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Atul Ltd | Annual Report 2016-17
Transition to Ind AS
(continued)
B) Reconciliations between IGAAP and Ind AS
Ind AS 101 requires an entity to reconcile equity, total comprehensive income and cash flows for prior periods. The
following tables represent the reconciliations from IGAAP to Ind AS:
a) Reconciliation of Balance Sheet for the year ended March 31, 2016 and April 01, 2015
(
`
cr)
Particulars
Note
to first
time
adoption
As at March 31, 2016
As at April 01, 2015
Regrouped
IGAAP*
Adjustments Ind AS Regrouped
IGAAP*
Adjustments Ind AS
ASSETS
Non-current assets
Property, plant and equipment
a, g, p, q
750.44
(0.96)
749.48
514.21
(3.03)
511.18
Capital work-in-progress
q
180.68
(0.24)
180.44
112.05
(0.11)
111.94
Investment properties
a
–
3.22
3.22
–
3.22
3.22
Other intangible assets
0.12
–
0.12
0.22
–
0.22
Biological assets other than bearer
plants
n
–
8.20
8.20
–
7.24
7.24
Investments accounted for using the
equity method
I, q
–
32.43
32.43
–
28.67
28.67
Financial assets
i)
Investments
b, p
60.79
283.43
344.22
62.60
320.13
382.73
ii)
Loans
l
14.92
(5.52)
9.40
14.88
(7.00)
7.88
iii)
Other financial assets
3.14
–
3.14
6.12
–
6.12
Income tax assets (net)
p
4.29
0.07
4.36
1.51
0.06
1.57
Deferred tax assets
d, p, q
–
13.54
13.54
–
12.83
12.83
Other non-current assets
p
71.74
0.01
71.75
71.57
0.01
71.58
Total non-current assets
1,086.12
334.18 1,420.30
783.16
362.02 1,145.18
Current assets
Inventories
n, p, q
434.87
(7.09)
427.78
415.30
(3.79)
411.51
Biological assets
n
–
0.29
0.29
–
–
–
Financial assets
i)
Investments
p
1.87
0.18
2.05
2.66
–
2.66
ii)
Trade receivables
p, q
446.39
(5.00)
441.39
444.42
(5.26)
439.16
iii) Cash and cash equivalents
p, q
19.34
(1.27)
18.07
33.73
(2.74)
30.99
iv) Bank balances other than cash
and cash equivalents above
p
3.93
0.01
3.94
3.27
0.35
3.62
vi) Other financial assets
p, q
18.94
(4.98)
13.96
14.41
0.67
15.08
Other current assets
m, p, q
130.34
20.89
151.23
126.12
5.48
131.60
Total current assets
1,055.68
3.03 1,058.71
1,039.91
(5.29) 1,034.62
Total assets
2,141.80
337.21 2,479.01
1,823.07
356.73 2,179.80
EQUITY AND LIABILITIES
Equity
Equity share capital
29.68
–
29.68
29.68
–
29.68
Other equity
b, c, d,
f, l, n, o,
p, q
1,245.04
340.07 1,585.11
1,009.31
360.29 1,369.60
Equity attributable to owners
of the Company
1,274.72
340.07 1,614.79
1,038.99
360.29 1,399.28
Non-controlling interests
n
5.62
(3.17)
2.45
5.68
(3.16)
2.52
Total equity
1,280.34
336.90 1,617.24
1,044.67
357.13 1,401.80
Notes
to the Consolidated Financial Statements