AGS Transact Technologies Limited

 

Annexure VI;

Note 7
Taxes (Continued)

(4) Movement in deferred tax balances

Movement in deferred tax balances for the five months period ended 31 August 2021

Notes to the Revised Restated Consolidated Financial Information

(Rs. in million)

 

 

Recognised in

 

 

 

 

 

 

 

 

 

 

 

 

 

tears Net asset Recognised in| med in ocn| Net ail)
Tapritzoer | (rafitorios. | Rees 3 Aust 2021

Pape aaa EE wai am 330
npc of nd AS 16 eer oie) 205.72 Gan} ETE
Empiayee ene 1089 3 79 ios
Trade eceables (679) nz 49
Borrowings 535 0.0 5395
Provo or waranie Ba 042 ia
Unease gavLos on ive quoted mal find & Fe ;

Valietough Poor Loe * (03) ce)
Loans aa aa] Gea
[Dera conc oz) 1.00" (0)
Brough forward os U7. : wat
om (oe) oan] = (03
Deterreaxcein Ssa.02 G30] Ta 3657
[Deferred ox ase / abi) 50.02 (1430) 38 53657

 

* Amount less than Rs.0.01 million

Movement in deferred tax balances for the year ended 31 March 2021

(Rs, in million)

 

Net asset / (hi

 

Recognised in

 

Net asset / (liability)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars profit orloss- | Recognised in OCI
Yaprit2020 | Pete (charge) 31 March 2021
Property, plant and equipment 48.66 (@i.65) Zoi
Impact of Ind AS 116 (refer note 37) 220.10 (1437) = 205.72
[Employee benefits 104.93 3.60 036 108.89)
Trade receivables (G20) G54) (6.74)
Borrowings 462 073 5.35,
Provision for warranties 73.10 077 13.87
Loans 235) O75) (2.10)
Derivative contracts 015 (0.36) (0.21)
Brought forward loss 183.43 63.78 247.21
(Others : (0.18) : (@:18)
Deferred tax credit 530.48 19.03, 036 358.82
Deferred tax asset / (iability) 539.48 19.03 0.36 358.82
Movement in deferred tax balances for the year ended 31 March 2020 (Rs in milion)
Recognised in ‘ isn
paescansia Net asset/ (ability) | Ptr lose | Recognised in Oct | Nt aset/ lability)
rapril2oi9 | Pete (charge) 31 March 2020
Property, plant and equipment aa 4.05; 48.56
Tmpact of Ind AS 116 (refer note 37) 201.66 18.44 220.10
[Other intangible assets 41.80 @i.80) : ~
[Employee benefits 110.90) (10.87) 450) 104.95
Trade receivables 110 (1430) (620)
Borrowings 439 023 462
Provision for warranties 20.58 7.48) 73.10)
Loans 870) (6.64) (2.35)
[Derivative contracts - 015) 015
Brought forward loss 160.21 23.22 183.43
Deferred tax credit 566.54 (62.00) 490 539.44
Deferred tax asset / (iability) 566.54 (62.00) 4.90 539.44

 

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