01104 epjpf; fzf;fpay; - CA Sri Lanka · 2014-08-08 · (7) tpil ,y. 02 (a) %yjdf; fzf;Ffs;...
Transcript of 01104 epjpf; fzf;fpay; - CA Sri Lanka · 2014-08-08 · (7) tpil ,y. 02 (a) %yjdf; fzf;Ffs;...
khjpup tpilfs;
01104 – epjpf; fzf;fpay;
fzf;fpaypYk; tpahghuj;jpYk; rhd;Wg;gj;jpug; guPl;ir I khh;r; 2014
,yq;if gl;laf; fzf;fwpQh; epWtfk;
KOg; gjpg;GupikAilaJ
(2)
tpdhg;gj;jpuk; ‘A’
gy;Njh;T tpdhf;fSf;fhd tpilfs;
1. 11.
2. 12.
3. 13.
4. 14.
5. 15.
6. 16.
7. 17.
8. 18.
9. 19.
10. 20.
2 4
3 3
1 1
2 2
3 3
2 4
3 4
1 4
4
4
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3
(3)
tpdhg;gj;jpuk; B tpil ,y. 01
(a) 2013 khh;r; 31e; jpfjp Kbtile;j Mz;bw;fhd cw;gj;jpf; fzf;F
&gh. ‘000 &gh. ‘000
Kjd;ikf; fpuak;:
Muk;g %yg;nghUl; njhf;F 280
$l;L:
%yg;nghUl; nfhs;tdT 5,600
cs;tz;bf;$yp - %yg;nghUs; 1,050
fop:
,Wjp %yg;nghUl; njhf;F (600)
%yg;nghUl; ghtid 6,330
$l;L:
Neh;$ypAk; Neh;nryTfSk; 280
Kjd;ikf; fpuak; 6,610
njhopw;rhiy Nke;jiyfs;:
njhopw;rhiy Nkyjpf Neu nfhLg;gdT 600
guhkupg;G – njhopw;rhiy> nghwp> ve;jpuk; 625
njhopw;rhiyg; nghJr; nryTfs; 350
fl;ll Nja;khdk; 36
nghwp> ve;jpu Nja;khdk; 227
kpd;rhuk; 480
rk;gsKk; $ypAk; (EPF & ETF mlq;fyhf) 1,350
fhg;GWjp 40
$l;L: Muk;g Gj;JUthFk; Ntiy 120
fop: ,Wjpg; Gj;JUthFk; Ntiy (310)
njhopw;rhiy Nke;jiyfs;
3,518
cw;gj;jpf; fpuak; 10,128
(b) 2013 khh;r; 31e; jpfjp Kbtile;j Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W
&gh. ‘000 &gh. ‘000
tpw;gid 19,740
fop : tpw;gidf; fpuak;
Muk;g KbTw;w nghUl;fs; 500
cw;gj;jpf; fpuak; 10,128
10,628
fop : ,Wjp KbTw;w nghUl;fs; (240)
njhf;fpog;G (Stock loss) (15)
tpw;gidf; fpuak; (10,373)
(4)
nkhj;j ,yhgk; 9,367
$l;L: Vida tUkhdk;
gpw tUkhdk; 1,274
ngw;w fopT 64
nghwp tpw;gid kPjhd ,yhgk; 79 1,417
10,784
fop: nryTfs;
epUthfr; nryTfs;
fl;ll Nja;khdk; 72
kpd;rhuk; 240
rk;gsKk; $ypAk; (EPF & ETF mlq;fyhf) 810
fhg;GWjp 80
ePh;f;fl;lzk; 500
njhiyNgrp 400
njhf;F ,og;G 15
Vida epUthfr; nryTfs; 2,600
tpw;gid> tpdpNahfr; nryTfs;
fl;ll Nja;khdk; 72
kpd;rhuk; 80
Rk;gsKk; $ypAk; (EPF & ETF mlq;fyhf) 540
