| For the year ended 31 December | Capital | Statutory Reserve Fund |
Available- for-Sale Reserve |
Revaluation Reserve |
General Reserve |
Investment Fund Account |
Share Based Payment Reserve |
Cash Flow Hedge Reserve |
Retained Earnings |
Total Equity |
| LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | |
| Bank | ||||||||||
| Balance as at 1 January 2014 | 1,172,904 | 958,527 | 106,669 | – | 5,805,707 | 1,706,751 | 22,367 | – | 9,847,553 | 19,620,478 |
| Total comprehensive income for the year | ||||||||||
| Profit for the year | – | – | – | – | – | – | – | – | 3,418,064 | 3,418,064 |
| Other comprehensive income before tax | – | – | (35,110) | 1,084,185 | – | – | – | 397,852 | (139,735) | 1,307,192 |
| Tax on other comprehensive income | – | – | 33,691 | (230,729) | – | – | – | – | 16,897 | (180,141) |
| Total comprehensive income for the year (Note 46) | – | – | (1,419) | 853,456 | – | – | – | 397,852 | 3,295,226 | 4,545,115 |
| Transactions with equity holders, recognized directly in equity | ||||||||||
| Issue of shares (Note 43) | 52,258 | – | – | – | – | – | – | – | – | 52,258 |
| Transfer from investment fund account | – | – | – | – | – | (1,706,751) | – | – | 1,706,751 | – |
| Fair value of share options (Note 46.3) | – | – | – | – | – | – | (2,124) | – | – | (2,124) |
| Transfer to statutory reserve fund (Note 44) | – | 52,258 | – | – | – | – | – | – | (52,258) | – |
| Dividends to equity holders (Note 17) | – | – | – | – | – | – | – | – | (1,977,535) | (1,977,535) |
| Balance as at 31 December 2014 | 1,225,162 | 1,010,785 | 105,250 | 853,456 | 5,805,707 | – | 20,243 | 397,852 | 12,819,737 | 22,238,192 |
| Balance as at 1 January 2015 | 1,225,162 | 1,010,785 | 105,250 | 853,456 | 5,805,707 | – | 20,243 | 397,852 | 12,819,737 | 22,238,192 |
| Super Gain Tax | – | – | – | – | – | – | – | – | (732,081) | (732,081) |
| Adjusted Opening Balance as at 1 January 2015 | 1,225,162 | 1,010,785 | 105,250 | 853,456 | 5,805,707 | – | 20,243 | 397,852 | 12,087,656 | 21,506,111 |
| Total comprehensive income for the year | ||||||||||
| Profit for the year | – | – | – | – | – | – | – | – | 3,511,431 | 3,511,431 |
| Other Comprehensive Income before tax | – | – | (391,286) | – | – | – | – | (287,692) | 94,353 | (584,625) |
| Tax on other comprehensive income | – | – | 78,759 | – | – | – | – | – | (7,325) | 71,434 |
| Total comprehensive income for the year (Note 46) | – | – | (312,527) | – | – | – | – | (287,692) | 3,598,459 | 2,998,240 |
| Transactions with equity holders, recognized directly in equity | ||||||||||
| Issue of shares (Note 43) | 11,957 | – | – | – | – | – | – | – | – | 11,957 |
| Transfer to the statutory reserve fund (Note 44) | – | 231,987 | – | – | – | – | – | – | (231,987) | – |
| Transfer from share – based payment reserves (Note 46.3) | 5,653 | – | – | – | – | – | (5,653) | – | ||
| Dividends to equity holders (Note 17) | – | – | – | – | – | – | – | – | (1,815,450) | (1,815,450) |
| Balance as at 31 December 2015 | 1,242,772 | 1,242,772 | (207,277) | 853,456 | 5,805,707 | – | 14,590 | 110,160 | 13,638,678 | 22,700,858 |
| Attributable to Equity Holders of the Parent | ||||||||||||
| For the year ended 31 December | Capital | Statutory Reserve Fund |
Available- for-Sale Reserve |
Revaluation Reserve |
General Reserve |
Investment Fund Account |
Share Based Payment Reserve |
Cash Flow Hedge Reserve |
Retained Earnings |
Total | Non- Controlling Interests |
Total Equity |
| LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | LKR ’000 | |
| Group | ||||||||||||
