Atul Ltd 2018-19

Note 28.5 Current and deferred tax (continued) f) Deferred tax liabilities (net) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): ( ` cr) Particulars As at March 31, 2019 (Charged) | Credited to As at March 31, 2018 (Charged) | Credited to As at March 31, 2017 ƎƑūǛƥ ūƑ loss OCI | equity ƎƑūǛƥ ūƑ loss OCI | equity Property, plant and equipment 137.58 (2.75) - ǧǪǦȦǩǩ 1.59 - ǧǩǮȦǭǪ ÀŠƑĚîŕĿƙĚē ijîĿŠ ūŠ Şƭƥƭîŕ ljƭŠē 0.32 0.32 - - - - - Fair value equity investments (net ) 11.00 - 11.00 - - - - Total deferred tax liabilities 148.90 (2.43) 11.00 140.33 1.59 - 138.74 Provision for leave encashment (8.83) (0.25) - (8.58) ǦȦǪǬ - ȳǯȦǦǪȴ Provision for doubtful debts (2.66) (1.75) - (0.91) 0.19 - (1.10) Regulatory and other charges (8.79) (8.79) - - - - - Investment properties ȳǬȦǪǮȴ (0.27) - (6.21) (2.26) - (3.95) ÀŠƑĚîŕĿƙĚē q¹q ŕūƙƙĚƙ ūŠ derivatives - - - - 1.75 - (1.75) îƙĺ ǜūDž ĺĚēijĚƙ ǦȦǪǩ - ǦȦǪǧ 0.02 - 0.27 (0.25) MAT credit entitlement - - - - 22.90 - (22.90) Total deferred tax assets (26.33) (11.06) 0.41 (15.68) 23.04 0.27 (38.99) Net deferred tax liabilities | (assets) 122.57 (13.49) 11.41 124.65 24.63 0.27 99.75 sūƥĚ ǨǮȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ Funded schemes îȴ 'ĚǛŠĚē ċĚŠĚǛƥ ƎŕîŠƙȠ Gratuity The Company operates a gratuity plan through the ‘Atul Ltd Employees Gratuity Fund’. Every employee is entitled to a ċĚŠĚǛƥ ĚƐƭĿDŽîŕĚŠƥ ƥū ǧǫ ēîNjƙ ƙîŕîƑNj ŕîƙƥ ēƑîDžŠ ljūƑ ĚîČĺ ČūŞƎŕĚƥĚē NjĚîƑ ūlj ƙĚƑDŽĿČĚ ĿŠ ŕĿŠĚ DžĿƥĺ ƥĺĚ ¡îNjŞĚŠƥ ūlj HƑîƥƭĿƥNj Čƥȡ ǧǯǭǨ ūƑ ūŞƎîŠNj ƙČĺĚŞĚȡ DžĺĿČĺĚDŽĚƑ Ŀƙ ċĚŠĚǛČĿîŕȦ ¹ĺĚ ƙîŞĚ Ŀƙ ƎîNjîċŕĚ îƥ ƥĺĚ ƥĿŞĚ ūlj ƙĚƎîƑîƥĿūŠ ljƑūŞ ƥĺĚ ūŞƎîŠNj ūƑ ƑĚƥĿƑĚŞĚŠƥȡ DžĺĿČĺĚDŽĚƑ Ŀƙ ĚîƑŕĿĚƑȦ ¹ĺĚ ċĚŠĚǛƥƙ DŽĚƙƥ îljƥĚƑ ǛDŽĚ NjĚîƑƙ ūlj ČūŠƥĿŠƭūƭƙ ƙĚƑDŽĿČĚȦ 157 Standalone | Notes to the Financial Statements