Atul Ltd 2016-17

173 Note 2 Property, plant and equipment ( ` cr) Particulars Land – freehold 1 Land – leasehold 1 Buildings 1, 2 Plant and equipment 3 Vehicles Office equipment and furniture Roads Bearer plants Total Capital work-in- progress 4 Gross carrying amount Deemed cost as at April 01, 2015 5 10.86 3.66 118.92 362.29 4.88 9.78 0.79 – 511.18 111.94 Additions 0.77 0.04 27.74 263.47 3.75 2.04 3.60 – 301.41 335.02 Other adjustments 6 – – – 4.41 – – – – 4.41 – Disposal, transfer and adjustments – – – (1.10) (0.60) – – – (1.70) (266.52) As at March 31, 2016 11.63 3.70 146.66 629.07 8.03 11.82 4.39 – 815.30 180.44 Acquisition of subsidiary companies (refer Note 29.17) 10.50 10.13 0.32 6.97 – 0.01 – – 27.93 – Additions 10.48 0.04 29.28 262.98 1.00 2.65 6.40 6.10 318.93 175.05 Other adjustments 6 – – – (0.07) – – – – (0.07) – Disposal, transfer and adjustments (0.59) – (0.01) (0.02) (0.79) – – – (1.41) (296.50) As at March 31, 2017 32.02 13.87 176.25 898.93 8.24 14.48 10.79 6.10 1,160.68 58.99 Depreciation | Amortisation For the year – 0.09 6.71 54.60 1.54 2.59 0.44 – 65.97 – Disposal and adjustments – – – (0.07) (0.07) (0.01) – – (0.15) – Up to March 31, 2016 – 0.09 6.71 54.53 1.47 2.58 0.44 – 65.82 – For the year – 0.09 7.10 82.80 1.65 2.35 1.22 0.13 95.34 – Disposal and adjustments – – – – (0.26) (0.07) – – (0.33) – Up to March 31, 2017 – 0.18 13.81 137.33 2.86 4.86 1.66 0.13 160.83 – Net carrying amount As at March 31, 2016 11.63 3.61 139.95 574.54 6.56 9.24 3.95 – 749.48 180.44 As at March 31, 2017 32.02 13.69 162.44 761.60 5.38 9.62 9.13 5.97 999.85 58.99 Notes: 1 P ursuant to the order passed by Honourable High Court of Gujarat, dated November 17, 2008 and April 17, 2009 in case of water charges, the Group has created first charge over its certain land and buildings in favour of Government of Gujarat and paid security deposit ` 2 cr (March 31, 2016 and April 01, 2015: ` 2 cr). 2 I ncludes premises on ownership basis ` 1.10 cr (March 31, 2016 and April 01, 2015: ` 1.10 cr) and cost of fully paid share in co-operative society ` 2,000 (March 31, 2016 and April 01, 2015: ` 2,000). 3 I ncludes equity contribution of ` 0.07 cr in 70,000 Equity shares of Bharuch Enviro Infrastructure Ltd and ` 0.72 cr in 7,15,272 Equity shares of Narmada Clean Tech Ltd to discharge effluent through common ETP facility. 4 Capital work-in-progress mainly comprises addition | expansion projects in progress. 5 Property plant and equipment - Gross amount as at April 01, 2015 under IGAAP. ( ` cr) Particulars Land – freehold 1 Land – leasehold 1 Buildings 1, 2 Plant and equipment 3 Vehicles Office equipment and furniture Roads Bearer plants Total Capital work-in- progress 4 Gross carrying amount as at April 01, 2015 10.86 3.66 190.58 1,021.63 15.24 33.32 3.42 – 1,278.71 111.94 Depreciation up to March 31, 2015 – – 71.66 659.34 10.36 23.54 2.63 – 767.53 – Net carrying amount as at April 01, 2015 10.86 3.66 118.92 362.29 4.88 9.78 0.79 – 511.18 111.94 6 Exchange rate difference capitalised during current year ` (0.07) cr (Previous year: ` 4.41 cr). 7 Refer Note 17 for information on property, plant and equipment hypothecated | mortgaged as security by the Group. 8 Refer Note 29.2 for disclosure of contractual commitment for acquisition of property, plant and equipment. Notes to the Consolidated Financial Statements

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