—Balante sheet of vee flecixic Supaly Ld. ——05__oa 1" enarch 5 n.029. 2 “ Vooaidon: sate ee { Equity ond tiabitiaies 3 se xehaldex's Sands i | —Shate capital — és je | 26.006 Reserve & Suxe\ @ L_ 3000 | & I moa- Curves Lo bilidien | Leng erm Rarrauings 3 {4.060 3 Icuwent Liabilities Varo ayalole Sooo bl! caer Cunvent Uobilitied 4 Sex0 Total eg ar || Asse43 2 1. Non Curvent Asse! Fised acesis Sue nena § 53; 800 | rn tnngitble Assets (Patents) | Mek ashe non = (uirvent Assets S 4 6x00 Bei: Ee —Taxventored — b e Receivables : A cosh, €quivatents, —|— =m soNe 25 to Accounts, 1 | share capitat 1 Equity Slate capi tel darssued__and Subscribed. | S0.nq.an0 equity Shares of to each | Recon | Reserves and Surplus | Gi ee a:} Capital Reserve | | b:| Coaria gency Reserve c. Satance nek Qevenue Account 1s 4 Toth 3. tong = etm Ge-rtowing: s | Secured st aie = Wis | ity 2 Delbentuted iit pais Wee rete loan a ee 4 ll other current Liabitih eA —__ t | be clased oiwidend_ eco = 5. | rangible Assets 7 | a tind 2 as i 200 bt Baiting —__— \000 ____61f plone aod_tnachinery s = peer plane —— Aovooo. | — =Tronsfocners — 32.00 W600 gull. c_Lamps__— saa is Electrical —raStrument FOR EDUCATIONAL USE6. |lothey ¢e an- Cunveat i eee ss __=Tokes Assets Lesione Reser J Less 3 Oxpretiation Ssh _ i 65 800. (21060) 5%. B00ph Retecilaa |e pee Mi aid oe = a la. Frechod Gace aie a | tlh. Leaselroicl au.syo 3-3uy. | aiq.uge | Adings 3.95,350 3.344 12-340-649 ae 33M 7 Mo. _ 5.284 4653.36 5.23 6 Veco%-46 eae ig. ovev read 2NUSa 284 32.56 Ib. Undevarxaund os 5.23% wos. oy ie s e Electscity Sittings & Apparat : N06 S56 6-33 ¥. A30F. US Sucsoitive » Dixtaves & Slice equipnent A\. Boo 633y. | aor ay VA,YOO U3. 42 33433. 63/ation ol cengunders consaibiitian & fovexacnent Capitel Expenditure ewes of asset Toon iakhs sper iin OS ink asset tA shinies niente { t 3 eee ee BY | ROR avn teats ia. =| i ig - ikon 5 2 | Crovexamnen: A = 25 1 ¥ |. ll evaeearens sizatinn af Consumers pane ( le Pee ie ¥ at gina —in_prnpatsien a —depreciet : eee WH ss. To I leaerment taxant = 25 = e FOR EDUCATIONAL USEa aa 1 x SaaS z cx ee \c — Ox.| 95. 00 oe ___— Gouerarnent Secon Congumey fax _| eaeBtesl i} a Sevyire Nine Ve — —_ ; Ta Government Giraat Ae — 23:98) Rot CondWnution xeceived £ aE Bia * 4 <— Eason pale comet - = sal expenditure} : - t 1 & ie Prank Ans Ani 4 Ne DE | 2OMmoo z To Bank Alc | A600 2 plone & lnineny ace. a] : = kia \ — 2° | -ro plane and _enachinery Alc 18.60 | Facing Meprecics cf 44 i uy Teonsucnexs Conmbtion ANC 2.25 Grovetament Gvank Ale pes [ualatsay <~ te & 1065 Al piso: Lie ICacing Consumers conraabuoh & speesann ak, f Vecmat acroctised 20 proportion one = \eortqed om ocerned. : FOR EDUCATIONAL USE| 6.4 waite sher3 ote oo TERS 4 Sixs) Aine adptian_of TERS 1) fEssueOnke 2 TERS 1 (Pixs “lime Adaption af xatevnedionced } Financial Repaxting. Standards) was issued to Tune nce 2) Applicadion i c+ applies to an eatity whose first TERS Gaancil jj Statements axe fox a_periad beginning aA _o% after 1 Toouaxry, | 2004, “T+ applies when aa eotity adopts “TERS: fax she fixer time by an_explicit siatements of Compliance with “TE RSs Most | }-Cocnpanied apply “TERS I when hey nave Paraoa_lotcat accounting — Standards. _-to__totexnational _accaunting Standards. LOef.o. bans: ath Ei = es Fixsi “DFRS reporting period = _ahe latest ene _pexied Covered — hy first TERS financial Statemends. _§ St = time adapter = ad entity, EE Gas feos es 1 || financial Statements tn which an exolicid aod unreserved __| =e ee ___|_gtotement of compliance 16 cade, alte: 5 i rants epinelel ‘ ____* tepening “I RES __Stntement¢ ox financia) pnsition - an entiy tS | Stat t of Sinaacias gositinn ai the date of dvangiti on to _ || ees s eetiais ceo a a _of accounting used __ionmediately —___ before the adnption of TER i loate