Page 288 - Tata_Chemicals_yearly-reports-2020-2021

Integrated Annual Report 2020-21

(c) The following table analyses the movement in the effective portion of Cash Flow Hedge Reserve (‘CFHR’) for
the year ended March 31, 2021 and 2020
` in crore
Forward Interest rate Commodity
contracts swaps swaps Total
Balance as at April 1, 2019 3.15 (19.70) (37.91) (54.46)
Net (losses) / gains recognised in the CFHR (4.86) (59.45) (226.81) (291.12)
Amount re-classified from the CFHR and included
in the Consolidated Statement of Profit & Loss
(due to settlement of contracts) within:
Power and Fuel cost - - 80.74 80.74
Other expenses (2.03) - - (2.03)
Finance costs - (12.32) - (12.32)
Deferred income tax - - 4.20 4.20
Acquisition of non-controlling interests (note 38) - - (6.64) (6.64)
Balance as at March 31, 2020 (3.74) (91.47) (186.42) (281.63)
Net (losses) / gains recognised in the CFHR 8.26 (5.19) 146.64 149.71
Amount re-classified from the CFHR and included
in the Consolidated Statement of Profit & Loss
(due to settlement of contracts) within:
Power and Fuel cost - - 102.21 102.21
Other expenses 2.49 - - 2.49
Finance costs - 36.65 - 36.65
Deferred income tax - (0.29) (8.34) (8.63)
Balance as at March 31, 2021 7.01 (60.30) 54.09 0.80

43. Disclosures on financial instruments
(a) Financial instruments by category
The following table presents the carrying amounts of each category of financial assets and liabilities as at March 31, 2021.
` in crore
Total
Investments Investments Derivatives Derivatives Amortised carrying
- FVTOCI - FVTPL - FVTPL - FVTOCI cost
value
Financial assets
(a) Investments - non current
Equity instrument at fair value 3,150.44 - - - - 3,150.44
Debt instrument at fair value - 150.00 - - - 150.00
(b) Investments - current
Investment in mutual funds - 1,563.49 - - - 1,563.49
(c) Trade receivables - - - - 1,396.99 1,396.99
(d) Cash and cash equivalents - - - - 689.34 689.34
(e) Other bank balances - - - - 721.67 721.67
(f) Loans - non-current - - - - 10.70 10.70
(g) Loans - current - - - - 0.17 0.17
(h) Other financial assets - non-current - - - 18.02 6.64 24.66
(i) Other financial assets - current - - - 43.81 109.53 153.34
Total 3,150.44 1,713.49 - 61.83 2,935.04 7,860.80
Financial liabilities
(a) Borrowings - non-current - - 5,199.48 5,199.48
(b) Lease liabilities - non-current - - 188.60 188.60
(c) Borrowings - current - - 277.58 277.58
(d) Trade payables - - 1,682.87 1,682.87
(e) Other financial liabilities - non-current - 25.74 21.03 46.77
(f) Other financial liabilities - current 2.42 38.72 1,676.32 1,717.46
Total 2.42 64.46 9,045.88 9,112.76

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