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CANCELLED DEALSOEYear 2013
Last Verified: 2026-03-01

SriLankan Airlines Airbus Aircraft Transactions & A350 Lease Cancellation

SriLankan Airlines LimitedMahinda Rajapaksa Administration (2005–2015) / Yahapalana Government (2015–2019)

Current Verified Legal & Audit StatusColombo High Court Trial-at-Bar & UK DPA Resolution
Source: Parliament of Sri Lanka (2020-03-05)
Section 10

What Happened?

Strictly neutral, evidence-based factual reconstruction from state audit, parliamentary and court records.

1. What was the transaction?

Procurement of ten new aircraft (six Airbus A330-300s and four Airbus A350-900s) directly purchased, alongside arrangements to lease an additional four Airbus A350-900 aircraft through commercial lessors (AerCap and ILFC).

2. What was purchased or contracted?

6 Airbus A330-300 aircraft (delivered) and 4 Airbus A350-900 long-haul widebody aircraft (contracted for direct purchase) plus 4 additional A350-900 aircraft contracted via operating leases.

3. Who was involved?
SriLankan Airlines Board of Directors (2013)Kapila Chandrasena (Former CEO / Executive)Priyanka Niyomali Wijenayake (Intermediary / Spouse)Airbus SE (European Aircraft Manufacturer)International Lessors (AerCap, Aircastle)Cabinet Sub-Committee on Economic Affairs (2015–2016)Ministry of Public Enterprise Development
4. What was the original plan?

To undertake a comprehensive fleet modernization to replace aging A340-300 and older A330 aircraft with modern fuel-efficient widebody aircraft between 2014 and 2021.

5. What happened later?

Following the change of government in 2015, the national carrier faced severe liquidity constraints and debt distress. A financial review determined the long-range A350-900 aircraft were commercially unviable for SriLankan Airlines' route network. The government decided to cancel the acquisition of eight A350-900 aircraft (four direct purchases and four operating leases). Substantial termination penalties were incurred.

6. What financial consequence was documented?

SriLankan Airlines paid Rs. 17,058.1 million (approximately US$ 115 million equivalent at prevailing historical exchange rates) to revoke the operating leases for four A350-900 aircraft. Parliament's COPA report documented an agreed termination fee of US$ 98 million (reduced from an initial demand of US$ 154 million), consisting of a US$ 7.5 million forfeited security deposit and US$ 90.5 million cash settlement funded through state-guaranteed bank credit lines.

7. What did auditors / courts say?

The Auditor General reported that procurement guidelines had not been adhered to for consultancy services, and the aircraft purchase decision had been made without Cabinet approval and without a proper cost-benefit analysis. Internationally, the UK Serious Fraud Office (SFO) determined in 2020 that Airbus employees had offered up to US$ 16.84 million in corrupt commissions to an intermediary company linked to the airline CEO's wife, of which US$ 2 million was actually paid. Domestic criminal charges under the Money Laundering Act were filed in the Colombo High Court.

The Original Deal

2013-06-28
Agreement Title:Airbus A330-300 and A350-900 Purchase and Lease Commitment Agreements
Buyer / Borrower:SriLankan Airlines Limited (Guaranteed by the Government of Sri Lanka)
Seller / Contractor:Airbus S.A.S. (Toulouse, France) and Aircraft Lease Corporations (AerCap / ILFC)
Contract Value:USD 2,300,000,000
Payment Schedule:

Staged pre-delivery payments (PDP) followed by commercial debt drawdowns and 12-year operating lease rentals commencing upon aircraft delivery dates (2014–2020).

Purpose:

Long-haul widebody aircraft fleet renewal and replacement of retiring Airbus A340-300 fleet.

The Actual Cost

Sourced
Original Value (LKR):Rs. 299.00B
Revised Scope Value:Rs. 145.00B
Actual Expenditure:Rs. 98.00B
Compensation Paid:Rs. 17.06B
Penalty / Forfeited Deposit:Rs. 1.09B
Outstanding Liability:Rs. 0.00B
Loss & Financial Liability Calculator

Documented Financial Consequence

Original Contract ValueRs. 299.00 BillionBaseline approved commitment
Actual ExpenditureRs. 118.26 BillionCumulative state funds disbursed
Confirmed Audited LossRs. 17.06 BillionUnproductive zero-asset drain
Compensation PaidRs. 17.06 BillionCancellation settlements
Additional / Overrun CostRs. 20.26 BillionEscalation beyond budget
Potential ExposureRs. 22.33 BillionInitial claims / uninvoked guarantees
Amount RecoveredRs. 0.00Civil/criminal asset recovery
Net Unrecovered LiabilityRs. 17.06 BillionRemaining public balance deficit
Financial Accounting Methodology & Zero Double-Counting

Methodology note: The difference between original contracted fleet value and actual expenditure represents canceled capital expenditure, NOT financial loss. The documented financial loss is defined strictly as the unrecovered compensation paid for zero economic delivery: Rs. 17,058.1 million (US$ 98M negotiated settlement, including US$ 7.5M forfeited deposit + US$ 90.5M cash payment).

