AGS Transact Technologies Limited
Annexure IV: Revised Restated Consolidated Statement of Cash Flows (Continued)

  

 

 

(Rs. in mill
Period ended ‘Year ended ‘Year ended Year ended
31 August 202131 March 2021 31 March 2020 31 March 2019
4, Reconciliation of cash and cash equivalents with the revised restated consolidated statement of
assets and liabiliti
Cash on hand 19.10 36.02 2.84 20.52
Balance with banks
= Current accounts 269.53, 5,887.21 126.10 342.12
Less : current account balances held in trust for customers (62.83) (92.65)
Cash and cash equivalents as per Revised Restated Consolidated Statement of Cash Flows (refer 5923.23 106.11 269.99

 

note 11 of Annexure VI)

5, Cash credit is treated as a borrowings and hence not included as a part of cash and cash equivalent for the purpose of the revised restated consolidated statement of cash flows.

The above Annexure should be read in conjunction with the Basis of preparation and Significant Accounting Policies appearing in Annexure V, Notes to the Revised Restated Consolidated Financial
Information appearing in Annexure VI and Statement of Adjustments to Revised Restated Consolidated Financial Information appearing in Annexure VIL

[As per our examination report of even date attached,

For BSR & Co, LLP For and on behalf of the Board of Directors of
Chartered Accountants AGS Transact Technologies Limited
Firm's Registration No: 101248W/W-100022 CIN : U72200MH2002PLC138213
Rajesh Mehra Ravi Goyal Stanley Johnson P.
Partner Managing Director Executive Director
Membership No. 103145 DIN: 01374288 DIN: 08914900
Saurabh Lal Sneha Kadam
Chief Financial officer Company Secretary
‘Membership No.: 504653 Membership No.: 31215,
Place: Mumbai Place: Mumbai
Date : 6 January 2022 Date : 6 January 2022

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