Area or Element

Export benefits
Export incentives receivable
Advances to suppliers
Prepaid expenses
Capital Advances
Alternative Minimum Tax
Balances with Statuotry authorities
Security deposits
Advance payment of tax net of provsions
Provision for expenses
Advance from customers
Payable to Statuotry authorities
Provision for employee benefits
Provision for warranties
Provision for taxation (net of advance tax)
Net gain on foreign currency trasaction and translation
Finance income
Dividend income
Royalty expenses
Freight and forwarding on sales
Fixed deposits with original maturity of more than 12 months
Bank deposits with maturity of less than 3 months
Interest receivable on short term loans and advances
Hybrid Perpetual Securities
Less: Expenditure (other than interest) transferred to capital and other accounts
Transfers within equity
Fixed deposits with banks (placed)/realised
inter-corporate deposits
Security deposits include deposit with a subsidiary
Interest accrued on deposits and loans
Earmarked bank balances
advance against equity for purchase of shares in subsidiaries and joint ventures
advance for repurchase of equity shares
amount receivable from post-employment benefit fund on account of retirement
benefit obligations paid by the Company directly
Capital advances to related parties
Advance with public bodies primarily relate to duty credit entitlements and
amounts paid under protest in respect of demands from
regulatory authorities.
advances against supply of goods and services and advances paid to employees
Earmarked balances with bank represents balances held for unpaid dividends and
margin money against issue of bank guarantees
Finance lease obligations
Term loans from banks and financial institutions
Repayable on demand from banks and financial institutions
Commercial papers
Creditors for other liabilities
Current maturities of long-term borrowings
Current maturities of finance lease obligations
Interest accrued but not due
Unclaimed dividends
Creditors for capital supplies and services
Liability for employee family benefit scheme
provision for legal and constructive commitments provided by the Company in
respect of a loss making subsidiary
provision for compensatory afforestation, mine closure and rehabilitation
obligations
Advances received from customers
Employee recoveries and employer contributions
Statutory dues (Statutory dues primarily include payables in respect of excise
duties, service tax, sales tax, VAT, tax deducted at source and royalties)
Creditors for supplies and services
Creditors for accrued wages and salaries
Net gain/(loss) on sale of non-current investments
Net gain/(loss) on investments carried at fair value through statement of profit and
loss
Gain/(loss) on sale of capital assets (net of loss on assets sold/scrapped/written off)
Gain/(loss) on cancellation of forwards, swaps and options
Income from town, medical and other services
Finance income inclues income on financial assets carried at amortised cost
income on financial assets carried at fair value through profit and loss
Interest expense - Bonds, debentures, bank borrowings and others
Interest expense - Finance leases
Freight and handling charges
Cash and bank balances
Disclosed under Source Year
Other operating revenues Zydus Health care 2016-17
Other Current Assets Zydus Health care 2016-17
Other Current Assets Zydus Health care 2016-17
Other Current Assets Zydus Health care 2016-17
Other Non current assets Zydus Health care 2016-17
Other Non current assets Zydus Health care 2016-17
Other Non current assets Zydus Health care 2016-17
Other financial assets Zydus Health care 2016-17
current tax asset (net)-b/s Zydus Health care 2016-17
Other financial liablilities Zydus Health care 2016-17
Other Current liablilities Zydus Health care 2016-17
Other Current liablilities Zydus Health care 2016-17
Provisions Zydus Health care 2016-17
Provisions Zydus Health care 2016-17
current tax liabilites (net)-b/s Zydus Health care 2016-17
Other operating revenues Zydus Health care 2016-17
Other income Zydus Health care 2016-17
Other income Zydus Health care 2016-17
Other expenses Zydus Health care 2016-17
Other expenses Zydus Health care 2016-17
Non-current financial assets- Bank balances Jinal 2016-17
Cash & cash equivalents Jinal 2016-17
Current financial assets-others Jinal 2016-17
Equity Tata Steel 2016-17
P&L Tata Steel 2016-17
Other Equity Tata Steel 2016-17
CASH FLOWS FROM INVESTING ACTIVITIES Tata Steel 2016-17
Loans Tata Steel 2016-17
Loans Tata Steel 2016-17
OTHER FINANCIAL ASSETS (Current or Non current accoding to case) Tata Steel 2016-17
OTHER FINANCIAL ASSETS (Current or Non current accoding to case) Tata Steel 2016-17
Non-current other financial assets Tata Steel 2016-17
Non-current other financial assets Tata Steel 2016-17
Current other financial assets Tata Steel 2016-17

