Amal Ltd | Annual Report 2024-25 Amal Ltd 190 (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial liabilities Trade payables - - 1,192.96 - - 443.67 Borrowings - - - - - 2,371.41 Security deposits - - 69.87 - - 67.00 Employee benefits payable - - 125.50 - - 74.74 Creditors for capital goods - - 65.51 - - 119.03 Total financial liabilities - - 1,453.84 - - 3,075.85 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: (` lakh) i) Financial assets and liabilities measured at fair value as at March 31, 2025 Level 1 Level 2 Level 3 Total Financial assets Financial investments measured at FVTPL: Unquoted equity shares1 - - 42.77 42.77 Mutual funds at FVTPL - 1,923.27 - 1,923.27 Total financial assets - 1,923.27 42.77 1,966.04 Note 28.6 Fair value measurements (continued)
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