Page 189 - Tata_Chemicals_yearly-reports-2020-2021

Integrated Report Statutory Reports Financial Statements
1-59 60-146 Standalone

2020-21 ` in crore
Recognised
Recognised in
in the the Statement Recognised Transferred Transition
Statement to As at
As at April of Profit in other impact of
1, 2020 of Profit and Loss comprehensive Discontinued Ind AS 116 March 31,
and Loss operation 2021
(continuing (discontinued income (note 34) (note 37)
operations) operation)
Deferred tax (assets)/liabilities in
relation to:
Allowance for doubtful debts and
advances (25.40) - - - - - (25.40)
Accrued expenses allowed in the year of
payment and on fair value of investments (86.68) (11.30) - 142.01 - - 44.03
Mark to market gains on mutual funds
and derivatives 24.46 0.84 - - - - 25.30
Depreciation and amortisation 186.97 7.55 - - - - 194.52
Right-of-use assets and lease liability (9.49) 1.46 - - - - (8.03)
Expenses disallowed
(including other payables) (30.31) 1.82 - - - - (28.49)
59.55 0.37 - 142.01 - - 201.93
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
payment and on fair value of investments - 44.03 44.03
Mark to market gains on mutual funds
and derivatives - 25.30 25.30
Depreciation and amortisation - 194.52 194.52
Right-of-use assets and lease liability (8.03) - (8.03)
Expenses disallowed
(including other payables) (28.49) - (28.49)
(61.92) 263.85 201.93

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