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### 📈 World Bank: Global Resilience vs. Developing Economy Stagnation

The World Bank’s January 2026 Global Economic Prospects report reveals a resilient but deeply divided global economy. While advanced nations recover, 1 in 4 developing economies remains poorer than in 2019. • Global Growth Forecasts Global growth is projected at 2.6% in 2026 (upwardly revised) and 2.7% in 2027. Despite resilience, the 2020s are on track to be the weakest decade for growth since the 1960s. Global inflation is expected to ease to 2.6% by 2026. • Developing Economy Challenges Growth in developing nations is set to slow to 4.0% in 2026 from 4.2% in 2025. Per capita income in these regions remains only 12% of advanced economy levels. A massive "jobs challenge" looms with 1.2 billion young people entering the workforce this decade. • Regional & Sectoral Impact South Asia: Growth is projected to slow to 5.8%–6.2% in 2026 due to trade uncertainty and tech disruptions. Sri Lanka Context: Based on provisional data, Sri Lanka is expected to regain its 2018 real GDP levels by 2026, with growth stabilizing around 3.1%–3.5%. Focus sectors: Apparel & textiles and tourism-related services remain critical for recovery, though high food prices and debt servicing (103.9% debt-to-GDP in 2024) persist as risks. • Fiscal & Policy Priorities Restoring fiscal credibility is urgent; public debt in emerging markets is at a 50-year high. The report advocates for strict fiscal rules to improve budget balances by 1.4% of GDP over five years.

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Proposal for a New Public Development Bank to Anchor Economic Recovery 📈

• The Current Crisis Sri Lanka faces a compounding economic crisis following Cyclone Ditwah, which caused US$ 4.1 Bn in asset damages. This adds to structural vulnerabilities from the 2022 debt crisis and ongoing IMF austerity measures. • The Development Finance Gap The absence of a dedicated public development bank has left SMEs and rural producers vulnerable. Current commercial lending focuses on short-term, high-interest loans, neglecting long-term projects in: Agribusiness and Manufacturing Infrastructure and ICT Industrial development in peripheral districts • Historical Context & Privatization Previously, the DFCC (est. 1955) and NDB (est. 1979) supported early industrialization in sectors like cement and tyres. However, both were commercialized or privatized by 2005 under neoliberal reforms, removing the state's mandate for concessional development finance. • Strategic Recommendations • Institutional Necessity: Establish a new public development bank to provide project-based financing rather than collateral-based loans. • Resilience: Use the bank as a counter-cyclical buffer against global trade tensions and climate shocks. • Diversification: Move away from "footloose" export dependency (e.g., apparel) toward strengthening domestic production and employment. • Global Context With over 500 development banks globally, countries like Ghana, Nigeria, and Vietnam are successfully using these institutions to bridge financing gaps and stabilize economies during shocks.

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### 📈 CBSL Governor Calls for Revision of IMF Targets Post-Cyclone

Central Bank of Sri Lanka (CBSL) Governor Dr. Nandalal Weerasinghe has highlighted the need to adjust the International Monetary Fund (IMF) targets under the Extended Fund Facility (EFF) due to the significant impact of Cyclone Ditwah. • Fiscal Adjustment & Recovery The 2026 budget, formulated prior to the disaster, must now accommodate unplanned reconstruction and relief spending. The World Bank estimates direct physical damage at US$ 4.1 Bn (approx. 4% of GDP), primarily affecting infrastructure and the agriculture sector. • Review Status & Emergency Funding The Fifth Review of the US$ 3 Bn EFF program—originally set for completion in late 2025—was deferred to allow for a full economic impact assessment. To bridge the gap, the IMF approved a US$ 206 Mn disbursement under the Rapid Financing Instrument (RFI), providing immediate liquidity without the delays of structural reviews. • Sectoral Impacts Agriculture: Devastated by the cyclone, posing risks to food security and rural livelihoods. Infrastructure: Extensive damage to roads, bridges, and power networks requiring massive capital expenditure. Apparel & Tea: Export logistics and production were temporarily disrupted by extreme weather. • Foreign Reserves Outlook Despite these shocks, the CBSL remains optimistic about external buffers, projecting official foreign reserves to reach approximately US$ 8 Bn by the end of 2026. _Note: Revisions to economic benchmarks will be discussed when the IMF mission team arrives later this month._

