449 FINANCIAL STATEMENTS | Consolidated Accounts 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 2026 2025 5) Investment in equity instruments -Quoted Financial Assets Financial instrument designated at FVTOCI - Noncurrent 1.77 162.26 Level 1 Quoted bid price in active market — — — Financial instrument designated at FVTOCI - Current 0.01 0.01 Level 1 Quoted bid price in active market Financial instrument designated at FVTPL - Noncurrent 0.10 622.43 Level 1 Quoted bid price in active market 6) Investment in equity instrumentsUnquoted Financial Assets Financial instrument designated at FVTOCI - Noncurrent 33.83 39.26 Level 3 Discounted Cash Flow / Market Multiple approach For Discounted Cash Flow approach - The discounted cash flow method used to capture the present value of the expected future economic benefits to be derived from the ownership of these investees. The key inputs includes, long term revenue growth rates, long term pre tax operating profit margin, WACC, Discount for lack of market for respective equity instrument For Market Multiple approach - In this approach fair value is derived based on market multiples like PE multiple, Enterprise value (EV) multiple, Revenue Multiple etc. Financial projections including terminal growth rate, operating margins, etc and discount rates to discount future cash flows. Increase or decrease in key assumptions, multiples will result in increase or decrease in valuation. Financial instrument measured at FVTPL - Noncurrent 38.84 29.43 Level 3 Discounted Cash Flow approach 7) Investments in Infrastructure Investment Trust - Quoted Financial Assets Financial instrument measured at FVTPL - Noncurrent 490.27 366.06 Level 1 Quoted market price — — — 8) Investment in government securities - Quoted Financial Assets Financial instrument measured at FVTOCI - Noncurrent 2,592.29 2,511.03 Level 1 Quoted market price — — — Financial instrument measured at FVTOCI - Current 764.19 1,752.53 Level 1 Quoted market price 9) Investment in mutual funds-Quoted Financial Assets Financial instrument measured at FVTPL - Current 17,282.15 14,241.83 Level 1 Net asset value — — — 10) Investment in alternate investment fund Financial Assets Financial instrument measured at FVTPL - Noncurrent 21.43 27.41 Level 1 Net asset value — — — 40. Financial Instruments (Continued) (d) Fair Value Disclosures (Continued) (i) Financial Instruments regularly measured using fair value - recurring items (Continued) Rupees crores
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