115 / 132
(
`
crores)
Schedules
forming part of the Consolidated accounts
5 Deferred tax adjustments recognised in the financial statements
Particulars
Balance
As at
March 31, 2011
Charge | credit
during the year
Balance
As at
March 31, 2010
Deferred tax liabilities:
on account of timing difference in
(a) Depreciation | impairment loss
28.87
(0.18)
29.05
28.87
(0.18)
29.05
Deferred tax assets:
on account of timing difference in
(a) Provision for leave encashment
4.69
0.33
4.36
(b) 43 B expenses allowable
-
(0.42)
0.42
(c) Provision for doubtful debts
0.14
0.14
-
(d) Provision for doubtful advances
0.06
-
0.06
(e) Payment under VRS
0.92
(0.71)
1.63
5.81
(0.66)
6.47
23.06
0.48
22.58
(f) Deferred tax assets of subsidiary companies
(0.02)
(0.01)
(0.01)
Net deferred tax liabilities | (assets)
23.04
0.47
22.57
SCHEDULE 16 NOTES FORMING PART OF THE CONSOLIDATED ACCOUNTS
(contd)
6 Related party information
(a) Name of the related party and nature of relationship
No Name of the related party
Description of relationship
Party where control exists
1
2
3
4
5
6
7
Amal Ltd
Atul Bioscience Ltd
Gujarat Synthwood Ltd
AtRo Ltd
Atul Infotech Private Ltd
Anchor Adhesives Private Ltd
M. Dohmen S.A.
Associate companies
8
9
10
11
12
13
Atul Bio Space Private Ltd
Atul Clean Energy Private Ltd
Biyaban Agri Ltd
Raja Dates Ltd
Aasthan Dates Ltd
Atul Seeds Ltd
Enterprises over which control exercised by key
management personnel
14
15
16
17
18
19
20
21
22
LAPOX Polymers Private Ltd
Atul (Retail) Brands Private Ltd
Atul Ayurveda Ltd
Atul Crop Care Ltd
Atul Entertainment Ltd
Atul Hospitality Ltd
Atul Medical Care Ltd
Jayati Infrastructure Ltd
Osia Dairy Ltd
Enterprises over which significant influence
exercised
112 | 113