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CA Sri Lanka Integrated Annual Report 2024 135

20. MAINTENANCE OF PREMISES
For the year ended 31 December 2024 2023
Rs.’000 Rs.’000

Utilities 31,149 25,553
Maintenance of building 28,759 46,534
Maintenance of equipment 6,478 11,662
Total maintenance of premises 66,386 83,749

21. DEPRECIATION AND AMORTISATION

For the year ended 31 December 2024 2023
Rs.’000 Rs.’000
Depreciation for the year 66,890 61,301
Amortisation of intangible assets 9,234 9,130
Total depreciation and amortisation 76,124 70,431

22. OTHER OPERATING EXPENSES
Other operating expenses include IT and IT related expenses, communication expenses , printing and stationery, Auditors
remuneration (0.58Mn), legal & professional fees , general maintenance costs and bank charges.

23. OTHER OPERATING INCOME
For the year ended 31 December 2024 2023
Rs.’000 Rs.’000

Income from hire of halls 618 1,739
Profit on sale of publications 2,053 792
Profit on disposal of property, plant and equipment 103 -
(Loss) / Gain on foreign currency transactions (288) (8)
Miscellaneous income 1,342 2,846
Total other operating income 3,828 5,369

24. NET FINANCE INCOME
24.1 Finance income
For the year ended 31 December 2024 2023
Rs.’000 Rs.’000

Interest income from,
Government securities 380,960 334,213
Fixed deposits 45,034 52,084
Staff loans 3,549 735
Total finance income 429,542 387,032