Online-Trading Portfolio-Tracker Research Back-Office MF-Tracker
BSE Prices delayed by 5 minutes... << Prices as on May 29, 2024 - 9:28AM >>   ABB 8220.9 [ -0.15 ]ACC 2555.2 [ -0.58 ]AMBUJA CEM 627.5 [ -0.27 ]ASIAN PAINTS 2892.95 [ -0.60 ]AXIS BANK 1173 [ -0.79 ]BAJAJ AUTO 8934.25 [ -0.58 ]BANKOFBARODA 264.2 [ -0.04 ]BHARTI AIRTE 1382.25 [ 0.85 ]BHEL 292.75 [ 0.53 ]BPCL 638.85 [ -1.18 ]BRITANIAINDS 5222.65 [ -0.45 ]CIPLA 1481.75 [ 0.15 ]COAL INDIA 487.2 [ -0.06 ]COLGATEPALMO 2681 [ -0.75 ]DABUR INDIA 567.65 [ -0.53 ]DLF 819 [ -0.13 ]DRREDDYSLAB 5922 [ -0.57 ]GAIL 200.15 [ -0.12 ]GRASIM INDS 2435.3 [ -0.23 ]HCLTECHNOLOG 1358.35 [ 0.01 ]HDFC 2729.95 [ -0.62 ]HDFC BANK 1516.9 [ -0.89 ]HEROMOTOCORP 5139.55 [ -0.91 ]HIND.UNILEV 2379 [ -0.60 ]HINDALCO 691 [ 1.54 ]ICICI BANK 1119.65 [ -0.64 ]IDFC 115.35 [ -0.39 ]INDIANHOTELS 571.8 [ -0.06 ]INDUSINDBANK 1442.9 [ -1.07 ]INFOSYS 1461.7 [ -0.31 ]ITC LTD 429.7 [ 0.19 ]JINDALSTLPOW 1051 [ -0.13 ]KOTAK BANK 1707.65 [ 0.32 ]L&T 3640.9 [ -0.44 ]LUPIN 1591.8 [ -0.73 ]MAH&MAH 2516.1 [ -1.41 ]MARUTI SUZUK 12800 [ -0.17 ]MTNL 37.38 [ 0.24 ]NESTLE 2450.65 [ -0.04 ]NIIT 104.3 [ 0.87 ]NMDC 259.05 [ 0.10 ]NTPC 363 [ -0.63 ]ONGC 271.45 [ -1.06 ]PNB 127.8 [ -0.20 ]POWER GRID 312.8 [ 0.00 ]RIL 2909.6 [ -0.06 ]SBI 831.4 [ 0.06 ]SESA GOA 458.8 [ 0.80 ]SHIPPINGCORP 251 [ 1.27 ]SUNPHRMINDS 1469.65 [ 0.33 ]TATA CHEM 1097.05 [ 0.14 ]TATA GLOBAL 1085.2 [ -0.91 ]TATA MOTORS 942.95 [ -0.46 ]TATA STEEL 175.6 [ 0.43 ]TATAPOWERCOM 437.2 [ 0.07 ]TCS 3834.95 [ -0.13 ]TECH MAHINDR 1305.15 [ -0.88 ]ULTRATECHCEM 10164.95 [ -0.04 ]UNITED SPIRI 1183.8 [ -0.26 ]WIPRO 454.7 [ -0.29 ]ZEETELEFILMS 151.85 [ 0.63 ] BSE NSE
You can view the entire text of Notes to accounts of the company for the latest year

ISIN: INE032Z01020INDUSTRY: Agricultural Products

NSE   ` 204.65   Open: 201.15   Today's Range 201.15
206.90
-0.05 ( -0.02 %) Prev Close: 204.70 52 Week Range 186.70
340.05
Year End :2023-03 

PROVISION AND CONTINGENT LIABILITIES

Provisions: Provisions are recognised when there is a present obligation as a result of a past event, it is probable
that an outflow of resources embodying economic benefits will be required to settle the obligation and there is a
reliable estimate of the amount of the obligation. Provisions are measured at the best estimate of the expenditure
required to settle the present obligation at the Balance sheet date and are not discounted to its present value.

Contingent Liabilities: Contingent liabilities are disclosed when there is a possible obligation arising from past
events, the existence of which will be confirmed only by the occurrence or non occurrence of one or more
uncertain future events not wholly within the control of the company or a present obligation that arises from past
events where it is either not probable that an outflow of resources will be required to settle or a reliable estimate of
the amount cannot be made.

S CASH AND CASH EQUIVALENTS

In the Cash Flow Statement, cash and cash equivalents Includes cash on hand, demand and short term deposits with banks,
other short-term highly liquid Investments with original maturities of three months or less.

T FINANCIAL ASSETS AT AMORTISED COST

Financial assets are subsequently measured at amortised cost If these financial assets are held within a business whose
objective is to hold these assets in order to collect contractual cash flows and contractual terms of the financial asset give rise
on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

U FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

Financial assets are measured at fair value through other comprehensive income if these financial assets are held within a
business whose objective is achieved by both collecting contractual cash flows and selling financial assets and a contractual
terms of the financial assets give rise on the specified dates to cash flows that are solely payment of the principal and interest
on the principal amount outstanding.

V FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

Financial assets are measured at fair value through profit or loss unless it is measured at amortised cost or at fair value
through other comprehensive income on initial recognition. The transaction costs directly attributable to the acquisition of
assets and liabilities at fair value through profit and loss are immediately recognised in the statement of profit and loss.

W FINANCIAL LIABILITIES

Financial liabilities are measured at amortised cost using the effective interest method, if tenure repayment of such liability
exceeds one year.

X EQUITY INSTRUMENTS

An equity instrument is a contract that evidences residual interest in the assets of the company after deducting all of its
liabilities. The Company recognises equity instruments at proceeds received net off direct issue cost.

Y RECLASSIFICATION OF FINANCIAL ASSETS

The Company determines classification of the financial assets and liabilities on initial recognitions. After initial recognition, no
reclassification is made for financial assets which are equity instruments and financial liabilities. For financial assets which are
debt instruments, a reclassification is made only if there is a change in the business model for managing those assets.
Changes to the business model are expected to be infrequent. The Company's senior management determines change in the
business model as a result of external or internal changes which are significant to the company's operations. Such changes
are evident to external parties. A change in the business model occurs when a company either begins or ceases to perform
an activity that is significant to its operations. If the Company reclassifies financial assets, it applies the reclassification
prospectively from the reclassification date which is the first day of the immediately next reporting period following the change
in business model. The Company does not restate any previously recognized gains, losses (including impairment gains and
losses) or interest.

Z OFFSETTING OF FINANCIAL INSTRUMENTS

Financial assets and liabilities are offset and the net amount is reported in the Balance Sheet if there is currently enforceable
legal right to offset the recognized amounts and there is an intention to settle on a net basis, to realize the assets and settle
the liabilities simultaneously.

AA LEASES :

Leases in which a substantial portion of the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments and receipts under such leases are recognised to the Statement of Profit and Loss on a straight¬
line basis over the term of the lease unless the lease payments to the lessor are structured to increase in line with expected
general inflation to compensate for the lessor's expected inflationary cost increases in which case the same are recognised
as an expense in line with the contractual term.

AB FUNCTIONAL AND PRESENTATION CURRENCY

Indian Rupees is the functional and presentation currency