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Impact on adoption of new IFRS | 12 Months Ended
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Mar. 31, 2019
Text block [abstract] |
Impact on adoption of new IFRS | 4. Impact on adoption of new IFRS Adoption of IFRS 15 Effective April 1, 2018, the Company adopted IFRS 15. As a result, the Company has changed its accounting policy for revenue recognition, which has been detailed below. The Company has applied the standard retrospectively with the cumulative effect being recognized as a transition adjustment to the Company’s opening retained earnings as at April 1, 2018. The comparative information has not been restated and continues to be reported in accordance with the principles of IAS 18 “Revenue.” The initial application of the standard applies to active contracts as at April 1, 2018. The key area impacted upon adoption of IFRS 15 relates to the accounting for sales commission costs. Specifically, under IFRS 15, a portion of sales commission costs have been recorded as an asset and amortized on a straight-line basis over the expected life of contract rather than expensed as incurred under the Company’s former accounting policy (Refer Note 20). Adoption of IFRS 9 On April 1, 2018, the Company adopted the standard IFRS 9 “Financial Instruments” (“IFRS 9”) by availing the relief from restating comparative information. This standard replaces IAS 39 “Financial Instruments: Recognition and Measurement” (“IAS 39”). The cumulative impact on adoption of the standard has been recognized as an adjustment to the Company’s opening retained earnings as at April 1, 2018. The standard provides limited exception from prospective application of the new standard for the time value of options, when only the intrinsic value is designated by restating the comparative periods. The time value of options did not have any material impact on the consolidated financial statements. Hence, prior period comparative figures have not been restated and the cumulative impact has been recognized as an adjustment to the Company’s retained earnings as at April 1, 2018. The key areas impacted upon adoption of the standard relates to the recognition of gains/losses on cash flow hedges on intercompany forecasted revenue transactions as part of revenues, which had previously been recognized in the foreign exchange gains/losses, net, accounting for time value of options and the presentation of classification and measurement of the Company’s financial instruments. The impact of this standard resulted in an increase in retained earnings of $2,777 as at April 1, 2018 with a corresponding increase in the losses in other components of equity of $2,761, increase in trade receivables of $74 and a decrease in other non-current assets of $84. The cumulative effect of the changes made to the Company’s consolidated statement of financial position as at April 1, 2018 as a result of the adoption of IFRS 15 and IFRS 9 is as follows:
|  | As at March 31, 2018 (as previously reported) |  |  | Transition adjustments on adoption of IFRS 15 |  |  | Transition adjustments on adoption of IFRS 9 |  |  | As at April 1, 2018 (as adjusted) |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 99,829 |  |  | $ | — |  |  | $ | — |  |  | $ | 99,829 |
Investments |  |  | 120,960 |  |  |  | — |  |  |  | — |  |  |  | 120,960 |
Trade receivables, net |  |  | 71,388 |  |  |  | — |  |  |  | 74 |  |  |  | 71,462 |
Unbilled revenue |  |  | 61,721 |  |  |  | — |  |  |  | — |  |  |  | 61,721 |
Funds held for clients |  |  | 10,066 |  |  |  | — |  |  |  | — |  |  |  | 10,066 |
Derivative assets |  |  | 11,738 |  |  |  | — |  |  |  | — |  |  |  | 11,738 |
Prepayments and other current assets |  |  | 24,847 |  |  |  | 1,520 |  |  |  | — |  |  |  | 26,367 |
