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Shaping the future of software driven business

Consolidated Financials •

205

Consolidated Statement of Changes in Equity for the year ended March 31, 2019

B. Other equity

(In

`

Million)

Particulars

Reserves and surplus

Items of other

comprehensive income

Securities

premium

General

reserve

Share

options

outstanding

reserve

Gain on

bargain

purchase

Capital

redemption

reserve

Special

Economic

Zone

re-investment

reserve

Retained

earnings

Effective

portion of

cash flow

hedges

Exchange

differences on

translating

the financial

statements

of foreign

operations

Total

Balance as at April 1, 2018

1,336.70

9,306.27

90.52

26.39

-

-

9,544.13

16.63

151.35 20,471.99

Net profit for the year

-

-

-

-

-

-

3,516.79

-

-

3,516.79

Other comprehensive

income for the year

-

-

-

-

-

-

(47.15)

168.43

113.82

235.10

Dividend

-

-

-

-

-

- (880.00)

-

-

(880.00)

Tax on dividend

-

-

-

-

-

-

(137.41)

-

-

(137.41)

Transfer to general reserve

-

1,260.03

-

-

-

- (1,260.03)

-

-

-

Transfer to capital redemption

reserve

-

-

-

-

8.81

-

(8.81)

-

-

-

Transfer to Special Economic

Zone re-investment reserve

-

-

-

-

-

70.00

(70.00)

-

-

-

Adjustments towards

employees stock options

-

14.23

(14.23)

-

-

-

-

-

-

-

Addition on business

combination (refer note 45)

-

-

-

0.25

-

-

-

-

-

0.25

Utilised towards buy back of

shares (refer note 5d)

(562.60)

-

-

-

-

-

-

-

-

(562.60)

Other changes during the year

-

(14.58)

-

26.07

-

-

-

-

-

11.49

Balance as at March 31, 2019 774.10 10,565.95

76.29

52.71

8.81

70.00 10,657.52 185.06

265.17 22,655.61