khjpup tpilfs;

08204 – fzf;fpaw; gpuNahfq;fSk; tupaPLk;

fzf;fpaypYk; tpahghuj;jpYk; rhd;Wg;gj;jpug; guPl;ir II

khh;r; 2014

,yq;if gl;laf; fzf;fwpQh; epWtfk;

KOg; gjpg;GupikAilaJ

(2)

tpil ,y. 01

a) Xd;wpj;jy; kPjhd ed;kjpg;G (&gh. ‘000)

KjyPL – fpuaj;jpy; 20,200

fl;Lg;ghlw;Nwhh; ghj;jpaijr; rPh;kjpg;G:

500,000 gq;Ffs; * 20% * &gh.18.50 1,850

22,050

,dq;fhzw;jF epfu nrhj;Jf;fspd; rPh;kjpg;G 21,200

Xd;wpj;jy; kPjhd ed;kjpg;G 850

b) fl;Lg;ghlw;Nwhh; ghj;jpaijf; fzf;F (&gh.‘000)

2012 Vg;uy; 1 ,y; rPh;kjpg;G 1,850

kPs;kjpg;gPl;L xJf;fk; (600 @ 20%) 120

ed;kjpg;Gr; Nrj,og;G (200 @ 20%) (40)

nfhs;tdTf;Fg; gpe;jpa ,yhgg; gq;F:

(5,100 * 20%) 1,020

fop: nrYj;jpa gq;fpyhgk;

(500,000 gq;Ffs; * 20% * &gh1/=) (100)

2,850

c) nkfhkhh;l; PLC

2013 khh;r; 31 ,y; KbTw;w Mz;bw;fhd xd;wpj;j Kw;wlf;f tUkhdf; $w;W

&gh. ‘000 tUkhdk; 56,800 + 24,800 – 5,500 (Inter-co sales) 76,100 tpw;gidf; fpuak; 34,400 + 14,900 – 5,500 + 330 (URP) + 88 (URP) (44,218)

nkhj;j ,yhgk; 31,882 Vida tUkhdk; 1,240 +1,300 – 150 (Kfh. fl;lzk;) – 400 (gq;fpyhg) 1,990 tpdpNahff; fpuak; 3,800 + 1,800 (5,600) epUthfr; nryT 5,060 + 2,210 + 200 (Nr.,og;G) – 150 (Kfh. fl;lzk;)

+ 80 (Nja;khdk;)

(7,400)

epjpr; nryT 480 + 260 (740)

tupf;FKd; ,yhgk; 20,132

tUkhdtup nryT 4,860 + 1,830 (6,690)

Mz;L ,yhgk; 13,442

gfph;T:

nkfhkhh;l; Plc

gq;Fjhuh;

12,462

fl;Lg;ghlw;Nwhh; ghj;jpaij

[5,100 (kpdpkhh;l; ,yhgk;) – 200 (ed;kjpg;G Nr. ,og;G)]

* 20%

980

13,442

(3)

d) Nkfhkhh;l; PLC

2013 khh;r; 31e; jpfjpapy; xd;wpj;j epjpepiyf; $w;W

&gh. ‘000 &gh. ‘000 nrhj;Jf;fs; eilKiway;yh nrhj;Jfs; Mjdk;> nghwp kw;Wk; cgfuzk; 20,400 + 18,300 + 800 (Fwpg;G- i) – 80

(Nja;khdk;) 39,420

Xd;wpj;jy; ed;kjpg;G 850 – 200 (Nrj,og;G) 650

eilKiwr; nrhj;Jf;fs;:

njhf;Ffs; 5,040 + 4,280 + (440 GIT – 88 URP) – 330

(URP)

9,342

tpahghu kw;Wk; gpw tUkjpfs; 3,600 + 2,840 – 440 (fk;gdpfSf;F

,ilapyhd kPjpfs;) 6,000

fhRk; fhRr;rkhdKk; 1,960 + 1,980 3,940

59,352

cupikahz;ikAk; gupg;Gf;fSk; gq;F%yjdKk; xJf;fq;fSk; Fwpg;gpL %yjdk; 25,000 + 2,200 27,200 iff;nfhs; ,yhgk; Fwpg;G ii 22,322 Xd;wpj;j kPs;kjpg;gPl;L xJf;fk; 2,200 + (600 @ 80%) 2,680 fl;Lg;ghlw;Nwhh; ghj;jpaij 2,850

