60 Note 26.3 (A) Related party information Name of the related party and nature of relationship1 No. Name of the related party Description of relationship Party where control exists 1 I B Industrieschemie Beteiligungs GmbH Joint venturer 2 Atul Ltd Other related parties with whom transactions have taken place during the year 1 Rudolf GmbH Entity over which control is exercised by joint venture partner 2 Atul Bioscience Ltd 3 Atul Infotech Private Ltd 4 Atul Finserv Ltd 5 Atul Foundation Trust (welfare fund) 6 Rudolf HUB 1922 7 Atul Club 8 Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme Post employment benefit plan of Rudolf Atul Chemicals Ltd (` lakhs) Note 26.3 (B) Transactions with joint venturer 2019-20 2018-19 a) Sales and income 1 Sale of goods 18.64 24.05 Atul Ltd 18.64 24.05 b) Purchases and expenses 1 Purchase of goods 285.22 371.39 Atul Ltd 285.22 371.39 2 Service charges paid 382.62 328.56 Atul Ltd 382.62 328.56 3 Utility expenses 16.04 13.40 Atul Ltd 16.04 13.40 4 Reimbursement of expenses 63.57 66.39 Atul Ltd 63.57 66.39 5 Lease rent 46.24 34.00 Atul Ltd 46.24 34.00 6 Interest expense 7.20 7.97 Atul Ltd 7.20 7.97 c) Other transactions 1 Equity dividend 437.81 - Atul Ltd 218.91 - I B Industrieschemie Beteiligungs GmbH 218.91 - 2 Security deposit received back - 20.00 Atul Ltd - 20.00 3 Lease rent paid 20.00 20.00 Atul Ltd 20.00 20.00
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