Cuestlon N 2

Cost of aCajuirI
As perAS 38
neu plaus amd S
fnewleOSR
vesearch phase Cost
log0oo Shal be ChasRd
EXpewe n p&L Staremeut or ea 268

2 Oevelopmet phase ef Ie Softuoe

Started but e Citena for capitadiation
Cost S not el meet because
intetion of KE S not Ceaw
renavdin competan of project

3 AIoush RE hos techmical feas1bility

VeouNCEA to COmplete R prorect cnd
s inketi0n to compleBe Ovoect
tera or Copitaliation
had not Stilu
met at Decenber 208 becaupe
1st
probaote Fufuwe earninSfom softuGe
CWe yetpobable
As er IAS 38developmeu phaoe
Capiteuratton Citerie since.
Covditous naue met before Ond an_LSh
december 201 itbecome robable oat
Sottueure WI RO eOndnwic
beneit: so
Criteo has me_and al CostsUsi 9 be
copitaied from n0U O F CoeaTo
S.
Amorti7akion si be aha R\ gn_Up
6-Casis
6 velatim eseax Cn ph0AR
gholbe expensed Cund charaed to
PRA
Costs relaklu to derelopmeul phge effer
Citert1a ts met Shal be capitalqd
Amortiafion i0 be charged afte conpletion
hl erd oole.

NBV of Softuare Connotbe deternined

On Deceber 31,208 becauye
Ovofect has not
yet hnished
amoytqakion COnnot be haugec 20L8

N8V SoftaMe
31st Decenou 2G

Cost
R
300ooS
(18000oG
Amorttzqtion L8I2So)

NBY
12181SO
 Ouestion 3

Hairy limited
Consolid oted Statement of Positlon
financial Positlon
As 31sE dlecember 201C
s(oO)
Non- Cuvren Assels

Propert Plomt amd tquipmew

CU20 4 60
Irwestmeds (SS- SS)
Cnoodui N-2) SI6O

Curre Assels

Cash (L 49 +0.S) SSOS

Inveptmeukd3)
Irade recevekoles (12.6t 19.)
Curre aCoundHolry(3.)-0.S-2.1)
Invemtor 7tU-0-8) 2720O

Tdtol OMets 322560

Share capital (00

Shaxe premium(20 2
Aekained Eaxnims CN-) S26o
Copital Renerves (N-SD 3s8o0
2Sl060
Guroup euitg
NC CN-3) 6o
Total Eqult y 261S6o

Creditors (38 +7 SSooo

Cuvret accout-Spido 2700-2-7)

ota equity and llobilities 322.SO

N-1 SpTedor
80
NCU 26

Pre reJerve = 2360+

2300

N-2 Gtocdusi& CalCulatton

RAGO
nvestmet SSoo

CAJ
Share capitak
Pre vEAerves 2306
623oo
Hov (8O') X 80

Coe dusi/BPG) 5160

CA 8 )

N-3 NC R Cos)
Value_at cuuS ition date 12960
(62300 x0:2)
840
CR 3200
6So0
N- Hoi RE
Coco) RsCoc)
H AP CIf
S A Post (1300- 230o) Sood
80o)
Hoiv (3360)
tder NC 846)
q26O

N-S Hoir CopitalYeJerve

Raooo) RCooo)
H CA CUE
S CR Post L6O0o
16o0o
Ho (I2Rco) 280 0b
NC 3200)
38oo
 QLestton NO Y

Mirza Al Honnan & CO

Ourhol mteri es

Dote Accouti heod Debit Credit

R
/S/2018 Bank 3000O
en income 30000
31/7/18 ent income
Advomce rent
300o0 -28Ooo)
/8/18 BawR
Re income 3000 D
31/10/18 Peut income
Advance Yent
C30o00 -280OO)
/U/18 Bo 30000
Ret income
3/2/18 Ret nCon
300eo
1333
Adwance ent 33s
(acoco 18667)
31/2/18 Depveciatfan 22612 HS6
(600oooooo
ACC dep
x22) 12692
31/12/n Rent nco 667
Adwance veu 667
0660 q333)
/2/19 Baml 3000O
Rent ncome 3000 6>
30/u/19 R.e 1ncome
dNm ce rent
C3000o -28o oo)
s/a 36000
Ret income 3600
31/7/19 Advonce ret
Ret tncome
C36 ooo -280oo)
/8/19 Bowh 36Doo
Ret incone 36ooo
31/10/19 Rewt re cevobl e
e t incone
/u/1 BauK 36ooo
e t ncone
3tA2/19 Reureeeveble

3/0/9 Rent receivable $333

ret
S333
0 0 0 - 8 66T) 22692

31/2/19 DepreCakton
ACdep 2692
/S/18 Pre- paid chauge 0080
BawK
(3360oo O o3)
31/12/18 Expewe [DC 2240
Prepoid EKeU 22YO
C1008o x )
3
Expene Dc S360
Prepad Kpey&ge 3360
(000/3)
 (b)
MAH Co
xtracts Of SOC
For Re ear endad ecewoou 3ls
2018
Depreciotion (F3FO) C3 )
(2262 ) 226122)
overnmont ohargeN (224O) 3360)
Ront ncome 667 120oo

MAH & Co
Extrccts of SOFP
AS af Deceber 3lst
2018
NCA
yehmcle 688S22
Pre-poid expmse 7840

