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Atul Ltd | Annual Report 2016-17
(
`
cr)
Particulars
Note
to first
time
adoption
As at
March 31, 2016
As at
April 01, 2015
Regrouped
IGAAP*
Adjustments Ind AS Regrouped
IGAAP*
Adjustments Ind AS
EQUITY AND LIABILITIES
Equity
Equity share capital
29.68
–
29.68
29.68
–
29.68
Other equity
b, c, d,
e, g
1,221.21
341.26 1,562.47
986.10
369.40 1,355.50
Total equity
1,250.89
341.26 1,592.15
1,015.78
369.40 1,385.18
Liabilities
Non-current liabilities
Financial liabilities
i)
Borrowings
21.47
–
21.47
54.08
–
54.08
ii)
Other financial liabilities
b
24.50
(2.80)
21.70
20.13
(2.80)
17.33
Provisions
17.23
–
17.23
15.86
–
15.86
Deferred tax liabilities (net)
e
66.88
(2.68)
64.20
44.41
(2.08)
42.33
Total non-current liabilities
130.08
(5.48) 124.60
134.48
(4.88) 129.60
Current liabilities
Financial liabilities
i)
Borrowings
k
247.39
(1.79)
245.60
164.14
(2.27)
161.87
ii)
Trade payables
294.19
–
294.19
264.89
– 264.89
iii)
Other financial liabilities
61.92
–
61.92
83.28
–
83.28
Other current liabilities
k
57.02
1.88
58.90
56.67
2.49
59.16
Provisions
d
42.70
(35.70)
7.00
37.38
(30.34)
7.04
Current tax liabilities (net)
–
–
5.19
–
5.19
Total current liabilities
703.22
(35.61) 667.61
611.55
(30.12) 581.43
Total liabilities
833.30
(41.09) 792.21
746.03
(35.00) 711.03
Total equity and liabilities
2,084.19
300.17 2,384.36
1,761.81
334.40 2,096.21
* The IGAAP figures have been reclassified to conform to Ind AS presentation requirements for the purpose of this Note.
Notes
to the Financial Statements
Transition to Ind AS
(continued)