Contents General Instructions Balance Sheet Profit and Loss - Normal Profit and Loss - EBITDA Cash Flow

- Operating Activities Cash Flow - Investing Activities Cash Flow - Financing Activities and Reconciliation of Cash and Cash Equivalents Notes 1 and 2 - Corporate Information and Significant Accounting Policies Note 3 - Share Capital Note 3.a Share Capital - Reconciliation Note 3.b - Share Capital - Other Details Note 4 - Reserves & Surplus Note 5 - Long-term Borrowings Note 5.a - Long-term Borrowings - Other Details Note 6 - Other Long-term Liabilities Note 7 - Long-term Provisions Note 8 - Short-term Borrowings Note 8.a - Short-term Borrowings - Other Details Note 9 - Trade Payables Note 10 - Other Current Liabilities Note 11 - Short-term Provisions Note 12.A - Tangible Assets Note 12.B - Intangible Assets Note 12.C - Fixed Assets - Other Details Note 13 - Non-current Investments Note 14 - Long-term Loans and Advances Note 15 - Other Non-current Assets Note 16 - Current Investments Note 17 - Inventories Note 18 - Trade Receivables Note 19 - Cash and Cash Equivalents Note 20 - Short-term Loans and Advances Note 21 - Other Current Assets Note 22 - Revenue From Operations Note 23 - Other Income Note 24 - Materials Note 25 - Employee Benefits Expense Note 26 - Finance Costs Note 27 - Other Expenses Note 28 - Exceptional and Extraordinary Items

Note 29 - Additional Information to the Financial Statements Note 30.1 - Disclosures under AS 7 - Construction Contracts Note 30.2 - Disclosures under AS 12 - Government Grants Note 30.3 - Disclosures under AS 14 - Accounting for Amalgamations Note 30.4 - Disclosures under AS 15 - Employee Benefits Note 30.5 - Disclosures under AS 16 - Borrowing Costs Note 30.6 - Disclosures under AS 17 - Segment Reporting Note 30.7 - Disclosures under AS 18 - Related Party Disclosures Note 30.8 - Disclosures under AS 19 - Leases Note 30.9 - Disclosures under AS 20 - Earnings per Share Note 30.10 - Disclosures under AS 22 - Accounting for Taxes on Income Note 30.11 - Disclosures under AS 24 - Discontinuing Operations Note 30.12 - Disclosures under AS 26 - Intangible Assets Note 30.13 - Disclosures under AS 27 - Financial Reporting of Interests in Joint Ventures Note 30.14 - Disclosures under AS 29 - Provisions, Contingent Liabilities and Contingent Assets Note 31 - Disclosure on Employee Share Based Payments Note 32 - Previous Year's Figures

References and abbreviations used in the format of financial statements The following pattern has been used to highlight items to the readers:

i ?

Implementation guidance provided to facilitate the presentations / disclosures. Narrative details to be provided for the relevant account balance / transaction and instructions to the preparers of the financial statements.

Abbreviations used for references in this format: GI BS PL General Instructions (GI) to the Revised Schedule VI issued by the MCA as part of the notification General Instructions to the Balance Sheet (BS) issued by the MCA as part of the Revised Schedule VI

General Instructions to the Statement of Profit and Loss (PL) issued by the MCA as part of the Revised Schedule VI GN Guidance Note (GN) on the Revised Schedule VI to the Companies Act, 1956 issued by the ICAI AS Accounting Standards (AS) notified under the Companies (Accounting Standards) Rules, 2006 (as amended) Other Ann / Gn Other Announcements (Ann) / Guidance Notes (Gn) of ICAI prescribing accounting and disclosure requirements Listing Clause Disclosure requirements as specified in the relevant clause of the Listing Agreement

amendment. GI 6 Note to This part of Schedule sets out the minimum requirements for disclosure on the face of the Balance Sheet and the GI Statement of Profit and Loss (hereinafter referred to as “Financial Statements” for the purpose of this Schedule) and Notes. the same shall be made and the requirements of the Schedule VI shall stand modified accordingly. 1956. or decimals thereof. thousands. Line items. GI 1 GI 2 GI 3 GI 4 Depending upon the turnover of the company. GI 5 Except in the case of the first Financial Statements laid before the Company (after its incorporation). Each item on the face of the Balance Sheet and the Statement of Profit and Loss shall be cross-referenced to any related information in the notes to accounts. lakhs or millions. Notes to accounts shall contain information in addition to that presented in the Financial Statements and shall provide where required : (a) narrative descriptions or disaggregations of items recognised in those statements and (b) information about items that do not qualify for recognition in those statements. 1956 or under the Accounting Standards. sub-line items and sub-totals shall be presented as an addition or substitution on the face of the Financial Statements when such presentation is relevant to an understanding of the Company‟s financial position or performance or to cater to industry / sector specific disclosure requirements or when required for compliance with the amendments to the Companies Act. Once a unit of measurement is used. it should be used uniformly in the Financial Statements. a balance shall be maintained between providing excessive detail that may not assist users of financial statements and not providing important information as a result of too much aggregation. . the figures appearing in the Financial Statements may be rounded off as below: (emphasis added) Turnover (i) less than one hundred crore rupees (ii) one hundred crore rupees or more Rounding off To the nearest hundreds. millions or crores. To the nearest lakhs. including the Accounting Standards as applicable to companies. In preparing the Financial Statements including the notes to accounts. 1956 shall be made in the notes to accounts in addition to the requirements set out in this Schedule. Additional disclosures specified in the Accounting Standards shall be made in the notes to accounts or by way of additional statement unless required to be disclosed on the face of the Financial Statements. The disclosure requirements specified in Parts I and II of this Schedule are in addition to and not in substitution of the disclosure requirements specified in the Accounting Standards prescribed under the Companies Act. requires any change in treatment or disclosure including addition. in the financial statements or statements forming part thereof. all other disclosures as required by the Companies Act. the terms used herein shall be as per the applicable Accounting Standards. For the purpose of this Schedule. the corresponding amounts (comparatives) for the immediately preceding reporting period for all items shown in the Financial Statements including notes shall also be given. or decimals thereof. No. GENERAL INSTRUCTIONS GIVEN BY THE MCA FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY Where compliance with the requirements of the Act.Ref. substitution or deletion in the head / sub-head or any changes inter se. Similarly.

at the option of the counterparty. (c) it is expected to be realised within twelve months after the reporting date. Such a company will have to classify all the assets and liabilities of the respective businesses into current and non-current. All other assets shall be classified as non-current. or is intended for sale or consumption in.Ref. No. Terms of a liability that could. (b) it is held primarily for the purpose of being traded. Where the normal operating cycle cannot be identified. (b) it is held primarily for the purpose of being traded. in like manner as they apply to a Statement of Profit and Loss. BS 1 BS 2 An operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. the company‟s normal operating cycle. Where a company is engaged in running multiple businesses. or (d) the company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. or (d) it is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. .6) An asset shall be classified as current when it satisfies any of the following criteria: (emphasis added) (a) it is expected to be realised in.2. (c) it is due to be settled within twelve months after the reporting date. All other liabilities shall be classified as non-current. depending upon the operating cycles for the respective businesses. BS 3 A liability shall be classified as current when it satisfies any of the following criteria: (emphasis added) (a) it is expected to be settled in the company‟s normal operating cycle. the operating cycle could be different for each line of GN 7. BS 4 BS 5 A receivable shall be classified as a „trade receivable‟ if it is in respect of the amount due on account of goods sold or services rendered in the normal course of business.1 business.NOTES 1 TO 5 (Refer GN 7.NOTE 1 (Refer GN 9) PL 1 The provisions of this Part shall apply to the Income and Expenditure Account referred to in sub-section (2) of Section 210 of the Act. GENERAL INSTRUCTIONS FOR PREPARATION OF THE BALANCE SHEET . A payable shall be classified as a „trade payable‟ if it is in respect of the amount due on account of goods purchased or services received in the normal course of business.1 to 7. result in its settlement by the issue of equity instruments do not affect its classification. it is assumed to have a duration of 12 months. GENERAL INSTRUCTIONS FOR PREPARATION OF THE STATEMENT OF PROFIT AND LOSS .

14 A EQUITY AND LIABILITIES 1 Shareholders’ funds (a) Share capital (b) Reserves and surplus (c) Money received against share warrants 2 Share application money pending allotment 3 Non-current liabilities (a) Long-term borrowings (b) Deferred tax liabilities (net) (c) Other long-term liabilities (d) Long-term provisions 4 Current liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions GN 6.10 GI 4 GN 6.10 14 15 16 17 18 19 20 21 For and on behalf of the Board of Directors XXX Partner Chairman Managing Director Chief Financial Officer Place : Date : Place : Date : Company Secretary .9 13 30. 2012 Ref No.10 6 7 8 9 10 11 12.B 29.2 5 30. 2012 As at 31 March.A 12.RADIANT COMMODITIES PRIVATE LIMITED KOCHI-682 035 Balance Sheet as at 31 March. For _______________________ Chartered Accountants Particulars Note No.1 29.17 TOTAL See accompanying notes forming part of the financial statements In terms of our report attached. 2011 ` ` 3 4 29. As at 31 March. GI 3 GN 6.17 TOTAL B ASSETS 1 Non-current assets (a) Fixed assets (i) Tangible assets (ii) Intangible assets (iii) Capital work-in-progress (iv) Intangible assets under development (v) Fixed assets held for sale (b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets 2 Current assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets GN 6.

14 RADIANT COMMODITIES PRIVATE LIMITED KOCHI-682 035 Statement of Profit and Loss for the year ended 31 March.2 AS 24.8.ii Profit / (Loss) from continuing operations (9 +10) DISCONTINUING OPERATIONS Profit / (Loss) from discontinuing operations (before tax) Gain / (Loss) on disposal of assets / settlement of liabilities attributable to the discontinuing operations Add / (Less): Tax expense of discontinuing operations (a) on ordinary activities attributable to the discontinuing operations (b) on gain / (loss) on disposal of assets / settlement of liabilities 30.11 C 14 TOTAL OPERATIONS Profit / (Loss) for the year (11 + 13) Ref No.c 25 26 12. work-in-progress and stock-in-trade (d) Employee benefits expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other expenses Total expenses 22 22 2 3 4 23 24.each): (a) Basic .b 28. For the year ended 31 March.9 13 Profit / (Loss) from discontinuing operations (12. For the year ended 31 March.i Earnings per share (of Rs.ii + 12.9.8.10 GI 4 GN 6.4) Exceptional items Profit / (Loss) before extraordinary items and tax (5 + 6) Extraordinary items Profit / (Loss) before tax (7 + 8) Tax expense: (a) Current tax expense for current year (b) (Less): MAT credit (where applicable) (c) Current tax expense relating to prior years (d) Net current tax expense (e) Deferred tax 28.11 GN 6.8 AS 20. GI 3 GN 6. 2012 Rs.9. 15. A 1 AS 9.10 GI 4 GN 6.32(a) AS 24. GI 3 GN 6.10 AS 24.i + 12. 20X1 Rs.iii 30. 2012 Rs.Ref No.1 Profit / (Loss) before exceptional and extraordinary items and tax (3 .2 11 B GN 9.10 CONTINUING OPERATIONS Revenue from operations (gross) Less: Excise duty Revenue from operations (net) Other income Total revenue (1+2) Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods. 2012 Particulars Note No. 2011 Rs.iii) 30. For the year ended 31 March.9 GN 9. For the year ended 31 March.6 GN 9.14 AS 20.) Particulars Note No.11 12. 2012 (contd.23(a) 12.a 24.a GN 9.32(b) GN 9.11 30.b 24.C 27 5 6 7 8 9 10 GN 9.11 RADIANT COMMODITIES PRIVATE LIMITED KOCHI-682 035 Statement of Profit and Loss for the year ended 31 March.3 AS 24.i 12. 100/.5 GN 6.32(a) GN 9.

a 30.50 AS 20.9.g 30.c 30.9.9. GOPALAN NAYAR F. For NAYAR & MENON Chartered Accountants For and on behalf of the Board of Directors T. 100/.K.e 30.A Partner Membership No.f AS 20.b 30.48.006050 FRN: 002454 S Place : Kochi-35 Date : 18-08-2012 (MOHAMMED ASHRAF) Director (JASHIR ASHRAF) Director Place : Date : Kochi-35 18-08-2012 .9.d 30.9.50 30.i AS 20.h AS 20.9.each): (a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations 30.C.50 (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations 15.9.9.50 See accompanying notes forming part of the financial statements In terms of our report attached.ii Earnings per share (excluding extraordinary items) (of Rs.AS 20.

6 GN 9. work-in-progress and stock-in-trade (d) Employee benefits expense (e) Other expenses Total 22 22 2 24.32(b) GN 9.8. depreciation and amortisation (EBITDA) (1 . tax. extraordinary items.i 14.1 GN 9.8.iii) 30.b 28.23(a) 14. 20X1 ` A 1 AS 9.32(a) GN 9.iii Add / (Less): Tax expense of discontinuing operations (a) on ordinary activities attributable to the discontinuing operations (b) on gain / (loss) on disposal of assets / settlement of liabilities 30.9.14 (Statement of Profit and Loss stating EBITDA) Name of the Company Statement of Profit and Loss for the year ended 31 March.2 13 B GN 9.2) Finance costs Depreciation and amortisation expense Other income Profit / (Loss) before exceptional and extraordinary items and tax (3 + 4 + 5 + 6) Exceptional items Profit / (Loss) before extraordinary items and tax (7 + 8) Extraordinary items Profit / (Loss) before tax (9 + 10) Tax expense: (a) Current tax expense for current year (b) (Less): MAT credit (where applicable) (c) Current tax expense relating to prior years (d) Net current tax expense (e) Deferred tax 28.2 AS 24.11 GN 6.11 30. interest.10 CONTINUING OPERATIONS Revenue from operations (gross) Less: Excise duty Revenue from operations (net) Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods.32(a) AS 24.9 15 Profit / (Loss) from discontinuing operations (14.3 AS 24.a 24.ii + 14.10 AS 24.11 14.c 25 27 GN 6. 20X2 ` For the year ended 31 March.16 3 Earnings before exceptional items.a 26 12.C 23 4 5 6 7 8 9 10 11 12 GN 9. 20X2 Particulars Note No.5 GN 6.11 C 16 TOTAL OPERATIONS Profit / (Loss) for the year (13 + 15) .i Ref No. GI 3 GN 6.ii Profit / (Loss) from continuing operations (11 + 12) DISCONTINUING OPERATIONS Profit / (Loss) from discontinuing operations (before tax) Gain / (Loss) on disposal of assets / settlement of liabilities attributable to the discontinuing operations 30.i + 14. For the year ended 31 March.10 GI 4 GN 6.b 24.9.

g 30.each): AS 20.9.c 30.i Earnings per share (of ` ___/.14 AS 20.each): (a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations 30.9.i AS 20. 20X1 ` 17.i Ref No. For _______________________ Chartered Accountants For and on behalf of the Board of Directors XXX Partner Chairman Managing Director Chief Financial Officer Place : Date : Place : Date : Company Secretary .a 30.9.ii Earnings per share (excluding extraordinary items) (of ` ___/.h AS 20.9.50 30.9 GN 9. 20X2 Particulars Note No.9.d 30.9. 20X2 ` For the year ended 31 March.50 See accompanying notes forming part of the financial statements In terms of our report attached.e 30.48.9.11 AS 20.10 GI 4 GN 6.8 AS 20.9.b 30. GI 3 GN 6. For the year ended 31 March.50 (Statement of Profit and Loss stating EBITDA) Name of the Company Statement of Profit and Loss for the year ended 31 March.f AS 20.50 (a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations 17.

loans and advances Provision for estimated loss on derivatives Provision for warranty Provision for estimated losses on onerous contracts Provision for contingencies Other non-cash charges (specify) Net unrealised exchange (gain) / loss Operating profit / (loss) before working capital changes Changes in working capital: Adjustments for (increase) / decrease in operating assets: Inventories Trade receivables Short-term loans and advances Long-term loans and advances Other current assets Other non-current assets Adjustments for increase / (decrease) in operating liabilities: Trade payables Other current liabilities Other long-term liabilities Short-term provisions Long-term provisions ` For the year ended 31 March. 20X1 ` ` AS 3.20 CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIES Name of the Company Cash Flow Statement for the year ended 31 March. Cash flow from operating activities Net Profit / (Loss) before extraordinary items and tax Adjustments for: Depreciation and amortisation Provision for impairment of fixed assets and intangibles Amortisation of share issue expenses and discount on shares (Profit) / loss on sale / write off of assets Expense on employee stock option scheme Finance costs Interest income Dividend income Net (gain) / loss on sale of investments Rental income from investment properties Rental income from operating leases Share of profit from partnership firms Share of profit from AOPs Share of profit from LLPs Liabilities / provisions no longer required written back Adjustments to the carrying amount of investments Provision for losses of subsidiary companies Provision for doubtful trade and other receivables. GI 3 GN 6. 20X2 Particulars For the year ended 31 March.35 Cash flow from extraordinary items Cash generated from operations Net income tax (paid) / refunds Net cash flow from / (used in) operating activities (A) .10 GI 4 GN 6.18(b) Ref No. 20X2 ` A.14 AS 3.i AS 3.8 AS 3.28 AS 3.34 AS 3.

Matured Current investments not considered as Cash and cash equivalents . Cash flow from investing activities Capital expenditure on fixed assets.Associates .36 AS 3.Others Rental income from investment properties Rental income from operating leases Amounts received from partnership firms Amounts received from AOPs Amounts received from LLPs Cash flow from extraordinary items ` For the year ended 31 March. GI 3 GN 6.Others Loans given .i AS 3.Subsidiaries .Others Loans realised .30 AS 3.36 AS 3.8 AS 3.Associates .Business units .b AS 3.Subsidiaries .36 AS 3.36 AS 3.Subsidiaries .36 AS 3.Subsidiaries .Business units . 20X1 ` ` AS 3.37 AS 3.15 CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIES Name of the Company Cash Flow Statement for the year ended 31 March.30 AS 3.18(b) Ref No.36 AS 3.36 AS 3.Others Dividend received .36 AS 3.36 AS 3.Subsidiaries .36 AS 3.35 Net income tax (paid) / refunds Net cash flow from / (used in) investing activities (B) .Joint ventures .Others Proceeds from sale of long-term investments .Placed .Purchased .Associates .37 AS 3.Proceeds from sale Purchase of long-term investments .28 AS 3.Joint ventures .Joint ventures .Associates .Subsidiaries . 20X2 (Contd. including capital advances Proceeds from sale of fixed assets Inter-corporate deposits (net) Bank balances not considered as Cash and cash equivalents .36 AS 3.36 AS 3.34 AS 3.) Particulars For the year ended 31 March.Joint ventures .37 AS 3.36 AS 3.Associates .37 AS 3.Others Interest received .Joint ventures . 20X2 ` B.14 AS 3.22.36 AS 3.Joint ventures .10 GI 4 GN 6.36 AS 3.Associates .

i AS 3.30 AS 3.30 AS 3.28 AS 3. For _______________________ Chartered Accountants For and on behalf of the Board of Directors XXX Partner Chairman Managing Director Chief Financial Officer Place : Date : Place : Date : Company Secretary .17 CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIES Name of the Company Cash Flow Statement for the year ended 31 March.42 AS 3. See accompanying notes forming part of the financial statements In terms of our report attached. GI 3 GN 6.25 AS 3.18(b) Ref No. drafts on hand (c) Balances with banks (i) In current accounts (ii) In EEFC accounts (iii) In deposit accounts with original maturity of less than 3 months (iv) In earmarked accounts (give details) (Refer Note (ii) below) (d) Others (specify nature) (e) Current investments considered as part of Cash and cash equivalents (Refer Note (ii) to Note 16 Current investments) Notes: (i) The Cash Flow Statement reflects the combined cash flows pertaining to continuing and discounting operations.14 AS 3. 20X2 (Contd. 20X2 ` C.22. (ii) These earmarked account balances with banks can be utilised only for the specific identified purposes.42 AS 3.b AS 3.45 Cash and cash equivalents at the end of the year * * Comprises: (a) Cash on hand (b) Cheques.8 AS 3. Cash flow from financing activities Proceeds from issue of equity shares Proceeds from issue of preference shares Redemption / buy back of preference / equity shares Proceeds from issue of share warrants Share application money received / (refunded) Proceeds from long-term borrowings Repayment of long-term borrowings Net increase / (decrease) in working capital borrowings Proceeds from other short-term borrowings Repayment of other short-term borrowings Finance cost Dividends paid Tax on dividend Cash flow from extraordinary items Net cash flow from / (used in) financing activities (C) Net increase / (decrease) in Cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the year Effect of exchange differences on restatement of foreign currency Cash and cash equivalents Cash and cash equivalents at the end of the year Reconciliation of Cash and cash equivalents with the Balance Sheet: Cash and cash equivalents as per Balance Sheet (Refer Note 19) Less: Bank balances not considered as Cash and cash equivalents as defined in AS 3 Cash Flow Statements (give details) Net Cash and cash equivalents (as defined in AS 3 Cash Flow Statements ) included in Note 19 Add: Current investments considered as part of Cash and cash equivalents (as defined in AS 3 Cash Flow Statements ) (Refer Note (ii) to Note 16 Current investments) ` For the year ended 31 March. 20X1 ` ` AS 3.30 AS 3.10 GI 4 GN 6.) Particulars For the year ended 31 March.

