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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 96
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