None of the Group's other cash equivalents, including time deposits with banks, are past due or impaired.

Movement in allowance on ECL for advances:

December 31 arch 312020 March 312019 March 312018

 

2020
Balance as at beginning of the period / year 2.76 2.85 2.85 :
Allowance for doubtful advances during the period / year : 10.87 4.53 6.72
Advances written off during the period / year - (10.96) (453) (3.87)
Balance as at the end of the period / year 2.76 2.76 2.85 2.85

42.b{ii) Liquidity Risk:

Liquidity risk refers to the risk that the Company cannot meet its financial obligations. The objective of liquidity risk management is to maintain
sufficient liquidity and ensure that funds are available for use as per requirements. The Company has obtained fund and non-fund based working
capital limits from various banks. The Company invests its surplus funds in bank fixed deposit, which carry minimal mark to market risks.

‘The table below summarizes the maturity profile remaining contractual maturity period at the balance sheet date for its non-derivative financial
liabilities based on the undiscounted cash flows.

(Rupees in Millions)

 

 

Duewithin1 Duebetween2 Due beyond 5 Total
year and 5 years years Amount
As at Dec 31 2020
Bankand other borrowings 3,550.30 4,977.56 373.26 8,901.12
Interest payments on borrowings 559.02 799.97 20.44 1,379.43
Lease liability 186.00 493.80 380.15 1,059.95
‘Trade Payables 3,016.15, - - 3,016.15
‘As at March 31 2020
Bank and other borrowings 3,723.60 5,971.94 710.95 10,406.49
Interest payments on borrowings 689.89 1,175.60 56.50 1,921.99
Lease liability 177.93 537.59 442.13 1,157.65
‘Trade Payables 2,817.78 . - 2,817.78
As at March 31 2019
Bank and other borrowings 2,920.62 5,792.90 1,139.10 9,852.63
Interest payments on borrowings 823.93 1,583.03 166.77 2,873.73
Lease liability 174.65 459.47 420.50 1,054.62
‘Trade Payables 3,312.09 : 5 3,312.09
As at March 31 2018
Bank and other borrowings 4,163.60 3,926.58 376.65 8,466.83
Interest payments on borrowings 510.68 850.22 18.70 1,379.60
Lease liability 108.15 318.75 231.83 658.73
‘Trade Payables 3,627.32 - - 3,627.32

The table below summarizes the maturity profile for its derivative financial liabilities based on the undiscounted contractual net cash inflows and
outflows on derivative liabilities that settle on a net basis or gross basis

 

 

 

Due between2 Due beyond 5 Total
and 5 years years Amount
As at Dec 31 2020
Currency & Interest Rate Swaps (14.59) (95.87) ~ (110.46)
Foreign exchange forwards (2.13) 2 : (2.13)
‘As at March 31 2020
Currency & Interest Rate Swaps (55.87) 199 ! (53.88)
Foreign exchange forwards 053 - - 0.53
As at March 31 2019
Currency & Interest Rate Swaps (103.72) (26.51) “ (130.23)
Foreign exchange forwards (1.74) “ (1.74)
As at March 31 2018
Currency & Interest Rate Swaps (70.20) 7:86 : (62.34)
Foreign exchange forwards 130 : = 1.30

273
