Amal Ltd | Annual Report 2022-23 Note 26.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2023 As at March 31, 2022 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets Investments: Equity instruments 42.77 - - 42.77 - - Trade receivables - - 421.38 - - 134.28 Security deposits for utilities and premises - - 144.51 - - 22.66 Other receivables - - - - - 24.00 Cash and bank balances - - 286.34 - - 12.56 Total financial assets 42.77 - 852.23 42.77 - 193.50 Financial liabilities Trade payables - - 400.91 - - 310.91 Borrowings - - 3,478.61 - - 5,105.32 Security deposits - - 69.53 - - 47.92 Lease liability - - - - - - Employee benefits payable - - 39.92 - - 32.66 Creditors for capital goods - - 475.35 - - 560.00 Total financial liabilities - - 4,464.32 - - 6,056.81 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 Consolidated Financial Statements. To provide an indication about the reliability of the inputs used in determining fair value, the Group has classified its financial instruments into the 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, 2023 Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVTPL: Unquoted equity shares1 - - 42.77 42.77 Total financial assets - - 42.77 42.77
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