68 Unfunded schemes d) Defined contribution plan (` lakhs) Particulars Compensated absences As at March 31, 2020 As at March 31, 2019 a) Present value of unfunded obligations (refer Note 15) 26.32 20.64 b) Expense recognised in the Statement of Profit and Loss (including encashment paid during the year) 6.98 4.05 c) Discount rate (per annum) 6.43% 7.22% d) Salary escalation rate (per annum) 8.40% 8.04% Note 26.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2020 As at March 31, 2019 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets i) Trade receivables - - 1,573.72 - - 1,632.67 ii) Cash and cash equivalents - - 712.88 - - 324.71 iii) Loans - - 1,300.00 - - 1,100.00 iv) Bank balances other than cash and cash equivalents above - - 33.64 - - 31.64 v) Interest accrued, but not due on inter corporate deposit - - 0.01 - - 7.84 Total financial assets - - 3,620.25 - - 3,096.86 Financial liabilities i) Other financial liabilities - - 120.23 - - 128.21 ii) Security deposits - - 160.60 - - 160.93 iii) Creditor for capital goods - - 7.86 - - - iv) Employee benefits payable - - 40.75 - - 33.75 v) Current maturities of finance lease obligation (refer Note 13) - - - - - 4.83 vi) Others - - 3.79 - - 3.61 vii) Trade payables - - 1,047.59 - - 956.87 Total financial liabilities - - 1,380.82 - - 1,288.20 i) Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are measured at amortised cost and for which fair values are disclosed in the 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 under the Accounting Standard. An explanation of each level follows underneath the table.
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