Other Non current assets Tata Steel 2016-17

Other Current Assets Tata Steel 2016-17

Other Current Assets Tata Steel 2016-17

OTHER BALANCES WITH BANK Tata Steel 2016-17

Borrowings - Non current- Unsecured Tata Steel 2016-17

Borrowings - Non current- Unsecured Tata Steel 2016-17
Borrowings - current- secured Tata Steel 2016-17
Borrowings - current- unsecured Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
OTHER FINANCIAL LIABILITIES Tata Steel 2016-17
Provisions Tata Steel 2016-17

Provisions Tata Steel 2016-17

Other Current liablilities Tata Steel 2016-17

Other Current liablilities Tata Steel 2016-17
Other Current liablilities Tata Steel 2016-17

TRADE PAYABLES Tata Steel 2016-17

TRADE PAYABLES Tata Steel 2016-17
Other income Tata Steel 2016-17
Other income Tata Steel 2016-17

Other income Tata Steel 2016-17

Other income Tata Steel 2016-17
Other operating revenues Tata Steel 2016-17
Other income Tata Steel 2016-17
Other income Tata Steel 2016-17
FINANCE COSTS Tata Steel 2016-17
FINANCE COSTS Tata Steel 2016-17
Other expenses Tata Steel 2016-17
Amortised cost - Financial assets and liabilities ( notes) Tata Steel 2016-17
Items that will not be classifed to P&L
Area or Element
Re-measurement losses on post employment defined benefits plans
Net Profit/Loss on Fair value through OCI Equity shares
Fair value changes of investments in equity shares

Items that will be reclassified subsequently to the statement of profit and loss

Area or Element
(a) Fair value changes of cash flow hedges
 Disclosed under Source Year
Items that will not be classifed to P&L Zydus Health care 2016-17
Items that will not be classifed to P&L Zydus Health care 2016-17
Items that will not be classifed to P&L Tata Steel 2016-17

ent of profit and loss

Disclosed under Source Year

Items that will be classifed to P&L Tata Steel 2016-17
intagibles notes may be useful for BTSL (properly deal with the software of passive Radar) Point here is no economic

Jindal
Estimated useful lives of intangible assets are as follows:
Computer software - 1 to 10 years
Design & Drawings- 5 years
Licenses - 25 years
Radar) Point here is no economic benefits are expected from software. So we need to charge off instead of capitalising the same.
capitalising the same.
Area or Element
Claims not acknlodged as debts (net of advances
Inrespect of Guarantees given by banks
Inrespect of Income tax matters pending before appelate authorities which the
company expects to suceed, based on the decisions of tribunals/courts (net of
advance)
Letter of credits for imports
Imported capital items under EPCGS at concessional rate for which company gave
undertaking an incremental export obligation
Estimated amount of contracts remaining to be executed on capital account and not prov
Disclosed under Source Year Remarks
Contingenet liabilites Zydus Health care 2016-17
Contingenet liabilites Zydus Health care 2016-17
Contingenet liabilites Zydus Health care 2016-17 useful for BTSL

Contingenet liabilites Zydus Health care 2016-17

Contingenet liabilites Zydus Health care 2016-17

Contingenet liabilites Zydus Health care 2016-17

Area or Element

Non derivate financial liabilies

Area or Element
Borrowings (including current maturities and Intere
Other non current financial liabilites
Trade payables
Accrued expenses
Unpaid dividend
Corporate guarantees

Area or Element
(a) Cash flow hedge reserve
The cumulative effective portion of gain or losses arising on changes in the fair value of hedging instruments designa
hedges are recognised in cash flow hedge reserve. Such changes recognised are reclassified to the consolidated stat
loss when the hedged item affects the profit or loss or are included as an adjustment to the cost of the related non-fi
The Company has designated certain foreign currency contracts and interest rate collars as cash flow hedges in respe
and interest rate risks.

