Airtel 2015 Annual Report Download - page 353

Bharti Airtel Limited
NotesWRFRQVROLGDWHGnjQDQFLDOVWDWHPHQWV
351
Consolidated Financial Statements (IFRS)
02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports
126-355
G 'XULQJ WKH \HDU HQGHG 0DUFK   WKH
DJUHHPHQWIRUVDOHRIWRZHUDVVHWV LQ 7DQ]DQLD &KDG
DQG'HPRFUDWLF5HSXEOLFRI&RQJRZLWK+HOLRV7RZHUV
$IULFD DQG LQ 0DODZL ZLWK (DWRQ 7RZHUV /LPLWHG KDYH
ODSVHG DQG WKHUHIRUH VWDQG WHUPLQDWHG WKHUHE\
Accordingly, assets and the related liabilities have been
UHFODVVLnjHGIURPKHOGIRUVDOHWRLWVHDUOLHUFODVVLnjFDWLRQ
and the Group has recorded and presented the related
GHSUHFLDWLRQ FKDUJH RI `  0Q SHUWDLQLQJ WR
SUHYLRXV SHULRGV DV DQ H[FHSWLRQDO LWHP IRU WKH \HDU
HQGHG0DUFK
H 'XULQJWKH\HDUHQGHG0DUFKDQG0DUFK
VDOHDQG OHDVH EDFNRIWRZHUVLQ &RQJR
*KDQD 8JDQGD 1LJHULD =DPELD .HQ\D DQG %XUNLQD
)DVR DQG  WRZHUV LQ 5ZDQGD ZDV FRPSOHWHG IRU
D FRQVLGHUDWLRQ RI `  0Q DQG `  0Q
UHVSHFWLYHO\ 7KH SRUWLRQ OHDVHG EDFN FODVVLnjHG DV
njQDQFHOHDVHUHSUHVHQWLQJWKHWHFKQLFDOFDSDFLWLHVRI
WKHGHGLFDWHGSDUWRIWKHWRZHUVRQZKLFK&RPSDQ\šV
equipment are located, has been retained at the carrying
YDOXHRI`0QDQG`0QUHVSHFWLYHO\GXULQJ
WKH\HDUHQGHG0DUFK   DQG0DUFK
DQGWKHnjQDQFHOHDVHREOLJDWLRQKDVEHHQUHFRUGHGDW
`  0Q DQG `  0Q UHVSHFWLYHO\ GXULQJ WKH
\HDUHQGHG0DUFKDQG0DUFKEHLQJ
WKH IDLU YDOXH RI WKH OHDVHG EDFN SRUWLRQ $FFRUGLQJO\
WKH JDLQ RQ WKH SRUWLRQ VROG DQG QRW OHDVHG EDFN
amounting to `0QDQG`0QUHVSHFWLYHO\
GXULQJWKH\HDUHQGHG0DUFKDQG0DUFK
 KDV EHHQ UHFRJQLVHG LQ WKH LQFRPH VWDWHPHQW
and disclosed as an exceptional item.
44. 3UHYLRXV \HDUšV njJXUHV LQ WKH FRQVROLGDWHG njQDQFLDO
statements, including the notes thereto, have been
UHFODVVLnjHGZKHUHYHUUHTXLUHGWRFRQIRUPWRWKHFXUUHQW
\HDUšV SUHVHQWDWLRQFODVVLnjFDWLRQ 7KHVH GR QRW DNjHFW
WKHSUHYLRXVO\UHSRUWHGQHWSURnjWRUHTXLW\
F 7KHPDMRUFODVVHVRIDVVHWVDQGOLDELOLWLHVFODVVLnjHGDVKHOGIRUVDOHDVRI0DUFKDUHDVIROORZV
(` Millions)
$VVHWVRIGLVSRVDOJURXSFODVVLǂHGDVKHOGIRUVDOH As of
March 31, 2016
As of
March 31, 2015
Non current assets  
Other current assets 132 
7,002 45,645
(` Millions)
/LDELOLWLHVRIGLVSRVDOJURXSFODVVLǂHGDVKHOGIRUVDOH As of
March 31, 2016
As of
March 31, 2015
Non current liabilities  
Current liabilities - 
(1,039) (5,445)