156 Annual Report 2023-24 Atul Ltd (` cr) Note 29.4 (B) Transactions with subsidiary companies 2023-24 2022-23 Atul Rajasthan Date Palms Ltd - 0.01 Osia Infrastructure Ltd 0.00 0.00 4. Redemption of preference shares - 2.00 Amal Ltd - 2.00 5. Loan given 67.00 526.05 Atul Bioscience Ltd 32.50 15.00 Atul Finserv Ltd 25.00 - Atul Products Ltd 9.50 507.05 Atul Rajasthan Date Palms Ltd - 4.00 6. Sale of fixed assets (including CWIP) 1.37 0.07 Amal Ltd 0.32 - Amal Speciality Chemicals Ltd - 0.06 Atul Bioscience Ltd 0.38 0.01 Atul Products Ltd 0.50 - Atul Europe Ltd 0.17 - 7. Purchase of CWIP - 0.64 Atul Infotech Pvt Ltd - 0.64 8. Dividend income 12.66 24.50 Atul Biospace Ltd - 2.60 Atul Europe Ltd 4.35 15.58 Atul USA Inc 8.31 - Atul Finserv Ltd - 6.32 9. Investment in 9% cumulative redeemable preference shares 94.50 - Atul Products Ltd 94.50 - 10. Corporate gurantee commission received 0.55 - Atul Products Ltd 0.55 - 11. Investment in 9.5% non-cumulative redeemable preference shares* 826.72 - Atul Products Ltd 826.72 - *Including conversion of loan and cumulative redeemable preference shares ` 764.72 cr into non-cumulative redeemable preference shares (` cr) Note 29.4 (C) Transactions with joint venture company 2023-24 2022-23 a) Sales and income 1. Sale of goods 6.03 5.08 2. Service charges received 4.20 4.53 3. Lease rent received 0.70 0.46 4. Brand usage charges 0.28 0.02 b) Purchases and expenses Purchase of goods 0.96 0.64 c) Other transactions 1. Dividends received from equity investment measured at cost 2.92 11.68 2. Reimbursements received 0.69 0.73 3. Purchase of fixed assets 0.44 - All above transactions are with Rudolf Atul Chemicals Ltd. Note 29.4 Related party disclosures (continued)
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