Investor Presentaiton
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Statement of Comprehensive Income
Minimum line items on face of SCI
Revenue
Gains and losses from derecognition of financial assets measured at
amortised cost (per SLFRS 9)
Finance costs
Share of associates & joint ventures (equity method)
Gains and losses from reclassifying financial assets to fair value
(per SLFRS 9)
Tax expense
Single amount comprising discontinued operations
Profit or loss - allocated to non-controlling interests and owners of
parent
CA Statement of Comprehensive
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Income Minimum Line Items
Each component of other comprehensive income classified by
nature
Share of comprehensive income of associates and joint ventures
accounted for using the equity method
Total comprehensive income
Allocations of profit for the period
Profit or loss for the period
ā Attributable to non-controlling interests
Attributable to owners of the parent
Total comprehensive income for the period
ā Attributable to non-controlling interests
Attributable to owners of the parent
21
22
11View entire presentation