Atul Ltd 2020-21

200 Atul Ltd | Annual Report 2020-21 ( ` cr) Note 29.4 (D) Transactions with entity over which control exercised by joint venturer 2020-21 2019-20 a) Sales and income 1 Commission received 0.44 0.82 Rudolf GmbH 0.44 0.82 b) Purchases and expenses 1 Purchase of goods 16.43 11.72 Rudolf GmbH 16.43 11.72 2 Insurance expense - 0.04 Rudolf GmbH - 0.04 3 Business promotion and development 0.60 0.89 Rudolf Hub 1922 S.r.l 0.60 0.89 ( ` cr) Note 29.4 (E) Key Management Personnel compensation 2020-21 2019-20 Remuneration 22.21 20.24 1 Short-term employee benefits 19.90 18.15 2 Post-employment benefits 1 0.98 0.94 3 Commission and other benefits to Non-executive | Independent Directors 1.33 1.15 1 Compensation exclude provision for gratuity and compensated absences since these are based on actuarial valuation on an overall company basis. ( ` cr) Note 29.4 (F) Close family members of Key Management Personnel compensation 2020-21 2019-20 Remuneration 1 0.74 0.70 1 Astha S Lalbhai 0.38 0.41 2 Saumya S Lalbhai 0.25 0.19 3 Nishtha S Lalbhai 0.11 0.10 1 Compensation exclude provision for gratuity and compensated absences since these are based on actuarial valuation on an overall company basis. Note 29.4 Related party disclosures (continued)