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sūƥĚ ǨǯȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ
The assumptions used in determining the present value of obligation of the interest rate guarantee under deterministic
approach are:
Particulars
2018-19
2017-18
i)
Mortality rate
Indian Assured Lives Mortality
ȳǨǦǦǬȹǦǮȴ ÀŕƥĿŞîƥĚ
Indian Assured Lives
qūƑƥîŕĿƥNj ȳǨǦǦǬȹǦǮȴ ÀŕƥĿŞîƥĚ
ii) Withdrawal rates
5% p.a. for all age groups
5% p.a. for all age groups
iii) Rate of discount
7.22%
7.68%
iv)
/NJƎĚČƥĚē ƑîƥĚ ūlj ĿŠƥĚƑĚƙƥ
8.65%
8.65%
v) Retirement age
60 years
60 years
vi) Guaranteed rate of interest
8.65%
8.65%
ċȴ 'ĚǛŠĚē ČūŠƥƑĿċƭƥĿūŠ ƎŕîŠƙȠ
¡ƑūDŽĿēĚŠƥ îŠē ūƥĺĚƑ ljƭŠēƙȠ
Amount of
`
15.78 cr (March 31, 2018:
`
10.33 cr) {net of
`
ǦȦǨǧ ČƑ ljƑūŞ ƥĺĚ ¡ƑîēĺîŠ qîŠƥƑĿ ¤ūŏijîƑ ¡ƑūƥƙîĺîŠ ÞūŏîŠî
ȳ¡q¤¡ÞȴȰ Ŀƙ ƑĚČūijŠĿƙĚē îƙ ĚNJƎĚŠƙĚ îŠē ĿŠČŕƭēĚē ĿŠ sūƥĚ ǨǬ Ƀ ūŠƥƑĿċƭƥĿūŠ ƥū ¡ƑūDŽĿēĚŠƥ îŠē ūƥĺĚƑ ljƭŠēƙɄȦ
ūŞƎĚŠƙîƥĚē îċƙĚŠČĚƙȠ
Amount of
`
3.57 cr (March 31, 2018 :
`
ǧȦǧǧ ČƑȴ Ŀƙ ƑĚČūijŠĿƙĚē îƙ ĚNJƎĚŠƙĚ îŠē ĿŠČŕƭēĚē ĿŠ sūƥĚ ǨǬ Ƀ¬îŕîƑĿĚƙȡ DžîijĚƙ îŠē
bonus’.
Note 29.7 Fair value measurements
Financial instruments by category
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
FVPL
FVOCI
Amortised
cost
FVPL
FVOCI
Amortised
cost
Financial assets
Investments:
Equity instruments
-
527.35
-
-
ǪǫǩȦǩǦ
-
Mutual funds
208.81
-
-
5.70
-
-
Government securities
-
-
0.01
-
-
0.01
Investment in NHAI bonds
-
-
0.10
-
-
0.10
Share application money
-
-
-
-
0.01
-
Trade receivables
-
-
ǬǯǮȦǪǭ
-
-
ǭǨǩȦǪǦ
Loans
-
-
0.22
-
-
0.20
Security deposits for utilities and premises
-
-
ǨȦǪǭ
-
-
ǧȦǪǮ
Dividend receivable
-
-
0.01
-
-
3.51
'ĚƑĿDŽîƥĿDŽĚ ǛŠîŠČĿîŕ îƙƙĚƥƙ ēĚƙĿijŠîƥĚē îƙ
hedges (net)
-
1.22
-
-
0.05
-
Cash and bank balances
-
-
ǫǪȦǫǦ
-
-
ǪǯȦǩǯ
Other receivables
-
-
18.92
-
-
17.38
¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ
208.81
528.57
774.70
5.70
453.36
795.47
Financial liabilities
Consolidated
|
Notes to the Financial Statements
227