Annexure 1: Reconciliation of Equity as on 31 March 2017
| |
Foot Note
|
Previous GAAP (as per published result)
|
Adjustments
|
Ind AS
|
|
ASSETS
|
|
|
|
(in Rs.) |
|
Non-Current Assets
|
|
|
|
|
|
Property Plant and Equipment
|
|
44,569
|
|
44,569
|
|
Financial Assets
|
|
|
|
|
|
(a) Receivables under financing activity
|
|
|
84,461
|
84,461
|
|
(b) Investments
|
2
|
340,171
|
141,198
|
481,369
|
|
(c) Other financial assets
|
|
|
|
|
|
Long term loans and advances
|
|
47,405,445
|
17,208
|
47,422,653
|
|
Other non-current assets
|
3
|
|
|
|
| |
|
47,790,185
|
242,867
|
48,033,052
|
|
Current Assets
|
|
|
|
|
|
Inventories
|
|
|
|
|
|
Financial Assets
|
|
|
|
|
|
(a) Receivables under financing activity
|
|
|
|
|
|
(b) Trade receivables
|
4 & 5
|
|
|
|
|
(c) Investment
|
|
|
|
|
|
(e) Cash and Cash Equivalents
|
|
75,364,787
|
|
75,364,787
|
|
(f) Other financial assets
|
|
|
|
|
|
Current Tax Assets
|
|
|
|
|
|
Other current assets
|
3
|
103,740
|
(103,740)
|
|
| |
|
75,468,527
|
(103,740)
|
75,364,787
|
|
Total Assets
|
|
123,258,712
|
139,127
|
123,397,839
|
|
Equity Share Capital
|
|
100,000,000
|
|
100,000,000
|
|
Other Equity
|
|
|
|
|
|
Retained Earnings
|
3,4,5,6,7,8, 10, 11 & 12
|
(1,336,718,195)
|
141,198
|
(1,336,576,997)
|
|
FVTOCI Reserve
|
2,10 & 12
|
|
|
|
|
Total Equity
|
|
(1,236,718,195)
|
141,198
|
(1,236,576,997)
|
|
Financial Liabilities
|
|
|
|
|
|
(a) Borrowings
|
3
|
1,298,515,510
|
|
1,298,515,510
|
|
(b) Trade Payables
|
|
30,950,097
|
|
30,950,097
|
|
(c) Other financial liabilities
|
|
|
633,090
|
633,090
|
|
Long Term Provisions
|
16
|
253,584
|
|
253,584
|
|
Other Long Term Liabilities
|
17
|
|
|
|
| |
|
1,329,719,191
|
633,090
|
1,330,352,281
|
|
Financial Liabilities
|
|
|
|
|
|
(a) Borrowings
|
|
|
|
|
|
(b) Trade Payables
|
|
748,715
|
|
748,715
|
|
Short Term Provisions
|
16a
|
2,069
|
(2,069)
|
|
|
Other Current Liabilities
|
|
29,506,932
|
(633,090)
|
28,873,842
|
| |
|
30,257,716
|
(635,159)
|
29,622,557
|
|
Total Liabilities
|
|
1,359,976,907
|
(2,069)
|
1,359,974,838
|
|
TOTAL EQUITY AND LIABLITIES
|
|
123,258,712
|
139,129
|
123,397,840
|
Annexure 2: Reconciliation of Equity as on 1 April 2016 (Date of transition to Ind-AS)
(in Rs.)
