AL/2024/33/S- I -1-

niakdysr m<d;a wOHdmk fomd¾;fïka;=j niakdysr m<d;a wOHdmk fomd¾;fïka;=j niakdysr m<d;a wOHdmk fomd¾;fïka;=j
niakdysr niakdysr m<d;a wOHdmk fomd¾;fïka;=j 33
Department of Education Western Province Department of Education Western Province Department of Education WesterSProvince
I
Depart
Department of Education - Western Province
niakdysr m<d;a wOHdmk fomd¾;fïka;=j niakdysr m<d;a wOHdmk fomd¾;fïka;=j niakdysr m<d;a wOHdmk fomd¾;fïka;=j

w'fmd'i ^Wiia fm<& Wmldrl mÍCIKh - 2024

Support Test Paper for G.C.E (A/L) - 2024
fYa%Ks úIhh .sKqïlrKh m;%h meh
Grade 13 Subject Paper I Hours
meh folhs
h
jevigyka iïmdokh l< fkdyels .Kl hka;% Ndú;hg wjir fokq ,efí

 ish`:u m%Yakj,g ms<s;=re úNd. wxlh …………………………

imhkak'
 wxl 1 isg 30 f;la jQ m%Yakj,g
ksjeros ms<s;=re f;dard tys wxlh mÍCIlf.a m%fhdackh i|yd muKs
m%Yakhg bosrsfhka we;s ;s;a br ixfla;
w;aik
wxlh
1 m;%h i|yd
u; ,shkak'
 wxl 31 isg 50 f;la jQ m%Yakj,g 1 jk mÍCIlf.a m%Yak wxlh ,l=Kq
flá ms<s;=re wod< ;s;a br u;
,shkak'
2 jk mÍCIlf.a 1 - 30
 iEu m%Yakhlg u iudk ,l=Kq
ysñ fõ'
w;s m%Odk mÍCIlf.a 31 - 50
 úNd. wxlh by<ska we;s
fldgqfõ meyeÈ<sj igyka
lrkak' .Ks; mÍCIlf.a
 jevigyka iïmdokh l< tl;=j
fkdyels .Kl hka;% Ndú;hg m%Odk mÍCIlf.a
wjir fokq ,efí'

1' zzjd¾;dlrK tallhl ±kg isák iy wfmaCIs; wdfhdaclhkag" Kh imhkakkag iy wfkl=;a Khysñhkag tu
tallhg wod<j iïm;a iemhSu i|yd ;SrK .ekSug wjYH f;dr;=re iemhSuZZ
^1& fmdÿ mrud¾: uQ,H m%ldYkj, wruqKhs'
^2& l<ukdlrK .sKqïlrKfha uQ,sl wruqKhs'
^3& fmdÿ mrud¾: uQ,H jd¾;dlrKfha wruqKhs'
^4& fmdÿ mrud¾: uQ,H m%ldYk ixrplj, wruqKhs'
^5& uQ,H .sKqïlrKfha uQ,sl wruqKhs' ^.........&

2' uQ,H jd¾;dlrKfha ixl,amkd;aul rduqjg wkqj uQ,H m%ldlYk uQ,sldx. uekSfï § fhdod.; yels ñkqïlrK
mokula fkdjkafka ñka ljrla o@
^1& idOdrK w.h ^2& m%j¾:k msßjeh ^3& m%fhdacH w.h
^4& mqfrdal:k w.h ^5& bIaG lsÍfï w.h ^.........&

3' my; i|yka tla tla m%ldYkhg jvd;a wod< jk .sKqïlrK ixl,amh wkqms<sfj,ska ±lafjk ms<s;=r f;darkak'
A - foam< msßh; yd WmlrK tys M,odhS Ôjld,h mqrd l%udkql+,j ,shd yeÍu'
B - f;d. ;lafiarej i|yd Ndú; lrk ,o msßjeh iQ;%h .sKqïlrK igyka ;=< ksrEmKh lsÍu'
C - j.lSï iy;sl i|yd jd¾Isl úhou ,dN fyda w,dN m%ldYkh ;=< y÷kd .ekSu'
^1& .e,mqï ixl,amh" wkdjrK ixl,amh" wdrCIK ixl,amh'
^2& wLKav meje;au ixl,amh" wkdjrK ixl,amh" .e,mqï ixl,amh'
^3& .e,mqï ixl,amh" ix.;;d ixl,amh" wdrCIK ixl,amh'
^4& wLKav meje;au ixl,amh" ix.;;d ixl,amh" wdrCIK ixl,amh'
^5& .e,mqï ixl,amh" wkdjrK ixl,amh" .e,mqï ixl,amh' ^.........&

hiis tkagm%hsiia wdh;kh tl;= l< w.h u; nÿ wh lsÍu i|yd ,shdmÈxÑ jHdmdrhls' jHdmdrfha 2024 ud¾;=
ui isÿ jQ .kqfokq lsysmhla my; fõ'
3$02 w;amsg úl=Kqï re'259 600 ^18] VAT iys;j& úl=Kq f;d.fha msßjeh re'180 000 ls'
3$08 mjksf.ka NdKav Khg .ekqï re'120 000 ls' ^18] VAT rys;j&
3$18 msßjeh re'20 000 la jQ ^VAT rys; w.h& mjksf.ka .;a NdKav f;d.hla wdmyq yrjd heùu'
3$26 mjks g f.úh hq;= uq`: Kh mshùug re'10 000 l uqo,a jÜgula wvq lr fplam;la ksl=;a lsÍu'

[fojk msgqj n,kak']

AL/2024/33/S- I -2-

4' by; tla tla .kqfokq hiis tkagm%hsiia wdh;kfha fmd;aj, igyka lsÍfï wjidk Y=oaO m%;sM,h .sKqïlrK
iólrKfha úp,Hhka weiqßka bÈßm;a l<úg ksjerÈ ms<s;=r jkafka"

re'z000
j;alï = j.lSï + ysñlï
^1& + 79.6 = + 39.6 + + 40
^2& + 69.6 = + 19.6 + + 50
^3& + 86.0 = + 36.0 + + 50
^4& + 89.6 = + 49.6 + + 40
^5& + 89.6 = + 39.6 + + 50 ^.........&

5' hiis tkagm%hsiia iu`. mjks isÿ l< .kqfokq mjksf.a jHdmdrfha jd¾;d lsÍug wod< uQ,dY% f,aLk
wkqms<sfj,ska ±lafjk ms<s;=r jkafka"
^1& .ekqï bkafjdhsish" yrm;" uqo,a f.ùï jjqprh'
^2&' ,ÿm;" .ekqï bkafjdhsish" yrm;" f.ùï jjqprh'
^3& ,ÿm;" úl=Kqï bkafjdhsish" nerm;" ,ÿm;'
^4& úl=Kqï bkafjdhsish" nerm;" ,ÿm;'
^5& úl=Kqï bkafjdhsish" yrm;" uqo,a f.ùï jjqprh' ^.........&

