

Note 29.14 Interests in other entities (continued)
Rudolf Atul Chemicals Ltd
¹ĺĚ HƑūƭƎ îČƐƭĿƑĚē ǫǦɼ ĿŠƥĚƑĚƙƥ ĿŠ ¤ƭēūŕlj ƥƭŕ ĺĚŞĿČîŕƙ gƥē ȳ¤ gȴȡ î ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNj ĿŠ TŠēĿî ċĚƥDžĚĚŠ
IB Industriechemie Beteiligungs GmbH (Germany) and Atul Ltd, on August 18, 2011. RACL is engaged in the business of
ŞîŠƭljîČƥƭƑĿŠij îŠē ŞîƑŒĚƥĿŠij ƥĚNJƥĿŕĚ ČĺĚŞĿČîŕƙȦ ƙ ƎĚƑ ƥĺĚ ČūŠƥƑîČƥƭîŕ îƑƑîŠijĚŞĚŠƥ ċĚƥDžĚĚŠ ƥĺĚ ƙĺîƑĚĺūŕēĚƑƙ ūlj ¤ gȡ ċūƥĺ
ƥĺĚ ČūŞƎîŠĿĚƙ ĺîDŽĚ ƙĿijŠĿǛČîŠƥ ƎîƑƥĿČĿƎîƥĿŠij ƑĿijĺƥƙ ƙƭČĺ ƥĺîƥ ƥĺĚNj ŏūĿŠƥŕNj ČūŠƥƑūŕ ƥĺĚ ūƎĚƑîƥĿūŠƙ ūlj ƥĺĚ ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNjȦ
i) Commitments and contingent liabilities in respect of the joint venture company
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
¬ĺîƑĚ ĿŠ ČūŠƥĿŠijĚŠƥ ŕĿîċĿŕĿƥĿĚƙ ĿŠ ƑĚƙƎĚČƥ ūlj ēĿƙƎƭƥĚē ēĚŞîŠēƙ ljūƑ ĿŠČūŞĚ ƥîNJ ūlj
ƥĺĚ ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNj
0.51
0.62
Total commitments and contingent liabilities
0.51
0.62
ĿĿȴ ¬ƭŞŞîƑĿƙĚē ǛŠîŠČĿîŕ ĿŠljūƑŞîƥĿūŠ ĿŠ ƑĚƙƎĚČƥ ūlj ƥĺĚ ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNj
¹ĺĚ ƥîċŕĚƙ ċĚŕūDž ƎƑūDŽĿēĚ ƙƭŞŞîƑĿƙĚē ǛŠîŠČĿîŕ ĿŠljūƑŞîƥĿūŠ ĿŠ ƑĚƙƎĚČƥ ūlj ƥĺĚ ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNj ƥĺîƥ îƑĚ ŞîƥĚƑĿîŕ ƥū ƥĺĚ
HƑūƭƎȦ ¹ĺĚ ĿŠljūƑŞîƥĿūŠ ēĿƙČŕūƙĚē îƑĚ îƙ ƎƑĚƙĚŠƥĚē ĿŠ ƥĺĚ GĿŠîŠČĿîŕ ¬ƥîƥĚŞĚŠƥƙ ūlj ƥĺĚ ŏūĿŠƥ DŽĚŠƥƭƑĚ ČūŞƎîŠNjȦ ¹ĺĚNj ĺîDŽĚ
ċĚĚŠ îŞĚŠēĚē ƥū ƑĚǜĚČƥ îēŏƭƙƥŞĚŠƥƙ ŞîēĚ ċNj ƥĺĚ ĚŠƥĿƥNj DžĺĚŠ ƭƙĿŠij ƥĺĚ ĚƐƭĿƥNj ŞĚƥĺūēȡ ĿŠČŕƭēĿŠij ljîĿƑ DŽîŕƭĚ îēŏƭƙƥŞĚŠƥƙ
ŞîēĚ îƥ ƥĺĚ ƥĿŞĚ ūlj îČƐƭĿƙĿƥĿūŠ îŠē ŞūēĿǛČîƥĿūŠƙ ljūƑ ēĿljljĚƑĚŠČĚƙ ĿŠ îČČūƭŠƥĿŠij ƎūŕĿČĿĚƙȦ
(
`
cr)
Summarised Balance Sheet
Rudolf Atul Chemicals Ltd
March 31, 2019
March 31, 2018
Current assets
Cash and cash equivalents
3.25
ǪȦǬǯ
Other assets
ǩǭȦǯǪ
30.87
Total current assets
41.19
35.56
Total non-current assets
6.01
6.17
Current liabilities
GĿŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ ȳĚNJČŕƭēĿŠij ƥƑîēĚ ƎîNjîċŕĚƙȴ
2.03
7.11
Other liabilities
10.65
ǯȦǪǬ
Total current liabilities
12.68
16.57
Non-current liabilities
GĿŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ ȳĚNJČŕƭēĿŠij ƥƑîēĚ ƎîNjîċŕĚƙȴ
1.28
ǨȦǬǪ
Other liabilities
0.16
0.16
Total non-current liabilities
1.44
2.80
Net assets
33.08
22.36
(
`
cr)
Reconciliation to carrying amounts
Rudolf Atul Chemicals Ltd
March 31, 2019
March 31, 2018
Opening net assets
21.99
19.99
¡ƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ
10.73
ǯȦǦǪ
Other comprehensive income
-
(0.01)
Dividends paid
-
(7.03)
Closing net assets
32.72
21.99
Share of Group in %
50%
50%
Share of Group in
`
16.36
11.00
Carrying amount
16.36
11.00
ǨǪǦ
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250