MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2021-22

295 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2021-22 (A) Equity Share Capital Rupees crores 2022 2021 Issued, subscribed and paid up : Balance as at the beginning of the year................................................ 555.15 554.28 Changes in equity share capital due to prior period error.................. — — Restated balance 555.15 554.28 Changes in equity share capital due to allotment of shares by M&M ESOP Trust to employees.......................................................................... 0.91 0.87 Balance as at the end of the year.......................................................... 556.06 555.15 (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 (Refer Note 36 (a) (iii)) Foreign currency translation reserve As at 1 st April, 2021 ....................... 369.27 2,535.11 254.88 4,511.42 33,667.96 (30.05) (66.41) (100.76) (114.65) 41,026.77 9,070.31 50,097.08 Profit / (loss) for the year.............. — — — — 6,577.32 — — — — 6,577.32 675.69 7,253.01 Other comprehensive income / (loss)................................. — — — — 103.97 (0.81) (63.69) 64.88 (199.14) (94.79) (16.68) (111.47) Total comprehensive income / (loss) for the year .......................... — — — — 6,681.29 (0.81) (63.69) 64.88 (199.14) 6,482.53 659.01 7,141.54 Dividend paid on equity shares.... — — — — (979.17) — — — — (979.17) (57.02) (1,036.19) Other comprehensive income reclassified to profit or loss.......... — — — — — — — (1.37) 36.78 35.41 — 35.41 Other comprehensive income/ (loss) reclassified to Retained earnings.......................................... — — — — (0.09) — 0.09 — — — — — Transfers from Retained earnings. — — — 117.78 (117.78) — — — — — — — On business combinations during the year.......................................... 0.72 — — — — — — — — 0.72 39.57 40.29 On disposal of subsidiaries during the year........................................... — — — — — — — — — — 3.94 3.94 Exercise of employee stock options — 114.80 (114.80) — — — — — — — — — Allotment of bonus shares by M&M ESOP trust to employees.... — (0.45) — — — — — — — (0.45) — (0.45) On account of employee stock options lapsed................................ — — (3.10) 3.10 — — — — — — — — Share-based payment to employees....................................... — — 86.48 — — — — — — 86.48 — 86.48 Transactions with non-controlling interest and changes in group's interest............................................ — — — — (78.00) — — — (7.71) (85.71) (13.19) (98.90) As at 31 st March, 2022 ................... 369.99 2,649.46 223.46 4,632.30 39,174.21 (30.86) (130.01) (37.25) (284.72) 46,566.58 9,702.62 56,269.20 Remeasurement gain (net) on defined benefit plans, net of deferred tax, aggregating to Rs. 103.97 crore s (2021: Rs. 18.70 crores) has been recognised during the year as part of retained earnings. Consolidated Statement of Changes in Equity | for the year ended 31 st March, 2022