eilKiwg; gupg;Gf;fs; tpahghu kw;Wk; gpw nrd;kjpfs; 2,500 + 1,800 4,300

59,352

Fwpg;Gf;fs;:

i. RtPfupg;Gj; jpfjpapy; kpdpkhh;l; PLC apd; epfur; nrhj;Jf;fs;

gq;F %yjdk; 15,000

kPs;kjpg;gPl;L xJf;fk; 1,000

iff;nfhs; ,yhgk; 4,400

20,400

RtPfupj;j ,dq;fhzw;jF epfu nrhj;Jf;fspd; rPh;kjpg;G 21,200

vdNt> nghwp kw;Wk; ve;jpu ngWkjpapy; mjpfupg;G 800

(4)

ii. Xd;wpj;j iff;nfhs; ,yhgk;

nkfhkhh;l; PLC 19,300

Mz;Lf;fhd xd;wpj;j ,yhgk; – nkfhkhh;l; (9,440)

Mz;Lf;fhd xd;wpj;j ,yhgk; 12,462

22,322

my;yJ

nkfhkhh;l; PLC 19,300

kpdpkhhl; PLC [(5100-500)*80/100] 3,680

ed;kjpg;G Nrj,og;G [200*80/100] (160)

njhf;Ffspy; Njwhj ,yhgk; (URP) [88+330] (418)

kPs;kjpg;gPl;L mjpfupg;GkPJ Nja;khdk; (80)

22,322

(5)

tpil ,y. 02

a) khh;fh mg;guy; PLC (MAP)

2013 khh;r; 31e; jpfjp KbTw;w Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W

&gh. ‘000

tUkhdk; 88,800 – 390(xg;gilg; nghUl;fs;) 88,410 tpw;gidf; fpuak; 50,600 – 300(xg;gil) + 120 + 1,320(Nja;khdk;) + 840

(Mf;fTupik) [Fwpg;G b]

(52,580)

nkhj;j ,yhgk; 35,830 gpw tUkhdk; 1,200 + 475(thfd gupkhw;W)[Fwpg;G a] + 500(murnfhil)

[Fwpg;G e]

2,175

tpdpNahff; fpuak; 4,840 + 33(m.K.fld;) + 900(Nkh.thfd Nja;khdk;) +

600(tpsk;guk;) [Fwpg;G b] + 20(m.K. fld;) (6,393)

epUthf nryTfs; 4,660 + 430(Nja;khdk;) + 640(Nja;khdk;) (5,730) tupf;FKd; ,yhgk; 25,882 tUkhdtupr; nryT 8,800 – 220(kpif Vw;ghL) + 168(gpw;Nghl;l tup) [Fwpg;G c] (8,748)

Mz;Lf;fhd ,yhgk; 17,134

gpw Kw;wlf;f tUkhdk;: fhzp kPs;kjpg;gPL 500

Mz;Lf;fhd nkhj;j Kw;wlf;f tUkhdk;

17,634

b) khh;fh mg;guy; PLC (MAP) 2013 khh;r; 31e; jpfjpapy; epjpepiyf; $w;W

&gh. ‘000 nrhj;Jf;fs; eilKiway;yh nrhj;Jf;fs; Mjdk;> nghwp kw;Wk; cgfuzk; 28,620

mUtr;nrhj;J – Mf;fTupik 4,200 - 840 3,360

31,980

eilKiwr; nrhj;Jf;fs; njhf;Ffs; 8,060 + 300 8,360 tpahghu tUkjpfs; 4,280 – 390(xg;gil) – 20(m.K. fld;) –

203 (I. fld; Vw;ghL: 193 +10) [Fwpg;G f] 3,667

gpw tUkjpfs; 880 fhRk; fhRr;rkhdq;fSk; 2,565

nkhj;j nrhj;Jf;fs; 47,452

(6)

&gh. ‘000 cupikahz;ikAk; gupg;Gf;fSk; gq;F %yjdKk; xJf;fq;fSk; Fwpg;gpL %yjdk; 15,000 kPs;kjpg;gPl;L xJf;fk; 720

iff;nfhs; ,yhgk; 24,884

40,604

eilKiway;yh gupg;Gf;fs; gpw;Nghlg;gl;l tup [Fwpg;G c] 168

eilKiwg; gupg;Gf;fs; tpahghu nrd;kjpfs; 3,650

gpw nrd;kjpfs; 660 + 370(tUkhdtup) + 2,000 (gpw;Nghl;l tUkhdk;)

