Page 24 - 16. COMPILER QB - INDAS 103

(i) Equity Share Capital 6
(ii) Other Equity 7 1,600
(2) Current Liabilities 4,700
(i) Financial Liabilities 8
(ii) Trade payable 1,800
Total Equity & Liabilities 8,100

Notes to Financial Statements:

(Rs. in million)
1. Property Plant & Equipment
Land & Building
Group 3,240
Less: Stuti Pvt. Ltd. (1,340) 1,900
2. Intangible Assets
Goodwill
Group 380
Less: Stuti Pvt. Ltd. (180) 200
3. Inventories
Group 140
Less: Stuti Pvt. Ltd. (40) 100
4. Trade Receivables
Group 1,700
Less: Stuti Pvt. Ltd. (900) 800
5. Cash & cash equivalents
Group (WN 2) 5,100 5,100
6. Trade Payables
Group 2,700
Less: Stuti Pvt. Ltd. 900 1,800

Statement of Changes in Equity:
1. Equity Share Capital
Balance at the Changes in Equity Balance at the end of
beginning of the share capital during the reporting period
reporting period the year
1600 0 1600

2. Other Equity

Share Equity Reserves & Surplus Total
application component Capital Retained Securities
money reserve Earnings Premium
Balance at the beginning 4,260 4,260
Total comprehensive income 0
for the year
Dividend 0
Total comprehensive income 0
attributable to the parent
16. 23