Page 206 - Tata_Chemicals_yearly-reports-2019-20

2019-20
` in crore
As at April Recognised in Recognised in Recognised Transferred to Transition As at March
1, 2019 the Standalone the Standalone in other Discontinued impact of 31, 2020
Statement of Profit Statement of Profit comprehensive operation Ind AS 116
and Loss (continuing and Loss (discontinued income (note 34) (note 37)
operations) operations)
Deferred tax (assets)/liabilities in relation to:
Allowance for doubtful debts and advances (44.07) 14.68 - - 3.99 - (25.40)
Accrued expenses allowed in the year of (28.40) 13.91 (6.77) (65.42) - - (86.68)
payment and on fair value of investments
Mark to market gains on mutual funds and 19.94 4.52 - - - - 24.46
derivatives
Depreciation and amortisation 242.74 (55.77) - - - - 186.97
Property, plant and equipment and lease - (9.21) - - (0.17) (0.11) (9.49)
liabilities
Expenses allowed (0.42) - (31.86) - 1.97 - (30.31)
189.79 (31.87) (38.63) (65.42) 5.79 (0.11) 59.55
Deferred tax (assets)/liabilities in relation to: Assets Liabilities Net
Allowance for doubtful debts and advances (25.40) - (25.40)
Accrued expenses allowed in the year of (86.68) - (86.68)
payment and on fair value of investments
Mark to market gains on mutual funds and - 24.46 24.46
derivatives
Depreciation and amortisation - 186.97 186.97
Property, plant and equipment and lease (9.49) - (9.49)
liabilities
Expenses allowed (30.31) - (30.31)
- - (151.88) 211.43 59.55
2018-19
` in crore
As at April Recognised in Recognised in the Recognised Transferred to Transition As at March
1, 2018 the Standalone Standalone Statement in other Discontinued impact of 31, 2019
Statement of Profit of Profit and Loss comprehensive operation Ind AS 116
and Loss (continuing (discontinued income (note 37)
operations) operations)
Deferred tax (assets)/liabilities in relation to:
Allowance for doubtful debts and advances (33.66) (10.41) - - - - (44.07)
Accrued expenses allowed in the year of (74.01) 12.98 - 32.63 - - (28.40)
payment and on fair value of investments
Mark to market gains on mutual funds and - 19.94 - - - - 19.94
derivatives
Depreciation and amortisation 279.90 (37.16) - - - - 242.74
Property, plant and equipment and lease 0.41 (0.41) - - - - -
liabilities
Expenses allowed (0.56) - 0.14 - - - (0.42)
172.08 (15.06) 0.14 32.63 - - 189.79
Deferred tax (assets)/liabilities in relation to: Assets Liabilities Net
Allowance for doubtful debts and advances (44.07) - (44.07)
Accrued expenses allowed in the year of (28.40) - (28.40)
payment and on fair value of investments
Mark to market gains on mutual funds and - 19.94 19.94
derivatives
Depreciation and amortisation - 242.74 242.74
Expenses allowed (0.42) - (0.42)
- - (72.89) 262.68 189.79

204 I INTEGRATED ANNuAL REPORT 2019-20