12. Other non-current financial assets | | | | Security deposits (Refer note (i) below) | | | | Interest accrued on investments | | | | Bank Deposits (Refer note (ii) below) | | | | | | | |
| | | | (i) We have fair valued the Security Deposit as per IFRS 9 which are more than ₹ 5 | | | | Includes amount due from related parties (Refer note D(36)) | | | | | | | | Village Inns India Private Limited* | | | | Raju Vegesna Infotech and Industries Private Limited | | | | | | | |
* amount below the rounding off norm adopted by the Group. | | | | | | | | Security Deposit-Staff Selection Commission | | | | VBD related transaction (OD against FD) | | | | | | | | | | | | New Okhla Industrial Development Authority (NOIDA) for restoration of Industrial Plot | | | | towards borrowings, bank guarantees and letter of credit | | | | | | | |
Note: 0 represents amount below the rounding off norm adopted by the Group.
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