Atul Ltd 2022-23

182 Atul Ltd | Annual Report 2022-23 Atul Ltd | Annual Report 2022-23 Atul Ltd Atul House G I Patel Marg Ahmedabad 380 014, Gujarat India Atul Ltd | Annual Report 2022-23 Reconnect | Reimagine | Regrow Corporate Overview Statutory Reports Financial Statements Note 29.8 Financial risk management (continued) As at March 31, 2022 (` cr) Type of hedge and risks Notional value Carrying amount of hedging instrument Maturity (months) Weighted average strike price | interest rate Changes in fair value of hedging instrument Changes in the value of hedged item used as the basis for recognising hedge effectiveness Assets Liabilities Assets Liabilities Cash flow hedge ` : US$ Foreign exchange risk Currency range options 221.66 - 0.50 - 1-12 75.7180.09 0.50 (0.50) b) Disclosure of effects of hedge accounting on financial performance As at March 31, 2023 (` cr) Type of hedge Changes in the value of the hedging instrument recognised in other comprehensive income Hedge ineffectiveness recognised in profit or loss Amount reclassified from cash flow hedging reserve to profit or loss Financial Statements line item affected Cash flow hedge Foreign exchange risk (0.54) - 0.50 Trade receivables and payables As at March 31, 2022 (` cr) Type of hedge Changes in the value of the hedging instrument recognised in other comprehensive income Hedge ineffectiveness recognised in profit or loss Amount reclassified from cash flow hedging reserve to profit or loss Financial Statements line item affected Cash flow hedge Foreign exchange risk 0.50 - 0.60 Trade Receivables and payables

RkJQdWJsaXNoZXIy MjA2MDI2