Atul Ltd 2020-21

192 Atul Ltd | Annual Report 2020-21 d) The carrying amount of assets hypothecated | mortgaged as security for current and non-current borrowing limits are: ( ` cr) Particulars As at March 31, 2021 As at March 31, 2020 i) Property, plant and equipment excluding leasehold land 1,299.09 1,100.22 ii) Inventories 556.07 465.04 iii) Trade receivables 739.83 739.05 iv) Current assets other than inventories and trade receivables 141.40 160.14 Total assets as security 2,736.39 2,464.45 e) Net debt reconciliation ( ` cr) Particulars Liabilities from financing activities Current borrowings Non-current borrowings Total Net debt as at March 31, 2019 9.40 45.35 54.75 (Repayments) | Disbursements 0.99 52.73 53.71 Interest expense 1.29 3.84 5.13 Interest paid (1.29) (3.84) (5.13) Net debt as at March 31, 2020 10.39 98.08 108.47 (Repayments) | Disbursements (6.88) 25.08 18.20 Interest expense 1.00 3.84 4.85 Interest paid (1.00) (3.84) (4.85) Net debt as at March 31, 2021 3.51 123.16 126.67 ( ` cr) Note 17 Other financial liabilities As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current a) Current maturities of long-term debts (refer Note 16) 24.95 - 11.50 - b) Employee benefits payable 59.08 - 59.54 - c) Security deposits 30.94 - 28.10 - d) Unclaimed dividends* 2.75 - 3.26 - e) Unclaimed matured deposits and interest thereon* - - - - f) Derivative financial liabilities designated as hedges (net ) - - 1.62 - g) Creditor for capital goods 39.34 - 57.46 - h) Lease liabilities # - 6.26 - 6.71 i) Other liabilities (includes discount payable) 3.35 3.66 6.78 2.96 160.41 9.92 168.26 9.67 *There is no amount due and outstanding to be credited to Investor Education and Protection Fund as at March 31, 2021. # Refer Note 29.12 for disclosure of lease liabilities. ( ` cr) Note 18 Provisions As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current a) Provision for compensated absences 8.50 25.30 9.06 20.06 b) Others {refer i(b) and (ii) below} 29.26 - 28.61 - 37.76 25.30 37.67 20.06