Page 130 - annual_report_2024

128 CA Sri Lanka Integrated Annual Report 2024

Notes to the Financial Statements Contd.

7.1 Impairment of Financial Assets
Refer Note 31 in page 137 for Risk management disclosures and maturity analysis of the financial assets.

8. INVENTORIES
As at 31 December 2024 2023
Rs.’000 Rs.’000
Study packs and study materials 11,107 10,474
Publications 6,766 6,450
Stationery, consumables and others 10,287 17,778
Total 28,160 34,702

9. RECEIVABLES
As at 31 December 2024 2023
Rs.’000 Rs.’000
Receivables 288,027 207,412
Less: Provisions for impairments (54,191) (12,231)
Receivables net of Provision 233,836 195,181
Other Receivables 27,346 27,579
Deposits and prepayments 37,279 30,095
Prepaid staff cost 6,908 5,890
Advances 19,592 13,327
Total 324,961 272,072

10. CASH AND CASH EQUIVALENTS
As at 31 December 2024 2023
Rs.’000 Rs.’000
Favourable balances
Treasury bill repurchase agreements 155,235 49,017
Cash at bank 67,778 68,299
Cash in hand 294 273
Bank overdrafts in Cashbook (13,644) (10,545)
Total cash and cash equivalents for the purpose of statement of cash flows 209,663 107,044

Unfavorable cash book balance, arising from unpresented cheques, are reclassified as Bank overdrafts in Cashbook and presented
under favorable balances of cash and cash equivalent.

Repo investments which fall under government securities are backed by treasury bills and bonds which are provided as collateral.