159 / 260
Note 28.5 Current and deferred tax (continued)
f) Deferred tax liabilities (net)
The balance comprises temporary differences attributable to the below items and corresponding movement in deferred
tax liabilities | (assets):
(
`
cr)
Particulars
As at
March 31,
2019
(Charged) |
Credited to
As at
March 31,
2018
(Charged) |
Credited to
As at
March 31,
2017
ƎƑūǛƥ ūƑ
loss
OCI |
equity
ƎƑūǛƥ ūƑ
loss
OCI |
equity
Property, plant and equipment
137.58
(2.75)
-
ǧǪǦȦǩǩ
1.59
-
ǧǩǮȦǭǪ
ÀŠƑĚîŕĿƙĚē ijîĿŠ ūŠ Şƭƥƭîŕ ljƭŠē
0.32
0.32
-
-
-
-
-
Fair value equity investments (net)
11.00
-
11.00
-
-
-
-
Total deferred tax liabilities
148.90
(2.43)
11.00
140.33
1.59
-
138.74
Provision for leave encashment
(8.83)
(0.25)
-
(8.58)
ǦȦǪǬ
-
ȳǯȦǦǪȴ
Provision for doubtful debts
(2.66)
(1.75)
-
(0.91)
0.19
-
(1.10)
Regulatory and other charges
(8.79)
(8.79)
-
-
-
-
-
Investment properties
ȳǬȦǪǮȴ
(0.27)
-
(6.21)
(2.26)
-
(3.95)
ÀŠƑĚîŕĿƙĚē q¹q ŕūƙƙĚƙ ūŠ
derivatives
-
-
-
-
1.75
-
(1.75)
îƙĺ ǜūDž ĺĚēijĚƙ
ǦȦǪǩ
-
ǦȦǪǧ
0.02
-
0.27
(0.25)
MAT credit entitlement
-
-
-
-
22.90
-
(22.90)
Total deferred tax assets
(26.33) (11.06)
0.41
(15.68)
23.04
0.27
(38.99)
Net deferred tax liabilities | (assets)
122.57 (13.49)
11.41
124.65
24.63
0.27
99.75
sūƥĚ ǨǮȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ
Funded schemes
îȴ 'ĚǛŠĚē ċĚŠĚǛƥ ƎŕîŠƙȠ
Gratuity
The Company operates a gratuity plan through the ‘Atul Ltd Employees Gratuity Fund’. Every employee is entitled to a
ċĚŠĚǛƥ ĚƐƭĿDŽîŕĚŠƥ ƥū ǧǫ ēîNjƙ ƙîŕîƑNj ŕîƙƥ ēƑîDžŠ ljūƑ ĚîČĺ ČūŞƎŕĚƥĚē NjĚîƑ ūlj ƙĚƑDŽĿČĚ ĿŠ ŕĿŠĚ DžĿƥĺ ƥĺĚ ¡îNjŞĚŠƥ ūlj HƑîƥƭĿƥNj
Čƥȡ ǧǯǭǨ ūƑ ūŞƎîŠNj ƙČĺĚŞĚȡ DžĺĿČĺĚDŽĚƑ Ŀƙ ċĚŠĚǛČĿîŕȦ ¹ĺĚ ƙîŞĚ Ŀƙ ƎîNjîċŕĚ îƥ ƥĺĚ ƥĿŞĚ ūlj ƙĚƎîƑîƥĿūŠ ljƑūŞ ƥĺĚ ūŞƎîŠNj
ūƑ ƑĚƥĿƑĚŞĚŠƥȡ DžĺĿČĺĚDŽĚƑ Ŀƙ ĚîƑŕĿĚƑȦ ¹ĺĚ ċĚŠĚǛƥƙ DŽĚƙƥ îljƥĚƑ ǛDŽĚ NjĚîƑƙ ūlj ČūŠƥĿŠƭūƭƙ ƙĚƑDŽĿČĚȦ
157
Standalone
|
Notes to the Financial Statements