Page 194 - DJML Annual Report 24-25
P. 194
DJ MEDIAPRINT & LOGISTICS LIMITED
March 31, 2025
may be. The Company has elected to account equivalents, loans and trade receivables
for short-term leases and leases of low-value classified within this category.
assets using the exemption given under Ind AS
b) Debt instruments at fair value
116, Leases. Instead of recognising a right-of-
through other comprehensive income
use asset and lease liability, the payments in
(FVTOCI) - The Company does not
relation to these are recognised as an expense have a financia asse classified
in profit or loss on a straightline basis over the
this category.
lease term or on another systematic basis if
that basis is more representative of the pattern c) Debt instruments, derivatives and
of the Company’s benefit. equity instruments at fair value
throug profit loss (FVTPL) - The
Compa doe no have a financia
Leases for which the Company is a lessor asse classified categor a o
classified a finance or operating lease. Lease 31 Mar 2024.
income from operating leases where the
d) Equity instruments measured at fair
Company is a lessor is recognised in income on
value through other comprehensive
a straightline basis over the lease term unless
income (FVTOCI) - The Company does
the receipts are structured to increase in line not have any financial asset classified
expected genera inflatio to compensate in this category.
for the excepted inflationar co increases.
The respective leased assets are included in
the balance sheet based on their nature A ‘debt instrument’ is measured at the
amortised cost if both the following
conditions are met:
A financial instrument is any contract that
gives rise to a financial asset of one entity a) The asset is held within a business
and a financial liability or equity instrument of model whose objective is to hold
another entity. assets for collecting contractual cash
flows, and
b) Contractual terms of the asset give
rise o specified date to ca flo
All financial assets are recognised initially that are solely payments of principal
at fair value plus, in the case of financial and interest (SPPI) on the principal
assets not recorded at fair value through amount outstanding.
profi or loss, transactio co tha are After initial measurement, such financial
attributable to the acquisition of the assets are subsequently measured at
financia asset.
amortised cost using the effective interest
rate (EIR) method. Amortised cost is
calculated by taking into account any
For purposes of subsequent measurement,
financial assets are classified in four discount or premium on acquisition and
fees or costs that are an integral part of
categories:
the EIR. The EIR amortisation and losses
a) Debt instruments at amortised cost arising from impairment are recognised
- The Compa ha ca & ca the Stateme of Profi & Loss. The
191 Annual Report 2024-25