6' 3$26 Èk hiis tkagm%hsiia úiska mjks g f.jk ,o fplamf;ys jákdlu iy 3 $31 Èkg by; .kqfokq ksid
f.úh hq;= tl;= l< w.h u; nÿ jákdlu ±lafjk ksjerÈ ms<s;=r jkafka"
fplamf;ys jákdlu ^re'& f.úh hq;= VAT ^re'&
^1& 111 600 21 600
^2& 108 000 21 600
^3& 131 600 21 600
^4& 108 000 18 000
^5& 118 000 18 000 ^.........&


 È,añf.a jHdmdrh 2024'03'31 Èkg ms<sfh, lrk ,o flgqïm;a uQ,H m%ldYkj,ska my; f;dr;=re Wmqgd
f.k we;' re'z000
o< ,dNh 428
Y=oO
a ,dNh 286
 fYaI msßlaiqfï we;s jQ fjki uQ,H ;;a;aj m%ldYkh g we;=<;a lr ;snqKs'
 jHdmdrfha .sKqï ;eîu yd uQ,H m%ldYk ms<sfh, lsÍu wdOqksl .sKqï iyhl úiska isÿlr we;s w;r"
miqj l< mÍCIKhl § my; jerÈ wkdjrKh úh'
1' whs;slre úiska ;u WmkaÈk idoh i|yd jHdmdrfhka ,nd.;a re'38 000 uqo, iy re'24 000 l
NdKav ms<sn| lsisÿ igykla ;nd ke;'
2' ,o fmd,S wdodhï re'12 800 la fmd,S wdodhï .sKqug re'18 200 la f,i ner lr ;sîu'
3' 2024'03'31 Èkg fN!;sl f;d.h mokï lr f.k uQ,H m%ldY ms<sfh, lr we;s w;r" ud¾;= ui
.ekqïj,g wod< re'8 000 l ud¾.ia: f;d.h ie,ls,a,g f.k ke;'
4' 2024 ud¾;= ui WmÑ; úÿ,s .dia;=j re'16 400 la úÿ,s .dia;= .sKqug fojrla yr lr ;snqKs'
5' ud¾;= ui uqo,a f.ùï czk,fha jÜgï ;Srefõ tl;=j jQ re'6 300 fj<| f.úh hq;= oE md,k
.sKqug ner lr we;'

7' by; jerÈ ksjerÈ lsÍug fmr fYaI msßlaiqfï mej;s wvqj $ ys`.h jkafka"
^1& re'9 200 ^yr& ^2& re'4 700 ^ner& ^3& re'1 600 ^yr&
^4& re'4 700 ^yr& ^5& re'11 700 ^yr& ^.........&

8' by; jerÈ ksjerÈ lsÍfuka miq ksjerÈ o< ,dNh yd Y=oO
a ,dNh ms<sfj,ska ±lafjk ms<s;=r jkafka"

^1& 460 329

^2& 452 329
^3& 460 321
^4& 436 305
^5& 436 229 ^.........&

[ ;=kj
a k msgqj n,kak']
AL/2024/33/S- I -3-

9' fikqß ksIamdok iud.fï 2024'03'31 Èfkka wjika m<uq ld¾;=j i|yd my; f;dr;=re Tng imhd we;'
re'z000
wuqøjH .ekqï …………………………………………. 1 700
Rcq jegqma ……………………………………………... 1 400
ksIamdok fmdÿld¾h msßjeh ………………………….. 1 150
f;d. jeäùu - wuqøjH ……………………………... 200
- fkdksñ ……………………………. 50
- ksñ ………………………………… 420
uq`: ksIamdok msßjeh ………………………………… 4 500

2024'03'31 Èfkka wjika m<uq ld¾;=fõ Rcq fjk;a msßjeh fldmuK o@

^1& re'450 000 ^2& re'700 000 ^3& re'550 000
^4& re'500 000 ^5& re'650 000 ^.........&

10' 2024'03'31 Èkg fi;=ñf.a jHdmdrfha fj<| ,eìh hq;= oE md,k .sKqu yr fYaIh re'670 000 ls' tÈkg Wm
f,crfha fj<| ,eìh hq;= oE fYaI tl;=j óg fjkia jQ w;r" my; miqj lreKq wkdjrKh lrf.k we;'
- ÿka jÜgï re'24 000 md,k .sKqfuys igyka lr ;snqfKa re'42 000 la f,i h'
- wdmiq tjqï czk,h re'3 200 la wvqfjka tl;= lr ;snqKs'
- w.re jQ ;ekam;a l< re'8 200 l fplam; ms<sn|j Wm f,crfha igykla ;nd ke;'
- fj<| ,eìh hq;= oE u; wh l< fmd,S re'7 500 la fmdÿ f,crfha igyka lr ke;'
 jHdmdrh iEu .sKqï j¾Ihla wjidkfha § u fj<| ,eìh hq;= oE u; 5] l ydkslrK w,dN i|yd bvyeÍula
.,mkq ,nhs'
2024'03'31 Èkg uQ,H ;;a;aj m%ldYkfha ±laúh hq;= fj<| ,eìh hq;= oE j, OdrK w.h jkafka"
^1& re'692 300 ^2& re'665 475 ^3& re'657 685
^4& re'623 070 ^5& re'663 765 ^.........&

11' wl,xlf.a jHdmdrfha 2024'03'31 Èfkka wjika jir i|yd my; f;dr;=re Tng imhd we;'
re'z000
úl=Kqï …………………………………..……………. 354 ^VAT iys;j&
2023'04'01 f;d.h ……………………………………... 68
j¾Ih ;=< f;d. wvq ùu …………….……………….. 20
2023'04'01 f.úh hq;= VAT ……………………………... 102
2024'03'01 f.úh hq;= VAT ……………………………. 35
j¾Ih ;=< uqo,ska f.jQ VAT ………………………… 85

 jHdmdrh VAT i|yd ,shdmÈxÑ ù we;s w;r" VAT m%;sY;h 18] ls'
2024'03'31 Èfkka wjika j¾Ifha wl,xlf.a jHdmdrfha .ekqï jákdlu iy o< ,dNh ms<sfj,ska ±lafjk ms<s;=r
jkafka"

^1& 400 000 80 000

^2& 200 000 98 000
^3& 200 000 80 000
^4& 200 000 100 000
^5& 236 000 80 000
^.........&

12' md,s; iud.fï 2024'03'31 Èkg b;sß f;d. iïnkaOj my; f;dr;=re Tng imhd we;'

