Atul Ltd 2018-19

sūƥĚ ǨǮȦǬ /ŞƎŕūǋĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ ċȴ 'ĚǛŠĚē ČūŠƥƑĿċƭƥĿūŠ ƎŕîŠƙȠ Provident and other funds: Amount of ` ǧǪȦǨǭ ČƑ ȳqîƑČĺ ǩǧȡ ǨǦǧǮȠ ` 9.60 cr) (net of ` 0.21 cr from the Pradhan Mantri Rojgar Protsahan Yojana) is recognised as expense and included in Note 25 ‘Contribution to provident and other funds’. Compensated absences: Amount of ` ǩȦǨǪ ČƑ ȳqîƑČĺ ǩǧȡ ǨǦǧǮȠ ` 0.71 cr) is recognised as expense and included in Note 25 ‘Salaries, wages and bonus’. Note 28.7 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 - 526.12 - - ǪǫǨȦǩǨ - Preference shares - - ǫȦǨǪ - - 5.72 Government securities - - 0.01 - - 0.01 Share application money - - - - 0.01 - Mutual funds ǧǯǭȦǬǪ - - - - - Trade receivables - - 762.18 - - 717.68 Loans - - ǪȦǯǨ - - 7.07 Security deposits for utilities and premises - - 1.76 - - 1.10 Dividends receivable - - 0.18 - - 17.38 'ĚƑĿǄîƥĿǄĚ ǛŠîŠČĿîŕ îƙƙĚƥƙ ēĚƙĿijŠîƥĚē îƙ hedges (net ) - 1.22 - - 0.05 - Finance lease receivable - - 1.33 - - 1.25 Cash and bank balances - - 28.62 - - 22.17 Other receivables - - 15.18 - - ǧǪȦǬǪ ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 197.64 527.34 819.42 - 452.38 787.02 Financial liabilities Borrowings - - - - - 0.01 Trade payables - - ǪǧǮȦǧǦ - - ǪǭǦȦǪǬ Security deposits - - 22.39 - - 19.80 /ŞƎŕūǋĚĚ ċĚŠĚǛƥƙ ƎîǋîċŕĚ - - ǪǭȦǭǦ - - ǨǪȦǨǮ Creditors for capital goods - - ǧǬȦǪǫ - - 18.81 Other liabilities (includes discount payables) - - 6.55 - - ǧǪȦǮǬ ¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ - - 511.19 - - 548.22 161 Standalone | Notes to the Financial Statements