- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

FINANCIAL INSTRUMENTS (Details) - Schedule of Financial Assets Measured at Fair Value Level On Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Cash and Cash Equivalents [Member]
Financial assets
Financial assets	$ 113,302	$ 118,735
Short-term investments - money market instruments [Member]
Financial assets
Financial assets	90,455	64,545
Investments in public companies [Member]
Financial assets
Financial assets	13,916	13,444
Investments in private company [Member]
Financial assets
Financial assets	3,852	2,289
Level 1 of fair value hierarchy [member] \| Cash and Cash Equivalents [Member]
Financial assets
Financial assets	113,302	118,735
Level 1 of fair value hierarchy [member] \| Short-term investments - money market instruments [Member]
Financial assets
Financial assets	90,455	64,545
Level 1 of fair value hierarchy [member] \| Investments in public companies [Member]
Financial assets
Financial assets	13,916	13,444
Level 1 of fair value hierarchy [member] \| Investments in private company [Member]
Financial assets
Financial assets
Level 2 of fair value hierarchy [member] \| Cash and Cash Equivalents [Member]
Financial assets
Financial assets
Level 2 of fair value hierarchy [member] \| Short-term investments - money market instruments [Member]
Financial assets
Financial assets
Level 2 of fair value hierarchy [member] \| Investments in public companies [Member]
Financial assets
Financial assets
Level 2 of fair value hierarchy [member] \| Investments in private company [Member]
Financial assets
Financial assets
Level 3 of fair value hierarchy [member] \| Cash and Cash Equivalents [Member]
Financial assets
Financial assets
Level 3 of fair value hierarchy [member] \| Short-term investments - money market instruments [Member]
Financial assets
Financial assets
Level 3 of fair value hierarchy [member] \| Investments in public companies [Member]
Financial assets
Financial assets
Level 3 of fair value hierarchy [member] \| Investments in private company [Member]
Financial assets
Financial assets	$ 3,852	$ 2,289