{"id":372,"date":"2015-11-02T08:08:56","date_gmt":"2015-11-02T08:08:56","guid":{"rendered":"http:\/\/slaasmb.lankapanel.biz\/?page_id=372"},"modified":"2016-05-26T07:01:24","modified_gmt":"2016-05-26T07:01:24","slug":"observations-found-in-2014","status":"publish","type":"page","link":"https:\/\/slaasmb.gov.lk\/ta\/observations-found-in-2014\/","title":{"rendered":"2014\u0b86\u0bae\u0bcd \u0b86\u0ba3\u0bcd\u0b9f\u0bbf\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0ba8\u0bbf\u0ba4\u0bbf\u0baf\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0bae\u0bc0\u0bb3\u0bbe\u0baf\u0bcd\u0bb5\u0bbf\u0ba9\u0bcd \u0baa\u0bcb\u0ba4\u0bc1 \u0b85\u0bb5\u0ba4\u0bbe\u0ba9\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bb5\u0bc8\u0b95\u0bb3"},"content":{"rendered":"<h1>2014\u0b86\u0bae\u0bcd \u0b86\u0ba3\u0bcd\u0b9f\u0bbf\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0ba8\u0bbf\u0ba4\u0bbf\u0baf\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd\r\n\u0bae\u0bc0\u0bb3\u0bbe\u0baf\u0bcd\u0bb5\u0bbf\u0ba9\u0bcd \u0baa\u0bcb\u0ba4\u0bc1 \u0b85\u0bb5\u0ba4\u0bbe\u0ba9\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bb5\u0bc8\u0b95\u0bb3\r\n<\/h1><\/br>\r\n<ol>\r\n<li><h4>\u0ba4\u0bc7\u0bb5\u0bc8\u0baf\u0bbe\u0ba9 \u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8 \u0bae\u0bc7\u0bb1\u0bcd\u0b95\u0bca\u0bb3\u0bcd\u0bb5\u0ba4\u0bbe\u0b95\u0baa\u0bcd\r\n\u0baa\u0bc6\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd\r\n<\/h4><\/li><\/br>\r\n\r\n\u0b87\u0bb2\u0b99\u0bcd\u0b95\u0bc8 \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bae\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bcd \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bbe\u0baf\u0bcd\u0bb5\u0bc2 \u0ba8\u0bbf\u0baf\u0bae\u0b99\u0bcd\u0b95\u0bb3\u0bcd\r\n\u0b95\u0ba3\u0bcd\u0b95\u0bbe\u0ba3\u0bbf\u0baa\u0bcd\u0baa\u0bc1\u0b9a\u0bcd \u0b9a\u0baa\u0bc8\u0baf\u0bbe\u0ba9\u0ba4\u0bc1 \u0ba8\u0bbf\u0ba4\u0bbf\u0b95\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd\r\n\u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8 \u0bae\u0bc7\u0bb1\u0bcd\u0b95\u0bca\u0bb3\u0bcd\u0bb5\u0ba4\u0bbe\u0b95 \u0b90\u0ba8\u0bcd\u0ba4\u0bc1 \u0b95\u0bc1\u0bb1\u0bbf\u0ba4\u0bcd\u0ba4\u0bc1\u0bb0\u0bc8\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\r\n\u0bb5\u0bbf\u0baf\u0bbe\u0baa\u0bbe\u0bb0 \u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd\u0bae\u0bc1\u0baf\u0bb1\u0bcd\u0b9a\u0bbf\u0b95\u0bb3\u0bbf\u0bb2\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bc1 \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bc8\u0baf\u0bc2\u0bae\u0bcd\r\n\u0baa\u0bc6\u0bb1\u0bcd\u0bb1\u0ba4\u0bc1. \u0b87\u0bb5\u0bcd\u0bb5\u0bc2\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd \u0ba4\u0bc7\u0bb1\u0bbf\u0baf \u0b87\u0bb2\u0bbe\u0baa\u0bae\u0bcd\u0b83\u0baa\u0b99\u0bcd\u0b95\u0bc1hp\u0bae\u0bc8\r\n\u0bae\u0bc2\u0bb2\u0ba4\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0bb0\u0bc2.2.43 \u0baa\u0bbf\u0bb2\u0bcd\u0bb2\u0bbf\u0baf\u0ba9\u0bcd \u0b95\u0bca\u0ba3\u0bcd\u0b9f \u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8\r\n\u0bb5\u0bbf\u0bb3\u0bc8\u0bb5\u0bbf\u0ba4\u0bcd\u0ba4\u0ba4\u0bc1.