(1) A 250 18 20
B 300 25 22

(2) P 600 40 38
Q 450 30 28

[y;r jk msgqj n,kak']

AL/2024/33/S- I -4-

LKAS - 02 ^f;d.& m%ñ;hg wkqj ldKav l%uhg wjika f;d.h f,i uQ,H ;;a;aj m%ldYkfha ±laúh hq;= jákdlu
iy whs;ï l%uhg f;d. .Kkh lrkafka kï lmdy< hq;= f;d. jákdlu ms<sfj,ska ±lafjk ms<s;=r jkafka"

^1& 47 000 3 000

^2& 47 000 2 500
^3& 46 500 3 000
^4& 49 500 2 500
^5& 46 500 2 500 ^.........&

13' tlai;a lS%vd iudcfha 2023'04'01 Èkg iuqÉÑ; wruqo, re'3 500 000 la úh' tÈkg mej;s uq`: j.lSï re'1 250 000
ls'
2024'03'31 Èfkka wjika j¾Ih ;=< § zzlS%vdx.k kùlrK wruqo,ZZ kñka úfYaI wruqo,la wdrïN lrk ,o w;r"
j¾Ih ;=< tu wruqo,g ,o mß;Hd. re'500 000 ls'
2024'01'08 Èk lS%vdx.kh kùlrKh lsÍu wdrïN l< w;r" 2024'03'31 jk úg re'500 000 kùlrK lghq;= i|yd
jeh fldg we;' j¾Ih ;=< § lS%vd iudcfha j;alïj, jeä ùu re'1 500 000 la úh' 2024'03'31 Èkg j.lSï
re'800 000 ls' 2024'03'31 Èfkka wjika j¾Ih i|yd lS%vd iudch Wmhk ,o w;sßla;h $W!k;djh fldmuK o@
^1& re'5 450 000 ^2& re'1 950 000 ^3& re'1 250 000
^4& re'1 450 000 ^5& re'1 050 000 ^.........&

14' yjq,a jHdmdr .sKqïlrKhg wod< my; m%ldY w;ßka ksjerÈ m%ldYh $m%ldYk jkafka"
A - yjq,alrejl= úY%du hk úg Tyqf.a$wehf.a ysñlu ksrjq,a lrk f;la 5] l jd¾Isl fmd,shla WmÑ;
l<hq;= nj 1890 yjq,a wd{d mkf;a 24 jk j.ka;sfhka ksshu lr we;'
B - yjq,a jHdmdrhla i|yd yjq,alrejka imhk Kh i|yd f.jk fmd<sh jHdmdrfha ,dN úi¾ckhla f,i
i,lkq ,nhs'
C - yjq,a jHdmdrhl whs;sh fjkiaúul § lS¾;skduh m%d.aOk .sKqñka muKla .e,mq úg yjq,alrejkaf.a
uq`: ysñlfuys fjkila isÿ fkdfõ'
D - yjq,a wd{d mk;g wkqj iEuúg u yjq,alrejka ,dNd,dN iudkj N=la;s ú¢h hq;= h'
^1& A yd C ksjerÈ fõ' ^2& A, C yd D ksjerÈ fõ' ^3& C muKla ksjerÈ fõ'
^4& A yd D ksjerÈ fõ' ^5& D muKla ksjerÈ fõ'
^.........&

wdisß" chisß iy ohdisß mj;ajd f.k .sh yjq,a jHdmdrfha 2024'04'01 Èkg uq`: ysñlu yd m%d.aOk .sKqï
fYaIhka my; fõ'

wdisß 8 500 7 000

chisß 7 000 6 000
ohdisß 5 000 5 500
 2022'01'01 Èk chisß úiska re'2 000 000 l Kh uqo,la jHdmdrhg imhd ;snqKs'
 2024'04'01 Èk chisß jHdmdrfhka úY%du .ekSug ;SrKh l< w;r" tÈkg lS¾;skduh re'1 200 000 lg
;lafiare lrk ,§'
 wdisß" chisß iy ohdisß w;r ,dNd,dN fnod .ekSfï wkqmd;h ms<sfj,ska 5 ( 3 ( 2 úh' chisß úY%du
.ekSfuka miq iudk yjq,alrejka f,i jHdmdrh È.gu mj;ajd f.k hdug wdisß iy ohdisß tl`. úh'
 chisßf.a ysñlfuka re'1 360 000 la 2024'04'01 Èk ohdisß úiska ish mqoa.,sl uqo,ska f.jd ouk ,o w;r" th
ohdisßf.a m%d.aOkhg tl;= lsÍug yjq,alrejka tl`. úh' chisßf.a b;sß ysñlu Tyqf.a Kh .sKqug udre
lsÍug o .súi .kakd ,§'

15' 2024'04'01 ish¨ .e,mqïj,g miq chisßf.a Kh .sKqfï fYaIh jkafka" re'z000
^1& 8 000 ^2& 6 000 ^3& 9 360 ^4& 7 000 ^5& 4 700 ^.........&

16' 2024'04'01 Èk chisß úY%du hdfuka miq kj yjq,a jHdmdrfha uq`: ysñlu fldmuK o@ re'z000
^1& 15 500 ^2& 15 000 ^3& 14 500 ^4& 13 140 ^5& 12 140 ^.........&

[mia jk msgqj n,kak']

AL/2024/33/S- I -5-

17' LKAS - 02 ^f;d.& m%ñ;hg wkqj f;d. msßjehg we;=<;a l< whs;uhka f,i ie,lsh yels whs;u we;=<;a
ms<s;=r jkafka"
A - .nvd úhoï B - .ekqï ñ, C - widukH wm;hka
D - wdkhk ;Sre nÿ E - wdmiq whlr .; yels nÿ
^1& A, C muKs' ^2& A, C, D muKs' ^1& C, E muKs' ^4& A, C, E muKs' ^5& B, D, E muKs'
^.........&

iSñ; Wodk fmdÿ iud.fï 2024'03'31 Èfkka wjika jir i|yd my; f;dr;=re imhd we;'
re'z000
úl=Kqï ………………………………………………. 9 000
o< ,dNh …………………………………………… 5 400
mßmd,k úhoï ……………………………………… 600
fnodyerSfï úhoï ………………………………… 450
uQ,H msßjeh ………………………………………… 250
hka;% úl=Kqï ,dNh ……………………………… 400
fudag¾ r: m%;Hd.Kk W!k;djh ………………… 800
f.dvke`.s,s m%;Hd.Kk w;sßla;h ………………… 1 000
f.jQ ,dNdxY ………………………………………… 700

2024'03'31 Èk fudag¾ r: iy f.dvke`.s,s fojkjrg m%;Hd.Kkh lrk ,§' 2022'03'31 Èk isÿl< m<uq
m%;Hd.Kkfha § we;s jQ m%;sM,hka my; fõ'
re'z000
fudag¾ r: m%;Hd.Kk w;ssßla;h 1 600
f.dvke`.s,s m%%;Hd.Kk W!k;djh 1 100

