Page 274 - Tata_Chemicals_yearly-reports-2019-20

14. Trade receivables
` in crore
As at As at
March 31, 2020 March 31, 2019
Current
(a) Secured, considered good 93.52 70.79
(b) unsecured, considered good 1,486.40 1,381.71
(c) unsecured, which have significant increase in Credit risk - 3.24
(d) unsecured, credit impaired 87.36 88.19
less: Impairment loss allowance (87.36) (91.43)
1,579.92 1,452.50

Footnotes:
(i) Before accepting new customer, the group has appropriate levels of control procedures which ensure the potential customer’s credit
quality. Credit limits attributed to customers are reviewed periodically by the Management.
(ii) Movement in Credit impaired
` in crore
Year ended Year ended
March March
31, 2020 31, 2019
Balance at the beginning of the year 91.43 34.34
Credit impaired pertaining to discontinued operations (note 36) (11.43) 48.28
provision during the year 11.24 16.85
reversal during the year (4.29) (8.12)
exchange fluctuation 0.41 0.08
Balance at the end of the year 87.36 91.43
(iii) trade receivables have been offered as security against working capital facilities provided by the bank.

15. Cash and cash equivalents and other bank balances
` in crore
As at As at
March 31, 2020 March 31, 2019
Cash and cash equivalents:
(a) Balance with banks 489.65 241.18
(b) Cash on hand 0.10 0.14
(c) deposits accounts (with original maturity less than 3 months) 764.51 1,647.06
Cash and cash equivalents as per Consolidated Statement of Cash Flow 1,254.26 1,888.38
Other bank balances:
(a) earmarked balances with banks 22.32 20.46
(b) deposit accounts (other than (c) above, with original maturity less than 12 months from the 802.94 43.35
Balance Sheet date)
825.26 63.81
Footnote:
(i) Non cash transactions
the Company has not entered into any non cash investing and financing activities.

272 I Integrated annual report 2019-20