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MakeMyTrip Ltd – ‘20-F’ for 3/31/18 – ‘EX-15.1’

On:  Wednesday, 6/20/18, at 8:11am ET   ·   For:  3/31/18   ·   Accession #:  1564590-18-15847   ·   File #:  1-34837

Previous ‘20-F’:  ‘20-F’ on 7/18/17 for 3/31/17   ·   Next:  ‘20-F’ on 7/23/19 for 3/31/19   ·   Latest:  ‘20-F’ on 7/25/23 for 3/31/23   ·   7 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/20/18  MakeMyTrip Ltd                    20-F        3/31/18  211:40M                                    ActiveDisclosure/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   2.92M 
 3: EX-4.28     Instrument Defining the Rights of Security Holders  HTML     89K 
 4: EX-4.29     Instrument Defining the Rights of Security Holders  HTML    102K 
 5: EX-4.30     Instrument Defining the Rights of Security Holders  HTML    162K 
 6: EX-4.31     Instrument Defining the Rights of Security Holders  HTML     72K 
 7: EX-4.32     Instrument Defining the Rights of Security Holders  HTML    152K 
 8: EX-4.33     Instrument Defining the Rights of Security Holders  HTML     73K 
 9: EX-4.34     Instrument Defining the Rights of Security Holders  HTML     97K 
10: EX-4.35     Instrument Defining the Rights of Security Holders  HTML    130K 
 2: EX-4.6      Instrument Defining the Rights of Security Holders  HTML     63K 
11: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     62K 
14: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     61K 
15: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     61K 
12: EX-12.1     Statement re: Computation of Ratios                 HTML     66K 
13: EX-12.2     Statement re: Computation of Ratios                 HTML     66K 
16: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     58K 
23: R1          Document and Entity Information                     HTML     85K 
24: R2          Consolidated Statement of Financial Position        HTML    167K 
25: R3          Consolidated Statement of Profit or Loss and Other  HTML    163K 
                Comprehensive Income (Loss)                                      
26: R4          Consolidated Statement of Changes in Equity         HTML    148K 
27: R5          Consolidated Statement of Cash Flows                HTML    173K 
28: R6          Reporting Entity                                    HTML     62K 
29: R7          Basis of Accounting                                 HTML     81K 
30: R8          Significant Accounting Policies                     HTML    192K 
31: R9          Determination of Fair Values                        HTML     78K 
32: R10         Financial Risk Management                           HTML     67K 
33: R11         Operating Segments                                  HTML    413K 
34: R12         Business Combinations                               HTML     99K 
35: R13         Investment in Equity-Accounted Investees            HTML     79K 
36: R14         Other Investments                                   HTML     71K 
37: R15         Other Revenue                                       HTML     89K 
38: R16         Other Income                                        HTML     89K 
39: R17         Personnel Expenses                                  HTML     94K 
40: R18         Other Operating Expenses                            HTML    124K 
41: R19         Depreciation, Amortization and Impairment           HTML     85K 
42: R20         Finance Income and Costs                            HTML    135K 
43: R21         Income Tax Benefit (Expense)                        HTML    304K 
44: R22         Property, Plant and Equipment                       HTML    509K 
45: R23         Intangible Assets and Goodwill                      HTML    507K 
46: R24         Tax Assets and Liabilities                          HTML    230K 
47: R25         Trade and Other Receivables                         HTML     93K 
48: R26         Cash and Cash Equivalents                           HTML     82K 
49: R27         Term Deposits                                       HTML     82K 
50: R28         Other Current Assets                                HTML     85K 
51: R29         Assets Held For Sale                                HTML     73K 
52: R30         Other Non-Current Assets                            HTML     83K 
53: R31         Capital and Reserves                                HTML    189K 
54: R32         Loss Per Share                                      HTML     98K 
55: R33         Loans and Borrowings                                HTML    152K 
56: R34         Other Current Liabilities                           HTML     81K 
57: R35         Other Non- current Liabilities                      HTML     74K 
58: R36         Deferred Revenue                                    HTML     90K 
59: R37         Employee Benefits                                   HTML    350K 
60: R38         Share Based Payment                                 HTML    318K 
61: R39         Trade and Other Payables                            HTML     81K 
62: R40         Financial Instruments                               HTML    757K 
63: R41         Operating Leases                                    HTML     79K 
64: R42         Capital Commitments                                 HTML     60K 
65: R43         Related Parties                                     HTML    200K 
66: R44         List of Material Subsidiaries                       HTML     94K 
67: R45         Contribution by Non-controlling Interest            HTML     60K 
68: R46         Change in Classification                            HTML     66K 
