Atul Ltd 2020-21

126 Atul Ltd | Annual Report 2020-21 ( ` cr) Note 26 Finance costs 2020-21 2019-20 Interest on borrowings 0.05 0.20 Interest on financial liabilities at amortised cost 1.31 0.97 Interest on others 0.20 0.63 Other borrowing costs 0.41 0.55 1.97 2.35 ( ` cr) Note 27 Other expenses 2020-21 2019-20 Power, fuel and water 300.58 363.42 Freight charges 93.04 127.09 Manpower services 61.28 57.64 Consumption of stores and spares 51.56 53.73 Conversion and plant operation charges 64.60 51.32 Plant and equipment repairs 67.02 73.49 Building repairs 34.30 42.01 Sundry repairs 9.47 11.01 Rent 2.00 2.32 Rates and taxes 1.33 1.30 Insurance 13.36 11.99 Commission 11.29 17.54 Auditor's remuneration 1 0.64 0.62 Travelling and conveyance 10.45 17.66 Directors' fees and travelling 0.34 0.24 Directors' commission (other than the Executive Directors) 0.92 0.91 Bad debts and irrecoverable balances written off 0.52 3.97 Provision for doubtful debts (net ) 1.78 4.93 Loss on assets sold, discarded or demolished 0.95 0.35 Expenditure on Corporate Social Responsibility initiatives (refer Note 28.15) 12.41 9.60 Miscellaneous expenses 77.74 80.23 815.58 931.37 1 Details of Auditors’ remuneration are as follows: