Atul Ltd 2018-19

sūƥĚ ǨǯȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ The assumptions used in determining the present value of obligation of the interest rate guarantee under deterministic approach are: Particulars 2018-19 2017-18 i) Mortality rate Indian Assured Lives Mortality ȳǨǦǦǬȹǦǮȴ ÀŕƥĿŞîƥĚ Indian Assured Lives qūƑƥîŕĿƥNj ȳǨǦǦǬȹǦǮȴ ÀŕƥĿŞîƥĚ ii) Withdrawal rates 5% p.a. for all age groups 5% p.a. for all age groups iii) Rate of discount 7.22% 7.68% iv) /NJƎĚČƥĚē ƑîƥĚ ūlj ĿŠƥĚƑĚƙƥ 8.65% 8.65% v) Retirement age 60 years 60 years vi) Guaranteed rate of interest 8.65% 8.65% ċȴ 'ĚǛŠĚē ČūŠƥƑĿċƭƥĿūŠ ƎŕîŠƙȠ ¡ƑūDŽĿēĚŠƥ îŠē ūƥĺĚƑ ljƭŠēƙȠ Amount of ` 15.78 cr (March 31, 2018: ` 10.33 cr) {net of ` ǦȦǨǧ ČƑ ljƑūŞ ƥĺĚ ¡ƑîēĺîŠ qîŠƥƑĿ ¤ūŏijîƑ ¡ƑūƥƙîĺîŠ ÞūŏîŠî ȳ¡q¤¡ÞȴȰ Ŀƙ ƑĚČūijŠĿƙĚē îƙ ĚNJƎĚŠƙĚ îŠē ĿŠČŕƭēĚē ĿŠ sūƥĚ ǨǬ Ƀ ūŠƥƑĿċƭƥĿūŠ ƥū ¡ƑūDŽĿēĚŠƥ îŠē ūƥĺĚƑ ljƭŠēƙɄȦ ūŞƎĚŠƙîƥĚē îċƙĚŠČĚƙȠ Amount of ` 3.57 cr (March 31, 2018 : ` ǧȦǧǧ ČƑȴ Ŀƙ ƑĚČūijŠĿƙĚē îƙ ĚNJƎĚŠƙĚ îŠē ĿŠČŕƭēĚē ĿŠ sūƥĚ ǨǬ Ƀ¬îŕîƑĿĚƙȡ DžîijĚƙ îŠē bonus’. Note 29.7 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 - 527.35 - - ǪǫǩȦǩǦ - Mutual funds 208.81 - - 5.70 - - Government securities - - 0.01 - - 0.01 Investment in NHAI bonds - - 0.10 - - 0.10 Share application money - - - - 0.01 - Trade receivables - - ǬǯǮȦǪǭ - - ǭǨǩȦǪǦ Loans - - 0.22 - - 0.20 Security deposits for utilities and premises - - ǨȦǪǭ - - ǧȦǪǮ Dividend receivable - - 0.01 - - 3.51 'ĚƑĿDŽîƥĿDŽĚ ǛŠîŠČĿîŕ îƙƙĚƥƙ ēĚƙĿijŠîƥĚē îƙ hedges (net ) - 1.22 - - 0.05 - Cash and bank balances - - ǫǪȦǫǦ - - ǪǯȦǩǯ Other receivables - - 18.92 - - 17.38 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 208.81 528.57 774.70 5.70 453.36 795.47 Financial liabilities Consolidated | Notes to the Financial Statements 227