Investor Presentaiton

CALKAS 40: Objective THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Set out the requirements for the accounting treatment and disclosures for investment property (IP) CA T THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Scope - Includes: Property held for capital appreciation or to earn rentals, where the property is owned by the entity or held by it under a lease Property leased out by the entity under an operating lease Excludes: Does not deal with other aspects of leased property dealt with in LKAS 17 - Biological assets (IAS 41) Mineral rights and mineral reserves such as oil, natural gas similar non-regenerative assets 6 5

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