\r\n<\/br><\/br>\r\n\r\n\u0b87\u0bb2\u0b99\u0bcd\u0b95\u0bc8 \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0baf\u0bae\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b9f\u0ba9\u0bcd (\u0b87.\u0b95.\u0ba8\u0bbf \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1\r\n\u0bb2.\u0b95.\u0ba8\u0bbf \u0b8e\u0ba9 \u0bae\u0bc1\u0ba9\u0bcd\u0ba9\u0bc6\u0bb4\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0ba4\u0bc1) \u0b9a\u0bc7H\u0ba4\u0bcd\u0ba4\u0bc1\u0baa\u0bcd\r\n\u0baa\u0bc6\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd \u0b95\u0bc2\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0bb5\u0bbf\u0b9f\u0baf\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd\r\n\u0bb5\u0b95\u0bc8\u0b95\u0bb3\u0bcd \u0baa\u0bbf\u0ba9\u0bcd\u0bb5\u0bb0\u0bc1\u0bae\u0bcd \u0bb5\u0bbf\u0ba4\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0b95\u0bc1\u0bb1\u0bbf\u0ba4\u0bcd\u0ba4\u0bc1\u0bb0\u0bc8\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\r\n\u0bb5\u0bbf\u0baf\u0bbe\u0baa\u0bbe\u0bb0\u0ba4\u0bcd \u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd\u0bae\u0bc1\u0baf\u0bb1\u0bcd\u0b9a\u0bbf\u0b95\u0bb3\u0bc1\u0b9f\u0ba9\u0bcd \u0baa\u0bbf\u0ba9\u0bcd\u0bb5\u0bb0\u0bc1\u0bae\u0bcd \u0bb5\u0bbf\u0ba4\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd\r\n\u0b87\u0ba3\u0b99\u0bcd\u0b95\u0bbf\u0baf\u0bca\u0bb4\u0bc1\u0b95\u0bb5\u0bbf\u0bb2\u0bcd\u0bb2\u0bc8.\r\n<\/br><\/br>\r\n<ul>\r\n\t<li>\u0ba4\u0bc1\u0ba3\u0bc8 \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bc1\u0bb3\u0bcd\u0bb3 \u0bae\u0bc1\u0ba4\u0bb2\u0bc0\u0b9f\u0bc1\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0b8f\u0bb1\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd\r\n\u0baa\u0bc6\u0bb1\u0bc1\u0bae\u0ba4\u0bbf \u0b87\u0bb4\u0baa\u0bcd\u0baa\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bc8 \u0bb5\u0bc7\u0bb1\u0bbe\u0ba9 \u0ba8\u0bbf\u0ba4\u0bbf\u0baf\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd\r\n\u0b85\u0b99\u0bcd\u0b95\u0bc0\u0b95\u0bbep\u0b95\u0bcd\u0b95\u0ba4\u0bcd \u0ba4\u0bb5\u0bb1\u0bbf\u0baf\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95: \u0b87.\u0b95.\u0ba8\u0bbf 41 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 9)\r\n<\/li><\/br>\r\n\t<li>\u0ba4\u0bca\u0b9fH\u0baa\u0bbe\u0ba9 \u0ba4\u0bb0\u0baa\u0bcd\u0baa\u0bbf\u0ba9\u0bbep\u0b9f\u0bae\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bc1 \u0baa\u0bc6\u0bb1\u0ba4\u0bcd\u0ba4\u0b95\u0bcd\u0b95 \u0b90\u0baf\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1hp\u0baf\r\n\u0b95\u0b9f\u0ba9\u0bcd\u0b95\u0bb3\u0bcd \u0ba4\u0bca\u0b9fH\u0baa\u0bbf\u0bb2\u0bcd \u0b8f\u0bb1\u0bcd\u0baa\u0bbe\u0b9f\u0bc1\u0b95\u0bb3\u0bc8\u0b9a\u0bcd \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0bbe\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95:\r\n\u0bb2.\u0b95.