SCHEDULE VI

(See section 211)

GENERAL INSTURCTIONS FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY IN ADDITION TO THE NOTES INCORPORATED ABO E THE HEADING OF BALANCE SHEET UNDER GENERAL INSTRUCTIONS
1. Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head/sub-head or any changes interse, in the financial statements or statements forming part thereof, the same shall be made and the requirements of the Schedule V shall stand modified accordingly. "he disclosure requirements specified in #art and #art of this Schedule are in addition to and not in substitution of the disclosure requirements specified in the Accounting Standards prescribed under the $ompanies Act, 1%&'. 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 (inancial Statements. Similarly, all other disclosures as required by the $ompanies Act shall be made in the notes to accounts in addition to the requirements set out in this Schedule. *otes to accounts shall contain information in addition to that presented in the (inancial Statements and shall pro+ide where required ,a- narrati+e descriptions or disaggregations of items recogni.ed in those statements and ,b- information about items that do not qualify for recognition in those statements. /ach item on the face of the 0alance Sheet and Statement of #rofit and 1oss shall be cross-referenced to any related information in the notes to accounts. n preparing the (inancial Statements including the notes to accounts, a balance shall be maintained between pro+iding e2cessi+e detail that may not assist users of financial statements and not pro+iding important information as a result of too much aggregation. 3. 4epending upon the turno+er of the company, the figures appearing in the (inancial Statements may be rounded off as below5 T!"no#e" Ro!n$in% o&&

!.

).

,i- less than one hundred crore "o the nearest hundreds, thousands, rupees la6hs or millions, or decimals thereof.

,ii- one hundred crore rupees or "o the nearest, la6hs, millions or crores, more or decimals thereof. 7nce a unit of measurement is used, it should be used uniformly in the (inancial Statements. &. /2cept in the case of the first (inancial Statements laid before the $ompany ,after its incorporation- the corresponding amounts ,comparati+es- for the immediately preceding reporting period for all items shown in the (inancial Statements including notes shall also be gi+en. '. (or the purpose of this Schedule, the terms used herein shall be as per the applicable Accounting Standards. *otes "his part of Schedule sets out the minimum requirements for disclosure on the face of the 0alance Sheet, and the Statement of #rofit and 1oss ,hereinafter referred to as 8(inancial Statements9 for the purpose of this Schedule- and *otes. 1ine items, sub-line items and sub-totals shall be presented as an addition or substitution on the face of the (inancial Statements when such presentation is rele+ant 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 $ompanies Act or under the Accounting Standards.
PART I ' Fo"( o& BALANCE SHEET
*ame of the $ompany;;;;;;;;. 0alance Sheet as at ;;;;;;;;;

P)"tic!*)"s

Note No+

1

!

,<upees in;;;;Fi%!"es )s )t Fi%!"es )s )t t,e en$ o& t,e en$ o& c!""ent t,e -"e#io!s "e-o"tin% "e-o"tin% -e"io$ -e"io$ ) 3

I+ ,1-

E.UITY AND LIABILITIES S,)"e,o*$e"s/ &!n$s ,a- Share capital ,b- <eser+es and surplus ,c- =oney recei+ed against share warrants

,!,)-

S,)"e )--*ic)tion (one0 -en$in% )**ot(ent Non1c!""ent *i)2i*ities ,a- 1ong-term borrowings ,b- 4eferred ta2 liabilities ,*et,c- 7ther 1ong term liabilities ,d- 1ong-term pro+isions C!""ent *i)2i*ities ,a- Short-term borrowings ,b- "rade payables ,c- 7ther current liabilities ,d- Short-term pro+isions TOTAL ASSETS Non1c!""ent )ssets ,a- (i2ed assets ,i- "angible assets ,ii- ntangible assets ,iii- $apital wor6-in-progress ,i+- ntangible assets under de+elopment ,b- *on-current in+estments ,c- 4eferred ta2 assets ,net,d- 1ong-term loans and ad+ances ,e- 7ther non-current assets C!""ent )ssets ,a- $urrent in+estments ,b- n+entories ,c- "rade recei+ables ,d- $ash and cash equi+alents ,e- Short-term loans and ad+ances ,f- 7ther current assets TOTAL

