Atul Ltd 2021-22

154 Atul Ltd | Annual Report 2021-22 (` cr) Note 26 Finance costs 2021-22 2020-21 Interest on borrowings 0.83 0.05 Interest on financial liabilities at amortised cost 1.16 1.31 Interest on others 0.61 0.20 Other borrowing costs 0.34 0.41 2.94 1.97 (` cr) Note 27 Other expenses 2021-22 2020-21 Power, fuel and water 489.34 300.58 Freight charges 263.04 93.04 Manpower services 64.93 61.28 Consumption of stores and spares 54.99 51.56 Conversion and plant operation charges 57.32 64.60 Plant and equipment repairs 83.67 67.02 Building repairs 42.69 34.30 Sundry repairs 13.27 9.47 Rent 2.05 2.00 Rates and taxes 1.36 1.33 Insurance 16.05 13.36 Commission 18.41 11.29 Auditors' remuneration1 0.61 0.64 Travelling and conveyance 13.02 10.45 Directors' fees and travelling 0.26 0.34 Directors' commission (other than the Executive Directors) 0.96 0.92 Bad debts and irrecoverable balances written off (1.28) 0.52 Provision for doubtful debts (net ) 0.37 1.78 Loss on assets sold, discarded or demolished 1.76 0.95 Expenditure on Corporate Social Responsibility initiatives (refer Note 28.15) 15.02 12.41 Miscellaneous expenses 90.73 77.74 1,228.57 815.58 1Details of Auditors’ remuneration are as follows:

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