Page 226 - Index

Consolidated
As at and for the year ended December 31, 2023
Name of the entity Net Assets, i.e., total assets
minus total liabilities
Share in profit or loss Share in other
comprehensive income
Share in total comprehensive
income
J lakh As % of
consolidated
profit or loss
As % of
consolidated
net assets
J lakh As % of
consolidated
other
comprehensive
income
J lakh As % of
consolidated
total
comprehensive
income
J lakh
1 2 3 4 5 6 7 8 9
Parent: Crisil Limited 68.1% 1,48,982 101.5% 66,826 114.1% 10,014 103.0% 76,840
Subsidiaries
Indian
1. Crisil Ratings Limited 4.8% 10,490 30.7% 20,238 0.0% -* 27.1% 20,238
2. Bridge to India Energy Private
Limited (Refer to note 45.1)
0.1% 198 0.0% 15 0.0% - 0.0% 15
3. Crisil ESG Ratings and Analytics
Limited (Refer to note 45.2)
0.5% 1,057 0.0% 7 0.0% - 0.0% 7
1. Crisil Irevna Argentina S.A. 0.2% 504 -0.9% (610) 0.0% - -0.8% (610)
2. Crisil Irevna Poland SP.Zo.o. 0.3% 663 0.3% 192 0.0% - 0.3% 192
3. Crisil Irevna UK Limited 29.3% 64,207 37.6% 24,745 0.0% - 33.2% 24,745
4. Crisil Irevna US LLC (Refer to note
45.3)
Foreign
10.5% 22,972 -3.9% (2,593) 0.0% - -3.5% (2,593)
0.4% 891 0.5% 352 0.0% - 0.5% 352
5. Crisil Irevna Information
Technology (Hangzhou) Co. Ltd.
6. Coalition Development Limited 4.6% 10,118 20.8% 13,682 0.0% - 18.3% 13,682
0.2% 369 0.0% 15 0.0% - 0.0% 15
0.3% 562 0.2% 150 0.0% - 0.2% 150
9. Greenwich Associates Japan K.K. 0.1% 203 0.0% 9 0.0% - 0.0% 9
7. Coalition Development Singapore
Pte Limited
8. Greenwich Associates Singapore
PTE. LTD.
10. Greenwich Associates Canada ULC
(Refer to note 45.6)
0.0% - -0.9% (610) 0.0% - -0.8% (610)
12. Crisil Irevna Australia Pty Ltd
(Refer to note 45.4)
1.2% 2,673 0.0% 21 0.0% - 0.0% 21
0.1% 285 0.3% 201 0.0% - 0.3% 201
11. Greenwich Associates UK Limited 0.7% 1,537 0.1% 91 0.0% - 0.1% 91
13. Peter Lee Associates Pty. Limited
(Refer to note 45.5)
14. Crisil Irevna Information
Technology Colombia SAS
0.0% - 0.0% - 0.0% - 0.0% -
Total elimination/adjustment -21.3% (46,785) -86.4% (56,887) -14.1% (1,234) -77.7% (58,121)
TOTAL 100% 2,18,926 100% 65,844 100% 8,780 100% 74,624
‘-*’ in amounts column denote amount less than C 50,000
49.  The figures for the previous year have been regrouped/ rearranged wherever necessary to conform to the current year’s
classification.
This is the summary of material accounting policies and other explanatory information referred to in our report of even date.
For Walker Chandiok & Co LLP Chartered Accountants
Firm Registration No.:001076N/N500013
For and on behalf of the Board of Directors of Crisil Limited
Manish Gujral Yann Le Pallec Amish Mehta
Partner Chairman Managing Director & Chief Executive Officer
Membership No.: 105117 [DIN: 05173118] [DIN: 00046254]
Dinesh Venkatasubramanian Minal Bhosale
Chief Financial Officer Company Secretary
Place: Mumbai Place: Guwahati
Date: February 10, 2025 Date: February 10, 2025
224 Annual Report 2024