(` cr) Particulars As at March 31, 2025 As at March 31, 2024 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial liabilities Borrowing - - 8.06 - - 10.52 Trade payables - - 609.73 - - 560.67 Security deposits - - 41.03 - - 38.16 Derivative financial liabilities designated as hedges (net) - 0.29 - - 0.11 - Employee benefits payable - - 65.23 - - 50.92 Creditors for capital goods - - 29.23 - - 43.57 Other liabilities (includes discount payables) - - 4.63 - - 7.43 Total financial liabilities - 0.29 757.91 - 0.11 711.27 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’. 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, 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, 2025 Note Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVTOCI: Quoted equity shares1 5.2 868.82 - - 868.82 Unquoted equity shares2 5.2 - - 0.79 0.79 Financial investments measured at FVTPL: Bond 5.2 40.59 - - 40.59 Mutual funds 5.3 - 717.21 - 717.21 Derivatives designated as hedges: Currency options 7 - - - - Total financial assets 909.41 717.21 0.79 1,627.41 Financial liabilities Derivatives designated as hedges: Currency options 15 - 0.29 - 0.29 Total financial liabilities - 0.29 - 0.29 Note 29.7 Fair value measurements (continued) 209 209 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements
RkJQdWJsaXNoZXIy MjA2MDI2