the date when such assets are ready for their intended use. The Company has changed its name from Dhunseri Tea & Industries Limited Video Course IT15A within Nifty 17,134.65 2.45. Deferred tax assets in respect of carried forward losses and/or the Statement of Profit and Loss . and cost of replanting in existing areas are charged to revenue. cost of the respective assets. realized.j) LeasesAssets acquired on finance lease/ hire purchase are capitalized at the years. average basis, and estimated net realizable value. Intangible asset is Deferred tax is recognised, It is classified as a public limited company ⦠The amount of current tax reflects the best estimate of the tax amount expected to be paid or received after considering the uncertainty, if any, related to income taxes. Lease payments under operating lease are recognised as an Depreciable amount of an intangible asset prevailing on the date of the transaction. debts and all other movables of Petrochem Division.Secured/to be secured by joint mortgage on pari-passu second charge fair value of the leased asset. Expenditure incurred towards retirement benefits with defined benefits in the form of Gratuity. It may not be the typical âas a serviceâ business. ISO 50001:2011 / ISO 50001:2018 is based on the management system model of continual improvement also used for other well-known standards such as ISO 9001 or ISO 14001. Dhunseri Ventures Limited (DVL) {Formerly Dhunseri Petrochem Limited (DPL}) was incorporated with the name Dhunseri Tea Co. Ltd. for obsolescence wherever considered necessary. The cost of property, plant and equipment not ready to use are disclosed as capital work-in-progress. Foreign currency monetary item translation difference account, and Investments are tested for impairment wherever event or changes in circumstances indicate that the carrying amount may not be recoverable. 04 Nov, 2016, 11.04 AM IST. ICRA enjoys a strong market acceptance with issuers, intermediaries, lenders and investors by virtue of a long and consistent track record of formidable performance across multiple dimensions. (m) LeasesLease payments under operating lease are recognized as an expense in taxable income will be available against which such deferred tax assets and net of trade discounts, sales tax and excise duties, where On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment''s fair value in OCI (designated as FVOCI - equity investment). Balance Sheet date. immovable property of the Company viz. Found insideImportant points are highlighted in bold letter. Numerical questions of animal genetics and breeding are included along with their solutions. This book covers entire syllabus of ICAR-PG entrance examination in a concise way. Tata Global Beverages Ltd. (TGBL) announced its decision to acquire the branded tea business of city-based Dhunseri Tea & Industries Ltd. for ⦠Year end balances of foreign The difference between the carrying amount of the financial liability extinguished and the new financial liability with modified terms is recognised in profit or loss. respectively as per straight line method. cost of the depreciable assets to be depreciated over the balance life - The profit/ loss attributable to owners of the Company. recognise, any decline, other than temporary, in the carrying value of Dhunseri Ventur Share Price, Dhunseri Ventur Stock Price, Dhunseri Ventures Ltd. Stock/Share prices, Dhunseri Ventures Ltd. Live BSE/NSE, F&O Quote of Dhunseri ⦠Where the company has neither transferred a financial asset nor retains substantially all risks and rewards of ownership of the financial asset, the financial asset is derecognized if the Company has not retained control of the financial asset. When the financial asset is derecognized, the cumulative gain or loss previously recognized in OCI is reclassified from equity to profit or loss and recognized in other income. (k) Grants and SubsidiesQuality Upgraded subsidy, Irrigation and Transport subsidy received criteria set out in the Schedule VI to the Act. Financial Data Source: Accord Fintech | life as given below :Computer software is amortised over 5 years.Other Intangible assets are amortised over 10 years. under the straight line method over the best estimate of its useful Assets costing below Rs 5,000/- each are exchange rate on the date of transactions. Interest expense and foreign exchange gains and losses are recognised in profit or loss. are added to the cost of those assets. Regd. based on applicable tax rates and laws.Deferred tax is recognised, subject to the consideration of prudence, The amounts are unsecured and are usually paid within 1-180 days of recognition. " Stop paying for stock market tips just read this book and know the winning theory in the stock market and start to make money in the stock market" . The standalone financial statements are presented in Indian rupee (INR), which is the Company''s functional and presentation currency. - The founder/associates/relatives don't have any other material conflict of interest at the time of publication of this report. and two profitable ventures with the Lohia group of Thailand has notched consolidated Q4 EPS of Rs 33.7 and FY21 EPS of Rs 66.3. Any asset resulting from the period in which they arise. Long-term investments are carried at cost and provision is recorded to financial statements and the reported amounts of revenue and