STANDALONE ACCOUNTS 347 41. Financial instruments (contd.) (f) Fair Value Disclosures (contd.) (i) Financial Instruments regularly measured using Fair Value - recurring items (contd.) Rupees crores Particulars Financial assets/ financial liabilities Fair Value Category Fair Value Fair value hierarchy Valuation technique(s) Key inputs (for level 2 and level 3) Significant unobservable input(s) for level 3 hierarchy Relationship of unobservable inputs to fair value and sensitivity 2024 2023 9) I nvestment in equity instruments -Quoted Financial Assets Financial instruments designated at FVTOCI-Current 0.02 0.01 Level 1 Quoted market price — — — 10) I nvestment in equity instruments-Quoted Financial Assets Financial instruments measured at FVTPL-Non current 1,009.56 172.14 Level 1 Quoted market price — — — 11) I nvestment in other non current investmentsQuoted Financial Assets Financial instruments measured at FVTPL-Non current 360.98 — Level 1 Quoted market price — — — 12) I nvestment in equity instruments-Unquoted Financial Assets Financial instruments designated at FVTOCI-Non current 10.95 0.07 Level 3 Discounted cash flow approach For Discounted Cash Flow - Companies Financial projections. These include forecasts of Balance Sheet, Statement of Profit and Loss along with underlying assumptions. Financial projections including terminal growth rate, operating margins, etc and discount rates to discount future cash flows. Any change (increase / decrease) in the discount factor, financial projections etc. would entail corresponding change in the valuation of the equity component and / or the debt component. 13) I nvestment in debt instrument - government securities Financial Assets Financial instruments measured at FVTOCI-Current 10.16 10.02 Level 1 Quoted market price — — — 14) Investments in debentures / bonds Financial Assets Financial instruments measured at FVTOCI-Current 593.52 24.85 Level 1 Quoted market price — — — 15) Investment in debt instruments -Commercial Papers and Certificate of Deposits Financial Assets Financial instruments measured at FVTOCI-Current 1,696.81 2,316.59 Level 1 Market price — — — 16) Investments in Optionally Convertible Cumulative Redeemable Preference Shares / Optionally Convertible Redeemable Bonds Financial Assets Financial instruments measured at FVTPL-Non current 306.48 92.57 Level 3 Discounted cash flow approach For Discounted cash flow - Investee's financial projections. These include forecasts of Balance Sheet, Statement of Profit and Loss along with underlying assumptions. Financial projections including terminal growth rate, operating margins, etc and discount rates to discount future cash flows. Any change (increase / decrease) in the discount factor, financial projections etc. would entail corresponding change in the valuation of the equity component and / or the debt component.
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