Page 17 - 35. FR APRIL 22 MTP QP ANSWERS
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Loan to employee (3,72,000-1,10,006) 2,61,994
Other current asset
Prepaid employee cost 29,080
Solution 4
(a) Consolidated Balance Sheet of the Group as at 31st March, 20X2
Particulars Note No. ` in lakh
ASSETS
Non-current assets
Property, plant and equipment 1 980
Current assets
(a) Inventory 2 338
(b) Financial assets
Trade receivable 3 580
Bills receivable 4 2
Cash and cash equipment 5 308
Total assets 2,208
EQUITY & LIABILITIES
Equity attributable to owners of parent
Share Capital 600
Other Equity
Reserve (W.N.5) 194
Retained Earnings (W.N.5) 179.8
Capital Reserve (W.N.3) 188
Non-controlling interests (W.N.4) 166.2
Total equity 1328
LIABILITIES
Non-current liabilities Nil
Current liabilities
(a) Financial Liabilities
(i) Trade payables 6 880
Total liabilities 880
Total equity and liabilities 2,208
Notes to Accounts ( ` in lakh)
1. Property Plant & Equipment
P Ltd. 320
S Ltd. 360
SS Ltd. 300 980
2. Inventories
P Ltd. 220
S Ltd. (70-2) 68
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