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Notes forming part of the Consolidated Financial Statements as at 31 March, 2020
2019
30.00 824.12 26.43 880.55
210.57 19.80 230.37
282.50 282.50
13.15 13.15

19.03 1.30 20.33
80.48 398.31 6.55 - 485.34

312.50 1,128.32 418.11 25.58 27.73 1912.24

Market Risk:

Interest rate risk is the risk that the fair value of future cash ows of a nancial instrument will
uctuate due to changes in market interest rates. The Company's exposure to the risk of
changes in interest rates relates primarily to the Company's debt obligations with oating
interest rates.

50. Fair Values:

The management assesses that cash and cash equivalents, trade receivables, trade
payables, and other current liabilities approximate their carrying amounts largely due to the
short-term maturities of these instruments. The fair value of the nancial assets and
liabilities are included at the amount at which the instruments could be exchanged in a
current transaction between willing parties, other than in a forced or liquidation sale.

Long-term xed-rate receivables/borrowings are evaluated by the Corporation based on
parameters such as interest rates, and individual creditworthiness of the customer and the
risk characteristics of the nanced project. Based on this evaluation, allowances are
considered for the expected credit losses of these receivables.

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