Page 272 - Crisil Annual Report 2023

g) Hedge reserve
Forward contracts are stated at fair value at each reporting date. Changes in the fair value of the forward contracts that are designated and effective as hedges of future cash flows are recognised directly in OCI and accumulated under the hedging cash flow hedge reserve, net of applicable deferred income taxes.
h) Capital redemption reserve
The Company has recognised Capital Redemption Reserve on buyback of equity shares from its retained earnings. The amount in capital redemption reserve is equal to nominal amount of the equity shares bought back.
i) Share application money pending allotment
It represent the amount received on the application on which allotment is not yet made (pending allotment).
21. Other financial liabilities (Non-current)
Employee related payables
Total
22. Provisions (Non-current)
Gratuity (refer to note 41)
Total
23. Other non-current liabilities
Unearned revenue
Total
24. Trade payables (Current)
Total outstanding dues of micro enterprises and small enterprises (as per intimation received from suppliers)
Total outstanding dues of creditors other than micro enterprises and small enterprises (refer to note 39)
Total
(C lakh)
1,688
1,688
(C lakh)
2,492
2,492
(C lakh)
9
9
(C lakh)
711 10,432 11,143
Integrity Insight Impact
Particulars
As at December 31, 2023
As at December 31, 2022
2,392
2,392
Particulars
As at December 31, 2023
As at December 31, 2022
3,543
3,543
Particulars
As at December 31, 2023
As at December 31, 2022
19
19
Particulars
As at December 31, 2023
As at December 31, 2022
1,032
11,341
12,373
270 Annual Report 2023