MAHINDRA & MAHINDRA LTD. Standalone Accounts 329 (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, 2025 Opening balance............................................................................................... 10.95 (10.25) 306.48 307.18 Total gains or losses recognised: (a) in profit or loss............................................................................ — (72.07) (58.15) (130.22) (b) in other comprehensive income...................................... — — — — Purchases, issues, sales and settlements: a) Purchases........................................................................................ — — — — b) Issues.................................................................................................. — — — — c) Sales................................................................................................... — — — — d) Conversion...................................................................................... — — (210.00) (210.00) Closing balance................................................................................................. 10.95 (82.32) 38.33 (33.04) Change in unrealised gains or losses for the year included in profit or loss for assets & liabilities existing on Balance Sheet date............................................................................................................... — (72.07) (58.15) (130.22) 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) Conversion...................................................................................... — — — — 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) 39. Financial instruments (contd.)
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