3,030

47,452

c) khh;fh mg;guy; PLC (MAP)

2013.03/31 ,y; KbTw;w Mz;bw;fhd cupikahz;ik khw;wq;fs; gw;wpa $w;W

gq;F %yjdk;

kPs;kjpg;gPl;L xJf;fk;

iff;nfhs; ,yhgk;

2012 Vg;uy; 1 ,y; kPjp 15,000 600 8,750 Mz;Lf;fhd Kw;wlf;f tUkhdk; - - 17,134 fhzp kPs;kjpg;gPL - 500 - nghwp> ve;jpu Nrj,og;G - (380) - nrYj;jpa ,ilf;fhy gq;fpyhgk; - - (1,000) 2013 Vg;uy; 31 ,y; kPjp 15,000 720 24,884

(7)

d) khh;fh mg;guy; PLC (MAP) Mjdk;> nghwp kw;Wk; cgfuz khw;wq;fisf; fhl;Lk; $w;W

fhzp> fl;llk;

nghwp> ve;jpuk;

jsghl> cgfuzk;

Nkhl;lhh; thfdk;

nkhj;jk;

fpuak;

2012/04/01 ,y; kPjp 23,600 6,600 3,200 4,800 38,200

Nrh;g;gdTfs; - 1,200 - 3,200 4,400

gFjpg; gupkhw;wk; - - - (4,800) (4,800)

Nrj,og;G - (4,220) - - (4,220)

kPs;kjpg;gPL/Nrj,og;G 500 (380) - - 120

2013/03/31 ,y; kPjp 24,100 3,200 3,200 3,200 33,700

jpus; Nja;khdk;

2012/04/01 ,y; kPjp 2,080 2,900 1,210 1,625 7,815 Mz;bw;fhd mwtPL 430 1,320

120

640 300

600

2,690

720 Nrj,og;G - (4,220) - - (4,220) gFjpg; gupkhw;wk; - - - (1,925) (1,925)

2013/03/31 ,y; kPjp 2,510 120 1,850 600 5,080 2013 khh;r; 31 ,y; gjptopg;G ngWkjp

21,590 3,080 1,350 2,600 28,620

Fwpg;Gf;fs;

(a) gFjpg; gupkhw;wj;jpd; kPjhd ,yhg> el;lk;

gFjpg;gupkhw;wpy; ngw;w thfd rPh;kjpg;G 3,200

$l;L: ngw;w njhif 150

3,350 gFjpg;gupkhw;wpy; toq;fps thfd Vl;Lg; ngWkjp: fpuak; 4,800

jpus; Nja;khdk; (1,925)

(2,875)

gFjpg; gupkhw;wpy; ,yhgk; 475

(b) Mf;fTupik

guPl;ir kPjpapd;gb kPjp 4,800

fop: tpsk;gur; nryT (tUkhdf;$w;Wf;F khw;wy;) (600)

4,200

fhyj;Nja;khdk; @ 20% (840)

kPjp 3,360

(8)

(c) gpw;Nghlg;gl;l tup

nghwp> ve;jpu Kd;nfhzuw; njhif [1,200 – 120] 1,080

tupj; jsk; (Tax base) [1,200 fop 50%] (600)

tuptpjpj; jw;fhypf NtWghL (temporary difference) 480

mjd;kPjhd tup @ 35% 168

(d) nghwp> ve;jpu Nrj,og;G

cupa nghwp> ve;jpuj;jpd; Kd;nfhzuw; njhif

[6,600 – (2900 + 1,320)] 2,380

kPsg;ngww;jF njhif (Recoverable amount) (2,000)

Nrj,og;G el;lk; (Impairment Loss) 380

(e) mur nfhil (Government grant)

guPl;ir kPjpapd;gb kPjp 2,500 ,yhg> el;lj;jpw;F khw;wg;gl;l njhif 5,000 * 6/60 (500)

gpw;Nghlg;gl;l tUkhdk; 2,000

(f) tpahghu tUkjpfs;

guPl;irkPjpapd;gb kPjp 4,280

fop – xg;gilg; nghUs; mDg;gy; 390

mwtplKbahf; fld; 20 (410)

3,870

fop – Fwpg;ghd Vw;ghL (10)