18' 2024'03'31 Èfkka wjika jir i|yd iud.fï uq`: wdodhu iy uq`: úhou ±lafjk ms<s;=r jkafka"

^1& 10 400 5 100

^2& 10 200 4 900
^3& 11 000 5 700
^4& 10 200 4 900
^5& 10 400 5 700 ^.........&

19' 2024'03'31 Èfkka wjika jir i|yd ,dNh iy fjk;a úia;SrK wdodhu ±lafjk ksjerÈ ms<s;=r jkafkaa a a "

^1& 4 500 200

^2& 5 500 200
^3& 4 500 ^800&
^4& 5 500 ^800&
^5& 3 500 ^800& ^.........&

20' LKAS - 07 ^uqo,a m%jdy m%ldY& m%ñ;hg wkqj my; i|yka tla tla uqo,a m%jdyhka we;=<;a l<hq;= ls%hdldrlï
wkqms<sfj,ska ±lafjk ms<s;=r jkafka"
A - idudkH fldgia ysñhkag f.jQ ,dNdxY'
B - ,o ,dNdxY wdodhu'
C -' f.dvke`.s,s kùlrK úhou ^kùlrKh fya;=fjka f.dvke`.s,af,a M,odhSÔj ld,h by< f.dia we;'&
D -' nexl= Kh wdmiq f.ùï'
^1& fufyhqï" wdfhdack" fufyhqï" uQ,H
^2& uQ,H" wdfhdack" wdfhdack" uQ,H
^3& uQ,H" fufyhqï" wdfhdack" uQ,H
^4& uQ,H" wdfhdack" wdfhdack" fufyhqï
^5& uQ,H" wdfhdack" fufyhqï" fufyhqï ^.........&

[yh jk msgqj n,kak']

AL/2024/33/S- I -6-

21' iSñ; reúka§ fmdÿ iud.u 2024'01'01 Èk ksIamdok hka;%hla w;a m;a lr.;a w;r Bg wod<j my; f;dr;=re
bÈßm;a lr we;'
re'z000
.ekqï ñ, ^VAT iys;j& ……………………………. 1 672
tl;= l< w.h u; nÿ ……………………………… 72
wdkhk ;Sre nÿ …………………………………… 156
keõ .dia;= …………………………………….…… 44
wdh;kh fj; m%jdyk úhou ……………………… 25
jevìu ilia lsÍu ………………………….……… 15
ia:dmk msßjeh …………………………………….… 30
fiajhlhka mqyqKq lsÍu …………………….……… 72
uQ,sl mÍCIK msßjeh - øjH yd Y%uh ……………… 28
- jD;a;Sh .dia;= …………… 40
uQ,sl mÍCIKfha ksIamdÈ; úl=Kqï wdodhu ………. 64
hka;% yd iïnkaO mßmd,k úhoï ………………… 36

 hka;%fha M,odhS Ôjld,h j¾I 12 la jk w;r" iqkanqka w.h re'110 000 la f,i weia;fïka;= lr we;'
 iud.u tl;= l< w.h u; nÿ ^VAT& wh lsÍu i|yd ,shdmÈxÑ ù we;s w;r' hka;%h 2024'02'01 Èk isg
Ndú; ;;a;ajhg m;a ù ;snqKs'
LKAS - 16 ^foam< msßh; yd WmlrK& m%ñ;hg wkqj hka;%fha uQ,sl y÷kd .ekSfï msshjr iy 2024'03'31 wjika
j¾Ih i|yd y÷kd.; hq;= CIh úhou jkafka"

^1& 1918 40
^2& 1982 26
^3& 1910 25
^4& 1982 39
^5& 1910 37.5
^.........&

22' iSñ; lú÷ fmdÿ iud.fï 2023'04'01 Èk fudag¾ r:j,g wod<j my; fYaIhka bÈßm;a lr we;'
re'z000
fudag¾ r: ^msßjeh& 12 800
iuqÉÑ; CIh 3 600

2020'10'01 Èk re' 4 800 000 w;am;a lr .;a fudag¾ r:hla jHdmdrh i;=jk w;r" tys iqka nqka w.h
re'300 000 la f,i;a" M,odhS Ôj ld,h jir 9 la nj;a" w;am;a lr.;a Èk weia;fïka;= lr ;snqKs' 2023'04'01 Èk
kej; isÿ l< iudf,dapkfha § fuu r:fha b;sß M,odhS Ôj ld,h jir 5 la nj;a" iqkanqka w.fhys fjkila
fkdue;s nj;a weia;fïka;= lr we;' b;sß fudag¾ r: msßjeh u; 10] ne.ska jd¾Islj CIh flf¾' ;jo
2024'03'31 Èk re'3 200 000 la jákd kj fudag¾ r:hla w;am;a lr f.k we;' 2024'03'31 Èfkka wjika jir
i|yd fudag¾ r: CIh iy 2024'03'31 Èkg fudag¾ r: j, OdrK w.h jkafka"

^1& 1 250 11 350

^2& 1 450 14 550
^3& 1 450 10 950
^4& 1 450 7 750 ^.........&
^5& 650 1 1750

23' iSñ; ;ßka§ fmdÿ iud.fï .sKqu j¾Ih 2024'03'31 Èfkka wjika jQ w;r iud.fï uQ,H m%ldYk 2024'06'08 Èk
wOHCIjre úiska wkqu; lrk ,§' 2024'03'31 iy 2024'06'08 w;r ld,h ;=< iud.ug wod<j isÿjQ isoë a ka
lsysmhla my; ±lafõ'
A - 2024'03'02 Èk iud.ug úreoaOj fiajlfhl= úiska re'850 000 l jkaÈhla b,a,d kvqjla mjrd ;snQ w;r
tys ;Skaÿj 2024'05'10 Èk m%ldYhg m;alr re'700 000 l jkaÈhla fiajlhd g f.jk f,i iud.ug
ksfhda. lr we;'
B - 2024'03'31 Èkg fj<| ,eìh hq;= oE fYaIh ;=< we;=,;a re'45 000 l Kh jákdlula we;s Kh.e;sfhl=
nqkaj;a jQ nj 2024'06'20 Èk wêlrKh u`.ska ;SrKh lr we;'

[y;a jk msgqj n,kak']

