Page 180 - BCML AR 2019-20

FINANCIAL STATEMENTS

Notes forming part of the Standalone Financial Statements

Note No. : 6 Investments
(i) Non-current (H in Lacs)
Particulars Face Number As at 31st Number As at 31st
value of Shares / March, 2020 of Shares / March, 2019
debentures debentures
(a) Investment in Equity instruments (Carried at cost)
Fully paid up :
Unquoted
Investment in associates *
Visual Percept Solar Projects Pvt. Ltd. H10 8914500 2228.63 8914500 2228.63
Auxilo Finserve Pvt. Ltd. H10 155000000 15750.00 75000000 7500.00
[Refer Note No. 36(18)]
(A) 17978.63 9728.63
(b) Investment in Equity instruments
(Designated at fair value through other comprehensive
income)
Fully paid up :
Unquoted
Asia Sugar Industries Pvt. Ltd. H10 – – 250000 60.93
Fortuna Services Ltd. H1 – – 70287 0.70
(B) – 61.63
(c) Investment in Debentures # (Measured at amortised cost)
Fully paid up :
Unquoted
Investment in associate
Visual Percept Solar Projects Pvt. Ltd. H100 – – 1822500 2210.63
(C) – 2210.63
(d ) Investment in Post Office National Saving Certificates
(Measured at amortised cost)
Unquoted – 4.84
(Deposited with government authorities)
(D) – 4.84
E = (A + B + C + D) 17978.63 12005.73
Aggregate amount of quoted investments Not applicable Not applicable
Aggregate market value of quoted investments Not applicable Not applicable
Aggregate amount of unquoted investments 17978.63 12005.73
Aggregate amount of impairment in value of investments Nil Nil
Aggregate amount of investments carried at cost 17978.63 9728.63
Aggregate amount of investments carried at amortized cost – 2215.47
Aggregate amount of investments designated at fair value
through other comprehensive income – 61.63
* The list of associates along with proportion of ownership interest held and country of incorporation are disclosed in Note No. 6 to
Consolidated Financial Statements.
# As per modified terms adopted during the year, debentures are to be redeemed fully in four equal installments at a premium of 25%
along with proportionate coupon @ 14% per annum, the last installment being redeemable on 30th June 2020 has been shown under
current investments.

178 | Balrampur Chini Mills Limited