Page 198 - Crisil Annual Report 2023

As at December 31, 2022
Gains/ losses on forward contract
Property, plant and equipment and other intangible assets
Lease liability and right of use assets
40A(ia) of the Income Tax Act, 1961 and other items
Brought forward losses
Interest expense disallowance
Earnout payments
Gross deferred tax asset Net deferred tax asset
(325) - 754
98 262 -
651 (358) -
618 (67) -
(17) 15 -
70 (76) -
108 (118) -
6,678 1,533 696
5,921 1,308 728
Integrity Insight Impact
- -
- 10
- 6
- (18)
- 23
- 6
- 10
- (21)
- (18)
(C lakh)
429
370
299
533
21
-
-
8,886
7,939
Particulars
Opening balance
Recognised in profit and loss
Recognised in OCI
Adjustments
Exchange difference
Closing balance
Deferred tax liability of C 18,428 lakh (Previous year: C 19,726 lakh) on undistributed earnings of certain subsidiaries has not been recognised, as it is the intention of the Group to reinvest the earnings of these subsidiaries for the foreseeable future.
11. Tax assets (Non-current)
(C lakh)
Advance taxes paid (net of provision for taxation) 15,180
Particulars
As at December 31, 2023
As at December 31, 2022
16,477
16,477
Total
12. Other non-current assets
Capital advance
Prepaid expenses
Balance with government authority Total
13. Trade receivable (Current)
Trade receivables considered good-
Trade receivables considered good-
Trade receivables which have significant increase in credit risk - Trade receivables - credit impaired 2,381 Less: Allowance for doubtful trade receivables (2,381) Total 75,883
15,180
(C lakh)
97 121 - 218
(C lakh)
Particulars
As at December 31, 2023
As at December 31, 2022
191
290
424
905
Particulars
As at December 31, 2023
As at December 31, 2022
-
68,951
-
1,881
(1,881)
68,951
secured - unsecured (refer to note 38) 75,883
196 Annual Report 2023