Page 284 - Tata_Chemicals_yearly-reports-2019-20

Footnotes:
(i) Deferred tax assets (net) ` in crore
As at Recognised in Recognised in Recognised Ind-AS 116 Others** Exchange As at
April 1, Consolidated Consolidated in other Transition fluctuations March 31,
2019 Statement of Statement of comprehensive Impact 2020
Profit and Loss Profit and Loss income
(continuing (discontinued
operations) operations)
Deferred tax assets/(liabilities) in relation to:
property, plant and equipments and intangible asset 1.10 0.33 - - - 13.37 0.58 15.38
allowance for doubtful debts and advances 4.35 - - - - (4.35) - -
defined benefit obligation 0.65 - - - - (0.65) - -
others 0.04 (0.54) - - - - 0.42 (0.08)
6.14 (0.21) - - - 8.37 1.00 15.30
tax losses 2.10 - - - - (2.09) - 0.01
unused credits 28.00 - - - - (28.00) - -
36.24 (0.21) - - - (21.72) 1.00 15.31
` in crore
As at Recognised in Recognised in Recognised Ind-AS 116 Others Exchange As at
April 1, Consolidated Consolidated in other Transition fluctuations March 31,
2018 Statement of Statement of comprehensive Impact 2019
Profit and Loss Profit and Loss income
(continuing ( discontinued
operations) operations)
Deferred tax assets/(liabilities) in relation to:
property, plant and equipments and intangible asset (11.66) 12.96 - - - - (0.20) 1.10
allowance for doubtful debts and advances 3.50 0.85 - - - - - 4.35
defined benefit obligation 0.62 0.03 - - - - - 0.65
others 0.03 0.01 - - - - - 0.04
(7.51) 13.85 - - - - (0.20) 6.14
tax losses 7.72 (5.62) - - - - - 2.10
unused Credits 20.60 7.40 - - - - - 28.00
20.81 15.63 - - - - (0.20) 36.24
(ii) Deferred tax liabilities (net) ` in crore
As at Recognised in Recognised in Recognised Ind-AS 116 Others** Exchange As at
April 1, Consolidated Consolidated in other Transition fluctuations March 31,
2019 Statement of Statement of comprehensive Impact 2020
Profit and Loss Profit and Loss income (note 39)
(continuing (discontinued
operations) operations)
Deferred tax assets/(liabilities) in relation to:
property, plant and equipments (ppe) and intangible (1,390.22) 93.94 - - - (13.37) (100.78) (1,410.43)
asset
acquisition of non-controlling interest (ppe and - (1.47) - - - (156.30) (10.66) (168.43)
Intangible)
allowance for doubtful debts and advances 51.54 (16.26) - - - 0.36 - 35.64
accrued expenses allowed in the year of payment 28.41 (13.94) 6.77 65.42 - - - 86.66
Mark to market gains on mutual funds and derivatives (19.94) (4.52) - - - - - (24.46)
lease liabilities - 9.10 - - 1.84 0.17 - 11.11
Financial assets at FVtoCI 5.53 - - - - - 0.11 5.64
partnership tax basis differences for uSa Subsidiaries (38.17) 4.53 - 18.82 - - (2.02) (16.84)
defined benefit obligation 30.86 (1.84) - 14.77 - (1.32) 3.49 45.96
alternative Minimum tax ('aMt') Credit 64.09 (18.19) - - - (47.50) 1.60 -
others (29.28) (4.46) 31.86 0.98 - 1.66 (3.55) (2.79)
(1,297.18) 46.89 38.63 99.99 1.84 (216.30) (111.81) (1,437.94)

282 I Integrated annual report 2019-20