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

1

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

(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

ftp://ftp.muq;f/

(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;.

© 2013 ,yq;if gl;laf; fzf;fwpQh; epWtfj;jpdhy; (CA =yq;fh). KOg; gjpg;GupikAilaJ. ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpd; vOj;J%y Kd; mDkjpapd;wp ,e;j Mtzj;jpd; gFjpapid kWgpuRuk; nra;tNjh my;yJ ve;j tbtj;jpYk; ,yj;jpudpa> ve;jpu> Gifg;glg; gpujpaply; gjpTnra;jy; kw;Wk; Vida Clfq;fspD}lhf mDg;GjNyh $lhJ.