64 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 Industriechemie 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 Foundation Trust (welfare fund) 4. Rudolf HUB 1922 S.r.l. 5. Atul China Ltd 6. Amal Speciality Chemicals Ltd 7. Osia Infrastructure Ltd 8. Rudolf Atul Chemicals Ltd Employees Group Gratuity Assurance Scheme Post-employment benefit plan of Rudolf Atul Chemicals Ltd 1Related party relationship is as identified by the Company on the basis of information available with them and relied upon by the Auditors. (` lakhs) Note 25.3 (B) Transactions with joint venturer 2022-23 2021-22 a) Sales and income 1. Sale of goods 63.86 1.34 Atul Ltd 63.86 1.34 b) Purchases and expenses 1. Purchase of goods 494.83 359.58 Atul Ltd 494.83 359.58 2. Service charges paid 454.80 393.78 Atul Ltd 454.80 393.78 3. Utility expenses 13.17 13.39 Atul Ltd 13.17 13.39 4. Reimbursement of expenses 73.25 27.26 Atul Ltd 73.25 27.26
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