Page 85 - 2596-CA SR Lanka- Annual Report 2022
P. 85
STATEMENT OF COMPREHENSIVE INCOME
For the year ended 31 December 2022 2021
Note Page No Rs.'000 Rs.'000
Income 18 106 912,642 852,599
Expenditure 18 106 (394,112) (298,338)
Net income before employee costs and operating expenses 518,530 554,261
Other income
Other operating income 19 106 2,036 1,481
Operating income 520,566 555,742
Operating expenses
Employee costs 20 106 (296,354) (253,140)
Maintenance of premises 21 106 (39,388) (30,227)
Depreciation and amortisation 22 107 (86,294) (86,557)
Other expenses 23 107 (58,142) (41,466)
Total operating expenses (480,178) (411,390)
Net operating income 40,388 144,352
Income from grants and other restricted funds 12.1 102 4,376 5,089
Contribution to designated funds 11.1 101 (25,551) (23,779)
Transfers to restricted funds and grants 12.1 102 (2,593) (917)
Contribution to endowment funds 13 104 (313) (116)
(24,081) (19,723)
Finance income 24.1 107 243,586 89,095
Finance cost 24.2 107 (8,528) (5,437)
Income over expenditure for the year before tax 251,365 208,287
Income tax expense 25 107 (33,485) (23,080)
Income over expenditure for the year after tax 217,880 185,207
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss
Actuarial gain/ (loss) on defined benefit obligation 14.1 104 6,117 4,345
Total comprehensive income for the year after tax 223,997 189,552
The accounting policies and notes on pages 86 to 110 form an integral part of these Financial Statements.
CA SRI LANKA | Integrated Annual Report 2022 83
