42.c Categories of Financial assets and liabilities:
Deten 31 March 312020 March 312019 March 312018
Financial Assets
a. Measured at amortised cost:
Investments
Cash and cash equivalents 310.49 597.61 194.97 367.19
Other bank balances 211.20 118.81 70.84 119.58
Trade Receivables 2,142.00 1,943.19 2,100.32 2,016.86
Security Deposit 208.45 226.22 225.21 186.50

b. Mandatorily maintained at fair value through other comprehensive
income (FVTOCI
Investments 299 13.99 23.53 24.79
Currency swaps & options and IRS & IRC 52.62 124.35 435 -
Others . 0.50 -

c. Mandatorily maintained at fair value through profit or loss (FVTPL)
Currency swaps & IRS = : 482 14.10
Others : ’ 1.27

Financial Liabilities

a. Measured at amortised cost:
Borrowings 8,901.12 10,406.49 9,852.63 8,466.83
Trade Payables 3,016.15 2,817.78 3,312.09 3,627.32
Lease Liability 1,059.95 1,157.65 1,054.62 658.73
Other Financial Liabilities 297.69 258.83 793.37 547.50

b. Mandatorily maintained at fair value through other comprehensive
income (FVTOCI
Currency Swaps & IRS 164.88 178.03 139.40 65.69

c.Mandatorily maintained at fair value through profit or loss (FVTPL)
Currency Swaps & IRS 032 0.17 10.72
Others s 3 174 2

42.d Categories of Financial assets and liabilities:
i) Financial assets and financial liabilities that are measured at fair value on a recurring basis as at the end of each reporting period:

‘The fair value of financial instruments as referred to in note (A) above have been classified into three categories depending on the inputs used in
the valuation technique. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1
measurements) and lowest priority to unobservable inputs (Level 3 measurements).

‘The categories used are as follows:
Level 1 : Quoted (unadjusted) market prices in active markets for identical assets or liabilities
Level 2 : Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable
Level 3 : Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
For assets and liabilities that are measured at fair value as at balance sheet date., the classification of fair value calculation by category is
summarized below

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