{"id":3744,"date":"2022-06-10T09:35:21","date_gmt":"2022-06-10T09:35:21","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar22\/?page_id=3744"},"modified":"2022-06-30T04:46:58","modified_gmt":"2022-06-30T04:46:58","slug":"notes-to-consolidated-financial-statements-22","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar22\/notes-to-consolidated-financial-statements-22\/","title":{"rendered":"Notes to consolidated financial statements 22"},"content":{"rendered":"
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\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tConsolidated financial statements\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tBalance Sheet\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStatement of Profit and Loss\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStatement of Changes in Equity\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tStatement of Cash Flows\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t
\n\t\t\n\t\t\t\t\t\t\n\t\t\t\tNotes to Consolidated Financial Statements\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t
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\n\t\t\t\n\t\t\t\n\n\n\n\t\n\t\t\n\t\tCorporate_information_V1<\/title>\n\t\t<style>\n\nbody, div, dl, dt, dd, h1, h2, h3, h4, h5, h6, p, pre, code, blockquote {\n\tmargin:0;\n\tpadding:0;\n\tborder-width:0;\n}\nbody {\n\t-epub-hyphens:auto;\n}\ntable.Annual-Report-Main-Table {\n\tborder-collapse:collapse;\n\tborder-color:#000000;\n\tborder-style:none;\n\tborder-width:0px;\n\tmargin-bottom:0px;\n\tmargin-top:0px;\n}\ntd.Annual-Report-Main-Table {\n\tborder-left-width:0px;\n\tborder-left-style:solid;\n\tborder-left-color:#000000;\n\tborder-top-width:1px;\n\tborder-top-style:solid;\n\tborder-top-color:#000000;\n\tborder-right-width:0px;\n\tborder-right-style:solid;\n\tborder-right-color:#000000;\n\tborder-bottom-width:1px;\n\tborder-bottom-style:solid;\n\tborder-bottom-color:#000000;\n\tpadding-top:4px;\n\tpadding-bottom:4px;\n\tpadding-left:4px;\n\tpadding-right:4px;\n\tvertical-align:top;\n}\ntd._R9-_-00Web-Text 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{\n\tmargin-bottom:15px;\n}\nspan.CharOverride-1 {\n\tfont-size:20px;\n}\nspan.CharOverride-2 {\n\tfont-size:16px;\n}\ntd._idGenCellOverride-1 {\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-2 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-3 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n}\ntd._idGenCellOverride-4 {\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-5 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-6 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ncol._idGenTableRowColumn-1 {\n\twidth:255px;\n}\ncol._idGenTableRowColumn-2 {\n\twidth:6px;\n}\ncol._idGenTableRowColumn-3 {\n\twidth:164px;\n}\ntr._idGenTableRowColumn-4 {\n\theight:85px;\n}\ntr._idGenTableRowColumn-5 {\n\theight:29px;\n}\ntr._idGenTableRowColumn-6 {\n\tmin-height:29px;\n}\ntr._idGenTableRowColumn-7 {\n\theight:14px;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n<\/style>\n\t<\/head>\n\t<body id=\"Corporate_information_V1\" lang=\"en-GB\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead ParaOverride-1\" lang=\"en-US\"><span class=\"CharOverride-1\">Corporate information<\/span><\/p>\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_00Indent ParaOverride-1\" lang=\"en-US\"><span class=\"CharOverride-2\">Bajaj Auto Ltd. (the \u2018Company\u2019) is a company limited by shares, incorporated and domiciled in India. The Company is engaged in the business of development, manufacturing and distribution of automobiles such as motorcycles, commercial vehicles, electric two-wheelers etc. and parts thereof. The Company sells its products in India as well as in various other global markets. The registered office of the Company is located at Mumbai-Pune Road, Akurdi, Pune 411035.<\/span><\/p>\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_00Indent ParaOverride-1\" lang=\"en-US\"><span class=\"CharOverride-2\">The consolidated financial statements comprise financial statements of Bajaj Auto Ltd. (the \u2018Company\u2019) and its subsidiaries (collectively, the \u2018Group\u2019) for the year ended 31 March 2022. The consolidated financial statements were approved for issue in accordance with a resolution of the Board of Directors of the Company on 27 April 2022.<\/span><\/p>\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_00Indent ParaOverride-1\" lang=\"en-US\"><span class=\"CharOverride-2\">The consolidated financial statements include results of the subsidiaries of Bajaj Auto Ltd., consolidated in accordance with Ind AS 110 \u2018Consolidated Financial Statements\u2019 and Ind AS 28 \u2018Investment in Associates and Joint Ventures\u2019.<\/span><\/p>\n\t\t\t<table id=\"table001\" class=\"Annual-Report-Main-Table TableOverride-1\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-4\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-07_Web-Thickline-Black-_Left _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Thickline-Black-Left\">Name of the Company<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-07_Web-Thickline-Black--Centre _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Thickline-Black-Center\">Country of <br \/>Incorporation<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-07_Web-Thickline-Black--Centre _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Thickline-Black-Center\">% Shareholding of <br \/>Bajaj Auto Ltd.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-07_Web-Thickline-Black--Centre _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Thickline-Black-Center\">% Shareholding of <br \/>Non-controlling interest<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-07_Web-Thickline-Black--Centre _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Thickline-Black-Center\">Consolidated as<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-6\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">PT. Bajaj Auto Indonesia<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Indonesia<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">99.25%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">0.75%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">Bajaj Auto International Holdings BV<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Netherlands<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">100.00%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">Bajaj Auto (Thailand) Ltd.