Amal Ltd | Annual Report 2023-24 The Company has recognised the following amounts in the Standalone Statement of Profit and Loss for the year (refer Note 25): (` lakhs) Particulars 2023-24 2022-23 Contribution to provident fund 3.98 4.07 Contribution to employees pension scheme 1995 4.00 4.89 Contribution to employees' state insurance 0.93 1.29 Contribution to employee depository linked insurance 0.24 0.30 9.15 10.55 Note 29.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2024 As at March 31, 2023 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets Investments: Equity instruments 42.77 - 7,699.14 42.77 - 5,500.14 Mutual funds 30.02 - - - - - Loans - - - - - 1,699.00 Trade receivables - - 336.72 - - 273.56 Security deposits for utilities and premises - - 94.57 - - 144.51 Other receivables - - - - - 14.20 Cash and bank balances - - 41.89 - - 260.46 Total financial assets 72.79 - 8,172.32 42.77 - 7,891.87 Financial liabilities Trade payables - - 180.36 - - 239.36 Borrowings - - - - - 0.62 Employee benefits payable - - 33.54 - - 20.29 Creditors for capital goods - - 15.22 - - - Security deposits - - 95.74 - - 23.19 Total financial liabilities - - 324.86 - - 283.46
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