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10 FINANCIAL STATEMENTS 10 | FINANCIAL STATEMENTS Financial Statements 2014 Financial Statements of the Democratic These financial statements are prepared Socialist Republic of Sri Lanka for the year under historical cost convention in conformity ended 31st December 2014 consisting of with Generally Accepted Accounting Financial Performance, Financial Position, Principles. Historical cost is applied as the Cash Flow, Changes in Net Assets / Equity measurement base and the The modified cash and Notes to the Accounts are forwarded based accounting is adopted for reporting. herewith. In addition, information on movable assets required for accrual basis accounting has By these Financial Statements, the utilization been included as a Note from the year 2004 process of financial resources allocated by the onwards. The Department of Valuation has Appropriation Act No. 36 of 20th December commenced the assessing of government 2013 for the year 2014 and related Revisions, owned land and buildings in the year 2012 and for recurrent and capital expenditure of the progress reported as 85% by end of 2014. twenty two (22) Special Spending Units, fifty Further, actions have been initiated to record nine (59) Government Ministries, ninety three assets on accrual basis as a pilot project from (93) Government Departments and twenty five the year 2013 onwards. (25) District Secretariats have been described. In addition, the actual position regarding the The Computerized Integrated Government Accounting System (CIGAS), which uses to process of collection of revenue approved record accounting transactions has been by the above Act has also been explained. further improved enabling to facilitate Further, the Financial Statements reveal the recording of assets data in the Financial information relating to capital contribution Statements commencing from the year 2015. or shareholdings in the, thirty five (35) Commercial Public Corporations, ninety (90) Similarly, according to the instructions given Government Owned Companies / Plantation in the Handbook on Government Finance Companies / US Dollar denominated Statistics (GFS) in the year 2014, actions Companies, three (03) Development Banks have been taken to compile financial data in and also information relating to allocation the GFS data format with a view to improve of financial resources to nine (09) Provincial comparison of government data with those of Councils by the Central Government. other countries. 222 Ministry of Finance, Sri Lanka > Annual Report 2014 Statement of Financial Performance for the Year ended 31st December 2014 Budget Estimate Actual 2014 (Revised) Note 2014 2013 Rs. Rs. Rs. REVENUE 1,168,000,000,000 Tax Revenue 987,925,335,438 923,643,230,841 264,400,000,000 Income Tax 1 198,114,559,416 205,665,631,566 627,875,000,000 Taxes on Domestic Goods & Services 2 556,002,742,646 498,526,294,340 275,725,000,000 Taxes on International Trade 3 233,808,033,376 219,451,304,935 163,450,000,000 Non Tax Revenue & Others 4 139,706,103,179 142,604,166,679 1,331,450,000,000 TOTAL REVENUE (a) 1,127,631,438,617 1,066,247,397,521 Less : EXPENDITURE 335,118,761,380 Salaries Wages & Other Employment Benefits 5 333,860,136,142 306,889,250,840 179,707,072,014 Other Goods & Services 6 176,808,209,023 130,477,016,546 474,136,573,089 Subsidies, Grants & Transfers 7 412,601,387,795 351,387,708,901 447,211,765,458 Interest Payments 8 446,393,046,266 464,529,359,896 488,107,774 Other Recurrent Expenditure 9 383,214,091 225,621,581 1,436,662,279,714 Total Recurrent Expenditure (b) 1,370,045,993,316 1,253,508,957,764 105,212,279,714 REVENUE DEFICIT (a) - (b) 242,414,554,700 187,261,560,243 671,657,485,744 Public Investments 10 595,710,645,910 455,578,156,584 776,869,765,458 BUDGET DEFICIT 838,125,200,610 642,839,716,827 FINANCING THE