AGS Transact Technologies Limited

Annexure VI: Notes to the Ret

 

.d Restated Consolidated Financial Information

(Rs, in milli

 

n)

 

Particulars BL August 2021 31.March 2021. © 31 March 202031. March 2019

 

Note 23
Other current financial liabilities

Accrued employee cost

Payable for capital goods

Security deposit vendor

Payables related to Service Concession Arrangement projects (refer note 38)
ICD Reconciliation Liability of funds held relating to cash burial business

 

   

Note 24

Other current liabilities

Deferred revenue 132.02 88.17 148.73 222.54

Balances due to government authorities (refer note below) 1,549.92 1,044.87 597.33 242.61

Uneamed Revenue* 315.46 595,82 30.32 21.32
1,688.86

Note:

Includes dues towards Tax deduction at source, Goods and service tax, Provident fund, Employee state insurance contribution, Profession tax and others.

Movement of unearned revenue

 

 

Opening unearned revenue 555.82 30.32 21.32 3.70
Additions during the year / period 288.06 555.82 30.32 21.32
Deletions during the year / period (528.42) (30.32) 21.32) (3.70)
(Closing unearned revenue 315.46 5355.82 30.32 21.32
Note 25

Current - Provisions
Provision for employee benefits:

Gratuity (refer note 35) 39.50 3 35.65 23.82
‘Compensated absences (refer note 35) 122.05 157.86 140.42
Others provision for:
Warranties 45.64 37.73 42.66

 

‘Provision for warranties is recognised for machines sold to customers:~

 

 

 

Particulars ‘BL August 2021 31 March 202131 March 202031 March 2019
(Opening balance 39.13 37.73 42.66 37.40
Charge during the year / period 7.23 2457 17.15 20.15
Urtlisation during the year / period 3.17) (22.08) (4.89)
Closing balance 39.13 37.73 2.66

 

 

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