,3-

II+ ,1-

,!-

See )cco(-)n0in% notes to t,e &in)nci)* st)te(ents

Notes

GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET
1. An asset shall be classified as current when it satisfies any of the following criteria5

(a) it is e2pected to be reali.ed in, or is intended for sale or consumption in, the
company:s normal operating cycle>

(b) it is held primarily for the purpose of being traded> (c) it is e2pected to be reali.ed within twel+e months after the reporting date> or (d) it is cash or cash equi+alent unless it is restricted from being e2changed or
used to settle a liability for at least twel+e months after the reporting date. All other assets shall be classified as non-current. !. An operating cycle is the time between the acquisition of assets for processing and their reali.ation in cash or cash equi+alents. Where the normal operating cycle cannot be identified, it is assumed to ha+e a duration of 1! months. ). A liability shall be classified as current when it satisfies any of the following criteria5

(a) (b) (c) (d)

it is e2pected to be settled in the company:s normal operating cycle> it is held primarily for the purpose of being traded> it is due to be settled within twel+e months after the reporting date> or the company does not ha+e an unconditional right to defer settlement of the liability for at least twel+e months after the reporting date. "erms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. All other liabilities shall be classified as non-current.

3. A recei+able shall be classified as a ?trade recei+able: if it is in respect of the amount due on account of goods sold or ser+ices rendered in the normal course of business. &. A payable shall be classified as a ?trade payable: if it is in respect of the amount due on account of goods purchased or ser+ices recei+ed in the normal course of business. '. A company shall disclose the following in the notes to accounts5 A. Share $apital for each class of share capital ,different classes of preference shares to be treated separately-5

(a) (b) (c) (d) (e) (f)

(g) (h) (i)

the number and amount of shares authori.ed> the number of shares issued, subscribed and fully paid, and subscribed but not fully paid> par +alue per share> a reconciliation of the number of shares outstanding at the beginning and at the end of the reporting period> the rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of di+idends and the repayment of capital> shares in respect of each class in the company held by its holding company or its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate holding company in aggregate> shares in the company held by each shareholder holding more than & percent shares specifying the number of shares held> shares reser+ed for issue under options and contracts/commitments for the sale of shares/disin+estment, including the terms and amounts> (or the period of fi+e years immediately preceding the date as at which the 0alance Sheet is prepared5

 Aggregate number and class of shares allotted as fully paid up
pursuant to contract,s- without payment being recei+ed in cash.

 Aggregate number and class of shares allotted as fully paid up by
way of bonus shares.  Aggregate number and class of shares bought bac6.

(j)

"erms of any securities con+ertible into equity/preference shares issued along with the earliest date of con+ersion in descending order starting from the farthest such date. $alls unpaid ,showing aggregate +alue of calls unpaid by directors and officers(orfeited shares ,amount originally paid up-

(k) (l)

0. <eser+es and Surplus ,i<eser+es and Surplus shall be classified as5 ,a$apital <eser+es > ,b$apital <edemption <eser+e> ,cSecurities #remium <eser+e> ,d4ebenture <edemption <eser+e> ,e<e+aluation <eser+e> ,fShare 7ptions 7utstanding Account> ,g7ther <eser+es @ ,specify the nature and purpose of each reser+e and the amount in respect thereof->

,h-

Surplus i.e. balance in Statement of #rofit A 1oss disclosing allocations and appropriations such as di+idend, bonus shares and transfer to/from reser+es etc.

