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Note 28.7 Fair value measurements (continued)
a) Fair value hierarchy
¹ĺĿƙ ƙĚČƥĿūŠ ĚNJƎŕîĿŠƙ ƥĺĚ ŏƭēijĚŞĚŠƥƙ îŠē ĚƙƥĿŞîƥĚƙ ŞîēĚ ĿŠ ēĚƥĚƑŞĿŠĿŠij ƥĺĚ ljîĿƑ DŽîŕƭĚƙ ūlj ƥĺĚ ǛŠîŠČĿîŕ ĿŠƙƥƑƭŞĚŠƥƙ ƥĺîƥ
are a) recognised and measured at fair value and b) measured at amortised cost and for which fair values are disclosed
in the Financial Statements. To provide an indication about the reliability of the inputs used in determining fair value,
ƥĺĚ ūŞƎîŠNj ĺîƙ ČŕîƙƙĿǛĚē Ŀƥƙ ǛŠîŠČĿîŕ ĿŠƙƥƑƭŞĚŠƥƙ ĿŠƥū ƥĺĚ ǩ ŕĚDŽĚŕƙ ƎƑĚƙČƑĿċĚē ĿŠ ƥĺĚ TŠēĿîŠ ČČūƭŠƥĿŠij ¬ƥîŠēîƑēȦ Š
explanation of each level follows underneath the table:
(
`
cr)
i) Financial assets and liabilities measured at fair value as at
March 31, 2019
Note Level 1 Level 2 Level 3 Total
Financial assets
Financial investments at FVOCI:
Quoted equity shares
5.2
525.32
-
-
525.32
ÀŠƐƭūƥĚē ĚƐƭĿƥNj ƙĺîƑĚƙ
1
5.2
-
-
0.80
0.80
Mutual funds at FVPL
5.3
-
ǧǯǭȦǬǪ
-
ǧǯǭȦǬǪ
Derivatives designated as hedges:
Currency options
7
-
1.22
-
1.22
¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ
525.32 198.86 0.80
724.98
(
`
cr)
ii) Assets and liabilities for which fair values are disclosed at
March 31, 2019
Note Level 1 Level 2 Level 3 Total
Financial assets
Investments:
Preference shares
5.1
-
-
ǫȦǨǪ
ǫȦǨǪ
Government securities
5.2
0.01
-
-
0.01
Loans
6
-
-
ǪȦǯǨ
ǪȦǯǨ
Security deposits for utilities and premises
7
-
-
1.76
1.76
Finance lease receivable
7
-
-
1.33
1.33
¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ
0.01
-
13.25
13.26
Financial liabilities
Security deposits
16
-
-
22.39
22.39
¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ
-
-
22.39
22.39
Investment properties
3
-
- 110.00
110.00
(
`
cr)
iii) Financial assets and liabilities measured at fair value as at
March 31, 2018
Note Level 1 Level 2 Level 3 Total
Financial assets
Financial Investments at FVOCI:
Quoted equity shares
5.2
ǪǫǧȦǫǩ
-
-
ǪǫǧȦǫǩ
ÀŠƐƭūƥĚē ĚƐƭĿƥNj ƙĺîƑĚƙ
1
5.2
-
-
0.79
0.79
Share application money
5.2
0.01
-
-
0.01
Derivatives designated as hedges:
Currency options
7
-
0.05
-
0.05
¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ
451.54
0.05
0.79
452.38
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250
162
Atul Ltd | Annual Report 2018-19