Revised Schedule Vi

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
nts
ations / disclosures.
alance / transaction and instructions to the preparers
ed by the MCA as part of the notification he MCA as part of the Revised Schedule VI PL) issued by the MCA as part of the Revised
ompanies Act, 1956 issued by the ICAI (Accounting Standards) Rules, 2006 (as amended) AI prescribing accounting and disclosure requirements
e of the Listing Agreement
Ref. No. GI 1 GI 2 GI 3 GI 4
GENERAL INSTRUCTIONS GIVEN BY THE MCA FOR PREPARATION OF Where compliance with the requirements of the Act, including the Accounting Standards as applicable to The disclosure requirements specified in Parts I and II of this Schedule are in addition to and not in substitution of Notes to accounts shall contain information in addition to that presented in the Financial Statements and shall Depending upon the turnover of the company, the figures appearing in the Financial Statements may be rounded Turnover (i) less than one hundred crore rupees (ii) one hundred crore rupees or more Once a unit of measurement is used, it should be used uniformly in the Financial Statements.
GI 5 GI 6
Except in the case of the first Financial Statements laid before the Company (after its incorporation), the For the purpose of this Schedule, the terms used herein shall be as per the applicable Accounting Standards.
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) Ref. No. GENERAL INSTRUCTIONS FOR PREPARATION OF THE BALANCE SHEET - NOTES 1 TO 5 BS 1 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, or is intended for sale or consumption in, the companys normal operating cycle; BS 2 An operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Where the normal operating cycle cannot be identified, it is assumed to have a duration of 12 months.
GN 7.2.1 BS 3 BS 4 BS 5 PL 1
Where a company is engaged in running multiple businesses, the operating cycle could be different for each line of business. Such a company will have to classify all the assets and liabilities of the respective businesses into current A liability shall be classified as current when it satisfies any of the following criteria: (emphasis added) A receivable shall be classified as a trade receivable if it is in respect of the amount due on account of goods sold A payable shall be classified as a trade payable if it is in respect of the amount due on account of goods GENERAL INSTRUCTIONS FOR PREPARATION OF THE STATEMENT OF PROFIT AND LOSS - NOTE 1 The provisions of this Part shall apply to the Income and Expenditure Account referred to in sub-section (2) of
STRUCTIONS GIVEN BY THE MCA FOR PREPARATION OF
ements of the Act, including the Accounting Standards as applicable to
ified in Parts I and II of this Schedule are in addition to and not in substitution of
formation in addition to that presented in the Financial Statements and shall
he company, the figures appearing in the Financial Statements may be rounded Rounding off To the nearest hundreds, thousands, lakhs or millions, or decimals thereof. To the nearest lakhs, millions or crores, or decimals thereof.
ed, it should be used uniformly in the Financial Statements.
ancial Statements laid before the Company (after its incorporation), the
the terms used herein shall be as per the applicable Accounting Standards.
minimum requirements for disclosure on the face of the Balance Sheet and the einafter referred to as Financial Statements for the purpose of this Schedule)
ONS FOR PREPARATION OF THE BALANCE SHEET - NOTES 1 TO 5 rent when it satisfies any of the following criteria: (emphasis added) or is intended for sale or consumption in, the companys normal operating cycle; ween the acquisition of assets for processing and their realisation in cash or cash erating cycle cannot be identified, it is assumed to have a duration of 12 months.
unning multiple businesses, the operating cycle could be different for each line of ve to classify all the assets and liabilities of the respective businesses into current rrent when it satisfies any of the following criteria: (emphasis added) a trade receivable if it is in respect of the amount due on account of goods sold trade payable if it is in respect of the amount due on account of goods OR PREPARATION OF THE STATEMENT OF PROFIT AND LOSS - NOTE 1 pply to the Income and Expenditure Account referred to in sub-section (2) of
Name of the Company Balance Sheet as at 31 March, 20X2 Ref No. GI 3 GN 6.10 GI 4 GN 6.14 A Particulars Note No.
