230 / 260
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
FVPL
FVOCI
Amortised
cost
FVPL
FVOCI
Amortised
cost
Borrowings
-
-
ǫǪȦǭǫ
-
-
15.91
Trade payables
-
-
379.63
-
-
ǪǫǯȦǦǨ
Security deposits
-
-
ǨǫȦǪǨ
-
-
ǨǨȦǪǬ
/ŞƎŕūNjĚĚ ċĚŠĚǛƥƙ ƎîNjîċŕĚ
-
-
ǪǯȦǫǩ
-
-
23.93
Creditors for capital goods
-
-
81.78
-
-
ǧǯȦǬǪ
Other liabilities (includes discount payables)
-
-
7.70
-
-
16.86
¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ
-
-
598.81
-
-
557.82
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
ĚNJƎŕîŠîƥĿūŠ ūlj ĚîČĺ ŕĚDŽĚŕ ljūŕŕūDžƙ ƭŠēĚƑŠĚîƥĺ ƥĺĚ ƥîċŕĚȠ
(
`
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 FVPL:
Mutual funds
6.3
-
208.81
-
208.81
Financial investments at FVOCI:
Quoted equity shares
6.2
ǫǨǬȦǫǪ
-
-
ǫǨǬȦǫǪ
ÀŠƐƭūƥĚē ĚƐƭĿƥNj ƙĺîƑĚƙ
1
6.2
-
-
0.81
0.81
Derivatives designated as hedges:
Currency options
8
-
1.22
-
1.22
¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ
526.54 210.03
0.81
737.38
Biological assets
Tissue culture raised date palms
-
-
22.18
22.18
Total biological assets
-
-
22.18
22.18
Note 29.7 Fair value measurements (continued)
228
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250