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Notes
to the Consolidated Financial Statements for the year ended 31 March 2022
2.22 Earnings per unit
Basic earnings per unit is computed using the net profit or loss for the year attributable to the unitholders and weighted average number of shares outstanding during the year.
Diluted earnings per unit is computed using the net profit or loss for the year attributable to the unitholders and
weighted average number of units and potential units outstanding during the year, except where the result would be anti-dilutive.
2.23 Statement of Cash Flows
Statement of Cash flows is prepared as per indirect method prescribed in the Ind AS 7 ‘Statement of Cash Flows.
122 Annual Report 2021-22