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34 Other disclosures

Other notes and disclosures to be inserted in the consolidated financial statements are similar to those of standalone financial statements of Bajaj Auto Ltd.; and hence have not been repeated here.

The relevant note references in the standalone financial statements are given below:


Note Reference of standalone financial statements

Fair value measurement

Note 32

Financial risk management

Note 33

Capital management

Note 34 (a)

Dividends distributed and proposed

Note 34 (b)

Contingent liabilities

Note 35

Capital commitments

Note 36

Employee benefits

Note 38


Note 40

Expenditure incurred on Research and Development

Note 41

Share based payments (Employee stock option plans)

Note 43

Estimation of uncertainties relating to COVID-19

Note 44

Dues to micro , small and medium enterprises

Note 45

There are no changes arising out of inclusion of the subsidiaries/associate amounts in the above disclosures.

35 Consolidated related party transactions are same as related party transactions of standalone Bajaj Auto Ltd.