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Note 28.17 Changes in accounting policies (continued)
¬ƥîƥĚŞĚŠƥ ūlj ƎƑūǛƥ îŠē ŕūƙƙ ȳĚNJƥƑîČƥȴ
Note
2018-19
Increase |
(decrease)
2018-19
without adoption
of Ind AS 115
as reported
INCOME
Revenue from operations
i
3,921.93
(6.12)
3,915.81
Total income
3,921.93
(6.12)
3,915.81
EXPENSES
Other expenses
ii
ǯǦǯȦǪǫ
(6.12)
903.33
Total expenses
909.45
(6.12)
903.33
3,012.48
-
3,012.48
Note:
i)
Revenue deferment of
`
ǬȦǧǨ ČƑ ƑĚƎƑĚƙĚŠƥĿŠij ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ĚNJƎūƑƥ ČūŠƥƑîČƥƙ ĿŠ ČƭƑƑĚŠƥ NjĚîƑȦ
ii) Expenses deferment of
`
ǬȦǧǨ ČƑ ƑĚƎƑĚƙĚŠƥĿŠij ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ĚNJƎūƑƥ ČūŠƥƑîČƥƙ ĿŠ ČƭƑƑĚŠƥ NjĚîƑȦ
iii) Presentation of assets and liabilities related to contracts with customers:
Liabilities relating to expected discounts of
`
ǩȦǯǨ ČƑ DžĚƑĚ ƎƑĚDŽĿūƭƙŕNj ƎƑĚƙĚŠƥĚē îƙ ūƥĺĚƑ ČƭƑƑĚŠƥ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ îƑĚ ŠūDž
included as contract liabilities.
Advance from customers of
`
ǪȦǨǩ ČƑ DžĚƑĚ ƎƑĚDŽĿūƭƙŕNj ƎƑĚƙĚŠƥĚē îƙ ūƥĺĚƑ ČƭƑƑĚŠƥ ŕĿîċĿŕĿƥĿĚƙ îƑĚ ŠūDž ĿŠČŕƭēĚē îƙ ČūŠƥƑîČƥ
liabilities.
Note 28.18 Events after the reporting period
The proposed dividend on equity shares at
`
15 per share is recommended by the Board which is subject to the approval of
shareholders in the ensuing Annual General Meeting.
Note 28.19 Rounding off
Figures less than
`
50,000 have been shown at actual in brackets.
Note 28.20 Authorisation for issue of the Financial Statements
The Financial Statements were authorised for issue by the Board on April 26, 2019.
In terms of our report attached
For and on behalf of the Board of Directors
For Deloitte Haskins & Sells LLP
Chartered Accountants
R A Shah
S S Lalbhai
¹ ¤ HūƎĿ eîŠ
B S Mehta
Chairman and Managing Director
Samir R. Shah
Whole-time Director and CFO
S M Datta
Partner
V S Rangan
L P Patni
M M Chitale
Company Secretary
S A Panse
B R Arora
S A Lalbhai
B N Mohanan
Directors
Managing Director
Mumbai
Whole-time Director
Mumbai
April 26, 2019
and President - U&S
April 26, 2019
173
Standalone
|
Notes to the Financial Statements