Total current assets |  |  | 400,549 |  |  |  | 1,520 |  |  |  | 74 |  |  |  | 402,143 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 135,186 |  |  |  | — |  |  |  | — |  |  |  | 135,186 |
Intangible assets |  |  | 89,652 |  |  |  | — |  |  |  | — |  |  |  | 89,652 |
Property and equipment |  |  | 60,606 |  |  |  | — |  |  |  | — |  |  |  | 60,606 |
Derivative assets |  |  | 3,245 |  |  |  | — |  |  |  | — |  |  |  | 3,245 |
Deferred tax assets |  |  | 27,395 |  |  |  | (1,803 | ) |  |  | 27 |  |  |  | 25,619 |
Investments |  |  | 542 |  |  |  | — |  |  |  | — |  |  |  | 542 |
Other non-current assets |  |  | 42,388 |  |  |  | 5,861 |  |  |  | (84 | ) |  |  | 48,165 |
Total non-current assets |  |  | 359,014 |  |  |  | 4,058 |  |  |  | (57 | ) |  |  | 363,015 |
TOTAL ASSETS |  |  | 759,563 |  |  |  | 5,578 |  |  |  | 17 |  |  |  | 765,158 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 19,703 |  |  |  | — |  |  |  | — |  |  |  | 19,703 |
Provisions and accrued expenses |  |  | 28,826 |  |  |  | — |  |  |  | — |  |  |  | 28,826 |
Derivative liabilities |  |  | 6,466 |  |  |  | — |  |  |  | — |  |  |  | 6,466 |
Pension and other employee obligations |  |  | 64,617 |  |  |  | — |  |  |  | — |  |  |  | 64,617 |
Current portion of long- term debt |  |  | 27,740 |  |  |  | — |  |  |  | — |  |  |  | 27,740 |
Contract liabilities |  |  | 2,908 |  |  |  | 27 |  |  |  | — |  |  |  | 2,935 |
Current taxes payable |  |  | 1,262 |  |  |  | — |  |  |  | — |  |  |  | 1,262 |
Other liabilities |  |  | 15,739 |  |  |  | — |  |  |  | — |  |  |  | 15,739 |
Total current liabilities |  |  | 167,261 |  |  |  | 27 |  |  |  | — |  |  |  | 167,288 |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  |  | 2,289 |  |  |  | — |  |  |  | — |  |  |  | 2,289 |
Pension and other employee obligations |  |  | 9,621 |  |  |  | — |  |  |  | — |  |  |  | 9,621 |
Long- term debt |  |  | 61,391 |  |  |  | — |  |  |  | — |  |  |  | 61,391 |
Contract liabilities |  |  | 571 |  |  |  | 37 |  |  |  | — |  |  |  | 608 |
Other non-current liabilities |  |  | 11,662 |  |  |  | — |  |  |  | — |  |  |  | 11,662 |
Deferred tax liabilities |  |  | 11,812 |  |  |  | 3 |  |  |  | 1 |  |  |  | 11,816 |
Total non-current liabilities |  |  | 97,346 |  |  |  | 40 |  |  |  | 1 |  |  |  | 97,387 |
TOTAL LIABILITIES |  |  | 264,607 |  |  |  | 67 |  |  |  | 1 |  |  |  | 264,675 |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share capital |  |  | 8,533 |  |  |  | — |  |  |  | — |  |  |  | 8,533 |
Share premium |  |  | 371,764 |  |  |  | — |  |  |  | — |  |  |  | 371,764 |
Retained earnings |  |  | 364,424 |  |  |  | 5,511 |  |  |  | 2,777 |  |  |  | 372,712 |
Other components of equity |  |  | (115,534 | ) |  |  | — |  |  |  | (2,761 | ) |  |  | (118,295 | )
Less: shares, held in treasury, at cost |  |  | (134,231 | ) |  |  | — |  |  |  | — |  |  |  | (134,231 | )
Total shareholders’ equity |  |  | 494,956 |  |  |  | 5,511 |  |  |  | 16 |  |  |  | 500,483 |
TOTAL LIABILITIES AND EQUITY |  | $ | 759,563 |  |  | $ | 5,578 |  |  | $ | 17 |  |  | $ | 765,158 |
Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as at April 1, 2018:
|  | IAS 39 Category |  | IFRS 9 Category |  | Total carrying value |  |  | Total fair value |
Cash and cash equivalents |  | Loans and receivables |  | Financial assets at amortized cost |  | $ | 99,829 |  |  | $ | 99,829 |
Investment in fixed deposits |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 21,548 |  |  |  | 21,548 |
Investments in marketable securities and mutual funds |  | Available for sale |  | Financial assets at FVTPL |  |  | 99,954 |  |  |  | 99,954 |
Trade receivables |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 71,388 |  |  |  | 71,388 |
Unbilled revenue |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 61,721 |  |  |  | 61,721 |
