Financial Statements & Accounting
4 terms
Intangible Assets
Financial Statements & Accounting
₹ crore
Identifiable non-physical assets such as software, patents, licences and trademarks that are expected to generate future benefits.
Carrying Value = Cost - Accumulated Amortisation - Accumulated Impairment
Interest Expense
Financial Statements & Accounting
₹ crore
The cost of borrowed money charged to the profit and loss statement for a period.
Interest Expense = Average Borrowings x Effective Interest Rate
Inventory
Financial Statements & Accounting
₹ crore
Goods held for sale, work in progress, and raw materials, carried at the lower of cost and net realisable value.
Inventory Days = Average Inventory / Cost of Goods Sold x 365
Investing Cash Flow
Financial Statements & Accounting
₹ crore
The net cash used in or generated by buying and selling long-term assets and investments during a period.
Investing Cash Flow = Proceeds from Asset Sales + Investment Income - Capital Expenditure - Acquisitions - Investments Made