AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

 

struments ~ Fair values and risk management

A. Accounting classification and fair values
‘The following table shows the carrying amounts and far values of financial assets and financial liabilities, including their levels as presented below. It does not include the fair value Information for financial assets and financial
liabilities not measured at fair value if their carrying amount isa reasonable approximation of fair value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31 August 2021, Carrying amount Fair value Rs, in milion)
Amortised cost FVTPL. Fvoct ‘Total Level 1 Level Level 3 Total
‘Now current nancial assets
Tavestments 0.08 g 0.08 4 0.08 0.08
Loans 0.00" - - : -
Other non-curent financial assets 787.74 2 751.74 3 7587.74 757.74
Current financial assets
Investments 6598.28 = 6598.28 98.28 : 6,500.00 6598.28
‘Trade and unbilled receivables 7,708.61 : 7,704.61 : : :
Cash, cash equivalents and other bank 909.83 909.83 : * *
balances
Loans = x 2 ‘ a
Other financial asses 257.96 2 257.96 _ ‘ é
630.22 6598.28 = 16,228.50 3028 T5774 6500.08, 7356.10,
[Non-current financial Habilties
Borrowings (including current 11,054.79 : 11,054.79, : 411,054.79 11,054.79
‘maturities of long term borrowings)
Lease labiltes 2,744.78 : 2,744.78 : 2,744.78 2,748.78
(Other financial Habiiies 2432 2 242 3 242 2432
‘Current financial Habilities
Borrowings 1.28155, - 1,381.55 : : :
Lease lables 1,363.85 - 1,363.85 : 1,363.85 1,363.85
‘Trade payables 3,910.58 - 3,910.58 - ‘ -
Other financial Habiliies 761.06 = « 761.06 : - -
2240.93, 5 5 21,200.93 zi 1,079.10 £108.68 15,107.74
31. Mareh 2021 Carrying amount Fair value
Amortised cost FVTPL. Fvoct ‘Total Level 1 Level 2 Level 3 Total
Now current financk
Tavestments 793 2 793 793 793
Loans f é é
Cash, cash equivalents and other bank - & . &
balances
Other non-current financial assets 769.22 : 769.22 : 769.22 769.22
(Current financial assets
Investments 9691 96.91 96.91
‘Trade and unbilled receivables 8,008.24 : 8,088.24 : : :
Cash, cash equivalents and other bank 6942.10 : 6942.10 : : :
balances
(Other financial asses 244.10 244.10 “ é é
16,051.59 691 z 16,148.50 9691 769.22 733 Tas
[Non-current financial abilities
Borrowings (including current 8,661.93 - 8,661.83 : 8,661.83 8,661.83
‘maturities of long term borrowings)
Lease labiltes 2507.51 : 2,587.51 : 2,587.51 2,887.51
(Other financial Habiiies 22.46 - 22.46 : 22.46 32.46
‘Current financial liabilities
Borrawsings 3,668.20 - 3,668.20 - : :
Lease labiities 1,305.87 : 1,305.87 “ : 1,305.87 1,205.87
‘Trade payables 4,268.19 . 4,268.19 = s Q
(Other financial Habiiies 209.50 a “ ‘909.50 ‘ é
21,333.56 5 7 21,333.56 = 09829 3,093.38, 1587.7
‘31. Mareh 2020 Carrying amount Fair value Rs, in million)
Amortised cost FVIPL. Fvoct ‘Total Level 1 Level 2 Level 3 ‘Total
‘Nom current financial assets
Investments 2ass : 2355 : 2355 2358
CCash, cash equivalents and other bank : si 7 :
balances
823.80 : 23.80 5 023.80 823.80
Other non-current financial assets
Current financial assets
‘Trade and unbilled receivables 6,159.42 - 6,159.42 ” 7 x
CCash, cash equivalents and other bank "758.80 - 758.00 . * *
balances
Other financial asses 199.03 199.03, - : :
7,968.60 5 z 7,964.60, 5 23.80 255 wa738
[Non-current financial abi
Borrowings (including current 3,408.81 : 3,488.01 5 3,408.81 3,488.81
‘maturities of long term boreowings)
Lease labilities 3,201.88 . 3,281.88 : : 3,281.88 3,201.88
(Other financial Habiiies 102.14 : 102.14 . 102.14 2 102.14
(Current financial liabilities
Borrowings 3,300.07 : 3,300.07 : - -
Lease lables 1519.41 1,519.41 : 1519.41 1,519.41
‘Trade payables 3,621.50 : 3,621.50 a : :
Other financial labiiies 800.78 800.78 * - :
1611459 5 : 16,114.59 : 3,590.95 EXITED) 302.28

 

289
