Atul Ltd 2020-21

130 Atul Ltd | Annual Report 2020-21 No. Name of the related party Description of relationship 48. Other related parties The Atul Officers Retirement Benefit Fund Post-employment benefit plan of Atul Ltd Atul Products Ltd-Ankleshwar Division Employees' Provident Fund Trust Atul Ltd Employees Gratuity Fund 1 Investments held through subsidiary companies | 2 Subsidiary company by virtue of control | 3 Under liquidation ( ` cr) Note 28.4 (B) Transactions with subsidiary companies 2020-21 2019-20 a) Sales and income 1. Sale of goods 511.68 610.41 Aaranyak Urmi Ltd 0.03 0.02 Atul Bioscience Ltd 43.59 39.70 Atul Biospace Ltd 7.20 7.91 Atul China Ltd 106.72 126.58 Atul Europe Ltd 143.25 188.14 Atul USA Inc 210.89 248.06 Osia Infrastructure Ltd (current year: ` 1,151) - 2. Service charges received 7.07 4.97 Amal Ltd 1.19 0.80 Amal Speciality Chemicals Ltd 0.06 - Atul Bioscience Ltd 5.37 3.75 Atul Biospace Ltd 0.03 - Atul Crop Care Ltd 0.10 0.10 Atul Finserv Ltd 0.05 0.05 Atul Infotech Pvt Ltd 0.20 0.20 Lapox Polymers Ltd 0.07 0.07 3. Interest received 1.60 0.97 Atul Bioscience Ltd 1.60 0.97 4. Lease rent received 0.01 Amal Ltd (current year: ` 8,000 and previous year: ` 8,000) Atul Bioscience Ltd (current year: ` 3,935 and previous year: ` 3,935) Atul Biospace Ltd (current year: ` 30,000) - Osia Infrastructure Ltd 0.01 - 5. Brand usage charges 0.14 0.18 Atul Bioscience Ltd 0.14 0.17 Atul Aarogya Ltd (current year: ` 500 and previous year: ` 1,000) Atul Ayurveda Ltd (current year: ` 500 and previous year: ` 1,000) Atul Clean Energy Ltd (current year: ` 500 and previous year: ` 1,000) Atul Entertainment Ltd (current year: ` 500 and previous year: ` 1,000) Atul Hospitality Ltd (current year: ` 500 and previous year: ` 1,000) Atul Polymers Product Ltd (current year: ` 500 and previous year: ` 1,000) Note 28.4 Related party disclosures (continued)