Company Overview Financial Statements Notice Statutory Reports 73 Rudolf Atul Chemicals Ltd | Annual Report 2022-23 Note 25.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2023 As at March 31, 2022 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets i) Trade receivables - - 2,713.11 - - 2,672.44 ii) Cash and cash equivalents - - 1,028.21 - - 1,566.69 iii) Loans - - 500.00 - - 1,050.00 iv) Security and other deposits 5.69 5.69 v) Other receivables 0.44 0.79 Total financial assets - - 4,247.45 - - 5,295.61 Financial liabilities i) Lease liabilities - - 115.89 - - 114.77 ii) Security deposits - - 155.78 - - 166.12 iii) Creditor for capital goods - - - - - 5.44 iv) Employee benefits payable - - 63.26 - - 127.10 v) Current maturities of finance lease obligation (refer Note 11) - - 6.19 - - - vi) Others - - 16.35 - - 47.53 vii) Trade payables - - 1,602.72 - - 1,098.59 Total financial liabilities - - 1,960.19 - - 1,559.55 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.
RkJQdWJsaXNoZXIy MjA2MDI2