Page 209 - Tata_Chemicals_yearly-reports-2019-20

Integrated report Statutory reportS Financial StatementS
Standalone

27. Changes in inventories of finished goods, work-in-progress and stock-in-trade
` in crore
Year ended Year ended
March 31, 2020 March 31, 2019
(Restated)
Opening stock
Work-in-progress 14.64 28.94
Finished goods 89.84 77.10
Stock in trade 51.85 40.66
156.33 146.70
Closing stock
Work-in-progress 40.49 14.64
Finished goods 86.99 89.84
Stock in trade 12.43 51.85
139.91 156.33
Less : Inventory on account of discontinued operations (note 34) 92.83 (85.13)
(76.41) (75.50)

28. Employee benefits expense
` in crore
Year ended Year ended
March 31, 2020 March 31, 2019
(Restated)
(a) Salaries, wages and bonus 191.33 186.76
(b) Contribution to provident and other funds 15.56 14.81
(c) Staff welfare expense 43.39 25.28
250.28 226.85

29. Finance costs
` in crore
Year ended Year ended
March 31, 2020 March 31, 2019
(Restated)
(a) Interest costs
(i) Interest on loans at amortised cost 33.73 85.96
(ii) Interest on obligations under leases 1.57 1.73
(b) Translation differences (footnote 'i') 0.51 (12.15)
(c) Discount and other charges 7.56 10.60
43.37 86.14
Footnote:
(i) Translation differences on foreign currency loans regarded as borrowing cost net of changes in fair value of derivative contracts.
30. Depreciation and amortisation expense
` in crore
Year ended Year ended
March 31, 2020 March 31, 2019
(Restated)
(a) Depreciation of property, plant and equipment 142.27 139.27
(b) Depreciation of investment property 0.61 0.64
(c) Amortisation of Right to use assets 4.62 -
(d) Amortisation of intangible assets 2.00 0.43
149.50 140.34

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