AGS Transact Technologies Limited
d Restated Consolidated Financial Information

 

Annexure VI: Notes to the Ret

(Rs. in million)

 

 

Particulars BL August 2021 31.March 2021. © 31 March 202031. March 2019
Note 11
Current financial assets - Cash and cash equivalents
Cash on hand (refer note (i) below) 19.10 36.02 42.84 2052
Balance with banks
= Current accounts (refer note (iv) below) 269.53, 5,887.21 126.10 342,12

 

Less : Current account balances held in trust for customers (refer note (ii) below) (62.83) (92.65)
Total current account balances

 

Note:
( Cash on hand as at 31 August 2021 includes Rs. 16.70 million (31 March 2021: Rs.33.50 million, 31 March 2020: Rs.36.61 million, 31 March 2019: Rs 1.18 million) lying in vaults/white label ATMs and
additionally includes Rs.0.60 million (31 March 2021: Rs: 1.50 million, 31 March 2020: Rs.0.22 million, 31 March 2019: Rs. 16.35 million lying in vaults on behalf of Toll and Transit business (refer note 39 (c))

(Gi) One of the subsidiary has nodal accounts, having balance of Rs.19,06 million (31 March 2021: Rs. 62.15 million, 31 March 2020: Rs 18.65 milion, 31 March 2019: Rs 20.80 million) which is used for merchant
payment for transactions dane on POS machines. Hence, the same is not considered as a part of cash and bank balances,

(

 

 

‘of funds held relating to cash burial business.

 

}) Current bank balances of Rs. Nil (31 March 2021 : Nil, 31 March 2020 : Rs 62.83 million, 31 March 2019: Rs, 92.65 million) is reduced to the extent of liability

(iv) Curent bank balance includes balance of Rs. Nil (31 March 2021: Rs, 5,500.00 million, 31 March 2020: Rs. Nil, 31 March 2019: Rs. Nil) lying in NCD issue proceeds account received by issuance of NCDs
(¢efer note 17a(x))

Note 12

Current financial assets - Bank balances other than 11 above

Margin money with maturity of less than three months (refer note (i) below) 42.68 747.72 453.00 3267
Margin money with maturity of more than three months but less than twelve months of reporting date (refer note (ii) 5 7

aa (ah bee) 566.31 268.24 197.49 76.20

Balance with banks - On escrow account (refer note (iv) below)

 

Note:
() Includes interest accrued amounting to Rs.1.83 milion (31 March 2021: Rs. 3.43 million, 31 March 2020 : Rs. 7.16 million, 31 March 2019: Rs. 2.03 million) on margin money with original maturity of less than

thee months.
(i Includes interest accrued of Rs. 10.91 million (31 March 2021: Rs. 4.65 millon, 31 March 2020 : Rs. 5.17 million. 31 March 2019: Rs, 1.62 million) on margin money with maturity more than three months but

less than twelve months.
(Gi) Margin money includes amount of Rs. 9.52 million (31 March 2021: Rs. 9.27 million, 31 March 2020: Rs.8.86 million, 31 March 2019: Rs. 7.58 million) given as security to banks for electronic payment

services business carried out by one of the subsidiary.
(iv) Balance in escrow account represents outstanding balance of prepaid instruments issued by the Group. Balance in escrow account is restricted accounts as per the RBI guidelines and the Group cannot

withdraw any amount from these accounts.

Note 13

Other current financial assets

Insurance claim receivable “ 50.33 5.00 539

Forward contract asset on derivative contracts ‘ . 315 :

Amount held as margin money against borrowings (refer note 12) 37.07 35.88 35.88 35.88

Other receivable 32.97 26.26 6.90 033

Security deposits 126.94 70.66 40.99 850
60.97 107.11 88.60

Deposit given for acquisition of ATMs and ATM sites (refer note 43 ()

     

194

 

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