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Thailand<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">100.00%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">Chetak Technology Ltd.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">India<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">100.00%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">Bajaj Auto Consumer Finance Ltd.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">India<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">100.00%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-00Web-Text\">Bajaj Auto Spain S.L.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Barcelona<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">100.00%<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">\u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-Web-Text_Center\">Subsidiary<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-00Web-Text CellOverride-1 _idGenCellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center CellOverride-1 _idGenCellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center CellOverride-1 _idGenCellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center CellOverride-1 _idGenCellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-04_Web-Blank-Cell\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-Web-Text_Center CellOverride-1 _idGenCellOverride-3\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_00Indent\" lang=\"en-US\">The consolidated financial statements of Bajaj Auto International Holdings BV include 49.90% interest in Pierer Bajaj AG as an associate.<\/p>\n\t\t<\/div>\n\t<\/body>\n<\/html>\n\t<div id=\"gap-771078246\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-771078246 {\n padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row hide-for-medium\" id=\"row-1705358916\">\n\n\n\t<div id=\"col-383586232\" class=\"col medium-4 small-12 large-4\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-3287122071\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/consolidated-summary-of-significant\/\">1.\u2003Summary of significant accounting<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/2-property-plant-equipment-2\/\">2.\u2003Property, plant and equipment<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/3-investment-property-2\/\">3.\u2003Investment property<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/4-intangible-assets-2\/\">4.\u2003Intangible assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/5-investments-2\/\">5.\u2003Investments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/6-loan-2\/\">6.\u2003Loans<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/7-other-financial-assets-2\/\">7.\u2003Other financial assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/8-other-assets-2\/\">8.\u2003Other assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/9-inventories-2\/\">9.\u2003Inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/10-trade-receivables-2\/\">10.\u2003Trade receivables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/11-cash-and-cash-equivalents-2\/\">11.\u2003Cash and cash equivalents<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/12-other-bank-balances-2\/\">12.\u2003Other bank balances<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/13-equity-share-capital-2\/\">13.\u2003Equity share capital<\/a><\/p>\n\t\t\n<style>\n#text-3287122071 {\n font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1181649916\" class=\"col medium-4 small-12 large-4\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-2682231346\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/14-other-equity-2\/\">14.\u2003Other equity<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/15-sales-tax-deferral-2\/\">15.\u2003Sales tax deferral<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/16-provisions-2\/\">16.\u2003Provisions<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/17-deferred-tax-liabilities-net-2\/\">17.\u2003Deferred tax liabilities (net)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/18-other-non-current-liabilities-2\/\">18.\u2003Other non-current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/19-trade-payables-2\/\">19.\u2003Trade payables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/20-other-financial-liabilities-2\/\">20.\u2003Other financial liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/21-other-current-liabilities-2\/\">21.\u2003 Other current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/22-revenue-from-operations-2\/\">22.\u2003Revenue from operations<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/23-other-income-2\/\">23.\u2003Other income<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/24-changes-in-inventories-2\/\">24.\u2003Changes in inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/25-employee-benefits-expense-2\/\">25.\u2003Employee benefits expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/26-finance-costs-2\/\">26.\u2003Finance costs<\/a><\/p>\n\t\t\n<style>\n#text-2682231346 {\n font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-184191321\" class=\"col medium-4 small-12 large-4\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-2015355027\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/27-depreciation-and-amortisation-expense-2\/\">27.\u2003Depreciation and amortisation expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/28-other-expenses-2\/\">28.\u2003Other expenses<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/29-exceptional-items-2\/\">29.\u2003Exceptional items<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/30-tax-expense-2\/\">30.\u2003Tax expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/31-earnings-per-share-eps-2\/\">31 – 32. \u2003Earnings Per Share (EPS)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/33-ratios\/\">33.