161 (` lakhs) Note 26.3 (B) Transactions with related parties 2022-23 2021-22 a) Sales and income 1. Sale of goods 2,526.82 3,141.17 Atul Ltd 2,526.82 3,141.17 2. Reimbursement received 0.36 1.08 Atul Ltd 0.36 1.08 b) Purchases and expenses 1. Purchase of goods 69.38 19.21 Atul Ltd 69.38 19.21 2. Business auxiliary services 142.32 123.87 Atul Ltd 142.32 123.87 3. Interest on unsecured loan 9.30 - Rudolf Atul Chemicals Ltd 9.30 - 4. EDP software expenses 10.65 14.77 Atul Ltd 10.65 14.77 5. Reimbursement of expenses 6.46 1.20 Atul Ltd 6.46 1.20 6. Lease rent expenses 0.01 0.09 Atul Ltd 0.01 0.09 c) Other transactions 1. Redemption of 0% redeemable and non-convertible preference shares 200.00 200.00 Atul Ltd 200.00 200.00 2. Loan 500.00 - Rudolf Atul Chemicals Ltd 500.00 - (` lakhs) Note 26.3 (C) Key management personnel compensation 2022-23 2021-22 Remuneration1 17.38 18.15 1. Short-term employee benefits 7.48 11.45 2. Sitting fees to Independent Directors 9.90 6.70 1Compensation excludes provision for gratuity and compensated absences since these are based on actuarial valuation on an overall company basis. (` lakhs) Note 26.3 (D) Transactions with entities over which key management personnel or their close family members have significant influence 2022-23 2021-22 Other transactions 1. Expenditure on Corporate Social Responsibility initiatives 20.85 26.25 Atul Foundation Trust 20.85 26.25 Note 26.3 Related party disclosures (continued)
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