Beacon Pharmaceuticals Ltd------- Prospectus
Beacon Pharmaceuticals Ltd------- Prospectus
Beacon Pharmaceuticals Ltd------- Prospectus
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BEACON<br />
Light for Life<br />
NOTES TO THE ACCOUNTS<br />
For the year ended 30th June 2009<br />
q). 7 Foreign Currency Transactions<br />
Foreign currency transactions are recorded at the applicable rates of exchange ruling at the transaction date in<br />
accordance with the provisions of BAS 21: The effects of changes in foreign currency rate. The monetary assets and<br />
liabilities, if any, denominated in foreign currencies at the balance sheet date are translated at the applicable rates of<br />
exchanges ruling at that date.<br />
3. Property, Plant & Equipment - Tk. 2,517,804,653<br />
i) PPE Schedule for the period of 11 months (01.07.08 to 31.05.09)<br />
Particulars<br />
Land & Land<br />
Development<br />
Useful Life (Years) -<br />
Buildings<br />
Vehicles<br />
20 5 10<br />
Electrical<br />
Installation<br />
Cost as at 01.07.08 159,956,442 461,796,199 22,872,729 24,492,132<br />
Addition during the period - 327,182 2,150,000 2,459,767<br />
Borrowing Cost Capitalised 9,638,586 27,069,608 1,423,972 1,242,644<br />
Disposal during the period - - - -<br />
Cost as at 31.05.09 169,595,028 489,192,989 26,446,701 28,194,543<br />
Accumulated Depreciation as at 01.07.08 - 4,410,174 13,919,793 436,013<br />
Depreciation during the period - 2,242,950 4,456,015 258,544<br />
Accumulated Depreciation as at 31.05.09 - 6,653,124 18,375,808 694,557<br />
Written Down Value as at 31.05.09 169,595,028 482,539,865 8,070,893 27,499,986<br />
Revaluation Value 337,680,000 503,989,548 17,659,850 34,929,268<br />
Revaluation Surplus / (Loss) 168,084,972 21,449,683 9,588,957 7,429,282<br />
PROSPECTUS<br />
56<br />
Particulars<br />
Office<br />
Equipment<br />
Machineries<br />
Furniture &<br />
Fixture<br />
Useful Life (Years) 10 15 10<br />
Cost as at 01.07.08 20,857,304 1,198,045,447 19,773,846 1,907,794,099<br />
Addition during the period 1,041,070 104,763,169 14,556 110,755,744<br />
Borrowing Cost Capitalised 1,091,089 65,928,273 1,156,474 107,550,646<br />
Disposal during the period - - - -<br />
Cost as at 31.05.09 22,989,463 1,368,736,889 20,944,876 2,126,100,489<br />
Accumulated Depreciation as at 01.07.08 391,152 15,366,851 379,309 34,903,292<br />
Depreciation during the period 210,813 8,367,545 192,065 15,727,932<br />
Accumulated Depreciation as at 31.05.09 601,965 23,734,396 571,374 50,631,224<br />
Written Down Value as at 31.05.09 22,387,498 1,345,002,493 20,373,502 2,075,469,265<br />
Revaluation Value 14,600,112 1,554,860 ,365 13,841,692 2,477,560,835<br />
Revaluation Surplus/(Loss) (7,787,386) 209,857,872 (6,531,810) 402,091,570<br />
Total
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