Page 227 - Tata_Chemicals_yearly-reports-2019-20

Integrated report Statutory reportS Financial StatementS
Standalone

The following table presents the carrying amounts of each category of financial assets and liabilities as at March 31 2019.
` in crore
Investments - Investments - Derivatives - Amortised Total carrying
FVTOCI FVTPL FVTPL cost value
Financial assets
(a) Investments - non-current
Equity instrument at fair value 2,461.55 - - - 2,461.55
(b) Investments - current
Investment in mutual funds - 2,146.26 - - 2,146.26
(c) Trade receivables - - - 184.84 184.84
(d) Cash and cash equivalents - - - 1,049.75 1,049.75
(e) Other bank balances - - - 56.46 56.46
(f) Loans - non-current - - - 1.13 1.13
(g) Loans - current - - - 0.40 0.40
(h) Other financial assets - non-current - - - 0.26 0.26
(i) Other financial assets - current - - 39.79 294.53 334.32
Total 2,461.55 2,146.26 39.79 1,587.37 6,234.97
Financial liabilities
(a) Lease liabilities - non-current - 13.46 13.46
(b) Borrowings - current - 0.99 0.99
(c) Trade payables - 568.61 568.61
(d) Other financial liabilities - non-current - 0.24 0.24
(e) Other financial liabilities - current 1.67 932.31 933.98
Total 1.67 1,515.61 1,517.28

(b) Fair value hierarchy
All assets and liabilities for which fair value is measured or disclosed in the Standalone Financial Statements are categorised within
the fair value hierarchy, described 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.

225