,Additions and deductions since last balance sheet to be shown under each of the specified heads,ii,iiiA reser+e specifically represented by earmar6ed in+estments shall be termed as a ?fund:. 4ebit balance of statement of profit and loss shall be shown as a negati+e figure under the head ?Surplus:. Similarly, the balance of ?<eser+es and Surplus:, after adBusting negati+e balance of surplus, if any, shall be shown under the head ?<eser+es and Surplus: e+en if the resulting figure is in the negati+e. 1ong-"erm 0orrowings ,i1ong-term borrowings shall be classified as5

$.

(a) 0onds/debentures. (b) "erm loans  from ban6s.  from other parties. (c) 4eferred payment liabilities. (d) 4eposits. (e) 1oans and ad+ances from related parties. (f) 1ong term maturities of finance lease obligations (g) 7ther loans and ad+ances ,specify nature-.
,ii,iii0orrowings shall further be sub-classified as secured and unsecured. *ature of security shall be specified separately in each case. Where loans ha+e been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed.

,i+- 0onds/debentures ,along with the rate of interest and particulars of redemption or con+ersion, as the case may be- shall be stated in descending order of maturity or con+ersion, starting from farthest redemption or con+ersion date, as the case may be. Where bonds/debentures are redeemable by installments, the date of maturity for this purpose must be rec6oned as the date on which the first installment becomes due. ,+#articulars of any redeemed bonds/ debentures which the company has power to reissue shall be disclosed.

,+i- "erms of repayment of term loans and other loans shall be stated.

,+ii- #eriod and amount of continuing default as on the balance sheet date in repayment of loans and interest, shall be specified separately in each case. 7ther 1ong "erm 1iabilities 7ther 1ong term 1iabilities shall be classified as5 ,a"rade payables ,b7thers

D.

/. 1ong-term pro+isions "he amounts shall be classified as5

(a) (b)

#ro+ision for employee benefits. 7thers ,specify nature-. (. Short-term borrowings ,iShort-term borrowings shall be classified as5

(a) 1oans repayable on demand  from ban6s.  from other parties. (b) 1oans and ad+ances from related parties. (c) 4eposits. (d) 7ther loans and ad+ances ,specify nature-.

(ii) 0orrowings shall further be sub-classified as secured and unsecured. *ature of
security shall be specified separately in each case.

(iii)

Where loans ha+e been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed. ,i+#eriod and amount of default as on the balance sheet date in repayment of loans and interest, shall be specified separately in each case.

C. 7ther current liabilities "he amounts shall be classified as5 $urrent maturities of long-term debt> $urrent maturities of finance lease obligations> nterest accrued but not due on borrowings> nterest accrued and due on borrowings> ncome recei+ed in ad+ance> Dnpaid di+idends Application money recei+ed for allotment of securities and due for refund and interest accrued thereon. Share application money includes ad+ances towards allotment of share capital. "he terms and conditions including the number of shares proposed to be issued, the amount of premium ,if any, and the period before which shares shall be allotted shall be disclosed. t shall also be disclosed whether the company has sufficient authori.ed capital to co+er the share capital amount resulting from allotment of shares out of such share application money. (urther, the period for which the share application money has been pending beyond the period for allotment as mentioned in the document in+iting application for shares along with the reason for such share application money being pending shall be disclosed. Share application money not e2ceeding the issued capital and to the e2tent not refundable shall be shown under the head /quity and share application money to the e2tent refundable i.e., the amount in e2cess of subscription or in case the requirements of minimum subscription are not met, shall be separately shown under ?Ether current liabilities: Dnpaid matured deposits and interest accrued thereon Dnpaid matured debentures and interest accrued thereon 7ther payables ,specify nature->

(a) (b) (c) (d) (e)

,f,g-

,h,i,B-

F. Short-term pro+isions "he amounts shall be classified as5

(a) #ro+ision for employee benefits. (b) 7thers ,specify nature-.
. "angible assets ,i$lassification shall be gi+en as5 ,a1and. ,b0uildings. ,c#lant and /quipment. ,d(urniture and (i2tures. ,eVehicles. ,f7ffice equipment. ,g7thers ,specify nature-. ,ii,iiiAssets under lease shall be separately specified under each class of asset. A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations and other adBustments and the related depreciation and impairment losses/re+ersals shall be disclosed separately. Where sums ha+e been written off on a reduction of capital or re+aluation of assets or where sums ha+e been added on re+aluation of assets, e+ery balance sheet subsequent to date of such write-off, or addition shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first fi+e years subsequent to the date of such reduction or increase.