69: R47         Contigencies                                        HTML     61K 
70: R48         Quarterly Financial Data (Unaudited)                HTML    327K 
71: R49         Significant Accounting Policies (Policies)          HTML    234K 
72: R50         Significant Accounting Policies (Tables)            HTML     73K 
73: R51         Operating Segments (Tables)                         HTML    414K 
74: R52         Business Combinations (Tables)                      HTML     90K 
75: R53         Investment in Equity-Accounted Investees (Tables)   HTML     78K 
76: R54         Other Investments (Tables)                          HTML     70K 
77: R55         Other Revenue (Tables)                              HTML     89K 
78: R56         Other Income (Tables)                               HTML     89K 
79: R57         Personnel Expenses (Tables)                         HTML     93K 
80: R58         Other Operating Expenses (Tables)                   HTML    123K 
81: R59         Depreciation, Amortization and Impairment (Tables)  HTML     84K 
82: R60         Finance Income and Costs (Tables)                   HTML    134K 
83: R61         Income Tax Benefit (Expense) (Tables)               HTML    307K 
84: R62         Property, Plant and Equipment (Tables)              HTML    509K 
85: R63         Intangible Assets and Goodwill (Tables)             HTML    504K 
86: R64         Tax Assets and Liabilities (Tables)                 HTML    232K 
87: R65         Trade and Other Receivables (Tables)                HTML     90K 
88: R66         Cash and Cash Equivalents (Tables)                  HTML     80K 
89: R67         Term Deposits (Tables)                              HTML     80K 
90: R68         Other Current Assets (Tables)                       HTML     83K 
91: R69         Assets Held For Sale (Tables)                       HTML     70K 
92: R70         Other Non-Current Assets (Tables)                   HTML     80K 
93: R71         Capital and Reserves (Tables)                       HTML    175K 
94: R72         Loss Per Share (Tables)                             HTML     96K 
95: R73         Loans and Borrowings (Tables)                       HTML    151K 
96: R74         Other Current Liabilities (Tables)                  HTML     80K 
97: R75         Other Non- current Liabilities (Tables)             HTML     73K 
98: R76         Deferred Revenue (Tables)                           HTML     87K 
99: R77         Employee Benefits (Tables)                          HTML    352K 
100: R78         Share Based Payment (Tables)                        HTML    313K  
101: R79         Trade and Other Payables (Tables)                   HTML     80K  
102: R80         Financial Instruments (Tables)                      HTML    772K  
103: R81         Operating Leases (Tables)                           HTML     77K  
104: R82         Related Parties (Tables)                            HTML    151K  
105: R83         List of Material Subsidiaries (Tables)              HTML     92K  
106: R84         Quarterly Financial Data (Unaudited) (Tables)       HTML    325K  
107: R85         Significant Accounting Policies - Additional        HTML     66K  
                information (Detail)                                             
108: R86         Significant Accounting Policies - Summary of        HTML     72K  
                Estimated Useful Lives of Assets on Depreciation                 
                Calculated (Detail)                                              
109: R87         Significant Accounting Policies - Summary of        HTML     73K  
                Estimated Useful Lives of Assets on Amortization                 
                of Assets Other than Goodwill Calculated (Detail)                
110: R88         Operating Segments - Additional Information         HTML     60K  
                (Detail)                                                         
111: R89         Operating Segments - Summary of Reportable          HTML    132K  
                Segments (Detail)                                                
112: R90         Operating Segments - Summary of Geographical        HTML     90K  
                Segments (Detail)                                                
113: R91         Business Combinations - Additional Information      HTML    121K  
                (Detail)                                                         
114: R92         Business Combinations - Summary of the Acquisition  HTML     69K  
                Date Fair Value of Each Class of Consideration                   
                Transferred (Detail)                                             
115: R93         Business Combinations - Summary of the Acquisition  HTML     64K  
                Date Fair Value of Each Class of Consideration                   
                Transferred (Parenthetical) (Detail)                             
116: R94         Business Combinations - Summary of Purchase Price   HTML     84K  
                allocation (Detail)                                              
117: R95         Business Combinations - Summary of Purchase Price   HTML     61K  
                allocation (Parenthetical) (Detail)                              
118: R96         Investment in Equity-Accounted Investees - Summary  HTML     62K  
                of Financial Information for Individually                        
                Immaterial Associates (Detail)                                   
119: R97         Other Investments - Schedule of Investment          HTML     64K  
