136 / 260
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cr)
Note 3 Investment properties
As at
March 31, 2019
As at
March 31, 2018
Land - freehold
Gross carrying amount
3.22
3.22
Net carrying amount
3.22
3.22
îȴ
ŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ljūƑ ĿŠDŽĚƙƥŞĚŠƥ ƎƑūƎĚƑƥĿĚƙȠ
¹ĺĚ ūŞƎîŠNj ĺîƙ ČŕîƙƙĿǛĚē ƎîƑČĚŕƙ ūlj ljƑĚĚĺūŕē ŕîŠē ĺĚŕē ljūƑ î ČƭƑƑĚŠƥŕNj ƭŠēĚƥĚƑŞĿŠîċŕĚ ljƭƥƭƑĚ ƭƙĚ îƙ ĿŠDŽĚƙƥŞĚŠƥ
ƎƑūƎĚƑƥĿĚƙȦ ¹ĺĚƑĚ îƑĚ Šū îŞūƭŠƥƙ ƎĚƑƥîĿŠĿŠij ƥū ƥĺĚƙĚ ĿŠDŽĚƙƥŞĚŠƥ ƎƑūƎĚƑƥĿĚƙ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē
Loss, since the Company does not receive any rental income, incur any depreciation or other operating expenses.
b) The Company does not have any contractual obligations to purchase, construct or develop, for maintenance or
enhancements of investment property.
c) Fair value:
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cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Investment properties
110.00
ǧǪǧȦǦǦ
110.00
141.00
Estimation of fair value
The Company obtains valuations from independent valuer for its investment properties at least annually. The best evidence of
fair value is current prices in an active market for similar properties. Where such information is not available, the valuer considers
information from a variety of sources including current prices in an active market for investment properties of different nature or
ƑĚČĚŠƥ ƎƑĿČĚƙ ūlj ƙĿŞĿŕîƑ ĿŠDŽĚƙƥŞĚŠƥ ƎƑūƎĚƑƥĿĚƙ ĿŠ ŕĚƙƙ îČƥĿDŽĚ ŞîƑŒĚƥƙȡ îēŏƭƙƥĚē ƥū ƑĚǜĚČƥ ƥĺūƙĚ ēĿljljĚƑĚŠČĚƙȦ
All resulting fair value estimates for investment properties are included in level 3.
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Note 4 Intangible assets
Computer software
Gross carrying amount
As at March 31, 2017
0.21
As at March 31, 2018
0.21
As at March 31, 2019
0.21
Amortisation
Up to March 31, 2017
0.19
Amortisation charged for the year
0.01
Up to March 31, 2018
0.20
Amortisation charged for the year
-
Up to March 31, 2019
0.20
Net carrying amount
As at March 31, 2018
0.01
As at March 31, 2019
0.01
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250
ǧǩǪ
Atul Ltd | Annual Report 2018-19