26. The order of presentation may be customised for each Company. 1956. The financial statements have been prepared on accrual basis under the historical cost convention except for categories of fixed assets acquired before 1 April. Similarly. where considered necessary. companies that have not opted for the transition provisions in para 46 / 46A of AS 11 The Effects of Changes in Foreign Exchange Rates and companies that have not opted for Hedge Accounting should modify the accounting policies on Foreign Currency Transactions and Translations and Hedge Accounting. the Company has complied with the Accounting Standards as applicable to a Small and Medium Sized Company.a 2. 2006 (as amended)." and should also modify the accounting policies suitably. i 2. Note 1 Corporate information Particulars ? Give a brief note on the business activity / operations of the Company and its place(s) of business. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognised in the periods in which the results are known / materialise. 200X.1 i 2 Significant accounting policies (Illustrative) The significant accounting policies have been predominantly presented below in the order of the Accounting Standards notified under the Companies (Accounting Standards) Rules. For example. transit insurance and receiving charges. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year except for change in the accounting policy for ___ and ___ as more fully described in Note __. 2. that are carried at revalued amounts. Accordingly. Cost includes all charges in bringing the goods to the point of sale. AS 2. 2006 (as amended). . respectively. 2006 (as amended) and the relevant provisions of the Companies Act. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. including octroi and other levies.Name of the Company Notes forming part of the financial statements Ref No. excise duty.3 Inventories Inventories are valued at the lower of cost (on FIFO / weighted average basis) and the net realisable value after providing for obsolescence and other losses. it should state in its financial statements that "The Company is a Small and Medium Sized Company as defined in the General Instructions in respect of Accounting Standards notified under the Companies (Accounting Standards) Rules. Work-in-progress and finished goods include appropriate proportion of overheads and. where applicable.1 Basis of accounting and preparation of financial statements The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules. The significant accounting policies would need to be customised for each Company based on its applicability and relevance. in case of a Small and Medium Sized Company. AS 1.2 Use of estimates The preparation of the financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year.

Note Particulars 2.29 AS 26.) Ref No.1. The estimated useful life of the intangible assets and the amortisation period are reviewed at the end of each financial year and the amortisation method is revised to reflect the changed pattern. which are generally time bound fixed price contracts. .78 AS 26. in whose case the life of the assets has been assessed as under: Vehicles .c AS 9. Revenues from turnkey contracts.90.4 years Computers and data processing equipments . Sales include excise duty but exclude sales tax and value added tax.63 AS 26. GN 9.5 Cash flow statement Cash flows are reported using the indirect method. on transfer of significant risks and rewards of ownership to the buyer. which generally coincides with the delivery of goods to customers. The cash flows from operating.11 AS 7.4 years Leasehold land is amortised over the duration of the lease Assets costing less than ` 5. whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. 1956 except in respect of the following categories of assets.38.6 Depreciation and amortisation AS 6.a Depreciation has been provided on the straight-line method as per the rates prescribed in Schedule XIV to the Companies Act.a AS 26.12 Income from services Revenues from contracts priced on a time and material basis are recognised when services are rendered and related costs are incurred. highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value.94.5.5 AS 9. 2. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition).38.3 GN 9.b AS 26. Foreseeable losses on such contracts are recognised when probable.1. are recognised over the life of the contract using the proportionate completion method.000 each are fully depreciated in the year of capitalisation Intangible assets are amortised over their estimated useful life as follows: Product marketing rights – 15 years (12 years remaining as at the Balance Sheet date) Other intangibles – 3 – 5 years (1-2 years remaining as at the Balance Sheet date) Amortisation of Product marketing rights over 15 years is based on the term of the marketing right acquired and the economic benefits that are expected to accrue to the Company over such period. 2.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.4 GN 9.7 Revenue recognition Sale of goods Sales are recognised.4 Cash and cash equivalents (for purposes of Cash Flow Statement) AS 3. 2.1. with contract costs determining the degree of completion. Revenues from maintenance contracts are recognised pro-rata over the period of the contract.2 Cash comprises cash on hand and demand deposits with banks. net of returns and trade discounts.b AS 7.90. investing and financing activities of the Company are segregated based on the available information.

The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date.9 Tangible fixed assets AS 10. Fixed assets acquired and put to use for project purpose are capitalised and depreciation thereon is included in the project cost till commissioning of the project. whichever is more clearly evident. The Company revalued all its ___ and ___ that existed on 1 April.8 Other income Interest income is accounted on accrual basis. in which case such amount is credited to the Statement of Profit and Loss.2 Fixed assets.22 Fixed assets acquired in full or part exchange for another asset are recorded at the fair market value or the net book value of the asset given up. in which case the decrease is charged to the Revaluation reserve to the extent the reserve has not been subsequently reversed / utilised.8.24 Fixed assets retired from active use and held for sale are stated at the lower of their net book value and net realisable value and are disclosed separately in the Balance Sheet. Machinery spares which can be used only in connection with an item of fixed asset and whose use is expected to be irregular are capitalised and depreciated over the useful life of the principal item of the relevant assets.13 Note 2. except __ and ___ are carried at cost less accumulated depreciation and impairment losses. AS 9.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd. related incidental expenses and attributable interest.20 AS 10.) Ref No. Exchange differences arising on restatement / settlement of long-term foreign currency borrowings relating to acquisition of depreciable fixed assets are adjusted to the cost of the respective assets and depreciated over the remaining useful life of such assets. if any. 200X. Particulars AS 10.27 AS 10.30 AS 10. Increase in the net book value on such revaluation is credited to "Revaluation reserve account" except to the extent such increase is related to and not greater than a decrease arising from a revaluation / impairment that was previously recognised in the Statement of Profit and Loss. comprising direct cost. AS 10. Dividend income is accounted for when the right to receive it is established. whichever is more clearly evident. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost. . adjusted for any balancing cash consideration.23 AS 10. Fair market value is determined either for the assets acquired or asset given up. Fixed assets acquired in exchange for securities of the Company are recorded at the fair market value of the assets or the fair market value of the securities issued. if any. The revalued assets are carried at the revalued amounts less accumulated depreciation and impairment losses. 2. Decrease in book value on revaluation is charged to the Statement of Profit and Loss except where such decrease relates to a previously recognised increase that was credited to the Revaluation reserve. Subsequent expenditure relating to fixed assets is capitalised only if such expenditure results in an increase in the future benefits from such asset beyond its previously assessed standard of performance.

which are not intended for trading or speculation purposes.21 AS 11.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.26 and 2. Non-monetary items are carried at historical cost. AS 11. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably.21 for accounting for Research and Development Expenses.23 AS 26.46A Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company and its integral foreign operations are recognised as income or expense in the Statement of Profit and Loss. assets and liabilities (other than non-monetary items).11 Foreign currency transactions and translations Initial recognition Transactions in foreign currencies entered into by the Company and its integral foreign operations are accounted at the exchange rates prevailing on the date of the transaction or at rates that closely approximate the rate at the date of the transaction.9 AS 11.11 AS 11. Note 2. Refer Note 2. are translated at the exchange rate prevailing on the Balance Sheet date. The unamortised balance is carried in the Balance Sheet as “Foreign currency monetary item translation difference account” net of the tax effect thereon.46 AS 11. Accounting of forward contracts Premium / discount on forward exchange contracts. including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities).21 AS 11. Refer Notes 2.13 AS 11.21 AS 11.36 . are amortised over the period of the contracts if such contracts relate to monetary items as at the Balance Sheet date. if any. and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Revenue and expenses are translated at the average exchange rates prevailing during the year. In the case of integral operations.27 for accounting for forward exchange contracts relating to firm commitments and highly probable forecast transactions.) Ref No. The cost of an intangible asset comprises its purchase price.10 Intangible assets AS 26. in which case such expenditure is added to the cost of the asset.62 Intangible assets are carried at cost less accumulated amortisation and impairment losses. The exchange differences arising on restatement / settlement of long-term foreign currency monetary items are capitalised as part of the depreciable fixed assets to which the monetary item relates and depreciated over the remaining useful life of such assets or amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. The exchange differences on restatement / settlement of loans to nonintegral foreign operations that are considered as net investment in such operations are accumulated in a "Foreign currency translation reserve" until disposal / recovery of the net investment. Exchange differences arising out of these translations are charged to the Statement of Profit and Loss.59 AS 26. 2. Measurement of foreign currency monetary items at the Balance Sheet date Foreign currency monetary items (other than derivative contracts) of the Company and its net investment in non-integral foreign operations outstanding at the Balance Sheet date are restated at the year-end rates. Particulars AS 11.15 AS 11.

In case the non-monetary asset is given free of cost. Past service cost is recognised immediately to the extent that the benefits are already vested and otherwise is amortised on a straight-line basis over the average period until the benefits become vested. Impairment of investment property is determined in accordance with the policy stated for Impairment of Assets. compensated absences.120. Government grants in the form of nonmonetary assets. Government grants in the nature of promoters' contribution like investment subsidy. The retirement benefit obligation recognised in the Balance Sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past service cost. are treated as capital reserve.45 Defined contribution plans The Company's contribution to provident fund and superannuation fund are considered as defined contribution plans and are charged as an expense as they fall due based on the amount of contribution required to be made. gratuity fund.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd. Current investments are carried individually. Note Particulars 2. Export benefits are accounted for in the year of exports based on eligibility and when there is no uncertainty in receiving the same. 2. Any asset resulting from this calculation is limited to past service cost. given at a concessional rate.12 Government grants. plus the present value of available refunds and reductions in future contributions to the schemes.14 AS 12. are carried individually at cost less provision for diminution.13 AS 12.) Ref No. Defined benefit plans For defined benefit plans in the form of gratuity fund and post-employment medical benefits. at the lower of cost and fair value. subsidies and export incentives AS 12. where no repayment is ordinarily expected in respect thereof. Government grants whose primary condition is that the Company should purchase.13 Investments AS 13. fees and duties. the cost of providing benefits is determined using the Projected Unit Credit method.16 AS 12. 2. on a systematic basis.94 AS 15. are recorded on the basis of their acquisition cost. Other government grants and subsidies are recognised as income over the periods necessary to match them with the costs for which they are intended to compensate. Investment properties are carried individually at cost less accumulated depreciation and impairment. The grant is recognised as income over the life of a depreciable asset by way of a reduced depreciation charge.14 Employee benefits Employee benefits include provident fund.35.31 AS 13. long service awards and post-employment medical benefits. Actuarial gains and losses are recognised in the Statement of Profit and Loss in the period in which they occur.17 Government grants and subsidies are recognised when there is reasonable assurance that the Company will comply with the conditions attached to them and the grants / subsidy will be received. as reduced by the fair value of scheme assets.15 AS 12. AS 15. in the value of such investments. Cost of investments include acquisition charges such as brokerage.120. the grant is recorded at a nominal value. Investment properties are capitalised and depreciated (where applicable) in accordance with the policy stated for Tangible Fixed Assets.a Long-term investments (excluding investment properties). superannuation fund.32 AS 13.b .55 AS 15.92 AS 15. AS 15. if any. construct or otherwise acquire capital assets are presented by deducting them from the carrying value of the assets. with actuarial valuations being carried out at each Balance Sheet date.65 AS 15. other than temporary.a AS 15.57 AS 15.28 AS 13.

[OR] The Company has constituted an Employee Stock Option Plan . These benefits include performance incentive and compensated absences which are expected to occur within twelve months after the end of the period in which the employee renders the related service. when the absences occur. if any.17 Segment reporting AS 17. In accordance with the SEBI Guidelines.19 Borrowing costs include interest.16 Borrowing costs AS 16. 1999.20 AS 17. when employees render the services that increase their entitlement of future compensated absences. and (b) in case of non-accumulating compensated absences. Borrowing costs.24 AS 17. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance.6 AS 16. 2005 are accounted under the „Intrinsic Value Method‟ stated in the Guidance Note on Employee Share Based Payments issued by the Institute of Chartered Accountants of India. amortisation of ancillary costs incurred and exchange differences arising from foreign currency borrowings to the extent they are regarded as an adjustment to the interest cost.XXXX. pertaining to the period from commencement of activities relating to construction / development of the qualifying asset upto the date of capitalisation of such asset is added to the cost of the assets.11 Note Particulars Short-term employee benefits The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised during the year when the employees render the service. Long-term employee benefits Compensated absences which are not expected to occur within twelve months after the end of the period in which the employee renders the related service are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet date less the fair value of the plan assets out of which the obligations are expected to be settled.15 Employee share based payments The Company has formulated Employee Stock Option Schemes (ESOS) in accordance with the SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines. 2. Employee Stock Options granted on or after 1 April. the excess. nature of risks and returns and the internal organisation and management structure. of the closing market price on the day prior to the grant of the options under ESOS over the exercise price is amortised on a straight-line basis over the vesting period.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.36 AS 17. The Schemes provide for grant of options to employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. Long Service Awards are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet date. The cost of such compensated absences is accounted as under : (a) in case of accumulated compensated absences. AS 15.53 The Company identifies primary segments based on the dominant source.14 AS 16. Costs in connection with the borrowing of funds to the extent not directly related to the acquisition of qualifying assets are charged to the Statement of Profit and Loss over the tenure of the loan. allocated to and utilised for qualifying assets.129 2.) Ref No.10 AS 15.19 AS 17.17 AS 16. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted.33 AS 17. 2. AS 15. .

18 Leases AS 19.23 AS 19. expenses.33 AS 17.24 AS 17. Assets leased by the Company in its capacity as lessee where substantially all the risks and rewards of ownership vest in the Company are classified as finance leases. Dilutive potential equity shares are determined independently for each period presented.26 AS 19.16 AS 19. segment expenses. Lease rentals under operating leases are recognised in the Statement of Profit and Loss on a straight-line basis. by the weighted average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.35 AS 20.29 AS 20. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at fair value (i. Each lease rental paid is allocated between the liability and the interest cost so as to obtain a constant periodic rate of interest on the outstanding liability for each year. segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. The number of equity shares and potentially dilutive equity shares are adjusted for share splits / reverse share splits and bonus shares. Such leases are capitalised at the inception of the lease at the lower of the fair value and the present value of the minimum lease payments and a liability is created for an equivalent amount. if any) as adjusted for dividend. if any) by the weighted average number of equity shares outstanding during the year. Revenue.19 AS 17. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. average market value of the outstanding shares).32 AS 20.53 Note Particulars The accounting policies adopted for segment reporting are in line with the accounting policies of the Company.40 Where the Company as a lessor leases assets under finance leases. interest and other charges to expense or income relating to the dilutive potential equity shares.36 AS 17.10 AS 20. .Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.11 AS 19.39 Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items.19 Earnings per share AS 20. 2. 2. Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under “unallocated revenue / expenses / assets / liabilities”.20 AS 17.e. Potential dilutive equity shares are deemed to be converted as at the beginning of the period. as appropriate. AS 17. Segment revenue. Inter-segment revenue is accounted on the basis of transactions which are primarily determined based on market / fair value factors.) Ref No.26 AS 20. unless they have been issued at a later date. Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items. such amounts are recognised as receivables at an amount equal to the net investment in the lease and the finance income is recognised based on a constant rate of return on the outstanding net investment.

Accordingly. Development costs of products are also charged to the Statement of Profit and Loss unless a product‟s technological feasibility has been established. Particulars . Deferred tax is recognised on timing differences. Deferred tax liabilities are recognised for all timing differences.21 Research and development expenses AS 26. The amount capitalised comprises expenditure that can be directly attributed or allocated on a reasonable and consistent basis to creating. MAT is recognised as an asset in the Balance Sheet when it is probable that future economic benefit associated with it will flow to the Company.23 Revenue expenditure pertaining to research is charged to the Statement of Profit and Loss.12 The accounts of the Company reflect its share of the Assets. is considered as an asset if there is convincing evidence that the Company will pay normal income tax. Current and deferred tax relating to items directly recognised in equity are recognised in equity and not in the Statement of Profit and Loss.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd. Deferred tax assets are recognised for timing differences of other items only to the extent that reasonable certainty exists that sufficient future taxable income will be available against which these can be realised.15 AS 22. 1961. Note 2.22 Joint venture operations AS 27. which gives future economic benefits in the form of adjustment to future income tax liability. being the differences between the taxable income and the accounting income that originate in one period and are capable of reversal in one or more subsequent periods. Income and Expenditure of the Joint Venture Operations which are accounted on the basis of the audited accounts of the Joint Ventures on lineby-line basis with similar items in the Company‟s accounts to the extent of the participating interest of the Company as per the Joint Venture Agreements.41 AS 26. 2. Minimum Alternate Tax (MAT) paid in accordance with the tax laws.44 AS 26.29 Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act. Deferred tax assets are reviewed at each Balance Sheet date for their realisability. 2. in which case such expenditure is capitalised. Liabilities. Deferred tax is measured using the tax rates and the tax laws enacted or substantially enacted as at the reporting date.20 AS 22.) Ref No. Deferred tax assets and liabilities are offset if such items relate to taxes on income levied by the same governing tax laws and the Company has a legally enforceable right for such set off.20 Taxes on income AS 22. Fixed assets utilised for research and development are capitalised and depreciated in accordance with the policies stated for Tangible Fixed Assets and Intangible Assets.26 AS 22.21 AS 22. Deferred tax assets in respect of unabsorbed depreciation and carry forward of losses are recognised only if there is virtual certainty that there will be sufficient future taxable income available to realise such assets. producing and making the asset ready for its intended use.17 AS 22.