,i+-

G. ,i-

ntangible assets $lassification shall be gi+en as5 ,aCoodwill.

,b,c,d,e,f,g,h,i,ii-

0rands /trademar6s. $omputer software. =astheads and publishing titles. =ining rights. $opyrights, and patents and other intellectual property rights, ser+ices and operating rights. <ecipes, formulae, models, designs and prototypes. 1icenses and franchise. 7thers ,specify nature-.

A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations and other adBustments and the related amorti.ation and impairment losses/re+ersals shall be disclosed separately. Where sums ha+e been written off on a reduction of capital or re+aluation of assets or where sums ha+e been added on re+aluation of assets, e+ery balance sheet subsequent to date of such write-off, or addition shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first fi+e years subsequent to the date of such reduction or increase.

,iii-

H. *on-current in+estments ,i*on-current in+estments shall be classified as trade in+estments and other in+estments and further classified as5 ,a,b,c,d,e,f,gn+estment property> n+estments in /quity nstruments> n+estments in preference shares n+estments in Co+ernment or trust securities> n+estments in debentures or bonds> n+estments in =utual (unds> n+estments in partnership firms

,h-

7ther non-current in+estments ,specify nature-

Dnder each classification, details shall be gi+en of names of the bodies corporate ,indicating separately whether such bodies are ,isubsidiaries, ,ii- associates, ,iii- Boint +entures, or ,i+- controlled special purpose entities- in whom in+estments ha+e been made and the nature and e2tent of the in+estment so made in each such body corporate ,showing separately in+estments which are partly-paid-. n regard to in+estments in the capital of partnership firms, the names of the firms ,with the names of all their partners, total capital and the shares of each partner- shall be gi+en. ,ii- n+estments carried at other than at cost should be separately stated specifying the basis for +aluation thereof. ,iii- "he following shall also be disclosed5

(a) Aggregate amount of quoted in+estments and mar6et +alue thereof> (b) Aggregate amount of unquoted in+estments> (c) Aggregate pro+ision for diminution in +alue of in+estments
1. 1ong-term loans and ad+ances ,i1ong-term loans and ad+ances shall be classified as5 ,a,b,c,d,ii$apital Ad+ances> Security 4eposits> 1oans and ad+ances to related parties ,gi+ing details thereof-> 7ther loans and ad+ances ,specify nature-.

"he abo+e shall also be separately sub-classified as5 ,aSecured, considered good>

,b,c,iii,i+-

Dnsecured, considered good> 4oubtful.

Allowance for bad and doubtful loans and ad+ances shall be disclosed under the rele+ant heads separately. 1oans and ad+ances due by directors or other officers of the company or any of them either se+erally or Bointly with any other persons or amounts due by firms or pri+ate companies respecti+ely in which any director is a partner or a director or a member should be separately stated.

=. 7ther non-current assets 7ther non-current assets shall be classified as5

(i) 1ong "erm "rade <ecei+ables ,including trade recei+ables on deferred credit
terms->

(ii) 7thers ,specify nature,iii1ong term "rade <ecei+ables, shall be sub-classified as5 ,i- ,a- Secured, considered good> ,b-Dnsecured considered good> ,c-4oubtful ,ii- Allowance for bad and doubtful debts shall be disclosed under the rele+ant heads separately. ,iii- 4ebts due by directors or other officers of the company or any of them either se+erally or Bointly with any other person or debts due by firms or pri+ate companies respecti+ely in which any director is a partner or a director or a member should be separately stated.