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## 📈 Sri Lanka 2.0: Strategy for Investment Grade Status

A strategic roadmap proposes transforming Sri Lanka from a crisis-hit nation into a regional "turnaround story" by 2035 through fiscal discipline and tech-driven growth. • Fiscal Foundation & Stability • Goal: Reach Investment Grade status within 7 years to lower capital costs. • Constitutional limit on fiscal deficits to restore international market trust. • Establish a "Temasek-style" State Investment Fund to manage SOEs like SriLankan Airlines and CEB, requiring profitability within 3 years. • Introduce Debt-for-Nature Swaps to attract ESG capital and reduce external debt. • Digitalization & Transparency • Implement e-Procurement and a Digital Land Registry to curb corruption and unlock domestic credit. • Deploy LEO Satellites (e.g., Starlink) for 100Mbps connectivity in rural areas, bypassing expensive fiber costs. • New Growth Model: Value Over Volume • Logistics: Upgrade ports into South Asian "gateways" with value-added services. • Tourism: Shift from mass market to high-end wellness/Ayurveda to increase revenue per tourist. • Tea: Use Blockchain to secure provenance and premium pricing for Ceylon Tea. • Energy: Establish an undersea green energy link to India for export. • Human Capital & Social Safety • Prioritize STEM and English to compete in ICT/BPM and remote work sectors. • "Nutri-Lanka" program: Free school meals sourced from local farmers to combat a 26% poverty rate. • Incentivize the diaspora to reverse the "brain drain" and bring back global expertise.

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Sri Lanka's Recovery: Leveraging Global Trust for Resilience 📈

• Strategic Focus: Foreign assistance is being positioned not just as emergency relief, but as a tool for economic stabilization and infrastructure reconstruction. The goal is to "Build Back Better" by integrating climate-resilient standards and hazard mapping into the national reset. • Fiscal Impact: Concessional financing (grants and soft loans) is critical to bridge the fiscal gap without triggering inflation or high interest rates. This external support preserves macroeconomic discipline while protecting the domestic tax base. • Sector Revitalization: • MSMEs: Targeted credit lines and guarantee schemes are essential to revive small businesses, agriculture, and tourism, preventing permanent closures and stabilizing employment. • Infrastructure: Multilateral partnerships bring global technical expertise to rebuild roads, water systems, and schools, ensuring regional productivity. • ICT/BPM & Digital Governance: Implementation of digital grant management and transparent procurement systems to enhance accountability and investor confidence. • Leadership as an Asset: President Anura Kumara Dissanayake’s international standing as a reform-oriented leader is viewed as "economic capital." This credibility is expected to: • Improve financing terms (lower rates, longer maturities). • Accelerate aid disbursement speeds. • Crowd in private investment and diaspora engagement by signaling policy stability. • Economic Outlook: Based on current recovery data, the focus shifts from aid dependency to using global trust as leverage for long-term, inclusive growth and sustainable revenue mobilization.

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📈 President Pushes Formalization & Concessionary Credit for SMEs

President Anura Kumara Dissanayake has directed officials to fast-track the integration of the informal sector into the formal economy while expanding relief for businesses impacted by Cyclone Ditwah. The move aims to protect viable enterprises from collapse and improve national productivity. • Relief & Credit Schemes 3% Interest Rate: Concessionary credit under the RE-MSME Disaster Relief scheme is being accelerated for disaster-hit businesses. Loan Limits: Micro-enterprises can access up to Rs. 250,000, while SMEs are eligible for up to Rs. 1,000,000 for a 3-year tenure. Target Group: The government is targeting support for approximately 130,000 entrepreneurs to aid recovery. • Formalization & Sector Support SME Registration: A new mechanism is being developed to encourage unregistered SMEs to formalize, granting them better access to state support and banking facilities. Flexibility: District Secretaries will report on unregistered businesses to ensure technical non-compliance does not disqualify them from essential disaster relief. Agriculture & Housing: Crop compensation payments are being expedited, and construction for fully damaged houses is set to begin on January 9 in Anuradhapura and Kurunegala. • Economic Outlook The President emphasized that post-disaster interventions must transition businesses toward higher productivity rather than just restoring pre-disaster levels. Officials were cautioned against inefficient utilization of development funds, which could delay broader economic recovery targets.

