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Bharti Airtel Limited

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327

Consolidated Financial Statements (IFRS)

02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports

126-355

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its derivative counterparties and believe them to be

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Fair Value Hierarchy

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observable, either directly or indirectly

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and embedded derivatives.

Assets / Liabilities Measured at Fair Value

(` Millions)

Particulars As of March 31, 2016

Level 1 Level 2 Level 3

Financial assets

Derivatives - not designated as hedging instruments

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- Embedded derivatives - 380 51

Derivatives - designated as hedging instruments

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- Interest rate swaps (in fair value hedge) -  -

Held for trading securities - quoted  - -

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Available for sale investments  - -

Financial liabilities

Derivatives - not designated as hedging instruments

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- Interest rate swaps - - -

- Embedded derivatives - 843 -

Derivatives - designated as hedging instruments

- Interest rate swaps (in fair value hedge) - - -