kpd;rhuk; 80
tpsk;gur; nryT 900
Nkhl;lhh; thfd Nja;khdk; 480
Vida tpw;gid> tpdpNahfr; nryTfs; 616
epjpr; nryTfs;
epjpf; fpuak; 75
mwtplKbahf; fld; 30
IAwTf; fld; - Fiw Vw;ghL 110
fl;ll thlif 480
mDkjpf;fg;gl;l fopT 16
fld; tl;b 300
tq;fpf; fl;lzk; 5
Nkyjpfg;gw;W tl;b 2
Vida nryTfs;
Kd;dh; Vw;gpirT nra;ag;gl;l kPs;kjpg;gPl;L
,og;G vjph;g;gjpT – nghwpAk; ve;jpuKk; (200)
kPs;kjpg;gPl;L ,og;G – Nkhl;lhh; thfdk; 100 8,403
Mz;bw;fhd epfu ,yhgk;
2,381
(5)
gpw Kw;wlf;f tUkhdk;:
$l;L: kPs;kjpg;gPl;L kpif - fl;llk; 360
kPs;kjpg;gPl;L kpif - nghwpAk; ve;jpuKk; 300 660
fop: kPs;kjpg;gpy; tPo;r;rp - Nkhl;lhh; thfdk;
(300)
nkhj;j Kw;wlf;f tUkhdk; 2.741
(c) 2013 khh;r; 31e; jpfjp epjpepiyf; $w;W
&gh. ‘000 &gh. ‘000
eilKiway;yhr; nrhj;Jf;fs;
Mjdk;> nghwp kw;Wk; cgfuzk; (kPs;kjpg;gPL) 9,072
thlif Kw;gzk; 120
eilKiwr; nrhj;Jf;fs;
njhf;Ffs;:
%yg;nghUl;fs; 600
Gj;JUthFk; Ntiy 310
KbTw;w nghUl;fs; 240
1,150
tpahghuf; fld;gl;Nlhh; 7,000
fop : IAwTf;fld; Vw;ghL (140)
fhRf; ifapUg;G 146
tq;fpapw; gzk; 148
thlif Kw;gzk; 240
Kw;nfhLg;gdTfs; 18 8,562
17,754
cupikahz;ik
2012 Vg;uy; 1e; jpfjp %yjdk; 4,200
$l;L: epfu ,yhgk; 2,381
kPs;kjpg;G xJf;fk; (1,400+360) 1,760 8,341
eilKiway;yhg; gupg;Gf;fs;
ePz;lfhy tq;fpf; fld; (12%) 2,500
eilKiwg; gupg;Gf;fs;
tpahghuf; fld;nfhLj;Njhh; 6,400
ng.Nr.tup (VAT) fl;Lg;ghl;Lf; fzf;F 440
ml;LW nryTfs; 28
nrYj;jNtz;ba fld; tl;b 25
nrYj;jNtz;ba thlif 20 6,913
17,754
(6)
cupikahz;ik khw;wq;fs; gw;wpa $w;W (&gh. ‘000)
%yjd
k; kPs;kjpg;G xJf;fk; ,yhg> el;lk; nkhj;j
k;
2012 khh;r; 31 ,y; kPjp 4,200 1,400 -
5,600
Mz;bw;fhd ,yhgk; - - 2,381 2,381
kPs;kjpg;gPl;L ,yhgk; - 660 - 660
kPs;kjpg;gPl;L el;lk; - (300) - (300)
2013 khh;r; 31 ,y; kPjp 4,200 1,760 2,381 8,341
Mjdk;> nghwp kw;Wk; cgfuzf; $w;W (&gh. ‘000)
fhzp fl;llk; nghwp> ve;jpuk;
Nkhl;lhh; thfdk; nkhj;jk;
2011 khh;r; 31 ,y; kPjp 1,500 3,000 2,400 2,100 9,000
kPs;kjpg;gPl;L ,yhgk; 500 600 - 300 1,400 kPs;kjpg;gPl;L el;lk; - - (200) - (200)
2011 Vg;uy; 1 ,y; kPjp 2,000 3,600 2,200 2,400 10,200