AL/2024/33/S- I -7-

C - 2024'03'31 Èkg .nvdfõ ;snQ nvq f;d.fhka fldgila 2024'04'06 Èk we;s jQ .skaklska iïmQ¾Kfhka
úkdYhg m;a ù we;'
D - 2024'04'03 Èk w;am;a lr.;a re'64 000 la jákd fj<| nvq f;d.hla 2024'05'13 Èk re'4 800 l úl=Kqï
úhoula ord re'62 000 lg w;amsg úl=Kd we;'
LKAS - 10 ^jd¾;d lrk Èkg miq isÿùï& m%ñ;hg wkqj .,mk isÿùï f,i ie,lsh yelafla"
^1& A muKs' ^2& A yd D muKs' ^3& A, B yd D muKs'
^4& A yd B muKs' ^5& A yd B muKs' ^.........&

24' LKAS - 37 ^m%;smdokhka" wiïNjH j.lSï iy wiïNjH j;alï& m%ñ;hg wkqj i;H m%ldYh $ m%ldYk we;=<;a
ksjerÈ ms<s;=r jkafka"
A - úl=Kqïlrefjl= .kqfokqlrefjl= fj; ,nd fok j.lSï iy;slhla u; we;sjk ne£u iïuq;sl
ne£uls'
B - wkd.;fha § we;s úh yels fufyhqï w,dNhla i|yd m%;smdokhka y÷kd.; yelsh'
C - j¾;udk ne£ula we;;a ne£fuys jákdlu úYajdiodhS f,i weia;fïka;= l< fkdyels ùg th j.lSula
f,i y÷kd.; fkdyel'
D - wiïNjH j;alula jqj o wd¾Ól m%;s,dN .,d taula wfmaCId lrkafka kï uQ,H ;;a;aj m%ldYkh ;=<
j;alula f,i y÷kd.; yelsh'
^1& A yd C muKs' ^2& A, B yd C muKs' ^3& A yd D muKs'
^4& A muKs' ^5& C muKs' ^.........&

25' iSñ; wudId fmdÿ iud.fï 2023'04'01 Èkg m%ldYs; m%d.aOkh ^idudkH fldgia 200 000& re'3 600 000 ls' tÈkg
r|jd .;a bmehqï .sKqfï fYaIh re' 1 264 000 ls' 2024'03'31 Èfkka wjika j¾Ih ;=, § ysñlug wod<j isÿ jQ
.kqfokq my; fõ'
1' 2023'07'01 Èk tÈkg mej;s iEu idudkH fldgia 4 la i|yd u tla fldgila ne.ska ysñ lr.; yels mßÈ
ysñlï ksl=;=jla isÿ l< w;r" fldgil m%;sYaGdj re'18 la úh' ish¨ fldgiaysñhka ksl=;=j ms<sf.k ksis
mßÈ uqo,a f.ùh'
2' 2023'10'01 Èk iud.fï bvï m%:ujrg m%;Hd.Kk lr re' 1 200 000 l w;sßla;hla y÷kdf.k we;'
3' 2023'12'31 Èkg uqo,ska f.jQ w;=re ,dNdxY re'600 000 ls' 2023$2024 j¾Ih i|yd iud.fï uq`: úia;SrK
wdodhu re' 3 650 000 ls'
4' 2024'03'31 Èk tÈkg isá iEu idudkH fldgia myla ysñ wfhl=g tl ne.ska ysñjk f,i fldgilg re'20 l
m%;sYaGdjlg r|jd.;a bmhqï m%d.aOks; lrk ,§'
5' j¾Ifha ,dNfhka re'450 000 la fmdÿ ixÑ;hg udre lsÍug 2024'03'31 Èk wOHCIjre ;SrKh lrk ,§'
by; tla tla .kqfokq ksid iud.fï uqo,a fYaIfha isÿ jQ Y=oaO fjki iy 2024'03'31 Èkg uq`: ysñlu
ksrEmKh lrk ms<s;=r jkafka"

^1& + 300 9814

^2& - 600 8814
^3& +300 9364
^4& + 300 8814
^5& + 900 9814 ^.........&

26' iSñ; È,s;s fmdÿ iud.fï 2024'03'31 Èfkka wjika jir i|yd my; f;dr;=re Tng imhd we;'
re'z000
úl=Kqï ………………………………………………. 7 500
2023'04'01 Èkg f;d.h' ……………………………... 760
2024'03'31 Èkg f;d.h…………………………….... 440
fufyhqï úhoï ……………………………………... 1 000
fjk;a wdodhï ......................................................... 400
 2023$2024 j¾Ih i|yd .Kkh lr we;s idudkH f;d. /|jqï ld,h Èk 40 ls'
 j¾Ihlg .kqfokq lrk Èk .Kk 360 la f,i i,lkak'
2023$2024 j¾Ih i|yd iud.fï o< ,dNh iy Y=oO a ,dN wkqmd;h ms<sfj,ska ±lafjk ms<s;=r jkafka"
^1& re'5 400 000" 25] ^2& re'2 100 000" 20] ^3& re'2 500 000" 20]
^4& re'3 540 000 28'5] ^5& re'1 500 000" 25] ^.........&

[wg jk msgqj n,kak']

AL/2024/33/S- I -8-

27' yIsks ksIamdok wdh;kfh 2025 ckjdß udih i|yd my; msßjeh weia;fïka;= ilia lr we;'
 wfmaCIs; ksIamdokh tall 4 800 ls'
 tallhl ksIamdok msßjeh re' 150 ls'
 uq`: hka;% meh .Kk ^udih i|yd& 9 600 ls'
wdh;kfha uq`: ksIamdok msßjefhka 60] la m%d:ñl msßjeh jk w;r" hka;% meh moku u; fmdÿld¾h msßjeh
wka;¾.%yKh flf¾'
tla tallhla i|yd wka;¾.%yKh l<hq;= fmdÿld¾h msßjeh jkafka"
^1& re'30 ^2& re'72 ^3& re'60 ^4& re'45 ^5& re'90 ^.........&

28' msßjeh - mßud - ,dN úYaf,aIKhg wod<j my; m%ldYk bÈßm;a lr we;'
A - iuÉfþok ,CIHh blaujd we;s uq`: odhlh Wmhd we;s ,dNhg iudk fõ'
B - tallhl úl+Kqï ñ, wvqùu ksid iuÉfþok ,CIHh my< hhs'
C - ,dN mßud wkqmd;h $odhl úl=Kqï wkqmd;h jeä ùu iuÉfþok ,CIHhfha jákdlu wvq ùug
fya;= fõ'
D - ia:djr msßjehg uq`: ,dNh tl;= l< úg th uq`: úl=Kqï wdodhug iudk fõ'
by; tla tla m%ldYhg wod< wfkl=;a ish¨q idOl ia:djrj mj;S hehs i,ld l=uk m%ldY ksjerÈ jkafka hehs
ie,lsh yels o@
^1& A, B yd C muKs' ^2& A, C yd D muKs' ^3& B yd D muKs'
^4& B, C y D muKs' ^5& A yd CmuKs' ^.........&