Funds held for clients |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 10,066 |  |  |  | 10,066 |
Prepayments and other assets |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 4,410 |  |  |  | 4,410 |
Other non-current assets |  | Loans and receivables |  | Financial assets at amortized cost |  |  | 10,243 |  |  |  | 10,243 |
Derivative assets |  | Financial assets at FVTPL |  | Financial assets at FVTPL |  |  | 2,212 |  |  |  | 2,212 |
Derivative assets |  | Derivative designated as cash flow hedges (carried at fair value) |  | Financial assets at FVOCI |  |  | 12,771 |  |  |  | 12,771 |
Total carrying value |  |  |  |  |  | $ | 394,142 |  |  | $ | 394,142 |
The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of financial position as at March 31, 2019 was as follows:
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Balances without adoption of IFRS 15 and IFRS 9 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 85,444 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,444 |
Investments |  |  | 67,913 |  |  |  | — |  |  |  | — |  |  |  | 67,913 |
Trade receivables, net |  |  | 73,872 |  |  |  | — |  |  |  | 115 |  |  |  | 73,987 |
Unbilled revenue |  |  | 66,752 |  |  |  | — |  |  |  | — |  |  |  | 66,752 |
Funds held for clients |  |  | 7,063 |  |  |  | — |  |  |  | — |  |  |  | 7,063 |
Derivative assets |  |  | 13,394 |  |  |  | — |  |  |  | — |  |  |  | 13,394 |
Contract assets |  |  | 4,190 |  |  |  | (1,820 | ) |  |  | — |  |  |  | 2,370 |
Prepayment and other current assets |  |  | 16,783 |  |  |  | — |  |  |  | — |  |  |  | 16,783 |
Total current assets |  |  | 335,411 |  |  |  | (1,820 | ) |  |  | 115 |  |  |  | 333,706 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 130,811 |  |  |  | — |  |  |  | — |  |  |  | 130,811 |
Intangible assets |  |  | 80,188 |  |  |  | — |  |  |  | — |  |  |  | 80,188 |
Property and equipment |  |  | 60,998 |  |  |  | — |  |  |  | — |  |  |  | 60,998 |
Derivative assets |  |  | 5,687 |  |  |  | — |  |  |  | — |  |  |  | 5,687 |
Deferred tax assets |  |  | 23,772 |  |  |  | 1,219 |  |  |  | (4 | ) |  |  | 24,987 |
Investments |  |  | 82,487 |  |  |  | — |  |  |  | — |  |  |  | 82,487 |
Contract assets |  |  | 22,037 |  |  |  | (6,967 | ) |  |  | — |  |  |  | 15,070 |
Other non-current assets |  |  | 44,239 |  |  |  | — |  |  |  | 112 |  |  |  | 44,351 |
Total non-current assets |  |  | 450,219 |  |  |  | (5,748 | ) |  |  | 108 |  |  |  | 444,579 |
TOTAL ASSETS |  |  | 785,630 |  |  |  | (7,568 | ) |  |  | 223 |  |  |  | 778,285 |
LIABILITIES AND EQUITY |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 17,831 |  |  |  | — |  |  |  | — |  |  |  | 17,831 |
Provisions and accrued expenses |  |  | 27,619 |  |  |  | — |  |  |  | — |  |  |  | 27,619 |
Derivative liabilities |  |  | 2,096 |  |  |  | — |  |  |  | — |  |  |  | 2,096 |
Pension and other employee obligations |  |  | 68,121 |  |  |  | — |  |  |  | — |  |  |  | 68,121 |
Current portion of long-term debt |  |  | 27,969 |  |  |  | — |  |  |  | — |  |  |  | 27,969 |
Contract liabilities |  |  | 5,427 |  |  |  | (9 | ) |  |  | — |  |  |  | 5,418 |
Current taxes payable |  |  | 2,603 |  |  |  | — |  |  |  | — |  |  |  | 2,603 |
Other liabilities |  |  | 10,294 |  |  |  | — |  |  |  | — |  |  |  | 10,294 |
Total current liabilities |  |  | 161,960 |  |  |  | (9 | ) |  |  | — |  |  |  | 161,951 |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  |  | 307 |  |  |  | — |  |  |  | — |  |  |  | 307 |
Pension and other employee obligations |  |  | 11,248 |  |  |  | — |  |  |  | — |  |  |  | 11,248 |
Long- term debt |  |  | 33,422 |  |  |  | — |  |  |  | — |  |  |  | 33,422 |
Contract liabilities |  |  | 6,609 |  |  |  | — |  |  |  | — |  |  |  | 6,609 |
