Page 314 - Tata Chemical Annual Report_2022-2023

Integrated Annual Report 2022-23 01-83 84-192 193-365
Integrated Report Statutory Reports Financial Statements
Consolidated

Footnotes: As on March 31, 2022:
(i) Before accepting new customer, the Group has appropriate levels of control procedures which ensure the potential customer's credit quality. ` in crore
Credit limits attributed to customers are reviewed periodically by the Management. Outstanding for following period from due date of payment Total
(ii) Movement in credit impaired Particulars Unbilled Not Due Less than 6 months - 1-2 2-3 years More than
6 months 1 year years 3 years
` in crore
(i) Undisputed Trade 21 1,642 259 2 5 2 2 1,933
Year ended Year ended
Particulars Receivables -
March 31, 2023 March 31, 2022 Considered good
Balance at the beginning of the year 88 91 (ii) Undisputed Trade - - 2 3 - - 1 6
Provision during the year 15 2 Receivables - which have
significant increase in credit
Reversal during the year (8) (5)
risk
Balance at the end of the year 95 88 (iii) Undisputed Trade - - 1 - 1 1 23 26
Receivables - Credit
(iii) Trade receivables have been offered as security against working capital facilities provided by the bank (note 19).
Impaired
(ii) Disputed Trade Receivables - - - - - - - -
Trade Receivable ageing schedule: - Considered Good
As on March 31, 2023: (v) Disputed Trade Receivables - - - - 1 - - 1
- which have significant
` in crore
increase in
Outstanding for following period from due date of payment Total credit risk
Particulars Unbilled Not Due Less than 6 months 1-2 years 2-3 years More than (vi) Disputed Trade Receivables - - 1 1 3 3 47 55
6 months - 1 year 3 years - Credit Impaired
(i) Undisputed Trade 66 2,158 385 17 1 - - 2,627 Total 21 1,642 263 6 10 6 73 2,021
Receivables - Considered Less: Impairment loss allowance (88)
good 1,933
(ii) Undisputed Trade - - 3 1 - - - 4
Receivables - which have 15. Cash and cash equivalents and other bank balances
significant increase in ` in crore
credit risk As at As at
Particulars
(iii) Undisputed Trade - - 3 3 1 1 26 34 March 31, 2023 March 31, 2022
Receivables - Credit Impaired Cash and cash equivalents:
(iv) Disputed Trade Receivables - - - - - - - - - (a) Balance with banks 193 326
Considered Good (b) Cash on hand - -
(v) Disputed Trade Receivables - - - - - - - - (c) Deposit accounts (with original maturity less than 3 months) 315 436
- which have significant Cash and cash equivalents as per Statement of Cash Flow 508 762
increase in credit risk Other bank balances:
(vi) Disputed Trade Receivables - - - - 1 2 4 50 57 (a) Earmarked balances with banks 19 20
Credit Impaired (b) Deposit accounts (other than (c) above, with maturity less than 12 months from the balance
Total 66 2,158 391 22 4 5 76 2,722 sheet date) 138 529
Less: Impairment loss allowance (95) 157 549
2,627 Footnotes:

(i) Non cash transactions
The Group has not entered into non cash investing and financing activities, except as disclosed in the Consolidated Statement
of Cash Flows (Reconciliation of borrowings and lease liabilities).

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