Good Health Can’t Wait.

Good Health Can’t Wait.
Dr. Reddy’s Laboratories Limited
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
(All amounts in Indian Rupees millions, except share data and where otherwise stated)
2.5: PROVISIONS (CONTINUED)
PARTICULARS
AS AT
31 MARCH 2015
AS AT
31 MARCH 2014
(a) Details of changes in allowance for sales returns are as follows:
Balance at the beginning of the year 2,504 1,906
Provision made during the year 3,536 2,451
Provision utilised during the year (2,135) (1,853)
Balance at the end of the year 3,905 2,504
2.6: TRADE PAYABLES
PARTICULARS
AS AT
31 MARCH 2015
AS AT
31 MARCH 2014
Trade payables
Due to micro, small and medium enterprises 79 97
Others 8,594 8,835
8,673 8,932
(a) The principal amount remaining unpaid as at 31 March 2015 in respect of enterprises covered under the “Micro, Small and Medium Enterprises
Development Act, 2006” (MSMDA) is ` 79 (previous year: ` 97). The interest amount computed based on the provisions under Section 16 of the
MSMDA of ` 0.09 (previous year: ` 0.03) is remaining unpaid as of 31 March 2015. The interest amount of ` 0.03 that remained unpaid as at 31 March
2014 was paid fully during the current year.
(b) The amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the appointed day during the
year) but without adding the interest specified under this Act is ` Nil (previous year: ` Nil).
(c) The list of undertakings covered under MSMDA was determined by the Company on the basis of information available with the Company and has
been relied upon by the auditors.
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