237 Statutory Reports 24 - 109 Financial Statements 110 - 263 Corporate Overview 01 - 23 f) Deferred tax liabilities | (assets) The following is the analysis of deferred tax liabilities | (assets) balances presented in the Consolidated Balance Sheet: (` cr) Particulars As at March 31, 2022 As at March 31, 2021 Deferred tax liabilities 143.60 135.09 Deferred tax assets (16.47) (2.21) 127.13 132.88 The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` cr) Particulars As at March 31, 2022 Charged | (Credited) to As at March 31, 2021 Charged | (Credited) to As at March 31, 2020 profit or loss OCI | equity profit or loss OCI | equity Property, plant and equipment 95.97 (4.04) - 100.01 (0.61) - 100.62 Fair value equity investments (net ) 27.38 - 2.46 24.92 - 9.68 15.24 Undistributed profit of subsidiary companies 39.22 9.57 - 29.65 10.72 - 18.93 Foreign currency translation reserves 3.91 - 0.05 3.86 - 0.46 3.40 Unrealised gain on mtutal fund 4.58 - - 4.58 4.19 - 0.39 Effective portion of gains | (loss) on cash flow hedges 0.30 - 0.13 0.17 - 0.15 0.02 Provision for leave encashment (9.75) (1.26) - (8.49) (1.05) - (7.44) Provision for doubtful debts (3.21) (0.14) - (3.07) (0.44) - (2.63) Regulatory and other charges (6.33) 0.01 - (6.34) 0.38 - (6.72) Investment properties (7.43) (0.42) - (7.01) (0.31) - (6.70) Elimination of profits resulting from intragroup transactions (13.67) (11.25) - (2.42) 1.62 - (4.04) MAT credit entitlement (0.23) 0.04 - (0.27) (0.05) - (0.22) Others (3.61) (1.02) - (2.71) 0.30 - (3.01) Net deferred tax (assets) | liabilities 127.13 (8.51) 2.64 132.88 14.75 10.29 107.84 Note 29.5 Current and deferred tax (continued)
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