                (Detail)                                                         
120: R98         Other Revenue - Schedule of Other Revenue (Detail)  HTML     72K  
121: R99         Other Income - Summary of Other Income (Detail)     HTML     70K  
122: R100        Personnel Expenses - Summary of Personnel expense   HTML     74K  
                (Detail)                                                         
123: R101        Other Operating Expenses - Summary of Other         HTML     87K  
                Operating Expenses (Detail)                                      
124: R102        Other Operating Expenses - Summary of Other         HTML     62K  
                Operating Expenses (Parenthetical) (Detail)                      
125: R103        Depreciation Amortization and Impairment -          HTML     70K  
                Schedule of Depreciation Amortization and                        
                Impairment (Detail)                                              
126: R104        Finance Income and Costs - Summary of Finance       HTML     86K  
                Income and Costs (Detail)                                        
127: R105        Income Tax Benefit (Expense) - Schedule of Income   HTML     79K  
                Tax Recognized in Profit or Loss (Detail)                        
128: R106        Income Tax Benefit (Expense) - Schedule of Income   HTML     94K  
                Tax Recognized in Other Comprehensive Income                     
                (Detail)                                                         
129: R107        Income Tax Benefit (Expense) - Schedule of          HTML    114K  
                Reconciliation of Effective Tax Rate (Detail)                    
130: R108        Property Plant and Equipment - Summary of Property  HTML    165K  
                Plant and Equipment (Detail)                                     
131: R109        Property Plant and Equipment - Summary of Property  HTML     62K  
                Plant and Equipment (Parenthetical) (Detail)                     
132: R110        Intangible Assets and Goodwill - Summary of         HTML    157K  
                Intangible Assets and Goodwill (Detail)                          
133: R111        Intangible Assets and Goodwill - Summary of         HTML     67K  
                Intangible Assets and Goodwill (Parenthetical)                   
                (Detail)                                                         
134: R112        Intangible Assets and Goodwill - Summary of         HTML     73K  
                Goodwill has been Allocated to Acquired                          
                Subsidiaries Level (Detail)                                      
135: R113        Intangible Assets and Goodwill - Additional         HTML     85K  
                Information (Detail)                                             
136: R114        Intangible Assets and Goodwill - Summary of         HTML     70K  
                Calculation of Cash flow Projections (Detail)                    
137: R115        Intangible Assets and Goodwill - Summary of         HTML     62K  
                Calculation of Cash flow Projections                             
                (Parenthetical) (Detail)                                         
138: R116        Tax Assets and Liabilities - Summary of             HTML     66K  
                Unrecognized Deferred Tax Assets (Detail)                        
139: R117        Tax Assets and Liabilities - Additional             HTML     62K  
                Information (Detail)                                             
140: R118        Tax Assets and Liabilities - Summary of Recognized  HTML     83K  
                Deferred Tax Assets and Liabilities (Detail)                     
141: R119        Tax Assets and Liabilities - Summary of Movement    HTML     78K  
                in Deferred Tax Assets/(Liabilities) (Detail)                    
142: R120        Trade and Other Receivables - Summary of Trade and  HTML     73K  
                Other Receivables (Detail)                                       
143: R121        Cash and Cash Equivalents - Summary of Cash and     HTML     68K  
                Cash Equivalents (Detail)                                        
144: R122        Term Deposits - Schedule of Term Deposits (Detail)  HTML     63K  
145: R123        Term Deposits - Additional Information (Detail)     HTML     61K  
146: R124        Other Current Assets - Summary of Other Current     HTML     69K  
                Assets (Detail)                                                  
147: R125        Assets Held For Sale - Summary of Assets            HTML     61K  
                Classified as Held for Sale (Detail)                             
148: R126        Other Non-Current Assets - Summary of Other         HTML     67K  
                Non-Current Assets (Detail)                                      
149: R127        Capital and Reserves - Schedule of Share Capital    HTML    114K  
                and Share Premium (Details)                                      
150: R128        Capital and Reserves - Schedule of Share Capital    HTML     59K  
                and Share Premium (Parenthetical) (Details)                      
151: R129        Capital and Reserves - Additional Information       HTML     99K  
                (Details)                                                        
152: R130        Loss Per Share - Computation of Basic and Diluted   HTML     69K  
                Loss Per Share (Detail)                                          
