25. Non-distributable reserves
 
    Group   Company  
   31 March 
2021 
Rm 
31 March 
2020 
Rm 
31 March 
2021 
Rm 
31 March 
2020 
Rm 
  1 361  1 642  732  989 
Opening balance 1 642  1 621  989  1 033 
Movement during the year (281) 21  (257) (44)
  (Decrease)/increase in foreign currency translation reserve (25) 65  –  – 
  Increase in treasury shares for Telkom Company share plan (286) (159) (285) (159)
  Vesting of shares under Group share plan –  –  – 
  Escrow shares realised for settlement to employees 12  (14) 12  (14)
  Revaluation of the sinking fund investment reserve 88  88 
  Insurance service result 15  41  15  41 

The fair value gains from the sinking fund investment are recognised in profit or loss. The fair value gains are transferred to the non-distributable reserves until the date that the investment and the corresponding fair value gains are realised. On this date, the fair value gains are transferred back to retained earnings.

The reserve also represents amounts paid by Telkom to subsidiary, Rossal No 65 (Pty) Ltd, for the acquisition of Telkom's shares to be utilised in terms of the Telkom share plan.

  2021 2020
Fair value of ordinary shares in Telkom are held as follows: Number of
shares
Rm Number of
shares
Rm
Treasury shares in Escrow 16 056 950 680 12 414 814 231
Rossal No 65 (Pty) Ltd 919 749 39
Total 16 976 699 719 12 414 814 231

All shares will be allocated to employees as part of the share plan.