Atul Ltd 2017-18

113 Note 2 Property, plant and equipment ( ` cr) Particulars Land – freehold 1 Land – leasehold 2 Buildings 1, 3 Plant and equipment Vehicles Office equipment and furniture Roads Bearer plants Total Capital work-in- progress 4 Gross carrying amount As at March 31, 2016 6.34 3.66 134.84 606.83 7.95 9.75 4.39 – 773.76 169.66 Additions 8.21 – 28.45 261.32 1.01 2.20 6.40 0.33 307.92 163.83 Other adjustments 5 – – – (0.07) – – – – (0.07) – Disposal, transfer and adjustments (0.59) – (0.01) – (0.79) – – – (1.39) (296.50) As at March 31, 2017 13.96 3.66 163.28 868.08 8.17 11.95 10.79 0.33 1,080.22 36.99 Additions 6.64 – 13.80 70.57 1.80 1.87 1.60 – 96.28 120.40 Other adjustments 5 – – – 0.05 – – – – 0.05 – Disposal, transfer and adjustments – – – (0.84) (2.75) – – – (3.59) (87.83) As at March 31, 2018 20.60 3.66 177.08 937.86 7.22 13.82 12.39 0.33 1,172.96 69.56 Depreciation | Amortisation Up to March 31, 2016 – 0.05 6.24 51.63 1.46 1.90 0.44 – 61.72 – For the year – 0.05 6.61 79.81 1.59 1.73 1.22 0.01 91.02 – Disposal and adjustments – – – 0.02 (0.22) (0.01) – – (0.21) – Up to March 31, 2017 – 0.10 12.85 131.46 2.83 3.62 1.66 0.01 152.53 – For the year – 0.05 7.44 92.01 1.34 1.63 2.29 0.01 104.77 – Disposal and adjustments – – – (0.83) (2.38) – – – (3.21) – Up to March 31, 2018 – 0.15 20.29 222.64 1.79 5.25 3.95 0.02 254.09 – Net carrying amount As at March 31, 2017 13.96 3.56 150.43 736.62 5.34 8.33 9.13 0.32 927.69 36.99 As at March 31, 2018 20.60 3.51 156.79 715.22 5.43 8.57 8.44 0.31 918.87 69.56 Notes: 1 P ursuant to the order passed by The Honourable High Court of Gujarat, dated November 17, 2008 and April 17, 2009 in case of water charges, the Company has created first charge over its certain land and buildings in favour of the Government of Gujarat and paid a security deposit ` 2 cr (March 31, 2017: ` 2 cr). 2 Refer Note 27.12 (b) (ii) for disclosures where the Company is a lessee under a finance lease. 3 I ncludes premises on ownership basis ` 1.10 cr (March 31, 2017: ` 1.10 cr) and cost of fully paid share in co-operative society ` 2,000 (March 31, 2017: ` 2,000). 4 Capital work-in-progress mainly comprises addition | expansion projects in progress. 5 Exchange rate difference capitalised during current year ` 0.05 cr (Previous year: ` (0.07) cr). 6 Refer Note 15 for information on property, plant and equipment hypothecated | mortgaged as security by the Company. 7 Refer Note 27.2 for disclosure of contractual commitment for acquisition of property, plant and equipment. Notes to the Financial Statements