2. These forward contracts are stated at fair value at each reporting date.57 AS 28. Amounts accumulated in the "Hedging reserve account" are reclassified to the Statement of Profit and Loss in the same periods during which the forecasted transaction affects profit and loss. the net cumulative gain or loss recognised in "Hedging reserve account" is immediately transferred to the Statement of Profit and Loss. if the carrying amount of these assets exceeds their recoverable amount. Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the Balance Sheet date. When there is indication that an impairment loss recognised for an asset in earlier accounting periods no longer exists or may have decreased. The Company designates such forward contracts in a cash flow hedging relationship by applying the hedge accounting principles set out in "Accounting Standard 30 Financial Instruments: Recognition and Measurement". If the forecasted transaction is no longer expected to occur. Note 2. The recoverable amount is the greater of the net selling price and their value in use.23 Impairment of assets AS 28. These estimates are established using historical information on the nature. terminated. such reversal of impairment loss is recognised in the Statement of Profit and Loss.14 AS 29. As per the terms of the contracts. any cumulative gain or loss on the hedging instrument recognised in "Hedging reserve account" is retained until the forecasted transaction occurs.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd. Hedge accounting is discontinued when the hedging instrument expires or is sold. except in case of revalued assets. 2. the Company provides post-contract services / warranty support to some of its customers. or no longer qualifies for hedge accounting.6 AS 28. If any indication of impairment exists.being typically upto three years. the recoverable amount of such assets is estimated and impairment is recognised.47 AS 28. Changes in the fair value of these forward contracts that are designated and effective as hedges of future cash flows are recognised directly in "Hedging reserve account" under Reserves and surplus.) Ref No.35 The estimated liability for product warranties is recorded when products are sold. Value in use is arrived at by discounting the future cash flows to their present value based on an appropriate discount factor.35 AS 29.14 AS 29. frequency and average cost of warranty claims and management estimates regarding possible future incidence based on corrective actions on product failures.103 The carrying values of assets / cash generating units at each Balance Sheet date are reviewed for impairment.25 Provision for warranty AS 29.26 Hedge accounting The Company uses foreign currency forward contracts to hedge its risks associated with foreign currency fluctuations relating to highly probable forecast transactions. 2. For forecasted transactions. Contingent liabilities are disclosed in the Notes. The Company accounts for the post-contract support / provision for warranty on the basis of the information available with the Management duly taking into account the current and past technical estimates. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. or exercised.24 Provisions and contingencies AS 29. Particulars .27 A provision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources will be required to settle the obligation in respect of which a reliable estimate can be made. net of applicable deferred income taxes and the ineffective portion is recognised immediately in the Statement of Profit and Loss. The timing of outflows will vary as and when warranty claim will arise .

forward contracts with an intention to hedge its existing assets and liabilities. on grounds of prudence. Gains arising on the same are not recognised.30 Service tax input credit Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2. . 2. 1956. Derivative contracts designated as a hedging instrument for highly probable forecast transactions are accounted as per the policy stated for Hedge Accounting.27 Derivative contracts The Company enters into derivative contracts in the nature of foreign currency swaps. The balance of share issue expenses is carried as an asset and is amortised over a period of 5 years from the date of the issue of shares. All other derivative contracts are marked-to-market and losses are recognised in the Statement of Profit and Loss. Note 2. firm commitments and highly probable transactions. Particulars 2. currency options.) Ref No. until realised. Derivative contracts which are closely linked to the existing assets and liabilities are accounted as per the policy stated for Foreign Currency Transactions and Translations.29 Insurance claims Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd. to the extent balance is available for utilisation in the Securities Premium Account.28 Share issues expenses Share issue expenses and redemption premium are adjusted against the Securities Premium Account as permissible under Section 78(2) of the Companies Act.

00 50.7 GN 8.1.000.8 BS 6.1.1.1.6 GN 8.A.00.c (b) Issued Equity shares of Rs.a GN 8. 2012 Number of Rs shares As at 31 March.1.5 GN 8.000. No.1.90.00 22.1.5 GN 8.1.1.8 BS 6.c (c) Subscribed and fully paid up Equity shares of Rs.900 22. 100 each 50.c (a) Authorised Equity shares of Rs. 100 each Total Refer Notes (i) to (viii) below 34.5 GN 8.00 BS 6.900 34.900 34.b GN 8.000.00 22.900 22.A.1.000.90. 100 each 34.8 BS 6.00.A.90.7 GN 8.900 34.1.000.1.00 .900 22.1.A.000.90.Name of the Company Notes forming part of the financial statements GN 8.90.00 22.1.1 Ref.90. 2011 Number of Rs shares BS 6.00 BS 6.1.b GN 8.000. Note 3 Share capital Particulars As at 31 March.1.A.000 50.A.1.000.00 34.000 50.1.1.

Number of shares .) .1. 2012 . Note 3 Share capital (contd.Number of shares .d GN 8.Amount (Rs.A.) Particulars Notes: (i) Reconciliation of the number of shares and amount outstanding at the beginning and at the end of the reporting period: BS 6.1.) Year ended 31 March.9 Particulars Opening Balance Fresh issue Bonus ESOP Conversion Buy back Other changes (give details) Closing Balance Equity shares with voting rights Year ended 31 March. 2011 .1. No.Amount (Rs.Name of the Company Notes forming part of the financial statements GN 8.1 Ref.

A.e GN 8.11 Note 3 Share capital (contd. the ultimate holding company Subsidiaries of the holding company Associates of the holding company Subsidiaries of the ultimate holding company Associates of the ultimate holding company As at 31 March. g GN 8.) Particulars ? (ii) Provide detail of the rights.12 (iv) Details of shares held by each shareholder holding more than 5% shares: Class of shares / Name of shareholder Equity shares with voting rights Shareholder 1 Shareholder 2 Equity shares with differential voting rights Shareholder 1 Shareholder 2 Compulsorily convertible preference shares Shareholder 1 Shareholder 2 Optionally convertible preference shares Shareholder 1 Shareholder 2 Redeemable preference shares Shareholder 1 Shareholder 2 As at 31 March.f GN 8. Arrears of fixed cumulative dividends on preference shares as at 31 March.1 Ref. Also give details of dividend percentage for each class of preference shares as approved by the Board / agreement with the preference shareholders. preferences and restrictions attaching to each class of shares (each class of equity and each class of preference shares) including restrictions on the distribution of dividends and the repayment of capital. the holding company ______.1.U BS 6. Notes: BS 6.1. 20X2 ______.1. 20X1 Number of % holding in that shares held class of shares . No. the ultimate holding company Subsidiaries of the holding company Associates of the holding company Subsidiaries of the ultimate holding company Associates of the ultimate holding company BS 6.1. 20X1 ______.1.A. the ultimate holding company.1.10 BS 6. 20X2 ` ____ (As at 31 March. their subsidiaries and associates: Particulars Equity shares with voting rights Equity shares with differential voting rights Compulsorily convertible preference shares Number of shares Optionally convertible preference shares Redeemable preference shares As at 31 March.Name of the Company Notes forming part of the financial statements GN 8. 20X2 Number of shares % holding in that held class of shares As at 31 March.A.1. the holding company ______. 20X1 ` _____) (iii) Details of shares held by the holding company.

1.13 (b)_________ shares (As at 31 March. 20X1 ____ shares) of ` ___ each towards convertible securities [Preference shares (Refer (ii) above). 20X2 _____ shares (As at 31 March. BS 6. To the extent details have been given in other relevant Notes. amounts and other terms of shares so reserved. the same may be cross-referenced here instead of providing such details here.1. No.13 Note 3 Share capital (contd.A.. GN 8.1. 20X1________ shares) were reserved for issuance as follows: (a) ______ shares (As at 31 March.1. it is not necessary to give the year-wise break-up of the shares allotted or bought back. Since disclosure is for the aggregate number of shares. The details to be given should include the required number of shares. . etc. (Refer Note 29. 20X1 BS 6.j GN 8. 20X1 ____ shares) of ` ___ each towards outstanding employee stock options granted / available for grant.15 ?Give details including terms of any securities convertible into equity / preference shares issued along with the earliest date of conversion in descending order starting from the farthest such date separately for each convertible security.15 GN 8.1 Ref.h GN 8. (Refer Note 31) BS 6.1.1. contracts for supply of capital goods. if any.1) (c)______ shares (As at 31 March. but the aggregate number for the last five financial years needs to be disclosed. (vi) Aggregate number and class of shares allotted as fully paid up pursuant to contract(s) without payment being received in cash. give details of shares reserved for issue under options that arise under promoter or collaboration agreements. 20X1 ____ shares) of ` ____ each towards outstanding share warrants.1. 20X2 As at 31 March.A.) Particulars (v) As at 31 March.1.1.1. bonus shares and shares bought back need to be disclosed only if such event has occurred during a period of five years immediately preceding the Balance Sheet date.1.14 ? Details pertaining to aggregate number and class of shares allotted for consideration other than cash.A.1. convertible bonds / debentures (Refer Note (i) in Note 5 Long-term borrowings )] ?In addition. loan agreements. bonus shares and shares bought back for the period of 5 years immediately preceding the Balance Sheet date: Particulars Equity shares with voting rights Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back Equity shares with differential voting rights Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back Compulsorily convertible preference shares Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back Optionally convertible preference shares Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back Redeemable preference shares Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back Aggregate number of shares As at 31 March.14 GN 8.Name of the Company Notes forming part of the financial statements GN 8.1.i GN 8.

by officers . 20X1 Amount Number originally of shares paid up ` Equity shares with voting rights Equity shares with differential voting rights Compulsorily convertible preference shares Optionally convertible preference shares Redeemable preference shares .) Particulars ` Equity shares with voting rights Aggregate of calls unpaid .by officers .by directors .1 Ref.by others Compulsorily convertible preference shares Aggregate of calls unpaid .by officers .1. 20X1 Number of ` shares Note 3 Share capital (contd. No.A.1. 20X2 Number of shares As at 31 March.1.k GN 8.by directors .l (viii) Details of forfeited shares Class of shares As at 31 March.by others Optionally convertible preference shares Aggregate of calls unpaid .by others Equity shares with differential voting rights Aggregate of calls unpaid .by officers .by directors .by others BS 6.by officers .A.by directors . 20X2 Number Amount originally of shares paid up ` As at 31 March.by directors .Name of the Company Notes forming part of the financial statements GN 8.16 (vii) Details of calls unpaid Particulars As at 31 March. BS 6.by others Redeemable preference shares Aggregate of calls unpaid .

2.10 investment in non-integral foreign operations Closing balance AS 11.10 Less: Utilised / transferred during the year (give details) Closing balance BS 6.10 Less: Utilised for set off against depreciation Written back / other utilisations during the year (give details) Closing balance BS 6.2 Ref.2.1.1.Name of the Company Notes forming part of the financial statements GN 8.2.B. BS 6.2.b .2.1.5 Opening balance GN 8.1.i.i.1.b (b) Capital redemption reserve GN 8.10 Less: Utilised during the year (give details) Closing balance BS 6.1.1.1.2.2 GN 8.i.10 Add: Amounts recorded on grants/modifications/cancellations during the year Less: Written back to Statement of Profit and Loss during the year GN 8.10 Add: Transferred from surplus in Statement of Profit and Loss GN 8. 20X2 ` As at 31 March.10 Transferred to Securities premium account GN 8.2.2.2.2.2.2.1.1.1.e (e) Revaluation reserve GN 8.10 Add: Addition on revaluations during the year GN 8.B.1.2.2.10 Add / (Less): Effect of foreign exchange rate variations during the year Add / (Less): Transferred to Statement of Profit and Loss on disposal of the net GN 8.1.10 GN 8.1.B.10 Add: Additions during the year Transferred from surplus in Statement of Profit and Loss Others (give details) GN 8.2.4 Opening balance GN 8.i. 20X1 ` BS 6.10 Less: Deferred stock compensation expense Closing balance (g) General reserve Opening balance GN 8.1.10 Add: Additions during the year Transferred from surplus in Statement of Profit and Loss Others (give details) GN 8.7 Opening balance GN 8.1.1.1.1.1.2.2.B.10 Add : Premium on shares issued during the year GN 8.1.c (c) Securities premium account GN 8.10 Less : Utilised during the year for: Issuing bonus shares Writing off preliminary expenses Writing off shares / debentures issue expenses Premium on redemption of redeemable preference shares / debentures Buy back of shares Others (give details) Closing balance BS 6.i.B.i.10 Less: Utilised / transferred during the year for: Issuing bonus shares Others (give details) Closing balance (h) Foreign currency translation reserve Opening balance GN 8.10 (a) Capital reserve Opening balance Add: Additions during the year (give details) Less: Utilised / transferred during the year (give details) Closing balance Note 4 Reserves and surplus Particulars As at 31 March.a GN 8.1.B. No.2.2.f (f) Share options outstanding account GN 8.d (d) Debenture redemption reserve GN 8.6 Opening balance GN 8.3 Opening balance GN 8.1.2.40.2.2.1.2.

10 Opening balance Add: Profit / (Loss) for the year Amounts transferred from: General reserve Other reserves (give details) Less: Interim dividend Dividends proposed to be distributed to equity shareholders (`___ per share) Dividends proposed to be distributed to preference shareholders (`___ per share) Tax on dividend Transferred to: General reserve Capital redemption reserve Debenture redemption reserve Other reserves (give details) Closing balance Total GN 8.iii GN 8.2.B.h (k) Surplus / (Deficit) in Statement of Profit and Loss BS 6.i.g GN 8.B.2.B.1.12 GN 8.1.2.10 outstanding at the end of the year GN 8.8 GN 8.1.2.2. Note 4 Reserves and surplus (contd.10 Add / (Less): Transferred to Statement of Profit and Loss Closing balance (j) Other reserves (specify the nature and purpose of each reserve) Opening balance Add: Additions / transfers during the year Less: Utilisations / transfers during the year Closing balance BS 6.1.1. 20X2 ` As at 31 March.2.1.2.10 BS 6.Name of the Company Notes forming part of the financial statements GN 8.) Particulars As at 31 March.2.i.10 GN 8. 20X1 ` (i) Hedging reserve Opening balance Add / (Less): Effect of foreign exchange rate variations on hedging instruments GN 8.1. No.1.1.U PL 5(iv)(a) GN 10.9 GN 8.U BS 6.2 Ref.9 .1.10 BS 6.10 PL 5(iv)(b) GN10.2.

other shareholders or others have been provided for the borrowings.C.e GN 8. BS 6.3.ii BS 6.ii BS 6.c) Secured Unsecured (g) Other loans and advances (specify nature) Secured Unsecured Total # A liability is classified as current if.b GN 8.3.C.ii BS 6. if the breaches are considered minor and the bank has not recalled the loan anytime before the date of approval of the financial statements.C.C. However.ii BS 6. i i i @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures .ii Note 5 Long-term borrowings # Particulars (a) Bonds / debentures (Refer Note (i) below) Secured Unsecured (b) Term loans From banks Secured Unsecured From other parties Secured Unsecured (c) Deferred payment liabilities Secured Unsecured (d) Deposits Secured Unsecured (e) Loans and advances from related parties @ (Refer Note 30.ii BS 6.ii BS 6.i. of terms and conditions of the loans to determine if such a breach would require classification of the loan under current liabilities. as it may be possible that the Company may not have the right to defer settlement.7 GN 8.1.C. No.C.3.C.1. promoters.C.3.1 GN 8.10 GN 7.8 Ref.d GN 8.i.Name of the Company Notes forming part of the financial statements GN 8.5 BS 6.1 GN 8.7) As at 31 March.ii BS 6.1.C. if any.C.ii BS 6. the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. the Company could continue to classify the loan as non-current.8.15 BS 6.C. 20X1 ` BS 6.g BS 6.3. at the option of the counterparty.1.2 GN 8.1.ii BS 6.f BS 6.ii BS 6.i.3.20 GN 6.i.C. (b) Liabilities / borrowings that.1.ii Secured Unsecured (f) Long-term maturities of finance lease obligations (Refer Note 30.C.C.ii BS 6.1. are required to be settled by issuance of equity instruments do not affect the classification of the underlying liability / borrowing.19 BS 6.3.C.ii BS 6.1. Loans and advances should include those advances which are in the nature of loans. .C.1.C.c GN 8.9 BS 6.C.3.C. should be classified as unsecured.ii BS 6.8 BS 6. Borrowings for which the Company has not provided any security but only guarantees or other personal securities (shares or other assets) by directors.C. 20X2 ` As at 31 March.C. as on the Balance Sheet date.ii BS 6.3.C. The following may be noted with respect to borrowings: (a) The Company would need to evaluate breaches.i.i.C.i.a GN 7.

3. plant and machinery. 20X1 Secured Unsecured ` ` BS 6.3.3. (iii) Details of terms of repayment for the other long-term borrowings and security provided in respect of the secured other long-term borrowings: Particulars Terms of repayment As at 31 March.18 GN 8.3.1.3.17 GN 8. 20X2 Secured Unsecured ` ` As at 31 March.C. 20X1 ____ bonds / debentures of ` ___ each) were available for reissuance.1. 20X2.C.4 Note 5 Long-term borrowings (contd.3.11 GN 8.1.1 GN 8. the applicable rate of interest and other significant relevant terms.Term loans from other parties Deferred payment liabilities: Deferred sales tax liability Deferred payment for acquisition of fixed assets Total . 1 Finance lease Co.v GN 8.) Particulars ?(In the descending order of maturity / conversion.Long-term maturities of finance lease obligations Other loans and advances: Loan 1 Advance 1 Total .1.1.Deposits Loans and advances from related parties: RP 1 RP 2 Total .1. As at 31 March.vi GN 8. maturity date should be considered as the due date for the first installment) Particulars Terms and conditions* As at 31 March. in which case.11 GN 8. No.1.ii BS 6. 20X2 As at 31 March.Term loans from banks Term loans from other parties: ABC Ltd. Total .C.Loans and advances from related parties Long-term maturities of finance lease obligations: Finance lease Co.Bonds / debentures ? * The disclosure about the nature of security should cover the type of asset given as security e.4 GN 8. 20X1 Secured Unsecured Secured Unsecured and security* ` ` ` ` Term loans from banks: XXX Bank YYY Bank Total . ___ number of bonds / debentures of ` ___ each (As at 31 March.1. give details for each loan separately. etc.C.1.1.17 GN 8.1.1. XYZ Ltd.1. they may be aggregated. Disclosure of repayment (including premium) / conversion terms should include the period of maturity with respect to the Balance Sheet date.iv GN 8.ii BS 6.3.10 GN 7.1.3. Further.12 __% Redeemable bonds / debentures __ % Convertible bonds / debentures Others Total . unless the nature of security and repayment terms of individual loans within a category are similar.3.3. land and building. 2 Total .13 GN 8.g.1. number and amount of installments due.2 GN 8.13 GN 8.12 GN 8.3.3. (ii) The Company is eligible to reissue the (state type) bonds / debentures that have been redeemed.8 Ref.1. If redeemable in installments. Notes: (i) Details of bonds / debentures issued by the Company: GN 8.1 GN 8.3.C.18 .3.5 BS 6. if any.11 GN 8. inventories.3.Deferred payment liabilities Deposits: Public deposits Inter-corporate deposit 1 Inter-corporate deposit 2 Total .3.Name of the Company Notes forming part of the financial statements GN 8.12 GN 8.1.3.3.Other loans and advances BS 6.7 GN 8.3.1.3.1.1.

3. in which case. refer items (a) and (b) in Note 10 Other current liabilities.1.1.3.3. 20X1 ` Bonds / debentures Term loans from banks Term loans from other parties Deferred payment liabilities Deposits Loans and advances from related parties Long-term maturities of finance lease obligations Other loans and advances GN 8. Further.15 GN 8. the applicable rate of interest and other significant relevant terms if any. inventories.1. additional disclosure may be made thereof. etc.3. 20X2 ` Period of default As at 31 March.1. BS 6.16 . the same may be clubbed together for disclosure purposes with adequate details or cross referencing. No. 20X1 ` Period of default BS 6.7 GN 8.1.8 Ref.18 Note 5 Long-term borrowings (contd.3.14 GN 8. in which case. number and amount of installments due.10 GN 7.vii GN 8.3. As at 31 March.1.1.2 GN 8.1 GN 8.1.3.1 GN 8. for any borrowing.13 ? When promoters.3.3. unless the nature of security and repayment terms of individual loans within a category are similar.g.1.6 GN 8.) Particulars ? * Disclosure of repayment terms should include the period of maturity with respect to the Balance Sheet date.Name of the Company Notes forming part of the financial statements GN 8.17 GN 8. unless one security is given for multiple loans. they may be aggregated.iii GN 8.3.1. plant and machinery. land and building.1. The disclosure about the nature of security should cover the type of asset given as security e.1.3.3.C. The details of security should be given for each loan separately.3 GN 8. GN 8.1.3. other shareholders or any third party have given any personal security such as shares or other assets held by them.3.1. 20X2 ` As at 31 March. give details for each loan separately.13 (iv) Details of long-term borrowings guaranteed by some of the directors or others: Particulars As at 31 March.C. (v) The Company has defaulted in repayment of loans and interest in respect of the following: Particulars Bonds / debentures Principal Interest Term loans from banks Principal Interest Term loans from other parties Principal Interest Deferred payment liabilities Principal Interest Deposits Principal Interest Loans and advances from related parties Principal Interest Long-term maturities of finance lease obligations Principal Interest Other loans and advances Principal Interest (vi) For the current maturities of long-term borrowings.

