Page 190 - Tata_Chemicals_yearly-reports-2020-2021

Integrated Annual Report 2020-21

2019-20 ` in crore
Recognised
in the Recognised in Recognised Transferred Transition
the Statement
Statement to As at
As at April of Profit in other impact of
1, 2019 of Profit and Loss comprehensive Discontinued Ind AS 116 March 31,
and Loss operation 2020
(continuing (discontinued income (note 34) (note 37)
operations) operation)
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
payment and on fair value of investments (28.40) 13.91 (6.77) (65.42) - - (86.68)
Mark to market gains on mutual funds
and derivatives 19.94 4.52 - - - - 24.46
Depreciation and amortisation 242.74 (55.77) - - - - 186.97
Right-of-use assets and lease liability - (9.21) - - (0.17) (0.11) (9.49)
Expenses disallowed
(including other payables) (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
payment and on fair value of investments (86.68) - (86.68)
Mark to market gains on mutual funds
and derivatives - 24.46 24.46
Depreciation and amortisation - 186.97 186.97
Right-of-use assets and lease liability (9.49) - (9.49)
Expenses disallowed
(including other payables) (30.31) - (30.31)
(151.88) 211.43 59.55

21. Other liabilities
` in crore
As at As at
March 31, 2021 March 31, 2020
Non-current
(a) Deferred income 10.50 10.50
10.50 10.50
Current
(a) Statutory dues 43.57 41.90
(b) Advance received from customers 4.07 4.84
(c) Others 0.12 -
47.76 46.74

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