MAHINDRA & MAHINDRA LTD. Consolidated Accounts 415 39. Financial Instruments (Continued) Reconciliation of Level 3 fair value measurements of financial instruments measured at fair value Rupees crores Particulars Unquoted Equity investment Investment in debentures / bonds / Preference shares etc Derivatives on interest over Subsidiaries and joint ventures (Net) Compulsorily convertible preference shares Gross obligation to acquire noncontrolling interest Year Ended 31st March, 2025 Opening balance........................................................................ 119.80 258.64 14.69 (2,021.73) (82.64) Total gains or losses recognised: a) in profit/(loss)..................................................................... (49.95) (0.28) (14.69) 18.18 — b) in other comprehensive income........................... (3.24) — — — — Purchases, issued, sale/redemption: a) Purchases............................................................................. — 48.88 — — — b) Issued....................................................................................... — — — (2,050.00) — c) Sale/Redemption/Conversion.................................. — (216.50) — — — Transfer of fair value loss from other liability on issue of CCPS during the year ......................................... — — — (21.72) — Adjustment for share of losses of joint ventures.... — 0.09 — — — Exchange differences................................................................ 2.08 — — — (3.47) Closing balance.......................................................................... 68.69 90.83 — (4,075.27) (86.11) Year Ended 31st March, 2024 Opening balance........................................................................ 108.99 68.99 28.20 (400.00) (299.19) Total gains or losses recognised: a) in profit/(loss)..................................................................... (0.25) 2.36 (13.51) (21.73) — b) in other comprehensive income........................... 0.31 — — — — Purchases, issued, sale/disposal: a) Purchases............................................................................. 10.88 210.00 — — — b) Issued....................................................................................... — — — (1,600.00) — c) Sale/Disposal...................................................................... — (15.56) — — — Exercise of put option.............................................................. — — — — 206.39 Adjustment for share of losses of joint ventures.... — (7.15) — — — Exchange differences................................................................ (0.13) — — — 10.16 Closing balance.......................................................................... 119.80 258.64 14.69 (2,021.73) (82.64)
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