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Sample Data Format
 Assets of Gas Authority of India Limited (GAIL) Gas in India
(As on 31st March, 2020) 
 (Rs. in Crore) 
 Particulars  Carrying Amount
31st March 2020 		 Fair Value 
 Level 1  Level 2  Level 3 
 Financial Assets at Amortised Cost:         
 Non-Current         
 Loans         
 Current         
 Loans         
 Financial Assets at Fair Value through Profit and loss Account:         
 Non-Current         
 Derivative Instruments-Borrowing         
 Derivative instruments-Commodity         
 Derivative Instruments-Contracts         
 Investments         
 Current         
 Derivative Instruments-Borrowing         
 Derivative instruments-Commodity         
 Derivative Instruments-Contracts         
 Investments         
 Financial Assets at Fair Value through other Comprehensive Income:         
 Non-Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Derivative Instruments-Contracts         
 Investments         
 Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Derivative Instruments-Contracts         
 Investments         
 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 Fair 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         
 Derivative Instruments-Contracts         
 Current         
 Derivative Instruments-Borrowing         
 Derivative Instruments-Commodity         
 Derivative Instruments-Contracts         
 
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