\u2003Ratios<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/34-35-other-disclosures\/\">34 – 35. \u2003Other disclosures<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/36-investment-in-an-associate\/\">36. \u2003Investment in an associate<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/37-segment-information-2\/\">37. \u2003Segment information<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/38-disclosure-in-terms-of-schedule-iii-of-the-companies-act-2013\/\">38. \u2003Disclosure in terms of Schedule III of the Companies Act, 2013<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/39-miscellaneous\/\">39. \u2003Miscellaneous<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/salient-features-of-the-financial-statements-of-subsidiaries-for-the-year-ended-31-march-2022\/\">Salient features of the financial statements of subsidiaries for the year ended 31 March 2022\n<\/a><\/p>\n\t\t\n<style>\n#text-2015355027 {\n font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row show-for-small\" id=\"row-472720705\">\n\n\n\t<div id=\"col-943923924\" class=\"col small-12 large-12\" >\n\t\t\t\t<div class=\"col-inner\" >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-897734048\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/consolidated-summary-of-significant\/\">1.\u2003Summary of significant accounting<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/2-property-plant-equipment-2\/\">2.\u2003Property, plant and equipment<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/3-investment-property-2\/\">3.\u2003Investment property<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/4-intangible-assets-2\/\">4.\u2003Intangible assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/5-investments-2\/\">5.\u2003Investments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/6-loan-2\/\">6.\u2003Loans<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/7-other-financial-assets-2\/\">7.\u2003Other financial assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/8-other-assets-2\/\">8.\u2003Other assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/9-inventories-2\/\">9.\u2003Inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/10-trade-receivables-2\/\">10.\u2003Trade receivables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/11-cash-and-cash-equivalents-2\/\">11.\u2003Cash and cash equivalents<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/12-other-bank-balances-2\/\">12.\u2003Other bank balances<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/13-equity-share-capital-2\/\">13.\u2003Equity share capital<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/14-other-equity-2\/\">14.\u2003Other equity<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/15-sales-tax-deferral-2\/\">15.\u2003Sales tax deferral<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/16-provisions-2\/\">16.\u2003Provisions<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/17-deferred-tax-liabilities-net-2\/\">17.\u2003Deferred tax liabilities (net)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/18-other-non-current-liabilities-2\/\">18.\u2003Other non-current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/19-trade-payables-2\/\">19.\u2003Trade payables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/20-other-financial-liabilities-2\/\">20.\u2003Other financial liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/21-other-current-liabilities-2\/\">21.\u2003 Other current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/22-revenue-from-operations-2\/\">22.\u2003Revenue from operations<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/23-other-income-2\/\">23.\u2003Other income<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/24-changes-in-inventories-2\/\">24.\u2003Changes in inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/25-employee-benefits-expense-2\/\">25.\u2003Employee benefits expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/26-finance-costs-2\/\">26.\u2003Finance costs<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/27-depreciation-and-amortisation-expense-2\/\">27.\u2003Depreciation and amortisation expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/28-other-expenses-2\/\">28.\u2003Other expenses<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/29-exceptional-items-2\/\">29.\u2003Exceptional items<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/30-tax-expense-2\/\">30.\u2003Tax expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/31-earnings-per-share-eps-2\/\">31 – 32. \u2003Earnings Per Share (EPS)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/33-ratios\/\">33.\u2003Ratios<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/34-35-other-disclosures\/\">34 – 35. \u2003Other disclosures<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/36-investment-in-an-associate\/\">36. \u2003Investment in an associate<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/37-segment-information-2\/\">37. \u2003Segment information<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/38-disclosure-in-terms-of-schedule-iii-of-the-companies-act-2013\/\">38. \u2003Disclosure in terms of Schedule III of the Companies Act, 2013<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/39-miscellaneous\/\">39. \u2003Miscellaneous<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/salient-features-of-the-financial-statements-of-subsidiaries-for-the-year-ended-31-march-2022\/\">Salient features of the financial statements of subsidiaries for the year ended 31 March 2022\n<\/a><\/p>\n\t\t\n<style>\n#text-897734048 {\n font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-943923924 > .col-inner {\n padding: 0px 10px 0px 10px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<\/div>\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3744","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/3744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/comments?post=3744"}],"version-history":[{"count":10,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/3744\/revisions"}],"predecessor-version":[{"id":5299,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/3744\/revisions\/5299"}],"wp:attachment":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/media?parent=3744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}