Page 351 - Tata Chemical Annual Report_2022-2023

Integrated Annual Report 2022-23 01-83 84-192 193-365
Integrated Report Statutory Reports Financial Statements
Consolidated

43. Disclosures on financial instruments As at March 31, 2023
(a) Financial instruments by category Fair value measurement using
Particulars
The following table presents the carrying amounts of each category of financial assets and liabilities as at March 31, 2022 Total Quoted prices in active Significant observable Significant unobservable
markets (Level 1) inputs (Level 2) inputs (Level 3)
` in crore Assets measured at fair value:
Investments Investments Derivatives - Derivatives - Amortised Total carrying Derivative financial assets
Particulars
- FVTOCI - FVTPL FVTPL FVTOCI cost value Commodity swaps 10 - 10 -
Financial assets Interest rate swaps 20 - 20 -
(a) Investments - non current FVTOCI financial investments
Equity instrument at fair value 4,974 - - - - 4,974 Quoted equity instruments 4,364 4,364 - -
Debt instrument at fair value - 150 - - - 150
(b) Investments - current Unquoted equity instruments 528 - - 528
Investment in mutual funds - 1,325 - - - 1,325 FVTPL financial investments
(c) Trade receivables - - - - 1,933 1,933 Investment in mutual funds 1,231 - 1,231 -
(d) Cash and cash equivalents - - - - 762 762 Investment in Non convertible Debenture 39 39 - -
(e) Other bank balances - - - - 549 549 Investment in perpetual instrument 150 - - 150
(f) Other financial assets - non- - - - 3 51 54 Liabilities measured at fair value:
current Derivative financial liabilities
(g) Other financial assets - current - - - 975 200 1,175 Forward contracts 9 - 9 -
Total 4,974 1,475 - 978 3,495 10,922 Commodity swaps 146 - 146 -
Financial liabilities
(a) Borrowings - non-current - - 3,725 3,725 There have been no transfers between levels during the period.
(b) Lease liabilities - non-current - - 135 135
(c) Borrowings - current - - 3,077 3,077 ` in crore
(d) Lease liabilities - current - - 87 87 As at March 31, 2022
(e) Trade payables - - 2,445 2,445 Fair value measurement using
(f) Other financial liabilities - - - 16 16 Particulars Total Quoted prices in active Significant observable Significant unobservable
non-current
(g) Other financial liabilities - 5 16 437 458 markets (Level 1) inputs (Level 2) inputs (Level 3)
current Assets measured at fair value:
Total 5 16 9,922 9,943 Derivative financial assets
Commodity swap 977 - 977 -
(b) Fair value hierarchy Forward contracts 1 - 1 -
All assets and liabilities for which fair value is measured or disclosed in the Consolidated Financial Statements are categorised FVTOCI financial investments
within the fair value hierarchy, described as follows: Quoted equity instruments 4,354 4,354 - -
Unquoted equity instruments 620 - - 620
Level 1 - Quoted (unadjusted) market prices in active markets for identical assets or liabilities
FVTPL financial investments
Level 2 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or Investment in mutual funds 1,325 - 1,325 -
indirectly observable Investments in non convertible 150 150 - -
debentures
Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.
Liabilities measured at fair value:
The following table provides the fair value measurement hierarchy of the Group’s financial assets and liabilities that are measured Derivative financial liabilities
at fair value or where fair value disclosure is required Forward contracts 7 - 7 -
Interest rate swaps 14 - 14 -
` in crore

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