annual-report-FY2020

352 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 33. Financial Instruments (contd.): 5. Fair Value Disclosures (contd.) (a) Financial Instruments regularly measured using fair value - recurring items (contd.) Particulars Financial assets/ financial liabilities Category Fair Value Fair value hierarchy Valuation technique(s) Key inputs Significant unobservable input(s) for level 3 hierarchy Relationship of unobservable inputs to fair value and sensitivity 2020 2019 8) Investment in debt instruments - Government Securities Financial Assets Financial instrument measured at FVTOCI 143.02 — Level 1 Quoted market price — — — 9) Investment in debt instruments - Debentures/Bonds, etc Financial Assets Financial instrument measured at FVTOCI 104.75 — Level 1 Quoted market price — — — 42.07 56.22 Level 1 Quoted market price — — — Financial Assets Financial instrument measured at FVTPL — 104.32 Level 1 Quoted market price — — — 101.86 316.23 Level 3 Income Approach - Discounted Cash Flow For Discounted Cash Flow approach - The discounted cash flow method used to capture the present value of the expected future economic benefits to be derived from the ownership of these investees. The key inputs includes, long term revenue growth rates, balance sheet, statement of profit and loss along with underlying assumptions Interest rates to discount future cash flow, financial projections Increase or decrease in multiple will result in increase or decrease in valuation 10) Investment in Other financial instruments -CP, CD Financial Assets Financial instrument measured at FVTOCI 321.31 600.16 Level 1 Market price — — — Financial Assets Financial instrument measured at FVTPL — 1,059.80 Level 1 Market price — — —