Page 86 - CA Sri Lanka Integrated Annual Report 2023
P. 86
STATEMENT OF FINANCIAL POSITION
As at 31 December 2023 2022
Note Page No Rs.'000 Rs.'000
Assets
Non-current assets
Property, plant and equipment 3 99 1,299,598 1,277,394
Intangible assets 4 100 32,151 33,473
Library books 5 101 1,254 1,116
Loans to staff 6 101 10,527 13,737
Financial assets at amortised cost 7 101 1,831,519 1,588,665
Total non-current assets 3,175,049 2,914,385
Current assets
Inventories 8 102 34,702 48,336
Receivables 9 102 272,072 235,714
Loans and advances to staff 6 101 8,133 7,371
Financial assets at amortised cost 7 101 128,360 87,544
Cash and cash equivalents 10 102 117,589 127,998
Total current assets 560,856 506,963
Total assets 3,735,905 3,421,348
Funds and liabilities
Accumulated fund and reserves
Accumulated fund 2,299,652 2,019,786
Government grant 699,000 699,000
OCI reserve 4,027 12,607
Designated funds 57,767 36,343
Total accumulated fund and reserves 3,060,446 2,767,736
Funds and grants
Designated funds 11 103 50,150 67,700
Restricted funds and grants 12 104 34,259 25,028
Endowment funds 13 106 2,081 1,570
Total funds and grants 86,490 94,298
Non-current liabilities
Retirement benefit obligation 14 106 29,156 25,074
Lease liability 15 107 35,808 58,471
Total non-current liabilities 64,964 83,545
Current liabilities
Payables and advances received 16 107 387,039 379,690
Lease liability 15 107 24,070 25,441
Income tax payable 17 107 23,979 17,333
Deferred income 78,372 51,388
Bank overdrafts 10 102 10,545 1,917
Total current liabilities 524,005 475,769
Total liabilities 588,969 559,314
Total funds and liabilities 3,735,905 3,421,348
The accounting policies and notes on pages 88 to 112 form an integral part of these financial statements.
These financial statements have been prepared and presented in compliance with Sri Lanka Accounting Standards issued by the Institute
of Chartered Accountants of Sri Lanka.
Signed for and on behalf of the Council.
Nimanthi Gamage Asoka Piyadigama Heshana Kuruppu Tishan Subasinghe
Head of Finance Chief Executive Officer President Vice President
Colombo
25 March 2024
84 CA Sri Lanka Integrated Annual Report 2023