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## SLTDA to Launch Tourism Revenue Leakage Survey 📈

The Sri Lanka Tourism Development Authority (SLTDA) will launch a comprehensive tourism leakage survey late this month to determine the actual retention of foreign exchange within the domestic economy. This follow-up study aims to refine the "net economic gain" after recent data showed a decline in average visitor spending. • Spending Revisions The survey follows a sharp downward revision of average daily tourist spending from US$ 171 to US$ 148 (based on August 2025 assessments). This update replaces outdated 2018 benchmarks to better reflect current market dynamics. • Spending by Segment • Package Tourists: Highest value at US$ 214.90 per day, dominated by the UK market and travelers aged 60+. • Independent Travellers: Averaged US$ 148.26 per day, with Russian tourists leading this category. These visitors tend to distribute spending across local transport and community-based experiences. • Leakage Factors The study will systematically measure "leakage"—revenue that exits the country via: • Imports of specialized food, beverages, and luxury amenities. • Repatriation of profits by foreign-owned hotels and airlines. • Commissions to overseas marketing agents and foreign worker remittances. • Economic Impact Understanding these outflows is critical for Sri Lanka's policy formulation, ensuring that tourism growth translates into higher local incomes and employment rather than just rising arrival numbers. _Note: Analysis is based on provisional data from the 2024/2025 national airport exit survey._

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Dr. D. S. Wijesinghe: A Quantitative Economist's Enduring Legacy on Sri Lanka's Economy 📈

A tribute highlights Dr. D. S. Wijesinghe, a former Deputy Governor of the Central Bank of Sri Lanka, and his profound contributions to the nation's economic policy through rigorous quantitative analysis. • Early Career & Groundbreaking Research: Joining the Central Bank in 1974, Dr. Wijesinghe earned a PhD in Quantitative Economics from the University of Warwick (1983). His thesis, "Some Experiments with a Multisectoral Intertemporal Optimisation Model for Sri Lanka," offered critical insights. • Critique of Public Investment Program (PIP): He found the Government's 1979-84 Public Investment Program (PIP) was "hastily developed," based on judgmental assumptions, and overestimated its goals, leading to concerns about feasibility and foreign funding. • Key Economic Insights: Emphasized efficient investment allocation over mere volume as crucial for economic development. Identified paucity of domestic savings and the need for high foreign exchange flows as binding constraints on growth. Predicted that infeasible public expenditure plans without sufficient foreign funding would lead to high inflation and a foreign exchange crisis – a prediction validated in the early 1980s. Concluded that import substitution policies prior to 1977 were only marginally effective and insufficient for accelerating development. • Missed Opportunity: Lord Nicholas Stern, Dr. Wijesinghe's PhD supervisor at Warwick, noted that the Central Bank denied him a Postdoctoral Fellowship, preventing a greater global academic impact. • Lasting Relevance: Dr. Wijesinghe's research on savings, foreign aid, and optimal development paths remains highly relevant for Sri Lanka's current economic challenges, including the need for sustainable growth and addressing foreign exchange issues.

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Here's a plan:

1. Headline: Create a short, informative headline. 2. Manufacturing PMI: Index value and overall trend. Key contributing sub-indices (New Orders, Production, Employment, Stocks of Purchases, Suppliers' Delivery Time). Driving sectors for New Orders. Outlook. 3. Services PMI: Index value and overall trend. Key contributing sub-indices (Business Activities, New Businesses, Employment, Backlogs of Work). Driving sectors for Business Activities and New Businesses. Outlook and concerns. 4. Formatting: Use bullet points, bold specific sectors, and keep it under 300 words.📈 Sri Lanka PMIs Show November 2025 Expansion Sri Lanka's Purchasing Managers' Indices (PMI) indicate continued expansion in both Manufacturing and Services activities in November 2025. • Manufacturing PMI recorded 55.5, showing expansion with favorable contributions from all sub-indices. • New Orders expanded, driven by food and beverages and textiles and apparel. • Production remained neutral, while Employment and Stocks of Purchases increased. • Suppliers’ Delivery Time lengthened due to continued demand for inputs. • Outlook for the next three months remains positive, boosted by anticipated seasonal demand. • Services PMI recorded 50.5, indicating a slower expansion compared to the previous month, partly due to adverse weather. • Business activities expanded, primarily driven by accommodation, food, and beverage services and strengthening financial services. • New Businesses increased, supported by demand in financial services and wholesale & retail trade. • Employment expanded for seasonal operational needs; Backlogs of Work increased after a three-month decline. • Expectations for the next quarter improved, supported by favorable macroeconomic conditions and festive demand, despite some concerns over weather impacts on consumer demand.

