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Note 29.8 Financial risk management (continued)
As at March 31, 2018
(
`
cr)
Type of hedge and risks Notional value Carrying amount of
hedging instrument
Maturity
(months)
Weighted
average
strike price |
interest rate
Changes
in fair
value of
hedging
instrument
Change in
the value of
hedged item
used as the
basis for
recognising
hedge
effectiveness
Assets Liabilities Assets Liabilities
îƙĺ ǜūDž ĺĚēijĚ
`
Ƞ À¬ɐ
Foreign exchange risk
GūƑĚĿijŠ ĚNJČĺîŠijĚ
forward contracts
6.01
-
0.07
-
1-12
66.18
0.07
(0.07)
Currency range options
-
ǨǪȦǨǨ
-
(0.02)
1-12
ǬǪȦǯǦȹǬǮȦǯǦ
(0.02)
0.02
ċȴ 'ĿƙČŕūƙƭƑĚ ūlj ĚljljĚČƥƙ ūlj ĺĚēijĚ îČČūƭŠƥĿŠij ūŠ ǛŠîŠČĿîŕ ƎĚƑljūƑŞîŠČĚ
As at March 31, 2019
(
`
cr)
Type of hedge
Change in the value of
the hedging instrument
recognised in other
comprehensive income
Hedge
ineffectiveness
recognised in
ƎƑūǛƥ ūƑ ŕūƙƙ
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē
ljƑūŞ Čîƙĺ ǜūDž
hedging reserve to
ƎƑūǛƥ ūƑ ŕūƙƙ
Financial
Statement line
item affected
îƙĺ ǜūDž ĺĚēijĚ
GūƑĚĿijŠ ĚNJČĺîŠijĚ ƑĿƙŒ
1.22
-
0.05
Trade receivable
and payable
As at March 31, 2018
(
`
cr)
Type of hedge
Change in the value of
the hedging instrument
recognised in other
comprehensive income
Hedge
ineffectiveness
recognised in
ƎƑūǛƥ ūƑ ŕūƙƙ
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē
ljƑūŞ Čîƙĺ ǜūDž
hedging reserve to
ƎƑūǛƥ ūƑ ŕūƙƙ
Financial
Statement line
item affected
îƙĺ ǜūDž ĺĚēijĚ
GūƑĚĿijŠ ĚNJČĺîŠijĚ ƑĿƙŒ
0.05
-
(0.73)
Revenue and
inventories
qūDŽĚŞĚŠƥƙ ĿŠ Čîƙĺ ǜūDž ĺĚēijĿŠij ƑĚƙĚƑDŽĚ
(
`
cr)
Risk category
Foreign currency risk
Derivative instruments
As at
March 31, 2019
As at
March 31, 2018
Balance at the beginning of the year
0.03
(0.48)
Gain | (Loss) recognised in other comprehensive income during the year
1.22
0.05
ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē ƥū ƑĚDŽĚŠƭĚ ēƭƑĿŠij ƥĺĚ NjĚîƑ
(0.03)
ǦȦǪǮ
¹îNJ ĿŞƎîČƥ ūŠ îċūDŽĚ
ȳǦȦǪǩȴ
(0.02)
Balance at the end of the year
0.79
0.03
236
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250