D. No. professionals and others under contract) in the normal course of business.D.4 Ref.a GN 8.4.1 (b) Others: (i) Payables on purchase of fixed assets (ii) Contractually reimbursable expenses (iii) Interest accrued but not due on borrowings (iv) Interest accrued on trade payables (v) Interest accrued on others (vi) Trade / security deposits received (vii) Advances from customers (viii) Income received in advance (Unearned revenue) (ix) Others (specify nature) Total * Trade payables are dues in respect of goods purchased or services received (including from employees.b GN 8. Note 6 Other long-term liabilities Particulars As at 31 March. BS 6.4.1 (a) Trade Payables: * (i) Acceptances (ii) Other than Acceptances BS 6. 20X1 ` i . 20X2 ` As at 31 March.Name of the Company Notes forming part of the financial statements GN 8.

4.E.14) (iv) Provision for estimated losses on onerous contracts (Refer Note 30.5. the amounts payable to the Fund should not classified as provisions but should be classified as Other long-term liabilities or Other current liabilities.b) (v) Provision for other employee benefits (give details) (b) Provision .b) (iv) Provision for other defined benefit plans (net) (give details) (Refer Note 30.14) (v) Provision for other contingencies (Refer Note 30.3 GN 8.Name of the Company Notes forming part of the financial statements GN 8.4. 20X1 ` GN 7.a Note 7 Long-term provisions Particulars (a) Provision for employee benefits: (i) Provision for compensated absences (ii) Provision for gratuity (net) (Refer Note 30.E. .5 Ref.14) (vi) Provision .b) (iii) Provision for post-employment medical benefits (Refer Note 30. as applicable.b i Total If the employee benefits are funded. BS 6.4.others (give details) As at 31 March.Others: (i) Provision for premium payable on redemption of bonds (Refer Note 5 Long-term borrowings) (ii) Provision for estimated loss on derivatives (iii) Provision for warranty (Refer Note 30.1 BS 6. 20X2 ` As at 31 March. No.

F.Other loans and advances ? The disclosure about the nature of security should cover the type of asset given as security e.F.F.F.from other parties Loans and advances from related parties: RP 1 RP 2 Total .3.1. inventories.F.6. 20X2 ` As at 31 March. 20X1 ` Loans repayable on demand from banks: XXX Bank YYY Bank Total .13 As at 31 March.i.d BS 6.ii BS 6.b GN 6. Notes: (i) Details of security for the secured short-term borrowings: Particulars Nature of security i i BS 6.F.F. No.ii GN 8. @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures . . etc.F.8 GN 8.i.1. Total .F.i. the same may be clubbed together for disclosure purposes with adequate details or cross referencing.F.1.ii BS 6.7) As at 31 March.20 BS 6.from banks Loans repayable on demand from other parties: ABC Ltd.1 GN 8.1.11 GN 8.a BS 6.F.i.15 GN 8.ii Note 8 Short-term borrowings Particulars (a) Loans repayable on demand From banks Secured Unsecured From other parties Secured Unsecured (b) Loans and advances from related parties @ (Refer Note 30. unless one security is given for multiple loans.2 Ref.Loans and advances from related parties Deposits: Public deposits Inter-corporate deposit 1 Inter-corporate deposit 2 Total .1.ii BS 6. The details of security should be given for each loan separately. land and building.6.F.ii BS 6.1.3.ii Secured Unsecured (c) Deposits Secured Unsecured (d) Other loans and advances (specify nature) Secured Unsecured Total In case of borrowings for which the Company has not provided any security but only guarantees by directors or others have been provided for such borrowings.ii BS 6.Deposits Other loans and advances: Loan 1 Advance 1 Total .12 GN 8.ii BS 6.F.F.Name of the Company Notes forming part of the financial statements GN 7.g.3. 20X1 ` BS 6. in which case.F.ii BS 6. BS 6. plant and machinery. they should be classified as unsecured.ii BS 6.1. 20X2 ` As at 31 March.c BS 6.3. XYZ Ltd.

6.Name of the Company Notes forming part of the financial statements GN 7.1. No. 20X1 ` .1.8 GN 8.13 Note 8 Short-term borrowings (contd.1.1.3.1.1 GN 8.F.2 Ref.iii GN 8.3 GN 8.) Particulars (ii) Details of short-term borrowings guaranteed by some of the directors or others: Particulars Loans repayable on demand from banks Loans repayable on demand from other parties Loans and advances from related parties Deposits Other loans and advances As at 31 March. BS 6.6. 20X2 ` As at 31 March.3.

1.8 GN 8.15 GN 8.3.2 Ref.F.3. 20X2 Period of default As at 31 March.1.6.iv GN 8.14 GN 8.16 Loans repayable on demand from banks Principal Interest Loans repayable on demand from other parties Principal Interest Loans and advances from related parties Principal Interest Deposits Principal Interest Other loans and advances Principal Interest Note 8 Short-term borrowings (contd.3. BS 6.6.1 GN 8. No.3.1.1.) Particulars (iii) The Company has defaulted in repayment of loans and interest in respect of the following: Particulars As at 31 March.1.1.6 GN 8.1.Name of the Company Notes forming part of the financial statements GN 7. 20X1 Period of default ` ` .

Name of the Company Notes forming part of the financial statements GN 8.6.2 Ref. No. BS 6.D.a GN 7.1.6 GN 8.4.1 Note 9 Trade payables * Particulars Trade payables: Acceptances Other than Acceptances Total * Trade payables are dues in respect of goods purchased or services received (including from employees, professionals and others under contract) in the normal course of business. As at 31 March, 20X2 ` As at 31 March, 20X1 `

i

Name of the Company Notes forming part of the financial statements GN 8.6.3 GN 7.1.7 Ref. No. BS 6.G.a GN 8.3.1.10 BS 6.G.b BS 6.G.c BS 6.G.d BS 6.G.e BS 6.G.f BS 6.G.g GN 8.2.1 GN 8.2.2 GN 8.2.3 BS 6.G.h BS 6.G.i BS 6.G.j Note 10 Other current liabilities @ Particulars (a) Current maturities of long-term debt (Refer Note (i) below) (b) Current maturities of finance lease obligations (Refer Note 30.8.c) (c) Interest accrued but not due on borrowings (d) Interest accrued and due on borrowings (e) Income received in advance (Unearned revenue) (f) Unpaid dividends (g) Application money received for allotment of securities and due for refund and interest accrued thereon # As at 31 March, 20X2 ` As at 31 March, 20X1 `

(h) Unpaid matured deposits and interest accrued thereon (i) Unpaid matured debentures and interest accrued thereon (j) Other payables (i) Statutory remittances (Contributions to PF and ESIC, Withholding Taxes, Excise Duty, VAT, Service Tax, etc.) (ii) Payables on purchase of fixed assets (iii) Contractually reimbursable expenses (iv) Interest accrued on trade payables (v) Interest accrued on others (vi) Trade / security deposits received (vii) Advances from customers (viii) Others (specify nature) Total @ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. Amount of share application money received in excess of the authorised / issued capital or where minimum subscription requirement is not met and those that are refundable along with interest accrued thereon are classified as part of other current liabilities.

GN 7.1.6

i i
GN 8.2.3 GN 8.3.1.11

? # Give details of the terms and conditions, number of shares proposed to be issued, the amount of premium, if any, the period before which the
shares are to be allotted, whether the Company has sufficient authorised capital to allot the shares, the period beyond which the share application money is pending allotment with the reasons therefor and the interest accrued on amounts due for refund, to the extent applicable. Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Note 5 - Long-term borrowings for details of security and guarantee): As at 31 March, 20X2 As at 31 March, 20X1 Particulars ` ` (a) Bonds / debentures Secured Unsecured (b) Term loans From banks Secured Unsecured From other parties Secured Unsecured (c) Deferred payment liabilities Secured Unsecured (d) Deposits Secured Unsecured (e) Loans and advances from related parties (Refer Note 30.7) Secured Unsecured (f) Other loans and advances (specify nature) Secured Unsecured Total

Name of the Company Notes forming part of the financial statements GN 8.6.4 Ref. No. BS 6.H.a Note 11 Short-term provisions Particulars (a) Provision for employee benefits: @ (i) Provision for bonus (ii) Provision for compensated absences (iii) Provision for gratuity (net) (Refer Note 30.4.b) (iv) Provision for post-employment medical benefits (Refer Note 30.4.b) (v) Provision for other defined benefit plans (net) (give details) (Refer Note 30.4.b) (vi) Provision for other employee benefits (give details) (b) Provision - Others: (i) Provision for tax (net of advance tax ` ___ (As at 31 March, 20X1 ` ___) (ii) Provision for premium payable on redemption of bonds (Refer Note 5 Long-term borrowings) (iii) Provision for estimated loss on derivatives (iv) Provision for warranty (Refer Note 30.14) (v) Provision for estimated losses on onerous contracts (Refer Note 30.14) (vi) Provision for other contingencies (Refer Note 30.14) (vii) Provision for proposed equity dividend (viii) Provision for proposed preference dividend (ix) Provision for tax on proposed dividends (x) Provision - others (give details) As at 31 March, 20X2 ` As at 31 March, 20X1 `

GN 7.3 GN 8.5.1

BS 6.H.b

GN 8.8.7.7 GN 8.8.7.7

i i

Total @ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. Employee benefits would need to be evaluated for such classification even if they are measured as long-term employee benefits under AS 15 Employee Benefits , based on the Company's unconditional right to defer settlement for 12 months from the Balance Sheet date. If the employee benefits are funded, the amounts payable to the Fund should not classified as provisions but should be classified as Other long-term liabilities or Other current liabilities, as applicable.

e.7.ii BS 6. 20X1 ` GN 8.1.37.22.22. Note 12 Fixed assets A.7.I. Railway sidings.1 Ref.iii AS 10.i AS 6.1 BS 6. No. Tangible assets Balance as at 1 April. Owned Taken under finance lease * Given under operating lease * Total Previous year Additions Disposals Gross block Acquisitions through Reclassified as held Revaluation increase business for sale combinations ` ` ` Effect of foreign currency exchange differences ` Borrowing cost capitalised Other adjustments Balance as at 31 March. 20X2 ` ` ` ` ` .I.i BS 6.I. etc.a AS 19.b (a) Land Freehold Leasehold * (b) Buildings Own use Given under operating lease * (c) Plant and Equipment Owned Taken under finance lease * Given under operating lease * (d) Furniture and Fixtures Owned Taken under finance lease * Given under operating lease * (e) Vehicles Owned Taken under finance lease * Given under operating lease * (f) Office equipment Owned Taken under finance lease * Given under operating lease * (g) Leasehold improvements Owned Taken under finance lease * Given under operating lease * (h) Others (specify nature).g.Name of the Company Notes forming part of the financial statements GN 8.28 AS 19.

b ` ` ` ` ` ` ` ` i GN 8.iii AS 10. year of appraisal. 20X2 Net block Balance as at 31 March.7. .a AS 19.22.1 AS 10. Owned Taken under finance lease * Given under operating lease * Total Previous year * Information regarding assets under lease (taken or given). may also be given as a separate note for each class of asset.1 BS 6.I. 20X1 ` GN 8. where applicable.I.1 Ref.ii BS 6.i AS 6.) A Tangible assets Balance as at 1 April.37. 20X1 Depreciation / amortisation expense for the year Eliminated on disposal of assets Accumulated depreciation and impairment Eliminated on reclassification as held for sale Impairment losses recognised in statement of profit and loss Reversal of impairment losses recognised in Statement of Profit and Loss ` Other adjustments Balance as at 31 March. No. 20X2 Balance as at 31 March. e.1.28 AS 19.i BS 6.g.iii (a) Land Freehold Leasehold * (b) Buildings Own use Given under operating lease * (c) Plant and Equipment Owned Taken under finance lease * Given under operating lease * (d) Furniture and Fixtures Owned Taken under finance lease * Given under operating lease * (e) Vehicles Owned Taken under finance lease * Given under operating lease * (f) Office equipment Owned Taken under finance lease * Given under operating lease * (g) Leasehold improvements Owned Taken under finance lease * Given under operating lease * (h) Others (specify nature).I.22. Note 12 Fixed assets (contd. ? ? Asset disposals through demergers and amounts written off on reduction of capital should be disclosed separately for each class of assets. involvement of external valuer as long as the concerned assets are held by the Company.37.Name of the Company Notes forming part of the financial statements GN 8. Railway sidings. method adopted to compute revalued amounts.7. nature of indices used.7.1. etc. Also give details such as gross book value of revalued assets.

should be disclosed above. models.1.7.J. ? ? Asset disposals through demergers and amounts written off on reduction of capital should be disclosed separately for each class of assets.c (h) Licenses and franchise (i) Others (specify nature) Total Previous year It may be noted that AS 26 Intangible Assets does not permit revaluation of intangible assets.J.ii GN 8. patents and other intellectual property rights. Note 12 Fixed assets (contd. services and operating rights (g) Recipes. patents and other intellectual property rights.7.2 (a) Goodwill (b) Brands / trademarks (c) Computer software (d) Mastheads and publishing titles (e) Mining rights (f) Copyrights. 20X2 ` ` ` ` ` ` BS 6.1 AS 26. formulae. designs and prototypes (h) Licenses and franchise (i) Others (specify nature) Total Previous year Ref.94.J.2 (a) Goodwill (b) Brands / trademarks (c) Computer software (d) Mastheads and publishing titles (e) Mining rights (f) Copyrights.i BS 6. 20X2 Net block Balance as at 31 March.1 Ref.7. Existence and carrying amount of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities needs to be disclosed.ii GN 8.Name of the Company Notes forming part of the financial statements GN 8. services and operating rights (g) Recipes.7.1.i BS 6. 20X2 Balance as at 31 March. 20X1 Additions Disposals Gross block Acquisitions through Reclassified as held business for sale combinations ` ` Effect of foreign currency exchange differences ` Borrowing cost capitalised Other adjustments Balance as at 31 March. 20X1 Depreciation / amortisation expense for the year Accumulated depreciation and impairment Eliminated on disposal of assets Eliminated on reclassification as held for sale Impairment losses recognised / (reversed) in Statement of Profit and Loss ` Other adjustments Balance as at 31 March. . B Intangible assets Balance as at 1 April. formulae.J. No. models.1. designs and prototypes ` ` ` ` ` ` ` i GN 8.) B Intangible assets Balance as at 1 April. Impairment losses recognised / reversed. 20X1 ` BS 6. if any. No.

I.1 Ref.33 31 March.11) Depreciation and amortisation relating to continuing operations BS 6.7. 20X2 ` For the year ended 31 March.46. 20X1 ` 31 March. GN 9.5. 20X2 31 March.iii ? Details to be provided for each class of asset Opening balance Written off on reduction of capital Date Amount Written off on revaluation Date Amount Added on revaluation Date Amount Balance as at 31 March (ii) Details of assets acquired under hire purchase agreements: Particulars Gross block 31 March.34 (iii) Details of assets jointly owned by the Company: Particulars Extent of ownership by the Company Proportion of the original cost Accumulated depreciation Net block 31 March. 20X2 ` 31 March.) Particulars For the year ended 31 March. 20X2 ` Net block 31 March.7. 20X1 ` ` AS 10.J.iv GN 8. 20X1 ` ? For each class of asset given on operating lease.Name of the Company Notes forming part of the financial statements GN 8. Depreciation and amortisation relating to continuing operations: Particulars Note 12 Fixed assets (contd. give details of the gross carrying amount. 20X1 ` AS 10.2.1. . 20X2 31 March.iv BS 6.a 31 March. 20X1 Prior Year 1 Prior Year 2 Prior Year 3 ` ` ` ` ` GN 8.1.7. 20X1 ` Depreciation and amortisation for the year on tangible assets as per Note 12 A Depreciation and amortisation for the year on intangible assets as per Note 12 B Less: Utilised from revaluation reserve Depreciation and amortisation relating to discontinuing operations (Refer Note 30.1. accumulated depreciation and accumulated impairment losses at the Balance Sheet date. No. 20X1 ` 31 March. 20X2 ` 31 March.6 C. 20X2 ` AS 19.iii Notes: (i) Details of amounts written off on reduction of capital or revaluation of assets or sums added to assets on revaluation during the preceding 5 years: Particulars Year 31 March.

partly paid up ` 5 (As at 31 March.7 GN 8.2 GN 7.c GN 8.5 AS 13.26 AS 13.i.i BS 6.7.7.4 BS 6.7.2.g. 20X2 Unquoted # ` Total ` Quoted ` As at 31 March.2.K. means an investment in respect of which there has been granted a quotation or permission to deal on a recognized stock exchange.K.7.Name of the Company Notes forming part of the financial statements AS 13.7 GN 8.K.2.2.000) shares of ` 10 each fully paid up in ABC Ltd.ii GN 8.4.e GN 8. to promote the trade or business of the first company. 20X1 : 1.27 GN 8. # The term quoted investments has not been defined in the Revised Schedule VI.K.i.7.4 BS 6. 2.1 BS 6.4.g. 5.2 Note 13 Non-current investments Particulars Quoted # ` As at 31 March..2.000 (As at 31 March. No. E.K. BS 6. The term "trade investment" is normally understood as an investment made by a company in shares or debentures of another company.7.7.500 (As at 31 March. 20X1: 4.g BS 6. and the expression “unquoted investment” shall be construed accordingly.2.2. (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (b) Investment in preference shares (give details separately for fully / partly paid up shares) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (c) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (d) Investment in partnership firms (Refer Note below) (e) Other non-current investments (specify nature) Total .2.i.K.7 GN 8.i.7.h GN 8. 20X1 Unquoted ` Total ` Ref.7. as defined in the Old Schedule VI.Trade (A) @ The term “trade investment” has not been defined in the Revised Schedule VI or in the Accounting Standards.. Trade @ (a) Investment in equity instruments (give details separately for fully / partly paid up instruments) (i) of subsidiaries E. BS 6. The expression “quoted investment”.7 i i .1 GN 7. 20X1 : ` 3) in ABC Ltd.7.7.2.b GN 8.000) shares of ` 10 each.K.32 GN 8.i.2.4 Investments (At cost): A.7 GN 8.

2.i.7.Name of the Company Notes forming part of the financial statements AS 13.7 GN 8.7.2 i BS 6.2.d BS 6.K.7 GN 8.7.i.27 GN 8.2.7. Other investments (a) Investment property (specify nature). (b) Investment in equity instruments (give details separately for fully / partly paid up instruments) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (c) Investment in preference shares (give details separately for fully / partly paid up shares) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (d) Investment in government or trust securities (i) government securities (ii) trust securities (e) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (f) Investment in mutual funds (give details) (g) Investment in partnership firms (Refer Note below) GN 8. if any) Details of the original cost of each class of investment property.f BS 6. BS 6. (net off accumulated depreciation and impairment.7.K.K.2 GN 7.2.4.) Particulars Quoted ` As at 31 March.2.2.9 . accumulated depreciation and impairment.2. in respect of the same may be provided by the Company as a Note. 20X2 Unquoted ` Total ` Quoted ` As at 31 March.i.a GN 8.4 BS 6.K.i.i.4.K.K.4 BS 6.26 AS 13.7.7.7.4 BS 6. if any.1 GN 7. No.g GN 8.K.b GN 8.7.i.c GN 8.2.7 B.e GN 8. 20X1 Unquoted ` Total ` Ref.2 Note 13 Non-current investments (contd.i.

2 Note 13 Non-current investments (contd. 20X2 BS 6.27 GN 8.Name of the Company Notes forming part of the financial statements AS 13.4.35.) Particulars Quoted ` (h) Other non-current investments (specify nature) As at 31 March.K.35.iii.8 GN 8.9 Total .K.iii.26 AS 13.7 GN 8. 20X2 Unquoted ` Total ` Quoted ` As at 31 March.Other investments (B) Total (A+B) BS 6.7.K.i. 20X1 Total capital Share of each partner in the profits of the firm Share of each partner Names of partners in in the profits of the the firm firm .2.1 GN 7.7.7. 20X1 Unquoted ` Total ` Ref.7.a AS 13.2 GN 7.g GN 8. BS 6.7. No.b AS 13.2.2.3 Less: Provision for diminution in value of investments Total BS 6.i.c GN 8.a AS 13.2.35.e Aggregate amount of unquoted investments Note: Other details relating to investment in partnership firms As at 31 March.K.7.4.9 1 2 Name of the firm Names of partners in the firm Total capital As at 31 March.2.7.K.2.K.e GN 8.e Aggregate amount of quoted investments Aggregate market value of listed and quoted investments Aggregate value of listed but not quoted investments BS 6.6 BS 6.h GN 8.iii.iii.

