Annexure VII: Notes to restated consolidated financial information
(All amounts are in INR Millions unless otherwise stated)
7 Security Deposits (Non-current)

4, As at December
Particulars SfD000
Rent Deposit 99.68
Other Deposits 102.06
Total 201.74
8 Other Financial assets (Non Current)

Particulars As at December
312020
Currency swap & Interest Rate Swap Derivative 17.62
17.62
9 Current tax assets (Net)
Particulars As at December
312020
‘Advance payment of income tax less provisions “
10 Other non-current assets
Particulars As at December
312020
Gratuity - excess value of plan assets over obligation “
Capital Advances 115.64
Less: Allowance for ECL on advances (2.76)
Total 112.88
11 Inventories
Particulars As at December
312020
Raw Materials, Components and Consumables 1,169.57
Work-in-progress 805.74
Finished goods 218.63
Consumable Stores 351.89
Tools in use 173.66
Machinery Spares 597.18
Packing Materials 35.85
Stock in transit 46.71
Total 3,399.23
Inventory valued at net realisable value 25.40
Amount written down to arrive at net realisable value* 11.50

Asat March 31
2020

101.70

117.60

219.30

Asat March 31.
2020

105.69

105.69

Asat March 31
2020

10.99

10.99

As at March 31
2020
25.59
70.45
(2.76)
93.28

Asat March 31
2020
1,223.90
862.58
113.71
382.70
202.51
430.45
24.76
15.54
3,256.15

24.00
8.70

Asat March 31
2019

96.82

120.22

217.04

Asat March 31
2019

5.85

5.85

Asat March 31.
2019

As at March 31
2019
113.12
(2.85)
110.27

Asat March 31.
2019
963.33
1,013.99
113.03
390.82
272.81
444.29
22.74
12.07
3,233.08

16.90
9.70

Asat March 31
2018

79.89

101.01

180.90

Asat March 31
2018

14.11

14.11

As at March 31
2018

44.44

44.44

As at March 31
2018
269.51
(2.85)
266.66

Asat March 31
2018
901.53
958.77
98.10
369.13
278.49
329.31
14.75
54.53
3,004.61

22.70
8.90

* These were recognised as an expense during the period / year and included in changes in value of inventories of finished goods and work-in-

progress in Statement of Profit and Loss.

12 Trade receivables

‘i As at December
Particulars egoone
Considered good - Secured 3
Considered good - Unsecured 2,142.00
Significant increase in Credit Risk 78.86
Credit impaired 18.40
Less: Allowance for ECL on trade receivables (97.26)
Total 2,142.00
Refer Note.43 of Annexure VII for receivables from related parties
Movement in allowance for ECL on trade receivables:

Opening 80.34
Allowance made 30.74
write off made (13.82)
Closing 97.26

254

Asat March 31.
2020

 

1,943.18
61.90
18.45

(80.34)
1,943.19

64.85
16.52
(1.03)
80.34

Asat March 31
2019

2,100.32
45.71
19.14

(64.85)
2,100.32

70.30
45.56
(51.01)
64.85

Asat March 31
2018

2,016.86
70.30

(70.30)
2,016.86

70.85
42.62
(43.17)
70.30
