60 Note 25.3 (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 Entities over which joint venturer have significant influence 2 Atul Bioscience Ltd 3 Atul Infotech Private Ltd 4 Atul Finserv Ltd 5 Atul Foundation Trust (welfare fund) 6 Rudolf Hub 1922 S.r.l. 7 Atul Club 8 Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Rudolf Atul Chemicals Ltd (` lakhs) Note 25.3 (B) Transactions with joint venturer 2020-21 2019-20 a) Sales and income 1 Sale of goods 9.34 18.64 Atul Ltd 9.34 18.64 b) Purchases and expenses 1 Purchase of goods 199.12 285.22 Atul Ltd 199.12 285.22 2 Service charges paid 356.37 382.62 Atul Ltd 356.37 382.62 3 Utility expenses 10.83 16.04 Atul Ltd 10.83 16.04 4 Reimbursement of expenses 16.41 63.57 Atul Ltd 16.41 63.57 5 Lease rent 46.24 46.24 Atul Ltd 46.24 46.24 6 Interest expense 7.66 7.20 Atul Ltd 7.66 7.20 c) Other transactions 1 Equity dividend 291.88 437.82 Atul Ltd 145.94 218.91 I B Industrieschemie Beteiligungs GmbH 145.94 218.91 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 4 Capital asset purchased 5.74 - Atul Ltd 5.74 -
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