Atul Ltd 2020-21

208 Atul Ltd | Annual Report 2020-21 Note 29.7 Fair value measurements Financial instruments by category ( ` cr) Particulars As at March 31, 2021 As at March 31, 2020 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets Investments: Equity instruments - 581.02 - - 467.08 - Mutual funds 740.30 - - 651.69 - - Government securities - - 0.01 - - 0.01 Bonds 15.40 - - - - - Trade receivables - - 733.23 - - 719.73 Loans - - 3.85 - - 0.27 Security deposits for utilities and premises - - 2.67 - - 3.00 Derivative financial assets designated as hedges (net ) - 0.60 - - - - Finance lease receivables - - 3.58 - - 1.20 Cash and bank balances - - 348.18 - - 35.37 Other receivables - - 13.97 - - 32.06 Total financial assets 755.70 581.62 1,105.49 651.69 467.08 791.64 Financial liabilities Borrowings - - 126.67 - - 108.47 Trade payables - - 563.13 - - 477.63 Security deposits - - 30.94 - - 28.10 Derivative financial liabilities designated as hedges (net ) - - - - 1.62 - Employee benefits payable - - 59.08 - - 59.54 Creditors for capital goods - - 39.34 - - 57.46 Lease liabilities - - 6.26 - - 6.71 Other liabilities (includes discount payables) - - 9.76 - - 13.00 Total financial liabilities - - 835.18 - 1.62 750.91