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INTRODUCTION ABOUT US MANAGEMENT APPROACH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2022
4. (c)
FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONTINUED) Categories of financial instruments
Financial assets
Financial assets at FVTPL Financial assets at FVTOCI Financial assets at amortised cost
Financial liabilities
Financial liabilities at amortised cost
Liquidity risk
THE GROUP
2022
Rs’000
2,307
18,480
554,272
575,059
2021
THE COMPANY
2022
Rs’000 2,638 12,046 515,325
Rs’000
1,488
18,480
567,278
530,009
587,246
2,379,263
1,447,428
1,772,126
2021 Rs’000 1,488 12,046 442,328 455,862
977,876
(d)
Liquidity risk refers to the possibility of default by the Group to meet its obligations because of unavailability of funds to meet both operational and capital requirements. The Group monitors its risk to a shortage of funds using a recurring liquidity planning tool. This tool considers the maturity of both its financial investments and financial assets (e.g. accounts receivables and other financial assets), the maturity of its financial obligations and projected cash flows from operations. Moreover, the Group has access to various types of funding such as leasing, loans and share capital.
The following table summarises the maturity profile of the Group’s and the Company’s financial liabilities at June 30, based on contractual undiscounted payment.
THE GROUP
At June 30, 2022
Interest bearing loans and borrowings Trade and other payables
At June 30, 2021
Interest bearing loans and borrowings Trade and other payables
THE COMPANY At June 30, 2022
Interest bearing loans and borrowings Trade and other payables
At June 30, 2021
Interest bearing loans and borrowings Trade and other payables
On demand
Rs’000 357,704 264,795
622,499 On demand
Rs’000
79,704 324,619
404,323
On demand
Rs’000 329,013 199,460
528,473
On demand
Rs’000
71,887 114,114
186,001
Less than 3 months
Rs’000
46,193 228,658
274,851
Less than 3 months
Rs’000
16,128 74,262
90,390
Less than 3 months
Rs’000 19,749 21,775
41,524
Less than 3 months
Rs’000
8,194 28,397
36,591
3-12 months
Rs’000 347,826 94,166
441,992
3-12 months
Rs’000
134,526 29,208
163,734
3-12 months
Rs’000 281,305 1,767
283,072
3-12 months
Rs’000
98,524 1,635
100,159
1 to 5 years
Rs’000 1,215,765 -
1,215,765
1 to 5 years
Rs’000
819,353 -
819,353
1 to 5 years
Rs’000 967,193 -
967,193
1 to 5 years
Rs’000
702,964 -
702,964
Above 5 years
Rs’000 82,284 -
82,284
Above 5 years
Rs’000
11,364 -
11,364
Above 5 years
Rs’000 38,835 -
38,835
Above 5 years
Rs’000
700 -
700
Total
Rs’000 2,049,772 587,619
2,637,391
Total
Rs’000
1,061,075 428,089
1,489,164
Total
Rs’000 1,636,095 223,002
1,859,097
Total
Rs’000
882,269 144,146
1,026,415
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UBP INTEGRATED REPORT 2022