Page 62 - 16. COMPILER QB - INDAS 103

(iii) Balance Sheet of Senovo Ltd. (Rs in crore)

Note No. Amount
ASSETS
Non-current assets
Property, Plant and Equipment 200
Current assets 1,000
1,200
EQUITY AND LIABILITIES
Equity
Equity share capital (of face value of 1 20
INR 10 each)
Other equity 2 (220)
Liabilities
Non-current liabilities
Financial liabilities
Borrowings 600
Current liabilities
Current liabilities 800
1,200

Notes to Accounts
(Rs in crore)
1. Share Capital
Issued and Paid-up capital
2 crore Equity shares of Rs 10 each fully paid up (All the 20
above shares have been allotted to the members of Notorola
Ltd. on takeover of Division B from Notorola Ltd. as fully paid-
up pursuant to contract without payment being received in
cash)
2. Other Equity
Securities Premium 30
Capital reserve [50 - (1,200 – 1,400)] (250)
(220)

Q25. (Nov. 18 – 16 Marks) – (Similar to Q19)
Prepare the Consolidated Balance Sheet as on 31st March, 2018 of a group of companies comprising Usha
Limited, Nisha Limited and Sandhya Limited. Their summarized balance sheets on that date are given below:

Amounts Rs in lakh

16. 61