Annexure VII: Notes to restated consolidated financial information

(All amounts are in INR Millions unless otherwise stated)

4 Right-of-use Asset

As at December As at March 31 As at March 31 As at March 31

Particulars 312020 2020 2019 2018
Opening 1,043.10 977.90 637.61 629.45,
Additions 49.51 284.63 517.59 135.20
Amortisation (155.75) (205.14) (177.30) (127.04)
Deletions (89.71) (14.29) < :
Closing 847.15 1,043.10 977.90 637.61

5 Investments accounted for using equity method
Particulars As at December As at March 31 As at March 31 As at March 31
312020 2020 2019 2018
Investment in Equity of Joint Venture
Carlstahl Craftsman Enterprises Private Ltd

600,000 equity shares of Rs.10 each fully paid up 6.00 6.00 6.00 6.00

Recognition of opening value of investment in Joint venture

11.93 12.06 7.97 5.43
Share of current period / year profits in Joint Venture 0.89 (0.13) 4.09 2.54
18.82 17.93 18.06 13.97

6 Investments (Non-Current)
eal AsatDecember AsatMarch31  AsatMarch31—AsatMarch31

Particulars 312020 2020 2019 2018
Investment in Equity instruments (at Fair Value through
oct)
Quoted

Jain Irrigation Systems Limited - - 0.03 0.06

Entire shareholding was sold during the FY19-20 (as on 31-

Mar-19, 546 shares of Rs.2 each fully paid up market value Rs.

32,159(cost Rs. 1,00,000))

Unquoted
MC Craftsman Machinery Private Ltd* - - 11.60 13.22
2,10,000 equity shares of Rs.100 each fully paid up

iEnergy wind farm (Theni) Private Ltd 0.02 0.02 0.02 0.02
2167 equity shares of Rs.10 each fully paid up

‘TAGMA Centre of Excellence and Training 0.49 0.49 0.49 0.49
15 equity shares of Rs.10 each fully paid up

Bhatia Coke & Energy Limited - 11.00 11.00 11.00
34,810 equity shares of Rs.10 each fully paid up
(cost Rs. 10,999,960) (Refer note: 42.b(ii))

Hurricane Windfarms Pvt Limited* 0.39 0.39 0.39 7
39,000 equity shares of Rs.10 each fully paid up

Watsun Infrabuild Private Limited 2.09 2.09 “ :
209,252 equity shares of Rs. 10 each fully paid up
2.99 13.99 23.53 24.79

“Note: The company holds 26% equity stake in Hurricane Windfarms Pvt Ltd. As the shareholders agreement dated 22nd January 2018 entered
into with the promoters of Hurricane Windfarms Pvt Ltd contains restrictive covenants, the company cannot exercise "Significant influence” in
terms of Ind AS 28 and therefore is not classified under "Investments in Associates" and accordingly is not considered as a component for
consolidated financial statements

* Refer note: 43. The changes in the values are routed through OCI

Aggregate amount of quoted investments and market value thereof : - 0.03 0.06
Aggregate amount of unquoted investments 2.99 13.99 23.50 24.73
Aggregate amount of impairment in value of investments - - - -

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