Page 231 - Tata_Chemicals_yearly-reports-2017-18

(ii) Deferred tax liabilities (net)
Particulars As at Recognised Recognised Recognised Tax Exchange As at
1 April, in the in the in other Receivables fluctuations 31 March,
2017 Consolidated Consolidated comprehensive 2018
Statement of Statement of income
Profit or Loss Profit or Loss
(continuing (discontinued
operations) operations)
Deferred tax assets/(liabilities) in
relation to:
Property, plant and equipments and
intangible asset (1,402.23) 22.19 0.11 - - (4.24) (1,384.17)
Allowance for doubtful debts and
Advances 22.09 1.74 17.09 - - - 40.92 Integrated Report
Accrued expenses allowed in the year
of payment 116.05 (26.08) 4.64 (20.59) - - 74.02
Finance lease 2.52 (1.67) (1.26) - - - (0.41)
Financial assets at FVTOCI - 5.53 - - - - 5.53
Partnership tax basis differences for
USA Subsidiaries (131.03) 105.84 - (12.96) - 0.38 (37.77)
Defined benefit obligation 180.94 (108.07) - (37.25) - (0.73) 34.89
Alternative Minumum Tax ('AMT')
Credit (note 33) - 268.63 - - (178.83) 3.00 92.80
Others (26.41) 9.61 - (0.42) - (0.14) (17.36)
(1,238.07) 277.72 20.58 (71.22) (178.83) (1.73) (1,191.55)
Particulars As at Recognised Recognised Recognised Tax Exchange As at
1 April, in the in the in other Receivables fluctuations 31 March,
2016 Consolidated Consolidated comprehensive 2017 Statutory Reports
Statement of Statement of income
Profit or Loss Profit or Loss
(continuing (discontinued
operations) operations)
Deferred tax assets/(liabilities) in
relation to:
Property, plant and equipments and
intangible asset (1,465.92) 53.51 (12.56) - - 22.74 (1,402.23)
Allowance for doubtful debts and
Advances 31.30 (9.52) 0.31 - - - 22.09
Accrued expenses allowed in the year
of payment 87.08 15.87 (4.12) 17.22 - - 116.05
Finance lease 9.38 (6.86) - - - - 2.52
Partnership tax basis differences for
USA Subsidiaries (110.07) (24.09) - - - 3.13 (131.03) Financial Statements
Defined benefit obligation 204.87 7.24 - (27.55) - (3.62) 180.94
Others (0.43) (24.64) - (1.59) - 0.25 (26.41)
(1,243.79) 11.51 (16.37) (11.92) - 22.50 (1,238.07)

Consolidated Financial Statements 229