70 Note 24.6 Fair value Financial instruments by category: (` lakhs) Particulars As at March 31, 2022 As at March 31, 2021 FVPL FVTOCI Amortised cost FVPL FVTOCI Amortised cost Financial assets i) Trade receivables - - 2,672.44 - - 2,242.84 ii) Cash and cash equivalents - - 1,566.69 - - 1,401.20 iii) Loans - - 1,050.00 - - 1,050.00 Total financial assets - - 5,289.13 - - 4,694.04 Financial liabilities i) Lease liabilities - - 114.77 - - 122.43 ii) Security deposits - - 166.12 - - 166.24 iii) Creditor for capital goods - - 5.44 - - 4.58 iv) Employee benefits payable - - 127.10 - - 90.69 v) Current maturities of finance lease obligation (refer Note 11) - - - - - 5.47 vi) Others - - 47.53 - - 22.93 vii) Trade payables - - 1,098.59 - - 1,368.25 Total financial liabilities - - 1,559.55 - - 1,780.59 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. ii) Fair value of financial assets and liabilities measured at amortised cost (` lakhs) Particulars As at March 31, 2022 As at March 31, 2021 Carrying amount | Fair value Carrying amount | Fair value Financial liabilities Lease liabilities 114.77 127.90 Total financial liabilities 114.77 127.90 The carrying amounts of trade receivables, short-term loan, trade payables, interest accrued but not due, borrowings, creditors for capital goods, security deposits, other short-term financial liabilities and cash and cash equivalents, including bank balances other than cash and cash equivalents are considered to be the same as their fair values due to the current and short-term nature of such balances.
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