Atul Ltd 2018-19

Note 28.7 Fair value measurements (continued) 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 explanation of each level follows underneath the table: ( ` 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 FVOCI: Quoted equity shares 5.2 525.32 - - 525.32 ÀŠƐƭūƥĚē ĚƐƭĿƥǋ ƙĺîƑĚƙ 1 5.2 - - 0.80 0.80 Mutual funds at FVPL 5.3 - ǧǯǭȦǬǪ - ǧǯǭȦǬǪ Derivatives designated as hedges: Currency options 7 - 1.22 - 1.22 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 525.32 198.86 0.80 724.98 ( ` cr) ii) Assets and liabilities for which fair values are disclosed at March 31, 2019 Note Level 1 Level 2 Level 3 Total Financial assets Investments: Preference shares 5.1 - - ǫȦǨǪ ǫȦǨǪ Government securities 5.2 0.01 - - 0.01 Loans 6 - - ǪȦǯǨ ǪȦǯǨ Security deposits for utilities and premises 7 - - 1.76 1.76 Finance lease receivable 7 - - 1.33 1.33 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 0.01 - 13.25 13.26 Financial liabilities Security deposits 16 - - 22.39 22.39 ¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ - - 22.39 22.39 Investment properties 3 - - 110.00 110.00 ( ` cr) iii) Financial assets and liabilities measured at fair value as at March 31, 2018 Note Level 1 Level 2 Level 3 Total Financial assets Financial Investments at FVOCI: Quoted equity shares 5.2 ǪǫǧȦǫǩ - - ǪǫǧȦǫǩ ÀŠƐƭūƥĚē ĚƐƭĿƥǋ ƙĺîƑĚƙ 1 5.2 - - 0.79 0.79 Share application money 5.2 0.01 - - 0.01 Derivatives designated as hedges: Currency options 7 - 0.05 - 0.05 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 451.54 0.05 0.79 452.38 Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250 162 Atul Ltd | Annual Report 2018-19