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🇱🇰 Sri Lanka's 2026 Budget: A Call for Performance & Evaluation Amidst Crisis 📈

Sri Lanka faces a national emergency from Cyclone Ditwah, impacting parliamentary debates on the 2026 Budget. The President presented the Budget prior to the calamity, prompting a need for a unified "national reading" focused on recovery. • 2026 Budget Insights: • Some view it as reflecting a liberal policy, emphasizing investment in human capital, infrastructure-led growth, private enterprise support, and fiscal discipline. • However, critics argue it's premature to label it fully liberal due to state dominance in some sectors, weak performance management, broad subsidies, and a need for tax rationalisation. • Urgent Need for Budget Monitoring: • Budget implementation often falls between 30-50% historically. • A robust monitoring system is crucial, drawing from global best practices (e.g., India's PFMS, OECD frameworks). • Proposed National Budget Performance and Evaluation Office: • Purpose: Strengthen fiscal governance, ensure public spending delivers measurable value, and provide independent, data-driven tracking. • Functions: Monitor Budget implementation, program outcomes, develop KPIs, performance scorecards, and annual evaluation reports. • Benefits: Enable evidence-based decision-making, improve Budget credibility, reduce wastage, foster transparency, and accountability, shifting towards performance-oriented results. This initiative is seen as critical for Sri Lanka's economic paradigm shift towards export diversification, strengthened governance, and institutional efficiency.

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🚨 UNDP Urges International Support for Sri Lanka's Post-Ditwah Recovery 🚨

The UNDP is calling on international partners for urgent, affordable financing and innovative instruments to help Sri Lanka recover from Cyclone Ditwah, warning the nation cannot absorb more debt after its economic crisis. • Cyclone Ditwah flooded 1.1 million hectares (~20% of Sri Lanka's land) and exposed 2.3 million people to severe flooding, triggering nearly 1,200 landslides. • Major Impact: • Nearly 720,000 buildings (including 243 hospitals, hundreds of schools) exposed to floodwaters. • Over 16,000 km of roads and 480 bridges affected, along with 278 km of railway lines and 35 rail bridges. • Generated over 240,000 tons of non-construction waste and 60,000 cubic metres of construction debris. • Agricultural losses are significant, with over 530,000 hectares of paddy land flooded, heightening food insecurity in several districts where 20-30% of households lack dry food stocks. • High-need regions include Puttalam, Kilinochchi, Mullaitivu, central highlands, and parts of the North and East, where pre-existing vulnerabilities compound the disaster's effects. • UNDP's early recovery priorities include debris clearance, rehabilitating community infrastructure, supporting MSMEs and household income generation, and replacing lost civil/financial documentation. International support is crucial to stabilize livelihoods and ensure recovery without deepening Sri Lanka's debt burden.

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Sri Lanka's Ditwah Response: Beware the "Unseen" Economic Impacts 📉

• Sri Lanka's progress is repeatedly hindered by policies that neglect "unseen" economic consequences, especially urgent now with the Ditwah disaster response and monetary policy. • Price Controls Fallacy: • Following Ditwah, government action against retailers raising prices for necessities is seen as suppressing a price spike. • The "unseen" effect, however, is prolonged shortages, misallocation of resources, and disincentivizing the private sector from taking risks to deliver goods. • Higher prices naturally ration limited goods and incentivize entrepreneurs to increase supply, which would eventually drive prices down. • Central Bank & Inflation Tax: • Post-Ditwah, increased government spending for relief is likely to be financed by the Central Bank printing money, similar to the post-COVID period. • This "invisible tax" (inflation) dilutes purchasing power, transfers wealth from the poor to the rich (Cantillon Effect), and creates artificial economic booms followed by busts. • The Central Bank is argued to have "completely failed" its mandate of financial, economic, and price stability since its inception, leading to profound societal costs. • Path Forward: • The government must empower market mechanisms rather than attempting to override them. • Focus on fundamental duties: upholding the rule of law, protecting property rights, and ensuring a stable monetary framework. • This restraint would free capital, honor savers, and allow market prices to efficiently allocate resources, fostering a resilient, private-sector-led recovery and prosperity.

