annual-report-FY2020

318 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS b) Right-of-use asset Rupees crores Particulars Land Buildings Plant and Equipment Furniture and Fixtures Vehicles Office Equipments Total Balance as at 1 st April, 2019 .............................. — — — — — — — On account of adoption of Ind AS 116 (Refer Note No 42)......................................................... 229.50 2,232.23 74.30 0.75 85.06 0.35 2,622.19 Reclassified on account of adoption of Ind AS 116 (Refer Note No 42)................................. 323.37 — 145.05 10.42 — 1.83 480.67 Additions.............................................................. 0.35 246.18 55.74 — 17.62 12.48 332.37 Acquisitions through business combinations.... — 0.29 — — — — 0.29 Foreign exchange translation differences......... 0.55 90.41 20.07 — 2.02 0.19 113.24 Deduction............................................................. — (18.09) — — — — (18.09) Balance as at 31 st March, 2020 . ......................... 553.77 2,551.02 295.16 11.17 104.70 14.85 3,530.67 ACCUMULATED DEPRECIATION AND IMPAIRMENT Balance as at 1 st April, 2019 ............................... — — — — — — — Depreciation expense for the year ................... 10.45 355.29 63.39 1.50 32.54 3.49 466.66 Foreign exchange translation differences......... 0.04 12.79 9.56 — 1.28 0.15 23.82 Deduction ........................................................... — (5.04) — — — — (5.04) Impairment losses recognised in the statement of profit and loss* ............................................. — — 75.22 — — — 75.22 Balance as at 31 st March, 2020 . ......................... 10.49 363.04 148.17 1.50 33.82 3.64 560.66 NET CARRYING AMOUNT Net carrying amount as at 31 st March, 2020 .... 543.28 2,187.98 146.99 9.67 70.88 11.21 2,970.01 * Impairment losses are recognised in the statement of profit and loss as a part of exceptional items. Break-up of Net carrying amount of Property, Plant & Equipment is as follows: Rupees crores Particulars 2020 2019 a) Owned Assets ................................................................................................................................................. 21,447.17 22,227.17 b) Right-of-use asset............................................................................................................................................. 2,970.01 — Total ........................................................................................................................................................................... 24,417.18 22,227.17 5. Goodwill Rupees crores Particulars 2020 2019 Balance at the beginning of the year.................................................................................................................... 2,073.60 2,159.67 Additions during the year....................................................................................................................................... 102.79 — Impairment during the year (Refer Note No 29).................................................................................................. (663.42) (49.86) Foreign exchange translation difference............................................................................................................... (0.66) (36.21) Balance at the end of the year ............................................................................................................................... 1,512.31 2,073.60 4. Property, Plant and Equipment (contd.)