Investor Presentaiton

CA T THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA LKAS 1-Presentation of Financial Statements 27th June 2012 SIC 29-DISCLOSURE - SERVICE CONCESSION ARRANGEMENTS • Prescribes the information that should be disclosed in the notes to the financial statements of a concession operator and a concession provider when the two parties are joined by a service concession arrangement. Under SIC 29, the following should be disclosed in each period ⚫ Description of the arrangement; • Significant terms of the arrangement that may affect the amount, timing, and certainty of future cash flows • The nature and extent (quantity, time period, or amount, as appropriate) of: • ■rights to use specified assets; ■ obligations to provide or rights to expect provision of services; ■ obligations to acquire or build items of property, plant and equipment; ■ obligations to deliver or rights to receive specified assets at the end of the concession period; ■renewal and termination options; and ■ other rights and obligations (for instance, major overhauls); and Changes in the arrangement occurring during the period CA LKAS 1- Presentation of Financial Statements 27th June 2012 39 Scope of the Presentation THE WAY FORWARD 40 20

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