Page 108 - 2596-CA SR Lanka- Annual Report 2022

NOTES TO THE FINANCIAL STATEMENTS

Note 18 - Income and expenditure (Excluding employee costs)
For the year ended 31 December 2022 2021
Income (Expenditure) Net Income/ Income (Expenditure) Net Income/
(Expenditure) (Expenditure)
Rs.’000 Rs.'000 Rs.'000 Rs.’000 Rs.’000 Rs.’000
Performance by activity
Learning and professional development 674,708 (246,346) 428,362 652,868 (227,568) 425,300
Continuous professional development and
member related activities 187,385 (114,809) 72,576 162,164 (43,273) 118,891
Financial reporting and assurance standards 43,434 (31,566) 11,868 30,750 (26,339) 4,411
related activities
Library-related activities 151 (1,391) (1,240) 17 (1,158) (1,141)
Net sponsorship income 6,964 - 6,964 6,800 - 6,800
Total 912,642 (394,112) 518,530 852,599 (298,338) 554,261
Note 19 - Other operating income
For the year ended 31 December 2022 2021
Rs.'000 Rs.'000

Income from hire of halls 259 (50)
Profit on sale of publications 286 265
Loss on disposal of property, plant and equipment (10) -
Gain on foreign currency transactions 1 -
Miscellaneous income 1,500 1,266
Total other operating income 2,036 1,481
Note 20 - Employee costs
For the year ended 31 December 2022 2021
Rs.'000 Rs.'000

Salaries and wages 221,975 197,272
Defined contribution plan cost
- Employees' Provident Fund 24,425 23,380
- Employees' Trust Fund 4,885 4,676
Other staff related cost 31,584 21,370
Amortisation of pre-paid staff cost 6,590 1,880
Defined benefit plan cost 6,895 4,562
Total employee costs 296,354 253,140

Note 21 -Maintenance of premises
For the year ended 31 December 2022 2021
Rs.'000 Rs.'000

Utilities 13,113 7,885
Maintenance of building 18,291 17,120
Maintenance of equipment 7,984 5,222
Total maintenance of premises 39,388 30,227

106 CA SRI LANKA | Integrated Annual Report 2022