| Balance as at 1 January 2014 | 943,746 | 958,527 | 150,614 | – | 5,805,707 | 1,706,751 | 22,367 | – | 14,926,094 | 24,513,806 | 847,848 | 25,361,654 |
| Total comprehensive income for the year | ||||||||||||
| Profit for the year | – | – | – | – | – | – | – | – | 4,133,932 | 4,133,932 | 112,040 | 4,245,972 |
| Other comprehensive income before tax | – | – | (21,950) | 1,084,185 | – | – | – | 397,852 | (139,403) | 1,320,684 | 149 | 1,320,833 |
| Tax on other comprehensive income | – | – | 33,691 | (230,729) | – | – | – | – | 16,897 | (180,141) | – | (180,141) |
| Total comprehensive income for the year (Note 46) | – | – | 11,741 | 853,456 | – | – | – | 397,852 | 4,011,426 | 5,274,475 | 112,189 | 5,386,664 |
| Transactions with equity holders, recognized directly in equity | ||||||||||||
| Issue of shares (Note 43) | 52,258 | – | – | – | – | – | – | – | – | 52,258 | – | 52,258 |
| Transfer from investment fund account | – | – | – | – | – | (1,706,751) | – | – | 1,706,751 | – | – | – |
| Adjustment for reversal of ESOP consolidation | 229,158 | – | – | – | – | – | – | – | (161,059) | 68,099 | – | 68,099 |
| Adjustment to share based payment reserve (Note 46.3) | (79,809) | – | – | – | – | – | 37,781 | – | (13,302) | (55,330) | – | (55,330) |
| Transfer to the statutory reserve fund (Note 44) | – | 52,258 | – | – | – | – | – | – | (52,258) | – | – | – |
| Dividends to equity holders (Note 17) | – | – | – | – | – | – | – | – | (1,977,535) | (1,977,535) | (37,391) | (2,014,926) |
| Balance as at 31 December 2014 | 1,145,353 | 1,010,785 | 162,355 | 853,456 | 5,805,707 | – | 60,148 | 397,852 | 18,440,117 | 27,875,773 | 922,646 | 28,798,419 |
| Balance as at 1 January 2015 | 1,145,353 | 1,010,785 | 162,355 | 853,456 | 5,805,707 | – | 60,148 | 397,852 | 18,440,117 | 27,875,773 | 922,646 | 28,798,419 |
| Super Gain Tax | – | – | – | – | – | – | – | – | (833,548) | (833,548) | (21,123) | (854,671) |
| Adjusted Opening Balance as at 1 January 2015 | 1,145,353 | 1,010,785 | 162,355 | 853,456 | 5,805,707 | – | 60,148 | 397,852 | 17,606,569 | 27,042,225 | 901,523 | 27,943,748 |
| Total comprehensive income for the year | ||||||||||||
| Profit for the year | – | – | – | – | – | – | – | – | 3,542,040 | 3,542,040 | 128,055 | 3,670,095 |
| Other Comprehensive Income before tax | – | – | (380,673) | 95,339 | – | – | – | (287,692) | 110,083 | (462,943) | 5,573 | (457,370) |
| Tax on other comprehensive income | – | – | 78,759 | – | – | – | – | – | (7,325) | 71,434 | – | 71,434 |
| Total Comprehensive Income for the year (Note 46) | – | – | (301,914) | 95,339 | – | – | – | (287,692) | 3,644,798 | 3,150,531 | 133,628 | 3,284,159 |
| Transactions with equity holders, recognized directly in equity | ||||||||||||
| Issue of shares (Note 43) | 11,957 | – | – | – | – | – | – | – | – | 11,957 | – | 11,957 |
| Adjustment to share – based payment reserve (Note 46.3) | – | – | – | – | – | – | 26,603 | – | – | 26,603 | – | 26,603 |
| Adjustment due to changes in group companies | – | – | – | – | – | – | – | – | (33,662) | (33,662) | 24,645 | (9,017) |
| Transfer to the statutory reserve fund (Note 44) | – | 231,987 | – | – | – | – | – | – | (231,987) | – | – | – |
| Transfer from share – based payment reserves (Note 46.3) | 5,653 | – | – | – | – | – | (5,653) | – | – | – | ||
| Dividends to equity holders (Note 17) | – | – | – | – | – | – | – | – | (1,815,450) | (1,815,450) | (41,283) | (1,856,733) |
| Balance as at 31 December 2015 | 1,162,963 | 1,242,772 | (139,559) | 948,795 | 5,805,707 | – | 81,098 | 110,160 | 19,170,268 | 28,382,204 | 1,018,513 | 29,400,717 |