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📈 Remembering Dr. A.G. Karunasena: A Central Bank Luminary

A tribute to Dr. A.G. Karunasena, an "unsung hero" of Sri Lanka's Central Bank, highlights his profound contributions to economics and policy-making. • Early Career & Groundbreaking Research: • Joined CBSL in 1976. • Developed the first comprehensive Macroeconometric Model for Sri Lanka in 1983 during his PhD at McMaster University. • Model disaggregated sectors like tea, rubber, coconut, and rice to understand economic drivers. • His research suggested economic growth can be boosted by shifting government expenditure from consumer to producer subsidies. • Key Roles at Central Bank & IMF: • Headed the new Macro Planning Division, applying his model for policy simulations (e.g., impact of fertilizer subsidies on tea production). • Served as Alternative Executive Director for Sri Lanka's constituency at the IMF, securing a Standby Facility in 2000 during a balance of payments crisis. • As Director of Economic Research (DER), he advocated for a peaceful solution to the ethnic issue in the 2001 Annual Report. • Elevated to Assistant Governor in 2004, supporting CBSL modernization, restructuring IBSL, and initiating an inflation targeting framework. • International Leadership: • Appointed Executive Director of the SEACEN Centre in Kuala Lumpur in 2006, leading new research and training programs until 2012. Dr. Karunasena was known for his belief in economic policy backed by quantitative evidence, leaving a lasting legacy on Sri Lanka's economic analysis and central banking.

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📈 WB: SL Must Accelerate Second-Gen Reforms for Durable Growth

World Bank Country Manager Gevorg Sargsyan stressed that while post-crisis stability has been broadly achieved, the current growth rate is too weak to ease fiscal pressure or reduce poverty, necessitating a shift to fast, investment-led growth. • Growth & Debt: The President's 7% GDP growth target (2026 Budget) is "absolutely achievable," but only with a decisive push on second-generation reforms. Public debt remains above 100% of GDP, with debt service absorbing nearly half of Government revenue. • Openness Deterioration: Trade and Investment as a share of GDP fell sharply from ~40% in 2000 to just ~20% in 2024. Reforms must focus on dismantling trade barriers, including tariff reduction and phasing out para-tariffs. • Productivity Crisis: Productivity has turned negative. This is critical in sectors like agriculture (e.g., coconut productivity is 20x higher in peer countries) and logistics (port ranking slipped from 6th/7th to 20th). • Private Capital & SOEs: A surge in private investment is essential due to limited fiscal space. Requires commercially-oriented reforms in SOEs (energy, transport, logistics), improved governance, and a modernized framework for land and labour. • Outlook: The World Bank reaffirms its commitment, stating the next chapter must focus on unlocking integrated, sustainable, and inclusive growth to ensure the benefits of recovery reach all Sri Lankans.

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🚨 Sri Lanka Must Earn US$ 50 Bn Forex Annually: Analyst Criticizes Budget 2026 for Lack of Laser-Sharp Strategy 📈