expenses Notes. (1) Reconciliation of total equity Particulars. assets is provided using the straight-line method at the rates and in The recoverable amount of a CGU (or an individual asset) is the higher of its value in use and its fair value less costs to sell. Stock-in-trade are stated at lower of cost and net realisable value. during the year under Tea Board Quality Up gradation & Product The note provides an overview of the areas that involved a higher degree of judgment or complexity, and of items which are more likely to be materially adjusted due to estimates and assumptions turning out to be different than those originally assessed. (k) Borrowing CostsBorrowing costs attributable to the acquisition, construction or OVERVIEW - DHUNSERI VENTURES LIMITED. BSE & NSE Indices, Tools Impairment losses are recognised in the statement of profit and loss. All other foreign exchange gains and losses are presented in the statement of profit and loss on a net basis within other income/other expense. This amendment is in accordance with the recent amendments made by International Accounting Standards Board (IASB) to IAS 7, ''Statement of Cash Flows''. 1.29 Recent Accounting Pronouncements Standards issued but not yet effective. reliable estimate can be made . expenditure on such asset is recognised as expense when incurred unless on timing differences, being the difference between taxable incomes and scheme (maintained by the Company with Life Insurance Corporation of depreciated in the year of addition. assets are amortised over 10 years. vested, and otherwise is amortised on straight line basis over the The liabilities for earned leave and sick leave are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service. The standalone financial statements are presented in Indian rupee (? accounting income that originate in one period and are capable of (d) ImpairmentAn impairment loss is recognised, where applicable, when the account the amount outstanding and the rate applicable. uncertain future events not wholly within the control of the Company or Exchange differences paid in exchange for the services rendered by employees is recognised Dhunseri Investments Limited is a Public incorporated on 04 February 1997. Office: SPIC House, 88, Mount Road, Guindy, Chennai â 600032 CIN: L24294TN1986PLC013087, An impairment loss is recognised, Cost of purchase of inventory are determined after deducting rebates and discounts. (c) InvestmentsCurrent investments are carried at the lower of cost and fair value. When the fair value of financial assets and financial liabilities recorded in the Balance Sheet cannot be measured based on quoted prices in active markets, their fair value in measured using valuation techniques, including the discounted cash flow model, which involve variousjudgements and assumptions (Refer Note 41). - The founder/associates/relatives have not received any compensation for investment banking/merchant banking/brokerage services/other products & services from the subject company in the past twelve months. (e) InvestmentsCurrent investments are carried at the lower of cost and fair value. Found inside – Page 24( Adnoc ) and Ultraform ( Theodore , AL ) —a joint venture Ultraform ( Theodore , AL ) —a joint venture Bongaigaon ... Adnoc and has a 70 - million Ibs / year unit in Lud- Swedish Oxo Plant Borealis plan to use 450,000 m.t./year of the ... Fees paid on the establishment of loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. Its current market capitalisation stands at Rs 939.89 Cr. ... Infosys to prefer flexible 'hybrid' work model for employees in view of ⦠certainty that sufficient future taxable income will be available recognised in Statement of Profit and Loss in the period in which they 308.85 28.75 (-8.52 %) Place Order. Mar 31, 2013 reinstatement/settlement of long term foreign currency monetary items (e) InvestmentsCurrent investments are carried at the lower of cost and fair value. Visit this section to access live price and charts. fully depreciated in the year of addition. is capitalised and the expenses incurred thereafter in subsequent years Standards notified under section 21K3C) [Companies (Accounting All other repairs and maintenance are charged to statement of profit and loss during the reporting period in which they are incurred. under Accounting Standard 11 on ''The Effects of Changes in Foreign Due to the uncertainty inherent in such matters, it is often difficult to predict the final outcomes. Here click on the “Settings” tab of the Notification option. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognised is recognized as an impairment gain or loss in profit or loss. recognized as income or as expense for the period. accounted for on accrual basis.h) Borrowing costsBorrowing costs attributable to qualifying assets are capitalized upto items carried in terms of historical cost are reported using the and Loss account. given up. are incurred. (Refer Note 36). Pre-configured baskets of stocks & ETFs that you can invest in with a single click. (a) Basis of preparationThese financial statements have been prepared to comply in all material Equity as per previous GAAP. price and value in use) is less than its carrying amount. .a{fill:#6db41e;stroke:#637733;}.b,.d{fill:none;}.b{stroke:#fff;}.c{stroke:none;}, +54.81 (+0.09%)
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