Notes of Reclassification of OCI

Notes ofTransfer of OCI with in Equity

(b) Fair value hierarchy ( if you read in taxman flow chart book) IND AS 113 THEN observe this for difference betw
The following table provides an analysis of financial instruments that are measured subsequent to initial recognition
grouped into Level 1 to Level 3, as described below:
Quoted prices in an active market (Level 1): This level of hierarchy includes financial assets that are measured by re
prices (unadjusted) in active markets for identical assets or liabilities. This category consists of investment in quoted
mutual fund investments.
Valuation techniques with observable inputs (Level 2): This level of hierarchy includes financial assets and liabilities
inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i
indirectly (i.e., derived from prices). This level of hierarchy includes Company’s over-the-counter (OTC) derivative con

Valuation techniques with significant unobservable inputs (Level 3): This level of hierarchy includes financial assets
measured using inputs that are not based on observable market data (unobservable inputs). Fair values are determi
part, using a valuation model based on assumptions that are neither supported by prices from observable current m
in the same instrument nor are they based on available market data.
Investments carried at fair value are generally based on market price quotations. Costs of unquoted equity instrume
considered as an appropriate estimate of fair value because of a wide range of possible fair value measurements and
the best estimate of fair value within that range.
 Disclosed under Source Year Remarks
Zydus Health care 2016-17

Disclosed under Source Year Remarks

Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17
Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17
Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17
Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17
Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17
Non derivate financial liabilies ( in notes -Finanical risk mana Zydus Health care 2016-17

Disclosed under Source Year

Tata steel 2016-17
n or losses arising on changes in the fair value of hedging instruments designated as cash flow
dge reserve. Such changes recognised are reclassified to the consolidated statement of profit and
profit or loss or are included as an adjustment to the cost of the related non-financial hedged item.
oreign currency contracts and interest rate collars as cash flow hedges in respect of foreign exchange

Tata steel 2016-17

 Tata steel 2016-17

taxman flow chart book) IND AS 113 THEN observe this for difference between level 1, level2
s of financial instruments that are measured subsequent to initial recognition at fair value,
ribed below:
vel 1): This level of hierarchy includes financial assets that are measured by reference to quoted
or identical assets or liabilities. This category consists of investment in quoted equity shares, and

inputs (Level 2): This level of hierarchy includes financial assets and liabilities, measured using
ed within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or
is level of hierarchy includes Company’s over-the-counter (OTC) derivative contracts.

unobservable inputs (Level 3): This level of hierarchy includes financial assets and liabilities
sed on observable market data (unobservable inputs). Fair values are determined in whole or in
assumptions that are neither supported by prices from observable current market transactions
ased on available market data.
nerally based on market price quotations. Costs of unquoted equity instruments has been
of fair value because of a wide range of possible fair value measurements and cost represents
Area or Element
Exceptional items:
(a) Profit/(Loss) on sale of non-current investments
(b) Provision for impairment of investments/doubtful advances
(c) Provision for impairment of non-current assets
(d) Provision for demands and claims
(e) Employee separation compensation
(f ) Restructuring and other provisions
Disclosed under Source Year

Exceptional items: Tata Steel 2016-17

Exceptional items: Tata Steel 2016-17
Exceptional items: Tata Steel 2016-17
Exceptional items: Tata Steel 2016-17
Exceptional items: Tata Steel 2016-17
Exceptional items: Tata Steel 2016-17