*. ,i-

$urrent n+estments $urrent in+estments shall be classified as5 ,a,b,dn+estments in /quity nstruments> n+estment in #reference Shares ,cn+estments in go+ernment or trust securities> n+estments in debentures or bonds> ,en+estments in =utual (unds> ,fn+estments in partnership firms ,g7ther in+estments ,specify nature-.

Dnder each classification, details shall be gi+en of names of the bodies corporate ,indicating separately whether such bodies are ,i- subsidiaries, ,iiassociates, ,iii- Boint +entures, or ,i+- controlled special purpose entities- in whom in+estments ha+e been made and the nature and e2tent of the in+estment so made in each such body corporate ,showing separately in+estments which are partly-paid-. n regard to in+estments in the capital of partnership firms, the names of the firms ,with the names of all their partners, total capital and the shares of each partner- shall be gi+en. ,ii"he following shall also be disclosed5

(a) (b) (c) (d)

"he basis of +aluation of indi+idual in+estments Aggregate amount of quoted in+estments and mar6et +alue thereof> Aggregate amount of unquoted in+estments> Aggregate pro+ision made for diminution in +alue of in+estments. 7. n+entories ,in+entories shall be classified as5

,a,b,c,d,e,f,g,ii,iii#. ,i-

<aw materials> Wor6-in-progress> (inished goods> Stoc6-in-trade ,in respect of goods acquired for trading-> Stores and spares> 1oose tools> 7thers ,specify nature-.

Coods-in-transit shall be disclosed under the rele+ant sub-head of in+entories. =ode of +aluation shall be stated. "rade <ecei+ables Aggregate amount of "rade <ecei+ables outstanding for a period e2ceeding si2 months from the date they are due for payment should be separately stated. "rade recei+ables shall be sub-classified as5 ,a,b,cSecured, considered good> Dnsecured considered good> 4oubtful.

,ii-

,iii- Allowance for bad and doubtful debts shall be disclosed under the rele+ant heads separately.

,i+- 4ebts due by directors or other officers of the company or any of them either se+erally or Bointly with any other person or debts due by firms or pri+ate companies respecti+ely in which any director is a partner or a director or a member should be separately stated. I. ,i,a,b,c,ii,iii$ash and cash equi+alents $ash and cash equi+alents shall be classified as5 0alances with ban6s> $heques, drafts on hand> $ash on hand> ,d7thers ,specify nature-. /armar6ed balances with ban6s ,for e2ample, di+idend- shall be separately stated. for unpaid

0alances with ban6s to the e2tent held as margin money or security against the borrowings, guarantees, other commitments shall be disclosed separately. <epatriation restrictions, if any, in respect of cash and ban6 balances shall be separately stated. 0an6 deposits with more than 1! months maturity shall be disclosed separately.

,i+,+-

<. Short-term loans and ad+ances ,iShort-term loans and ad+ances shall be classified as5

(a) 1oans and ad+ances to related parties ,gi+ing details thereof-> (b) 7thers ,specify nature-.

,ii,a,b,c,iii,i+-

"he abo+e shall also be sub-classified as5 Secured, considered good> Dnsecured, considered good> 4oubtful. Allowance for bad and doubtful loans and ad+ances shall be disclosed under the rele+ant heads separately. 1oans and ad+ances due by directors or other officers of the company or any of them either se+erally or Bointly with any other person or amounts due by firms or pri+ate companies respecti+ely in which any director is a partner or a director or a member shall be separately stated.

