Sample Data Format
 Assets of Gas Authority of India Limited (GAIL) Gas in India
(As on 31st March, 2021) 
 (Rs. in Crore) 
 Financial Assets  Carrying Amount  Fair Value 
 Level 1  Level 2  Level 3 
 Financial Assets at Amortised Cost:         
 Non-Current         
 Loans         
 Current         
 Loans         
 Financial Sssets at Fair Value through Profit and loss Account:         
 Non-Current         
 Derivative Instruments-Borrowing         
 Derivative Instrument-Borrowing Rs./USD Swap         
 Derivative instruments-Commodity         
 Derivative Instruments-Contracts         
 Investments         
 Current         
 Derivative Instruments-Borrowing         
 Derivative instruments-Commodity (Pending)         
 Derivative Instruments-Contracts         
 Investments         
 Financial Assets at Fair Value through other Comprehensive Income:         
 Non-Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Investments         
 Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Financial Liabilities at Amortised Cost:         
 Non-current         
 Interest-bearing loans and Borrowings:         
 Fixed         
 Floating         
 Current         
 Interest-bearing loans and Borrowings:         
 Fixed         
 Floating         
 Financial Liabilities at Aair Value through Profit and loss Account:         
 Non-current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Derivative Instruments-Contracts         
 Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Derivative Instruments-Contracts         
 Financial Liabilities at Fair Value through Other Comprehensive Income:         
 Non-Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 
 
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