Page 251 - Tata_Chemicals_yearly-reports-2020-2021

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

6 Right-of-use assets
` in crore
Other Plant and Rail Office
Land Vehicles Total
Buildings Machinery Equipment Equipments
Gross Block
Balance as at April 1, 2019 - - - - - - -
Transition impact of Ind AS 116 1.35 105.82 30.35 128.32 11.52 2.24 279.60
Transferred from prepaid expenses 1.87 - - - - - 1.87
Transferred from Property, plant and - 0.17 28.35 - 0.74 - 29.26
equipment (note 4)
Additions 7.74 18.35 0.09 9.21 3.64 0.98 40.01
Disposals - (0.07) - (4.84) - - (4.91)
Exchange fluctuations 0.13 5.63 2.35 12.37 0.07 0.10 20.65
Balance as at March 31, 2020 11.09 129.90 61.14 145.06 15.97 3.32 366.48
Additions 11.40 31.78 9.26 62.93 0.65 - 116.02
Disposals - (7.51) - (0.40) (0.48) (0.03) (8.42)
Exchange fluctuations (0.05) 2.75 0.01 (5.83) 0.16 0.22 (2.74)
Balance as at March 31, 2021 22.44 156.92 70.41 201.76 16.30 3.51 471.34
Accumulated depreciation
Balance as at April 1, 2019 - - - - - - -
Amortisation for the year 0.10 22.08 10.99 47.63 5.56 0.94 87.30
Disposals - (0.07) - (0.90) - - (0.97)
Transferred from Property, plant and - - 14.63 - 0.61 - 15.24
equipment (note 4)
Exchange fluctuations - 0.59 0.43 3.16 0.02 0.03 4.23
Balance as at March 31, 2020 0.10 22.60 26.05 49.89 6.19 0.97 105.80
Amortisation for the year 2.61 24.02 14.28 55.30 4.77 1.06 102.04
Disposals - (5.82) - (0.18) (0.48) (0.03) (6.51)
Exchange fluctuations - 0.79 (0.03) (2.50) 0.06 0.09 (1.59)
Balance as at March 31, 2021 2.71 41.59 40.30 102.51 10.54 2.09 199.74
Net Block as at March 31, 2020 10.99 107.30 35.09 95.17 9.78 2.35 260.68
Net Block as at March 31, 2021 19.73 115.33 30.11 99.25 5.76 1.42 271.60
(Refer note 39 for lease liabilities related disclosures)

7. Goodwill on consolidation
` in crore
Year ended Year ended
March 31, 2021 March 31, 2020
Carrying value as at April 1 1,954.23 1,811.03
Exchange fluctuations (36.49) 143.20
Carrying value as at March 31 1,917.74 1,954.23
Goodwill of ` 1,529.95 crore (2020: ` 1,583.41 crore) and ` 235.86 crore (2020: ` 218.89 crore) relates to the CGUs - Tata Chemicals North
America Inc. and it's subsidiaries ('TCNA Group') and Cheshire Salt Holdings Limited Group and it's subsidiaries ('CSHL Group') respectively.
The estimated value in use of the CGUs are based on future cash flows assuming an terminal annual growth rate 2% to 3% for the period
subsequent to the forecast period of 5 years and discount rates in the range of 6% to 8%, which consider the operating and macro-
economic environment in which the entities operate.

249