Atul Ltd 2010-11

( ` crores) Schedules forming part of the Consolidated accounts 5 Deferred tax adjustments recognised in the financial statements Particulars Balance As at March 31, 2011 Charge | credit during the year Balance As at March 31, 2010 Deferred tax liabilities: on account of timing difference in (a) Depreciation | impairment loss 28.87 (0.18) 29.05 28.87 (0.18) 29.05 Deferred tax assets: on account of timing difference in (a) Provision for leave encashment 4.69 0.33 4.36 (b) 43 B expenses allowable - (0.42) 0.42 (c) Provision for doubtful debts 0.14 0.14 - (d) Provision for doubtful advances 0.06 - 0.06 (e) Payment under VRS 0.92 (0.71) 1.63 5.81 (0.66) 6.47 23.06 0.48 22.58 (f) Deferred tax assets of subsidiary companies (0.02) (0.01) (0.01) Net deferred tax liabilities | (assets) 23.04 0.47 22.57 SCHEDULE 16 NOTES FORMING PART OF THE CONSOLIDATED ACCOUNTS (contd) 6 Related party information (a) Name of the related party and nature of relationship No Name of the related party Description of relationship Party where control exists 1 2 3 4 5 6 7 Amal Ltd Atul Bioscience Ltd Gujarat Synthwood Ltd AtRo Ltd Atul Infotech Private Ltd Anchor Adhesives Private Ltd M. Dohmen S.A. Associate companies 8 9 10 11 12 13 Atul Bio Space Private Ltd Atul Clean Energy Private Ltd Biyaban Agri Ltd Raja Dates Ltd Aasthan Dates Ltd Atul Seeds Ltd Enterprises over which control exercised by key management personnel 14 15 16 17 18 19 20 21 22 LAPOX Polymers Private Ltd Atul (Retail) Brands Private Ltd Atul Ayurveda Ltd Atul Crop Care Ltd Atul Entertainment Ltd Atul Hospitality Ltd Atul Medical Care Ltd Jayati Infrastructure Ltd Osia Dairy Ltd Enterprises over which significant influence exercised 112 | 113