Investor Presentaiton

CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA LKAS 1-Presentation of Financial Statements 27th June 2012 STATEMENT OF CASH FLOWS . • Cash flow information provides users of financial statements with a basis to asses the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. LKAS 7 sets out requirements for the presentation and disclosure of cash flow statements. CA THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA LKAS 1-Presentation of Financial Statements 27th June 2012 Scope of the Presentation NOTES The Notes Shall: • present information about the basis of preparation of the financial statements and the specific accounting policies disclose the information required by SLFRSS that is not presented elsewhere in the financial statements provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them • An entity shall, as far as practicable, present notes in a systematic manner. • An entity shall cross-reference each item in the Financial Statements. Scope of the Presentation 30 15

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