The Colombo Stock Exchange (CSE) is the nucleus of Sri Lanka’s capital market as the
licensed operator of the stock market. We are regulated by the Securities and Exchange
Commission of Sri Lanka (SEC) and was incorporated as a company limited by guarantee
over 40 years ago. Over the years, the Sri Lankan capital market has experienced numerous
decisive and beneficial outcomes as a result of a progressive journey complemented with
the joint efforts of all stakeholders. At this critical juncture in our country's history, we
continue to see ourselves as active participants in economy.
A Strong Base of Stakeholders
- Stockbroker network of 15 members and 13 Trading members
- 284 Listed companies Across 20 Global Industry Classification Standard (GICS)
industry groups
- Diversified pool of over 930,072 individual and institutional investors
Welcoming Policy Environment
Since 1992, CSE has been equipped with a level playing field for local and foreign investors
and an easy process for opening accounts.
- Inward Remittance Account
The Inward Remittance Account, or the Inward Investment Account, a bank account
system, has been in place since 1992 in different forms for an extended period without
interruption.
- Tax Benefits for Foreign Investors
Capital gains are tax exempted whilst dividends are taxed at 15%.
- Investor Settlement Risk Mechanism
Settlement risk is minimized through the availability of the DvP system, and a Central
Counterparty (CCP) System scheduled for implementation during 2025.
Market Infrastructure and Services
The CSE acts as a conduit for both equity and debt capital and provides the necessary
market infrastructure to buyers and sellers in order to transact.
- Trading Infrastructure
Our main trading infrastructure comprises the Automated Trading System (ATS), a
multi-asset class, scalable, and versatile platform supporting future growth efforts.
- Post-Trade Services
Post-trade services comprise central securities depository-based clearing (CSD
Clearing), settlement, and safekeeping provided through a fully owned subsidiary,
Central Depository Systems (Private) Limited (CDS).
- Market Data Services
The CSE also provides real-time and reference market data to vendors and other
users.
- Trading Oversight
The CSE also provides real-time and reference market data to vendors and other
users.
Advancing Capital Market Infrastructure at the CSE
At the Colombo Stock Exchange (CSE), we have a wide range of products and mechanisms
designed to support a dynamic and evolving capital market.
Features
- Delivery Versus Payments (DVP) clearing and settlement mechanism for equity
trading.
- OTC Platform for REPO transactions.
- Central Counterparty (CCP) system to reduce trading risks.
- Settlement cycle reduced to T+2, in line with global market trends.
- Stock Borrowing and Lending (SBL)
- Regulated Short Selling (RSS)
The above features have been enabled to facilitate trading.
Products
- Real Estate Investment Trusts (REITs).
- Foreign currency-denominated share listings for local companies.
- Sustainable Bonds, including Green Bonds and Blue Bonds.
- Shariah Compliant Debt Securities.
- Perpetual Debt Instruments
- Infrastructure Bonds.
- High Yield Bonds.
Promising Growth Potential at the Exchange
- Market capitalization has expanded by over USD 6 Bn, reaching USD 18.47 Bn as of
31 st December 2024, reflecting a strong 49.3% increase year-to-date.
- Average daily turnover volumes for the first 8 months of 2024 stood at USD 5.1 Mn,
while daily average volumes doubled to USD 11.7 Mn during the final 4 months of the
year.
- Capital raised through the stock market reached a record high of USD 568 Mn,
through equity IPOs, debt issues, rights issues, and private placements.
- Over the last three consecutive years, the stock market has successfully attracted
net foreign inflows totalling USD 266 Mn, with USD 66 Mn in net inflows in 2024
alone.
- With a price-to-earnings (P/E) ratio of 8.89 in 2024, the market continues to suggest
strong potential for long-term value creation.
- The issuance of the first green bond with DFCC Bank marks a significant step in the
market’s focus on sustainable financing.