annual-report-FY2021

372 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 42. Discontinued operations (contd.) c) Computation of gain on deconsolidation of Ssangyong Motor Company Rupees crores Particulars 2021 Fair value of consideration received and retained interest. ................................................................................................... — Net liabilities deconsolidated..................................................................................................................................................... 850.86 Other comprehensive income reclassified to Profit or loss..................................................................................................... 212.06 Total gain on deconsolidation . .................................................................................................................................................. 1,062.92 d) Effect of deconsolidation on balance sheet of the Group Rupees crores Particulars 2021 Property, plant and equipment (including right-of-use assets and capital work-in-progress)............................................. 6,393.38 Other intangible assets (including intangible assets under development)............................................................................ 808.01 Inventories. .................................................................................................................................................................................. 1,333.62 Cash and cash equivalents.......................................................................................................................................................... 1,252.79 Other financial and non-financial assets................................................................................................................................... 1,550.11 Other financial and non-financial liabilities............................................................................................................................. (12,188.77) Net assets/(liabilities) deconsolidated ....................................................................................................................................... (850.86) e) Impact of deconsolidation on cash and cash equivalents Rupees crores Particulars 2021 Cash consideration received on loss of control ....................................................................................................................... — Cash and cash equivalents of discontinued operation derecognised on loss of control . ................................................... (1,252.79) Net cashflow on loss of control ............................................................................................................................................... (1,252.79) 43. Statement of Net Assets and Profit and Loss and Other Comprehensive Income Attributable to Owners and Non-controlling Interest Rupees crores Name of the Enterprise Net assets, i.e., total assets minus total liabilities Share of Profit or loss Share of Other Comprehensive Income (OCI) Share of Total Comprehensive Income (TCI) As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated OCI Amount As % of consolidated TCI Amount PARENT Mahindra and Mahindra Limited 82.97% 34,501.92 14.82% 268.66 -77.04% (61.91) 10.92% 206.75 SUBSIDIARIES Indian Mahindra Heavy Engines Limited 1.67% 692.56 14.20% 257.32 0.78% 0.63 13.63% 257.95 Mahindra Electric Mobility Limited 0.61% 255.08 -5.91% (107.13) 0.71% 0.57 -5.63% (106.56) Mahindra Vehicle Manufacturers Limited 12.09% 5,025.28 36.13% 654.84 3.96% 3.18 34.76% 658.02 NBS International Limited 0.01% 2.83 -0.07% (1.25) 0.22% 0.18 -0.06% (1.07) Gromax Agri Equipment Limited 0.06% 23.03 -0.04% (0.76) -0.04% (0.03) -0.04% (0.79) Mahindra Agri Solutions Limited 0.16% 65.36 -3.13% (56.73) 1.10% 0.88 -2.95% (55.85)