CA 3360
Prepou d expeMse 240 3360
Ret recevoJo le 3333

CL
Rout peable OOOD
 (C
MAH Co
NotesD td to nancial Statemet
ecw ndd 208 20

Nolt Motu ity OwnalA\S

tollotngleo0 poumes YECeiVable
OD FolloNS
eor Coo0+ 16o oo) 136o00
Yeox 2 (8ooo+ goo)
6000s
6o oa
232 q6
 (Ouestton NS
Mustan nc
NOteeA to Fin ancia shatemet
For R qeaw ended December B1st 204
Note-lo Operotl sm
he maaqemeuk o Mustaminc nos
dentfied following operakin segeneuk
Eng inOD
2 MetatliC Bodie
3 we
Spore parts
Ihe COOM monitorS fRe pertormarxe omd allocates
edowces hese SeamentS
Note lo
Segmet amalysts of operotiq Segmeuks for R&
Rs in millto)
Engines Meta0ic Tires Spaue
boddi es favs
Internal Sales 2s0 So 20
Cxter na Salos 33s0 8
nter est Expeus 3S 30
Dep EKpese u20 31o LO
Assets Soo 1300 2S6d
tabilittes 370
PBT 2Sdo 1o0 C133)
nterest \ncoMe 120
Note l02 Reconciltatton of Salos,Asseks,labilities , PBT o
refortable Seameds
repovteble NOnFVEPDvkable Tinter sqmed o e
Seqmevds Seameuky_ ad yustmesOdJustmends
Assel s 1g30o
iabiliie 130 310 2SO
Revenu |10286 200 (u20)
PBT C3S) 2) 20
Note lo-3 nformatlon abouul geographical aNEa

NCA Sola
Rcm RsCm)
Pakista qSoo
Srilahka 31SO
GemaMy 3200
France

Note lo-Y Intovmotian oabout mafor Cstomer

lotal Sales o neSemel include

1400 l t U n ano nllton
ere made Fer rari lnc and NSSam
motorS CO respectivc
 Questton NO 6

PaKoal limted
Extracts ot 8olance sheet
As at 31st december 201
R(mll
NOn-Curret_ Asseks
Investment (N- L) 23

Eauit
FoTr value ve^erve (w-L) 22

fRoal limited
Extroct ot SOCL
tor Me ended 3lst Decembe 2017
Psmillion)
P&L
ram.sactton CoSt
O'vidend income C1249) 2
Gain on S64
Fair valus Giaùn w-L)

Faiv Val Goin 22-9

 wor RA- L.
westm eut B
AS R
(nillts v) (mullton)
/S/7 Bu oo 1S3
/u/ isposal 20) ()
(loox20%),(LS3x302)
1/1/17 Balance 07.1
B1/7 FV Gioain /(loss) 2 22.9
Cbal)
3/12/7 Belcnce SOFP OS 130

erÄg2
Sale pvoceel oinClos)
A
Ne Sale proCe eds
3-a3x 2'Z),(So-SOK2).
Le NAV of uestueb
Gain /Closs)_ (4)
3-1
 C uestton NO

Yor limited

YL proutces quaratee on SAX mOlh

al e goods Sold
YL nas Preseu obligatlon, of
of
matt 0od tf loss of unsatisfid Custom S,.
YeSlt of past eveut Sala ofJOodo)
he setlee of obligatton add
u t louw of economc VesocirCOS
YL shauld recone a provrston
n t inomcaalStatemet for 0
Cal culat ed aA Folsus
milla)
rovtston mouat = S x \S

37s R
Since ML hos pYovide quarotee ef vefund to
OL t vtual9y certain avd O Saglve Covd Velbuse t

Ohio Limite

OL ooe nof pYovide CMy q u a r o t e

oh re tunds Sale d noeNer
duue to procttce
_pastf OL
refundingunsatisfied Customes
valid expectatton
retuwol on part
part o Customexs due
p a s t prad ice of QL
Here C cOnatructtve obltgation Qrtse S
OL a roault of_past ONen
should reconigR a pYovislon 1or
nanda statemet
retund n Its
Michqam limiteo
ML lso offers 9uaratee o refwd
SO
ML Pres ent obliqaton
OuE pastot r e t
C Sals of podo)
2 Setlement obltgation SiQ vesult
OuttloN economlC eSOu rcOs
A reltable Atimate oa made

rovtston amount =(S x6 X 0.1) + (2-Sx O.08)

C2-S 6K 0-8

R
 Share Shar Aetoine Revoluotton Total
Copitol Prexitun Sur plu

AN Hres in Cwillrs)
Balance a a /I7/20L od 6S 7
inaoivtdend-208 C3 (3
team
Rit showes \Ss 132
o o3xjoo), axd3xi20)

Intexim bonus 6 C6)

(a6o 0-1)
Proft
Roralioto n 3
ndrematal dep )

86 IS7 66
Bolance oo 30/6/20
 -9
MZA limite d
Journa ente es
(fqwa in
Date Accountinmg Heod Cvecit
Deloit
(a)

u/3/2018 Equipment 3400000

2340oOoO
Pouade for o
C30000x 180)

2S/8/2018 aualble lor eyuipmoul 230oo0o

PaLCloss) Cbou) 6SooO00
2940oOoo
(136000x236)

rade receivable 8Soo ooo

27/2/18 8S000oO
Sales
(2Sooo x 20)
Cost of Sales
27 (2/L8 ooo ooQ
Iwentor
Bank uisdoo x) 801ooo
2S/s/18 PRL Cbol) Closs) 42SooO
rade receivade

(C)
Trade Vecevable TSooOoo
2/9/2018 ooooO
Sales
C28620.6817 x1)

2/3/18 Cost oP Sales soooo 00

ento4
xchowe loss 2.8621
3/2/18 ode v ecelveble
(258620-6897x28 -7Sooooo)
 uestton

3
A

A
C

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