Sampath Bank : Basel III Disclosures as at 31st March 2023

Basel III Disclosure Requirements

TABLE - 1: Key Regulatory Ratios - Capital and Liquidity

	Bank	Group
	As at 31st	As at 31st	As at 31st	As at 31st
	March 2023	December 2022	March 2023	December 2022
	Rs 000	Rs 000	Rs 000	Rs 000
Regulatory Capital (Rs 000)
Common Equity Tier I Capital	94,347,981	95,533,144	103,438,163	102,822,613
Total Tier I Capital	94,347,981	95,533,144	103,438,163	102,822,613
Total Capital	121,627,245	114,351,589	131,157,547	122,096,525
Regulatory Capital Ratios (%)
Common Equity Tier I Capital Ratio (minimum requirement - 7.00%)	12.51	11.92	12.99	12.18
Total Tier I Capital Ratio (minimum requirement - 8.50%)	12.51	11.92	12.99	12.18
Total Capital Ratio (minimum requirement - 12.50%)	16.12	14.27	16.47	14.46
Leverage Ratio (minimum requirement - 3% )	6.68	7.00	7.10	7.29
Regulatory Liquidity
Statutory Liquid Assets (Rs 000) - Bank	339,123,402	326,607,580	n/a	n/a
Statutory Liquid Assets Ratio - Bank (minimum requirement - 20%)	28.27	27.85	n/a	n/a
Total Stock of High-Quality Liquid Assets (Rs 000)	239,386,739	226,064,957	n/a	n/a
Liquidity Coverage Ratio (%) - Rupee
(minimum requirement: 2023 - 100%, 2022 - 90%)	216.19	200.78	n/a	n/a
Liquidity Coverage Ratio (%) - All currency
(minimum requirement: 2023 - 100%, 2022 - 90%)	182.91	146.53	n/a	n/a
Net Stable Funding Ratio (%)
(minimum requirement: 2023 - 100%, 2022 - 90%)	157.02	157.10	n/a	n/a

n/a - not applicable

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TABLE - 2: Basel III Capital Ratios

	Bank	Group
	As at 31st	As at 31st	As at 31st	As at 31st
	March 2023	December 2022	March 2023	December 2022
	Rs 000	Rs 000	Rs 000	Rs 000
Common Equity Tier I (CET I) Capital after adjustments	94,347,981	95,533,144	103,438,163	102,822,613
Common Equity Tier I (CET I) Capital	119,032,563	120,079,176	125,090,276	125,752,360
Stated capital	48,741,119	47,622,493	48,741,119	47,622,493
Statutory reserve fund	5,755,000	5,755,000	6,033,000	6,033,000
Published retained earnings/(Accumulated retained losses)	5,531,053	8,169,471	11,310,766	13,564,655
Published accumulated other comprehensive income (OCI)	16,603	(457,135)	16,603	(457,135)
General and other disclosed reserves	58,988,788	58,989,347	58,988,788	58,989,347
Unpublished current year's profit/loss and gains reflected in OCI	-	-	-	-
Ordinary shares issued by consolidated banking and financial subsidiaries of the
Bank and held by third parties	-	-	-	-
Total adjustments to CET I Capital	24,684,582	24,546,032	21,652,113	22,929,747
Goodwill (net)	-	-	-	-
Intangible assets (net)	608,891	578,031	635,555	600,341
Deferred tax assets (net)	21,931,269	21,734,244	20,780,368	21,992,147
Defined benefit pension fund assets	236,190	337,259	236,190	337,259
Others (Investments in the capital of banking & financial institutions)	1,908,232	1,896,498	-	-
Additional Tier I (AT I) Capital after adjustments	-	-	-	-
Additional Tier I (AT I) Capital	-	-	-	-
Qualifying Additional Tier I Capital instruments	-	-	-	-
Instruments issued by consolidated banking and financial subsidiaries of the Bank
and held by third parties	-	-	-	-
Total adjustments to AT I Capital	-	-	-	-
Investment in own shares	-	-	-	-
Others	-	-	-	-
Tier II Capital after adjustments	27,279,264	18,818,445	27,719,384	19,273,912
Tier II Capital	27,279,264	18,818,445	27,719,384	19,273,912
Qualifying Tier II capital instruments	17,735,876	8,617,903	17,735,876	8,617,903
Revaluation gains	901,539	901,539	901,539	901,539
Stage 1 & 50% of stage 2 impairment provision	8,641,849	9,299,003	9,081,969	9,754,470
Instruments issued by consolidated banking and financial subsidiaries of the Bank
and held by third parties	-	-	-	-
Total adjustments to Tier II	-	-	-	-
Investment in own shares	-	-	-	-
Others	-	-	-	-
CET I Capital	94,347,981	95,533,144	103,438,163	102,822,613
Total Tier I Capital	94,347,981	95,533,144	103,438,163	102,822,613
Total Capital	121,627,245	114,351,589	131,157,547	122,096,525
Total Risk Weighted Assets (RWA)	754,476,332	801,373,367	796,162,194	844,381,387
RWAs for Credit Risk (refer table No. 3)	691,347,924	743,920,231	726,557,554	780,357,635
RWAs for Operational Risk (refer table No. 5)	60,135,104	55,711,400	66,393,552	61,977,640
RWAs for Market Risk (refer table No. 6)	2,993,304	1,741,736	3,211,088	2,046,112
CET I Capital Ratio (including Capital Conservation Buffer,
Countercyclical Capital Buffer & HLA requirement on D-SIBs ) (%)	12.51	11.92	12.99	12.18
of which: Capital Conservation Buffer (%)	2.50	2.50	2.50	2.50
of which: Countercyclical Buffer (%)	-	-	-	-
of which: HLA requirement on D-SIBs (%)	-	-	-	-
Total Tier I Capital Ratio (%)	12.51	11.92	12.99	12.18
Total Capital Ratio (including Capital Conservation Buffer, Countercyclical
Capital Buffer & HLA requirement on D-SIBs) (%)	16.12	14.27	16.47	14.46
of which: Capital Conservation Buffer (%)	2.50	2.50	2.50	2.50
of which: Countercyclical Buffer (%)	-	-	-	-
of which: HLA requirement on D-SIBs (%)	-	-	-	-