• Forex & Growth: The key challenge for Sri Lanka to achieve 6%+ GDP growth is hitting US$ 50 Bn in annual foreign exchange earnings, a target lacking a clear strategy in Budget 2026. • Reserves Reality: While gross reserves stand at US$ 6.2 Bn, Net Foreign Reserves (NFR) are negative as per IMF stipulations (after removing currency swaps). • Fiscal & Implementation: Revenue/GDP reached 15.9%, beating the IMF target of 15.3%. However, capital expenditure utilization for 2025 is critically low, estimated at only 40-45% (approx. Rs. 600 Bn utilized out of a Rs. 1.4 Tn budget). • Proposed 3-Point Forex Drive: 1. Exports: Must increase revenue from US$ 19 Bn to US$ 30 Bn. Key initiative: Signing the Comprehensive Economic Partnership Agreement (CEPA) with India, benefiting sectors like apparel & textiles. 2. Tourism: Current 2025 earnings are US$ 2.6 Bn, which is -33% compared to 2018 ($3.5 Bn). Focus must shift to attracting a higher-value traveler ($200 per traveler). 3. Remittances: Target to reach US$ 10 Bn via quality, white-collar service exports. • Consumer Distress: Only 37% of Sri Lankan families cover monthly expenses with their income. Unredeemed jewelry (pawning) jumped from Rs. 210 Bn (2019) to Rs. 571 Bn (2024), highlighting severe household financial fragility. • Governance Highlight: The strong anti-narcotics drive in 2025 (e.g., 1,736 Kg Heroin, 3,784 Kg Ice seized; 21,985 arrests to date) is commended as a significant governance win.

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📈 SL Trade & Digital Reform Warning: Inequality Risk

UNDP Country Economist Dr. Vagisha Gunasekara warns that Sri Lanka's current approach to Digital Public Infrastructure (DPI) and rapid trade liberalisation risks reinforcing inequality unless foundational gaps are addressed upfront. • Digital Divide: Only 37% of adults are online, and 39% of households lack internet access. The divide is acute for women (1/3 less likely to use internet) and persons with disabilities (7% use vs 24% general pop). • DPI Risk: Unless DPI is specifically designed for low-bandwidth, mobile-first, rural users, gains from AI and high-productivity jobs—e.g., in ICT/BPM, apparel, logistics, tourism—will concentrate among a small, urban, digitally ready minority. The Government aims to grow the digital economy to US$ 15 Bn. • Trade Reform Sequencing: Rapid para-tariff cuts risk destabilizing industries and exerting pressure on the rupee. The gains from trade are nullified if workers cannot move into growing sectors due to mobility frictions (e.g., lack of affordable housing, poor transport) and skills gaps. • Recommended Prioritisation: Reforms must be sequenced: 1. Fix non-tariff trade costs (logistics, customs automation, digital trade systems for SMEs). 2. Invest in skills, reskilling, and labour mobility enablers. 3. Then implement gradual, predictable tariff reforms, starting with intermediate inputs. The economist stressed that failing to front-load DPI and labour market investments will deepen economic divides. The 2026 Budget Speech announced a gradual phase-out of para-tariffs to boost competitiveness.

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2026 Budget Focuses on Growth, Debt Sustainability 📈

• Budget Objectives: Treasury Secretary Dr. Harshana Suriyapperuma highlighted that the 2026 National Budget focuses on driving growth, advancing development, and achieving debt sustainability. Key strategies include expert diversification, inclusive growth, strengthening the production economy, and promoting digitisation. • Fiscal & Debt Status: Fiscal indicators are "very positive" (Dr. De Mel), showing controlled expenditure and revenue exceeding targets in 2024 and 2025 (VAT contributed a 2.8% increase). Repayments are currently on schedule, and confidence was expressed in meeting 2028 commitments, provided fiscal discipline and higher revenue are maintained. • Real Economy Concerns: Dr. Nishan De Mel warned that real indicators are "troubling": employment is at a 20-year low, real incomes remain below 2018 levels, and poverty has doubled since 2019. Monetary shortcomings (e.g., 6 consecutive quarters of missed inflation targets) are eroding fiscal gains. • Key Strategies: • Tax Net: Measures like a reduced tax threshold, e-invoicing, and a modern tax audit scheme are being introduced to broaden the tax base. • FDI & Exports: Government seeks to increase foreign direct investment (FDI) via stability and efficiency, including a single window for trade facilitation. Boosting exports through new markets and product diversification is deemed crucial. • Development Focus: Stressed need for zero corruption, comprehensive digitisation, and focused development of the education, transport and SME sectors. • Caution: Experts advised against taking on additional foreign debt for unproductive purposes and proposed establishing a 'bad bank' to absorb non-performing assets.

