Sampath Bank : Basel III Disclosures as at 31st March 2024

Basel III Disclosure Requirements

TABLE - 1: Key Regulatory Ratios - Capital and Liquidity

	Bank		Group
	As at 31st March	As at 31st	As at 31st March	As at 31st
	2024	December 2023	2024	December 2023
	Rs 000	Rs 000	Rs 000	Rs 000
Regulatory Capital (Rs 000)
Common Equity Tier I Capital	110,647,615	118,530,902	120,277,468	128,072,822
Total Tier I Capital	110,647,615	118,530,902	120,277,468	128,072,822
Total Capital	132,825,307	141,853,666	142,927,080	151,849,708
Regulatory Capital Ratios (%)
Common Equity Tier I Capital Ratio (minimum requirement - 7.00%)	15.18	16.35	15.55	16.67
Total Tier I Capital Ratio (minimum requirement - 8.50%)	15.18	16.35	15.55	16.67
Total Capital Ratio (minimum requirement - 12.50%)	18.22	19.56	18.48	19.77
Leverage Ratio (minimum requirement - 3% )	5.72	6.39	6.05	6.73
Regulatory Liquidity
Statutory Liquid Assets - Bank (Rs 000)	722,733,366	635,737,884	n/a	n/a
Statutory Liquid Assets Ratio - Bank (minimum requirement - 20%)	52.79	47.76	n/a	n/a
Total Stock of High-Quality Liquid Assets (Rs 000)	659,650,452	566,567,931	n/a	n/a
Liquidity Coverage Ratio (%) - Rupee
(minimum requirement - 100%)	407.42	453.16	n/a	n/a
Liquidity Coverage Ratio (%) - All currency
(minimum requirement - 100%)	307.77	312.47	n/a	n/a
Net Stable Funding Ratio (%)
(minimum requirement - 100%)	189.57	184.20	n/a	n/a

n/a - not applicable

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TABLE - 2: Capital Ratios

	Bank		Group
	As at 31st March	As at 31st	As at 31st March	As at 31st
	2024	December 2023	2024	December 2023
	Rs 000	Rs 000	Rs 000	Rs 000
Common Equity Tier I (CET I) Capital after adjustments	110,647,615	118,530,902	120,277,468	128,072,822
Common Equity Tier I (CET I) Capital	131,571,768	138,432,283	138,031,246	144,891,761
Stated capital	48,741,119	48,741,119	48,741,119	48,741,119
Statutory reserve fund	6,615,000	6,615,000	6,929,000	6,929,000
Published retained earnings/(Accumulated retained losses)	3,705,950	10,566,248	9,851,427	16,711,726
Published accumulated other comprehensive income (OCI)	5,498,223	5,498,223	5,498,223	5,498,223
General and other disclosed reserves	67,011,476	67,011,693	67,011,477	67,011,693
Unpublished current year's profit/loss and gains reflected in OCI	-	-	-	-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	20,924,153	19,901,381	17,753,778	16,818,939
Goodwill (net)	-	-	-	-
Intangible assets (net)	851,628	745,395	870,427	766,532
Deferred tax assets (net)	18,124,599	17,292,023	16,883,351	16,052,407
Defined benefit pension fund assets	-	-	-	-
Others (Investments in the capital of banking & financial institutions)	1,947,926	1,863,963	-	-
Additional Tier I (AT I) Capital after adjustments	-	-	-	-
Additional Tier I (AT I) Capital	-	-	-	-
Tier II Capital after adjustments	22,177,692	23,322,764	22,649,612	23,776,886
Tier II Capital	22,177,692	23,322,764	22,649,612	23,776,886
Qualifying Tier II capital instruments	13,100,000	14,250,000	13,100,000	14,250,000
Revaluation gains	901,539	901,539	901,539	901,539
Stage 1 & 50% of stage 2 impairment provision	8,176,153	8,171,225	8,648,073	8,625,347
Instruments issued by consolidated banking and financial subsidiaries of the Bank
and held by third parties	-	-	-	-
Total adjustments to Tier II	-	-	-	-
CET I Capital	110,647,615	118,530,902	120,277,468	128,072,822
Total Tier I Capital	110,647,615	118,530,902	120,277,468	128,072,822
Total Capital	132,825,307	141,853,666	142,927,080	151,849,708
Total Risk Weighted Assets (RWA)	729,004,390	725,130,348	773,515,792	768,221,870
RWAs for Credit Risk (refer table No. 3)	654,092,208	653,697,972	691,845,845	690,027,790
RWAs for Operational Risk (refer table No. 5)	72,234,904	69,559,848	78,779,237	76,139,080
RWAs for Market Risk (refer table No. 6)	2,677,278	1,872,528	2,890,710	2,055,000
CET I Capital Ratio (%)	15.18	16.35	15.55	16.67
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 (%)	15.18	16.35	15.55	16.67
Total Capital Ratio (%)	18.22	19.56	18.48	19.77
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 2024 under Standardised Approach -

Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects

Asset Class	Exposures before Credit Conversion	Exposures post CCF and CRM	RWA and RWA density
	Factor (CCF) and CRM
	On-Balance sheet	Off-Balance sheet	On-Balance sheet Off-Balance sheet	RWA	RWA density
	amount	amount	amount	amount
	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	(%)
Claims on central government and CBSL	651,882,070	-	651,882,070	-	3,223,011	0
Claims on Foreign Sovereigns and their
Central Banks	51,972,792	-	51,972,792	-	-	-
Claims on public sector entities	13,043,332	-	499,289	-	499,289	100
Claims on banks exposures	49,174,639	-	49,174,639	-	12,036,040	24
Claims on financial institutions	35,896,829	-	35,896,829	-	20,078,631	56
Claims on corporates	409,963,317	466,475,392	365,759,208	33,584,951	350,751,790	88
Retail claims	256,152,964	13,374,539	233,779,822	10,436,949	144,024,806	59
Claims secured by residential property	50,703,236	-	50,703,236	-	23,700,779	47
Non-performing assets	58,095,449	-	58,095,449	-	62,272,868	107
Higher-risk categories	1,125,955	-	1,125,955	-	2,814,888	250
Cash items and other assets	61,574,859	-	61,574,859	-	34,690,106	56
	1,639,585,442	479,849,931	1,560,464,148	44,021,900	654,092,208	41

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TABLE - 3 (B) GROUP: Credit Risk as at 31st March 2024 under Standardised Approach -

Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects

Asset Class	Exposures before Credit Conversion	Exposures post CCF and CRM	RWA and RWA density
	Factor (CCF) and CRM
	On-Balance sheet	Off-Balance sheet	On-Balance sheet Off-Balance sheet	RWA	RWA density
	amount	amount	amount	amount
	Rs 000	Rs 000	Rs 000	Rs 000	Rs 000	(%)
Claims on central government and CBSL	660,938,455	-	660,938,455	-	3,223,011	0
Claims on Foreign Sovereigns and their
Central Banks	51,972,792	-	51,972,792	-	-	-
Claims on public sector entities	13,043,332	-	499,289	-	499,289	100
Claims on banks exposures	49,300,327	-	49,300,327	-	12,061,178	24
Claims on financial institutions	31,588,404	-	31,588,404	-	17,924,419	57
Claims on corporates	408,467,814	464,788,549	363,399,360	33,663,867	348,470,863	88
Retail claims	290,655,847	13,374,539	268,282,705	10,436,949	171,151,128	61
Claims secured by residential property	50,703,236	-	50,703,236	-	23,700,779	47
Non-performing assets	62,184,472	-	62,184,472	-	68,236,305	110
Higher-risk categories	-	-	-	-	-	-
Cash items and other assets	73,750,692	-	73,750,692	-	46,578,873	63
	1,692,605,371	478,163,088	1,612,619,732	44,100,816	691,845,845	42

