MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2023-24 348 (f) Fair Value Disclosures (contd.) (i) Financial Instruments regularly measured using Fair Value - recurring items (contd.) Reconciliation of Level 3 fair value measurements of financial instruments measured at fair value Rupees crores Particulars Unquoted Equity investment Derivatives on Interest over Subsidiaries, Associates and Joint Ventures (Net) Investments in Optionally / Compulsorily Convertible Preference Shares/ Debentures Total Year ended 31st March, 2024 Opening balance............................................................................................... 0.07 (0.30) 92.57 92.34 Total gains or losses recognised: (a) in profit or loss............................................................................ — (9.95) 3.91 (6.04) (b) in other comprehensive income...................................... — — — — Purchases, issues, sales and settlements: a) Purchases........................................................................................ 10.88 — 210.00 220.88 b) Issues.................................................................................................. — — — — c) Sales................................................................................................... — — — — d) Settlements................................................................................... — — — — Closing balance................................................................................................. 10.95 (10.25) 306.48 307.18 Change in unrealised gains or losses for the year included in profit or loss for assets & liabilities existing on Balance Sheet date — (9.95) 3.91 (6.04) Year ended 31st March, 2023 Opening balance 35.07 35.30 38.86 109.23 Total gains or losses recognised: (a) in profit or loss............................................................................ — (35.60) (604.00) (639.60) (b) in other comprehensive income...................................... 10.00 — — 10.00 Purchases, issues, sales and settlements: a) Purchases........................................................................................ — — 657.71 657.71 b) Issues.................................................................................................. — — — — c) Sales................................................................................................... (45.00) — — (45.00) d) Settlements................................................................................... — — — — Closing balance................................................................................................. 0.07 (0.30) 92.57 92.34 Change in unrealised gains or losses for the year included in profit or loss for assets & liabilities existing on Balance Sheet date............................................................................................................... — (41.32) (604.00) (645.32) 41. Financial instruments (contd.)
RkJQdWJsaXNoZXIy NTE5NzY=