Investor Presentaiton

CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA LKAS 1- Presentation of Financial Statements 27th June 2012 FINANCIAL STATEMENTS General purpose financial statements (referred to as 'financial statements') are those intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs. Purpose of Financial Statements Financial statements are a structured representation of the financial position and financial performance of an entity. about the To a wide range of Financial Position users To make economic decisions •Performance •Cash Flows CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANGA LKAS 1- Presentation of Financial Statements 27th June 2012 Scope of the Presentation 9 • complete set of financial statements A statement of financial position as at the end of the period A statement of comprehensive income for the period A statement of changes in equity for the period A statement of cash flows for the period Notes, comprising a summary of significant accounting policies and other explanatory information A statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. Reports and Statements presented outside financial statements are outside the scope of SLFRS Illustrative set of financial statements Scope of the Presentation 10 LO 5

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