Investor Presentaiton

CA Statement of Financial Position CATA THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Minimum Line Items Property, plant & equipment Investment property Intangible assets Financial assets Investments (equity method) Biological assets Inventories Trade and other receivables Cash and equivalents Non-current assets held for sale and assets of disposal group Trade and other payables Provisions Financial liabilities Current tax liabilities/assets Deferred tax liabilities/assets Non-controlling interests (within equity) Issued capital and reserves attributable to equity of the parent Liabilities of disposal group 17 CA T Statement of Financial Position THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Minimum Line Items continued The following should be presented on the face of the statement of financial position or in the notes: Further sub-classifications of line items as required by other accounting standards Information on each class of share capital Details about the nature and purpose of each reserve within equity 18 9

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