Page 262 - BCML AR 2019-20

FINANCIAL STATEMENTS
Notes forming part of the Consolidated Financial Statements

Note No. : 7 Other Investment

(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 (Designated at fair
value through other comprehensive income)
Fully paid up :
Unquoted
Asia Sugar Industries Pvt. Ltd. H10 - - 250000 48.36
Fortuna Services Ltd. H1 - - 70287 0.70
Total (A) - 49.06
(b) Investment in Debentures # (Measured at amortised cost)
Fully paid up :
Unquoted
Associate Company (w.e.f 24th January, 2017)
Visual Percept Solar Projects Pvt. Ltd. H100 - - 1822500 2210.63
Total (B) - 2210.63
(c) Investment in Post Office National Saving Certificates
(Measured at amortised cost)
Unquoted - 4.84
(Deposited with government authorities)
Total (C) - 4.84
Total D = (A + B + C) - 2264.53
Aggregate amount of quoted investments Not applicable Not applicable
Aggregate market value of quoted investments Not applicable Not applicable
Aggregate amount of unquoted investments - 2264.53
Aggregate amount of impairment in value of investments Nil Nil
Aggregate amount of investments carried at amortized cost - 2215.47
Aggregate amount of investments designated at fair value
through other comprehensive income - 49.06
– 2264.53
# 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.
(ii) Current (H in Lacs)
Particulars Face Number of As at 31st Number of As at 31st
value debentures March, 2020 debentures March, 2019
(a) Investment in debentures
(Measured at amortized cost)
Fully paid up :
Unquoted
Investment in associate
Visual Percept Solar Projects Pvt. Ltd.* H100 455625 564.58 – –
564.58 –
Aggregate amount of unquoted investments 564.58 –
Aggregate amount of impairment in value of investments Nil Nil
Aggregate amount of investments carried at amortized cost 564.58 –
* Redeemable on 30th June, 2020.

260 | Balrampur Chini Mills Limited