143 / 260
(
`
cr)
Note 14 Other equity (continued)
As at
March 31, 2019
As at
March 31, 2018
ii)
/ljljĚČƥĿDŽĚ ƎūƑƥĿūŠ ūlj Čîƙĺ ǜūDž ĺĚēijĚƙ
Balance as at the beginning of the year
0.03
ȳǦȦǪǭȴ
ēēȠ /ljljĚČƥĿDŽĚ ƎūƑƥĿūŠ ūlj ijîĿŠ ʈ ȳŕūƙƙȴ ūŠ Čîƙĺ ǜūDž ĺĚēijĚƙ
1.22
0.05
Less: Deferred tax liability on above
ȳǦȦǪǩȴ
(0.02)
gĚƙƙȠ OĚēijĿŠij ijîĿŠ ʈ ȳŕūƙƙȴ ƑĚČŕîƙƙĿǛĚē ƥū ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē
Loss
(0.03)
ǦȦǪǭ
Balance as at the end of the year
0.79
0.03
2,619.88
2,167.86
Nature and purpose of other reserves
a) Securities premium
Securities premium is used to record the premium on issue of shares. The reserve is utilised in accordance with the
provisions of the Companies Act, 2013.
b) General reserve
General reserve represents the amount appropriated out of retained earnings pursuant to the earlier provisions of
Companies Act, 1956. Mandatory transfer to general reserve is not required under the Companies Act, 2013.
c) Retained earnings
¤ĚƥîĿŠĚē ĚîƑŠĿŠijƙ îƑĚ ƥĺĚ ƎƑūǛƥƙ ƥĺîƥ ƥĺĚ ūŞƎîŠNj ĺîƙ ĚîƑŠĚē ƥĿŕŕ ēîƥĚȡ ŕĚƙƙ îŠNj ƥƑîŠƙljĚƑƙ ƥū ijĚŠĚƑîŕ ƑĚƙĚƑDŽĚȡ îŠNj ƥƑîŠƙljĚƑƙ
from or to OCI, dividends or other distributions paid to shareholders.
d) FVOCI - equity instruments
The Company has elected to recognise changes in the fair value of certain investments in equity securities in other
comprehensive income. These changes are accumulated within the FVOCI equity instruments reserve within equity. The
Company transfers amounts from this reserve to retained earnings when the relevant equity securities are de-recognised.
Ěȴ îƙĺ ǜūDž ĺĚēijĿŠij ƑĚƙĚƑDŽĚ
The Company uses hedging instruments as part of its management of foreign currency risk associated with its highly
probable forecast sale and inventory purchases and interest rate risk associated with variable interest rate borrowings.
For hedging foreign currency risk, the Company uses foreign currency forward contracts, foreign currency option contracts
îŠē ĿŠƥĚƑĚƙƥ ƑîƥĚ ƙDžîƎƙȦ ¹ĺĚNj îƑĚ ēĚƙĿijŠîƥĚē îƙ Čîƙĺ ǜūDž ĺĚēijĚƙ ƥū ƥĺĚ ĚNJƥĚŠƥ ƥĺĚƙĚ ĺĚēijĚƙ îƑĚ ĚljljĚČƥĿDŽĚȡ ƥĺĚ ČĺîŠijĚ ĿŠ
ljîĿƑ DŽîŕƭĚ ūlj ƥĺĚ ĺĚēijĿŠij ĿŠƙƥƑƭŞĚŠƥ Ŀƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ Čîƙĺ ǜūDž ĺĚēijĿŠij ƑĚƙĚƑDŽĚȦ ŞūƭŠƥƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ Čîƙĺ ǜūDž
ĺĚēijĿŠij ƑĚƙĚƑDŽĚ Ŀƙ ƑĚČŕîƙƙĿǛĚē ƥū ƎƑūǛƥ ūƑ ŕūƙƙ DžĺĚŠ ƥĺĚ ĺĚēijĚē ĿƥĚŞ îljljĚČƥƙ ƎƑūǛƥ ūƑ ŕūƙƙ ȳljūƑ ĚNJîŞƎŕĚȡ ƙîŕĚƙ îŠē ĿŠƥĚƑĚƙƥ
ƎîNjŞĚŠƥƙȴȦ ØĺĚŠ ƥĺĚ ljūƑĚČîƙƥ ƥƑîŠƙîČƥĿūŠ ƑĚƙƭŕƥƙ ĿŠ ƥĺĚ ƑĚČūijŠĿƥĿūŠ ūlj î ŠūŠȹǛŠîŠČĿîŕ îƙƙĚƥ ȳljūƑ ĚNJîŞƎŕĚȡ ĿŠDŽĚŠƥūƑNjȴȡ ƥĺĚ
îŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ Čîƙĺ ǜūDž ĺĚēijĿŠij ƑĚƙĚƑDŽĚ Ŀƙ îēŏƭƙƥĚē îijîĿŠƙƥ ƥĺĚ ČîƑƑNjĿŠij îŞūƭŠƥ ūlj ƥĺĚ ŠūŠȹǛŠîŠČĿîŕ îƙƙĚƥȦ
(
`
cr)
sūƥĚ ǧǫ ~ƥĺĚƑ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ
As at
March 31, 2019
As at
March 31, 2018
Current
Non-current
Current
Non-current
a)
/ŞƎŕūNjĚĚ ċĚŠĚǛƥƙ ƎîNjîċŕĚ
ǪǭȦǭǦ
-
ǨǪȦǨǮ
-
b) Security deposits
-
22.39
-
19.80
c)
ÀŠČŕîĿŞĚē ēĿDŽĿēĚŠēƙȜ
ǨȦǧǪ
-
1.95
-
d)
ÀŠČŕîĿŞĚē ŞîƥƭƑĚē ēĚƎūƙĿƥƙ îŠē ĿŠƥĚƑĚƙƥ ƥĺĚƑĚūŠȜ
0.01
-
0.01
-
e) Creditor for capital goods
ǧǬȦǪǫ
-
18.81
-
f) Other liabilities (includes discount payable)
1.79
2.61
10.13
2.77
68.09
25.00
55.18
22.57
*There is no amount due and outstanding to be credited to Investor Education and Protection Fund as at March 31, 2019.
ǧǪǧ
Standalone
|
Notes to the Financial Statements