S. 7ther current assets ,specify nature-. "his is an all-inclusi+e heading, which incorporates current assets that do not fit into any other asset categories. ". $ontingent liabilities and commitments ,to the e2tent not pro+ided for,i$ontingent liabilities shall be classified as5 ,a,b,c,ii$laims against the company not ac6nowledged as debt> Cuarantees> 7ther money for which the company is contingently liable

$ommitments shall be classified as5

(a) /stimated amount of contracts remaining to be e2ecuted on capital account and
not pro+ided for>

(b) Dncalled liability on shares and other in+estments partly paid (c) 7ther commitments ,specify nature-.
D. "he amount of di+idends proposed to be distributed to equity and preference shareholders for the period and the related amount per share shall be disclosed separately. Arrears of fi2ed cumulati+e di+idends on preference shares shall also be disclosed separately. V. Where in respect of an issue of securities made for a specific purpose, the whole or part of the amount has not been used for the specific purpose at the balance sheet date, there shall be indicated by way of note how such unutili.ed amounts ha+e been used or in+ested. W. f, in the opinion of the 0oard, any of the assets other than fi2ed assets and non-current in+estments do not ha+e a +alue on reali.ation in the ordinary course of business at least equal to the amount at which they are stated, the fact that the 0oard is of that opinion, shall be stated.

PART II ' Fo"( o& STATEMENT OF PROFIT AND LOSS *ame of the $ompany;;;;;;;;. #rofit and loss statement for the year ended ;;;;;;;;;
P)"tic!*)"s Note No+ ,<upees in;;;;Fi%!"es Fi%!"es &o" t,e &o" t,e c!""ent -"e#io!s "e-o"tin% "e-o"tin% -e"io$ -e"io$ 222 222 222 222 222 222 222 222 222 222 222 222

. . . V.

<e+enue from operations 7ther income "otal <e+enue , J

/2penses5 $ost of materials consumed #urchases of Stoc6-in-"rade $hanges in in+entories of finished goods wor6-in-progress and Stoc6-in-"rade
/mployee benefits e2pense (inance costs 4epreciation and amorti.ation e2pense 7ther e2penses

"otal e2penses V. #rofit before e2ceptional and e2traordinary items and ta2 , - V/2ceptional items #rofit before e2traordinary items and ta2 ,V - V . /2traordinary tems #rofit before ta2 ,V - V "a2 e2pense5 ,1- $urrent ta2 ,!- 4eferred ta2 222 222

222 222

222 222

V. V . V K. K

222 222 222 222 222 222

222 222 222 222

K K K KV KV KV

#rofit ,1oss- for the period from continuing operations ,V -V #rofit/,loss- from discontinuing operations "a2 e2pense of discontinuing operations #rofit/,loss- from 4iscontinuing operations ,after ta2- ,K -K #rofit ,1oss- for the period ,K J K V/arnings per equity share5 ,1- 0asic ,!- 4iluted

222 222 222 222 222 222 222

K22 K22 K22 K22 222 222 222

See )cco(-)n0in% notes to t,e &in)nci)* st)te(ents

GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS
1. "he pro+isions of this #art shall apply to the income and e2penditure account referred to in sub-section ,!- of Section !1L of the Act, in li6e manner as they apply to a statement of profit and loss. ,A- n respect of a company other than a finance company re+enue from operations shall disclose separately in the notes re+enue from ,a- sale of products> ,b- sale of ser+ices> ,c- other operating re+enues> 1ess5 ,d- /2cise duty. ,0- n respect of a finance company, re+enue from operations shall include re+enue from ,a- nterest> and ,b- 7ther financial ser+ices <e+enue under each of the abo+e heads shall be disclosed separately by way of notes to accounts to the e2tent applicable. ). (inance $osts (inance costs shall be classified as5 ,a- nterest e2pense> ,b- 7ther borrowing costs> ,c- Applicable net gain/loss on foreign currency transactions and translation. 7ther income

!.

3.

