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COMPILER’S NOTE:
To unlock value and for infusing funds into specific businesses, corporates are today resorting to demergers of specific business undertakings with regulatory approvals. In most such cases of demerger especially those not under common control, the resultant company uses the principles of Appendix C of Ind AS 103 “Business Combinations” whereas the demerged company uses Appendix A of Ind AS 10 “Distribution of Non-cash Assets to Owners”. Also, in the absence of any specific Ind AS dealing with the accounting of demerger in the books of the transferor under a common control business combination, paras 10-12 of Ind AS 8 on “Accounting Policies, Changes in Accounting Estimates and Errors” is resorted to.
Given below are disclosures for a demerger of an undertaking of a large company having international operations.
Tata Motors Limited (from standalone results (audited) for the period ended 30th September 2025 (demerged company)
From to Results / Notes
1. Standalone audited financial results for the quarter and six months ended September 30, 2025 (‘the Statement’)
