‘MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)

Annexure- VIL
‘Notes to Restated Consolidated Financial Information
(All amounts are in Rs. in millions except as otherwise stated)

18 Other equity (continued)
(ii) Equity component of compound financial instruments (continued)

 

[Equity component of compound financial instruments includes the

‘As at September 30,

‘As at September 30,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

rottowings A is ‘As at March 31, 2021 As at March 31, 2020] As at March 31, 2019
0.001% Series C2 CCPS of Rs.20/- each
At the beginning of the period/year 3.20 - : -
[Ada Issued during the period year (refer note 52) : 2 3.20 2 2
At the end of the period/ year 3.20 = 3.20 # 3
(Gi) Securities premium on CCPS issued
‘Opening balance 3,270.20 2,360.73, 2,360.73 z 2
Ada: Issue of CCPS (refer note 52) : - 985.58 2,037.76 -
Less: CCPS issue expenses : - (20.00) : =
‘Ada: Fair value movement in the value of the CPS (Refer note 52) - - - 322.97 2
Less: utilised for bonus issue : - (66.11) 7 3
Less: Amount classified as borrowing (being the liability component of the
JCCPS) (Refer Note 52)* 0.00 0.00 0.00 9.00 :
Closing balance 3270.20 2,360.73, 3270.20 2,360.73, z
mount included in Equity component of compound Financial 35883 2313s 3708.06 2aetaa
"The amounts are below millions hence the same are not appearing,
(iii) Share based payments reserve
‘Opening balance 486.55 86.95 86.95 86.19 59.72
Adal: Gross compensation for options granted during the period/year
(cefer note n0.39) 253 z - 0.76 26.47
Ada: Impact of modification to ESOP Plan (refer note n0.39) : 386.39 399.60 7 3
Less: Stock option lapsed 633) - : - -
Less: Transfer to Security premium account (408.77) = s - 3
Less: Transfer to Amount Recoverable From Esop Trust In Kind. (67.42) ¢ : 3 2
Closing balance 19.56 T7334 186.55 86.95 86.19
(iv) General reserve
‘Opening balance 28.64 28.64 28.64 28.64 28.64
Ada: Stock option lapsed 3.33 - : - -
Closing balance 31.97 28.64 28.64 28.64 28.64
(v) Capital reserve
‘Opening balance 092 092 092 - -
Add: created on account of acquision of subsidary during the period/year : 7 -
(refer note no. 49) 092 z
Closing balance 092, 092 O92 0.92 :
(vi) Retained earnings
‘Opening balance 661.63 13.70 13.70 18.70 166.48
Adjustment on account of transition to Ind AS 115+ : - : z 85)
Adjustment on account of transition to Ind AS 116" : - : (0.69) (98232)
Income tax effect on above : : ~ 133.58
Change in ownership interests in subsidiaries without loss of control : - - 2st) :
Profit for the period/year 669.01 225.96 638.58 21.80 19.21
(Other comprehensive income/ (loss) for the period/ year 1796 13.04 9.35 (23.30) 441)
Closing balance 7348.60 252.70 661.65 13.70 18.70
Total Other equity ((i)+(ii)+(ii)+(iv)+1v)+(vi)) 7,515.38 50147 7301.05 5276.08 2911S

 

 

*On account of transition to Ind AS 115 - Revenue from contracts, the Group has accounted cumulative contractual liability as on date of Gansition under opening retained earnings.

On account of transition to Ind AS 116 - Leases, Group has accounted all lease contracts existing on April 01, 2019 using the modified retrospective method as an adjustment to the opening.

balance of retained earnings on the date of initial application. (refer note:40)

Nature and purpose of reserves
a) Securities premium

Securities premium is used to record the premium on issue of shares. The premium will be utilised in accordance with the provisions of the Act.

b) Share based payment reserve

‘The Group has granted equity settled share based payment plans for certain categories of employees of the Group (Refer note 39).

¢) General reserve

General reserve is used from time to time to transfer profit from reserves, for appropriation purposes.

4) Capital reserve

‘The Group has acquired subsidiary through business combination resulting in bargain purchases (Refer note 49),

¢) Retained earnings

Retained earnings are profits that the Group has earned till date, less any transfers to general reserve, dividends or other distributions paid to shareholders.

 
