Investor Presentaiton

OTHER EQUITY (Contd.) Transactions with owners in their capacity as owners: Dividends & Dividend Distribution Tax; Interim Dividends (6 per share) Final Dividend (144 per share) Add/(Less) Adjustments during the year Transfer to General Reserve Balance at the end of the reporting year ending 31st March 2023 Nature and Purpose of each component of equity Nature and Purpose Securities Capital Premium Reserve General Capital Reserve Redemp- tion Reserve Reserves and Surplus Remeasure- ments of Defined Benefit Plans (Crores) Other Comprehensive Income Debt Foreign Retained Cash Flow Earnings Hedges Instruments Currency TOTAL through through OCI Translation OCI Reserve (2.53) (61.08) (2.53) - (61.08) 9.42 0.05 705.34 14777.87 (705.34) 0.44 (63.38) 3.53 (23.75) (0.76) 14703.42 Securities Premium Capital Reserve General Reserve Capital Redemption Reserve Retained Earnings Cash Flow Hedges Debt Instruments Remeasurements of Defined Benefit Plans Foreign Currency Translation Reserve Amounts received in excess of par value on issue of shares is classified as Securities Premium Capital reserve was created on purchase of shares by the parent company. 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. Capital Redemption Reserve represents statutory reserve created upon buyback of equity shares in the earlier years. Retained earnings are the Profits that the group 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 Benefit Plans are recognised in the Other Comprehensive Income as per IND AS-19 and shall not be reclassified to the Statement of Profit or Loss in the subsequent years. Exchange differences relating to the transalation of the results and net assets of the groups foreign operations from their functional currencies to the Group's presentation currency, i.e, Indian Rupees. This is the Consolidated Statement of 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 164

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