175 Note 29.6 Employee benefit obligations (continued) b) Defined contribution plans Provident and other funds Amount of ` 15.40 cr March 31, 2022: ` 14.33 cr) {net of Nil (March 31, 2022: ` 0.06 cr) from the Pradhan Mantri Rojgar Protsahan Yojana} is recognised as expense and included in Note 25 ‘Contribution o provident and other funds’. Compensated absences Amount of ` 4.08 cr (March 31, 2022: ` 7.94 cr) is recognised as expense and included in Note 25 ‘Salaries, wages and bonus’. Note 29.7 Fair value measurements Financial instruments by category (` cr) Particulars As at March 31, 2023 As at March 31, 2022 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets Investments: Equity instruments1 - 530.11 - - 642.26 - Preference shares - - - - - 1.81 Government securities - - 0.01 - - 0.01 Bonds 112.74 - - 113.11 - - Mutual funds 172.42 - - 539.54 - - Trade receivables - - 893.86 - - 1058.83 Loans - - 872.98 - - 375.74 Security deposits for utilities and premises - - 2.36 - - 2.18 Interest - - 2.07 - - 0.93 Derivative financial assets designated as hedges (net ) - - 0.00 - 0.50 0.00 Finance lease receivables - - 11.89 - - 12.63 Cash and bank balances - - 3.09 - - 20.75 Other receivables - - 19.41 - - 11.86 Total financial assets 285.16 530.11 1,805.67 652.65 642.76 1,484.74 Financial liabilities Trade payables - - 530.80 - - 619.95 Security deposits - - 35.98 - - 31.09 Derivative financial liabilities designated as hedges (net ) - 0.54 - - - - Employee benefits payable - - 42.77 - - 59.50 Creditors for capital goods - - 43.59 - - 34.51 Other liabilities (includes discount payables) - - 7.91 - - 7.37 Total financial liabilities - 0.54 661.05 - - 752.42 1Excludes equity investments in subsidiary, joint venture and associate companies | entities which are carried at cost and hence are not required to be disclosed as per Ind AS 107 ‘Financial Instruments Disclosures’.
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