If there are any significant restrictions on the right of ownership. AS 13.000 (As at 31 March. In case of other than temporary diminution in the value of long-term investments.000)}]. . realisability of investments or the remittance of income and proceeds of disposal. ? 2.2. Lower of cost and fair value).5 GN 8. ? 1.7.2. {Net-off provision for other than temporary diminution ` 25. The investments in LLPs will be disclosed separately under other investments. Hence. need not be made for investments in LLPs.000 (As at 31 March. The value of each long-term investment should be carried at cost less provision for other than temporary diminution in the value thereof.35. the carrying value of each investment may be stated at cost less the provision made for such diminution.7 GN 8. Further. other disclosures prescribed for investment in partnership firms. It is recommended to disclose the amount of provision netted-off for each longterm investment. 20X1: 5. If such presentation is opted.3 The portion of long-term investment as per AS 13 which is expected to be realised within twelve months from the Balance Sheet date needs to be shown as current investment.2. Also.2. the basis of valuation stated for investments should be changed from "At cost" to "At cost unless stated otherwise" and the aggregate of provision made for other than temporary diminution in the value of long-term investments should be disclosed separately. 20X1: ` 25. ? 3. disclosures pertaining to investments in partnership firms will not include investments in LLPs. [Illustrative disclosure: 5.d ? 4. Investments that are not carried at cost should be stated separately specifying the basis of valuation thereof (At cost less provision for other than temporary diminution.7. A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act. the same should be disclosed separately in the financial statements.7. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and whether the shares are fully paid or partly paid. 1932.000) equity shares of ` 10 each fully paid up in ABC Ltd.7. the above format should be suitably modified.4 GN 8.Name of the Company Notes forming part of the financial statements i i i GN 8.

considered good (i) CENVAT credit receivable (ii) VAT credit receivable (iii) Service Tax credit receivable (i) Other loans and advances (specify nature) Secured. No. considered good Unsecured.i BS 6. 20X1 ` ____) .i GN 6.ii BS 6.L.L.ii BS 6.L.L.ii BS 6. considered good Unsecured.Unsecured.Unsecured. considered good Doubtful Less: Provision for doubtful loans and advances (d) Loans and advances to employees Secured.L.L.ii BS 6.ii BS 6.i BS 6.15 BS 6.L.ii BS 6. considered good (For e. considered good Doubtful Less: Provision for doubtful loans and advances (e) Prepaid expenses .L.L.L. 20X1 ` ` BS 6.L.L.7.L.L.ii BS 6.ii BS 6.ii BS 6.i BS 6.ii BS 6. etc. considered good Unsecured.L.iii .L.ii BS 6.L.L.Name of the Company Notes forming part of the financial statements GN 8.ii BS 6.Unsecured.ii BS 6.7) Secured.iii BS 6.iii BS 6.L.3 Ref.L. considered good Unsecured.ii BS 6. considered good Doubtful Less: Provision for doubtful advances (b) Security deposits Secured. considered good Doubtful Less: Provision for doubtful deposits (c) Loans and advances to related parties (give details @) (Refer Note 30. considered good (h) Balances with government authorities Unsecured.ii BS 6. considered good Unsecured.L.L. BS 6.L. considered good (g) MAT credit entitlement # . Annual maintenance contracts.ii BS 6.L. considered good Doubtful Less: Provision for other doubtful loans and advances Total BS 6.iii BS 6. Insurance premium.L.L.L.L.iii BS 6.) As at 31 March.ii (f) Advance income tax # (net of provisions ` ___ (As at 31 March.g.ii Note 14 Long-term loans and advances Particulars (a) Capital advances * Secured.ii BS 6. 20X2 As at 31 March.

3 ` i i i BS 6. which are non-current in nature. if any.3 Ref.Shortterm loans and advances. . @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures .iv ? *Or any of them either severally or jointly with any other person to be stated separately. # The current portion of advance tax and MAT credit entitlement. Note: Long-term loans and advances include amounts due from: Particulars As at 31 March.Name of the Company Notes forming part of the financial statements GN 8. Note 14 Long-term loans and advances (contd.7. needs to be disclosed under Note 20 .) Particulars * Capital advances should be classified as non-current since the Company would not expect these to be realised in cash but would be converted / settled through fixed assets. No. 20X1 ` Directors * Other officers of the Company * Firms in which any director is a partner (give details per firm) Private companies in which any director is a director or member (give details per company) GN 8.L. 20X2 As at 31 March.7.

M. i @ Cash and cash equivalents that are restricted from being exchanged or used to settle a liability for more than 12 months from the Balance Sheet date should be classified under Non-current assets.M. In addition to long-term trade receivables. No.M.iii BS 6.4 (b) Unamortised expenses (i) Ancillary borrowing costs (ii) Share issue expenses (where applicable) (iii) Discount on shares (where applicable) (c) Accruals (i) Interest accrued on deposits (ii) Interest accrued on investments (iii) Interest accrued on trade receivables BS 6.ii (d) Others @ (i) Insurance claims (ii) Receivables on sale of fixed assets (iii) Contractually reimbursable expenses (iv) Others (specify nature) Total # Trade receivables are dues in respect of goods sold or services rendered in the normal course of business.M. 20X2 ` As at 31 March. 20X2 ` As at 31 March. considered good Doubtful Less: Provision for doubtful trade receivables As at 31 March.4 As at 31 March.iii BS 6.M. BS 6.iii BS 6.7. 20X1 ` AS 16. . considered good Unsecured. it is advisable that such doubtful amount as well as any provision made there against is separately disclosed.4 Ref.iii Note: Long-term trade receivables include debts due from: Particulars Directors * Other officers of the Company * Firms in which any director is a partner (give details per firm) Private companies in which any director is a director or member (give details per company) GN 8.iii Note 15 Other non-current assets Particulars (a) Long-term trade receivables # (including trade receivables on deferred credit terms) (Refer Note below) Secured.M.M. in case any other amount classified under this category is doubtful. 20X1 ` ? *Or any of them either severally or jointly with any other person to be stated separately. i BS 6.i BS 6.7.Name of the Company Notes forming part of the financial statements GN 8.

i.7.i.N.d GN 8.4. 20X2 Unquoted # ` Total ` Quoted ` As at 31 March. No. unless otherwise stated) (a) Investment in equity instruments (give details separately for fully / partly paid up instruments) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (b) Investment in preference shares (give details separately for fully / partly paid up shares) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (c) Investment in government or trust securities (i) government securities (ii) trust securities (d) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) (i) of subsidiaries (ii) of associates (iii) of joint venture companies (iv) of controlled special purpose entities (v) of other entities (give details) (e) Investment in mutual funds (give details) GN 8.i.2 Note 16 Current investments Particulars Ref.c BS 6.e .8.2.7. Other current investments (At lower of cost and fair value.7.7 GN 8.2.N.1 GN 7.a GN 8.27 GN 8.Name of the Company Notes forming part of the financial statements AS 13.7.i.7. Current portion of long-term investments (At cost) (a) Investment in preference shares (give details separately for fully / partly paid up shares) (b) Investment in government or trust securities (give details) (c) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) (d) Investment in mutual funds (give details) (e) Other investments (specify nature) As at 31 March.2.4 BS 6.7 GN 8.i.7.2.2.N.7.N.3 Less: Provision for diminution in value of current portion of long-term investments Total -Current portion of long-term investments (A) GN 8.b GN 8.4 BS 6.4 BS 6. 20X1 Unquoted ` Total ` BS 6.4 GN 7.5 BS 6.2.N.N.a Quoted # ` A.ii.7.N. BS 6.26 AS 13.ii.2.2.d GN 8.7 B.

Hence.6 BS 6. The portion of long-term investment as per AS 13 which is expected (as on the Balance Sheet date) to be realised within twelve months from the Balance Sheet date needs to be shown as current investment above. ? 3.4 GN 7.Name of the Company Notes forming part of the financial statements AS 13.b AS 13.Current investments (A+B) BS 6.2.7.35. If the basis of valuation of each individual current investment is other than "lower of cost and fair value".7.b AS 13.35.8.7 GN 8.f GN 8.N.1 GN 7.4.c AS 13.ii. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and whether the shares are fully paid or partly paid. need not be made for investments in LLPs. .K. 20X1 Names of partners in the firm Share of each partner in the profits of the firm Share of each partner in the profits of the firm BS 6. Further.N.4.7 GN 8.2.000)}].2. [Illustrative disclosure: 5.d GN 8.e GN 8. other disclosures prescribed for investment in partnership firms. and the expression “unquoted investment” shall be construed accordingly.2.5 GN 7.e GN 8.9 Quoted ` (f) Investment in partnership firms (Refer Note (i) below) As at 31 March.f GN 8. considered as part of Cash and cash equivalents in the Cash Flow Statement. 1932.N.4 GN 8. 20X1: ` 25.i. the carrying value of each investment may be stated at cost less the provision made for such diminution.N.Other current investments (B) Total .2 ? 1.7.9 BS 6. disclosures pertaining to investments in partnership firms will not include investments in LLPs. The investments in LLPs will be disclosed separately under other investments. 20X1 ` ___). 20X2 As at 31 March. Also.7.35. the basis of valuation stated for current portion of long-term investments should be changed from "At cost" to "At cost unless stated otherwise" and the aggregate of provision made for other than temporary diminution in the value of all investments classified as current should be disclosed and not just the provisions relating to the other current investments.ii Aggregate amount of quoted investments Aggregate market value of listed and quoted investments Aggregate value of listed but not quoted investments Aggregate amount of unquoted investments Aggregate provision for diminution (write down) in the value of other current investments Notes: (i) Other details relating to investment in partnership firms As at 31 March.2.7.000) equity shares of ` 10 each fully paid up in ABC Ltd.000 (As at 31 March. 20X1 Unquoted ` Total ` (g) Other investments (specify nature) Total .7.) Particulars Ref. No. # The term quoted investments has not been defined in the Revised Schedule VI.8 GN 8. If such presentation is opted.ii.i.ii. {Net-off provision for other than temporary diminution ` 25.2.8.N. ? 2.1.7.9 Name of the firm Names of partners in the firm Total capital Total capital i i 1 2 (ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as defined in AS 3 Cash Flow Statements ) amounting to ` ___ (As at 31 March.6 BS 6. 20X2 Unquoted ` Total ` Quoted ` As at 31 March. In case of other than temporary diminution in the value of current portion of long-term investments.7.ii.e BS 6.N.000 (As at 31 March. i GN 8.2.2. The expression “quoted investment”. means an investment in respect of which there has been granted a quotation or permission to deal on a recognized stock exchange.2.g GN 8. as defined in the Old Schedule VI. A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act. BS 6. the basis of valuation needs to be disclosed.2 Note 16 Current investments (contd. the above format should be suitably modified.4 GN 7.i. 20X1: 5.27 GN 8.2.7.26 AS 13.7.

Name of the Company Notes forming part of the financial statements GN 8.8.i BS 6. there is no need to give quantitative details for any of the items.O.O.O.O. if they are sometime sold without further processing and sometimes after further processing.1.iii GN 10.2 GN 7.8. Any other threshold can also be considered taking into account the concept of materiality and presentation of true and fair view of the financial statements. Under the Revised Schedule VI.8.i BS 6. Normally 10% of total value of work-in-progress is considered as an acceptable threshold for determination of broad heads.ii (g) Others (Specify nature) Goods-in-transit i Total @ Internally manufactured components are excluded from raw materials and classified as: (a) finished goods.O. Details required to be given under broad heads for work-in-progress should be determined based on the nature of each business and other facts and circumstances. No. if they are sold only after further processing . 20X1 ` PL 5.5 BS 6.O.ii (b) Work-in-progress @ (Refer Note below) Goods-in-transit BS 6. if other than "at lower of cost and net realisable value".O.i BS 6.O.O.1 GN 8.i BS 6. 20X2 ` Product X1 Product Y1 Product Z1 Other items As at 31 March.O. AS 2.O. 20X2 ` As at 31 March.O.iii Ref.ii (d) Stock-in-trade (acquired for trading) Goods-in-transit BS 6. (c) 'manufactured components'.O.26.i BS 6.2 ? Mode of valuation for each class of inventories should be disclosed.i BS 6.O. 20X1 ` (a) Raw materials Goods-in-transit BS 6.ii (e) Stores and spares Goods-in-transit BS 6.i BS 6. (b) work-in-progress or as 'manufactured components subject to further processing' or as 'semi-finished products' or 'intermediate products'.b BS 6.ii (c) Finished goods (other than those acquired for trading) Goods-in-transit BS 6.O. Note: Details of inventory of work-in-progress Particulars As at 31 March. if they are sold without further processing.ii Note 17 Inventories (At lower of cost and net realisable value) Particulars As at 31 March. .ii (f) Loose tools Goods-in-transit BS 6.

20X2 ` Directors * Other officers of the Company * Firms in which any director is a partner (give details per firm) Private companies in which any director is a director or member (give details per company) As at 31 March. considered good Unsecured. Note: Trade receivables include debts due from: Particulars As at 31 March. .7.P. etc.iii BS 6. 20X1 ` GN 8.P.ii BS 6.3 Note 18 Trade receivables @ GN 8.ii BS 6.ii BS 6.P BS 6. considered good Doubtful Less: Provision for doubtful trade receivables i i BS 6. 20X2 ` As at 31 March.P.iv Total @ Trade receivables are dues in respect of goods sold or services rendered in the normal course of business.4 Ref. 20X1 ` BS 6.P.ii BS 6.P.8.ii BS 6.ii BS 6.P. Particulars As at 31 March.P. considered good Unsecured.3 ? *Or any of them either severally or jointly with any other person to be stated separately. No.iii Trade receivables outstanding for a period exceeding six months from the date they were due for payment # Secured.8.P. # Where no due date is specifically agreed upon.P.i BS 6.Name of the Company Notes forming part of the financial statements GN 8.P. the normal credit period allowed by the Company should be taken into consideration for computing the due date which may vary depending upon the nature of goods or services sold and the type of customers. considered good Doubtful Less: Provision for doubtful trade receivables Other Trade receivables Secured.

iv i .Unpaid matured debentures .Q.Q. Note 19 Cash and cash equivalents @ Particulars As at 31 March.Unpaid matured deposits .iii BS 6.Other earmarked accounts (specify) (Refer Note (ii) below) (d) Others (specify nature) Total Of the above.4 GN 6.Q.i AS 3.Balances held as margin money or security against borrowings.Share application money received for allotment of securities and due for refund .ii BS 6.i BS 6. @ Cash and cash equivalents that are restricted from being exchanged or used to settle a liability for more than 12 months from the Balance Sheet date should be classified under Non-current assets.Q. 20X1 ` ____) which have restriction on repatriation.Q. As at 31 March.Unpaid dividend accounts . guarantees and other commitments (Refer Note (i) below) .Q.i BS 6.5. No.4 Ref.Q.Name of the Company Notes forming part of the financial statements GN 8.5. (ii) Balances with banks .8.v BS 6.2 BS 6. 20X1 ` ____) and margin monies amounting to ` ____ (As at 31 March. 20X1 ` ____) which have an original maturity of more than 12 months.Other earmarked accounts include ` ____ (As at 31 March.Q. the balances that meet the definition of Cash and cash equivalents as per AS 3 Cash Flow Statements is Notes: (i) Balances with banks include deposits amounting to ` ____ (As at 31 March. 20X2 ` BS 6.i (a) Cash on hand (b) Cheques. drafts on hand (c) Balances with banks (i) In current accounts (ii) In EEFC accounts (iii) In deposit accounts (Refer Note (i) below) (iv) In earmarked accounts .1 AS 3. 20X1 ` BS 6.

ii BS 6.R.R.ii BS 6.R. considered good Unsecured. considered good Doubtful Less: Provision for doubtful deposits (c) Loans and advances to employees Secured. considered good Doubtful Less: Provision for other doubtful loans and advances Total @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures . considered good Unsecured.ii BS 6.R.Unsecured.i BS 6.R.R. Annual maintenance contracts.15 BS 6.R.i BS 6. Insurance premium.ii BS 6.i BS 6.R. considered good Unsecured.8. considered good Doubtful Less: Provision for doubtful loans and advances (b) Security deposits Secured.ii BS 6.R.g.R.R. considered good (i) CENVAT credit receivable (ii) VAT credit receivable (iii) Service Tax credit receivable BS 6.R.R.R.ii BS 6.i BS 6.R.R.R.R. considered good Doubtful Less: Provision for doubtful inter-corporate deposits (g) Others (specify nature) Secured.3 Ref. etc.ii BS 6.iii BS 6.R.R.ii BS 6. considered good Doubtful Less: Provision for doubtful loans and advances (d) Prepaid expenses .ii BS 6.ii BS 6.Name of the Company Notes forming part of the financial statements GN 8.ii BS 6.7. BS 6. As at 31 March.R.5 GN 8. 20X1 ` i . 20X2 ` As at 31 March.) (e) Balances with government authorities Unsecured.i GN 6.R.R.ii BS 6.iii BS 6. No.R.ii BS 6.ii Note 20 Short-term loans and advances Particulars (a) Loans and advances to related parties (give details @) (Refer Note 30.R.R.ii BS 6.i BS 6.ii BS 6.7) Secured. considered good (For e.R. considered good Unsecured.i BS 6.iii BS 6.iii BS 6.iii (f) Inter-corporate deposits Secured.ii BS 6.R. considered good Unsecured.R.

Name of the Company Notes forming part of the financial statements GN 8.8.5 GN 8. No.) Particulars Note: Short-term loans and advances include amounts due from: Particulars Directors * Other officers of the Company * Firms in which any director is a partner (give details per firm) Private companies in which any director is a director or member (give details per company) GN 8.7.R.3 Ref.5 As at 31 March. . BS 6. 20X1 ` ? *Or any of them either severally or jointly with any other person to be stated separately.iv Note 20 Short-term loans and advances (contd. 20X2 ` As at 31 March.8.

6 Ref.8.S Note 21 Other current assets GN 8. Particulars (a) Unbilled revenue (b) Unamortised expenses (i) Ancillary borrowing costs (ii) Share issue expenses (where applicable) (iii) Discount on shares (where applicable) (c) Accruals (i) Interest accrued on deposits (ii) Interest accrued on investments (iii) Interest accrued on trade receivables (d) Others (i) Insurance claims (ii) Receivables on sale of fixed assets (iii) Contractually reimbursable expenses (iv) Others (specify nature) Total GN 8.8. i .8.4 GN 8.Name of the Company Notes forming part of the financial statements BS 6.6 As at 31 March.6 GN 8. 20X1 ` AS 16.8. In case any amount classified under this category is doubtful. No.6 ? To disclose current assets that do not fit into any other asset category. it is advisable that such doubtful amount as well as any provision made there against is separately disclosed. 20X2 ` As at 31 March.

2 PL 5.6 (a) (b) Sale of products @ (Refer Note (i) below) Sale of services @ (Refer Note (ii) below) Other operating revenues # (Refer Note (iii) below) GN 9.1 GN 9. is considered as an acceptable threshold for determination of broad heads. AS 9.1.ii.1. Note 22 Revenue from operations Particulars For the year ended 31 March.7 GN 9.1.c ? Any item of income / expense which exceeds one per cent of the revenue from operations or ` 100.1.d GN 10.9 (iii) Particulars Sale of products comprises @: Manufactured goods Product X Product Y Product Z Others Total . 20X2 ` For the year ended 31 March.8. but which is not revenue from sale of products or rendering of services.8 GN 9.Sale of services Other operating revenues # comprise: i Sale of scrap Duty drawback and other export incentives Others (specify nature) Total . Net foreign exchange gain should be classified as Other income unless the business of the Company is to deal in foreign exchange.c GN 10.9 (c) Less: AS 9. Any other threshold can also be considered taking into account the concept of materiality and presentation of true and fair view of the financial statements. No. 20X1 ` GN 9.A Ref. to be disclosed separately.3 (ii) GN 9.Sale of traded goods Total .Sale of products Sale of services comprises @: Service P Service Q Service R Others Total .10 GN 9. 20X1 ` Ref. respectively.Sale of manufactured goods Traded goods Product M Product N Product O Others Total . 20X2 ` For the year ended 31 March.1 PL 2.14 ? The Company should disclose the circumstances in which revenue recognition has been postponed pending the resolution of significant uncertainties.principal or ancillary revenue generating activities.Other operating revenues @ Details required to be given under broad heads for purchase of traded goods and sales/service should be determined based on the nature of each business and other facts and circumstances. .1.8 GN 9.1.8.7 GN 9.iv Note (i) GN 10.1.2 (d) Excise duty Total For the year ended 31 March.000.ii.8. PL 5.1 GN 10. whichever is higher.i.1. this would include revenue arising from the Company's operating activities . No.Name of the Company Notes forming part of the financial statements GN 9. Normally 10% of total value of purchase of traded goods and sales/service. i PL 5.7. As per the ICAI guidance note.1.b. # The term 'Other operating revenues' is not defined in the Revised Schedule VI.

