annual-report-FY2021

297 MAHINDRA & MAHINDRA LTD. INTEGRATED ANNUAL REPORT 2020-21 (A) Equity Share Capital Rupees crores 2021 2020 Issued, subscribed and paid up : Balance as at the beginning of the year................................................ 554.28 543.96 Add: Allotment of shares by M&M ESOP Trust to Employees.............. 0.87 0.72 Add: Sale of shares by M&M benefit trust............................................ — 9.60 Balance as at the end of the year.......................................................... 555.15 554.28 (B) Other Equity Rupees crores Attributable to owners of the company Non- controlling interests Total Reserves and surplus Items of other comprehensive income Total other equity Capital reserve on consolidation Securities premium Shares options outstanding account Other reserves Retained earnings Debt instrument through other comprehensive income Equity instrument through other comprehensive income Effective portion of Cash Flow Hedges Foreign currency translation reserve As at 1 st April, 2019 ....................... 1,518.13 2,300.07 233.92 4,535.76 30,756.99 3.07 (30.73) (36.60) 158.84 39,439.45 8,360.57 47,800.02 Profit/(Loss) for the year............... — — — — 2,391.79 — — — — 2,391.79 321.03 2,712.82 Profit/(Loss) for the year from discontinued operations................ — — — — (2,264.75) — — — — (2,264.75) (769.07) (3,033.82) Other comprehensive income/ (loss) ............................................... — — — — (49.88) 3.92 (164.98) (126.97) 42.93 (294.98) 27.39 (267.59) Other Comprehensive Income/ (Loss) from discontinued operations ...................................... — — — — 7.77 — — 1.99 (12.94) (3.18) (2.49) (5.67) Total comprehensive income/ (loss) for the year .......................... — — — — 84.93 3.92 (164.98) (124.98) 29.99 (171.12) (423.14) (594.26) Dividend paid on equity shares (including dividend tax) ............... — — — — (1,135.09) — — — — (1,135.09) (262.93) (1,398.02) Transfers to retained earnings .... — — — 125.67 (125.67) — — — — — — — Transfers from retained earnings ......................................... — — — (187.07) 187.07 — — — — — — — On business combinations during the year ......................................... — — — — — — — — — — 6.98 6.98 Exercise of employee stock options ........................................... — 87.87 (87.87) — — — — — — — — — Allotment of bonus shares by M&M ESOP trust to employees ..... — (0.36) — — — — — — — (0.36) — (0.36) Allotment of shares by M&M ESOP trust to employees ......................... — 25.93 — — — — — — — 25.93 — 25.93 On account of employee stock options lapsed ............................... — — (2.29) 2.29 — — — — — — — — Share-based payment to employees ..................................... — — 121.20 — — — — — — 121.20 41.83 163.03 Sale of shares by M&M Benefit Trust ............................................... — (4.80) — — 1,237.71 — — — — 1,232.91 — 1,232.91 Transactions with non-controlling interest and changes in group's interest .......................................... — — — — (6.41) — — — — (6.41) 14.49 8.08 Cumulative impact of adoption of Ind AS 116 ..................................... — — — — (91.48) — — — — (91.48) (46.06) (137.54) As at 31 st March, 2020 ................... 1,518.13 2,408.71 264.96 4,476.65 30,908.05 6.99 (195.71) (161.58) 188.83 39,415.03 7,691.74 47,106.77 Consolidated Statement of Changes in Equity | for the year ended 31 st March, 2021