Question#1: The following Financial Statement is taken from the Annual Report of Nestle India Limited:

On the basis of the above financials of Nestle Limited, you are required to answer the following:

1(a)Please write any one item from the Balance Sheet which is impacted by the following financial decisions. Also, state your reasons:

1. Investment Decisions or Capital Budgeting Decisions.
2. Financing Decisions.
3. Dividend Decisions.
4. Working Capital decisions.

1(b)There is a drastic decrease in the value of Other Equity from Rs. 35,773.20 to Rs. 18,358.40. Write the probable financial decision behind it.

BALANCE SHEET AS AT 31 DECEMBER 2019 NOTES As at As at 31 December 2019 31 December 2018 in million) (in million) 4 ASSETS Non-current assets Property, Plant and Equipment Capital work-in-progress Financial Assets Investments Loans Other non-current assets 22,267.1 1,433.0 24,006.2 1,052.0 O 01 5 6 7 7,436.0 469.8 804.4 32,410.3 7,333.6 401.4 718.1 33,511.3 8 00 9,655.5 10 11 12 13 14 9gH234 5 12,830.7 10,074.5 1,243.3 12,931.6 148.9 124.6 557.9 19,251.3 1,245.9 15,987.7 112.9 178.9 524.9 188.5 223.9 47,369.5 80.880.8 15 260.2 38,171.7 70,582.0 16 17 19 964.2 18,358.4 19,322.6 964.2 35,773.2 36,737.4 Current assets Inventories Financial Assets Investments Trade receivables Cash and cash equivalents Bank Balances other than cash and cash equivalents Loans Other financial assets Current tax assets Other current assets Total Assets EQUITY AND LIABILITIES EQUITY Equity Share Capital Other Equity LIABILITIES Non-current liabilities Financial Liabilities Borrowings Provisions Deferred tax liabilities (net) Other non-current liabilities Current liabilities Financial Liabilities Trade payables Total outstanding dues of micro enterprises and small enterprises Total outstanding dues of creditors other than micro enterprises and small enterprises Other financial liabilities Provisions Current tax liabilities Other current liabilities Total Equity and liabilities 18 19 20 21 NO COCO 531.4 29,069.1 179.5 4.3 29,784.3 351.4 24,649.2 588.2 5.1 25,593.9 46 340.2 14,606.7 107.7 12,296.0 22 23 3,161.8 1,572.6 24 4,314.8 854.6 19.2 1,339.6 21,475.1 70,582.0 1,411.4 18,549.5 80.880.8