153: R131        Loss Per Share - Additional information (Detail)    HTML     62K  
154: R132        Loans and Borrowings - Summary of Interest Bearing  HTML     66K  
                Loans and Borrowings Measured At Amortized                       
                Cost/Fair Value (Detail)                                         
155: R133        Loans and Borrowings - Additional Information       HTML    105K  
                (Detail)                                                         
156: R134        Loans and Borrowings - Summary of Fair Value of     HTML     64K  
                Liability Component and Derivative (Detail)                      
157: R135        Loans and Borrowings - Summary of Carrying Amount   HTML     64K  
                of Liability Component (Detail)                                  
158: R136        Loans and Borrowings - Summary of Carrying Amount   HTML     63K  
                of Derivative (Detail)                                           
159: R137        Loans and Borrowings - Schedule of Terms and        HTML     71K  
                Conditions of Outstanding Loans (Detail)                         
160: R138        Other Current Liabilities - Summary of Other        HTML     67K  
                Current Liabilities (Detail)                                     
161: R139        Other Non-current Liabilities - Schedule of Other   HTML     63K  
                Non-current Liabilities (Detail)                                 
162: R140        Deferred Revenue - Disclosure of Deferred Revenue   HTML     70K  
                (Detail)                                                         
163: R141        Employee Benefits - Summary of Employee Benefits    HTML     68K  
                (Detail)                                                         
164: R142        Employee Benefits - Summary of Employee Benefits    HTML     62K  
                (Present Value of Funded Obligation) (Detail)                    
165: R143        Employee Benefits - Disclosure of Reconciliation    HTML    107K  
                From Opening Balances to Closing Balances For Net                
                Defined (Asset) Liability and Its Components                     
                (Detail)                                                         
166: R144        Employee Benefits - Disclosure of Reconciliation    HTML     65K  
                From Opening Balances to Closing Balances For Net                
                Defined (Asset) Liability and Its Components                     
                Represented by Associates (Detail)                               
167: R145        Employee Benefits - Disclosure of Plan Assets       HTML     59K  
                (Detail)                                                         
168: R146        Employee Benefits - Summary of Actuarial            HTML     70K  
                Assumptions (Detail)                                             
169: R147        Employee Benefits - Summary of Sensitivity          HTML     70K  
                Analysis for Actuarial Assumptions (Detail)                      
170: R148        Employee Benefits - Summary of Sensitivity          HTML     63K  
                Analysis for Actuarial Assumptions (Parenthetical)               
                (Detail)                                                         
171: R149        Share Based Payment - Additional Information        HTML    163K  
                (Detail)                                                         
172: R150        Share Based Payment - Summary of Number and         HTML    108K  
                Weighted Average Exercise Price of Share Options                 
                (Detail)                                                         
173: R151        Share Based Payment - Summary of Terms and          HTML     73K  
                Conditions Relating to Grants under Share                        
                Incentive Plan (Detail)                                          
174: R152        Share Based Payment - Summary of Number and         HTML     83K  
                Weighted Average Exercise Price of Employee Stock                
                Options under Bona Vita ESOP (Detail)                            
175: R153        Share Based Payment - Summary of Measurement Used   HTML     78K  
                to Determine Fair Values of Bona Vita ESOP                       
                (Detail)                                                         
176: R154        Trade and Other Payables - Summary of Trade and     HTML     67K  
                Other Payables (Detail)                                          
177: R155        Financial Instruments - Summary of Maximum          HTML    100K  
                Exposure to Credit Risk (Detail)                                 
178: R156        Financial Instruments - Summary of Maximum          HTML     62K  
                Exposure to Credit Risk (Parenthetical) (Detail)                 
179: R157        Financial Instruments - Summary of Age of Trade     HTML     74K  
                and Other Receivables and Term Deposits (Detail)                 
180: R158        Financial Instruments - Summary of Movement in      HTML     72K  
                Allowance for Doubtful Debts in Respect of Trade                 
                and Other Receivables (Detail)                                   
181: R159        Financial Instruments - Summary of Contractual      HTML     92K  