2012 Vg;uy; 1 ,y; kPjp 2,000 3,600 2,200 2,400 10,200
Nrh;g;gdTfs; - - 400 - 400
tpw;gidfs; - - (260) - (260)
jpus; Nja;khdj;jpypUe;J khw;wy;
-
(360)
(408)
(960)
(1,728)
2013 khh;r; 31 ,y; Kd;nfhzuw; njhif
2,000 3,240 1,932 1,440 8,612
kPs;kjpg;gPl;L ,yhgk; - 360 500 - 860
kPs;kjpg;gPl;L el;lk; - - - 400 400
2013 Vg;uy; 1 ,y; kPjp 2,000 3,600 2,432 1,040 9,072
jpus; Nja;khdk; (&gh. ‘000)
2012 Vg;uy; 1 ,y; kPjp - 180 220 480 880
Mz;bw;fhd mwtPL - 180 227 480 887
tpw;gidfs; - - (39) - (39)
2013 khh;r; 31 ,y; kPjp - 360 408 960 1,728 nrhj;Jf; fzf;fpw;F khw;wy; - (360) (408) (960) (1,728)
2013 khh;r; 31 ,y; kPjp - - - - -
(7)
tpil ,y. 02
(a) %yjdf; fzf;Ffs; (&gh.’000)
grpy; tpky; fky; 2012 Vg;uy; 1 ,y; kPjp 425 400 125
%yjdk; (ed;kjpg;G) (50) 0 50
fhR 125 100
fld; (175)
2013 khh;r; 31 ,y; kPjp 500 500 0
(b) eilKiwf; fzf;Ffs; (&gh.’000)
grpy; tpky; fky;
2012 Vg;uy; 1 ,y; kPjp 35 (40) 25
rk;gsk; 120
vLg;gdTfs; (30) (90)
%yjd tl;b 50 50
,yhgk; 130 65
fld; (25)
2013 khh;r; 31 ,y; kPjp 185 105 0
(c) tUkhdf; $w;W (&gh.’000)
tUkhdk; 2,000
tpw;gidf; fpuak; (1,200 - 30) (1,170)
nkhj;j ,yhgk; 830
Vida epUthfr; nryTfs; (165 – 15 + 30) (180)
Nja;khdk; (120)
tpw;gid> tpdpNahf nryT (80 + 10 - 15) (75)
njhf;Fg; gjptopg;G (15) epjpf; fpuak; (100 x 20% + 100 x 5%) (25)
Mz;Lf;fhd ,yhgk; 415
,yhgg; gfph;T
%yjd tl;b – grpy; 50
%yjd tl;b – tpky; 50 100
rk;gsk; - tpky; 120
,yhgg; gq;F – grpy; 130
,yhgg; gq;F – tpky; 65 195
(8)
(d) epjpepiyf; $w;W (&gh.’000)
eilKiway;yhr; nrhj;Jf;fs;
Mjdk;> nghwp kw;Wk; cgfuzk; (1,100 – 250) 850
eilKiwr; nrhj;Jf;fs;
njhf;F (145 – 15) 130
tpahghu tUkjpfs; 225
Kw;nfhLg;gdTfs; 15
fhR 375 745
1,595
cupikahz;ik:
%yjdf; fzf;F – grpy; 500
%yjdf; fzf;F – tpky; 500 1,000
eilKiwf; fzf;F – grpy; 185
eilKiwf; fzf;F – tpky; 105 290
ePz;lfhyg; gupg;Gf;fs;:
fld;- grpy; 100
fld;- fky; 100 200
eilKiwg; gupg;Gf;fs;:
tpahghur; nrd;kjpfs; 65
ml;LW epYthfr; nryT 30
ml;LW tl;b (5 + 5) 10 105
1,595
(9)
tpil ,y. 03
(a) 2013 khh;r; 31e; jpfjp Kbtile;j Mz;Lf;fhd tUkhdf; $w;W
&gh.