29 wdh;khl i;H úl=Kqï tall .Kk re' 8 000 ls' tallhl úl=Kqï ñ, re'400 la jk w;r" uq`: ia:djr msßjeh
re'960 000 ls'
j¾;udk úl=Kqï u; Wmhk ,dNh r' 320 000 la kï tallhl úp,H msßjeh iy iuÉfþok tall .Kk
jkafka"

^1& 240 6 000

^2& 160 6 000
^3& 240 2 000 ^.........&
^4& 260 6 000
^5& 240 4 000

30' iSñ; ief,daï fmdÿ iud.u ìialÜ ksIamdok iud.ula jk w;r" fj<|fmd, m%idrKh lr .ekSfï wruqKska kj
ksIamdok hka;%hla ñ,g .ekSug i,ld n,ñka isà' Bg wod<j my; f;dr;=re Tng imhd we;'
re'z000
hka;%fha .ekqï ñ, 6 000
iqkanqka w.h 1 000
nÿ miq ,dNh j¾Ih (
1 500
2 1 500
3 1 000
4 2 000
5 2 000
fuu wdfhdackfha ms<sf.jqï ld,h yd wdfhdack m%;s,dN wkqmd;h ±lafjk ksjerÈ ms<s;=r jkafka"

^1& wjq 03 udi 06 68

^2& wjq' 03 40
^3& wjq' 04 udi 06 68'5
^4& wjq 03 68
^5& wjq 04 udi 06 40

^.........&

[kj jk msgqj n,kak']

AL/2024/33/S- I -9-

31' uQ,H m%ldYk ixl,amkd;aul rduqjg wkqj my; i|yka tla tla m%ldY o o hkak i|yka
lrkak'
A - f;dr;=re ;SrK .ekSug iqÿiq ùug kï wod< nj iy úYajdikSh ksfhdackh hk
uQ,sl .;s ,CIK ;sîu wksjd¾hh fõ' ………….
B - f;dr;=re wod< núka hqla; ùug kï f;dr;=re iïmQ¾K iy uOHia: úh hq;= w;r
jerÈ j,ska f;dr úh hq;=h' ………….
C - jeä ÈhqKq lsÍfï .;s ,CIK jkafka ixikaokd;aul nj" ld,Sk nj" i;Hdmkh l<
yels nj yd f;areï.; yels nj fõ' ………….
D - f;dr;=re úYajdijka; ksfhdackh lsÍug kï f;dr;=rej, mqfrdal:k w.h iy m%;s-
fmdaIK w.h fyda tu .=Kdx. folu we;s úg h' ………….

32' my; ±lafjk .kqfokq yd isoaëka ksid j;alï" j.lSï" yd ysñlï j,g w;ajk tla tla n,mEu jeä ùu ^+&
fyda wvq ùu ^-& jákdlu iu`. olajkak' re'z000

A- msßjeh re'500 000 l NdKav re'944 000 lg w;amsg

………….. ………….. ………….
úlsKSu' fuu jákdlu ;=< 18] l VAT wvx.= fõ'
B- fj<| ,eìh hq;= oE j,ska ,o fplam; w.re ùu
………….. ………….. ………….
re'900 000 ÿka jÜgu 10] ls'
C- msßjeh re'250 000 la jQ NdKav wdmiq tjqï tys
úl=Kqï ñ, re'472 000 la fõ' fuu jákdlu ;=< ………….. ………….. ………….
18] l VAT wvx.= fõ'
D- nexl= Kh jdßlh f.ùu re'300 000 ls' fuys wvx.=
………….. ………….. ………….
fmd,sh re' 60 000 ls'

33' 2024 wf.daia;= udihg wod< nexl= .kqfokq j,ska my; f;dr;=re y÷kd.; yel'
re'z000
wf.daia;= udifha uqo,a ;ekam;= ……………………………………………….….. 1 800
wf.daia;= udifha uqo,a f.ùï ……………….…………………………………….. 1 700
wf.daia;= udifha ksYaldYKh jQ fplam;a ………………………………….……….. 1 610
ksl=;a l< kuq;a f.ùug bosßm;a fkdjQ fpla ……………………………….……. 150
fj<| ,eìh hq;= oE fma%IK ……………………………………………………….… 80
ia:djr ksfhda. u; l< nexl= Kh jdßl fuys wvx.= fmd,sh re' 10 000& ……….. 40
2024'08'31 Èkg nexl= m%ldYfha whsrd fYaIh ………………………………………………………… 200
my; oE .Kkh lrkak'
^w& uQ,H ;;a;aj m%ldYfha ±laúh hq;= uqo,a fYaIh ^re'z000& ………………….…….………………….…….
^wd& 2024'08'01 Èkg uqo,a fYaIh ^re'z000& ………………….…….………………….…………………

34' iSñ; fmdÿ iud.ula úiska 2023'04'01 Èk Ndú; whs;sh i|yd hka;%hla w;am;a lr .ekSu i|yd l,anÿ iud.ula
iu`. .súiqulg t<fUk ,§' l,anÿ ld,h jir 03 ls' 2023'04'01 Èk uQ,sl f.ùu f,i re'1 000 000 la f.jk
,§' hka;%h iú lsÍu i|yd re'400 000 la iud.u úiska orK ,§' 2024'03'31 Èfkka wdrïN ù jd¾Isl jdßlhla
re' 500 000 ne.ska jdßl 03 lska f.úh hq;=h' .uH fmd,S wkqmd;h 10] la jk w;r"tu fmd,S wkqmd;h hgf;a
jÜgï idOl my; ±lafõ'
j¾Ih 01 02 03
jÜgï idOlh 0.9 0.8 0.7
by; f;dr;=re wkqj SLFRS 16 l,anÿ m%ñ;hg"
^w& 2023'04'01 Èkg l,anÿ j.lSu re'z000' ………………….…….………………….…….
^wd& 2023'04'01 Èkg Ndú; whs;sfha uq,a jrg y÷kd .eksfï msßjeh ^re'z000& ………………….…….