Other non-current liabilities |  |  | 8,959 |  |  |  | — |  |  |  | — |  |  |  | 8,959 |
Deferred tax liabilities |  |  | 10,706 |  |  |  | (3 | ) |  |  | (1 | ) |  |  | 10,702 |
Total non-current liabilities |  |  | 71,251 |  |  |  | (3 | ) |  |  | (1 | ) |  |  | 71,247 |
TOTAL LIABILITIES |  |  | 233,211 |  |  |  | (12 | ) |  |  | (1 | ) |  |  | 233,198 |
Shareholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share capital |  |  | 8,056 |  |  |  | — |  |  |  | — |  |  |  | 8,056 |
Share premium |  |  | 269,529 |  |  |  | — |  |  |  | — |  |  |  | 269,529 |
Retained earnings |  |  | 478,145 |  |  |  | (7,864 | ) |  |  | (366 | ) |  |  | 469,915 |
Other components of equity |  |  | (146,894 | ) |  |  | 308 |  |  |  | 590 |  |  |  | (145,996 | )
Less: shares, held in treasury, at cost |  |  | (56,417 | ) |  |  | — |  |  |  | — |  |  |  | (56,417 | )
Total shareholders’ equity |  |  | 552,419 |  |  |  | (7,556 | ) |  |  | 224 |  |  |  | 545,087 |
TOTAL LIABILITIES AND EQUITY |  | $ | 785,630 |  |  | $ | (7,568 | ) |  | $ | 223 |  |  | $ | 778,285 |
The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated statement of income for the year ended March 31, 2019 was as follows:
|  | Year ended March 31, 2019 |
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Amounts without adoption of IFRS 15 and IFRS 9 |
Revenue |  | $ | 809,120 |  |  | $ | — |  |  | $ | 642 |  |  | $ | 809,762 |
Cost of revenue |  |  | 518,236 |  |  |  | 281 |  |  |  | — |  |  |  | 518,517 |
Gross profit |  |  | 290,884 |  |  |  | (281 | ) |  |  | 642 |  |  |  | 291,245 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing expenses |  |  | 44,573 |  |  |  | 1,489 |  |  |  | — |  |  |  | 46,062 |
General and administrative expenses |  |  | 115,261 |  |  |  | — |  |  |  | (220 | ) |  |  | 115,041 |
Foreign exchange gain, net |  |  | (4,495 | ) |  |  | — |  |  |  | (2,198 | ) |  |  | (6,693 | )
Amortization of intangible assets |  |  | 15,783 |  |  |  | — |  |  |  | — |  |  |  | 15,783 |
Operating profit |  |  | 119,762 |  |  |  | (1,770 | ) |  |  | 3,060 |  |  |  | 121,052 |
Other income, net |  |  | (14,594 | ) |  |  | — |  |  |  | — |  |  |  | (14,594 | )
Finance expense |  |  | 3,204 |  |  |  | — |  |  |  | — |  |  |  | 3,204 |
Profit before income taxes |  |  | 131,152 |  |  |  | (1,770 | ) |  |  | 3,060 |  |  |  | 132,442 |
Income tax expense |  |  | 25,719 |  |  |  | 583 |  |  |  | 649 |  |  |  | 26,951 |
Profit after tax |  | $ | 105,433 |  |  | $ | (2,353 | ) |  | $ | 2,411 |  |  | $ | 105,491 |
The impact of the adoption of IFRS 15 and IFRS 9 on the Company’s consolidated cashflows for the year ended March 31, 2019 was as follows:
|  | Year ended March 31, 2019 |
|  | As reported (includes the impact of adoption of IFRS 15 and IFRS 9) |  |  | Adjustments on adoption of IFRS 15 |  |  | Adjustments on adoption of IFRS 9 |  |  | Amounts without adoption of IFRS 15 and IFRS 9 |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit after tax |  | $ | 105,433 |  |  | $ | (2,353 | ) |  | $ | 2,411 |  |  | $ | 105,491 |
Adjustments to reconcile profit after tax to net cash generated from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 36,117 |  |  |  | — |  |  |  | — |  |  |  | 36,117 |
Share-based compensation expense |  |  | 30,305 |  |  |  | — |  |  |  | — |  |  |  | 30,305 |
Amortization of debt issue cost |  |  | 360 |  |  |  | — |  |  |  | — |  |  |  | 360 |
Allowances for ECL |  |  | 659 |  |  |  | — |  |  |  | — |  |  |  | 659 |
Unrealized exchange loss/(gain), net |  |  | (2,441 | ) |  |  | — |  |  |  | — |  |  |  | (2,441 | )
Current tax expense |  |  | 27,526 |  |  |  | — |  |  |  | — |  |  |  | 27,526 |
Interest expense |  |  | 2,844 |  |  |  | — |  |  |  | — |  |  |  | 2,844 |
Interest income |  |  | (2,556 | ) |  |  | — |  |  |  | — |  |  |  | (2,556 | )
