PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 98 Procter & Gamble Hygiene and Health Care Limited Deferred tax assets / (liabilities) in relation to: 2019-2020 Opening Balance Recognised in profit or loss Recognised in other comprehensive income Closing Balance ` in lakhs ` in lakhs ` in lakhs ` in lakhs Property, plant and equipment (1 046) 227 ---- (819) Voluntary retirement scheme 490 (27) ---- 463 Disallowance u/s 43 B of the Income Tax Act, 1961 2 839 (989) 57 1 907 Other temporary differences 1 393 14 ---- 1 407 3 676 (775) 57 2 958 2018-2019 Opening Balance Recognised in profit or loss Recognised in other comprehensive income Closing Balance ` in lakhs ` in lakhs ` in lakhs ` in lakhs Property, plant and equipment (1 326) 280 ---- (1 046) Voluntary retirement scheme 543 (53) ---- 490 Disallowance u/s 43 B of the Income Tax Act, 1961 1 710 770 359 2 839 Other temporary differences 1 371 22 ---- 1 393 2 298 1 019 359 3 676 8 Other assets As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Non-current Prepaid expenses ---- 14 Advance to vendors 40 40 Capital Advances 86 ---- Balances with government authorities (refer note (a) below) Unsecured, considered good 6 789 6 153 Unsecured, doubtful 1 135 1 292 Less: Allowance for doubtful advances (1 135) (1 292) 6 915 6 207 Current Prepaid expenses 59 ---- Other advances (includes advances to vendors) 488 388 Advance to employees (refer note (b) below) 189 201 Balances with government authorities (includes Service Tax and Cenvat credit receivable) 1 148 1 410 1 884 1 999