Investor Presentaiton

CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Current Assets Classified as current assets if any one of the following criteria is met Expected to be realised or intended for sale or consumption in the normal operating cycle Held primarily for trading purposes Expected to be realised within 12 months after the reporting period Cash or cash equivalent unless restricted in its use for at least 12 months after the reporting period All other assets are classified as non-current assets Deferred tax assets must be classified as non-current 15 CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Current Liabilities Classified as current liabilities if any one of the following criteria is met: Expected to be settled in the normal operating cycle Held primarily for trading purposes Due to be settled within 12 months after the reporting period Does not have a right at the reporting date to defer settlement of the liability by the transfer of cash or other assets for at least twelve months after the reporting period" (Amendment to LKAS 1 in 2015) All other liabilities are classified as non-current liabilities Deferred tax liabilities must be classified as non-current 16 8

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