6

Reserve and surplus Items of other comprehensive income

Equity Debt (or
component Equity) Other
Other Effective
of instrument Compo- Actuarial
Particulars General Reserve Retained portion of
compound through nents Gain / Total
Reserve (specify Earnings Cash Flow
financial Other Com- (Specify (Loss)
nature)# Hedges
instruments prehensive nature)
Income
Total
Comprehensive
Income for the
year
Dividend paid xxx xxx
on Equity
Shares
Illustrative Ind AS Financial Statements

Dividend
Distribution Tax
Transfers to xxx xxx
Reserves

Transfers xxx xxx xxx

from retained

Western India Regional Council of The Institute of Chartered Accountants of India

earnings
Any other
changes (to be
specified)
As at 31 March xxx xxx xxx xxx xxx xxx xxx xxx xxx
2019
Balance at
31 March 2019
as previously
reported
Impact of xxx xxx
change in
accounting
policy