173 Note 26.11 Relationship with struck off companies There were no transactions or balances with struck off companies. Note 26.12 Loans During the year, the Group has not entered into any transaction in nature of loans and advances which falls within the purview of Regulation 34(3) read with para A of Schedule V to the SEBI (listing obligations and disclosure requirements) Regulations, 2015 read with Section 186 (4) of the Companies Act, 2013. Note 26.13 Interest in other entities a) Subsidiary company The Group has incorporated awholly-owned subsidary during the financial year 2020-21. Unless otherwise stated, it has share capital consisting solely of equity shares that are held directly by the Group and the proportion of ownership interests held equals the voting rights held by the Group. Name of entity Pricipal activities Place of business | Country of incorporation Ownership interest held by the Group As at March 31, 2022 As at March 31, 2021 % % Amal Speciality Chemicals Ltd Manufacturing of bulk chemicals India 100% 100% Note 26.14 Disclosure of additional information pertaining to the Parent and subsidiary company as per Schedule III of the Companies Act, 2013 No. Name of the entity in the Group Net assets Share in profit or loss Share in other comprehensive income Share in total comprehensive income As % of consolidated net assets Amount (` lakhs) As % of consolidated profit | (loss) Amount (` lakhs) As % of consolidated other comprehensive income Amount (` lakhs) As % of consolidated total comprehensive income Amount (` lakhs) Parent company 1 Amal Ltd 89% 3677.75 130% 242.78 100% (1.44) 131% 241.34 Subsidiary company 1 Amal Speciality Chemicals Ltd 11% 435.67 (30%) (56.52) 0% - (31%) (56.52) Total 100% 4113.42 100% 186.26 100% (1.44) 100% 184.82 Adjustment arising out of consolidation (578.89) (75.32) - (75.32) Grand Total 3534.54 110.94 (1.44) 109.50 Note 26.15 Events after the reporting period There was no significant event after the end of the reporting period, which require any adjustment or disclosure in the Consolidated Financial Statement.
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