35' jvd;a WÑ; .sKqïlrK ixl,amh Ndú; lrñka my; j.ka;s iïmQ¾K lrkak'
A - jHdmdr wdh;khla foam< msßh; yd WmlrK CIh ùï isÿ lsÍug moku imhkq ,nkafka
……………………………. ixl,amh u`.sks'
B - jHdmdr wdh;khla úiska f;d. w.h lsÍu i|yd Ndú; lrk nß; idudkH ñ, l%uh fjkia fkdlr mj;ajd
f.k hdug wod< jkafka" …………………………….. ixl,amhg wkql+, jk neúks'

[oy jk msgqj n,kak']

AL/2024/33/S- I -10-

C - Ndú; whs;sh we;s j;alï yd iïuq;s ne£ï .sKqï fmd;aj, igyka lsÍug ………………….……. ixl,amh
wod< fõ'
D - fj<| .súiqulg wod<j ,enQ uqo,a ,o wjia:dfõ whNdrh f,i y÷kd .ekSu ksid …………………….
ixl,amh lv fõ'

36' iSñ; iud.ul uQ,H m%ldYk ms<sfh, lsÍug wod<j my; iólrK$j.ka;s iïmQ¾K lrkak'
A - foam< msrsh; yd WmlrK + ……………………….. + cx.u j;alï = ysñlï + j.lSï '
B - j;alï = m%ldYs; m%d.aOkh + ……………………….. + cx.u fkdjk j.lSï + cx.u j.lSï '
C- cx.u j;alï = f;d. + fj<| ,eìh hq;= oE + ……………………….. + uqo,a yd uqo,g iudk oE
A - uq`: wdodhu - uq`: úhou = ……………………..

37' Èf,k ;re lS%vd iudcfha 2024'03'31 Èfkka wjika j¾Ih i|yd my; f;dr;=re imhd we;'
re'
2024'03'31 Èkg l,ska ,o idudðl uqo,a 60 000
2024'03'31 Èkg ys`. ysá idudðl uqo,a 70 000
2023'04'01 Èkg ys`. ysá idudðl uqo,a 40 000
2023'04'01 Èkg l,ska ,o idudðl uqo,a 30 000
2024'03'31 Èfkka wjik j¾Ih i|yd j¾Ihg wod< idudðl uqo,a re' 1 500 000 ls' fmr j¾Ifha lmdy< idudðl
uqo,a ,eîu re' 20 000 la jk w;r" fmr j¾Ifha fkd,o idudðl uqo,a lmd yeÍu re'10 000 ls' jd¾Isl fufyhqï
úhoï re' 700 000 ls' wksl=;a wdodhu f,i y÷kd .ekSu re'100 000 ls'
by; f;dr;=re wkqj"
^w& uqo,ska ,o idudðl uqo,a ^re'z000& ………………….…….
^wd& w;sßla;h fyda W!k;djh ^re'z000& ………………….…….………………….…….

38' yjq,a jHdmdr .sKqïlrKhg wod< my; i|yka m%ldY o o hkak i|yka lrkak'

A- iEuúgu 1890 yjq,a wd{d mkf;a 24 jk j.ka;sh wkqj ,dN w,dN iu iuj fnod.;
……………
hq;=h'
B- yjq,alrefjl= úY%du .ekSfï § 1890 yjq,a wd{d mkf;a 44 jk j.ka;shg wkqj f.úh hq;=
……………
uqo,a Khla f,i r|jd .kq ,nhs kï 5] fmd,shla f.úh hq;=h'
C- yjq,a jHdmdrhl ,dN w,dN fnod .ekSu m%d.aOk wkqmd;h wkqj isÿ lrk úg m%d.aOk
……………
fmd,S f.ùu w¾: Y+kH fõ'
D- yjq,a jHdmdrfha whs;sfha fjkila isÿjk iEu wjia:djl§u j;alï .sKqï.; l< hq;= h' ……………

39' biqß" ysreKs iy foõñ yjq,a jHdmdrfha 2023'04'01 Èkg cx.u .sKqï yd m%d.aOk .sKqï my; fõ'
re'000

m%d.aOk .sKqï 1000 1 000 800

cx.u .sKqï (200) 100 200

2023'04'01 Èk biqß yjq,a jHdmdrfhka úY%du .kakd ,§' tÈk re' 300 000 l ,Snvq f;d.hla mjrd .ekSug bv
yeß w;r uqo,ska re'100 000 la o f.jk ,§' f.úh hq;= b;sß fYaIh re'800 000 la Kh .sKqug udre lrk ,oS'
^w& 2023'04'01 Èkg jHdmdrfha uq`: lS¾;skduh ^re'z000& …………….………………….……
^wd& lS¾;s kduh .sKqï.; lsÍug wod< czk,a igyka '
……………………………………………………………………………………………………………..
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………

40' 2024'03'31 Èkg wjika j¾Ih i|yd iSñ; c.;a iud.u my; f;dr;=re imhd we;'
re'000
úl=Kqï …………………………………………………………….. 8 000
úl=Kqï msßjeh ……………………………………………………… 5 500
nÿ miq ,dNh ……………………………………………………… 1 000
,dNdxY f.ùu ……………………………………………………… 300
idudkH fldgia .Kk 200 000 ls'

[tfldf<dia jk msgqj n,kak']

AL/2024/33/S- I -11-

by; f;dr;=re wkqj"

^w& o< ,dN wkqmd;h ……………………… a ,dN wkqmd;h ………………………
^wd& Y=oO
^b& fldgil ,dNdxY ……………………… ^B& fldgil bmehqu ……………………….

^41& LKAS 8 ^m%;sm;a;s " weia;fïka;= yd jerÈ& m%ñ;hg wkqj my; m%ldY hkak olajkak'

A- .sKqïlrK m%;sm;a;s fjkia l<yels jkafka YS% ,xld .sKqïlrK m%ñ;hla

b,a,d we;s úgl § fyda wod< fjkia lsÍu u`.ska mj;akd uQ,H ;;a;ajhg" uqo,a …………….
m%jdyhg ld¾h idOlhg jvd fyd| ;;ajhla ksrEmKh l< yels kï muKs'
B- jHdmdr lghq;=j, mj;akd wúksYaÑ;Ndjh ksidu uQ,H m%ldYkj, fndfyda
whs;u ksYaÑ;j uekSu wmyiq jk w;r" ta i|yd weia;fïka;= Ndú; lrkq …………….
,efí'
C- .sKqïlrK m%;sm;a;s fjkiaùu iEuúgu w;S;dkqfhda.Sj .e,msh hq;=h' …………….
D- weia;fïka;= fjkiaùu j¾;udk yd wkd.;hg n, meje;afjk mßÈ .e,msh
…………….
hq;=h'

^42& iud.ula úiska wf,ú lrkq ,nk NdKavhlg wod< f;dr;=re my; ±lafõ'
Èkh úia;rh m%udKh tall msßjeh $ úll=Kqï ñ, ^re&
2024'08'01 fYaIh 2 000 10
2024'08'08 .ekqï 5 000 15
2024'08'15 .ekqï 3 000 20
2024'08'20 úl=Kqï 8 000 30
my; olajd we;s tla tla ñ, l%uh hgf;a my; oE .Kkh lrkak'

m%:u ,eîu m%:u ksl=;a lsÍfï l%uh (FIFO) …………………..……. …………………..…….

Nß; idudkH ñ, l%uh (WAC) …………………..……. …………………..…….