7ther income shall be classified as5 ,a- nterest ncome ,in case of a company other than a finance company-> ,b- 4i+idend ncome> ,c- *et gain/loss on sale of in+estments ,d- 7ther non-operating income ,net of e2penses directly attributable to such income-. &. Additional nformation A $ompany shall disclose by way of notes additional information regarding aggregate e2penditure and income on the following items5,i- ,a-/mployee 0enefits /2pense Mshowing separately ,i- salaries and wages, ,ii- contribution to pro+ident and other funds, ,iii- e2pense on /mployee Stoc6 7ption Scheme ,/S7#- and /mployee Stoc6 #urchase #lan ,/S##-, ,i+- staff welfare e2pensesN. ,b-4epreciation and amorti.ation e2pense> ,c-Any item of income or e2penditure which e2ceeds one per cent of the re+enue from operations or <s.1,LL,LLL, whiche+er is higher> ,dnterest ncome> ,enterest /2pense> ,f- 4i+idend ncome> ,g- *et gain/ loss on sale of in+estments> ,hAdBustments to the carrying amount of in+estments>

,i-*et gain or loss on foreign currency transaction and translation ,other than considered as finance cost-> ,B-#ayments to the auditor as ,aL auditor,,bL for ta2ation matters, ,c- for company law matters, ,d- for management ser+ices, ,e- for other ser+ices, ,f- for reimbursement of e2penses> ,6- 4etails of items of e2ceptional and e2traordinary nature> ,l- #rior period items> ,ii- ,a- n the case of manufacturing companies,-

(1) <aw materials under broad heads. (2) goods purchased under broad heads.
,b- n the case of trading companies, purchases in respect of goods traded in by the company under broad heads. ,c- n the case of companies rendering or supplying ser+ices, gross income deri+ed form ser+ices rendered or supplied under broad heads. ,d- n the case of a company, which falls under more than one of the categories mentioned in ,a-, ,b- and ,c- abo+e, it shall be sufficient compliance with the requirements herein if purchases, sales and consumption of raw material and the gross income from ser+ices rendered is shown under broad heads. ,e- n the case of other companies, gross income deri+ed under broad heads. ,iii- n the case of all concerns ha+ing wor6s in progress, wor6s-inprogress under broad heads. ,i+- ,a- "he aggregate, if material, of any amounts set aside or proposed to be set aside, to reser+e, but not including which the reser+es. ,+- ,a- "he aggregate, if material, of the amounts set aside to pro+isions made for meeting specific liabilities, contingencies or commitments. ,b- "he aggregate, if material, of the amounts withdrawn from such pro+isions, as no longer required. ,+i- /2penditure incurred on each of the following items, separately for each item5,a- $onsumption of stores and spare parts. ,b- #ower and fuel. ,c- <ent. ,d- <epairs to buildings. ,e- <epairs to machinery. ,g- nsurance . ,h- <ates and ta2es, e2cluding, ta2es on income. ,i- =iscellaneous e2penses, balance-sheet is made up. pro+isions made to meet any specific liability, contingency or commitment 6nown to e2ist at the date as to ,b- "he aggregate, if material, of any amounts withdrawn from such

,+ii- ,a- 4i+idends from subsidiary companies. ,b- #ro+isions for losses of subsidiary companies. ,Viii- "he profit and loss account shall also contain by way of a note the following information, namely5-

a) Value of imports calculated on $. .( basis by the company during the financial
year in respect of @ I. <aw materials> II. $omponents and spare parts> III. $apital goods>

b) /2penditure in foreign currency during the financial year on account of royalty,
6now-how, professional and consultation fees, interest, and other matters>

c) "otal +alue if all imported raw materials, spare parts and components consumed
during the financial year and the total +alue of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total consumption> d) "he amount remitted during the year in foreign currencies on account of di+idends with a specific mention of the total number of non-resident shareholders, the total number of shares held by them on which the di+idends were due and the year to which the di+idends related> e) /arnings in foreign e2change classified under the following heads, namely5-

I. /2port of goods calculated on (.7.0. basis> II. <oyalty, 6now-how ,professional and consultation fees> III. nterest and di+idend> IV. 7ther income, indicating the nature thereof
Note31B"o)$ ,e)$s s,)** 2e $eci$e$ t)4in% into )cco!nt t,e conce-t o& ()te"i)*it0 )n$ -"esent)tion o& t"!e )n$ &)i" #ie5 o& &in)nci)* st)te(ents67+

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