Page 86 - 2596-CA SR Lanka- Annual Report 2022
P. 86
STATEMENT OF CHANGES IN FUNDS AND
RESERVES
Accumulated Government OCI reserve Designated Total
fund grant funds
Rs.’000 Rs.’000 Rs.'000 Rs.’000 Rs.'000
Balance as at 1 January 2021 1,616,699 699,000 2,145 - 2,317,844
Income over expenditure for the year after tax 185,207 - - - 185,207
Actuarial loss on defined benefit obligation - - 4,345 - 4,345
Balance as at 31 December 2021 1,801,906 699,000 6,490 - 2,507,396
Balance as at 1 January 2022 1,801,906 699,000 6,490 - 2,507,396
Income over expenditure for the year after tax 217,880 - - - 217,880
Actuarial gain on defined benefit obligation - - 6,117 - 6,117
Designated funds reclassified as reserves - - - 36,343 36,343
Balance as at 31 December 2022 2,019,786 699,000 12,607 36,343 2,767,736
Government grant received from the Democratic Socialist Republic of Sri Lanka further explained in note 3.1.
The accounting policies and notes on pages 86 to 110 form an integral part of these financial statements. .
84 CA SRI LANKA | Integrated Annual Report 2022
