Atul Ltd 2020-21

143 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 ( ` cr) Particulars As at March 31, 2021 As at March 31, 2020 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Derivative financial assets designated as hedges (net ) - 0.60 - - - - Finance lease receivables - - 5.86 - - 1.20 Cash and bank balances - - 308.73 - - 8.79 Other receivables - - 12.33 - - 28.86 Total financial assets 733.21 578.77 1,076.55 627.49 466.31 784.50 Financial liabilities Trade payables - - 562.68 - - 478.46 Security deposits - - 30.29 - - 27.53 Derivative financial liabilities designated as hedges (net ) - - - - 1.62 - Employee benefits payable - - 55.56 - - 57.93 Creditors for capital goods - - 32.90 - - 32.48 Other liabilities (includes discount payables) - - 6.93 - - 7.63 Total financial liabilities - - 688.36 - 1.62 604.03 a) Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are, a) recognised and measured at fair value and b) measured at amortised cost and for which fair values are disclosed in the Standalone Financial Statements. To provide an indication about the reliability of the inputs used in determining fair value, the Company has classified its financial instruments into the three levels prescribed in the Indian Accounting Standard. An explanation of each level follows underneath the table: ( ` cr) i) Financial assets and liabilities measured at fair value as at March 31, 2021 Note Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVOCI: Quoted equity shares 5.2 577.36 - - 577.36 Unquoted equity shares 1 5.2 - - 0.81 0.81 Financial investments measured at FVPL: Bond 5.2 15.40 - - 15.40 Mutual funds 5.3 - 717.81 - 717.81 Derivatives designated as hedges: Currency options 7 - 0.60 - 0.60 Total financial assets 592.76 718.41 0.81 1,311.98 Note 28.7 Fair value measurements (continued)