Chief Executive Officer’s and Chief Financial Officer’s Responsibility Statement

The Financial Statements of Sri Lanka Telecom PLC (“SLT”) and the Consolidated Financial Statements of SLT and its subsidiaries (“Group”) as at 31 December 2025 are prepared and presented in compliance with the requirements of the following.

• Sri Lanka Accounting Standards issued by CA Sri Lanka.
• Companies Act No 07 of 2007,
• Sri Lanka Accounting and Auditing Standards Act No. 15 of 1995,
• Listing Rules of the Colombo Stock Exchange,
• Code of Best Practice on Corporate Governance 2023 issued by CA Sri Lanka,

We confirm that the accounting policies applied in preparing the Financial Statements are appropriate and have been applied consistently, as detailed in the Notes. Significant accounting policies and estimates involving substantial judgment and complexity were reviewed with the Audit Committee and the External Auditors. During the year, the Group also adopted sustainability-related disclosures in compliance with the CSE Listing Rules.

We have exercised due care in establishing and maintaining effective internal controls over financial reporting and accounting records, ensuring the safeguarding of assets and the prevention and detection of fraud and other irregularities. These controls are subject to continuous review, assessment, and enhancement. Furthermore, periodic audits conducted by the Group’s internal auditors provide reasonable assurance that the Group’s established policies and procedures are consistently adhered to.

The Audit Committee holds regular meetings with both Internal and External Auditors to assess the effectiveness of audit processes and to address matters relating to auditing, internal controls, risk management, and financial reporting. The Auditors have unrestricted access to the Audit Committee to raise and discuss any significant matters.

We further confirm that there are no material instances of non-compliance with applicable laws and regulations, nor any pending litigation, other than those disclosed in the relevant notes.

The Financial Statements have been audited by the Auditor General, with support from the external auditors, Messrs. Ernst & Young, Chartered Accountants. The audit report of Auditor General presented on pages 200 to 204 of the Annual Report.

The Audit Committee reviews and approves both audit and non-audit services provided by the External Auditor, ensuring that such engagements do not compromise their independence.

We also confirm that:

• the Group possesses sufficient resources to continue its operations for the foreseeable future and has therefore prepared these Financial Statements on a going concern basis;
• the Company and its subsidiaries have complied with the relevant laws, regulations, and prudential requirements except the full compliance with the National Procurement Policy and the non-compliance reported in the Annual Report of the Board of Directors on the Affairs of the Company in page 195;
• there are no material legal proceedings pending against the Group, other than those disclosed in Note 37 to the Financial Statements included in this Annual Report.

14 May 2026