Atul Ltd 2012-13

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