Page 143 - FBL AR 2019-20

CORPORATE STATUTORY FINANCIAL
OVERVIEW STATEMENTS STATEMENTS

Notes to the Standalone financial statements for the year ended March 31, 2020

21 Equity share capital (contd.)
In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after
distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholder.
(e) FBL ESOP Trust :
The Company has formulated Employee Stock Option Scheme namely Fermenta Biotech Limited - Employee Stock Option 2019 (ESOP
2019) in terms of the Scheme of amalgamation of erstwhile FBL with the Company. The equity shares are held by FBL ESOP Trust (Refer
note 58).
March 31, 2020 March 31, 2019
No. of Equity No. of Equity
Shares Shares
Outstanding at the beginning of the year
Issue of shares pursuant to scheme of amalgamation (Refer Note 1.2) - -
Issue of Bonus shares 1,94,555 -
Outstanding at the end of the year 3,89,110 -
5,83,665 -

22 Other equity
(H in Lakhs)
Reserves and Surplus Items of other Total
comprehensive
income
Unrealised Capital Capital reserve Capital General Share options Retained Equity
gain /(loss) redemption pursuant to reserve reserve outstanding earnings instruments
on dilution reserve amalgamation account through OCI
Balance as at April 01, 2018 - - - 1,140.00 4,171.15 - 923.88 7.56 6,242.59
Pursuant to scheme of (4,242.23) 70.00 1,074.20 - 565.55 - 10,184.16 1.70 7,653.38
amalgamation (Refer note
1.2)
Profit for the year - - - - - - 11,035.29 - 11,035.29
Recognition of share based - - - - - 52.80 - - 52.80
payments
Payment of dividend - - - - - - (138.25) - (138.25)
(including dividend
distribution tax)
Utilised for issue of bonus - - - - (229.32) - - - (229.32)
shares
Other comprehensive - - - - - - (151.18)* 2.57 (148.61)
income / (loss) for the year
Balance as at March 31, (4,242.23) 70.00 1,074.20 1,140.00 4,507.38 52.80 21,853.90 11.83 24,467.88
2019
Profit for the year - - - - - - 6,367.04 - 6,367.04
Recognition of share based - - - - - 554.69 - - 554.69
payments
Payment of dividend - - - - - - (719.84) - (719.84)
(including dividend
distribution tax)
Incremental expenses on - - - - - - (72.27) - (72.27)
amalgamation
Utilised for issue of bonus - - - - (961.58) - - - (961.58)
shares
Other comprehensive - - - - - - 170.56* 11.34 181.90
income for the year
Balance as at March 31, (4,242.23) 70.00 1,074.20 1,140.00 3,545.80 607.49 27,599.39 23.17 29,817.82
2020
*Represents remeasurement of defined benefit plan
Description of nature and purpose of each reserve
Unrealised gain/(loss) on dilution: This reserve represents unrealised gain/(loss) due to change in the shareholdings in a subsidiary.

141