Atul Ltd 2018-19

Note 29.7 Fair value measurements (continued) ( ` cr) ii) Assets and liabilities for which fair values are disclosed as at March 31, 2019 Note Level 1 Level 2 Level 3 Total Financial assets Investments: Government securities 6.2 - 0.01 - 0.01 Investment in NHAI bonds 6.2 - 0.10 - 0.10 Security deposits for utilities and premises 8 - - ǨȦǪǭ ǨȦǪǭ ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ - 0.11 2.47 2.58 Financial liabilities Borrowings 16 - - ǫǪȦǭǫ ǫǪȦǭǫ Security deposits 17 - - ǨǫȦǪǨ ǨǫȦǪǨ ¹ūƥîŕ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ - - 80.17 80.17 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 FVPL: Mutual funds 6.3 - 5.70 - 5.70 Financial investments at FVOCI: Quoted equity shares 6.2 ǪǫǨȦǪǯ - - ǪǫǨȦǪǯ ÀŠƐƭūƥĚē ĚƐƭĿƥNj ƙĺîƑĚƙ 1 6.2 - - 0.81 0.81 Share application money 6.2 - 0.01 - 0.01 Derivatives designated as hedges: Currency options 8 - 0.05 - 0.05 ¹ūƥîŕ ǛŠîŠČĿîŕ îƙƙĚƥƙ 452.49 5.76 0.81 459.06 Biological assets Tissue culture raised date palms - - 22.70 22.70 Total biological assets - - 22.70 22.70 Consolidated | Notes to the Financial Statements 229