\u0ba8\u0bbf 3 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 13)\r\n<\/li><\/br>\r\n\t<li>\u0baa\u0baf\u0ba9\u0bcd\u0baa\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1\u0b95\u0bcd \u0b95\u0bbe\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bc8\u0b95\u0bcd \u0b95\u0bca\u0ba3\u0bcd\u0b9f \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bcd\r\n\u0ba4\u0bca\u0b9fH\u0baa\u0bbf\u0bb2\u0bcd \u0ba4\u0bc7\u0baf\u0bcd\u0bb5\u0b9f\u0bc8\u0baf\u0b95\u0bcd \u0b95\u0bc2\u0b9f\u0bbf\u0baf \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bc8\r\n\u0ba4\u0bc7\u0baf\u0bcd\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0ba4\u0bcd \u0ba4\u0bb5\u0bb1\u0bbf\u0baf\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95: \u0bb2.\u0b95.\u0ba8\u0bbf 16\r\n\u0baa\u0ba8\u0bcd\u0ba4\u0bbf 50)\r\n<\/li><\/br>\r\n\t<li>\u0b95\u0bc2\u0b9f\u0bcd\u0b9f\u0bbe\u0b95\u0b95\u0bcd \u0b95\u0b9f\u0bcd\u0b9f\u0bc1\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0ba4\u0bcd\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf\u0baf\u0bc8\r\n\u0b85\u0b99\u0bcd\u0b95\u0bc0\u0b95\u0bbep\u0b95\u0bcd\u0b95\u0bc1\u0bae\u0bcd \u0baa\u0bca\u0bb4\u0bc1\u0ba4\u0bc1 \u0bb5\u0bbf\u0b95\u0bbf\u0ba4\u0bbe\u0b9a\u0bbe\u0bb0\u0bae\u0bbe\u0b95\u0ba4\u0bcd \u0ba4\u0bbf\u0bb0\u0b9f\u0bcd\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\r\n\u0bae\u0bc1\u0bb1\u0bc8\u0baf\u0bca\u0ba9\u0bcd\u0bb1\u0bbf\u0ba9\u0bc8 \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0baa\u0b99\u0bcd\u0b95\u0bc1hp\u0bae\u0bc8 \u0bae\u0bc2\u0bb2\u0ba4\u0ba9\r\n\u0bae\u0bc1\u0bb1\u0bc8\u0baf\u0bbf\u0ba9\u0bc8\u0baa\u0bcd \u0baa\u0bbf\u0bb0\u0baf\u0bcb\u0b95\u0bbf\u0b95\u0bcd\u0b95\u0ba4\u0bcd \u0ba4\u0bb5\u0bb1\u0bbf\u0baf\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95: \u0b87.\u0b95.\u0ba8\u0bbf\r\n31 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf\u0b95\u0bb3\u0bcd 30 \u0bae\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bcd 38)\r\n<\/li><\/br>\r\n\t<li>\u0ba4\u0bbf\u0bb0\u0b9f\u0bcd\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0ba8\u0bbf\u0ba4\u0bbf\u0baf\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bc8\u0b95\u0bcd \u0b95\u0bbe\u0b9f\u0bcd\u0b9f\u0ba4\u0bcd\r\n\u0ba4\u0bb5\u0bb1\u0bbf\u0baf\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95: \u0b87.\u0b95.\u0ba8\u0bbf 26 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 9 \u0bae\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bcd \u0bb2.\u0b95.\u0ba8\u0bbf\r\n27 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 9 \u0bae\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bcd 10)\r\n<\/li><\/br>\r\n\t<li>\u0baa\u0bca\u0bb1\u0bc1\u0baa\u0bcd\u0baa\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bc8 \u0bae\u0bbf\u0b95\u0bc8\u0baf\u0bbe\u0b95 \u0b85\u0bb1\u0bbf\u0b95\u0bcd\u0b95\u0bc8\u0baf\u0bbf\u0b9f\u0bcd\u0b9f\u0bae\u0bc8 (\u0baa\u0bbeH\u0b95\u0bcd\u0b95\r\n\u0b87.\u0b95.\u0ba8\u0bbf 36 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 10 \u0b95\u0b9f\u0bcd\u0b9f\u0bae\u0bc8\u0baa\u0bcd\u0baa\u0bc1 \u0baa\u0ba8\u0bcd\u0ba4\u0bbf 91)\r\n2. \u0b89\u0ba4\u0bb5\u0bbf\u0b95\u0bcd \u0b95\u0b9f\u0bbf\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd\r\n<\/li><\/br>\r\n<\/ul>\r\n<li><h4>Letters of Assistance<\/h4><\/li><\/br>\r\n\r\nDepartures from Sri Lanka Accounting Standards detected,\u00a0which were material, but not significant as to require\u00a0the use of procedure using statutory provisions, were\u00a0informed to the enterprises, by letter, without extensive\u00a0inquiries, so that enterprises could, where necessary, take\u00a0corrective action on their own. Such letters not being\u00a0directions issued by SLAASMB, are intended to be letters\u00a0of assistance.