Page 225 - Tata_Chemicals_yearly-reports-2021-22

01 INTEGRATED 73 STATUTORY 178 FINANCIAL
REPORT
REPORTS
STATEMENTS
Standalone

2020-21
` in crore
Recognised in Recognised in
the Statement the Statement Recognised
As at April of Profit of Profit in Other As at March
Particulars
1, 2020 and Loss and Loss Comprehensive 31, 2021
(continuing (discontinued Income
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 (86.68) (11.30) - 142.01 44.03
and on fair value of investments
Mark to market gains on mutual funds and 24.46 0.84 - - 25.30
derivatives
Depreciation and amortisation 186.97 7.55 - - 194.52
Right-of-use 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 - 44.03 44.03
and on fair value of investments
Mark to market gains on mutual funds and - 25.30 25.30
derivatives
Depreciation and amortisation - 194.52 194.52
Right-of-use and lease liability (8.03) - (8.03)
Expenses disallowed (including other payables) (28.49) - (28.49)
- (61.92) 263.85 201.93

20. Other liabilities
` in crore
As at As at
Particulars
March 31, 2022 March 31, 2021
Non-current
(a) Deferred income 13.62 10.50
13.62 10.50
Current
(a) Statutory dues 50.56 43.57
(b) Advance received from customers 10.11 4.07
(c) Other liabilities 0.39 0.12
61.06 47.76
21. Trade payables
` in crore
As at As at
Particulars
March 31, 2022 March 31, 2021
(a) Trade payables (footnote 'i') 554.68 477.92
(b) Amount due to micro enterprises and small enterprises (footnote 'ii') 6.21 3.73
560.89 481.65
Footnotes:
(i) Trade payables are non-interest bearing and are normally settled within 60 days.

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