451 FINANCIAL STATEMENTS | Consolidated Accounts 40. Financial Instruments (Continued) (d) Fair Value Disclosures (Continued) (i) Financial Instruments regularly measured using fair value - recurring items (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, 2026 Opening balance........................................................................ 68.69 90.83 — (4,075.27) (86.11) Total gains or losses recognised: a) in profit/(loss)..................................................................... 3.32 (2.28) — 83.64 — Purchases, issued, sale/redemption: a) Purchases............................................................................. 1.05 3.96 — — — b) Sale/Redemption/Conversion.................................. — — — 1,018.87 — Impairment during the year ............................................... (6.66) — — — — Adjustment for share of losses of joint ventures ..... — 14.20 — — — Exchange differences .............................................................. 6.27 — — — (2.41) Closing balance ......................................................................... 72.67 106.71 — (2,972.76) (88.52) 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) Equity Investments designated at FVTOCI Rupees crores Particulars 2026 2025 Investment in quoted and unquoted equity instruments: Fair value of investments....................................................................................................................................................................................... 35.61 201.53
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