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TABLE - 4 (A) BANK: Credit Risk as at 31st March 2024 (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	635,767,014	16,115,056	-	-	-	-	-	-	-	651,882,070
Claims on Foreign Sovereigns and their
Central Banks	51,972,792	-	-	-	-	-	-	-	-	51,972,792
Claims on public sector entities	-	-	-	-	-	-	499,289	-	-	499,289
Claims on banks exposures	-	42,457,795	-	6,404,772	-	-	252,027	60,045	-	49,174,639
Claims on financial institutions	-	-	-	31,636,396	-	-	4,260,433	-	-	35,896,829
Claims on corporates	-	48,852,197	-	19,118,351	-	-	331,276,470	97,138	-	399,344,159
Retail claims	13,012,870	65,339,272	-	-	30,596,401	90,676,469	44,591,759	-	-	244,216,771
Claims secured by residential property	-	-	41,542,242	-	-	-	9,160,994	-	-	50,703,236
Non-performing assets	-	-	-	1,191,790	-	-	47,357,032	9,546,627	-	58,095,449
Higher-risk categories	-	-	-	-	-	-	-	-	1,125,955	1,125,955
Cash items and other assets	26,777,326	134,284	-	-	-	-	34,663,249	-	-	61,574,859
	727,530,002	172,898,604	41,542,242	58,351,309	30,596,401	90,676,469	472,061,253	9,703,810	1,125,955	1,604,486,048

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TABLE - 4 (B) GROUP: Credit Risk as at 31st March 2024 (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	644,823,399	16,115,056	-	-	-	-	-	-	-	660,938,455
Claims on Foreign Sovereigns and their
Central Banks	51,972,792	-	-	-	-	-	-	-	-	51,972,792
Claims on public sector entities	-	-	-	-	-	-	499,289	-	-	499,289
Claims on banks exposures	-	42,583,483	-	6,404,772	-	-	252,027	60,045	-	49,300,327
Claims on financial institutions	-	-	-	27,327,971	-	-	4,260,433	-	-	31,588,404
Claims on corporates	-	48,852,197	-	19,118,351	-	-	328,995,542	97,138	-	397,063,227
Retail claims	19,993,054	65,834,743	-	-	30,596,401	90,676,469	71,618,987	-	-	278,719,654
Claims secured by residential property	-	-	41,542,242	-	-	-	9,160,994	-	-	50,703,236
Non-performing assets	-	-	-	1,191,790	-	-	47,697,227	13,295,455	-	62,184,472
Higher-risk categories	-	-	-	-	-	-	-	-	-	-
Cash items and other assets	27,064,392	134,284	-	-	-	-	46,552,016	-	-	73,750,692
	743,853,637	173,519,763	41,542,242	54,042,884	30,596,401	90,676,469	509,036,515	13,452,638	-	1,656,720,548

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TABLE - 5: Operational Risk for the period ended 31st March 2024 under The Alternative Standardised Approach

			Bank					Group
Business lines	Capital charge	Fixed	Gross income/Average loans & advances	Capital charge	Fixed	Gross income/Average loans & advances
factor	factor	1st Year	2nd Year	3rd Year	factor	factor	1st Year	2nd Year	3rd Year
			Rs 000	Rs 000	Rs 000			Rs 000	Rs 000	Rs 000
The Alternative Standardised Approach
Corporate finance	18%		7,474,662	13,438,205	4,859,167	18%		7,474,662	13,438,205	4,859,167
Trading and sales	18%		8,772,130	18,078,053	28,618,410	18%		14,521,272	21,424,016	33,644,150
Payment and settlement	18%		9,398	52,920	32,212	18%		9,398	52,920	32,212
Agency services	15%		78	(3)	-	15%		78	(3)	-
Asset management	12%		-	-	-	12%		-	-	-
Retail brokerage	12%		-	-	-	12%		-	-	-
Retail banking	12%	3.50%	386,966,171	414,850,006	434,515,594	12%	3.50%	386,966,171	414,850,006	434,515,594
Commercial banking	15%	3.50%	374,002,854	418,080,644	442,720,836	15%	3.50%	374,002,854	412,868,887	437,157,187
Capital Charge for Operational Risk (Rs 000)	9,029,363					9,847,405
Risk Weighted Amount for Operational Risk (Rs 000)	72,234,904					78,779,237