No.33 AS 13.35.2.2.i GN 9.c PL 5.40.a AS 13.2 PL 4.2.a PL 4. 20X1 ` PL 5. 20X2 ` For the year ended 31 March.4 (i) Interest income comprises: Interest from banks on: deposits other balances Interest on loans and advances Interest on overdue trade receivables Interest income from current investments subsidiaries joint ventures associates others Interest income from long term investments subsidiaries joint ventures associates others Interest on income tax refund Other interest Total .1.ii AS 13. Note Particulars For the year ended 31 March. 20X2 ` For the year ended 31 March.35.3 GN 9.iii (d) Adjustments to the carrying amount of investments .35.1.1 AS 13.iii (c) PL 5.reversal of reduction in the carrying amount of: current investments long-term investments PL 5.c.4 (a) Interest income (Refer Note (i) below) (b) Dividend income: from current investments subsidiaries @ joint ventures associates others from long-term investments subsidiaries @ joint ventures associates others Net gain on sale of: current investments long-term investments PL 4.2.c.35.f PL 5.a PL 5.i.i.g AS 13.c. Note 23 Other income Particulars For the year ended 31 March.Name of the Company Notes forming part of the financial statements GN 9.ii AS 13.1.7 Ref.d (e) Net gain on foreign currency transactions and translation (other than considered as finance cost) (f) Other non-operating income (net of expenses directly attributable to such income) (Refer Note (ii) below) Total Ref.b PL 5.c.i.i GN 9. No.2 AS 11.c.35.c.h GN 10.9 GN 10.vii.i.i.2 GN 9.d AS 13.d AS 13.35.i GN 9.2.Interest income .35. 20X1 ` PL 4.i GN 9.2 GN 9.c.

i i PL 5(i)(c) GN 9. 20X2 ` For the year ended 31 March.8 GN 9.. whichever is higher.3. Consequently.3 GN 9.5 Other non-operating income comprises: Rental income from investment properties Rental income from operating leases Profit on sale of fixed assets [net of expenses directly attributable ` ___ (Year ended 31 March. . the share of income.c. If the partnership / AOP is in the nature of a jointly controlled operation as defined in AS 27 Financial Reporting of Interests in Joint Ventures . expenses. # Share of profit from partnership firms and AOPs accrue the moment the same is computed and credited or debited to the partners' capital / current account.1.4 (iii) Details of Prior period items (net) Prior period income (give details) Prior period expenses (give details) i Total @ The old Schedule VI specifically required the parent company to recognise dividend declared by subsidiary companies even if declared after the Balance Sheet date if it related to the period covered by the financial statements. * A Limited Liability Partnership is a body corporate and the share of profit / loss in the LLP does not accrue to the partners till the same is transferred to the partners' capital / current account as per the terms of the LLP agreement.15 GN 9.11 PL 5(i)(l) AS 5.2 GN 9. The Revised Schedule VI does not prescribe such a requirement.35.2. rental and net gain / loss on sale of investments should be disclosed separately for Current as well as Long-term investments as required by AS 13 Accounting for Investments .1. dividend income should be recognised as per the provisions of AS 9 Revenue Recognition i.26 GN 9. to be disclosed.e.Other non-operating income PL 5(i)(l) GN 10.2.7 Ref.2.Name of the Company Notes forming part of the financial statements GN 9. In the first year of adoption of the Revised Schedule VI. 20X1 ` ___)] Total . assets or liabilities will have to be accounted in the standalone financial statements as prescribed in AS 27.4 GN 10. where applicable.4 PL 5(v)(b) GN 10.4 ? Any item of income which exceeds one per cent of the revenue from operations or ` 100.8 GN 9. ? Other Income items such as interest income. No.i AS 19.5 GN 9. 20X1 ` ___)] Share of profit from partnership firms # Share of profit from AOPs # Share of profit from LLPs * Liabilities / provisions no longer required written back Prior period items (net) (Refer Note (iii) below) Miscellaneous income [net of expenses directly attributable ` ___ (Year ended 31 March. Note 23 Other income (contd.40 AS 10. only when the right to receive the same is established. 20X1 ` (ii) AS 13.) Note Particulars For the year ended 31 March.000. this would need to be considered as a change in accounting policy and disclosed accordingly. dividend income.

work-in-progress and stock-in-trade @ Particulars For the year ended 31 March.t Name of the Company Notes forming part of the financial statements GN 9.c Changes in inventories of finished goods.(a)(1) GN 9.5 to 10.2 GN 10.1. Note 24. Note 24. 20X1 ` Opening stock Add: Purchases Less: Closing stock Cost of material consumed Material consumed comprises: Raw material 1 Raw material 2 Raw material 3 Other items Total GN 9.ii. Note 24.5.5.3 GN 10.8 Ref. 20X2 ` For the year ended 31 March.1.iii Inventories at the end of the year: Finished goods Work-in-progress Stock-in-trade Inventories at the beginning of the year: Finished goods Work-in-progress Stock-in-trade Net (increase) / decrease .ii.(a)(2) PL 5.5.1.1.5.2 GN 9.1 GN 9. 20X2 ` For the year ended 31 March.5 to 10.3 GN 9.1. 20X1 ` PL 5. No.a Cost of materials consumed @ Particulars For the year ended 31 March.5 GN 9.b Purchase of traded goods @ Particulars For the year ended 31 March.1 GN 10.5 to 10. 20X1 ` PL 5.5.ii.1.1.8 Ref. No.5.5.5. 20X2 ` For the year ended 31 March.6 GN 9.8 Ref.(b) Traded good M Traded good N Traded good O Other items Total GN 9.5. No.7 PL 5.5.4 GN 9.

any shortages.8 Ref. Normally 10% of total value of consumption of raw material.5 to 10. Any other threshold can also be considered taking into account the concept of materiality and presentation of true and fair view of the financial statements. if they are sold without further processing.b Purchase of traded goods / 24. if they are sometime sold without further processing and sometimes after further processing. (iv) Where the consumption is disclosed on the basis of actual records of issue. (i) Where materials consumed consists of raw materials. work-in-progress and stock-in-trade (contd. sales / service and work-in-progress should be determined based on the nature of each business and other facts and circumstances. (ii) Consumption of packing materials which are not classified by the Company as part of raw materials should be disclosed separately under Note 27 Other expenses. purchase of traded goods. Details required to be given under broad heads for raw material consumed. i .1 GN 10. purchase of traded goods.c Changes in inventories of finished goods. (c) 'Manufactured components'. sales / service and work-in-progress. there is no need to give quantitative details for any of the items. packing materials (where classified by the Company as part of raw materials) and other materials such as purchased intermediaries and components which are consumed in the manufacturing activities. losses and wastages which are beyond the normally accepted limits established by the Company should not be disclosed as part of materials consumed and should be disclosed under Note 27 Other expenses. i i Under the Revised Schedule VI. Note 24. respectively.t Name of the Company Notes forming part of the financial statements GN 9. (b) Work-in-progress or as 'manufactured components subject to further processing' or as 'semi-finished products' or 'intermediate products'. it is preferable to show the description as 'Raw materials (including purchased components and packing materials) consumed'. is considered as an acceptable threshold for determination of broad heads.a Cost of materials consumed / 24. (iii) Internally manufactured components are excluded from raw materials and classified as: (a) Finished goods. traded goods and changes in inventories. if they are sold only after further processing . No.) Particulars @ The following guidance summarised based on the guidance note on the Revised Schedule VI may be considered in determining the presentation and disclosure of material consumption.5.

5. ** Staff welfare expenses would include contribution / accrual for post-employment medical benefits. 20X1 ` PL 5. as applicable.4 Salaries and wages # Contributions to provident and other funds (Refer Note 30. Penalties and other similar amounts paid to the statutory authorities are not in the nature of 'contribution' and should not be included above.4) @ Expense on employee stock option (ESOP) scheme (Refer Note 31) * Staff welfare expenses ** Total # Salaries and wages would include: Salaries.(i)(a) GN 9. the gratuity expense needs to be disclosed separately. 1999 .5.2 GN 9. 20X2 ` For the year ended 31 March. @ Contribution to provident fund and other funds would include contributions to other funds like gratuity fund. ESIC. Labour Welfare Fund. etc. wages.4. but would exclude directors who are not under a contract of employment with the Company. No. superannuation fund.3 GN 9. i i i . * Expense on ESOP scheme . Where gratuity is not funded.5.1 GN 9. Labour Welfare Fund and other such funds where the benefit an employee derives is not directly linked to the contributions made on his behalf are to be grouped as part of Staff welfare expenses.Refer ICAI Guidance Note on Accounting for Employee Share Based Payments and / or SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines. etc.4. i Employee would deem to include directors. bonus. Note 25 Employee benefits expense Particulars For the year ended 31 March. in full time or part time employment of the Company.Name of the Company Notes forming part of the financial statements GN 9. compensated absences and all other amounts payable to employees in respect of services rendered as per their employment terms under a contract of service / employment.5.5.4 Ref.4. Contributions to ESIC.4. pertaining to employees.

1. other ancillary costs incurred in connection with borrowings or amortisation of such costs. Note 26 Finance costs Particulars For the year ended 31 For the year ended March.5.5 C AS 16.5 Ref. No. discounts / premiums on borrowings. loan processing charges. 20X2 31 March. loan facilitation charges.(e) GN 9.5.8.5 A (a) Interest expense on: ` GN 9. etc. guarantee charges. 20X1 ` PL 3 (a) PL 5.5.5.i.3 (i) Borrowings (ii) Trade payables (iii) Others .5 B PL 3 (c) GN 9.Name of the Company Notes forming part of the financial statements GN 9.Others (give details) (b) Other borrowing costs @ PL 3 (b) GN 9. .Interest on delayed / deferred payment of income tax .e (c) Net (gain) / loss on foreign currency transactions and translation (considered as finance cost) i Total @ Other borrowing costs would include commitment charges.4.

Name of the Company Notes forming part of the financial statements GN 9.c. loans and advances (net) # Provision for estimated loss on derivatives (net) # Provision for warranty [net of reversal of ` ___ (Year ended 31 March. 20X1 ` ____)] # (Refer Note 30.i.11 AS 5.ii AS 13.3 PL 5.h GN 10.i GN 10.35.g AS 13.35.Buildings Repairs and maintenance .i.Others * Insurance Rates and taxes Communication * Travelling and conveyance * Printing and stationery* Freight and forwarding * Sales commission * Sales discount * Business promotion * Donations and contributions Legal and professional * Payments to auditors (Refer Note (i) below) Bad trade and other receivables. 20X1 ` ____)] # (Refer Note 30.12 PL 5. loans and advances written off Net loss on foreign currency transactions and translation (other than considered as finance cost) Amortisation of share issue expenses and discount on shares * Loss on fixed assets sold / scrapped / written off Provision for impairment of fixed assets and intangibles (net) # Net loss on sale of investments from current investments from long-term investments Provision for losses (diminution in value of investments) in subsidiary companies (net) # Adjustments to the carrying amount of investments (other than subsidiaries) (net) reduction in the carrying amount of:# current investments long-term investments Provision for doubtful trade and other receivables.Machinery Repairs and maintenance .1 AS 13.26 AS 28.14) Provision for estimated losses on onerous contracts [net of reversal of ` ___ (Year ended 31 March.7 Ref.5.7 PL 5(i)(j) GN 10.ii AS 13.40. 20X1 ` PL 5 (vi)(a) PL 5 (vi)(b) PL 5 (vi)(c) PL 5 (vi)(d) PL 5 (vi)(e) PL 5 (vi)(g) PL 5 (vi)(h) GN 6.121.15 PL 5 (vi)(i) . 20X1 ` ____)] * (Refer Note 30. Note 27 Other expenses Particulars For the year ended 31 March.c.14) Prior period items (net) # (Refer Note (ii) below) Miscellaneous expenses * Total PL 5(v)(a) PL 5(v)(b) GN 10.iii Consumption of stores and spare parts Consumption of loose tools * Consumption of packing materials @ Increase / (decrease) of excise duty on inventory Subcontracting * Power and fuel Water * Rent including lease rentals (Refer Note 30.14) Provision for contingencies [net of reversal of ` ___ (Year ended 31 March.i.8.2 AS 11.iii PL 5 (vii)(b) GN 10.c.a AS 10.c.c PL 5.35. 20X2 ` For the year ended 31 March. No.b PL 4.d) Repairs and maintenance .35.

etc.Name of the Company Notes forming part of the financial statements GN 9. company law advisory services.5. # In case of net credit the amount should be included under Other operating revenue in Note 22 Revenue from operations or under Other income in Note 23.g. 20X1 ` i i i i i i PL 5(i)(l) GN 10. Items which do not meet the criteria may be included as part of Miscellaneous expenses. where applicable): As auditors .statutory audit For taxation matters For company law matters For management services For other services Reimbursement of expenses Total Payments for . group reporting. as applicable. If an impairment loss is recognised or reversed by the Company.whichever is higher should be disclosed.7 Ref.3 (i) Payments to the auditors comprises (net of service tax input credit. certifications under the Income Tax Act. etc. Note 27 Other expenses (contd. .000/. . tax advisory services. certificate for buy-back of shares.other services would include limited reviews.taxation matters would include tax audit fees. 1956.company law matters would include certifications (e. No. etc. 20X2 ` PL 5(i)(j) GN 10. other attest services and certifications under other laws. Notes: Particulars For the year ended 31 March. etc.) Particulars @ Consumption of packing materials which are not classified by the Company as part of raw materials should be disclosed separately under Other expenses. (ii) Details of Prior period items (net) Prior period expenses (give details) Prior period income (give details) Total PL5(i)(c) For the year ended 31 March. . then additional disclosures as required under AS 28 Impairment of Assets needs to be given. Wealth tax and penalties levied under Income Tax laws should not be classified as current tax and should be disclosed under Note 27 Other expenses as part of Rates and taxes.4 ? * Any item of expenditure which exceeds 1% of the revenue from operations or ` 100. Certain donations need to be disclosed as required under Section 293A / 293B of the Companies Act.).

No. i .i.20 (Give details) Government grants that have become refundable Total # Extraordinary items are income and expenses that arise from events or transactions that are clearly distinct from ordinary activities of the Company and are not expected to recur frequently or regularly.i.b Extraordinary items # Particulars For the year ended 31 March. 20X1 ` PL 5.8 AS 12. Total @ Exceptional items are items of income and expenses which are of such size. 20X1 ` PL 5.7 Ref.14 (Give details) i GN 9.4. 20X2 ` For the year ended 31 March. Note 28. nature or incidence that their disclosure (giving details) is relevant to explain the performance of the Company. 20X2 ` For the year ended 31 March.2 AS 5.k AS 5.Name of the Company Notes forming part of the financial statements GN 9.k AS 5.13 AS 5.12 AS 5. No.a Exceptional items @ Particulars For the year ended 31 March. Note 28.6 Ref.

per equity share of the Company. 20X1 ______).68 GN 8.h GN 8. The share application money was received pursuant to an invitation to offer shares and in terms of such invitation. the Company is required to complete the allotment formalities by _____ (As at 31 March. Note 29 Additional information to the financial statements Note 29. 20XX.1 GN 8.7. the estimated financial effect. 20X1 ` AS 29. No. the period before which the shares are to be allotted. together with the fact that.7. the amount of premium.ii GN 8. arrived at in accordance with the SEBI Guidelines in this regard and subsequently these warrants were allotted on (date) to the promoters and the 10% application money amounting to ` ______ was received from them.Name of the Company Notes forming part of the financial statements GN 6. 29.3 (ii) Commitments # (a) Estimated amount of contracts remaining to be executed on capital account and not provided for Tangible assets Intangible assets (b) Uncalled liability on shares and other investments partly paid (c) Other commitments (specify nature) ` AS 26. the Company is eligible to forfeit the amounts received towards the warrants.2 ? GN 8.8. The Company has sufficient authorised capital to cover the allotment of these shares. whether the Company has sufficient authorised capital to allot the shares and the period beyond which the share application money is pending allotment with the reasons therefor. the amounts are maintained in a designated bank account and is not available for use by the Company. number of shares proposed to be issued. where applicable.6 . disclosures of some or all information relating to contingent liabilities that are required to be presented may prejudice seriously the position of the Company.d GN 8.i AS 29.2 29. As at 31 March. AS 29. 20X1 ` ____ towards ____ equity/preference shares) at a premium of ` ____ (As at 31 March.h GN 8.7. In such cases. 20X2 ` BS 6.13 Ref. the Company has received an amount of `_____ towards share application money towards ____ equity / preference shares of the Company (As at 31 March. 20X2 As at 31 March. 1956. 20X1 ` BS 6.A. offer.T. convertible into _____ equity shares of ` __/.T.8.1. The warrants may be converted into equivalent number of shares on payment of the balance amount at any time on or before 31 July.2. If the Company is unable to disclose this information because it is not practicable to do so.8.3 (i) Contingent liabilities and commitments (to the extent not provided for) Contingent liabilities (a) Claims against the Company not acknowledged as debt (give details) (b) Guarantees @ (give details) (c) Other money for which the Company is contingently liable (give details) As at 31 March. 20XX have resolved to create.2 BS 6. As at 31 March.4 GN 8.72 ? In extremely rare cases.each on a preferential allotment basis.3 Give details of the terms and conditions.A. pursuant to Section 81(1A) of the Companies Act. that fact should be disclosed. the Company need not disclose the information but should disclose the general nature of the dispute.3 Particulars Monies received against share warrants The Board of Directors of the Company at their meeting held on X July.8. the information has not been disclosed and the reason therefor. if any. 20XX and as approved at its Annual General Meeting held on XX July.7.71 ? The Company should disclose for each class of contingent liability.94. In the event the warrants are not converted into shares within the said period. at a conversion price of ` ___/. issue and allot up to _____ warrants. Pending allotment of shares. Share application money pending allotment As at 31 March 20X2. the possibility of any reimbursement and any asset recognised therefor.8. the uncertainties relating to any outflow. 20X1 ` ____).1 BS 6.7.

e. the unutilised amount has been invested in term deposits with banks (specify any other nature) / used in the operations of the Company for acquisition of other assets / investments / to meet its working capital requirements. employee contracts. Note 29 Additional information to the financial statements (contd. the disclosures required to be made for „other commitments‟ should include only those non-cancellable contractual commitments (i. Hence. where the Company undertakes to perform its own obligations. non-disposal of investments in subsidiaries and undertakings. As at 31 March. GN 6. cancellation of which will result in a penalty disproportionate to the benefits involved) based on the professional judgment of the Management which are material and relevant in understanding the financial statements of the Company and impact the decision making of the users of financial statements. etc.8 GN 8. 20X1 ` ____) is pending utilisation in future periods / is no longer required for the said purpose consequent to completion of the specified activity. investments. the Company issues a 'counter-guarantee' to its bankers. until such date when the interest dues as above are actually paid As at 31 March.4. sales. to give disclosure of all contractual commitments would be contrary to the overarching principle under General Instructions that “a balance shall be maintained between providing excessive detail that may not assist users of financial statements and not providing important information as a result of too much aggregation. Small and Medium Enterprises Development Act. employee contracts. commitments to fund subsidiaries and associates. Accordingly.6 Disclosure as per Clause 32 of the Listing Agreements with the Stock Exchanges Loans and advances in the nature of loans given to subsidiaries. derivative related commitments. etc. i i BS 6.8 29.9 29. such performance guarantees and counter guarantees should not be disclosed as contingent liabilities. Listing Clause GN 6. services.13 Ref. No.” Accordingly. etc. Examples may include commitments in the nature of buy-back arrangements. but is an undertaking to perform what is in any event the obligation of the Company.7. For this purpose. Maximum balance outstanding during the year BBB (YYY) . it does not represent a contingent liability and it would be misleading to show such items as contingent liabilities in the Balance Sheet.Name of the Company Notes forming part of the financial statements GN 6. lease commitments.8. However. However.4. 20X2 ` As at 31 March.) Note Particulars @ A contingent liability in respect of guarantees arises when the Company issues guarantees to another person on behalf of a third party. # The word „commitment‟ has not been defined in the Revised Schedule VI.V GN 8. associates and others and investment in shares of the Company by such parties: Name of the party Relationship Amount outstanding as at 31 March. what is called a 'guarantee'. 20X1 ` Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified on the basis of information collected by the Management. 'Other commitments' would include all expenditure related contractual commitments such as commitments arising from long-term contracts for purchase of raw material. The scope of such terminology is very wide and may include contractual commitments for purchase of inventory. and for this purpose issues. Such 'counter-guarantee' is not really a guarantee at all. It is also customary for guarantees to be issued by its bankers on behalf of the Company. 20X2 AAA (XXX) Note: Figures in bracket relate to the previous year. 20X2.5 Disclosures required under Section 22 of the Micro. an amount of ` ____ (31 March.4 Details of unutilised amounts out of issue of securities made for specific purpose The Company had issued securities (specify type of security) amounting to ` ____ for purposes of _____.3 29. 2006 Particulars (i) Principal amount remaining unpaid to any supplier as at the end of the accounting year (ii) Interest due thereon remaining unpaid to any supplier as at the end of the accounting year (iii) The amount of interest paid along with the amounts of the payment made to the supplier beyond the appointed day (iv) The amount of interest due and payable for the year (v) The amount of interest accrued and remaining unpaid at the end of the accounting year (vi) The amount of further interest due and payable even in the succeeding year. This has been relied upon by the auditors.2 GN 8.

