Page 47 - 16. COMPILER QB - INDAS 103

(i) Financial Liabilities
(a) Trade Payables 8 2,12,400
(b) Short term borrowings 9 2,69,600
Total Equity & Liabilities 36,88,802

Notes to accounts

Rs
1. Property, Plant & Equipment
Land & Building (4,68,000 + 5,61,600 + 3,12,000) 13,41,600
Plant & Machinery (W.N.5) 13,41,600 26,83,200
2. Goodwill (W.N.4) 89,402
3. Inventories
PN Ltd. 3,74,400
SR Ltd. (1,13,600 +46,800) 1,60,400 5,34,800
4. Trade Receivables
PN Ltd. 1,86,500
SR Ltd. 1,24,800 3,11,300
5. Cash & Cash equivalents
PN Ltd. 45,200
SR Ltd. 24,900 70,100
8. Trade Payables
PN Ltd. 1,46,900
SR Ltd. (34,300 + 31,200) 65,500 2,12,400
9. Short-term borrowings
PN Ltd. SR Ltd. 2,49,600
20,000 2,69,600

Statement of Changes in Equity:
6. Equity share Capital
Balance at the beginning of the Changes in Equity Balance at the end of
reporting period share capital during the reporting period
Rs the year Rs
Rs
15,60,000 0 15,60,000

7. Other Equity

Reserves & Surplus Total
Capital Retained Other
reserve Earnings Reserves
Rs Rs Rs Rs
Balance at the beginning of the reporting 0 9,36,000 9,36,000
period
Total comprehensive income for the year 0 1,78,400 1,78,400
Dividends 0 (52,416) (52,416)

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