Corporate Overview Statutory Reports Financial Statements 237 Note 30.5 Current and deferred tax (continued) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` cr) Particulars As at March 31, 2024 Charged | (Credited) to As at March 31, 2023 Charged | (Credited) to As at March 31, 2022 profit or loss OCI | equity profit or loss OCI | equity Property, plant and equipment 137.54 25.52 - 112.02 4.73 - 107.29 Fair value equity investments (net ) 36.99 - 21.29 15.70 - (11.86) 27.56 Undistributed profit of subsidiary companies 43.55 6.08 - 37.47 (1.75) - 39.22 Foreign currency translation reserves 5.35 - 1.28 4.07 - 0.17 3.90 Unrealised gain on mutual fund 2.45 2.34 - 0.11 (3.62) - 3.73 Effective portion of gains | (loss) on cash flow hedges 0.14 - (0.03) 0.17 - (0.13) 0.30 Provision for leave encashment (11.40) (0.49) - (10.91) (1.16) - (9.75) Provision for doubtful debts (3.63) 0.08 - (3.71) (0.50) - (3.21) Regulatory and other charges (0.14) (0.07) - (0.07) 6.26 - (6.33) Investment properties (8.23) (0.44) - (7.79) (0.36) - (7.43) Elimination of profits resulting from intragroup transactions (28.64) (12.75) - (15.89) (2.22) - (13.67) Unused tax losses (20.33) (7.67) - (12.66) (1.32) - (11.34) MAT credit entitlement - - - - 0.23 - (0.23) Others (0.75) 0.35 - (1.10) 1.81 - (2.91) Net deferred tax liabilities | (assets) 152.90 12.95 22.54 117.41 2.10 (11.82) 127.13
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