BUDGET DEFICIT 646,008,099,200 Foreign Borrowings 11 422,542,966,357 183,317,158,351 (107,000,000,000) Foreign Debt Repayments (106,979,239,792) (94,895,887,005) 539,008,099,200 NET FOREIGN BORROWINGS 315,563,726,565 88,421,271,345 13,400,012,000 Foreign Grants 12 9,415,027,292 15,858,996,167 552,408,111,200 TOTAL FOREIGN FINANCING 324,978,753,857 104,280,267,512 989,233,171,800 Domestic Non-Bank Borrowings 13 965,449,379,341 1,089,696,244,193 (551,719,217,799) Domestic Debt Repayments 14 (528,987,326,574) (607,623,016,759) 437,513,954,001 NET DOMESTIC BORROWINGS 436,462,052,767 482,073,227,434 14,750,000,000 Recoveries from On-lending 15 14,892,388,719 15,968,526,609 300,000,000 Sale of Capital Assets 17,604,343,728 280,283,429 - Net Change in Deposits Accounts & Liabilities 16,916,631,122 7,639,592,944 - (Increase)/ Decrease in Cash & Cash Equivalent 27,271,030,416 32,597,818,899 1,004,972,065,201 TOTAL FINANCING 838,125,200,610 642,839,716,827 223 10 | FINANCIAL STATEMENTS Statement of Financial Position As at 31st December 2014 Actual Note 2014 2013 Rs. Rs. Financial Assets Advances to Public Officers 16 23,396,318,757 23,012,165,862 Advances to Government Departments 17 9,679,045,605 9,229,954,562 Membership Fees 18 3,517,179,875 3,517,179,875 On Lending 19 207,966,045,625 370,618,101,507 Capital Contributions to State Owned Enterprises 20 397,837,327,925 212,976,260,878 Investments on Borrowings 21 6,577,431,480,833 5,996,496,345,026 Stamp Stock Account 1,244,373,077 971,050,410 Total Financial Assets 7,221,071,771,697 6,616,821,058,121 Statutory & Other Funds Consolidated Fund 22 (356,664,771,188) (312,477,109,650) Contingency Fund 140,000,000 140,000,000 Foreign Loan Revolving Funds 23 25,835,286,956 22,586,734,379 Investment based Funds - SOEs 24 606,420,185,102 584,215,373,939 Miscellaneous Funds 25 1,284,802,968 1,386,490,241 Total Funds 277,015,503,838 295,851,488,909 Liabilities Bank Overdrafts 26 164,347,861,546 137,076,831,129 Advance from the Central Bank 27 143,897,971,400 109,271,851,123 Government Borrowings 28 6,577,431,480,833 5,996,496,345,026 Deposits & Other Liabilities 29 62,723,510,419 83,410,410,768 Accounts operating with Government Departments 30 (4,315,027,762) (4,905,317,622) Sundry Accounts 31 (29,528,577) (380,551,211) Total Liabilities 6,944,056,267,859 6,320,969,569,212 Total Funds and Liabilities 7,221,071,771,697 6,616,821,058,121 Contingent Liabilities & Commitments 32 519,273,950,000 362,923,450,000 The accompanying “Statement of Accounting Policies” and “Notes to Financial Statements” form an integral part of these Financial Statements. The Department of State Accounts is responsible for the preparation and presentation of these Financial Statements. D.M.A. Harasgama R.H.S. Samaratunga Director General Secretary, Ministry of Finance and Department of State Accounts. Secretary to the Treasury. General Treasury Colombo-01. 20th March, 2015 224 Ministry of Finance, Sri Lanka > Annual Report 2014 Statement of Cash Flow for the Year ended 31st December 2014 Actual 2014 2013 Rs. Rs. Cash Flow from Operating Activities Tax Receipts 987,925,335,438 923,643,230,841 Fees, Fines, Penalties & Licenses 26,823,759,345 18,128,228,673 Profit 53,636,523,420 56,750,250,000 Other Receipts 46,590,662,933 53,293,424,814 Total Cash flow from Operating Activities (a) 1,114,976,281,135 1,051,815,134,329 Less - Cash disbursed for: Personal Emoluments & Operating Payments 510,668,345,165 437,366,267,386 Subsidies & Transfer Payments 412,601,387,795 351,387,708,901 Finance Costs 446,776,260,356 464,754,981,476 Total Cash disbursed for Operating Activities (b) 1,370,045,993,316 1,253,508,957,764 NET CASH FLOW FROM OPERATING ACTIVITIES (c)=(a) - (b) (255,069,712,181) (201,693,823,435) Cash Flow from Investing Activities Interest 7,978,067,995 9,663,976,962 Dividends 4,677,089,487 4,768,286,230 