154 / 236
152
(
`
in crores)
Particulars
Indian GAAP
As at 31 March 2016
Ind AS
adjustments
Ind AS
As at 31 March 2016
I. ASSETS
(1) Non-current assets
(a) Property, Plant and Equipment
660.62
-
660.62
(b) Capital work-in-progress
5.81
-
5.81
(c) Intangible Assets
1.99
-
1.99
(d) Financial Assets
(i) Non-current investments
108.89
-
108.89
(ii) Long-term loans and advances
153.15
(3.53)
149.62
(e) Other non-current assets
-
3.69
3.69
(2) Current assets
(a) Inventories
219.99
-
219.99
(b) Financial Assets
(i) Trade and other receivables
252.32
(0.12)
252.20
(ii) Cash and cash equivalents
4.81
(1.42)
3.39
(iii) Bank balances other than (ii) above
-
1.42
1.42
(iv) Short-term loans and advances
52.28
(40.83)
11.45
(v) Other financial assets
-
0.60
0.60
(c) Other current assets
0.13
40.05
40.18
TOTAL
1,459.99
(0.14)
1,459.85
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share capital
15.89
-
15.89
(b) Other Equity
893.47
46.80
940.27
(2) Non-current liabilities
(a) Financial Liabilities
(i) Long-term borrowings
5.47
(2.77)
2.70
(b) Long-term provisions
9.31
-
9.31
(c) Deferred tax liabilities(Net)
81.20
3.31
84.51
(3) Current liabilities
(a) Financial Liabilities
(i) Short Term Borrowings
39.59
0.14
39.73
(ii) Trade and other payables
218.90
12.36
231.26
(ii) Other financial liabilities
-
65.81
65.81
(b) Other current liabilities
127.95
(77.94)
50.01
(c) Short-term provisions
56.52
(47.86)
8.67
(d) Current tax liabilities (net)
11.69
-
11.69
TOTAL
1,459.99
(0.14)
1,459.85
51 Reconciliation of equity as at 31 March 2016
(contd...)
Notes on the standalone financial statements
for the year ended 31 March 2017