Atul Ltd 2020-21

199 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 No. Name of the related party Description of relationship 11. Other related parties 1 The Atul Officers Retirement Benefit Fund Post-employment benefit plan of Atul Ltd Atul Products Ltd - Ankleshwar Division Employees' Provident Fund Trust Atul Ltd Employees Gratuity Fund Amal Ltd Group Gratuity Scheme Trust Post-employment benefit plan of Amal Ltd Atul Bioscience Staff Gratuity Trust Post-employment benefit plan of Atul Bioscience Ltd Atul Crop Care Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Atul Crop Care Ltd The Trustees, Atul Finserv Ltd Employees Group Gratuity Scheme Post-employment benefit plan of Atul Finserv Ltd The Trustees, Atul Rajasthan Date Palms Ltd Post-employment benefit plan of Atul Rajasthan Date Palms Ltd Lapox Polymers Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Lapox Polymers Ltd Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Rudolf Atul Chemicals Ltd 1 Refer Note 29.6 for information on transactions with post-employment benefit plans mentioned above. ( ` cr) Note 29.4 (B) Transactions with entity over which control exercised by Key Management Personnel 2020-21 2019-20 a) Other transactions 1. Lease rent received Aagam Holdings Pvt Ltd (previous year: ` 15,000) - Aayojan Resources Pvt Ltd (previous year: ` 5,000) - Adhigam Investment Pvt Ltd (previous year: ` 10,000) - 2. Sale of property - 0.73 Aagam Holdings Pvt Ltd - 0.73 ( ` cr) Note 29.4 (C) Transactions with joint venture company 2020-21 2019-20 a) Sales and income 1. Sale of goods 2.10 3.01 2. Service charges received 3.55 3.83 3. Lease rent received 0.46 0.66 4. Brand usage charges 0.02 0.03 b) Purchase and expenses 1. Purchase of goods 0.09 0.19 2. Reimbursement of expenses (current year: ` 720 and previous year: ` 19,738) 3. Interest expenses 0.79 0.52 c) Other transactions 1. Dividends received from equity investment measured at cost 1.46 2.19 2. Reimbursement received 0.16 0.61 3. Sale of fixed assets 0.06 - 4. Inter-corporate deposit received 3.50 2.00 All above transactions are with Rudolf Atul Chemicals Ltd. Note 29.4 Related party disclosures (continued)

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