13 Ref.Name of the Company Notes forming part of the financial statements GN 6.11. 2000 Particulars ` aaa bbb ppp qqq During the year ended 31 March.9 Details of fixed assets held for sale Building Plant and machinery Office equipment Vehicles Others (give details) Total As at 31 March. 20X2 ` xyz As at 31 March. 20X1: Nil) II. Capital expenditure b.7 Particulars Details on derivatives instruments and unhedged foreign currency exposures I.) Note 29. The accounting for these transactions is stated in Notes 2. 20X1: Nil ) (c) Currency swaps (other than forward exchange contracts stated above) to hedge against fluctuations in changes in exchange rate. which are not intended for trading or speculative purposes but for hedge purposes to establish the amount of reporting currency required or available at the settlement date of certain payables and receivables. 20X2 29. 20X2 Currency Amount Buy / Sell AUD XXX Buy AUD (AAA) Buy USD YYY Sell USD (ZZZ) Sell Note: Figures in brackets relate to the previous year (ii) Outstanding option contracts entered into by the Company as on 31 March. (a) Forward exchange contracts and options [being derivative instruments].5A of Chapter XIII on Guidelines for preferential issues. 20X2 ` xxx Total amount received from issue of fully convertible debentures Total amount received from issue of warrants Purpose for which the money received has been utilized : a. 20X1 Receivable/ Receivable/ (Payable) Receivable/ Receivable/ (Payable) (Payable) in Foreign currency (Payable) in Foreign currency (indicate amount with (indicate amount with ` ` currency) currency) Cross currency Rupees Rupees Rupees Rupees Cross currency Rupees Rupees Rupees Rupees GN 6. The year-end foreign currency exposures that have not been hedged by a derivative instrument or otherwise are given below: As at 31 March. 20X2 As at 31 March.27.8 Disclosure required in terms of Clause 13. SEBI (Disclosure and Investor Protection) Guidelines. No.9 Note 29 Additional information to the financial statements (contd. of contracts: Nil (As at 31 March. 2. 20X1 ` . Other Ann / Gn GN 6. 20X2.26 and 2. Working capital rrr Unutilised monies as at 31 March. No. of contracts: Nil (As at 31 March. The following derivative positions are open as at 31 March. 20X2 Currency Amount Buy / Sell AUD XXX Buy AUD (AAA) Buy USD YYY Sell USD (ZZZ) Sell Note: Figures in brackets relate to the previous year (b) Interest rate swaps to hedge against fluctuations in interest rate changes: No. (i) Outstanding forward exchange contracts entered into by the Company as on 31 March.9 29. These transactions have been undertaken to act as economic hedges for the Company‟s exposures to various risks in foreign exchange markets and may / may not qualify or be designated as hedging instruments.

3 Components Spare parts . the total value of import of stores and spare parts may be shown clearly describing that the value disclosed relates to imported stores and spare parts.1 Note 29 Additional information to the financial statements (contd. PL 5(viii)(a) GN 11.11 Expenditure in foreign currency #: For the year ended 31 March. no disclosure is necessary. The disclosure should be made in Indian Rupees. where applicable). 29. (d) Disclosure is with regard to 'direct' imports by the Company. summarised based on the ICAI Guidance Note on Revised Schedule VI. 29. The disclosure should be made on accrual basis. 20X2 ` Raw materials Components Spare parts Total Components and spare parts Capital goods @ The following guidance. No.2 i Royalty Know-how Professional and consultation fees Interest Other matters # The following guidance.Name of the Company Notes forming part of the financial statements GN 6.e. 20X1 ` i PL 5 (viii)(b) GN 11. Where records of raw materials and components are maintained together. (c) The disclosure relates to imports of goods and not consumption. (b) The clause requires only disclosure of imported spare parts and not stores. summarised based on the ICAI Guidance Note on Revised Schedule VI. The disclosure should also be made irrespective of whether the imports have resulted in an expenditure in foreign currency.) Note 29. the disclosure should include goods in transit. Where an expenditure involves foreign currency but the original payment by the Company itself is in Rupees.10 Value of imports calculated on CIF basis @: Particulars For the year ended 31 March. 20X2 ` Imported Raw materials PPP (XXX) PPP (YYY) PPP (ZZZ) Total RRR (PPP) % q% (a%) q% (b%) q% (c%) ad% (bc%) PL 5(viii)(c) GN 11. Accordingly. the expenditure before withholding taxes.12 Details of consumption of imported and indigenous items * For the year ended 31 March.13 Ref. If it is not practical for the Company to segregate imported stores and spare parts. may be considered in presenting the disclosures under this clause: (a) The total value of imported components and spare parts may be presented in the aggregate or sub-classified and presented. the information relating to components may be presented together with raw materials. (b) Disclosure should be made only in respect of those items where the Company itself incurs the foreign currency expenditure. 20X2 ` For the year ended 31 March. may be considered in presenting the disclosures under this clause: (a) The disclosure should be made on accrual basis on the gross amount of expenditure (i. 20X1 ` For the year ended 31 March.

(viii). in the opinion of the Board. summarised based on the ICAI Guidance Note on Revised Schedule VI.W GN 8.13 Ref. (b) The disclosure may be made gross of tax with a mention of the net of tax earnings and withholding taxes.7. No. Note 29 Additional information to the financial statements (contd. 20X2 ` For the year ended 31 March.13 Earnings in foreign exchange @@: Export of goods calculated on FOB basis Royalty.) Note Indigenous ` SSS (QQQ) SSS (AAA) SSS (BBB) Total MMM (FFF) Particulars For the year ended 31 March. . indicating the nature thereof. the information required under this clause may be presented collectively.14 Amounts remitted in foreign currency during the year on account of dividend ## Amount of dividend remitted in foreign currency Total number of non-resident shareholders (to whom the dividends were remitted in foreign currency) Total number of shares held by them on which dividend was due Year to which the dividend relates ## Where dividend has been paid to non-resident shareholders in Indian Rupees or where the dividend has been deposited into their Rupee account in a bank in India. may be considered in presenting the disclosures under this clause: (a) The disclosure should be made on accrual basis. @@ The following guidance. know-how.(viii). summarised based on the ICAI Guidance Note on Revised Schedule VI. any of the assets other than fixed assets and non-current investments do not have a value on realisation in the ordinary course of business at least equal to the amount at which they are stated.15 For the year ended 31 March. 20X1 ` PL 5. 20X2 ` For the year ended 31 March. professional and consultation fees Interest and dividend Other income. For the year ended 31 March. if required. the fact that the Board is of that opinion. 29.5 29.4 i BS 6. (b) Disclosure should be made even if the Company has not incurred the foreign currency expenditure. 20X1 ` i PL 5.8.(e) GN 11. 29.Name of the Company Notes forming part of the financial statements GN 6. shall be stated. 20X2 % t% (r%) t% (s%) t% (t%) np% (st%) Raw materials Components Spare parts i Note: Figures / percentages in brackets relates to the previous year * The following guidance. (c) Only items of 'direct' import by the Company are considered as imported. may be considered in presenting the disclosures under this clause: (a) The disclosure should be made based on consumption of items and not items purchased. details of the same may be provided as an additional information. (d) Where the records of raw materials and components are maintained together.(d) GN 11.9 ? If.

Note 30 Disclosures under Accounting Standards Note Particulars For the year ended 31 March.41.13 Ref. 20X1 ` .c AS 7.b 30.b AS 7.1 Details of contract revenue and costs Contract revenue recognised during the year Aggregate of contract costs incurred and recognised profits (less recognised losses) upto the reporting date Advances received for contracts in progress Retention money for contracts in progress Gross amount due from customers for contract work (asset) Gross amount due to customers for contract work (liability) For the year ended 31 March. 20X2 ` AS 7 AS 7.a AS 7.39.39.Name of the Company Notes forming part of the financial statements GN 6. No.41.38.a AS 7.a AS 7.39.

) Note Particulars For the year ended 31 March. 20X2 ` For the year ended 31 March.Other incentives (specify nature) (recognised under ____) The Company has received certain equipments and facilities free of cost from ____ towards carrying on research and development.b .2. 20X1 ` AS 12 AS 12. No.Name of the Company Notes forming part of the financial statements GN 6.a Details of government grants Government grants received by the Company during the year towards . 30. These assets are required to be returned on completion of the specified activity.ii 30.2 30.Duty drawback (recognised under Other operating revenues) .13 Ref.23.Subsidies (recognised under _____) . Note 30 Disclosures under Accounting Standards (contd.2.

20X2 Value of assets and liabilities acquired: Fixed assets Net current assets (give details) Secured loans Unsecured loans Less: Carrying value of investments in the Transferor Companies Value of shares of the Company issued to the minority shareholders Difference considered as goodwill / capital reserve ` aaa bbb ccc ddd ` XXX eee hhh YYY QQQ . No.each (__% of shares in the Transferor Company and ___% of shares in the Transferee Company) to the minority shareholders in the Transferor Companies.) Note 30. 200X („the Effective Date‟).13 Ref. upon which the undertaking and the entire business. AS 14. including all assets and liabilities of the Transferor Companies stand transferred to and vested in the Transferee Company at their fair value as determined by the Board of Directors of the Transferee Company (or alternatively at their book values). 200X and an effective date of 31 December.Name of the Company Notes forming part of the financial statements GN 6. __________ and __________________. Chennai and Bangalore with an appointed date of 1 January. both subsidiaries of the Company (referred to as „Transferor Companies‟).45 Details of assets and liabilities acquired on amalgamation and treatment of the difference between the net assets acquired and cost of investment by the Transferee Company in the Transferor Companies together with the shares issued to the minority shareholders: Particulars Year ended 31 March. being the date on which all the requirements under the Companies Act.43 Note 30 Disclosures under Accounting Standards (contd. The Scheme of Arrangement filed by the Company has been approved by the Honourable High Courts of Judicature at Mumbai. have been merged with the Company (Transferee Company). AS 14 AS 14. 1956 have been completed. ____ and ______ were engaged in the manufacture of _________________ and were predominantly acting as a captive manufacturer for the Company. Pursuant to the Scheme. the Company allotted ____ equity shares of ` __/.3 Details of amalgamations In terms of the Scheme of Arrangement (the Scheme).

No.120.4.a Particulars Employee benefit plans Defined contribution plans The Company makes Provident Fund and Superannuation Fund contributions to defined contribution plans for qualifying employees. Gratuity ii. the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. 30. 20X1 ` __________) for Provident Fund contributions and ` _____ (Year ended 31 March. Post-employment medical benefits iii.b Other defined benefit plans (specify nature) Gratuity AS 15. 20X1 ` _______) for Superannuation Fund contributions in the Statement of Profit and Loss. AS 15 AS 15. The Company recognised ` ___________ (Year ended 31 March.Name of the Company Notes forming part of the financial statements GN 6. Under the Schemes.g Components of employer expense Current service cost Interest cost Expected return on plan assets Curtailment cost / (credit) Settlement cost / (credit) Past service cost Actuarial losses/(gains) Total expense recognised in the Statement of Profit and Loss Actual contribution and benefit payments for year Actual benefit payments Actual contributions AS 15. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes. In case the company has contributions to foreign defined contribution plans and benefit plans.47 Note 30 Disclosures under Accounting Standards (contd. the details of the same should be disclosed.4 30. 20X2 Post-employment medical benefits ` Year ended 31 March.d Net asset / (liability) recognised in the Balance Sheet Present value of defined benefit obligation Fair value of plan assets Funded status [Surplus / (Deficit)] Unrecognised past service costs Net asset / (liability) recognised in the Balance Sheet .13 Ref.b Defined benefit plans The Company offers the following employee benefit schemes to its employees: i.120.120.4. Other defined benefit plans (specify nature) The following table sets out the funded status of the defined benefit schemes and the amount recognised in the financial statements: Particulars Gratuity Year ended 31 March.) Note 30.f AS 15.120. 20X1 Post-employment Other defined medical benefits benefit plans (specify nature) i AS 15.

20X1 Post-employment Other defined medical benefits benefit plans (specify nature) Other defined benefit plans (specify nature) Gratuity AS 15.13 Ref.) Note Particulars Gratuity Year ended 31 March.120.c Change in defined benefit obligations (DBO) during the year Present value of DBO at beginning of the year Current service cost Interest cost Curtailment cost / (credit) Settlement cost / (credit) Plan amendments Acquisitions Actuarial (gains) / losses Past service cost Benefits paid Present value of DBO at the end of the year Change in fair value of assets during the year Plan assets at beginning of the year Acquisition adjustment Expected return on plan assets Actual company contributions Actuarial gain / (loss) Benefits paid Plan assets at the end of the year Actual return on plan assets Composition of the plan assets is as follows: Government bonds PSU bonds Equity mutual funds Others AS 15. Note 30 Disclosures under Accounting Standards (contd.e AS 15.h AS 15. 20X2 Post-employment medical benefits ` Year ended 31 March.l AS 15.120.120.k AS 15.120.120.120.Name of the Company Notes forming part of the financial statements GN 6.o Actuarial assumptions Discount rate Expected return on plan assets Salary escalation Attrition Medical cost inflation Mortality tables Performance percentage considered Estimate of amount of contribution in the immediate next year . No.120.j AS 15.

seniority. Effect of a 1% change in health care cost AS 15.n Experience adjustments 20X2-20X1 Gratuity Present value of DBO Fair value of plan assets Funded status [Surplus / (Deficit)] Experience gain / (loss) adjustments on plan liabilities Experience gain / (loss) adjustments on plan assets Post Employment medical Benefits Present value of DBO Fair value of plan assets Funded status [Surplus / (Deficit)] Experience gain / (loss) adjustments on plan liabilities Experience gain / (loss) adjustments on plan assets Other defined benefit plans (specify nature) Present value of DBO Fair value of plan assets Funded status [Surplus / (Deficit)] Experience gain / (loss) adjustments on plan liabilities Experience gain / (loss) adjustments on plan assets For the year ended 31 March. AS 15. takes into account the inflation. The estimate of future salary increases considered. promotion.120.) Note Particulars The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of the obligations.120. takes into account the inflation.120.13 Ref.20X0 2nd prior year 3rd prior year ` 4th prior year Actuarial assumptions for long-term compensated absences Discount rate Expected return on plan assets Salary escalation Attrition The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of the obligations. seniority.Name of the Company Notes forming part of the financial statements GN 6.j AS 15. 20X2 Increase by 1% Decrease by 1% 31 March.m 31 March. No. .120. The estimate of future salary increases considered. 20X2 For the year ended 31 March. increments and other relevant factors. promotion. 20X1 20X1. 20X1 Increase by 1% Decrease by 1% Aggregate current service and interest cost Closing balance of obligation AS 15. increments and other relevant factors.l Note 30 Disclosures under Accounting Standards (contd.

as fixed assets / intangible assets / capital work-in-progress . Note 30 Disclosures under Accounting Standards (contd.23.13 Ref.) Note Particulars For the year ended 31 March.b 30. No. 20X1 ` AS 16 AS 16.5 Details of borrowing costs capitalised Borrowing costs capitalised during the year .as inventory . 20X2 ` For the year ended 31 March.Name of the Company Notes forming part of the financial statements GN 6.

40.40. India and Others.a AS 17. Geographic segments of the Company are Americas (including Canada and South American countries).a Revenue Inter-segment revenue Total AS 17. All other assets and liabilities are disclosed as unallocable. Expenses which are not directly identifiable to each reportable segment have been allocated on the basis of associated revenues of the segment and manpower efforts.40.b Segment result Unallocable expenses (net) Operating income Other income (net) AS 17. All other expenses which are not attributable or allocable to segments have been disclosed as unallocable expenses. No.6 Particulars Segment information The Company has identified business segments as its primary segment and geographic segments as its secondary segment. Europe. AS 17 AS 17. 20X2 Business segments A B Eliminations ` ` ` YYY YYY YYY (XXX) (XXX) (XXX) YYY YYY YYY (XXX) (XXX) (XXX) YYY YYY YYY (XXX) (XXX) (XXX) YYY YYY YYY (XXX) (XXX) (XXX) Total ` YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) AS 17.46 Profit before taxes Tax expense Net profit for the year .58 Note 30 Disclosures under Accounting Standards (contd. Assets and liabilities that are directly attributable or allocable to segments are disclosed under each reportable segment. Geographical revenues are allocated based on the location of the customer. Fixed assets that are used interchangeably amongst segments are not allocated to primary and secondary segments. Particulars For the year ended 31 March. Business segments are primarily ______________ and ___________.Name of the Company Notes forming part of the financial statements GN 6.) Note 30.13 Ref. Revenues and expenses directly attributable to segments are reported under each reportable segment.

40.13 Ref. Note 30 Disclosures under Accounting Standards (contd.f AS 17.46 Total liabilities AS 17.46 Other information Capital expenditure (allocable) Capital expenditure (unallocable) Depreciation and amortisation (allocable) Depreciation and amortisation (unallocable) Other significant non-cash expenses (allocable) (give details) Other significant non-cash expenses (unallocable) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) .46 Total assets AS 17.46 AS 17. 20X2 Business segments Total A B ` ` ` YYY YYY YYY (XXX) (XXX) (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) AS 17.g AS 17.40. No.40.e AS 17.Name of the Company Notes forming part of the financial statements GN 6.40.) Note Particulars For the year ended 31 March.c Segment assets Unallocable assets AS 17.40.46 AS 17.d Segment liabilities Unallocable liabilities AS 17.

58 ? Give composition of each geographical segment separately as a descriptive Note.13 Ref. 20X2 year ended 31 March.) Note Particulars The geographic segments individually contributing 10 percent or more of the Company‟s revenues and segment assets are shown separately: Geographic Segment Revenues Segment assets Capital expenditure For the year As at incurred during the ended 31 March. AS 17. 20X2 ` Americas Europe India Others YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) ` YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) ` YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) Note: Figures in bracket relates to the previous year AS 17. 20X2 31 March. No.48 Note 30 Disclosures under Accounting Standards (contd.Name of the Company Notes forming part of the financial statements GN 6. .