3,860

nghJ Vw;ghL - 5% (193)

3,667

(9)

tpdh ,y. 03

(i) (a) Vw;ghnlhd;W@

- fhyk; gw;wpa epl;rakw;w jd;ik; my;yJ - nrYj;jNtz;ba njhif gw;wpa epl;rakw;w jd;ik Mfpatw;Wld; njhlh;Ggl;lJ.

tpahghu nrd;kjpfisg; nghWj;jkl;by;> nfhLg;gdthdJ ngwg;gl;L tpiyg;gl;bayplg;gl;l nghUl;fs; my;yJ NritfSf;fhdJ my;yJ jPh;g;gdTf; fhyKk; njhifAk; toq;FdUld; Kiwahf ,zq;fg;gl;l nghUl;fs;> NritfSf;fhdJ.

ml;LWf;fs; vdg;gJ ,d;Dk; nrYj;jg;glhj> tpiyg;gl;bay; ,lg;glhj my;yJ toq;FdUld; Kiwahf ,zq;fg;glhj> ngw;Wf;nfhs;sg;gl;l nghUl;fs; Nritfspd; nfhLg;gdTf;fhd gupg;ghFk;.

(b) el;l<L Nfhup fk;gdp A tof;F jhf;fy; nra;Js;sJ. nghUspaw; gad;fs; A fk;gdpf;F gha;tjw;F rhj;jpak; cs;sJ. mJ tof;fpy; toq;fTs;s jPh;g;gpy; jq;fpAs;sjdhy; epl;rakw;wJ. vdNt ngWtjw;F vjph;ghh;f;Fk; Nfhupf;if xU cWKupikr; nrhj;jhFk; (Contingent asset). cWKupikr; nrhj;Jf;fs; Vw;gpirT nra;ag;gLtjpy;iy. Vnddpy; mg;gb nra;jhy; xUNghJk; Njwg;glkhl;lhj tUkhdj;ij Vw;gpirT nra;jjhf KbAk;.

vdpDk;> tUkhdk; Njwg;gLtJ fpl;lj;jl;l epl;rakhdnjdpy;> mg;NghJ me;j njhlh;Ggl;l nrhj;J xU cWKupikr; nrhj;J my;y@ mjd; Vw;gpirT nghUj;jkhdjhFk;.

(ii) eilKiwr; nrhj;Jf;fhd Njh;Tepge;jidfs;:

- toikahd njhopw;ghl;L Rw;wpd;NghJ NjWtjw;F> tpw;gid nra;tjw;F my;yJ Efh;tjw;F vjph;ghh;f;fg;gLk; nrhj;J@

- mbg;gilapy; tpahghuj;jpw;fhf itj;jpUf;Fk; nrhj;J@

- mwpf;ifaplw; jpfjpapypUe;J 12 khjj;jpDs; Njw vjph;ghh;f;fg;gLk; nrhj;J@ - fhR my;yJ fhRr;rkhd tbtpYs;s nrhj;J

,e;jf; fhh;fs; tpahghu Nehf;fj;jpw;fhf itj;jpUf;fg;gLtJld;> toikahd njhopw;ghl;Lr; Rw;wpy; NjWnkd vjph;ghh;f;fg;gLtjdhy;> eilKiwr; nrhj;jhff; nfhs;sg;gl Ntz;Lk;. (njhf;fpd; fPo;).

(iii) (a)

fpuaj;jpy; ,yhg mjpfupg;G tPjk; = nkhj;j ,yhgk; / tpw;gidf; fpuak; = 3,240 / (12,840 - 3,240)

= 33.75 %

njhopw;gLj;jg;gl;l %yjdk; kPjhd tUtha; (ROCE) =

tl;b> tupf;F Kd; ,yhgk; (PBIT) / njhopw;gLj;jpa %yjdk; = (1,980 + 220) / 12,560

= 17.5 %

(10)

ruhrup njhf;F tjpT fhyk; = (ruhrup njhf;F / tpw;gidf; fpuak;) * 365

= {[(4,420 + 5,060) /2] / 9,600} * 365

= 180 ehl;fs;

ruhrup tpahghu tUkjpr; Nrfupg;Gf; fhyk; = (ruhrup fld;gl;Nlhh; kPjp / tpw;gid) * 365

