Annual Report 2016-17

222 / 300

Notes forming part of consolidated onancial statements (Contd.)
222 • Annual Report 2016-17
There are no material adjustments to the cash pow statements.
In the reconciliations, certain reclassiocations are made to Indian GAAP onancial information to align with the Ind AS
presentation.
(In ` million)
Particulars Note 1-Apr-15 31-Mar-16 Remarks
Indian
GAAP
Effect of
transition
to Ind AS
Reclassiocation
adjustments
Ind AS Indian
GAAP
Effect of
transition
to Ind AS
Reclassiocation
adjustments
Ind AS
Liabilities
Trade payables 21 528.73 (31.73) - 497.00 1,651.02 (51.70) - 1,599.32 Note 1
Short-term provisions 24 1,755.23 (481.43) - 1,273.80 1,223.63 - - 1,223.63 Note 2
Other current liabilities 23 1,264.72 - (535.01) 729.71 1,642.16 - (534.63) 1,107.53 Note 2
Assets
Property, plant and
equipment
6.1 3,057.24 (36.56) - 3,020.68 3,007.45 (39.24) - 2,968.21 Note 8
Goodwill / (Capital
reserve) on consolidation
BS - - - - 174.88 (248.13) - (73.25) Note 3
Goodwill 6.2 23.91 - - 23.91 - 77.87 - 77.87 Note 3
Intangible assets 6.3 995.30 - - 995.30 1,180.38 144.77 - 1,325.15 Note 3
Deferred tax assets 10 315.44 (70.99) - 244.45 232.75 (103.74) - 129.01 Note 9
Non-current investments 7 2,115.54 163.63 29.00 2,308.17 1,347.92 104.15 17.22 1,469.29 Note 4
Non current loans
(Security deposits)
8 72.75 (15.25) - 57.50 102.61 (16.38) - 86.23 Note 5
Other non-current assets
(Capital advance and
Advance recoverable in
cash or kind)
11 30.39 50.34 - 80.73 595.32 53.81 - 649.13 Note
5 and
Note 8
Current investments 12 4,619.75 41.48 - 4,661.23 4,827.55 86.81 - 4,914.36 Note 4
Reconciliation of proot
(In ` million)
Particulars Note Year ended March 31, 2016 Note
Indian GAAP Effect of
transition to
Ind AS
Reclassiocation
adjustments
Ind AS
Income
Revenue from operations (net) 25 23,123.31 - - 23,123.31
Other income 26 784.49 (11.61) - 772.88 Note 4 and Note 5
Employee beneots expense 27.1 13,828.26 239.34 - 14,067.60 Note 6 and Note 7
Other expenses 28 3,570.56 (16.56) - 3,554.00 Note 1, Note 5 and
Note 8
Depreciation and amortization
expense
6.4 965.16 24.97 - 990.13 Note 3 and Note 8
Proot before tax 3,956.27 (259.36) - 3,696.91
Total tax expense 982.66 (15.67) (43.07) 923.92 Note 9
Net proot for the year 2,973.61 (243.69) 43.07 2,772.99