| |
Foot Note
|
Previous GAAP (as per published result)
|
Adjustments
|
Ind AS
|
|
ASSETS
|
|
|
|
|
|
Non-Current Assets
|
|
|
|
|
|
Property Plant and Equipment
|
|
65,791
|
|
65,791
|
|
Financial Assets
|
|
|
|
|
|
(a) Receivables under financing activity
|
|
|
162,774
|
162,774
|
|
(b) Investments
|
2
|
279,349
|
101,565
|
380,914
|
|
(c) Other financial assets
|
|
|
|
|
|
Long term loans and advances
|
|
48,969,684
|
(48,969,684)
|
|
|
Deferred tax assets - MAT Credit
|
|
|
|
|
|
Other non-current assets
|
|
|
47,008,869
|
47,008,869
|
| |
|
49,314,824
|
(1,696,476)
|
47,618,348
|
|
Current Assets
|
|
|
|
|
|
Financial Assets
|
|
|
|
|
|
(a) Receivables under financing activity
|
|
|
|
|
|
(b) Trade receivables
|
4&5
|
|
|
|
|
(c) Investments
|
|
|
|
|
|
(e) Cash and Cash Equivalents
|
|
57,921,883
|
1,065,935
|
58,987,818
|
|
(f) Other financial assets
|
|
|
414
|
414
|
|
Current Tax Assets
|
|
|
|
|
|
Other current assets
|
|
1,172,560
|
(1,172,560)
|
|
| |
|
59,094,443
|
(106,211)
|
58,988,232
|
|
Total Assets
|
|
108,409,267
|
(1,802,687)
|
106,606,581
|
|
EQUITY AND LIABILITIES
|
|
|
|
|
|
Equity
|
|
|
|
|
|
Equity Share Capital
|
|
100,000,000
|
|
100,000,000
|
|
Other Equity
|
|
|
|
|
|
Retained Earnings
|
3, 4, 5, B, 7, 8, 10.11&12
|
(1,224,228,544)
|
101,565
|
(1,224,126,979)
|
|
FVTOCI Reserve
|
2,10 &12
|
|
|
|
|
Total Equity
|
|
(1,124,228,544)
|
101,565
|
(1,124,126,979)
|
|
Non-Current Liabilities
|
|
|
|
|
|
Financial Liabilities
|
|
|
|
|
|
(a) Borrowings
|
3
|
1,170,014,410
|
|
1,170,014,410
|
|
(b) Trade Payables
|
|
30,950,097
|
|
30,950,097
|
|
(c) Other financial liabilities
|
|
|
633,090
|
633,090
|
|
Long Term Provisions
|
|
223,236
|
2,826
|
226,062
|
| |
|
1,201,187,743
|
635,916
|
1,201,823,659
|
|
Current Liabilities
|
|
|
|
|
|
Financial Liabilities
|
|
|
|
|
|
(a) Borrowings
|
|
|
|
|
|
(b) Trade Payables
|
|
796,165
|
|
796,165
|
|
Short Term Provisions
|
8
|
5,118
|
(5,118)
|
|
|
Other Current Liabilities
|
|
30,648,781
|
(2,535,052)
|
28,113,729
|
| |
|
31,450,064
|
(2,540,170)
|
28,909,894
|
|
Total Liabilities
|
|
1,232,637,807
|
(1,904,254)
|
1,230,733,553
|
|
TOTAL EQUITY AND LIABLITIES
|
|
108,409,263
|
(1,802,689)
|
106,606,574
|
Annexure 3: Reconciliation of profit or loss for the year ended 31 March 2017
| |
Foot Note
|
Previous GAAP
|
Adjustments
|
Ind AS
|
|
Revenue from Operations
|
|
|
|
|
|
Interest on housing loan
|
5&9
|
6,648,122
|
|
6,648,122
|
|
Other Income
|
6
|
3,836,323
|
12,204,639
|
16,040,962
|
|
Total Income
|
|
10,484,445
|
12,204,639
|
22,689,084
|
| |
|
|
|
|
|
Expenses
|
|
|
|
|
|
Employee Benefits Expense
|
10&11
|
1,099,286
|
|
1,099,286
|
|
Depreciation and Amortisation Expense
|
|
19,973
|
|
19,973
|
|
Provisions and loan losses
|
|
(12,162,567)
|
12,162,567
|
|
|
Finance Costs
|
3&7
|
131,601,100
|
|
131,601,100
|
|
Other Expenses
|
4&5
|
2,416,308
|
|
2,416,308
|
|
Total Expense
|
|
122,974,100
|
12,162,567
|
135,136,667
|
|
Profit Before Exceptional Items and Tax
|
|
(112,489,655)
|
42,072
|
(112,447,583)
|
|
Exceptional Items
|
|
|
|
|
|
Profit Before Tax
|
|
(112,489,655)
|
42,072
|
(112,447,583)
|
|
Income Tax
|
|
|
|
|
|
- Current Year
|
|
|
|
|
|
- Adjustment of tax relating to earlier years
|
|
|
|
|
|
- Deferred Tax (Net)
|
12
|
|
|
|
|
Profit for the year (I)
|
|
(112,489,655)
|
42,072
|
(112,447,583)
|
|
Other Comprehensive income:
|
|
|
|
|
|
Items not to be reclassified to profit or loss in subsequent periods:
|
|
|
|
|
|
Re-measurement gains and (losses) on defined benefit obligations (net)
|
10
|
|
|
|
|
Income tax effect
|
|
|
|
|
|
Total (a)
|
|
|
|
|
|
Items that may be reclassified to profit or loss in subsequent periods:
|
2
|
|
|
|
|
Debt Instruments through OCI
|
12
|
|
|
|
|
Income Tax Effect on the same
|
|
|
|
|
|
Total (b)
|
|
|
|
|
|
Other comprehensive income/doss) for the year, net of tax (A B) (ll)
|
|
|
|
|
|
Total comprehensive income for the year, net of tax (I II)
|
|
(112,489,655)
|
42,072
|
(112,447,583)
|
|