Page 26 - 30. COMPILER QB - IND AS 101

Total Equity as per AS 1,850.00

Adjustment due to reclassification:
Preference share capital classified as financial liability (180.00)

Adjustment due to de-recognition:
Proposed dividend not considered as liability as on 1st April, 2019
7.35

Adjustment due to re-measurement:
Increase in the value of Land due to re-measurement at fair value
52.25
Resetting of cumulative translation difference balance to zero in Ind AS
Transition date Balance Sheet 2.00
Increase in the value of investment due to re-measurement at fair value
7.13 61.38
Equity as on 1st April, 2019 after transition to Ind AS 1,738.73

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