Atul Ltd 2017-18

Atul Ltd | Annual Report 2017-18 Note 29.6 Employee benefit obligations (continued) b) Defined contribution plans: Provident and other funds: Amount of ` 10.33 cr (March 31, 2017: ` 10.28 cr) is recognised as expense and included in Note 26 ‘Contribution to Provident and other funds’. Compensated absences: Amount of ` 1.11 cr (March 31, 2017: ` 6.02 cr) is recognised as expense and included in Note 26 ‘Salaries, wages and bonus’. Note 29.7 Fair value measurements Financial instruments by category ( ` cr) Particulars As at March 31, 2018 As at March 31, 2017 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets Investments: Equity instruments – 453.30 – – 415.91 – Mutual funds 5.70 – – 2.92 – – Government securities – – 0.01 – – 0.01 NHAI bonds – – 0.10 – – 0.10 Share application money – 0.01 – – – – Trade receivables – – 723.40 – – 518.96 Loans – – 0.20 – – – Security deposits for utilities and premises – – 1.48 – – 1.59 Dividends receivable – – 3.51 – – 9.40 Derivative financial assets designated as hedges – 0.07 – – 1.70 – Cash and bank balances – – 49.39 – – 28.30 Other receivables – – 17.38 – – 8.82 Total financial assets 5.70 453.38 795.47 2.92 417.61 567.18 Financial liabilities Borrowings – – 15.91 – – 167.69 Trade payables – – 459.02 – – 337.49 Security deposits – – 22.46 – – 21.92 Derivative financial liabilities designated as hedges – 0.02 – – 2.43 – Derivative financial liabilities not designated as hedges – – – 5.07 – – Employee benefits payable – – 23.93 – – 21.71 Creditors for capital goods – – 19.64 – – 20.52 Other liabilities (includes discount payables) – – 16.86 – – 11.81 Total financial liabilities – 0.02 557.82 5.07 2.43 581.14 Notes to the Consolidated Financial Statements