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Atul Ltd | Annual Report 2013-14
(
`
cr)
NOTE 11 FIXED ASSETS
ASSET BLOCK
GROSS BLOCK (a)
DEPRECIATION | AMORTISATION | IMPAIRMENT
NET BLOCK
As at
March 31,
2013
Additions
Other
Adjustments
Deductions
and
Adjustments
As at
March 31,
2014
Depreciation
Upto
March 31,
2013
For the
Year
Deductions
and
Adjustments
As at
March 31,
2014
Impairment
Fund
March 31,
2014
Depreciation
and
Impairment
Fund
March 31,
2014
As at
March 31,
2014
As at
March 31,
2013
Tangible assets
Land - Freehold (d)
17.04
–
–
0.50
16.54
–
–
–
–
–
– 16.54
17.04
Land - Leasehold (b) and (d)
22.90
–
–
0.55
22.35
–
–
–
–
–
– 22.35
22.90
Buildings (c) and (d)
249.93
6.99
–
9.10 247.82
66.86
6.92
2.15
71.63
–
71.63 176.19
183.07
Roads
3.21
0.10
–
–
3.31
1.30
0.05
–
1.35
–
1.35
1.96
1.91
Plant and equipment (e) and (f)
809.91
75.76
8.53
11.85 882.35
547.69 45.51
19.80 573.40
21.03
594.43 287.92
241.19
Railway siding
0.08
–
–
–
0.08
0.08
–
–
0.08
–
0.08
–
–
Office equipment and furniture
26.83
2.68
–
– 29.51
18.39
1.87
– 20.26
–
20.26
9.25
8.44
Vehicles
13.80
1.40
–
0.62
14.58
7.90
1.65
0.36
9.19
–
9.19
5.39
5.90
Total Tangible assets
1,143.70
86.93
8.53
22.62 1,216.54
642.22 56.00
22.31 675.91
21.03
696.94 519.60 480.45
Intangible assets
Computer software
12.61
0.26
–
– 12.87
12.61
0.26
– 12.87
–
12.87
–
–
Total Intangible assets
12.61
0.26
–
– 12.87
12.61
0.26
– 12.87
–
12.87
–
–
Total as at
1,156.31
87.19
8.53
22.62 1,229.41
654.83 56.26
22.31 688.78
21.03
709.81 519.60 480.45
March 31, 2014
Total as at
1,043.99 102.93
11.33
1.94 1,156.31
605.19 50.85
1.21 654.83
21.03
675.86 480.45
March 31, 2013
Notes:
(a) At cost, except land - freehold, certain leasehold land, building premises which are stated at revalued value.
(b) Land - Leasehold at cost less amounts written off.
(c) Includes premises on ownership basis
`
1.10 cr (Previous year:
`
1.10 cr) and cost of fully paid share in co-operative society
`
2,000 (Previous year:
`
2,000).
(d) Pursuant to the order passed by Honourable High Court of Gujarat, dated November 17, 2008 and April 17, 2009 in case of water charges, the Company has created first charge over its
certain land and buildings in favour of Government of Gujarat and paid Security Deposit
`
2 cr (Previous year:
`
2 cr).
(e) Exchange rate difference capitalised during the year
`
8.53 cr (Previous year:
`
10.74 cr).
(f) Exchange rate difference which remains unamortised in accordance with the option exercised under Para 46A of Accounting Standard - 11 is
`
16.62 cr (Previous year:
`
11.70 cr).
(g) Break-up of depreciation for the year
(
`
cr)
Particulars
2013-14 2012-13
Depreciation | Amortisation expenses for the year
56.26
50.85
Add: Amortisation of Leasehold land
0.27
0.27
Less: Amount withdrawn from Revaluation reserve (see Note 3)
2.06
2.06
Less: Depreciation in respect of earlier year
0.24
-
Depreciation | Amortisation expenses as per the Statement of Profit and Loss
54.23
49.06
Notes
to the Financial Statements