Follow the Money Flow Graph

Follow the Money: SriLankan Airlines Airbus Aircraft Transactions & A350 Lease Cancellation

Every node links directly to an authoritative source
Stage 1: INSTITUTION

SriLankan Airlines Limited & Ministry of Civil Aviation

State carrier management and board propose complete widebody fleet renewal program.

Authoritative CitationMINISTRY INSTITUTION

SriLankan Airlines Board Minutes & Annual Report (p. 12)

SriLankan Airlines2013-05-12

Procurement Process & Approvals

NON COMPLIANT
Procurement Method:DIRECT PROCUREMENT
Tender Advertised:false
Consultant Engaged:Aviation Consulting Intermediary & Technical Advisory
Cabinet Approval Status:NO CABINET_APPROVAL
Audit Finding on Procurement:

"SriLankan Airlines' 2018/19 annual report cites Auditor General observations that procurement guidelines had not been adhered to for consultancy services related to the 2013 aircraft transactions and that the board's aircraft purchase decision was made without Cabinet approval and without a proper cost-benefit analysis."

Auditor General Observations

NON COMPLIANCE
Audit Report:Report of the Auditor General on the Financial Statements of SriLankan Airlines Limited for the year ended 31 March 2018 and Special Audit on Aircraft TransactionsYear: 2018pp. 91–93, Notes 24.1 & 24.2
Exact Source Wording:

"NON-COMPLIANCE: Procurement guidelines had not been adhered to for consultancy services related to the 2013 aircraft transactions, and the Board's aircraft purchase decision was made without Cabinet approval and without a proper cost-benefit analysis. Furthermore, Rs. 17,058.1 million was paid as compensation in the process of revoking the leases for four A350-900 aircraft without tangible asset receipt."

Audit Recommendation:

Ensure strict adherence to National Procurement Guidelines, mandate independent comprehensive feasibility and cost-benefit assessments for all major capital asset transactions, and establish stringent internal controls on contractual cancellation commitments.

Parliamentary Records
COPA2020-03-05

Second Report of the Committee on Public Accounts on SriLankan Airlines Re-fleeting and Cancellation Liabilities

Parliament's COPA report describes a termination fee of US$ 154 million, renegotiated down to US$ 98 million on specified terms, with a US$ 7.5 million security deposit already forfeited and US$ 90.5 million in cash payment specified in the agreement. The committee noted that commercial bank loans guaranteed by the Treasury were drawn down to make the cash settlements.

COPE2019-08-08

COPE Committee Inquiry into Weliamuna Board of Inquiry Findings

COPE highlighted the Weliamuna Report findings regarding financial anomalies in the 2013 fleet transaction, irregular salary increments, and consultancy selections.

Court Proceedings
UK Crown Court at Southwark (SFO Corporate Resolution)CONVICTED
Case No: U20200247 (2020-01-31)

Failure of Airbus SE to prevent bribery contrary to Section 7 of the UK Bribery Act 2010 across multiple jurisdictions including Sri Lanka, Malaysia, Indonesia, Taiwan, and Ghana.

Colombo High Court Trial-at-BarPENDING
Case No. HCB 12/2021 (2021-03-24)

Indictment filed under the Prevention of Money Laundering Act No. 5 of 2006 alleging receipt and laundering of US$ 2 Million through BizLogic and related accounts in connection with aircraft procurement.

Bribery / Corruption Record
UK Serious Fraud Office (SFO) / Criminal Investigation Department (CID) / CIABOCTRIAL

In 2013, European aircraft manufacturer Airbus engaged an intermediary registered in Brunei connected to the spouse of a SriLankan Airlines executive, offering up to US$ 16.84 Million, of which US$ 2 Million was paid in connection with aircraft orders.

CRITICAL DISTINCTION: Airbus SE's 2020 UK Deferred Prosecution Agreement was a corporate resolution between Airbus and the UK SFO. That agreement established facts admitted by Airbus; it does NOT constitute a judicial conviction of Sri Lankan individuals under domestic law until the Colombo High Court Trial-at-Bar delivers a final verdict. Allegations must never be conflated with convictions.

Governance Context & Decision Authorities

Historical political leadership and responsible ministries are documented strictly for chronological and governance context. No personal wrongdoing or legal guilt is attributed merely from holding public office.

President / Head of State:Mahinda Rajapaksa (2005–2015) / Maithripala Sirisena (2015–2019)
Prime Minister:D.M. Jayaratne (2010–2015) / Ranil Wickremesinghe (2015–2019)
Finance Minister:Mahinda Rajapaksa (2013) / Ravi Karunanayake (2015–2016) / Mangala Samaraweera (2017–2019)
Responsible Entity:SriLankan Airlines Limited
Who Approved It?
BOARD (2013-05-15)SriLankan Airlines Board Resolution BOD/2013/05

Board approved fleet acquisition without Cabinet approval or detailed independent feasibility study.

