{"id":4103,"date":"2022-06-18T11:00:52","date_gmt":"2022-06-18T11:00:52","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar22\/?page_id=4103"},"modified":"2022-06-28T16:59:17","modified_gmt":"2022-06-28T16:59:17","slug":"notes-to-standalone-financial-statements-22","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar22\/notes-to-standalone-financial-statements-22\/","title":{"rendered":"Notes to standalone financial statements 22"},"content":{"rendered":"<div class=\"nolwrap\">\n<div class=\"row\"  id=\"row-1212436554\">\n\n\n\t<div id=\"col-2077831877\" class=\"col hide-for-medium medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div class=\"ux-menu stack stack-col justify-start ux-menu--divider-solid hide-for-small\">\n\t\t\n\n\t<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/standalone-financial-statement-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\n\t\t\t\tStandalone Financial Statement\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/balance-sheet-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\n\t\t\t\tBalance Sheet\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/statement-of-profit-and-loss-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\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<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/statement-of-changes-in-equity-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\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<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/statement-of-cash-flows-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\n\t\t\t\tStatement of Cash Flows\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\n\n\t<div class=\"ux-menu-link flex menu-item\">\n\t\t<a class=\"ux-menu-link__link flex\" href=\"https:\/\/investors.bajajauto.com\/ar22\/notes-to-standalone-financial-statements-22\/\" >\n\t\t\t\t\t\t<span class=\"ux-menu-link__text\">\n\t\t\t\tNotes to standalone 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<div id=\"col-267912419\" class=\"col hide-for-medium medium-9 small-12 large-9\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-500075885\" class=\"text\">\n\t\t\n\n<h2>Notes to standalone financial statements for the year ended 31 March 2022<\/h2>\n\t\t\n<style>\n#text-500075885 {\n  color: #005dac;\n}\n#text-500075885 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3409636132\" class=\"text\">\n\t\t\n\n<h4>Corporate information<\/h4>\n\t\t\n<style>\n#text-3409636132 {\n  color: #005dac;\n}\n#text-3409636132 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n<p>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.<\/p>\n<p>The standalone financial statements were approved for issue in accordance with a resolution of the Board of Directors of the Company on 27 April 2022.<\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-959669526\" class=\"col show-for-small medium-9 small-12 large-9\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-1105902761\" class=\"text\">\n\t\t\n\n<h2>Notes to standalone financial statements for the year ended 31 March 2022<\/h2>\n\t\t\n<style>\n#text-1105902761 {\n  color: #005dac;\n}\n#text-1105902761 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1943359182\" class=\"text\">\n\t\t\n\n<h4>Corporate information<\/h4>\n\t\t\n<style>\n#text-1943359182 {\n  color: #005dac;\n}\n#text-1943359182 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n<p>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.<\/p>\n<p>The standalone financial statements were approved for issue in accordance with a resolution of the Board of Directors of the Company on 27 April 2022.<\/p>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-959669526 > .col-inner {\n  padding: 0px 10px 0px 10px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-2105550881\" class=\"col show-for-medium hide-for-small 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-870542293\" class=\"text\">\n\t\t\n\n<h2>Notes to standalone financial statements for the year ended 31 March 2022<\/h2>\n\t\t\n<style>\n#text-870542293 {\n  color: #005dac;\n}\n#text-870542293 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-651161931\" class=\"text\">\n\t\t\n\n<h4>Corporate information<\/h4>\n\t\t\n<style>\n#text-651161931 {\n  color: #005dac;\n}\n#text-651161931 > * {\n  color: #005dac;\n}\n<\/style>\n\t<\/div>\n\t\n<p>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.<\/p>\n<p>The standalone financial statements were approved for issue in accordance with a resolution of the Board of Directors of the Company on 27 April 2022.<\/p>\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-723938799\">\n\n\n\t<div id=\"col-1537299890\" 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-1586735069\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/summary-of-significant-accounting\/\">1.&emsp;Summary of significant accounting<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/2-property-plant-equipment\/\">2.&emsp;Property, plant and equipment<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/3-investment-property\/\">3.&emsp;Investment property<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/4-intangible-assets\/\">4.&emsp;Intangible assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/5-investments\/\">5.&emsp;Investments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/6-loan\/\">6.&emsp;Loans<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/7-other-financial-assets\/\">7.&emsp;Other financial assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/8-other-assets\/\">8.