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Moneycontrol.com India | Notes to Account > Dyes & Pigments > Notes to Account from Atul - BSE: 500027, NSE: ATUL
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Atul
BSE: 500027|NSE: ATUL|ISIN: INE100A01010|SECTOR: Dyes & Pigments
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« Mar 10
Notes to Accounts Year End : Mar '11
1 Included under Loans and Advances is an amount of Rs. 11.29 crores
 (Previous year Rs. 21.29 crores) given to an associate company. The said
 company is registered under BIFR and is implementing its revival plan.
 First charge over all their assets has been assigned exclusively in
 favour of the Company. The Company has also given an unsecured loan of
 Rs. 3.59 crores (Previous year Rs. Nil) as promoters contribution
 (repayable in two equal instalments in financial year 2015-16 and
 2016-17). Considering the progress of the revival plan, the present
 market value of assets, etc these amounts included under loans and
 advances are considered as good and recoverable.
 
 2 The Company has revalued (i) Leasehold land and (ii) Commercial land
 & building at Ahmedabad, Mumbai and Delhi as at March 31, 2008 at fair
 market value as determined by an independent valuer appointed for the
 purpose. Resultant increase in book value amounting to Rs. 107.47 crores
 has been transferred to Revaluation Reserve.
 
 3 In the opinion of the management, the diminution in the value of the
 investment in shares (see Schedule 6) held by the Company is temporary
 in nature and accordingly, no provision is considered necessary by the
 management.
 
 4 Significant accounting policies followed by the Company are as
 stated in the statement annexed to this Schedule.
 
 5 Previous years figures have been regrouped recastreclassified
 wherever necessary
Source : Dion Global Solutions Limited
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