Atul Ltd 2017-18

171 Note 2 Property, plant and equipment ( ` cr) Particulars Land – freehold 1 Land – leasehold Buildings 1, 2 Plant and equipment Vehicles Office equipment and furniture Roads Bearer plants Total Capital work-in- progress 3 Gross carrying amount As at March 31, 2016 11.63 3.70 146.66 628.26 8.03 11.82 4.39 – 814.49 180.44 Acquisition of subsidiary companies 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 4 – – – (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 13.87 176.25 898.12 8.24 14.48 10.79 6.10 1,159.87 58.99 Additions 7.08 – 18.77 79.94 1.75 2.66 1.60 – 111.80 333.71 Other adjustments 4 – – – 0.05 – – – – 0.05 – Disposal, transfer and adjustments – – – (0.90) (2.75) – – – (3.65) (296.50) As at March 31, 2018 39.10 13.87 195.02 977.21 7.24 17.14 12.39 6.10 1,268.07 96.20 Depreciation | Amortisation 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 – For the year – 0.09 8.04 96.14 1.36 2.30 2.29 0.15 110.37 – Disposal and adjustments – – – (0.94) (2.49) – – – (3.43) – Up to March 31, 2018 – 0.27 21.85 232.53 1.73 7.16 3.95 0.28 267.77 – Net carrying amount As at March 31, 2017 32.02 13.69 162.44 760.79 5.38 9.62 9.13 5.97 999.04 58.99 As at March 31, 2018 39.10 13.60 173.17 744.68 5.51 9.98 8.44 5.82 1,000.30 96.20 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 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, 2017: ` 2 cr). 2 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). 3 C apital work-in-progress mainly comprises addition | expansion projects in progress. 4 E xchange rate difference capitalised during current year ` 0.05 cr (Previous year: ` (0.07) cr). 5 R efer Note 17 for information on property, plant and equipment hypothecated | mortgaged as security by the Group. 6 R efer Note 29.2 for disclosure of contractual commitment for acquisition of property, plant and equipment. Notes to the Consolidated Financial Statements