of transition - Ane heginaing of Ale enaeliest pened fase | which an endity presents ‘a R5 ta its “SERS Sinancial Stabemen$s r objective t the — see _ahig CFRS_25 ta ensure that ad sity's firgt — fiaaaci. ee FOR EDUCATIONAL USE}--—— set j_—__}!Financial Statements, tantain high quality tnfoxonation that +128_tvanspavent fax users and comparable aie ail presented 5 pei rroxides Suitable Staxtiag potat Sar arcounting accexdanle eit —reternatianal Fiacncal Report Ag Standards ———— - j- Cane _genevated at a casi ahat nes ont excoed the I wenetitg = 5) open: gS _: An _e ity —Slhall__ pve part d_gxesent an Spening “CF RS statement af Sinancial pasitian at 4h date af Avansitinn to “TF Res. is ass e__Starss | pant far 4s acca ting ia accard aith “TERS «. |e watiog Policies i: An entity slnall use the | policies ta its speaing “TERS Statement £ fond _Abrroug lout oll e 4 Sioacial Statements. ng 1 winking poli cies {| slat! tompiy inith each “TER. oLeckiy ct ane end nf it Sica “TERS stepexrki adopts ers ‘a _lecve , Ane ie effect a6 ak 315" garda 12. J\ the _Camnpara+iy, a pe 1 period. Fox example 5 +£ aa entity cial ys 2oding os Sh Soould _appiy ne accou ting policies 40 3) || Steps + ra general _, she “TERS wequicet aa entity to da the Following to jhe opening LERS _Statemeat of Sinancial i 0 __|[4that 4 prepares aS a Starting pala fer 145 a unting undex a FOR EDUCATIONAL USE: include all assets and iahiliwies that the -rERs Sanaa j assets held under finance lease aoch lease abltgatiaas }3 exclude any assets ex abilities mak pecotisred by the “LFRs li te-g “provisions shith de nat } Gabitity ) 3 meek the definition of xeclassi fy c< 0 Aber of sed ability ox equity Ceunrent | Aon = Current 9 Valiitity Lege ae oxdance with TERS JA | Le prefered shares sith fixed matiity as debt svailner x equity ) 3 : 4 ! Sur! MW asseta and i4ie) Yoy apply: SEs Ifeg cock cost . “Laie tue “ov dis ed Lat id diusi ane dike due alwue st n__ahe Yesevvet i fe evaluation vel. za. 4 LE xecs qvants lo \otited exemption fre Specified shere the Cost of | 2 g—with then useuld be Wikely Ao exceed ln I > useyg of financial ements. the Pivot = At |edopter cray choose 40 5 _enexe of shes + by s_cthe “FERS also _cnakes 4 prahthitigas regarding | | spective apelicatt & “TERS in Seme_ar. Hindsight howd not be used +o __yeui estimate sth, estionates nade uaa, erexious local _standayds _caa be used only Ao Conteck ohiechise €xvoxS-Explain the fa 1) | Accmial Basis_2 Ta oxdex to _eeed shuts ANSE asap cet Ti i nis_axe_pxepaved an the accwial bass of accounting sy the effecis of tvansactions and they eWents | Stat Under _aAhis ba ed_jwhen they accuy Cand at _as—cash, ~ot_a__caish axe x equivalent iS received ox paid)_and_shey ote ntecovded 10 she accoudting—xecexd sand -xeported ta the Ssaaac al statements of | = he periad +o whi ch_ahey_—velate. Financial __Ghatements ____ _llpxepared of the accrual basis infotin _11sexs not —saly- —oi_past 4 pvenks tavalving the payment and rece spt of cash but alse of || cbligatinns to_pay —_Cash_i0_4h Juve aad of resource hat 4a the futur Ment they __|| represent _Cash _4a_he wed Jipxovide the typeof tofestnad bout pais transact ood llothey events that i$ mast useful to usexs ia snaking efemansie Il dec?sina 3 ——_____— Fi e farseeable Future aAique in operat ae cgumned shat tne enterprise thes _aeithhe _ | oor the need to liquidate or ich an Anention ox need exists pxepaxed —oA ao dike. _|[s4 operations 5 __|| S.oaocial Statements. a | basis and» 1 r J eae OR EDUCATIONAL USEhacia a ly kite f L Consisteacy + —_|l sintemeats faterarise a\vxvough diene ——lpalicies accauing —palicy tS ade eoly in Certain i —__llexteptional ¢rxcumsiances Cecnparability of the Sinaaciat 4) »—the. accauntiog 4 Consis-tealy f-cam one _pe-rod to, another, 4 FOR EDUCATIONAL USE