The details of investments of High Power Electricity Limited as on 31st March 2017 are given as follows: 

The Regular Electrical Supply Limited is a subsidiary of the company. All other investments are current is nature. The current repurchase price of the mutual funds units is ₹ 122 million. How will you show the investments in the balance sheet of High Power Electricity Limited as on 31st March 2017?

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Particulars Equity shares Regular electricity supply company limited (Unquoted) British softskills limited Mutual funds (Unquoted) Government securities Bonds of XYZ limited (in Million) Cost 500 42 120 85 24 Market Price 37 88 20