&emsp;Other assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/9-inventories\/\">9.&emsp;Inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/10-trade-receivables\/\">10.&emsp;Trade receivables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/11-cash-and-cash-equivalents\/\">11.&emsp;Cash and cash equivalents<\/a><\/p>\n\t\t\n<style>\n#text-1586735069 {\n  font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-892878893\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/12-other-bank-balances\/\">12.&emsp;Other bank balances<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/13-equity-share-capital\/\">13.&emsp;Equity share capital<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/14-other-equity\/\">14.&emsp;Other equity<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/15-sales-tax-deferral\/\">15.&emsp;Sales tax deferral<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/16-provisions\/\">16.&emsp;Provisions<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/17-deferred-tax-liabilities-net\/\">17.&emsp;Deferred tax liabilities (net)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/18-other-non-current-liabilities\/\">18.&emsp;Other non-current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/19-trade-payables\/\">19.&emsp;Trade payables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/20-other-financial-liabilities\/\">20.&emsp;Other financial liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/21-other-current-liabilities\/\">21.&emsp;Other current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/22-revenue-from-operations\/\">22.&emsp;Revenue from operations<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/23-other-income\/\">23.&emsp;Other income<\/a><\/p>\n\t\t\n<style>\n#text-892878893 {\n  font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1046894476\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/24-changes-in-inventories\/\">24.&emsp;Changes in inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/25-employee-benefits-expense\/\">25.&emsp;Employee benefits expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/26-finance-costs\/\">26.&emsp;Finance costs<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/27-depreciation-and-amortisation-expense\/\">27.&emsp;Depreciation and amortisation expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/28-other-expenses\/\">28.&emsp;Other expenses<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/29-exceptional-items\/\">29.&emsp;Exceptional items<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/30-tax-expense\/\">30.&emsp;Tax expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/31-earnings-per-share-eps\/\">31.&emsp;Earnings Per Share (EPS)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/32-fair-value-measurement\/\">32.&emsp;Fair value measurement<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/33-financial-risk-management\/\">33.&emsp;Financial risk management<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/34-capital-management\/\">34.&emsp;Capital management<\/a><\/p>\n\t\t\n<style>\n#text-1046894476 {\n  font-size: 0.9rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1145477335\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/35-contingent-liabilities\/\">35.&emsp;Contingent liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/36-capital-commitments\/\">36.&emsp;Capital commitments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/37-segment-information\/\">37.&emsp;Segment information<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/38-employee-benefits\/\">38.&emsp;Employee benefits<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/39-disclosure-of-transactions-with-related-parties-as-required-by-the-indian-accounting-standard-24\/\">39.&emsp;Disclosure of transactions with related parties as required by the Indian Accounting Standard 24<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/40-lease\/\">40.&emsp;Lease<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/41-expenditure-incurred-on-research-and-development\/\">41.&emsp;Expenditure incurred on Research and Development<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/42-ratios\/\">42.&emsp;Ratios<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/43-share-based-payments-employee-stock-option-plans\/\">43&emsp;Share based payments (Employee stock option plans)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/44-46-notes\/\">44 &#8211; 46.&emsp;Note<\/a><\/p>\n\t\t\n<style>\n#text-1145477335 {\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-1537299890 > .col-inner {\n  padding: 0px 10px 0px 10px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row hide-for-small\"  id=\"row-795681509\">\n\n\n\t<div id=\"col-1585844285\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-1630108031\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/summary-of-significant-accounting\/\">1.&emsp;Summary of significant accounting<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/2-property-plant-equipment\/\">2.&emsp;Property, plant and equipment<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/3-investment-property\/\">3.&emsp;Investment property<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/4-intangible-assets\/\">4.&emsp;Intangible assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/5-investments\/\">5.&emsp;Investments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/6-loan\/\">6.