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
Adjusted xxx xxx xxx xxx xxx xxx xxx xxx xxx
balances as at
31 March 2019
Profit / (Loss) xxx
for the period
Other xxx xxx xxx xxx
Comprehensive
Income / (Loss)
Total xxx xxx xxx xxx xxx xxx xxx xxx xxx
Comprehensive
Income for the
year
Dividend paid xxx xxx
on Equity
Shares
Dividend
Distribution Tax
Transfers to xxx xxx
Reserves
Transfers xxx xxx
from retained
earnings
Any other xxx xxx
changes (to be
specified)
As at 31 March xxx xxx xxx xxx xxx xxx xxx xxx xxx

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

2020

7
Illustrative Ind AS Financial Statements