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The breakdown of financial assets and liabilities measured at fair value on a recurring basis, including their levels in the fair value hierarchy, is as follows: 

## As of 1 April 2012 

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Available-for-sale financial assets and financial assets at FVTPL are included in “Other financial assets” in the consolidated statements of financial position. 

## As of 31 March 2013 

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Available-for-sale financial assets and financial assets at FVTPL are included in “Other financial assets” in the consolidated statements of financial position. 

