Integrated Annual Report 2025-26 360 (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, 2026 Opening balance............................................................................................... 10.93 (82.32) 38.33 (33.06) Total gains or losses recognised: (a) in profit or loss............................................................................ — (3.60) 0.08 (3.52) (b) in other comprehensive income...................................... — — — — Purchases, issues, sales and settlements: (a) Purchases........................................................................................ — — — — (b) Issues.................................................................................................. — — — — (c) Sales................................................................................................... — — — — (d) Conversion...................................................................................... — — — — Closing balance................................................................................................. 10.93 (85.92) 38.41 (36.58) Change in unrealised gains or losses for the year included in profit or loss for assets & liabilities existing on Balance Sheet date............................................................................................................... — (3.60) 0.08 (3.52) Year ended 31st March, 2025 Opening balance.................................................................................................. 10.93 (10.25) 306.48 307.16 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.................................................................................................... 10.93 (82.32) 38.33 (33.06) 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) 40. Financial instruments (contd.)
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