Investor Presentaiton

CA Subsequent measurement THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Fair value model Operating leases classified as "IP" - no option, must apply FV External valuer - encourages, not required CA Fair value model THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Cost model Shall disclose the FV 27 FV reflects rental income from current leases and other assumptions that market participants would make about future rental income based on current condition Fair Value - SLFRS 13 the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date" Rebuttable presumption that FV can be measured reliably 28

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