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Atul Ltd | Annual Report 2016-17
(
`
cr)
Expenses recognised for the year ended March 31, 2017
(included in Note 26)
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
i)
Defined benefit obligation
9.14
11.39
10.14
ii)
Fund
9.16
11.50
10.40
iii)
Net asset | (liability)
0.03
0.11
0.26
iv)
Charge to the Consolidated Statement of Profit and Loss
during the year
0.20
0.15
0.23
d)
Compensated absences amount of
`
6.02 cr (March 31, 2016:
`
3.42 cr) is recognised as expense and included in the
Note 26 ' Salaries, wages and bonus.'
Note 29.7 Fair value measurements
Financial instruments by category
(
`
cr)
Particulars
As at
March 31, 2017
As at
March 31, 2016
As at
April 01, 2015
FVPL FVOCI Amortised
cost
FVPL FVOCI Amortised
cost
FVPL FVOCI Amortised
cost
Financial assets
Investments:
Equity instruments
– 415.10
–
– 337.78
–
– 376.40
–
Preference shares
–
–
–
–
–
6.43
–
–
5.81
Mutual funds
2.92
–
– 2.05
–
– 2.66
–
–
Government securities
–
–
0.11
–
–
0.01
–
–
0.01
Trade receivables
–
–
518.96
–
–
441.39
–
–
439.16
Loans
–
–
–
–
–
9.40
–
–
7.88
Security deposits for utilities and premises
–
–
1.59
–
–
1.39
–
–
1.49
Dividend receivable
–
–
9.40
–
–
–
–
–
–
Derivative financial assets designated as hedges
– 1.70
–
– 0.44
–
– 0.28
–
Cash and bank balances
–
–
28.30
–
–
22.01
–
–
34.61
Other receivables
–
–
8.41
–
–
9.75
–
–
10.88
Total financial assets
2.92 416.80
566.77 2.05 338.22
490.38 2.66 376.68
499.84
Financial liabilities
Borrowings
–
–
167.69
–
–
315.82
–
–
296.60
Trade payables
–
–
337.49
–
–
315.12
–
–
278.21
Security deposits
–
–
21.92
–
–
21.32
–
–
17.74
Derivative financial liabilities designated as hedges
– 2.43
–
– 1.34
–
– 0.56
–
Derivative financial liabilities not designated as hedges 5.07
–
– 2.23
–
–
–
–
–
Capital creditors
–
–
20.52
–
–
18.33
–
–
9.93
Other liabilities (Includes discount payables)
–
–
11.81
–
–
14.64
–
–
15.60
Total financial liabilities
5.07
2.43
559.43 2.23
1.34
685.23
–
0.56
618.08
Notes
to the Consolidated Financial Statements