43' iSñ; mjks iud.u 2024'03'31 Èfkka wjika j¾Ih i|yd my; f;dr;=re wod< fõ'
re'z000
2024'03'31 2023'03'31
m%ldYs; idudkH fldgia 10 000 8 000
m%;dH.Kk ixÑ; 1 500 1 000
fmdÿ ixÑ; 400 300
r|jd.;a bmehqï 1 900 800
2023$2024 j¾Ih i|yd ,dNdxY f.ùu re'400 000 ls' r|jd.;a bmehqu Ndú; lrñka ixÑ; m%d.aOks; lsÍu
re'500 000 ls' kj fldgia ksl=;=jla o isÿlr we;' jd¾Isl wdodhï nÿ úhou re'800 000 ls'
by; f;dr;=rej,g wkqj"
^w& 2024'03'31 Èfkka wjika j¾Ih i|yd ld,Éfþo ,dNh ^re'000& …………………..…….…………
^wd& kj fldgia ksl=;a lsÍu m%d.aOks; lsÍug wod< czk,a igyka'
…………………..…….…………………..…….…………………..…….…………………..…………..
…………………..…….…………………..…….…………………..…….…………………..…………..

44' iSñ; wreKS iud.u udihg wf,ú lsÍu tall 3 000 ls' f;d. tallhl ñ, re'80 ls' f;d. mj;ajd f.k hdfï
msßjeh .ekqï ñf,ka 10] ls' wd¾Ól weKjqï m%udKh tall 300 ls'
by; f;dr;=re wkqj"
^w& tla weKjqula i|yd msßjeh ..…….…………………..…….…………………..…………..
^wd& uq`: weKjqï msßjeh ..…….…………………..…….…………………..…………..

45' ksIamdok iy wf,ú jHdmdrhlg wod< f;dr;=re my; ±lafõ'

 tallhlg wod< msßjeh f;dr;=re
Rcq øjH 100
Rcq Y%uh 80
Rcq fjk;a msßjeh 20
úp,H - ksIamdok fmdÿld¾h 60
ksIamdok fkdjk fmdÿld¾h 40

[fodf<dia jk msgqj n,kak']

AL/2024/33/S- I -12-

 uq`: ia:djr msßjeh re'500 000 ls' ñka 60] la ksIamdok fmdÿld¾h fõ'
tall 20 000 § my; oE .Kkh lrkak'
^w& uq`: ksIamdok msßjeh re' ..…….………… ^wd& uq`: msßjeh re' ..…….………….
^b& uq`: úp,H msßjeh re' ..…….………… ^B& uq``: fmdÿld¾h msßjeh re' ..…….…………

46' ksIamdok jHdmdrhla A kue;s NdKavh ksIamdokh lrhs' ta i|yd Ndú; lrk Q wuqøjH whs;uhg wod< f;dr;=re
my; fõ'
 uilg mßfNdackh wju - tall 1 000 Wmßu - tall 3 000
 fmdfrd;a;= ld,h wju - i;s 04 Wmßu - i;s 8
 wd¾Ól weKjqï m%udKh tall 8 000
by; f;dr;=re wkqj"
^w& h<s weKjqï uÜgu tall .…….………....… ^wd& wju f;d. uÜgu tall .…….……….…
^b& Wmßu f;d. uÜgu tall .…….………..…

47' 2024'03'31 Èfkka wjika j¾Ih i|yd ksIamdok iud.ula jk iSñ; wr,sh iy,a iud.fï jegqma f,aLkfhys
my; f;dr;=re Wmqgd f.k we;'

uQ,sl m%ido
駤ukd w;sld,
jegqm §ukd
ksIamdok
400 150 - 20 570 40 530 60 12
fiajlhka
iqmßCIl
200 - 80 10 290 20 270 30 06
fiajlhka
tl;=j 600 150 80 30 860 60 800 90 18

 Èߧukd f.ùu ksu lrk ,o úfYaIs; weKjqula i|yd lE,s moku u; o m%ido §ukd iud.fï ,dN
u; mokïj o .Kkh lr we;'
by; f;dr;=re wkqj"
^w& Rcq fõ;k re'z000 ..…….…………………..…….…………………..
^wd& ksIamdok fmdÿld¾h msßjefha wka;¾.; jegqm re'z000 ..…….…………………..…….…………………..

48' iSñ; ukaokS iud.u jdhqiólrK hka;% wf,ú fldg iú lsÍfï ksr; fjhs' hka;%hl ñ, re'1 000 000 jk w;r
iú lsÍfï .dia;= re'200 000 ls' 2023'10'01 wu,a jHdmdrh úiska hka;% i|yd re'5 500 000 la iud.ug uqo,ska
f.jk ,§' 2024'03'01 jk úg ish¨ hka;% wu,a jHdmdrhg m%jdykh lrk ,§' 2024'03'31 Èkg hka;% 03 iúlr
wjika lrk ,§'

SLFR 15 - ^.kqfokqlrejka iu`. .súiqï j,ska whNdrh& m%ñ;shg wkqj my; oE y÷kd .kak'
^w& 2024 ukaokS iud.u úiska y÷kd.;a whNdrh' re'z000 ..…….…………………..…….……
^wd& 2024'03'31 Èkg fkdbmehq wdodhu re'z000 ..…….…………………..…….…………………..

49' ;ks NdKavhla ksIamdokh lr wf,ú lrk iud.ul f;dr;=re my; fõ'
ksIamdok tall uq`: msßjeh
2 000 55 000
3 000 75 000
odhl úl=Kqï wkqmd;h 60] ls'
my; oE y÷kd .kak"
^wd& tall úp,H msßjeh re' ..…….……………… ^wd& tallhl úl=Kqï ñ, re' ..…….………
^b& ,dN iuÉfþok ,CIHh tall .…….………

50' uqøK wdh;khla kj hka;%hla ñ, § .ekSug ie,iqï lrñka isà' kj hka;%fha .ekqï ñ, re'1 000 000 jk
w;r iú lsÍfï msßjeh re'200 000 la fõ' mj;sk ldrl m%d.aOkh re'200 000 isg re'500 000 ola jd jeä fõ'
merKs uqøK hka;%h re'500 000 lg wf,ú lsÍug yels fõ' M,odhS Ôj ld,h jir 04 ls' jd¾Isl Y=oaO uqo,a
m%jdyh jeä ùu re'400 000 ls' kj hka;%fha M,odhS Ôj ld,h wjidkfha úlsKsh yels ñ, re'300 000 ls'
fuu jHdmD;sfha my; oE .Kkh lrkak'
^w& uQ,sl wdfhdackh' rez000 ' ..…….…………………..…
^wd& ms<sf.jqï ld,h jir ..…….…………………..…..
^b& 4 jk jif¾ Y=oO a uqo,a m%jdyh' rez000 ' ..…….…………………