&gh
.
tpw;gid (1800 + 25 + 10 + 35 + 50 + 130 - 500) 1,550,000
tpw;gidf; fpuak; (450 + 95 + 35 – 45 - 15) (520,000)
nkhj;j ,yhgk; 1,030,000
cgfuz Nja;khdk; (400 x 10%) + (200 x 10% x 1/2) 50,000
Nkhl;lhh; thfd Nja;khdk; (700 x 20%) 140,000
nrYj;jg;gl;l nryTfs; 300,000
nrYj;jNtz;ba nryTfs; 75,000
md;gspg;G 10,000
tq;fpf; fl;lzk; 2,500
rpW nryTfs; (50 – 2.5) 47,500 (625,000)
Mz;bw;fhd ,yhgk; 405,000
(b) 2013 khh;r; 31e; jpfjpapy; epjpepiyf; $w;W
&gh. &gh.
eilKiway;yhr; nrhj;Jf;fs;
cgfuzk; 550,000
Nkhl;lhh; thfdk; 560,000 1,110,000
eilKiwr; nrhj;Jf;fs;:
njhf;F 60,000
fld;gl;Nlhh; 130,000
fhR 450,000 640,000
1,750,000
cupikahz;ik :
%yjdk; 1,200,000
,yhgk; 405,000
vLg;gdTfs; (25,000) 1,580,000
eilKiwg; gupg;Gf;fs;:
fld;nfhLj;Njhh; 95,000
ml;LWf;fs; 75,000 170,000
1,750,000
(c) (i) thq;FdUf;F nghUspd; cupikapd; fzprkhd ,lh; kw;Wk; gad;fis khw;wy;.
(ii) tpw;fg;gLk; nghUspd; cupik njhlh;ghf Kfhikrhh;e;j <Lghl;bid my;yJ nghUs; kPjhd fl;Lg;ghl;bid tpw;gidahsh; jf;f itf;ff; $lhJ.
(iii) tUkhdj; njhif ek;gfukhf mstplf;$bajhf ,Uf;fNtz;Lk;.
(iv) CLnray; njhlh;Ggl;l nghUspaw; gad;fs; cupkj;jpw;Fg; gha;jy; rhj;jpakhf ,Uj;jy; Ntz;Lk;.
(v) CLnraw; fpuak; ek;gfukhf mstplf;$bajhf ,Uf;fNtz;Lk;.
(10)
tpil ,y. 04
(a) (i) tPd]; tpisahl;Lf; fofj;jpd; 2013 brk;gh; 31e; jpfjp KbTw;w Mz;Lf;fhd tUkhd> nrytpdf; fzf;F.
&gh. &gh.
rk;gsk; - fofk;, tpisahl;L muq;fk; 120,000 mq;fj;jth; re;jh 96,000
kpd;fl;lzk; 48,000 gpuNtrf; fl;lzk; 14,000
Nja;khdk; - fof mYtyf cgfuzk; 46,000 MAs; mq;fj;Jt fl;lzk; 41,600
Nja;khdk; - cs;sf tpisahl;luq;fk; 60,000
cs;sf tpisahl;luq;F tUkhdk; 680,000
fof fl;ll thlif
240,000
Rw;Wg;Nghl;b mDkjpr;rPl;L tUkhdk; 510,000
Rw;Wg;Nghl;b gupRr; nryT 50,000 rpw;Wz;br;rhiy ,yhgk; 255,000
fhfpjhjpfs; nryT 22,000
mwtplKbahf; fld; 4,000
nryTf;F Nkyhd tUkhdk; 1,006,600
1,596,600 1,596,600
rpw;Wz;br; rhiyapd; 2013 brk;gh; 31e; jpfjp KbTw;w Mz;bw;fhd tUkhdf;$w;W
&gh. &gh.
tpw;gid 1,254,000
fop: tpw;gidf; fpuak;
Muk;gj; njhf;F 159,000
nfhs;tdTfs; 844,000
fop: ,Wjpj; njhf;F (167,000)
tpw;gidf; fpuak; (836,000)
nkhj;j ,yhgk; 418,000
rk;gsk; 95,000
kpd;fl;lzk; 32,000
Nja;khdk; - jsghlk; 36,000 (163,000)
epfu ,yhgk; 255,000
(11)
(ii) 2013 brk;gh; 31e; jpfjpapy; epjpepiyf;$w;W
&gh. &gh.
