GSK_Annual_Report_2021

Notes to the Consolidated Financial Statements for the year ended March 31, 2021 (contd.) Financial Statements GlaxoSmithKline Pharmaceuticals Limited 224 Expense arising from share-based payment transactions Total expenses arising from share-based payment transactions recognised in the Statement of Profit and Loss as part of employee benefit expense were as follows: ( ` in lakhs) Year ended March 31, 2021 Year ended March 31, 2020 Restricted Share Awards (RSAs) 12,85.06 13,21.17 Carrying amount of liability ( ` in lakhs) As at March 31, 2021 As at March 31, 2020 Carrying amount of liability included in long term incentive plan (Notes 20 and 24) 13,04.42 10,06.07 Note 53 : Additional information as required by Paragraph 2 of the general instructions for the Preparation of Consolidated Financial Statements under Division II of Schedule III to the Companies Act, 2013 ( ` in lakhs) Name of the entity in the Group Net Assets, i.e., total assets minus total liabilities * Share in profit or loss Share in other comprehensive income Share in total comprehensive income As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated other comprehensive income Amount As % of consolidated total comprehensive income Amount As at March 31, 2021 As at March 31, 2021 Year ended March 31, 2021 Year ended March 31, 2021 Year ended March 31, 2021 Year ended March 31, 2021 Year ended March 31, 2021 Year ended March 31, 2021 Parent GlaxoSmithKline Pharmaceuticals Limited 99.36% 1489,50.00 99.57% 356,59.98 100.00% (2,04.84) 99.57% 354,55.14 Subsidiary Indian Biddle Sawyer Limited 0.64% 9,57.97 0.43% 1,54.75 0.00% - 0.43% 1,54.75 Total 100.00% 1499,07.97 100.00% 358,14.73 100.00% (2,04.84) 100.00% 356,09.89 As at March 31, 2020 As at March 31, 2020 Year ended March 31, 2020 Year ended March 31, 2020 Year ended March 31, 2020 Year ended March 31, 2020 Year ended March 31, 2020 Year ended March 31, 2020 Parent GlaxoSmithKline Pharmaceuticals Limited 99.74% 1815,90.25 117.76% 109,75.31 100.00% (3,97.29) 118.55% 105,78.02 Subsidiary Indian Biddle Sawyer Limited 0.26% 4,70.24 (17.76%) (16,54.85) - - (18.55%) (16,54.85) Total 100.00% 1820,60.49 100.00% 93,20.46 100.00% (3,97.29) 100.00% 89,23.17 * In case of subsidiary, the parent’s share in respect of the component has been adjusted with the carrying value of the parent’s investment in the component. Note : The above figures are after eliminating intra Group transactions and intra Group balances as at March 31, 2020 and March 31, 2021.