Survey: Revising Criteria for Specified Business Entity  (SBE) Identification 
The Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAASMB) is conducting a vital policy review to reassess and revise the identification criteria for Specified Business Entities (SBEs). The current SBE criteria, established under the Sri Lanka Accounting and Auditing Standards Act, No. 15 of 1995, must be updated to reflect the modern commercial landscape and strengthen the application of financial reporting standards in Sri Lanka.

Your valuable input is crucial to this process. The SLAASMB guarantees strict confidentiality of all data and its sole use for the purpose of this policy revision.

Thank you for your valuable support.
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Section A: Company & Contact Information
Business/Company Name
 *
Registered Office Address
 *
Organization Type
 *
Required
Industry/Sector
Main Business Activity: (Briefly describe the company's primary product or service.)
Year of Incorporation/Establishment
MM
/
DD
/
YYYY
Contact Person for Information (Name & Title)
Email of Contact Person 
Telephone/Mobile of Contact Person 
Select the Financial Year-end
Total Number of Employees (Including casual and outsourced staff/laborers working in the company  *

Total Assets Value (Current value of all company assets):

 *

Total Outstanding Loans and Borrowings (Total external debt/borrowings)

 *

Total Revenue (Gross operational income)

 *

Export Revenue as a Percentage of Total Revenue

Number of subsidiaries under the direct control of the business entity

Percentage of Minority Shareholders' Equity Value (Total equity held by shareholders with a non-controlling interest)

 *

Currently applying accounting standards for the preparation of Financial Statements

Number of staff directly involved in the preparation and presentation of Financial Reporting (e.g., accountants, bookkeepers, analysts)

Use of ERP / Software System for Accounting/Finance

 *
If Yes, Name of the ERP/Software System
Academic/Professional qualification of the Head of Finance (CFO, Financial Controller, etc., please mark all relevant qualifications)
Academic Qualification
Does the company prepare consolidated financial statements?
If Yes, Number of subsidiary companies *

Type of Audit/Assurance received for the most recent financial statements 

Application status of sustainability standards

Any Other Comments
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