AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consol ancial Information

 

Note 3
Other intangible assets

jation of carrying amount

 

(Rs. in million)

 

 

Ticenses and al

[Particulars technical Software ther intangible Total
Knowhow fees becca

[Gross carzying amount as at 1 April 2018 90.30 245.45 164.20 499.95

| Additions “i 161.32 : 161.32

Disposals
|Gross carrying amount as at 31 March 2019

     

|Accumulated amortisation as at 1 April 2018 44.2 11.39 192.73
|Amortsation for the year 1358 16.42 117.28
Disposals - 2

| Accumulated amortisation as at 31 March 2019

      

INet carrying amount as at 31 March 2019

     

   

   

|Gross carrying amount as at 1 April 2019 90.30 406.77 164.20 661.27
| Additions : 117.34 90.62 207.96
Disposals

|Gross carrying amount as at 31 March 2020 90.30 369.23,
|Accumulated amortisation as at 1 April 2019 57.70 27.81 310.01,
|Amortsation for the year 817 21.61 118.
Disposals

|Accumulated amortisation as at 31 March 2020 5.87 31329 az 28.58
INet carrying amount as at 31 March 2020 2a 210,82 205.40, 40.65,
|Gross carrying amount as at 1 April 2020 90.30 524.11 254.82

| Additions : 42.89 25.09

Disposals 5 : z

|Gross carrying amount as at 31 March 2021 90.30 27991

|Accumulated amortisation as at 1 April 2020 65.87 313.29 49.42 428.58
|Amortsation for the year 815, 90.35 26.89 125.39
Disposals : t E :

   

|Accumulated amortisation as at 31 March 2021

    

[Net carrying amount as at 31 March 2021

 

|Gross carrying amount as at 1 April 2021 90.30 567.00 279.91 937.21
|Additions : 0.09 z 0.09
Disposals : : i =
|Gross carrying amount as at 31 August 2021 90.30

| Accumulated amortisation as at 1 April 2021 74.02 76.31

| Amortisation for the period 3.42 1173

Disposals,

 

|Accumulated amortisation as at 31 August 2021

      

 

 

[Net carrying amount as at 31 August 2021 12.86 127.59 191.87 332.32

 

* The Group had entered into a public private arrangement which meets the definition of a Service Concession Arrangement (SCA) as per Appendix C to Ind AS 115 -
Revenue from Contracts with Customers (Ind AS 115). Based on the requirements of Appendix C to Ind AS 115, the consideration in relation to such arrangement
has been recognised as other intangible assets - refer note 38

Note:

(The Company has followed the cost model for accounting for its other intangible assets and accordingly no revaluation of the assets has been carried out.

i) No impairment loss or reversal of impairment loss in respect of items of other intangible assets was recognised in the special purpose financial statements during
the period.

Note:
Refer note 40 for expenses capitalised as part ofthe cost of the intangible assets.

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