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Budget 2026: Balancing Reform & Recovery 📈

President/Finance Minister Anura Kumara Dissanayake presented the 2026 Budget, shifting focus from crisis management towards cautious reconstruction and institutionalising fiscal prudence. • Key Fiscal Targets: • Total Revenue & Grants projected at Rs. 5,300 Bn. • Tax Revenue targeted at 14.2% of GDP (Rs. 4,910 Bn). • Budget Deficit set at 5.1% of GDP (Rs. 1,757 Bn). • A Primary Surplus of 2.5% of GDP is targeted, aligning with IMF commitments. • Capital Investment is raised to 4% of GDP. • Tax Policy & Compliance: • Major base broadening: The VAT and SSCL thresholds are reduced from Rs. 60 Mn to Rs. 36 Mn per annum (eff. 1 April 2026) to formalise SMEs. • Digital compliance is prioritised via mandated e-invoicing and the revamped RAMIS 2.0 system. The VAT rate is retained at 18%. • Growth & Investment Focus: • Concessional Corporate Tax (15%) is maintained for sectors like IT, Renewable Energy, and Export Services. • Incentives (tax holidays/accelerated depreciation) are offered for investments in green energy, data centres, and technology parks. • Rs. 5 Bn allocated for plantation sector wage reform and productivity enhancement. • Social Protection: • Targeted welfare includes salary increases for teachers, principals, and plantation workers. • Rs. 20.75 Bn allocated for the “Praja Shakthi” program to decentralise local development. The Budget aims for macroeconomic stability anchored in development, digital transformation, and targeted social equity to rebuild trust and competitiveness.

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📈 CA Sri Lanka Budget 2026 Review: Integrity, Tax Reforms & Slow Recovery

• The seminar acknowledged Sri Lanka’s hard-earned progress (e.g., debt rating upgrade) but called for national financial integrity and collective stewardship from all stakeholders, especially the corporate sector. • Economic Reality Check: Recovery is deemed slow and difficult. Poverty has more than doubled (likely >30%), and real wages are 10-20% lower than eight years ago. A call was made for closer coordination between the Treasury (fiscal) and Central Bank (monetary). • Major Tax Policy Concerns (SVAT Abolition): • The primary concern for exporters and the apparel sector is potential cash flow delays from VAT refund issues following the abolition of the SVAT scheme. • IRD assured two special export refund units are established to expedite refunds within the mandated 45 days via a new risk-based system and proposed e-invoicing. • Revenue Generation & Expansion: • Government aims to meet targets by expanding the tax net, including imposing VAT/SSCL on imported fabric/oil and lowering the VAT/SSCL registration threshold from Rs. 60 Mn to Rs. 36 Mn annually. • Critique: Reducing the SSCL threshold was argued to be counterproductive due to the cascading nature of the tax. • Investor Confidence & Systemic Issues: • Initiatives to boost confidence include the proposed Investment Protection Act and a Single Window digital platform. • A significant need was highlighted for a tax ombudsman to resolve the massive amount of tax disputes resulting from the self-assessment system.

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📈 Treasury Secretary: SL Targets 7% GDP Growth via Six-Pillar Strategy & Digital Reform

• The economy has transitioned from crisis to stability, setting a medium-term goal of over 7% GDP growth through consistent policy action. The 2026 Budget emphasizes governance, fiscal discipline, and transparency to restore investor confidence. • Six Key Strategies: The Government's medium-term vision is driven by: inclusive growth, export diversification, sustainability in policy, production economy, rural development, and digital transformation. • Market confidence is deemed strong, evidenced by strengthened reserves (even after reopening vehicle imports) and the Colombo Stock Exchange (CSE) reaching record highs. Debt sustainability is reaffirmed, with foreign debt repayments continuing smoothly since 2024. • Key Reforms: • Governance reforms include the appointment of independent directors to SOE banks and the forthcoming SOE Holding Company Law. • Digitisation is fast-tracked via the Electronic National ID (eNIC) and National Single Window system. A three-stage digital invoicing system for tax reporting begins with exporters by end-2025. • A $5 million Digital Innovation Fund is allocated to accelerate investments in tech startups. • VAT threshold was reduced to widen the tax base and formalize informal businesses, while tax consistency for investors remains central to policy. • Investment attention is focused on roads, ports, and domestic airports expansion to support the tourism sector's growth. The Government is also actively reviewing existing and exploring new Free Trade Agreements (FTAs).

