PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 125 Company Overview Board's Report MD&A CG Report Financial Statement Procter & Gamble Hygiene and Health Care Limited The sales to and purchases from related parties are made on terms equivalent to those that prevail in arm’s length transactions. Outstanding balances at the year-end are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. The Company has not recorded any impairment of receivables relating to amounts owed by related parties in the current year or prior years. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. (d) Disclosure in respect of material transactions of the same type with related parties during the year: ` in lakhs S. No. Nature of Transactions Year ended Year ended June 30, 2020 June 30, 2019 1 Purchase of Goods The Procter & Gamble Company 594 514 Procter & Gamble Home Products Private Ltd 941 1 158 Gillette Diversified Operations Pvt Ltd 964 14 735 Others 165 237 2 Purchase of Equipment/Assets/Spares The Procter & Gamble Distributing LLC 280 313 Fameccanica Data S.P.A 160 153 Procter & Gamble Manufacturing GMBH 139 107 Procter & Gamble Home Products Private Ltd 350 115 Others 74 7 3 Sale of Products Procter & Gamble Bangladesh Private Limited 841 654 Procter & Gamble International Operations SA 222 ---- Procter & Gamble International Operations SA Singapore Br 234 ---- Others ---- 102 4 Sale of Capital goods Procter & Gamble Home Products Private Limited 242 47 Procter & Gamble Health Limited (Formerly known as Merck Limited) 189 ---- Others ---- 7 5 Loans Given Procter & Gamble Home Products Private Ltd 9 000 9 000 6 Loans Realised Procter & Gamble Home Products Private Ltd 18 000 9 000 7 Interest Income Procter & Gamble Home Products Private Ltd 346 794 8 Recovery of Expenses Cross charged The Procter and Gamble Company 2 134 530 Procter & Gamble Home Products Private Ltd 2 170 3 174 Procter & Gamble International Operations SA Singapore Br 748 497 Others 460 399