For the year ended 31 March 2023 31 March 2022 (i) Details of payments to auditors: As auditor: - Statutory audit fee 5.93 5.72 - Tax audit fee 1.23 0.97 - Limited review fee 2.35 1.73 In other capacities: - Taxation matters 0.21 0.19 - Certifi cation fees * 0.32 0.68 - Reimbursement of expenses 0.12 0.23 10.16 9.52 (*) excludes ₹0.6 paid towards certifi cation services availed in relation to the rights issue, which has been adjusted from the securities premium. (ii) Details of CSR expenditure: For the year ended 31 March 2023 31 March 2022 (a) Gross amount required to be spent during the year 31.18 30.27 (b) Amount spent during the year (i) Construction/ acquisition of asset 14.47 15.40 (ii) On purposes other than (i) above 12.59 7.81 (c) Shortfall at the end of the year 11.18 7.06 (d) Total of previous years shortfall - - (e) Reason for shortfall Note: 1 Note: 1 (f ) Nature of CSR activities Health care and Education Health care and Education (g) Details of related party transactions Refer note 42 Refer note 42 (h) Movements in the provision during the year Opening provision (Refer Note: 2) 7.06 - Add: Amount required to be spent during the year 31.18 30.27 Less: Amount spent during the year* (27.06) (23.21) Closing provision (Refer Note: 1) 11.18 7.02 Note 1 As the selected projects for CSR spent are long-term in nature, the balance amount of ₹11.18 pertains to the fi nancial year 2022-23 (31 March 2022 : ₹ 7.06), which will be spent during the fi nancial year 2023-24. In accordance with the provisions of Section 135(6) of the Act, the Group has transferred the unspent amount to a separate bank account and the unspent amount has been provided in the accompanying fi nancial statements. Note 2 The subsidiary company has spent an excess amount of ₹0.04 in the fi nancial year 2021-22, which has not been adjusted in the opening provision for fi nancial year 2022-23. Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Heritage Foods Limited | 31st Annual report 2022-23 290
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