= {[(2,160 + 2,320) / 2] / 12,840} * 365

= 64 ehl;fs; ruhrup tpahghu nrd;kjp jPh;g;gdTf; fhyk; = (ruhrup fld;nfhLj;Njhh; kPjp / nfhs;tdTfs;) * 365

ruhrupf; fld;nfhLj;Njhh; kPjp = (1,780 + 1,920) / 2

= 1,850

nfhs;tdTfs; = tpw;gidf; fpuak; + ,Wjpj; njhf;F – Muk;gj; njhf;F

= 9,600 + 5,060 – 4,420

= 10,240

vdNt> ruhrup tpahghu nrd;kjp jPh;g;gdTf; fhyk; = (1,850 / 10,240) * 365

= 66 ehl;fs;

(b) - tpahghu cupknkhd;wpw;F ruhrupj; njhf;F tjpTf; fhyk; 180 ehl;fs; (mjhtJ 6 khjq;fs;) kpfTk; ePz;ljhFk;. njhf;Ffs; tof;fpoe;j> ghtidapy; ,y;yhj> ghtid Fiwe;j njhf;Ffis nfhz;Ls;sdth vd nrt;itghh;j;jy; Ntz;Lk;. ruhrup njhf;F tjpTf;fhyk; mjpf mstpy; Fiwf;fg;gl Ntz;Lk;..

- ruhrup tpahghu tUkjpr; Nrfupg;Gf; fhyk; 64 ehl;fs; (> 2 khjq;fs;) mjpfkhdJ. ,jid xU khjj;jpw;F Fiwthf nfhz;Ltu Kfhik eltbf;if vLj;jy; Ntz;Lk;..

- ruhrup tpahghu nrd;kjp jPh;g;gdTf; fhyk; 66 ehl;fs; ruhrup tUkjpr; Nrfupg;Gf; fhyj;Jld; xg;gpLifapy; epahakhdjhFk;.

njhopw;gL %yjdr; Row;rpf;fhyk; = ruhrup njhf;F tjpT fhyk; + ruhrup tpahghu tUkjpr; Nrfupg;Gf; fhyk; - ruhrup tpahghu nrd;kjp jPh;g;gdTf; fhyk;

= 180 ehl;fs; + 64 ehl;fs; – 66 ehl;fs; = 178 ehl;fs;

,J> njhf;fpid fhrhf khw;Wtjw;F ruhrupahf 178 ehl;fs; (mjhtJ> 6

khjq;fs;) Njitg;gLtjid Fwpf;fpd;wJ. ,J xU jpUg;jpahd kl;lk; my;y.

(11)

tpil ,y. 04

tupkjpg;ghz;L 2012/2013 f;fhf jpU rkpe;j Fyuj;d nrYj;jNtz;ba tUkhd tupf; fzpg;gPL

tpyf;fspg;G gupg;G njhopy; tUkhdk;

rk;gdk; – 150,000 x 12

1,800,000

thfdg; gb: 65,000 x 12 = 780,000

tpyf;fspg;G: khjj;jpw;F 50,000 = 600,000

600,000

180,000

ngw;w cgfhuf; nfhLg;gdT – fhR mbg;gilapy; 170,000

njhiyNgrpf; fl;lz kPs;nrYj;Jif - 72,000 x 50% 36,000

itj;jpar; nryT kPs;nrYj;Jif 306,000

tPl;L thlif kPs;nrYj;Jif - 20,000 x 12

*tPL toq;fg;glhikahy; rl;lepajp tiuaiw nghUj;jky;y*

240,000

tUlhe;j Rw;Wyhr; nryT kPs;nrYj;Jif 143,000

Nrk ,yhg epjpf;fhd njhopy;jUdh; gq;fspg;G – Fwpg;G

2,875,000

fop: njhopy; tUkhd tup tpyf;Fg; gb (Tax Free Allowance) (100,000)

2,775,000

tl;b tUkhdk;

mT];jpNuypahtpy; itg;G kPjhd tl;b

tq;fpapD}lhf ,yq;iff;F mDg;gg;gl;bUg;gjhy; tpyf;fspg;G ngWfpd;wJ *

277,760

tjpahNjhh; ntspehl;L ehza (NRFC) itg;G kPjhd tl;b tup tpyf;fspg;G ngWk;.

83,200

tq;fp gpbj;J itj;jy; tup (WHT) fopf;fhj fhuzj;jhy; Nrkpg;Gf; fzf;F tl;b rl;lepajp tUkhdj;jpd; gFjpahFk;.