jpuz;l epjpak; 2,119,600 fhzp 1,000,000
$l;L: kpif 1,006,600 fl;llk; 2,340,000
3,126,200 mYtyf cgfuzk; (fofk;) 135,000
MAs; mq;fj;Jt epjpak; 730,400 jsghlk; - rpw;Wz;br;rhiy 116,000
3,856,600 3,591,000
rpw;Wz;br;rhiyr; nrd;kjp 280,000 njhf;Ffs; 167,000 Kd;djhf ngw;w mq;fj;jth; fl;lzk; 5,200 fld;gl;Nlhh; 390,000
ml;LW nryTfs; 17,000 mq;fj;jth; re;jh tUkjp 12,800
nrd;kjpahd thlif 20,000 fhR 18,000
4,178,800 4,178,800
nra;Kiwfs;
2013 [dtup 1e; jpfjp epjpepiyf; $w;W
&gh. &gh.
jpuz;l epjpak; 2,119,600 fl;llk; -
MAs; mq;fj;Jt epjpak; 740,000 mYtyf cgfuzk; (fofk;) 181,000
2,859,600 jsghlk; - rpw;Wz;br; rhiy 152,000
epiyahd itg;G 2,000,000
rpw;Wz;br;rhiyr; nrd;kjp 300,000 njhf;Ffs; 159,000
Kd;djhf ngwg;gl;l mq;fj;jth; fl;lzk; 12,000 fld;gl;Nlhh; 480,000
ml;LW nryTfs; 16,000 mq;fj;jth; re;jh tUkjp 16,000
fhR 199,600
3,187,600 3,187,600
rpw;Wz;br;rhiy nrd;kjpfs;
&gh. &gh.
nfhs;sy;> nfhLj;jw; fzf;F 864,000 Muk;g kPjp 300,000
,Wjp kPjp 280,000
tUkhdf;$w;W – rpw;Wz;br; rhiy 844,000
1,144,000 1,144,000
(12)
rpw;Wz;br;rhiy tUkjpfs;
&gh. &gh.
Muk;g kPjp 480,000 nfhs;sy;> nfhLj;jw; fzf;F 1,344,000
tUkhdf;$w;W – rpw;. rhiy 1,254,000 ,Wjp kPjp 390,000
1,734,000 1,734,000
mq;fj;jth; re;jh
&gh. &gh.
Muk;g kPjp 16,000 Muk;g kPjp 12,000
tUkhd> nrytpd fzf;F 96,000 nfhs;sy;> nfhLj;jy; fzf;F 88,400
mwtplKbahf; fld; 4,000
,Wjp kPjp 5,200 ,Wjp kPjp 12,800
117,200 117,200
MAs; mq;fj;Jt epjpak;
&gh. &gh.
tUkhd> nrytpd fzf;F 41,600 Muk;g kPjp 740,000
,Wjp kPjp 730,400 nfhs;sy;> nfhLj;jw; fzf;F 32,000
772,000 772,000
nfhs;sy;> nfhLj;jw; fzf;F
&gh. &gh.
