Investor Presentaiton
Securities Premium
General Reserve
Retained Earnings
Cash Flow Hedges
Debt Instruments
Remeasurements of
Defined Benefit Plans
Amounts received in excess of par value on issue of shares is classified as Securities Premium
General Reserve represents accumulated profits and is created by transfer of profits from Retained Earnings and it is not an item of
Other Comprehensive Income and the same shall not be subsequently reclassified to Statement of Profit and Loss
Retained earnings are the Profits that the company has earned till date, less any transfer to General reserve and Dividend.
Gains/Losses on Effective portion of cashflow hedges are initially recognized in Other Comprehensive Income as per IND AS 109.
These gains or losses are reclassified to the Statement of Profit or Loss when the forecasted transaction affects earnings,except for
hedge transactions resulting in recognition of non financial assets which are included in the carrying amount of the asset ("Basis
Adjustments")
The fair value change of the debt instruments measured at fair value through Other Comprehensive Income is recognised in
Debt instruments through Other Comprehensive Income. Upon derecognition, the cumulative fair value changes on the said
instruments are reclassified to the Statement of Profit and Loss.
Gains/Losses arising on Remeasurements of Defined Plan at the end of each reporting period is separately disclosed under Reserves
and Surplus and shall not be reclassified to the Statement of Profit or Loss in the Subsequent years.
Significant Accounting Policies 1
Accompanying Notes are an integral part of these Financial Statements
This is the Statement of Changes in Equity (SOCE) referred to in our report of even date
For M M NISSIM & CO LLP
Chartered Accountants
Firm Reg. No. 107122W/W100672
N. KASHINATH
Partner
Mem. No. 036490
Chennai
Dated 03rd May, 2023
For SASTRI & SHAH
Chartered Accountants
Firm Reg. No. 003643S
CR KUMAR
Partner
Mem. No. 026143
Chennai
MADHU P NAINAN
Executive Vice
President Finance
S DHANVANTH KUMAR
Company Secretary
Chennai
JACOB KURIAN
Director
DIN: 00860095
V SRIDHAR
Director
DIN: 00020276
KM MAMMEN
Chairman &
Managing Director
DIN: 00020202
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