&emsp;Loans<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/7-other-financial-assets\/\">7.&emsp;Other financial assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/8-other-assets\/\">8.&emsp;Other assets<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/9-inventories\/\">9.&emsp;Inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/10-trade-receivables\/\">10.&emsp;Trade receivables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/11-cash-and-cash-equivalents\/\">11.&emsp;Cash and cash equivalents<\/a><\/p>\n\t\t\n<style>\n#text-1630108031 {\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-726261541\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-1363268522\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/12-other-bank-balances\/\">12.&emsp;Other bank balances<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/13-equity-share-capital\/\">13.&emsp;Equity share capital<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/14-other-equity\/\">14.&emsp;Other equity<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/15-sales-tax-deferral\/\">15.&emsp;Sales tax deferral<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/16-provisions\/\">16.&emsp;Provisions<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/17-deferred-tax-liabilities-net\/\">17.&emsp;Deferred tax liabilities (net)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/18-other-non-current-liabilities\/\">18.&emsp;Other non-current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/19-trade-payables\/\">19.&emsp;Trade payables<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/20-other-financial-liabilities\/\">20.&emsp;Other financial liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/21-other-current-liabilities\/\">21.&emsp;Other current liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/22-revenue-from-operations\/\">22.&emsp;Revenue from operations<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/23-other-income\/\">23.&emsp;Other income<\/a><\/p>\n\t\t\n<style>\n#text-1363268522 {\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-658486746\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-3096283746\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/24-changes-in-inventories\/\">24.&emsp;Changes in inventories<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/25-employee-benefits-expense\/\">25.&emsp;Employee benefits expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/26-finance-costs\/\">26.&emsp;Finance costs<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/27-depreciation-and-amortisation-expense\/\">27.&emsp;Depreciation and amortisation expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/28-other-expenses\/\">28.&emsp;Other expenses<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/29-exceptional-items\/\">29.&emsp;Exceptional items<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/30-tax-expense\/\">30.&emsp;Tax expense<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/31-earnings-per-share-eps\/\">31.&emsp;Earnings Per Share (EPS)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/32-fair-value-measurement\/\">32.&emsp;Fair value measurement<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/33-financial-risk-management\/\">33.&emsp;Financial risk management<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/34-capital-management\/\">34.&emsp;Capital management<\/a><\/p>\n\t\t\n<style>\n#text-3096283746 {\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-1638871273\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-1873675091\" class=\"text\">\n\t\t\n\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/35-contingent-liabilities\/\">35.&emsp;Contingent liabilities<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/36-capital-commitments\/\">36.&emsp;Capital commitments<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/37-segment-information\/\">37.&emsp;Segment information<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/38-employee-benefits\/\">38.&emsp;Employee benefits<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/39-disclosure-of-transactions-with-related-parties-as-required-by-the-indian-accounting-standard-24\/\">39.&emsp;Disclosure of transactions with related parties as required by the Indian Accounting Standard 24<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/40-lease\/\">40.&emsp;Lease<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/41-expenditure-incurred-on-research-and-development\/\">41.&emsp;Expenditure incurred on Research and Development<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/42-ratios\/\">42.&emsp;Ratios<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/43-share-based-payments-employee-stock-option-plans\/\">43&emsp;Share based payments (Employee stock option plans)<\/a><\/p>\n<p><a href=\"https:\/\/investors.bajajauto.com\/ar22\/44-46-notes\/\">44 &#8211; 46.&emsp;Note<\/a><\/p>\n\t\t\n<style>\n#text-1873675091 {\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\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-4103","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/4103","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=4103"}],"version-history":[{"count":10,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/4103\/revisions"}],"predecessor-version":[{"id":5252,"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/pages\/4103\/revisions\/5252"}],"wp:attachment":[{"href":"https:\/\/investors.bajajauto.com\/ar22\/wp-json\/wp\/v2\/media?parent=4103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}