204 / 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 ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙ ljūƑ ĿŠDŽĚƙƥŞĚŠƥ ƎƑūƎĚƑƥĿĚƙ
¹ĺĚ HƑūƭƎ 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 ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē
gūƙƙȡ ƙĿŠČĚ ƥĺĚ HƑūƭƎ ēūĚƙ Šūƥ ƑĚČĚĿDŽĚ îŠNj ƑĚŠƥîŕ ĿŠČūŞĚȡ ĿŠČƭƑ îŠNj ēĚƎƑĚČĿîƥĿūŠ ūƑ ūƥĺĚƑ ūƎĚƑîƥĿŠij ĚNJƎĚŠƙĚƙȦ
b) The Group does not have any contractual obligations to purchase, construct or develop for maintenance or enhancements
of investment property.
c) Fair value:
(
`
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 Group 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
ūƑ ƑĚČĚŠƥ ƎƑĿČĚƙ ūlj ƙĿŞĿŕîƑ ĿŠDŽĚƙƥŞĚŠƥ ƎƑūƎĚƑƥĿĚƙ ĿŠ ŕĚƙƙ îČƥĿDŽĚ ŞîƑŒĚƥƙȡ îēŏƭƙƥĚē ƥū ƑĚǜĚČƥ ƥĺūƙĚ ēĿljljĚƑĚŠČĚƙȦ
All fair value estimates for investment properties are included in level 3.
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cr)
Note 4 Intangible assets
Computer
software
Non-compete
fees
Total
Goodwill
Gross carrying amount
As at March 31, 2017
0.22
-
0.22
23.75
As at March 31, 2018
0.22
-
0.22
23.75
Addition
0.18
20.00
20.18
-
Acquisition (refer Note 28.16)
ǦȦǧǪ
-
ǦȦǧǪ
8.56
As at March 31, 2019
0.54
20.00
20.54
32.31
Amortisation
ÀƎ ƥū qîƑČĺ ǩǧȡ ǨǦǧǭ
0.20
-
0.20
-
Amortisation charged for the year
0.01
-
0.01
-
Up to March 31, 2018
0.21
-
0.21
-
Amortisation charged for the year
0.05
0.67
0.72
-
Up to March 31, 2019
0.26
0.67
0.93
-
Net carrying amount
As at March 31, 2018
0.01
-
0.01
23.75
As at March 31, 2019
0.28
19.33
19.61
32.31
¬ĿijŠĿǛČîŠƥ ĚƙƥĿŞîƥĚ ȹ TŞƎîĿƑŞĚŠƥ ūlj ijūūēDžĿŕŕ
For the purpose of impairment testing, goodwill is allocated to a cash generating unit, representing the lowest level within the
Group at which goodwill is monitored for internal management purposes and which is not higher than the operating segment
of the Group.
202
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250