Y (wife of Mr.15 AS 18. and C (P) Ltd. loans and advances Note: Figures in bracket relates to the previous year YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) amount of that particular type of transaction . YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) .a Related party transactions Details of related parties: Description of relationship Ultimate Holding Company Holding Company Ultimate Holding Company Subsidiaries Fellow Subsidiaries (to be given only if there are transactions) Associates Key Management Personnel (KMP) Relatives of KMP Company in which KMP / Relatives of KMP can exercise significant influence Particulars Names of related parties AA Ltd. AA Ltd.) Note 30. X Ltd. A Ltd.7 30. AS 18 GN 6. Mr. No. B Ltd.e.7. Mr.b Ultimate Holding Company Holding Company Subsidiaries Fellow Subsidiaries Associates KMP Relatives of KMP Entities in which KMP / relatives of KMP have significant influence ` Total AS 18. 20X2 and balances outstanding as at 31 March. purchases. Also note that in some cases even less than 10% will be required to be disclosed and such importance depends on circumstances of the respective companies. Y).23 30.7. and Q Ltd.21 AS 18. Y and Mr.13 Ref. loans and advances Write off / write back made during the year Balances outstanding at the end of the year Trade receivables Loans and advances Trade payables Borrowings Provision for doubtful receivables. D Ltd. Details of related party transactions during the year ended 31 March.g. Z Mrs.Name of the Company Notes forming part of the financial statements GN 6. Z) D Ltd in which MD(KMP) and his wife hold 50% Note: Related parties have been identified by the Management. 20X2: AS 18.26 ? Party-wise details .23 Note 30 Disclosures under Accounting Standards (contd. F (father of Mr.24 AS 18.aggregation to be done only if the related party is < 10 % of the total Purchase of goods Sale of goods Purchase of fixed assets Sale of fixed assets Rendering of services Receiving of services Agency arrangements Leasing or hire purchase arrangements Transfer of research and development License agreements Finance (including loans and equity contributions in cash or in kind) Guarantees and collaterals Management contracts including for deputation of employees Provision for doubtful receivables. and Y Ltd.

25.a 30.37.d AS 19.37.f AS 19.a AS 19. The lease is noncancellable for a period of ____ years from ____ and may be renewed for a further period of ___ years based on mutual agreement of the parties. Future minimum lease payments not later than one year later than one year and not later than five years later than five years Contingent rents recognised as income during the year (state basis) Depreciation recognised on the leased assets Impairment losses recognised on the leased assets Impairment losses reversed on the leased assets 30.8.b The Company has entered into finance lease arrangements for certain equipments and vehicles.46.37. such as those concerning dividends.46 AS 19.c AS 19. Future minimum lease payments not later than one year later than one year and not later than five years later than five years Lease payments recognised in the Statement of Profit and Loss Contingent rents recognised as expense during the year (state basis) Future minimum sublease payments expected to be received under non-cancellable subleases Sublease payments received / receivable recognised in the Statement of Profit and Loss AS 19.d Contingent rents recognised as expense during the year (state basis) Future minimum sublease payments expected to be received under non-cancellable subleases The Company has entered into operating lease arrangements for certain facilities and office premises.c AS 19.e 30.46.iii ? Restrictions imposed by lease arrangements.8. The lease agreements provide for an increase in the lease payments by __ to ___% every ____ years.25.46.37. No. 20X2 ` For the year ended 31 March.5 AS 19. Future minimum lease payments and reconciliation of gross investment in the lease and present value of minimum lease payments Future minimum lease payments not later than one year later than one year and not later than five years later than five years Less: Unearned finance income Present value of minimum lease payments receivable not later than one year later than one year and not later than five years later than five years Unguaranteed residual values accruing to the Company as the lessor Accumulated provision for doubtful minimum lease payments Contingent rents recognised as income during the year (state basis) As Lessee The Company has entered into finance lease arrangements for certain equipments and vehicles. The leases are non-cancellable and are for a period of ___ to ____ years and may be renewed for a further period of ___ years based on mutual agreement of the parties.25. additional debt and further leasing should be disclosed.37.22.) Note Particulars For the year ended 31 March.a AS 19.7.d AS 19.a AS 19.22.25.e AS 19.25.f AS 19.c AS 19.f.c 30.d As 19.b AS 19.b AS 19. which provide the Company an option to purchase the assets at the end of the lease period. 20X1 ` AS 19 GN 8.b AS 19.a AS 19. Reconciliation of minimum lease payments Future minimum lease payments not later than one year later than one year and not later than five years later than five years Less: Unmatured finance charges Present value of minimum lease payments payable not later than one year later than one year and not later than five years later than five years AS 19.d 30.22.22. Note 30 Disclosures under Accounting Standards (contd.22.13 Ref.c AS 19.37.25.8.46.c AS 19.8 Details of leasing arrangements As Lessor The Company has entered into operating lease arrangements for certain surplus facilities. .Name of the Company Notes forming part of the financial statements GN 6.e AS 19.8.8.37.

11 AS 20.ii AS 20.11 AS 20.ii AS.) Note Particulars For the year ended 31 March.i AS 20. the effect of the conversion of Preference shares was anti-dilutive.29 AS 20.ii AS.d AS 20. 30.ii AS 20.ii AS. No.48.48. Note 30 Disclosures under Accounting Standards (contd.b AS 20.48.ii AS. after giving dilutive effect of the outstanding Warrants.9.48. ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares .Name of the Company Notes forming part of the financial statements GN 6.11 AS 20.13 Ref.48.Basic Total operations Net profit / (loss) for the year (Add) / Less: Extraordinary items (net of tax) Less: Preference dividend and tax thereon Net profit / (loss) for the year attributable to the equity shareholders.48. Since.ii AS 20. 20X1 ` AS 20 30.48.ii AS 20. excluding extraordinary items Weighted average number of equity shares Par value per share Earnings per share.ii AS 20.Basic Diluted The diluted earnings per share has been computed by dividing the Net Profit After Tax available for Equity Shareholders by the weighted average number of equity shares.11 AS 20.20.20.9 30.48.48.48.9.48.11 AS 20.48.ii AS 20.c AS 20.48.9.i AS 20.48.Basic Basic (excluding extraordinary items) Continuing operations Net profit / (loss) for the year from continuing operations (Add) / Less: Extraordinary items (net of tax) relating to continuing operations Less: Preference dividend and tax thereon Net profit / (loss) for the year from continuing operations attributable to the equity shareholders.11 AS 20. excluding extraordinary items .ii AS 20.48.i 30.50 30.for diluted EPS Par value per share Earnings per share.50 Continuing operations Net profit / (loss) for the year from continuing operations Less: Preference dividend and tax thereon Net profit / (loss) for the year attributable to the equity shareholders from continuing operations Add: Interest expense and exchange fluctuation on convertible bonds (net) Profit / (loss) attributable to equity shareholders from continuing operations (on dilution) Weighted average number of equity shares for Basic EPS Add: Effect of warrants.48.9.ii Earnings per share Basic Continuing operations Net profit / (loss) for the year from continuing operations Less: Preference dividend and tax thereon Net profit / (loss) for the year from continuing operations attributable to the equity shareholders Weighted average number of equity shares Par value per share Earnings per share from continuing operations .48. excluding extraordinary items .11 AS 20.11 AS 20.48.ii AS 20.48.48.i 30.11 AS 20.ii AS 20. Stock Options and Convertible bonds for the respective periods.48.9. 20X2 ` For the year ended 31 March.11 AS 20.ii AS 20.Diluted . from continuing operations .48. it has been ignored.20.20.ii AS 20.e AS 20.ii AS 20.ii AS 20.Basic Total operations Net profit / (loss) for the year Less: Preference dividend and tax thereon Net profit / (loss) for the year attributable to the equity shareholders Weighted average number of equity shares Par value per share Earnings per share .a AS 20. excluding extraordinary items Weighted average number of equity shares Par value per share Earnings per share from continuing operations.

ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares .g AS 20.ii AS 20.48.48. the calculation of basic and diluted earnings per share should be adjusted for all the periods presented.48.44 ? If the number of equity or potential equity shares outstanding increases as a result of bonus issue or share split or decreases as a result of reverse share split.for diluted EPS Par value per share Earnings per share .ii AS 20. AS 20.11 AS 20. excluding extraordinary items Add: Interest expense and exchange fluctuation on convertible bonds (net) Profit / (loss) attributable to equity shareholders (on dilution) Weighted average number of equity shares for Basic EPS Add: Effect of Warrants.) Note Particulars For the year ended 31 March.48.11 AS 20.48.i AS 20. ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares .ii AS 20.for diluted EPS Par value per share Earnings per share.Diluted 30.Diluted Total operations Net profit / (loss) for the year (Add) / Less: Extraordinary items (net of tax) Less: Preference dividend and tax thereon Net profit / (loss) for the year attributable to the equity shareholders.ii AS 20.8 ? Basic and diluted earnings per share should be presented on the face of the Statement of Profit and Loss for each class of equity shares that has a different right to share in the net profit for the period. number Note 30 Disclosures under Accounting Standards (contd.48.48.48.48.20.11 AS 20.48.Diluted Diluted (excluding extraordinary items) Continuing operations Net profit / (loss) for the year from continuing operations (Add) / Less: Extraordinary items (net of tax) Less: Preference dividend and tax thereon Net profit / (loss) for the year from continuing operations attributable to the equity shareholders.48.ii AS 20.48. excluding extraordinary items .ii AS 20.ii AS 20.48.ii AS 20.48.48.29 AS 20.ii AS 20.Name of the Company Notes forming part of the financial statements GN 6. .f AS 20. excluding extraordinary items Add: Interest expense and exchange fluctuation on convertible bonds (net) Profit / (loss) from continuing operations attributable to equity shareholders (on dilution) Weighted average number of equity shares for Basic EPS Add: Effect of Warrants.9.9.ii AS 20.11 AS 20.48. 20X1 ` 30.50 30.i AS 20. 20X2 ` For the year ended 31 March.ii AS 20.48. ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares .48.48.29 AS 20. excluding extraordinary items .11 AS 20.ii AS 20.for diluted EPS Par value per share Earnings per share.11 AS 20.48.ii AS 20. from continuing operations.ii AS 20.9.29 AS 20.h AS 20.13 Ref.ii Total operations Net profit / (loss) for the year Less: Preference dividend and tax thereon Net profit / (loss) for the year attributable to the equity shareholders Add: Interest expense and exchange fluctuation on convertible bonds (net) Profit / (loss) attributable to equity shareholders (on dilution) Weighted average number of equity shares for Basic EPS Add: Effect of Warrants.ii AS.ii AS 20.ii AS 20.

) Note Particulars As at 31 March. Note 30 Disclosures under Accounting Standards (contd. 43B of the Income Tax Act.10 Deferred tax (liability) / asset Tax effect of items constituting deferred tax liability On difference between book balance and tax balance of fixed assets On expenditure deferred in the books but allowable for tax purposes On items included in Reserves and surplus pending amortisation into the Statement of Profit and Loss Others Tax effect of items constituting deferred tax liability Tax effect of items constituting deferred tax assets Provision for compensated absences.32 The Company has recognised deferred tax asset on unabsorbed depreciation to the extent of the corresponding deferred tax liability on the difference between the book balance and the written down value of fixed assets under Income Tax (or) The Company has recognised deferred tax asset on unabsorbed depreciation and brought forward business losses based on the Management's estimates of future profits considering the non-cancellable customer orders received by the Company.13 Ref.6 AS 22. 20X2 As at 31 March.31 30. i . gratuity and other employee benefits Provision for doubtful debts / advances Disallowances under Section 40(a)(i). 20X1 ` AS 22 GN 7. 1961 On difference between book balance and tax balance of fixed assets Unabsorbed depreciation carried forward Brought forward business losses On items included in Reserves and surplus pending amortisation into the Statement of Profit and Loss Others Tax effect of items constituting deferred tax assets ` AS 22. No.31 Net deferred tax (liability) / asset AS 22.Name of the Company Notes forming part of the financial statements GN 6. The net deferred tax liability / asset should always be classified as non-current and disclosed on the face of the Balance Sheet.

20X1 ` For the year ended 31 March.e Carrying amount of assets as at the Balance Sheet date relating to the discontinued business to be disposed off Carrying amount of liabilities as at the Balance Sheet date relating to the discontinued business to be settled As at 31 March.Name of the Company Notes forming part of the financial statements GN 6. 20X2 ` AS 24.13 Ref. pursuant to the approval of the Shareholders and other authorities as required.20.20. 20X1 ` . 20X2 ` AS 24.) Note 30.20. the Company has transferred the ________ business to _______________ on a slump sale basis with effect from the close of business on _____________ for a consideration of `______________. The results of the discontinued business during the year until discontinuation were as under: Profit / (Loss) from ordinary activities For the year ended 31 March.g AS 24.23.20.e AS 24.20. No. AS 24 AS 24.20.g AS 24.f Sale of products Sale of services Other operating revenue Total revenue (A) Cost of materials consumed Purchases of stock-in-trade Changes in inventories of finished goods. work-in-progress and stock-in-trade Employee benefits expense Finance costs Depreciation and amortisation expense Other expenses Total expenses (B) Profit / (Loss) before tax from ordinary activities (A-B) Add / (Less): Gain / (Loss) on disposal of assets / settlement of liabilities attributable to the discontinuing operation Tax expense .20. 20X2 ` For the year ended 31 March.20 Note 30 Disclosures under Accounting Standards (contd.on gain / loss on disposal of assets / settlement of liabilities AS 24.23.f AS 24. 20X1 ` AS 24.a AS 24. The ____ business was reported as part of _____ segment of the Company.11 Particulars Discontinuing operations During the year.a Profit / (Loss) after tax of discontinuing operations As at 31 March.h Net cash flow attributable to the discontinued business Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities For the year ended 31 March.on ordinary activities attributable to the discontinuing operations .

Name of the Company Notes forming part of the financial statements GN 6.96 30. Note 30 Disclosures under Accounting Standards (contd.) Note Particulars For the year ended 31 March. No. 20X1 ` AS 26 AS 26.13 Ref. 20X2 ` For the year ended 31 March.12 Details of research and development expenditure recognised as an expense Materials Employee benefits expense Professional fees Consumables Interest Travelling expenses Rent Depreciation Others Total .

.13 Ref.50 AS 27. India (audited) B Ltd.Name of the Company Notes forming part of the financial statements GN 6.53 Name of companies and country of incorporation % of shareholding A Ltd.13 Interest in joint ventures The Company has interests in the following jointly controlled entities: ` Amount of interest based on accounts for the year ended 31 March.) Note 30. 20X2 Assets Liabilities Income Expenditure Contingent liabilities YYY (XXX) YYY (XXX) Capital commitments YYY (XXX) YYY (XXX) Particulars AS 27. USA (unaudited) Note: Figures in brackets relate to the previous year YY (XX) YY (XX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) .51 AS 27. AS 27 Note 30 Disclosures under Accounting Standards (contd.52 AS 27. No.

Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 29 PL 5(v)(a) PL 5(v)(b) AS 29.66 GN 10.11 Note 30 Disclosures under Accounting Standards (contd.) Note 30.14 Particulars Details of provisions The Company has made provision for various contractual obligations and disputed liabilities based on its assessment of the amount it estimates to incur to meet such obligations, details of which are given below:

Particulars

As at 1 April, 20X1

Additions

Utilisation

Reversal (withdrawn as no longer required) `

As at 31 March, 20X2

` Provision for warranty XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)

` XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)

` XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)

` XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)

Provision for estimated losses on onerous contracts

Provision for other contingencies (give details)

Total Note: - Figures in brackets relate to the previous year. Of the above, the following amounts are expected to be incurred within a year: AS 29.67 Provision for warranty Provision for estimated losses on onerous contracts Provision for other contingencies (give details) Particulars

As at 31 March, 20X2 ` YYY YYY YYY

As at 31 March, 20X1 ` YYY YYY YYY

Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 31 Disclosures on Employee share based payments Note 31 Employee Stock Option Scheme a) Particulars

Gn 50(a)

In the extraordinary general meeting held on ____, the shareholders approved the issue of ________ options under the Scheme titled “_________ ESOP ____” (ESOP A). The ESOP A allows the issue of options to employees of the Company and its subsidiaries (whether in India or abroad). Each option comprises one underlying equity share. As per the Scheme, the Remuneration / Compensation Committee grants the options to the employees deemed eligible. The exercise price of each option shall not be less than 85 per cent of the “Market Price” as defined in the Scheme. The options granted vest over a period of __ years from the date of the grant in proportions specified in the Scheme. Options may be exercised within __ days of vesting.

Gn 48

The difference between the fair price of the share underlying the options granted on the date of grant of option and the exercise price of the option (being the intrinsic value of the option) representing Stock compensation expense is expensed over the vesting period. b) The ESOP scheme titled “_____ ESOP ___” (ESOP B) was approved by the shareholders through postal ballot on __________. ______ options are covered under the scheme for __________shares. In the previous years, the Remuneration / Compensation Committee of the Company had granted ________ options under the ESOP B to few eligible employees of the Company. During the current year, the Remuneration / Compensation Committee in its meeting held on _____, _____ and _____ has granted _________, ________ and ________ options respectively under the ESOP B to few eligible employees of the Company. The options allotted under ESOP B are convertible into equal number of equity shares. The vesting period of these options range over a period of ___ years. The options may be exercised with in a period of ___ days from the date of vesting.

Gn 50(a)

Gn 50(a)

c)

The ESOP scheme titled “_____ ESOP ___ (Directors)” [ESOP (Directors)] was approved by the shareholders through postal ballot on _____. _________ options are covered under the scheme for _________ equity shares. The Remuneration / Compensation Committee of the Company, had granted ________ options under this scheme to few Directors of the Company. The shares covered by such options were ________ equity shares. The vesting period of these options range over a period of ____ years. The options may be exercised with in a period of ___ days from the date of vesting.

Gn 50(b)

d)

Employee stock options details as on the Balance Sheet date are as follows: Particulars During the year ended 31 March, 20X2 Weighted average exercise price per option (`) During the year ended 31 March, 20X1 Options Weighted average (Numbers) exercise price per option (`)

Options (Numbers)

Option outstanding at the beginning of the year: - ESOP A - ESOP B - ESOP (Director) Granted during the year: - ESOP A - ESOP B - ESOP (Director) Vested during the year: - ESOP A - ESOP B - ESOP (Director) Exercised during the year: - ESOP A - ESOP B - ESOP (Director) Lapsed during the year: - ESOP A - ESOP B - ESOP (Director) Options outstanding at the end of the year: - ESOP A - ESOP B - ESOP (Director) Options available for grant: - ESOP A - ESOP B - ESOP (Director)

Name of the Company Notes forming part of the financial statements

GN 6.13 Ref. No.

Note 31 Disclosures on Employee share based payments (contd.) Note Particulars The impact on Earnings per Share if the „fair value‟ of the options (on the date of the grant) were considered instead of the „intrinsic value‟ is as under: e) Particulars For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `

Net Profit / (loss) (as reported) Add / (Less): stock based employee compensation (intrinsic value) Add / (Less): stock based compensation expenses determined under fair value method for the grants issued (See note (f) below) Net Profit / (loss) (proforma) Basic earnings per share (as reported) Basic earnings per share (proforma) Diluted earnings per share (as reported) Diluted earnings per share (proforma) f) The fair value of the options has been determined under the Black-Scholes model. The assumptions used in this model for calculating fair value are as below:

Gn 48 Gn 48 Gn 51

Assumptions Risk Free Interest Rate Expected Life Expected Annual Volatility of Shares Expected Dividend Yield

31 March, 20X2

31 March, 20X1

2011 for the preparation of financial statements. This has significantly impacted the disclosure and presentation made in the financial statements.Name of the Company Notes forming part of the financial statements Note 32 Previous year's figures Note Particulars 32 The Revised Schedule VI has become effective from 1 April. Ref No. i . the company may consider giving an appropriate reconciliation in the Notes as an additional information as it would help in clarifying the impact of the reclassification of the previous year figures. The Revised Schedule VI does not require presentation of a reconciliation explaining the impact of the reclassification of the previous year figures in the financial statements. However. Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's classification / disclosure.