Please solve fast :

Following is financial statements of Anm Ltd. for the year ended on: Carry amount as on

31st March, 20X1

(In Rs.000)

goodwill 200

Intangible assets are950

Financial asset measured at fair value OCI 300

PPE 1100

Deferred tax asset 250

Current assets - inventory, receivables and cash balances 600

Current liabilities (850)

Non-current liabilities - provisions (300)

Total 2,250

On 15th September 20X1, Entity A decided to sell the business. It noted that the business meets the condition of disposal group classified as held for sale on that date in accordance with Ind AS 105. However, it does not meet the conditions to be classified as discontinued operations in accordance with that standard.

The disposal group is stated at the following amounts immediately prior to reclassification as held for sale.

Asset / Liability Carry amount as on 15th September

20X1

(In Rs.000)

Attributed goodwill 200

Intangible assets 930

Financial asset measured at fair value through other comprehensive income 360

Property, plant & equipment 1020

Deferred tax asset 250

Current assets - inventory, receivables and cash balances 520

Current liabilities (870)

Non-current liabilities - provisions (250)

Total 2,160

Entity A proposed to sell the disposal group at Rs 19,00,000. It estimates that the costs to sell will be Rs 70,000. This cost consists of professional fee to be paid to external lawyers and accountants.

As at 31st March 20X2, there has been no change to the plan to sell the disposal group and entity A still expects to sell it within one year of initial classification. Mr. X, an accountant of Entity A remeasured the following assets/ liabilities in accordance with respective standards as on 31st March 20X2:

Available for sale (in Rs.000's)

Financial assets 410

Deferred tax assets 230

Current assets- Inventory, receivables and cash balances 400

Current liabilities 900

Non- current liabilities- provisions 250

The disposal group has not been trading well and its fair value less costs to sell has fallen to Rs.16,50,000.

Required:

What would be the value of all assets/ labilities within the disposal group as on the following dates in accordance with Ind AS 105?

(a) 15th September, 20X1 and

(b) 31st March, 20X2