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AMINES & PLASTICIZERS LTD

NOTES FORMING PART OF THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2019

The following tables presents the carrying value and Fair value measurement hierarchy
of each category of financial assets and liabilities ( ` in lakhs)
Particulars 31.03.2019 31.03.2018
Carrying Level 1 Carrying Level 1
Amount Amount
Financial Assets
Financial assets measured at amortised cost
Investments* - - - -
Financial assets measured at amortised cost
Investments* 0.02 - 0.02 -
Trade receivables 7669.31 - 4,399.60 -
Cash and cash equivalents 1040.97 - 483.92 -
Bank balances other than cash and cash equivalents above 295.12 - 251.76 -
Loans 26.18 - 7.82 -
Other financial assets 264.70 - 61.57 -
9,296.30 - 5,204.69 -
Financial Liabilities
Financial liabilities measured at amortised cost
Borrowings 4332.41 - 3,096.61 -
Trade payables 7239.75 - 5,470.85 -
Other financial liabilitie s 714.32 - 145.14 -
12,286.48 - 8,712.60 -
* Excludes financial assets measured at Cost
Valuation
The fair values of the financial assets and liabilities are defined as the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.Methods
andassumptionsusedtoestimatethefairvaluesareconsistent.
Financial assets and liabilities measured at fair value as at Balance Sheet date :
The fair value of investment in quoted Equity Shares is measured at quoted price.
The fair value of the remaining financial instruments is determined using discounted cash flow analysis.
43 EventsAftertheReportingPeriod
The Board of Directors have recommended dividend of ` 0.30 per fully paid up equity share of ` 2/- each,
aggregating ` 198.99 Lacs, including ` 33.93 Lacs dividend distribution tax for the financial year 2018-19,
subject toapprovalofshareholdersattheAnnualGeneralMeeting.

44 Consolidated Segment wise Revenue,Results and Capital Employed under Regulation
33 of Listing Regulations
( ` in lakhs)
Particulars 31.03.2019 31.03.2018
1. Segment revenue
a Chemicals 45,506.29 33,429.38
b Software - -
TOTAL 45,506.29 33,429.38
Less:Inter Segment Revenue - -
Net Income from Operation 45,506.29 33,429.38

174
CONSOLIDATED NOTES TO THE ACCOUNTS