Page 114 - annual_report_2024

112 CA Sri Lanka Integrated Annual Report 2024

Statement of Changes in Funds and Reserves

Accumulated Government OCI Designated
Fund Grant Reserve Reserves Total
Rs.’000 Rs.’000 Rs.’000 Rs.’000 Rs.’000

Balance as at 1 January 2023 2,019,786 699,000 12,607 36,343 2,767,736

Income over expenditure for the 279,866 - - 279,866
year after tax

Actuarial loss on defined benefit - - (8,580) - (8,580)
obligation

Designated funds reclassified as 21,424 21,424
reserves

Balance as at 31 December 2023 2,299,652 699,000 4,027 57,767 3,060,446

Balance as at 1 January 2024 2,299,652 699,000 4,027 57,767 3,060,446

Income over expenditure for the 532,193 - - - 532,193
year after tax

Actuarial loss on defined benefit - - (2,447) - (2,447)
obligation
Paid during the year (899) (899)

Balance as at 31 December 2024 2,831,845 699,000 1,580 56,868 3,589,293

The accounting policies and notes on pages 114 to 139 form an integral part of these financial statements.