107 Note 27.5 Employee benefit obligations (continued) (` lakhs) Particulars 2021-22 2020-21 Contribution to provident fund 4.57 2.70 Contribution to employees pension scheme 1995 5.48 3.81 Contribution to employees’ state insurance 1.15 0.77 Contribution to employee depository linked insurance 0.33 0.23 11.53 7.52 Estimation of social security code: The Parliament of India has approved the Code on Social Security, 2020 (the Code), which may impact the contributions by the Company towards provident fund, gratuity and ESIC. The Ministry of Labour and Employment, Government of India has released draft rules for the Code on November 13, 2020. Final rules are yet to be notified. The Company will assess the impact of the Code when it comes into effect and will record related impact, if any. Note 27.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2022 As at March 31, 2021 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets Investments: Equity instruments 42.77 - 500.00 42.77 - 500.00 Mutual funds - - - 1891.50 - - Loans - - 2,202.00 - - - Trade receivables - - 134.28 - - 486.60 Security deposits for utilities and premises - - 22.66 - - 37.35 Sales tax paid under protest - - - - - 0.50 Other receivables - - 8.67 - - 6.38 Cash and bank balances - - 11.91 - - 27.74 Total financial assets 42.77 - 2,879.52 1,934.27 - 1,058.57
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