Page 110 - CA Sri Lanka Integrated Annual Report 2023

NOTES TO THE FINANCIAL STATEMENTS

18 INCOME
For the year ended 31 December 2023 2022
Rs.'000 Rs.’000

Performance by activity
Learning and professional development 747,301 674,708
Continuous professional development and member related activities 214,633 187,385
Financial reporting and assurance standards related activities 49,096 43,434
Library related activities 146 151
Net sponsorship income 6,833 6,964
Total 1,018,009 912,642

19 EMPLOYEE COSTS
For the year ended 31 December 2023 2022
Rs.'000 Rs.’000

Salaries and wages 244,250 221,975
Defined contribution plan cost
- Employees' Provident Fund 26,786 24,425
- Employees' Trust Fund 5,357 4,885
Other staff related cost 38,831 31,584
Amortisation of pre-paid staff cost (173) 6,590
Defined benefit plan cost 6,954 6,895
Total employee costs 322,005 296,354

20 MAINTENANCE OF PREMISES
For the year ended 31 December 2023 2022
Rs.'000 Rs.’000
Utilities 25,553 13,113
Maintenance of building 46,534 18,291
Maintenance of equipment 11,662 7,984
Total maintenance of premises 83,749 39,388

21 DEPRECIATION AND AMORTISATION
For the year ended 31 December 2023 2022
Rs.'000 Rs.’000

Depreciation for the year 61,301 60,133
Amortisation of intangible assets 9,130 26,161
Total depreciation and amortisation 70,431 86,294

108 CA Sri Lanka Integrated Annual Report 2023