Page 306 - BCML AR 2019-20

FINANCIAL STATEMENTS

Notes forming part of the Consolidated Financial Statements

Note No. : 37 Other disclosures (Contd.)

19. Financial instruments - Accounting, Classification and Fair value measurements
A. Financial instruments by category
As at 31st March, 2020 (H in Lacs)
Sl. Particulars Refer Carrying and fair value
No. Note No. Amortized cost FVTOCI Total
(1) Financial assets
(a) Investments 7 564.58 - 564.58
(b) Trade and other receivables 8 23928.87 - 23928.87
(c) Cash and cash equivalents 14 149.24 - 149.24
(d) Bank balances other than cash and 15 316.34 - 316.34
cash equivalents
(e) Other financial assets 9 29989.62 - 29989.62
Total 54948.65 - 54948.65
(2) Financial liabilities
(a) Borrowings 19 139895.32 - 139895.32
(b) Trade and other payables 25 67795.18 - 67795.18
(c) Other financial liabilities 20 16583.76 - 16583.76
Total 224274.26 - 224274.26

As at 31st March, 2019 (H in Lacs)

Sl. Particulars Refer Carrying and fair value
No. Note No. Amortized cost FVTOCI Total

(1) Financial assets
(a) Investments 7 2215.47 49.06 2264.53
(b) Trade and other receivables 8 45003.36 - 45003.36
(c) Cash and cash equivalents 14 211.76 - 211.76
(d) Bank balances other than cash and 15 281.08 - 281.08
cash equivalents
(e) Other financial assets 9 19277.07 - 19277.07
Total 66988.74 49.06 67037.80
(2) Financial liabilities
(a) Borrowings 19 167390.76 - 167390.76
(b) Trade and other payables 25 61850.39 - 61850.39
(c) Other financial liabilities 20 11974.03 - 11974.03
Total 241215.18 - 241215.18

304 | Balrampur Chini Mills Limited