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Westlife Development

BSE: 505533|NSE: WESTLIFE|ISIN: INE274F01020|SECTOR: Hotels
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Dec 13, 16:00
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Mar 17
Notes to Accounts Year End : Mar '18

No options were granted during the previous year

The expected life of the stock is based on historical data and current expectations are not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the historical volatility over a period similar to the life of the options is indicative of future trends, which may also not necessarily be the actual outcome.

1. Pursuant to the resolutions passed by the Board of Directors on November 06, 2017 and February 05, 2018, the Company has been classified as a Core Investment Company (''CIC'') exempt from registration with the Reserve Bank of India within the meaning of the Core Investment Companies (Reserve Bank) Directions, 2016. The Company having been classified as a CIC is mandated to adopt Indian Accounting Standards (Ind AS) only from accounting periods beginning on or after 1st April, 2019, as per the provisions of Rule 4 (1)(iv)(b)(A) of the Companies (Indian Accounting Standards) Rules, 2015 (''the Rules''). The Company has therefore prepared and presented these financial statements in accordance with the accounting standards prescribed in the Companies (Accounting Standards) Rules, 2006 notified under Section 133 of the Companies Act 2013, read together with Rule 7 of the Companies (Accounts) Rules 2014 and Companies (Accounting Standards) Amendment Rules, 2016.

2. All assets and liabilities have been classified as current and non-current as per the criteria in Schedule III of Companies Act, 2013.

3 Previous year''s figures have been regrouped /reclassified wherever necessary to make them comparable with current year''s figures. The previous year''s figures were audited by auditors other than B S R & Associates LLP, Chartered Accountants.

Source : Dion Global Solutions Limited
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