Divestiture Proceeds & Sale of Physical Assets 17,604,343,728 280,283,429 Recoveries from On Lending 14,892,388,719 15,968,526,609 Total Cash flow from Investing Activities (d) 45,151,889,928 30,681,073,230 Less - Cash disbursed for: Purchase or Construction of Physical Assets & Acquisition of Other Investments 595,710,645,910 455,578,156,584 Total Cash disbursed for Investing Activities (e) 595,710,645,910 455,578,156,584 NET CASH FLOW FROM INVESTING ACTIVITIES (f)=(d) - (e) (550,558,755,982) (424,897,083,354) NET CASH FLOW FROM OPERATING & INVESTMENT ACTIVITIES (g)=(c) + (f) (805,628,468,163) (626,590,906,789) Cash Flow from Financing Activities Local Borrowings 965,449,379,341 1,089,696,244,193 Foreign Borrowings 422,542,966,357 183,317,158,351 Grants Received 9,415,027,292 15,858,996,167 Total Cash flow from Financing Activities (h) 1,397,407,372,990 1,288,872,398,710 Less - Cash disbursed for: Repayment of Local Borrowings 528,987,326,574 607,623,016,759 Repayment of Foreign Borrowings 106,979,239,792 94,895,887,005 Change in Deposits Accounts and Other Liabilities (16,916,631,122) (7,639,592,944) Total Cash disbursed for Financing Activities (i) 619,049,935,244 694,879,310,821 NET CASH FLOW FROM FINANCING ACTIVITIES (j)=(h) - (i) 778,357,437,747 593,993,087,890 Net Movement in Cash (k)=(g) + (j) (27,271,030,416) (32,597,818,899) Opening Cash Balance as at 01st January 2014 (137,076,831,129) (104,479,012,230) Closing Cash Balance as at 31st December 2014 (164,347,861,546) (137,076,831,129) 225 10 | FINANCIAL STATEMENTS Statement of Changes in Net Assets / Equity for the Year ended 31st December 2014 Rs.
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  • Green Power Development and Energy Efficiency Improvement Investment Program – Tranche 2 (Transmission Infrastructure Enhancement)

    Green Power Development and Energy Efficiency Improvement Investment Program – Tranche 2 (Transmission Infrastructure Enhancement)

    Initial Environmental Examination Document Stage: Draft Project Number: P47037-005(SRI) July 2016 SRI: Green Power Development and Energy Efficiency Improvement Investment Program – Tranche 2 (Transmission Infrastructure Enhancement) Prepared by Ceylon Electricity Board, Ministry of Power and Renewable Energy, Democratic Socialist Republic of Sri Lanka for the Asian Development Bank. CURRENCY EQUIVALENTS (as of 22 July 2016) Currency unit – Sri Lanka rupee/s (SLRe/SLRs) SLRe1.00 = $0.00684 $1.00 = SLRs146.03 ABBREVIATIONS ADB – Asian Development Bank CCD – Coast Conservation Department CEA – Central Environment Authority CEB – Ceylon Electricity Board DC or D/C – Double Circuit DPR – Detailed Project Report DSD – Divisional Secretariat Divisions EA – Executing Agency EARF – Environmental Assessment and Review Framework EIA – Environmental Impact Assessment EMoP – Environmental Monitoring Plan EMP – Environmental Management Plan EHV – Extra High Voltage GHG – Green House Gas GND – Gram Niladhari Divisions GoSL – Government of Sri Lanka GRC – Grievance Redress Committee GRM – Grievance Redress Mechanism GSS – Grid Sub Station IA – Implementing Agency IEE – Initial Environmental Examination LILO – Line – in- Line- out MFF – Multi-tranche Financing Facility MPRE – Ministry of Power and Renewable Energy PAA – Project Approving Authority PCB – Poly Chlorinated Biphenyl PMU – Project Management Unit GSS – Power Sub Station REA – Rapid Environment Assessment ROW – Right of Way RP – Resettlement Plan SC or S/C – Single Circuit SF6 – Sulphur Hexafluoride SPS – Safeguard Policy Statement WEIGHTS AND MEASURES ha (hectare) – Unit of area km (kilometer) – 1,000 meters kV – kilovolt (1,000 volts) kW – kilowatt (1,000 watts) MW – Mega Watt NOTE{S} In this report, "$" refers to US dollars. “SLRs” refers to Sri Lankan rupees This Initial Environmental Examination is a document of the borrower.