230 / 236
228
Notes on the consolidated financial statements
for the year ended 31 March 2017
(
`
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
1,106.58
-
1,106.58
(b) Capital work-in-progress
7.83
-
7.83
(c) Goodwill
10.54
-
10.54
(c) Intangible Assets
3.39
-
3.39
(d) Investments
0.08
-
0.08
(e) Financial Assets
(i) Non-current investments
-
-
-
(ii) Long-term loans and advances
25.74
(3.60)
22.15
(e) Other non-current assets
-
7.39
7.39
(2) Current assets
(a) Inventories
384.17
-
384.17
(b) Financial Assets
(i) Trade and other receivables
274.23
(0.12)
274.11
(ii) Cash and cash equivalents
21.51
(1.77)
19.75
(iii) Bank balances other than (ii) above
-
1.77
1.77
(iii) Short-term loans and advances
83.37
(73.49)
9.88
(iv) Other financial assets
-
1.72
1.72
(c) Other current assets
1.04
67.74
68.77
TOTAL
1,918.48
(0.35)
1,918.13
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share capital
15.89
-
15.89
(b) Other Equity
909.19
46.82
956.01
Non- controlling interests
76.13
76.13
(2) Non-current liabilities
(a) Financial Liabilities
(i) Long-term borrowings
144.87
(2.77)
142.11
(b) Long-term provisions
9.57
-
9.57
(d) Deferred tax liabilities(Net)
91.61
3.28
94.89
(e) Other non-current liabilities
4.26
(4.26)
-
(4) Current liabilities
(a) Financial Liabilities
(i) Short Term Borrowings
110.36
0.13
110.49
(ii) Trade and other payables
280.42
12.36
292.78
(ii) Other financial liabilities
-
136.51
136.51
(b) Other current liabilities
206.81
(144.61)
62.20
(c) Short-term provisions
56.67
(47.82)
8.85
(d) Current tax liabilities (net)
12.70
-
12.70
TOTAL
1,918.48
(0.35)
1,918.13
52 Reconciliation of equity as at 31 March 2016
(contd...)