<\/br><\/br>\r\n\r\nThe main findings on which the Sri Lanka AccountingStandards (prefixed SLAS or LKAS) had been complied\u00a0with by SBEs with issues observed are set out below.<\/br><\/br>\r\n<ul>\r\n\t<li>Failure to disclose information relating to the nature of\u00a0the related party relationships as well as information\u00a0about transactions with related parties &#8211; in 163 SBEs\u00a0including 54 in SME sector.\r\n(Reference; LKAS 24 paragraphs 17 and 18; SME\u00a0section 33 paragraph 33.9)<\/li><\/br>\r\n\t<li>Failure to disclose the nature and extent of risks\u00a0arising from financial instruments to which the entity\u00a0is exposed at the end of the reporting period &#8211; in 86\u00a0SBEs.\r\n(Reference; SLFRS 7 paragraphs 31, 36 and 37)<\/li><\/br>\r\n\t<li>Failure to recognise deferred tax liabilities &#8211; in 59\u00a0SBEs including 16 in SME sector.\r\n(Reference; LKAS 12 paragraphs 15, 20 and 24; SME\u00a0section 29 paragraph 29.15)<\/li><\/br>\r\n\t<li>Failure to disclose the summary of significant\u00a0accounting policies used when preparing financial\r\nstatements including the measurement bases that are\u00a0relevant to understand the financial statements &#8211; in 45\u00a0SBEs.\u00a0(Reference; LKAS 1 paragraph 117)<\/li><\/br>\r\n\t<li>Failure to disclose the effective date of revaluation,\u00a0method and significant assumptions used in the\u00a0valuation and carrying value of property plant and\u00a0equipment that would have been recognised under the\u00a0cost model &#8211; in 40 SBEs.\u00a0(Reference; LKAS 16 paragraph77)<\/li><\/br>\r\n\t<li>Failure to prepare and present consolidated financial\u00a0statements &#8211; in 40 SBEs including 25 in SME sector.\u00a0(Reference; LKAS 27 paragraphs 9 and 10; SME\u00a0section 9 paragraphs 9.2 and 9.3)<\/li><\/br>\r\n\t<li>Failure to disclose an explanation of the relationship\u00a0between tax expense (income) and accounting profit &#8211;\u00a0in 36 SBEs including 18 in SME sector.\u00a0(Reference; LKAS 12 paragraph 81; SME section 29\u00a0paragraph 29.32)<\/li><\/br>\r\n<\/ul>\r\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>2014\u0b86\u0bae\u0bcd \u0b86\u0ba3\u0bcd\u0b9f\u0bbf\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0ba8\u0bbf\u0ba4\u0bbf\u0baf\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0bae\u0bc0\u0bb3\u0bbe\u0baf\u0bcd\u0bb5\u0bbf\u0ba9\u0bcd \u0baa\u0bcb\u0ba4\u0bc1 \u0b85\u0bb5\u0ba4\u0bbe\u0ba9\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bb5\u0bc8\u0b95\u0bb3 \u0ba4\u0bc7\u0bb5\u0bc8\u0baf\u0bbe\u0ba9 \u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8 \u0bae\u0bc7\u0bb1\u0bcd\u0b95\u0bca\u0bb3\u0bcd\u0bb5\u0ba4\u0bbe\u0b95\u0baa\u0bcd \u0baa\u0bc6\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd \u0b87\u0bb2\u0b99\u0bcd\u0b95\u0bc8 \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bae\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bcd \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bbe\u0baf\u0bcd\u0bb5\u0bc2 \u0ba8\u0bbf\u0baf\u0bae\u0b99\u0bcd\u0b95\u0bb3\u0bcd \u0b95\u0ba3\u0bcd\u0b95\u0bbe\u0ba3\u0bbf\u0baa\u0bcd\u0baa\u0bc1\u0b9a\u0bcd \u0b9a\u0baa\u0bc8\u0baf\u0bbe\u0ba9\u0ba4\u0bc1 \u0ba8\u0bbf\u0ba4\u0bbf\u0b95\u0bcd \u0b95\u0bc2\u0bb1\u0bcd\u0bb1\u0bc1\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8 \u0bae\u0bc7\u0bb1\u0bcd\u0b95\u0bca\u0bb3\u0bcd\u0bb5\u0ba4\u0bbe\u0b95 \u0b90\u0ba8\u0bcd\u0ba4\u0bc1 \u0b95\u0bc1\u0bb1\u0bbf\u0ba4\u0bcd\u0ba4\u0bc1\u0bb0\u0bc8\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0bb5\u0bbf\u0baf\u0bbe\u0baa\u0bbe\u0bb0 \u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd\u0bae\u0bc1\u0baf\u0bb1\u0bcd\u0b9a\u0bbf\u0b95\u0bb3\u0bbf\u0bb2\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bc1 \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bc8\u0baf\u0bc2\u0bae\u0bcd \u0baa\u0bc6\u0bb1\u0bcd\u0bb1\u0ba4\u0bc1. \u0b87\u0bb5\u0bcd\u0bb5\u0bc2\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd \u0ba4\u0bc7\u0bb1\u0bbf\u0baf \u0b87\u0bb2\u0bbe\u0baa\u0bae\u0bcd\u0b83\u0baa\u0b99\u0bcd\u0b95\u0bc1hp\u0bae\u0bc8 \u0bae\u0bc2\u0bb2\u0ba4\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0bb0\u0bc2.2.43 \u0baa\u0bbf\u0bb2\u0bcd\u0bb2\u0bbf\u0baf\u0ba9\u0bcd \u0b95\u0bca\u0ba3\u0bcd\u0b9f \u0ba4\u0bbf\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc8 \u0bb5\u0bbf\u0bb3\u0bc8\u0bb5\u0bbf\u0ba4\u0bcd\u0ba4\u0ba4\u0bc1. \u0b87\u0bb2\u0b99\u0bcd\u0b95\u0bc8 \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0baf\u0bae\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b9f\u0ba9\u0bcd (\u0b87.\u0b95.\u0ba8\u0bbf \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0bb2.\u0b95.\u0ba8\u0bbf \u0b8e\u0ba9 \u0bae\u0bc1\u0ba9\u0bcd\u0ba9\u0bc6\u0bb4\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0ba4\u0bc1) \u0b9a\u0bc7H\u0ba4\u0bcd\u0ba4\u0bc1\u0baa\u0bcd \u0baa\u0bc6\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b89\u0bb1\u0bc1\u0ba4\u0bbf\u0bae\u0bca\u0bb4\u0bbf\u0b95\u0bb3\u0bcd \u0b95\u0bc2\u0bb1\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0bb5\u0bbf\u0b9f\u0baf\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0bb5\u0b95\u0bc8\u0b95\u0bb3\u0bcd \u0baa\u0bbf\u0ba9\u0bcd\u0bb5\u0bb0\u0bc1\u0bae\u0bcd \u0bb5\u0bbf\u0ba4\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0b95\u0bc1\u0bb1\u0bbf\u0ba4\u0bcd\u0ba4\u0bc1\u0bb0\u0bc8\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-372","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/pages\/372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/comments?post=372"}],"version-history":[{"count":21,"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/pages\/372\/revisions"}],"predecessor-version":[{"id":798,"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/pages\/372\/revisions\/798"}],"wp:attachment":[{"href":"https:\/\/slaasmb.gov.lk\/ta\/wp-json\/wp\/v2\/media?parent=372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}