CABINET (2015-10-21)Cabinet Decision No. 15/1876/714/048

Cabinet of Ministers approved termination of four A350-900 operating leases on recommendation of Cabinet Committee on Economic Management.

Who Paid?
SriLankan Airlines Limited (Funded via State Bank Loans)Channel: COMMERCIAL_BANK_LOAN

Payments made to AerCap and international lessors using short-term state-guaranteed credit facilities from Bank of Ceylon and People's Bank.

Who Benefited? (Sourced Only)
BizLogic Intermediary Account (Brunei) / Priyanka Wijenayake

US$ 2.0 Million commission payments transferred from Airbus bank accounts as cited in UK SFO Statement of Facts.

Conflicting Reports & Number Reconciliation
A350 Lease Cancellation Compensation Amount
Source A: Auditor General & Annual Report 2018/19Rs. 17,058.1 Million

Audited total compensation paid in Sri Lankan Rupees for revoking leases for 4 A350-900 aircraft.

Source B: COPA Special Report / Media Reports (2016)US$ 98.0 Million (vs media initial estimate of ~US$ 115 Million)

Contractual USD termination settlement: US$ 154M reduced to US$ 98M, composed of US$ 7.5M forfeited deposit + US$ 90.5M cash.

Reconciliation Analysis:These figures are NOT contradictory; they represent different contractual and accounting facets. US$ 98.0 million at the historical 2016/17 exchange rates of Rs. 145–148/USD yields approximately Rs. 14.3 Billion, which combined with ancillary lessor cancellation charges, commitment restructuring fees, and interest financing across multiple fiscal quarters totaled the Rs. 17,058.1 million verified in the Auditor General's accounts. Initial 2016 media reports of US$ 115 million reflected early gross estimates before final contractual settlement reconciliation.

Sourced Chronological Timeline

Every milestone and date is indexed to verified state or judicial documentation.

2013-06-28CONTRACT
Source: SriLankan Airlines Annual Report

Purchase and Lease Commitments Signed with Airbus

SriLankan Airlines signs definitive purchase agreement for 6 A330-300s, 4 A350-900s, and lease commitments for 4 additional A350-900s.

2015-03-23INVESTIGATION
Source: Weliamuna Commission Report

Weliamuna Board of Inquiry Formed

Prime Minister appoints Special Board of Inquiry led by J.C. Weliamuna PC to investigate governance and financial irregularities at SriLankan Airlines.

2015-10-21APPROVAL
Source: Cabinet Secretariat Decision

Cabinet Directs Cancellation of A350 Leases

Cabinet Committee on Economic Management approves revoking A350 lease agreements due to unsustainable operational debt projections.

2016-10-04CANCELLATION
Source: COPA Second Report on SriLankan Airlines

Termination Settlement Finalized with Lessors

Agreement executed reducing US$ 154M liability to US$ 98M (US$ 7.5M forfeited deposit and US$ 90.5M cash payment installments).

2019-06-25AUDIT
Source: National Audit Office Annual Audit

Auditor General Confirms Rs. 17.058 Billion Compensation Paid

Auditor General publishes formal observation confirming Rs. 17,058.1 million paid as compensation for revoking leases for four A350-900 aircraft.

2020-01-31INVESTIGATION
Source: Serious Fraud Office UK Judgment

UK SFO Announces Airbus DPA Detailing Sri Lanka Bribes

UK High Court approves Deferred Prosecution Agreement documenting US$ 16.84M offered and US$ 2M paid to an intermediary company.

2020-02-06COURT
Source: Colombo Fort Magistrate Docket

CID Arrests Former CEO Kapila Chandrasena

CID arrests Kapila Chandrasena and Priyanka Wijenayake on warrants issued by Colombo Fort Magistrate Court.

2021-03-24COURT
Source: Attorney General Department Press Release

Attorney General Serves Indictment in High Court Trial-at-Bar

Indictments served before Colombo Permanent High Court Trial-at-Bar under the Prevention of Money Laundering Act.

2026-03-01FINAL STATUS
Source: Audit Office SOE Dossier 2026

Domestic Trial Ongoing; Total Audited Loss Remains Unrecovered

Colombo High Court trial continues. Compensation of Rs. 17,058.1 Million recorded in state enterprise balance sheet remains an unrecovered public liability.

Official Source Dossier

Report of the Auditor General on the Financial Statements of SriLankan Airlines Limited 2018/19National Audit Office Sri Lanka2019-06-25 • Tier: AUDITOR_GENERAL
Open Link
Second Report of the Committee on Public Accounts (COPA) on SriLankan AirlinesParliament of Sri Lanka2020-03-05 • Tier: PARLIAMENT_COPA_COPE
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Serious Fraud Office v Airbus SE: Approved Judgment and Statement of Facts (Case No: U20200247)Royal Courts of Justice / Crown Court at Southwark2020-01-31 • Tier: INTERNATIONAL_ENFORCEMENT
Open Link