Income from marketable securities |  |  | (7,979 | ) |  |  | — |  |  |  | — |  |  |  | (7,979 | )
Loss on sale of property and equipment |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 25 |
Deferred income taxes |  |  | (1,807 | ) |  |  | 583 |  |  |  | 649 |  |  |  | (575 | )
Deferred rent |  |  | 1,578 |  |  |  | — |  |  |  | — |  |  |  | 1,578 |
Excess tax benefit from share-based compensation expense |  |  | (1,260 | ) |  |  | — |  |  |  | — |  |  |  | (1,260 | )
Unrealized (gain)/loss on derivative instruments |  |  | (372 | ) |  |  | — |  |  |  | (2,840 | ) |  |  | (3,212 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables and unbilled revenue |  |  | (14,822 | ) |  |  | — |  |  |  | (190 | ) |  |  | (15,012 | )
Other assets |  |  | (17,340 | ) |  |  | 1,779 |  |  |  | (30 | ) |  |  | (15,591 | )
Trade payables |  |  | (585 | ) |  |  | — |  |  |  | — |  |  |  | (585 | )
Contract liabilities |  |  | 8,714 |  |  |  | (9 | ) |  |  | — |  |  |  | 8,705 |
Other liabilities |  |  | 8,279 |  |  |  | — |  |  |  | — |  |  |  | 8,279 |
Cash generated from operating activities before interest and income taxes: |  |  | 172,678 |  |  |  | — |  |  |  | — |  |  |  | 172,678 |
Income taxes paid |  |  | (22,992 | ) |  |  | — |  |  |  | — |  |  |  | (22,992 | )
Interest paid |  |  | (2,521 | ) |  |  | — |  |  |  | — |  |  |  | (2,521 | )
Interest received |  |  | 2,489 |  |  |  | — |  |  |  | — |  |  |  | 2,489 |
Net cash provided by operating activities |  |  | 149,654 |  |  |  | — |  |  |  | — |  |  |  | 149,654 |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition of HotelBeds |  |  | (233 | ) |  |  | — |  |  |  | — |  |  |  | (233 | )
Payment of contingent considerations in relation to acquisitions |  |  | (6,922 | ) |  |  | — |  |  |  | — |  |  |  | (6,922 | )
Government grants repaid |  |  | (200 | ) |  |  | — |  |  |  | — |  |  |  | (200 | )
Purchase of property and equipment and intangible assets |  |  | (32,292 | ) |  |  | — |  |  |  | — |  |  |  | (32,292 | )
Marketable securities (purchased)/sold, net |  |  | 42,037 |  |  |  | — |  |  |  | — |  |  |  | 42,037 |
Proceeds from sale of property and equipment |  |  | 120 |  |  |  | — |  |  |  | — |  |  |  | 120 |
Investment in fixed deposits |  |  | (27,899 | ) |  |  | — |  |  |  | — |  |  |  | (27,899 | )
Proceeds from maturity of fixed deposits |  |  | 31,336 |  |  |  | — |  |  |  | — |  |  |  | 31,336 |
Marketable securities (long-term) sold / (purchased), net |  |  | (78,823 | ) |  |  | — |  |  |  | — |  |  |  | (78,823 | )
Profit on sale of marketable securities (short-term) |  |  | 1,497 |  |  |  | — |  |  |  | — |  |  |  | 1,497 |
Dividends received |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 32 |
Net cash used in investing activities |  |  | (71,347 | ) |  |  | — |  |  |  | — |  |  |  | (71,347 | )
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repurchase of shares |  |  | (56,417 | ) |  |  | — |  |  |  | — |  |  |  | (56,417 | )
Repayment of long-term debt |  |  | (28,100 | ) |  |  | — |  |  |  | — |  |  |  | (28,100 | )
Excess tax benefit from share-based compensation expense |  |  | 1,260 |  |  |  | — |  |  |  | — |  |  |  | 1,260 |
Net cash used in financing activities |  |  | (83,257 | ) |  |  | — |  |  |  | — |  |  |  | (83,257 | )
Exchange difference on cash and cash equivalents |  |  | (9,435 | ) |  |  | — |  |  |  | — |  |  |  | (9,435 | )
Net change in cash and cash equivalents |  |  | (14,385 | ) |  |  | — |  |  |  | — |  |  |  | (14,385 | )
Cash and cash equivalents at the beginning of the year |  |  | 99,829 |  |  |  | — |  |  |  | — |  |  |  | 99,829 |
Cash and cash equivalents at the end of the year |  |  | 85,444 |  |  |  | — |  |  |  | — |  |  |  | 85,444 |

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