Amal Ltd | Annual Report 2021-22 Particulars As at March 31, 2022 As at March 31, 2021 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial liabilities Trade payables - - 310.98 - - 314.57 Borrowings - - 172.37 - - 320.92 Lease liability - - - - - 0.87 Employee benefits payable - - 29.86 - - 17.99 Creditors for capital goods - - 25.71 - - 201.29 Security deposits - - 20.31 - - 17.18 Total financial liabilities - - 559.23 - - 872.82 a) Fair value hierarchy This section explains the judgements and estimates made in determining the fair values of the financial instruments that are: a) recognised and measured at fair value and b) measured at amortised cost and for which fair values are disclosed in the Standalone 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 three levels prescribed in the Indian Accounting Standard. An explanation of each level follows underneath the table: (` lakhs) i) Financial assets and liabilities measured at fair value as at March 31, 2022 Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVPL: Unquoted equity shares1 - - 42.77 42.77 Mutual funds at FVPL - - - - Total financial assets - - 42.77 42.77 (` lakhs) ii) Financial assets and liabilities measured at fair value as at March 31, 2021 Level 1 Level 2 Level 3 Total Financial assets Financial investments at measured at FVPL: Unquoted equity shares1 - - 42.77 42.77 Mutual funds at FVPL - 1,891.50 - 1,891.50 Total financial assets - 1,891.50 42.77 1,934.27 Note 27.6 Fair value measurements (continued)
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