34,000

Vida tUkhdk;

gpbj;J itj;jy; tup (WHT) fopf;fhj fhuzj;jhy; gq;fpyhgk; rl;lepajp tUkhdj;jpd; gFjpahFk;.

68,000

epuw;gLj;jg;gl;l fk;gdpg; gq;Ffspd; tpw;gid kPjhd ,yhgk; tuptpyf;fspg;G ngWk;.

14,000

(12)

thlif tUkhdk;

ngwg;gl;l nkhj;j thlif 720,000

fop: Nrhiy tup (60,000)

660,000

fop: jpUj;jg; gb (25%) 165,000

epfu thlif 495,000

epfu Mz;Lg;ngWkjp

Nrhiy tupf;fhd kjpg;gPL 200,000

fop: jpUj;jg; gb (25%) (50,000)

150,000

epfu thlif epfu Mz;Lg; ngWkjpapYk; mjpfkhdJ.

* jiug; gug;G 500 rju mbapYk; mjpfkhdjhy; tpyf;fspg;G

fpilf;fg;ngw khl;lhJ t*

495,000

tpahghu tUkhdk;

2,494,000

fzf;fpd;gb epfu tUkhdk 2,222,000

$l;L/( fop)

fzdp tpw;gid kPjhd ,yhgk; (35,000) Gjpa fzdp kPjhd fzf;fpaw; Nja;khdk; 50,000

Fzdp tpw;gidapypUe;J ,yhgk;/(el;lk;) tpw;gidg; ngWtdT 35,000

fop: tup mbg;gil Vl;Lg;ngWkjp

nfhs;tdTf; fpuak; 90,000

toq;fg;gl;l %yjdg; gb (90,000) -

tupj;NjitfSf;F ,yhgk; 35,000

Gjpa fzdpf;fhd %yjdg; gb-100,000 x 25%

*gioa fzdp tpw;gidf;F Kd; Gjpa fzdp

nfhs;tdT nra;jjhy; ,J gpujpaPL my;y.*

35,000

(25,000)

thlif - 240,000 ~ ¾ mDkjpf;fg;glkhl;lhJ 180,000 tpUe;Njhk;gw; nryTfs; 67,000

nrk;ikahf;fg;gl;l ,yhgk; 2,494,000 nkhj;j rl;l epajp tUkhdk; 5,866,000

fop: gpupT 32 ,d; fPo; fopg;gdT – fhnuhd;iw nfhs;tdT nra;tjw;F ngw;w fld; tl;b - mDkjpf;fg;gl khl;lhJ

-

tupkjpg;G tUkhdk; 5,866,000

fop: jifikf; nfhLg;gdTfs;

EPF gq;fspg;G – jifikf; nfhLg;gdT my;y -

ekf;fhf ehk; – mur (100% mDkjpf;fg;gLk;)

(100,000)

(13)

MAl;fhg;GWjpf; fl;lzk; &gh.86,000

* tupkjpg;G tUkhdj;jpd; 1/3 my;yJ &gh 75,000 ,uz;bYk; Fiwe;j njhiff;F kl;Lg;gLj;jg;gl;lJ.

(75,000)

%yjd kPs;nfhLg;gdT xU jifikf; nfhLg;gdT my;y

-

jdpegh; tuptpyf;Fg; gb (500,000)

tuptpjp tUkhdk; 5,191,000

KjyhtJ 500,000 @ 4%

mLj;j 500,000 @ 8%

tpahghu tUkhdk; 2,494,000 @ 10%

gq;fpyhg tUkhdk; 68,000 @ 10%

mLj;j 500,000 @ 12%

mLj;j 500,000 @ 16%

kpFjp 629,000 @ 20%

20,000

40,000

249,400 6,800 60,000

80,000

125,800

nrYj;jNtz;ba nkhj;j tUkhd tup 582,000

fop: tupf; fopTfs; Rakjpg;gPl;L nfhLg;gdTfs; PAYE

(350,000) (255,000)

nrYj;jNtz;ba / (kPsg;ngwNtz;ba) tup (23,000)

Fwpg;G: Nrk,yhg epjpf;fhd njhopy;jUdhpd; gq;fspg;G mJ kPsg;ngwg;gLk; tup kjpg;G Mz;by; njhopy;KbTg; gadhf tuptpjpg;Gf;F MshFk;.

