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HYDER BHIMJI & CO. Chartered Accountants A member of Kreston International

SIGNIFICANT COMPONENTS OF BALANCE SHEET AND P & L ACCOUNT

Name of Client Year Ended -------------------------------------------------------------------------Prepared By: Reviewed By: ----------------------------------------File Ref. E E-1 E-2 F G G-1 G-2 G-3 G-4 G-5 G-6 H H-1 H-2 H-3 H-4 H-5 I

CAPITAL AND LIABILITIES

1)
CAPITAL AND RESERVES IIICapital & Drawing Reserves and accumulated profit

2) 3)

SURPLUS ON REVALUATION OF FIXED ASSETS NON CURRENT LIABILITIES IIIIIIIVVVIRedeemable capital Debentures and long term loans Liabilities against assets subject to finance lease Long term murabaha Long term deposits Deferred liabilities

4)

CURRENT LIABILITIES IIIIIIIV VTrade and other payables Interest / mark up payable Short term borrowings Current portion of long term liabilities Taxation

5)

CONTINGENCIES AND COMMITMENTS

ASSETS
1)
FIXED ASSETS IIIIIIProperty, plant and equipment Capital work in progress Intangible assets J J-1 J-2 J-3

2) 3) 4) 5)

LONG TERM INVESTMENT

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K L M N N-1 N-2 N-3 N-4 N-5 N-6 N-7

LONG TERM LOANS AND ADVANCES LONG TERM DEPOSITS AND PREPAYMENTS CURRENT ASSETS IIIIIIIVVVIVIIStores, spares and loose tools Stock-in-trade Trade debts Loans and advances Deposits and prepayments Other receivables Cash and bank balances

PROFIT AND LOSS ACCOUNT

1) 2) 3) 4)

SALES / RECEIPTS COST OF SALES / RECEIPTS TRADING PROFIT / OTHER OPERATING INCOME OPERATING EXPENSES IIIDistribution and selling cost Administrative and general expenses

PL-A PL-B PL-C PL-D PL-D-1 PL-D-2 PL-E PL-E-1 PL-E-2 PL-F PL-G PL-H PL-I

5)

FINANCIAL AND OTHER CHARGES I IV Finance cost Other operating expenses

6) 7) 8) 9)

OTHER OPERATING INCOME TAXATION APPROPRIATIONS MISCELLANEOUS