263 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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