                Maturities of Financial Liabilities, Including                   
                Estimated Interest Payments and Excluding Impact                 
                of Netting Agreements (Detail)                                   
182: R160        Financial Instruments - Summary of Currency Risk    HTML     75K  
                (Detail)                                                         
183: R161        Financial Instruments - Summary of Significant      HTML     63K  
                Exchange Rates Applied (Detail)                                  
184: R162        Financial Instruments - Additional Information      HTML     72K  
                (Detail)                                                         
185: R163        Financial Instruments - Sensitivity Analysis of     HTML     63K  
                Exchange Rate (Detail)                                           
186: R164        Financial Instruments - Summary of                  HTML     70K  
                Interest-Bearing Financial instruments (Detail)                  
187: R165        Financial Instruments - Summary of                  HTML     60K  
                Interest-Bearing Financial instruments                           
                (Parenthetical) (Detail)                                         
188: R166        Fianacial Instruments - Summary of Fair Values of   HTML    104K  
                Financial Assets and Liabilities (Detail)                        
189: R167        Financial Instruments - Summary of Financial        HTML     70K  
                Instruments Carried at Fair Value (Detail)                       
190: R168        Financial Instruments - Summary of Reconciliation   HTML     84K  
                Fair Value Measurements in Level 3 of Fair Value                 
                Hierarchy (Detail)                                               
191: R169        Financial Instruments - Summary of Financial        HTML     68K  
                Instruments Measured at Fair Value (Detail)                      
192: R170        Financial Instruments - Summary of Financial        HTML     74K  
                Instruments Measured at Fair Value (Parenthetical)               
                (Detail)                                                         
193: R171        Financial Instruments - Summary of Financial        HTML     61K  
                Instruments Not Measured at Fair Value (Detail)                  
194: R172        Financial Instruments - Summary of Sensitivity      HTML     69K  
                Analysis For Other Investments (Detail)                          
195: R173        Financial Instruments - Summary of Receivable from  HTML     65K  
                Related Party (Detail)                                           
196: R174        Operating Leases - Summary of Non-cancellable       HTML     67K  
                Operating Lease Rentals Payables (Detail)                        
197: R175        Operating Leases - Additional Information (Detail)  HTML     65K  
198: R176        Capital Commitments - Additional Information        HTML     59K  
                (Detail)                                                         
199: R177        Related Parties - Summary of Key Management         HTML     69K  
                Personnel Compensation (Detail)                                  
200: R178        Related Parties - Additional Information (Detail)   HTML    136K  
201: R179        Related Parties - Summary of Transaction with       HTML     66K  
                Entity Providing Key Management Personnel Services               
                (Detail)                                                         
202: R180        Related Parties - Summary of Transactions With      HTML     70K  
                Subsidiary of Entity Having Significant Influence                
                Over the Company (Detail)                                        
203: R181        List of Material Subsidiaries - Schedule of List    HTML     88K  
                of Material Subsidiaries (Detail)                                
204: R182        Contribution by Non-controlling Interest -          HTML     66K  
                Additional Information (Detail)                                  
205: R183        Change in Classification - Additional Information   HTML     74K  
                (Detail)                                                         
206: R184        Contigencies - Additional Information (Detail)      HTML     59K  
207: R185        Quarterly Financial Data (Unaudited) - Summary of   HTML    106K  
                Quarterly Financial Data (Detail)                                
208: R186        Quarterly Financial Data (Unaudited) - Summary of   HTML     62K  
                Quarterly Financial Data (Parenthetical) (Detail)                
210: XML         IDEA XML File -- Filing Summary                      XML    405K  
209: EXCEL       IDEA Workbook of Financial Reports                  XLSX    225K  
17: EX-101.INS  XBRL Instance -- mmyt-20180331                       XML  12.08M 
19: EX-101.CAL  XBRL Calculations -- mmyt-20180331_cal               XML    431K 
20: EX-101.DEF  XBRL Definitions -- mmyt-20180331_def                XML   1.38M 
21: EX-101.LAB  XBRL Labels -- mmyt-20180331_lab                     XML   2.58M 
22: EX-101.PRE  XBRL Presentations -- mmyt-20180331_pre              XML   2.13M 
18: EX-101.SCH  XBRL Schema -- mmyt-20180331                         XSD    603K 
211: ZIP         XBRL Zipped Folder -- 0001564590-18-015847-xbrl      Zip    473K  