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🇱🇰 Fiscal Test Ahead: 2026 Revenue Targets "Ambitious" & Spending Rigid, Warns Economist 📈

Economist Dr. Roshan Perera has cautioned that while Budget 2026 sustains macroeconomic stability, achieving its fiscal goals—especially revenue—will be challenging, urging continued discipline after the IMF program. • Fiscal Discipline: Commends the plan for a fourth consecutive primary surplus in 2026, but warns that sustaining fiscal prudence post-IMF program is the "real test" of policy credibility. • Revenue Concerns: The 2026 revenue targets are seen as "ambitious" with few new tax measures. • Questions the sustainability of import-based tax revenue (e.g., vehicle imports) which boosted 2025, due to policy curbs (SSEL/LTV). • Cautions against overestimating near-term revenue gains from tax administration upgrades (e-invoicing, RAMIS 3.0) due to implementation complexity. • Notes the persistent tax mix imbalance (current 25:75 Direct:Indirect) disproportionately burdens low-income households. • Expenditure Rigidity: Urges rationalising recurrent spending. • The Wage bill is projected to remain high at 3.8% of GDP in 2026. • Questions the need for recruiting 75,000 new public servants given the existing 1.4-1.5 million civil service workforce. • Social Impact: Macro-stabilisation benefits are yet to reach ordinary citizens; growth is weak, and poverty remains above 20%. • Total social transfers (including Aswesuma) account for less than 1% of GDP, underscoring limited fiscal prioritisation for vulnerable groups.

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📈 SL 2026 Budget: Investor Demands Amidst Record CSE Rally

• The Colombo Stock Exchange (CSE) ASPI reaching all-time highs signals surging domestic investor confidence, driven by lower interest rates, improving corporate earnings, and optimism about macroeconomic stability. • Investors expect the 2026 Budget to translate this market confidence into policy credibility to sustain capital market momentum. • Key Domestic Investor Expectations: • Fiscal Consistency: Steadfast commitment to the agreed fiscal consolidation path with a sustainable deficit, focusing on revenue goals through improved tax administration and base broadening, avoiding disruptive levies. • Corporate Growth: Measures to reduce the cost of doing business and provide incentives for export-oriented industries, manufacturing, and technology sectors to boost listed company profitability. • Market Depth: Initiatives to encourage new listings, particularly from State-Owned Enterprises (SOEs), and broaden investor participation (e.g., reforms for pension/provident funds). • Crucial for Foreign Institutional Investor (FII) Re-entry: • Finalizing the remaining stages of external debt restructuring is paramount. • A clear timeline for structural reforms and SOE divestitures. • Improved governance, transparency, and ease of doing business. • The Budget must anchor the nation's journey from recovery to resilience; falling short on fiscal prudence and structural reforms risks triggering a market correction.

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📈 Advocata's 5 Fixes: Strategy Over Survival for SL's 2026 Budget

Advocata is calling for the 2026 Budget to abandon "cosmetic fixes" and implement five targeted, credible structural reforms to restore fairness, strengthen revenue, and accelerate growth. • Tax & Revenue: Replace the Port City's sweeping, costly blanket tax exemptions (up to 25 years) with performance-based tax credits. These credits must be tied to verifiable outcomes like job creation or capital investment, addressing Sri Lanka's low corporate tax revenue (2% of GDP in 2023 vs. 5.6% in Malaysia). • Agriculture Innovation: Pass a Plant Variety Protection Act (PVP) to grant breeders IP rights over new seeds. This is essential to unlock private investment in climate-resilient and high-yield crops, boosting sector productivity. • Land & Credit: Accelerate the Bim Saviya land titling program. After 25 years, only 1.1 million of 16 million land parcels are titled. Prioritizing this as an economic reform is critical, as clear titles can raise access to finance by up to 30%. • Trade Competitiveness: Fast-track the phase-out of Para Tariffs (Cess, PAL). The slow pace must be fixed using the Budget to finalize the elimination of Cess on manufacturing by end 2025. Trade openness has plummeted from over 100% of GDP in 2000 to just 63% by 2019. • Fiscal & Social: Modernize social protection. This includes transforming the EPF into a multi-fund system, introducing a contributory pension scheme for new public sector entrants (salaries/pensions consumed 43% of gov't revenue in 2023), and establishing national unemployment insurance.

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