Page 309 - Tata_Chemicals_yearly-reports-2021-22

01 INTEGRATED 73 STATUTORY 178 FINANCIAL
REPORT
REPORTS
STATEMENTS
Consolidated

(ii) Deferred tax liabilities (net) ` in crore
Recognised in
Recognised in Recognised
As at profit or loss profit or loss in other Exchange As at
Particulars April 1, (continuing (discontinued comprehensive fluctuations March 31,
2021 operations) 2022
operations) income
(note 36)
Deferred tax assets/(liabilities) in
relation to:
Property, plant and equipments (PPE) (1,354.65) 20.03 - - (40.15) (1,374.77)
and intangible asset
Acquisition of non-controlling interest (182.14) (15.29) - - (6.94) (204.37)
(PPE and Intangible)
Allowance for doubtful debts and 36.97 (2.47) - - - 34.50
Advances
Accrued expenses allowed in the year of (43.10) 5.19 - (175.33) - (213.24)
payment and on fair value of investments
Mark to market gains on mutual funds (25.30) 8.45 - (189.39) 4.31 (201.93)
and derivatives
Right-of-use and lease liability 9.65 (1.48) - - - 8.17
Financial assets at FVTOCI 5.21 0.18 - - 0.03 5.42
Partnership tax basis differences for USA (60.63) 24.46 - (27.15) (2.27) (65.59)
Subsidiaries
Defined benefit obligation 13.88 5.59 - (12.01) 0.31 7.77
Others (including other payables) 28.00 (36.93) (22.62) (0.98) 0.12 (32.41)
(1,572.11) 7.73 (22.62) (404.86) (44.59) (2,036.45)

` in crore
Recognised in
Recognised in Recognised
As at profit or loss As at
Particular April 1, profit or loss (discontinued in other Exchange March 31,
2020 (continuing operations) comprehensive fluctuations 2021
operations) income
(note 36)
Deferred tax assets/(liabilities) in
relation to:
Property, plant and equipments (PPE) (1,410.43) 16.74 - - 39.04 (1,354.65)
and intangible asset
Acquisition of non-controlling interest (168.43) (19.69) - - 5.98 (182.14)
(PPE and Intangible)
Allowance for doubtful debts and 35.64 1.33 - - - 36.97
Advances
Accrued expenses allowed in the year of 86.66 12.25 - (142.01) - (43.10)
payment and on fair value of investments
Mark to market gains on mutual funds (24.46) (0.84) - - - (25.30)
and derivatives
Right-of-use and lease liability 11.11 (1.46) - - - 9.65
Financial assets at FVTOCI 5.64 (0.39) - - (0.04) 5.21
Partnership tax basis differences for USA (16.84) 3.26 - (48.29) 1.24 (60.63)
Subsidiaries
Defined benefit obligation 45.96 2.44 - (33.47) (1.05) 13.88
Others (including other payables) (2.79) 29.70 - (0.68) 1.77 28.00
(1,437.94) 43.34 - (224.45) 46.94 (1,572.11)

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