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Licensed banks shall adopt accounting treatment for facilities considered under the Unit as per the Sri Lanka Accounting Standards and related Circulars/guidelines issued by CBSL. In the case of risk elevated borrowers or sectors, licensed banks are required to make adequate impairment charges. Licensed banks
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Directions, Determinations, and Circulars issued to ...
www.cbsl.gov.lkThis updated edition contains of Directions, Determinations and Circulars issued by Central Bank of Sri Lanka to Licensed Commercial Banks up to 30th November 2013. Please note that this edition is issued only for the purpose of convenience, and although every effort has been made to ensure the accuracy of the text, the Central Bank of Sri Lanka
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