45b. Current Borrowings:

 

Sanctioned Amount

- Rate of interest as on December 31. Amount outstanding as|
: ‘Amount (in . s
Tender relevant [Amount (in 2020 (p.a.) Repayment pehedule on December 31, 2020
cy

foreign z

)
tate Bank of lade IN 1300] 300.00] 2.00% above 1 year MCLR Repayable on Demand 696.13
|(Consortium)
DFC Bank Limited
epaya lema s
Consortium) Repayable on demand 95.67]

Standard Chartered Bank
(Consortium ) LIBOR + margin (if availed in foreign
currency)

IDBI Bank Limited

_ ‘mit IN 300] Applicable spread over MCLR Repayable on demand 147.42]
(Consortium)
indian Bank Limited
oa amp IN 700] 700] 1.40% above one year MCLR Repayable on Demand 392.37
(Consortium)

IRBL Bank Limited INR] 100] 0.50% above one year MCLR_ Repayable on demand 16.45}
1,566.91]

Repayable on demand 218.87]

 

 

 

46. Lease arrangements
‘The company has adopted Ind AS 116 with modified retrospective approach with effect from April 1, 2017. The company has recognized
Rs.629.45 million as “Right-of-Use” Assets and lease liability of Rs.609.86 million as on the transition date (i.e) April 1, 2017. An amount of
Rs.66.30 million million has been reclassified from accrued liabilities to Right-of-Use Asset for the accrued operating lease rentals. Further, an
amount of Rs. 85.89 million has been reclassified from non-current assets on account of prepayments made towards leases. And In the statement
of Profit and Loss account for the reported period/ years, the nature of expenses in respect of operating leases have been changed from lease rent
in previous period to “Depreciation” for the Right-of-Use Asset and “Finance Cost" for the interest accrued on lease liability.

46.a Company as lessee :
Following are the changes in the carrying value of right of use assets:

December 31

Particulars 2020 March 312020 March 312019 March 31 2018
Machinery

Opening 106.35 149.09 11.14 13.00
Additions = = 159.14 5.72
Amortization/ expense (29.43) (42.74) (21.19) (7.59)
Deletion ” 7 - 7
Closing 76.92 106.35, 149.09 11.14
Land & Buildings

Opening 936.53 82881 626.48 616.44
Additions 49.51 284.41 358.45 129.48
Amortization/ expense (12632) (162.40) (156.11) (119.45)
Deletion (89.71) (14.29) 2 :
Closing 770.01 936.53 828.81 626.48
Total

Opening 1,042.88 977.90 637.61 629.45
‘Additions 49.51 284.41 517.59 135.20
Amortization/ expense (155.75) (205.14) (17730) (127.04)
Deletion (89.71) (14.29) 5 :
Closing 846.93 1,042.88 977.90 637.61

‘The aggregate depreciation expense on ROU assets is included under depreciation and amortization expense in the statement of Profit and Loss.

The following is the break-up of current and non-current lease liabilities as at December 31, 2020:

Particulars December 31 March 31, March 31, March 31,
2020 2020 2019 2018
Current lease liabilities 185.95 177.93 174.65 108.15
Non-current lease liabilities 874.00 979.72 879.97 550.58
Total 1,059.95 1,157.65 1,054.62 658.73

281
