Page 202 - FBL AR 2019-20
P. 202

Fermenta Biotech Limited
           Annual Report 2019-20



          Notes to the Consolidated financial statements for the year ended March 31, 2020

          7  Investments in associate (Non-current):
             (carrying amount determined using equity method of accounting)
                                                                                                     ( H in Lakhs )
                                                                                   March 31, 2020     March 31, 2019
          Investment in associate - In equity instruments Unquoted (Fully paid up)
           Health and Wellness India Private Limited                                          -              -
           30,12,504 Equity shares of H10 each (as at March 31, 2019- 30,12,504 Equity shares of H10 each)
                                                                                              -              -
           Notes:
           The financial information in respect of this associate is not material to the group.
           Proportion of Group's ownership interest in the associate [Refer note 46]
           Accumulated unrecognised share of losses of associate
             Health and Wellness India Private Limited                                        -              -
           Unrecognised share of losses of associate for the year
             Health and Wellness India Private Limited                                        -              -
           Accumulated recognised share of losses of associate
             Health and Wellness India Private Limited                                    598.53         598.53
          8  Investments (Non-current):
                                                                                                     ( H in Lakhs )
                                                                                   March 31, 2020     March 31, 2019
          Equity instruments:
           Unquoted Investments (all fully paid up)
           Investments in equity instruments at FVTPL
           Biodil Marsing Private Limited                                                  5.90           5.90
           59,000  Equity shares of  H10 each (as at March 31, 2019 - 59,000 Equity shares of  H10 each)
           Investments in equity instruments at FVTOCI
           Shivalik Solid Waste Management Limited                                         4.11           4.11
           20,000  Equity shares of  H10 each. (as at March 31, 2019 - 20,000 Equity shares of  H10 each)
           Zela Wellness Private Limited                                                   47.53         43.94
           58,048 Equity shares of H10 each (as at March 31, 2019 - 58,048 Equity shares of H10 each)
                                                                                           57.54         53.95
           Less: Impairment in the value of investments                                   (53.43)        (5.90)
           Total aggregate unquoted Investments (A)                                        4.11          48.05
           Quoted Investments (all fully paid)
           Investments in equity instruments at FVTOCI
           Abbott India Limited                                                            21.49         10.14
           139 Equity shares of H10 each (as at March 31, 2019 - 139 Equity shares of H10 each)
           Total aggregate quoted investments (B)                                          21.49         10.14
           Total Non-current investments (A+B)                                             25.60         58.19
           Aggregate carrying value of unquoted investments before impairment              57.54         53.95
           Aggregate amount of impairment in value of investments                          53.43          5.90
           Aggregate amount of quoted investments and market value thereof                 21.49         10.14

          9    Share application money
                                                                                                     ( H in Lakhs )
                                                                                   March 31, 2020     March 31, 2019
          Health and Wellness India Private Limited                                       186.34         186.34
          Less: Impairment in the value of share application money                       (186.34)       (186.34)
          Noble Explochem Limited [Refer note 63]                                             -          597.00
                                                                                              -          597.00













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