Atul Ltd 2018-19

( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Borrowings - - ǫǪȦǭǫ - - 15.91 Trade payables - - 379.63 - - ǪǫǯȦǦǨ Security deposits - - ǨǫȦǪǨ - - ǨǨȦǪǬ /ŞƎŕūǋĚĚ ċĚŠĚǛƥƙ ƎîǋîċŕĚ - - ǪǯȦǫǩ - - 23.93 Creditors for capital goods - - 81.78 - - ǧǯȦǬǪ Other liabilities (includes discount payables) - - 7.70 - - 16.86 ¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ - - 598.81 - - 557.82 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 ĚǊƎŕîŠîƥĿūŠ ūlj ĚîČĺ ŕĚǄĚŕ ljūŕŕūǅƙ ƭŠēĚƑŠĚîƥĺ ƥĺĚ ƥîċŕĚȠ ( ` 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 FVPL: Mutual funds 6.3 - 208.81 - 208.81 Financial investments at FVOCI: Quoted equity shares 6.2 ǫǨǬȦǫǪ - - ǫǨǬȦǫǪ ÀŠƐƭūƥĚē ĚƐƭĿƥǋ ƙĺîƑĚƙ 1 6.2 - - 0.81 0.81 Derivatives designated as hedges: Currency options 8 - 1.22 - 1.22 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 526.54 210.03 0.81 737.38 Biological assets Tissue culture raised date palms - - 22.18 22.18 Total biological assets - - 22.18 22.18 Note 29.7 Fair value measurements (continued) 228 Atul Ltd | Annual Report 2018-19 Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250