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TABLE - 3 (A) BANK: Credit Risk as at 31st March 2023 under Standardised Approach -

Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects

	Exposures before Credit	Exposures post CCF and CRM	RWA and RWA density
	Conversion Factor (CCF) and
Asset Class	CRM
On-Balance sheet	Off-Balance	On-Balance sheet Off-Balance sheet	RWA	RWA density
	amount	sheet amount	amount	amount
	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000
Claims on central government and CBSL	354,751,945	-	354,751,945	-	8,360,128	2
Claims on public sector entities	15,998,693	18,001	1,308,202	9,000	1,792,240	136
Claims on Official Entities and Multilateral
Development Banks(MDBs)	368,171	-	368,171	-	-	0
Claims on banks exposures	80,242,191	9,494	80,242,191	9,494	19,903,947	25
Claims on financial institutions	33,713,581	74,562	33,713,581	71,599	20,732,331	61
Claims on corporates	421,341,060	342,436,557	385,594,578	29,860,075	376,415,670	91
Retail claims	268,878,007	11,988,797	250,325,062	9,087,615	149,934,399	58
Claims secured by residential property	56,967,335	-	56,967,335	-	28,424,192	50
Non-performing assets	56,761,115	-	56,761,115	-	61,115,880	108
Higher-risk categories	962,562	-	962,562	-	2,406,405	250
Cash items and other assets	45,777,203	-	45,777,203	-	22,262,732	49
	1,335,761,863	354,527,411	1,266,771,945	39,037,783	691,347,924	53

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TABLE - 3 (B) GROUP: Credit Risk as at 31st March 2023 under Standardised Approach -

Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects

Asset Class

Claims on central government and CBSL

Claims on public sector entities

Claims on Official Entities and Multilateral

Exposures before Credit	Exposures post CCF and CRM	RWA and RWA density
Conversion Factor (CCF) and
CRM
On-Balance sheet	Off-Balance	On-Balance sheet	Off-Balance	RWA	RWA density
amount	sheet amount	amount	sheet amount
Rs 000	Rs 000	Rs 000	Rs 000	Rs 000
360,996,586	-	360,996,586	-	8,360,128	2
15,998,693	18,001	1,308,202	9,000	1,792,240	136

Development Banks(MDBs)	368,171	-	368,171	-	-	0
Claims on banks exposures	80,267,825	9,494	80,267,825	9,494	19,909,073	25
Claims on financial institutions	28,459,884	74,562	28,459,884	71,599	18,105,483	63
Claims on corporates	419,356,938	341,400,831	383,112,926	29,864,575	373,938,518	91
Retail claims	297,590,367	11,988,797	279,037,422	9,087,615	170,786,835	59
Claims secured by residential property	56,967,335	-	56,967,335	-	28,424,192	50
Non-performing assets	64,074,079	-	64,074,079	-	71,833,617	112
Higher-risk categories	-	-	-	-	-	0
Cash items and other assets	57,061,609	-	57,061,609	-	33,407,468	59
	1,381,141,487	353,491,685	1,311,654,039	39,042,283	726,557,554	54

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TABLE - 4 (A) BANK: Credit Risk as at 31st March 2023 (Post CCF & CRM) under Standardised Approach: Exposures by Asset Classes and Risk Weights

Risk Weight	0%	20%	35%	50%	60%	75%	100%	150%	250%	Total credit
									exposures amount
Asset Class	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000
Claims on central government and CBSL	312,951,304	41,800,641	-	-	-	-	-	-	-	354,751,945
Claims on public sector entities	-	-	-	12,336	-	-	342,455	962,411	-	1,317,202
Claims on Official Entities and Multilateral
Development Banks(MDBs)	368,171	-	-	-	-	-	-	-	-	368,171
Claims on banks exposures	-	71,312,045	-	6,706,692	-	-	2,122,461	110,487	-	80,251,685
Claims on financial institutions	-	140,312	-	25,881,198	-	-	7,763,670	-	-	33,785,180
Claims on corporates	-	34,324,303	-	23,340,202	-	-	357,609,027	181,121	-	415,454,653
Retail claims	41,113,683	34,592,515	-	-	36,258,085	104,749,396	42,698,998	-	-	259,412,677
Claims secured by residential property	-	-	43,912,527	-	-	-	13,054,808	-	-	56,967,335
Non-performing assets	-	-	-	1,632,225	-	-	44,787,136	10,341,754	-	56,761,115
Higher-risk categories	-	-	-	-	-	-	-	-	962,562	962,562
Cash items and other assets	23,438,604	94,834	-	-	-	-	22,243,765	-	-	45,777,203
	377,871,762	182,264,650	43,912,527	57,572,653	36,258,085	104,749,396	490,622,320	11,595,773	962,562	1,305,809,728

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