71 / 140
69
Notes
to financial statements
(
`
cr)
NOTE 3 RESERVES AND SURPLUS
As at
March 31, 2013
As at
March 31, 2012
(a) Capital reserve
6.68
6.68
(b) Securities premium account
34.66
34.66
(c) Revaluation reserve:
Balance as at the beginning of the year
106.52
108.58
/HVV 7UDQVIHUUHG WR 6WDWHPHQW RI 3URÀW DQG /RVV
2.06
2.06
Balance as at the end of the year
104.46
106.52
(d) Hedging reserve {see Note 27.9 (c)}:
Balance as at the beginning of the year
(0.78)
(5.09)
$GG 7UDQVIHUUHG WR 6WDWHPHQW RI 3URÀW DQG /RVV
0.78
5.09
Less:Effect of foreign exchange rate variation on hedging
instruments outstanding at the end of the year
(0.74)
0.78
Balance as at the end of the year
0.74
(0.78)
(e) General reserve:
Balance as at the beginning of the year
67.87
59.06
$GG 7UDQVIHUUHG IURP 6WDWHPHQW RI 3URÀW DQG /RVV
13.55
8.81
Balance as at the end of the year
81.42
67.87
I 6XUSOXV LQ 6WDWHPHQW RI 3URÀW DQG /RVV
Balance as at the beginning of the year
397.30
333.52
$GG 3URÀW IRU WKH \HDU
135.52
88.11
Amount available for appropriation
532.82
421.63
Less : Appropriations
General reserve
13.55
8.81
Proposed dividend on Equity Shares for the year
{at
`
6.00 per share (March 31, 2012
`
4.50 per share)}
17.80
13.35
Dividend distribution tax on proposed dividend
3.02
2.17
Balance as at the end of the year
498.45
397.30
726.41
612.25