Atul Ltd 2020-21

193 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 i) Information about individual provisions and significant estimates a) Compensated absences: T he Compensated absences cover the liability for sick and earned absences. Out of the total amount disclosed above, the amount of ` 8.50 cr (March 31, 2020: ` 9.06 cr) is presented as current since the Group does not have an unconditional right to defer settlement for any of these obligations. However, based on past experience, the Group does not expect all employees to take the full amount of accrued leave or require payment within the next 12 months. b) Others: Regulatory and other claims: T he Group has provided for certain regulatory and other charges for which claims have been received by the Group. The provision represents the unpaid amount that the entity expects to incur | pay for which the obligating event has already arisen as on the reporting date. Effluent disposal: T he Group has provided for expenses it estimates to incur for safe disposal of effluent in line with the regulatory framework it operates in. The provision represents the unpaid amount the entity expects to incur for which the obligating event has already arisen as on the reporting date. ii) Movements in provisions: ( ` cr) Particulars As at March 31, 2021 As at March 31, 2020 Regulatory and other claims Effluent disposal and others Regulatory and other claims Effluent disposal and others Balance as at the beginning of the year 26.67 1.95 20.79 1.89 Less: Utilised (1.07) (1.95) - (1.89) Provision made during the year - 3.67 5.88 1.95 Balance as at the end of the year 25.60 3.67 26.67 1.95 ( ` cr) Note 19 Other liabilities As at March 31, 2021 As at March 31, 2020 Current Non-current Current Non-current a) Deferred income on account of government grant received - 5.41 - 6.38 b) Statutory dues 10.29 - 9.84 - c) Others - - 1.77 - 10.29 5.41 11.61 6.38 ( ` cr) Note 20 Trade payables As at March 31, 2021 As at March 31, 2020 a) Total outstanding dues of micro-enterprises and small enterprises 23.54 8.62 b) Total outstanding dues of creditors other than micro-enterprises and small enterprises 539.59 469.01 563.13 477.63 ( ` cr) Note 21 Contract liabilities As at March 31, 2021 As at March 31, 2020 a) Advances received from customers 24.43 25.49 24.43 25.49