(14)

tpil ,y. 05

tupkjpg;ghz;L 2012/13 f;fhd Wthd; brapdh;]pd; gpupf;fj;jF ,yhg (Divisible Profits)

fzpg;gPL

&gh. &gh. fzf;fpd;gb epfu tUkhdk; 14,809,000

$l;L / (fop ):

epiyahd itg;G tl;b – gpbj;Jitj;jy; tup fopj;jJ (130,000) ngwg;gl;l thlif (960,000)

gq;fhsh; rk;gsk;: Wthd; 1,600,000

rhe;j 1, 600,000

3,200,000

fzf;fpay; Nja;khdk; - fl;llq;fs; *fl;llk; kPjhd %yjdg;gb fpilahJ:- nfhs;tdT nra;jjhy;*

450,000

Gjpa mYtyf miw eph;khzk; 789,000

%yjdg;gb: 10% x Rs.789,000 (jiug;gug;G mjpfupf;fg;gl;ljhy;) (78,900) thliff;F tpl;l ,l Nrhiytup – mDkjpapy;iy 44,000 x 1/2 22,000

*fld;kPJ WthDf;F nrYj;jpa tl;b – mDkjpf;fg;gl;lJ* -

nrk;ikahf;fg;gl;l ,yhgk; / gpupf;fj;jF ,yhgk; 18,101,100

$l;L : Vida tUkhdk; thlif tUkhdk;: nkhj;j thlif 960,000

fop : Nrhiytup (22,000)

938,000

fop: jpUj;jg; gb (25%) (234,500) 703,500

nkhj;j gpupf;fj;jF ,yhgk; kw;Wk; Vida tUkhdk; 18,804,600

fop : gq;Flik tuptpyf;Fg; gb (600,000)

tuptpjp tUkhdk; 18,204,600

gq;Flik tup - 8% x &gh 18,204,600 1,456,368

gpupf;fj;jF ,yhgk; kw;Wk; Vida tUkhdg; gfph;T

nkhj;jk; Wthd; rhe;j ,yhgg; gq;F 14,901,100 7,450,550 7,450,550 gq;fhsh; rk;gsk; 3,200,000 1,600,000 1,600,000 gpupf;fj;jF ,yhgk; 18,101,100 thlif tUkhdk; 703,500 351,750 351,750

(15)

tpil ,y. 06

tupkjpg;ghz;L 2012/13 f;F jpU. FzNrfu nrYj;jNtz;ba / kPsg;ngwNtz;ba tupf; fzpg;gPL:

&gh. &gh.

tupkjpg;G tUkhdk;

fop : tuptpyf;Fg; gb

tuptpjp tUkhdk;

nrYj;jNtz;ba tUkhd tup @ 4%

fop: nrYj;jg;gl;l jtizf; nfhLg;gdT

$l;L : Kd;djhf tup nrYj;jpaikf;fhd fopT

10% x &gh 24,000 my;yJ 10% x &gh 20,000

**,U njhiffspYk; Fiwe;jJ **

kPsg;ngwNtz;ba tup

2,400

2,000

1,000,000

(500,000)

500,000

20,000

(24,000)

(2,000)

6,000

(16)

tpil ,y. 07

nfhNyw;]; wg;gh; ,d;l];uP]; (jdp) fk;gdp

2013 khh;r; khjj;jpw;fhd ngWkjp Nrh; tup (VAT)

&gh. &gh.

ntspaPl;L VAT

nghUl;fspd; toq;fy;

Vw;Wkjpfs; – G+[;a tpfpjk; 20,000,000 0% 0 cs;Sh; toq;fy;fs; 10,000,000 12% 1,200,000

30,000,000 1,200,000

fop: cs;sPl;L tup

,wf;Fkjpfs; kPjhd VAT 1,200,000 cs;ehl;L nfhs;tdT kPjhd VAT

300,000

1,500,000

Vw;Wkjpfs; kPJ 100% Nfhug;gl KbAk;

20,000,000 x 1,500,000

30,000,000

1,000,000

Input VAT on standard

supplies allowed up to 100%

of the output tax

500,000

Total input VAT claimable 1,500,000 (1,500,000)

VAT refund due 300,000

(17)

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.

08204 – Accounting Appplications and Taxation: Certificate in Accounting and Business II Examination March 2014