Cash and Restricted Cash

3 Months Ended

12 Months Ended

Mar. 31, 2019

Dec. 31, 2018

Mann- India Technologies Private Limited [Member]

Cash and Restricted Cash

Note 3	Cash and Restricted Cash
	Cash and Restricted Cash at March 31, 2019 and December 31, 2018 consisted of the following:

	As at March 31, 2019		As at December 31, 2018
	(Unaudited)
Cash on hand	$	1,112	$	710
Bank balances		98		98
Restricted cash (non-current)		248,706		195,339
	$	249,916	$	196,147

The ASU 2016-18 on Statements of Cash Flows (Topic 230), Restricted Cash has been adopted for 2019 and 2018, restricted cash is included with cash when reconciling the beginning-of-period and end-of-period total amounts shown in the Statements of Cash Flows. During the period ended as at March 31, 2019 and December 31, 2018, there was no Cash Equivalents balances.

Note 3	Cash and Restricted Cash
	Cash and Restricted Cash at December 31, 2018 and December 31, 2017 consisted of the following:

	As at		As at
	December 31, 2018		December 31, 2017
Cash on hand	$	710	$	3,193
Bank balances		98		3,805
Restricted cash (non-current)		195,339		143,153
	$	196,147	$	150,151

The ASU 2016-18 on Statements of Cash Flows (Topic 230), Restricted Cash has been adopted for 2018 and 2017, restricted cash and restricted cash equivalents is included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown in the Statements of Cash Flows. During the period ended as at December 31, 2018 and December 31, 2017, there was no Cash Equivalents balances.