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TABLE - 6: Market Risk as at 31st March 2024 under Standardised Measurement

Method

Item	Bank	Group
Rs 000	Rs 000
(a) Capital Charge for Interest Rate Risk	93,560	93,560
General interest rate risk	93,560	93,560
Net long or short position	93,560	93,560
Specific interest rate risk	-	-
(b) Capital Charge for Equity	-	26,679
General equity risk	-	14,166
Specific equity risk	-	12,513
(c) Capital Charge for foreign exchange & gold	241,100	241,100
(d) Capital charge for Market Risk (a) + (b) + (c)	334,660	361,339
Risk Weighted Amount for Market Risk (d) * 100/12.5	2,677,278	2,890,710

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TABLE - 7: Basel III Liquidity Coverage Ratio - All Currency

	As at 31st March 2024	As at 31st December 2023
	Total	Total	Total	Total
	Un-weighted	Weighted	Un-weighted	Weighted
	Value	Value	Value	Value
	Rs 000	Rs 000	Rs 000	Rs 000
Total Stock of High-Quality Liquid Assets (HQLA)	661,595,794	659,650,452	568,950,802	566,567,931
Level 1 assets	648,626,846	648,626,846	553,064,998	553,064,998
Level 2A assets	12,968,949	11,023,607	15,885,804	13,502,933
Level 2B assets	-	-	-	-
Total Cash Outflows	1,615,045,907	330,667,192	1,535,880,916	307,410,868
Deposits	1,331,173,646	254,556,443	1,264,470,197	232,698,240
Unsecured wholesale funding	2,773,749	2,773,749	781,638	781,638
Secured funding transactions	40,203,542	-	30,739,631	-
Undrawn portion of committed (irrevocable) facilities
and other contingent funding obligations	173,503,353	5,945,383	172,850,066	6,891,606
Additional requirements	67,391,617	67,391,617	67,039,384	67,039,384
Total Cash Inflows	146,889,742	116,333,752	187,648,418	126,093,386
Maturing secured lending transactions
backed by collateral	23,794,767	23,552,760	24,648,195	24,426,286
Committed facilities	-	-	-	-
Other inflows by counterparty which are
maturing within 30 days	47,112,335	34,561,068	50,499,292	36,972,794
Operational deposits	17,762,716	-	47,806,625	-
Other cash inflows	58,219,923	58,219,923	64,694,306	64,694,306
Total Net Cash Outflows	1,468,156,165	214,333,440	1,348,232,498	181,317,482
Liquidity Coverage Ratio (%) (Stock of High-
Quality Liquid Assets/Total Net Cash Outflows ) *
100		307.77		312.47

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TABLE - 8: Leverage Ratio

	Bank		Group
	As at 31st	As at 31st	As at 31st	As at 31st
	March 2024	December 2023	March 2024	December 2023
	Rs 000	Rs 000	Rs 000	Rs 000
Total Tier I Capital	110,647,615	118,530,902	120,277,468	128,072,822
Total Exposure	1,934,899,902	1,856,205,625	1,987,075,139	1,904,299,158
On-balance sheet exposure (excluding derivatives and securities
financing Transactions and asset amount adjusted in Basel III Tier I
capital)	1,608,777,502	1,521,459,463	1,661,780,391	1,569,819,072
Derivative exposure	243,909,106	260,853,292	243,909,106	260,853,292
Securities financing transaction exposure	45,874,527	34,096,244	44,951,670	33,780,166
Other off-balance sheet exposure	36,338,767	39,796,626	36,433,972	39,846,628
Basel III Leverage Ratio (%) (Total Tier I Capital /Total
Exposure)*100	5.72	6.39	6.05	6.73

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