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 <!   C: 

 

Exhibit 15.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors

MakeMyTrip Limited:

 

We consent to the incorporation by reference in the registration statement (No. 333-219337) on Form F-3, (No. 333-219342) on Form F-3, (No. 333-168880) on Form S-8, (No. 333-215814) on Form S-8 and (No. 333-218329) on Form S-8 of MakeMyTrip Limited of our reports dated June 19, 2018, with respect to the consolidated statements of financial position of MakeMyTrip Limited as of March 31, 2017 and 2018, and the related consolidated statements of profit or loss and other comprehensive income (loss), changes in equity, and cash flows for each of the years in the three year period ended March 31, 2018, and the related notes (collectively, the consolidated financial statements), and the effectiveness of internal control over financial reporting as of March 31, 2018, which reports appear in the March 31, 2018 annual report on Form 20-F of MakeMyTrip Limited.

 

/s/ KPMG

Gurugram, Haryana, India

June 19, 2018

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:6/20/18
6/19/18
For Period end:3/31/186-K
3/31/1720-F,  6-K,  UPLOAD
 List all Filings 


7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/25/23  MakeMyTrip Ltd.                   20-F        3/31/23  210:51M                                    Donnelley … Solutions/FA
 7/12/22  MakeMyTrip Ltd.                   20-F        3/31/22  221:47M                                    ActiveDisclosure/FA
 5/10/22  MakeMyTrip Ltd.                   S-8         5/10/22    4:139K                                   ActiveDisclosure/FA
 7/13/21  MakeMyTrip Ltd.                   20-F        3/31/21  230:86M                                    ActiveDisclosure/FA
 6/04/21  MakeMyTrip Ltd.                   S-8         6/04/21    3:122K                                   ActiveDisclosure/FA
 8/25/20  MakeMyTrip Ltd.                   S-8         8/25/20    3:121K                                   ActiveDisclosure/FA
 8/17/20  MakeMyTrip Ltd.                   20-F        3/31/20  215:43M                                    ActiveDisclosure/FA
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Filing Submission 0001564590-18-015847   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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