Muk;g kPjp 199,600 rk;gsk; - fofk; & tp. Muq;F 120,000
epiyahd itg;G (Kjph;T: 2013 [dtup 1e; jpfjp) 2,000,000 rk;gsk; - rpw;. rhiy 95,000
gpuNtrf; fl;lzk; 14,000 2013 [{iy 1e; jpfjp cs;sf tpisahl;luq;f nfhs;tdT: MAs; mq;fj;Jtf; fl;lzk; 32,000
Mq;fj;jth; re;jh: - fhzp
1,000,00
0
- 2012 Mz;bw;F 12,000 - fl;llk;
2,400,00
0
- 2013 Mz;bw;F 71,200 kpd;rhuk; 79,000
- 2014 Mz;bw;F 5,200 rpw;. rhiyf; nfhs;tdTfs; 864,000
cs;sf tp. muq;F tUkhdk; 680,000 Rw;Wg;Nghl;b gupRr; nryT 50,000
Rw;Wg;Nghl;b mDkjpr; rPl;L tpw;gid 510,000
fof fl;ll thlif ([dtup
Kjy; etk;gh; tiu) 220,000
rpw;. rhiyg; ngWtdTfs; 1,344,000 jhfpjhjpfs; nryT 22,000
(13)
,Wjp kPjp 18,000
4,868,000
4,868,00
0
mq;fj;jth; vz;zpf;if: Mz;bd; Muk;gj;jpy; 237
mDkjp 14,000/2,000 7
fop: MAs; mq;fj;jth; (4)
Mz;bd;NghJ mDkjp ngw;Nwhh; 3
nkhj;jk; 240
nkhj;j mq;fj;jth; fl;lz tUkhdk;: 240 x 400 = &gh. 96,000
(b) FOf;fspd; mD$yq;fs; (i) epGzj;Jt mgpg;gpuhaj;ij ngwf;$bajhf ,Uj;jy;. (ii) rpyhfpj;j gFg;gha;tpd;%yk; jPh;T nrwg;gLjy;.
(iii) NtWgl;l fUj;Jf;fis Nrfupf;f KbAk;. (iv) ey;y $l;bizT MSifAld; (corporate governance) xj;jpirjy;.
(v) epWtdj;ij Kfhik nra;tJ ,yFthdJ.
(vi) epWtf tpisTj;jpwd; kw;Wk; tpidj;jpwdpy; mjpfupg;G.
(14)
nghWg;G kWj;jy; mwptpj;jy; - Notice of Disclaimer
,e;j tpilfs; Kw;WKOjhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jhy; (CA Sri Lanka)
jug;gl;Ls;sJld;> ,tw;iw khjpup tpilfs; vd;w mbg;gilapNyNa ePh; Vw;Wf; nfhs;fpd;wPh;.
,it khjpup tpilfshf fUjg;gl Ntz;LNk jtpu rupahd / vjph;ghh;j;j tpilfshf my;y. ,e;j tpilfs; ,uz;L mbg;gil Nehf;fq;fis nfhz;Ls;sd. mitahtd:
1. guPl;ir tpdh xd;wpw;F khjpup tpilf;fhd tpgukhd cjhuzj;ij jUjy;@ mj;Jld;
2. ghlj;jpy; khztupd; Muha;r;rp Nkw;nfhs;s mth;fSf;F cjTtJld;> ghlk; gw;wpa mth;fspd; mwpT kw;Wk; tpsf;fj;ij mjpfupf;f cjTtjhFk;.
,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; ,e;j khjpup tpilfs; njhlh;gpy; ve;jnthU cj;juthjj;ijAk; jutpy;iy Mjypdhy;> ,J njhlh;ghf ve;jnthU JaiuAk; ,e;j ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf ePh; nfhz;LtUjy; mh;j;jkw;wJ. vdpDk;> ePh; ,J njhlh;ghf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf eltbf;if> Nfhupf;if> tof;F> mr;RWj;jy; my;yJ Nfs;tp vjidAk; vOg;gp mjpy; ePh; ntw;wpngwhj ,lj;J ,jdhy; epWtfj;jpw;F Vw;gLk; rl;lr; nryTfs; kw;Wk; vjph; eltbf;if njhlh;Ggl;l rfy nryTfisAk; ePh; gl;lf; fzf;fwpQh; epWtfj;jpw;F ePh; nrYj;j Ntz;Lk;. ,Nj tplaj;jpw;fhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; mjd; ,e;j cupikiaNah my;yJ ,jpy; tpgupf;fg;gl;Ls;s my;yJ ,yq;ifr; rl;lq;fspd; fPohd mjd; cupikfisNah cWjpg;gLj;Jtjw;fhf rl;l eltbf;ifis Nkw;nfhs;s fl;lhag;gLj;jg;gbd;> mjw;Fupa rl;lf; fl;lzk; kw;Wk; nryTfis ePh; ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F nrYj;j Ntz;Lk;.
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