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
3 4 29.1 29.2
5 30.10 6 7
8 9 10 11
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 6.17
12.A 12.B
29.9 13 30.10 14 15
16 17 18 19 20 21
TOTAL See accompanying notes forming part of the financial In terms of our report attached. For _______________________ Chartered Accountants
For and on behalf of the Board of Directors
XXX Partner
Chairman
Chief Financial Officer Place : Date : Place : Date :
As at 31 March, 20X2
Chairman
Managing Director
Chief Financial Officer
Company Secretary
i
Ref No. GI 3 GN 6.10 GI 4 GN 6.14
(Statement of Profit and Loss without stating EBITDA) Name of the Company Statement of Profit and Loss for the year ended 31 March, 20X2 Particulars
A 1 AS 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, work-in-progress and stock-in-trade (d) Employee benefits expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other expenses Total expenses
2 3 4
5 6 7 8 9 10 GN 9.8.1
Profit / (Loss) before exceptional and extraordinary items and tax (3 - 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
GN 9.8.2
11 B GN 9.9.2 AS 24.32(a) 12.i
Profit / (Loss) from continuing operations (9 +10) DISCONTINUING OPERATIONS Profit / (Loss) from discontinuing operations (before tax)
GN 9.9.3 AS 24.32(b) GN 9.10 AS 24.32(a) AS 24.23(a)
12.ii
Gain / (Loss) on disposal of assets / settlement of liabilities attributable to the discontinuing operations
12.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
GN 6.5 GN 6.6 GN 9.9
13
Profit / (Loss) from discontinuing operations (12.i + 12.ii + 12.iii)
C 14
TOTAL OPERATIONS Profit / (Loss) for the year (11 + 13) (Statement of Profit and Loss without stating EBITDA)
i
Ref No. GI 3 GN 6.10 GI 4 GN 6.14 AS 20.8 AS 20.9 GN 9.11 AS 20.50
Name of the Company Statement of Profit and Loss for the year ended 31 March, 20X2 (contd.) Particulars
15.i
Earnings per share (of ` ___/- each):
AS 20.50
(a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations 15.ii Earnings per share (excluding extraordinary items) (of ` ___/- each): (a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations
AS 20.48.i AS 20.50
AS 20.50
See accompanying notes forming part of the financial statements In terms of our report attached. For _______________________ Chartered Accountants
XXX Partner
Place : Date :
nd Loss without stating EBITDA)
Note No. For the year ended 31 March, 20X2 `
For the year ended 31 March, 20X1 `
22 22
23
24.a 24.b 24.c 25 26 12.C 27
28.a
28.b
30.11
30.11
30.11
30.11
nd Loss without stating EBITDA)
Note No. For the year ended 31 March, 20X2 `
30.9.a 30.9.b 30.9.e 30.9.f
30.9.c 30.9.d 30.9.g 30.9.h
Chairman
Managing Director
Chief Financial Officer Place : Date :
Company Secretary
i
Ref No. GI 3 GN 6.10 GI 4 GN 6.14
(Statement of Profit and Loss stating EBITDA) Name of the Company Statement of Profit and Loss for the year ended 31 March, 20X2 Particulars
A 1 AS 9.10
GN 6.16
4 5 6 7
8 9 10 11 12 GN 9.8.1
GN 9.8.2
13 B
GN 9.9.2 AS 24.32(a) GN 9.9.3 AS 24.32(b) GN 9.10 AS 24.32(a) AS 24.23(a)
14.i 14.ii
14.iii
GN 6.5 GN 6.6 GN 9.9
15
C 16
i
Ref No. GI 3 GN 6.10 GI 4 GN 6.14 AS 20.8 AS 20.9 GN 9.11 AS 20.50
17.i
AS 20.50
AS 20.48.i AS 20.50
17.ii
AS 20.50
In terms of our report attached. For _______________________ Chartered Accountants
XXX Partner
Place : Date :
Note No.
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, work-in-progress and stock-in-trade (d) Employee benefits expense (e) Other expenses Total Earnings before exceptional items, extraordinary items, interest, tax, depreciation and amortisation (EBITDA) (1 - 2) Finance costs Depreciation and amortisation expense Other income Profit / (Loss) before exceptional and extraordinary items and tax (3 + 4 + 5 + 6) 26 12.C 23 22 22
24.a 24.b 24.c 25 27
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.a
28.b
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 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 30.11
30.11
Profit / (Loss) from discontinuing operations (14.i + 14.ii + 14.iii)
30.11
TOTAL OPERATIONS Profit / (Loss) for the year (13 + 15) (Statement of Profit and Loss stating EBITDA) Name of the Company Statement of Profit and Loss for the year ended 31 March, 20X2 Particulars
Note No.
Earnings per share (of ` ___/- each):
(a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations Earnings per share (excluding extraordinary items) (of ` ___/- each): (a) Basic (i) Continuing operations (ii) Total operations (b) Diluted (i) Continuing operations (ii) Total operations See accompanying notes forming part of the financial statements In terms of our report attached. For _______________________ Chartered Accountants
30.9.a 30.9.b 30.9.e 30.9.f
30.9.c 30.9.d 30.9.g 30.9.h
For and on behalf of the Board of Director
Chairman Partner Chief Financial Officer
Place : Date :
s stating EBITDA)
s stating EBITDA)
Chairman
Managing Director
Company Secretary
CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPAN
Name of the Company AS 3.18(b) Cash Flow Statement for the year ended 31 March, 20X2 Ref No. GI 3 GN 6.10 GI 4 GN 6.14 AS 3.8 AS 3.20 Particulars For the year ended 31 March, 20X2 ` A. 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, 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
AS 3.28 AS 3.34 AS 3.35
Cash flow from extraordinary items Cash generated from operations Net income tax (paid) / refunds
Net cash flow from / (used in) operating activities (A)
PANIES OTHER THAN FINANCE COMPANIES
For the year ended 31 March, 20X1 ` `
CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIE
Name of the Company AS 3.18(b) Cash Flow Statement for the year ended 31 March, 20X2 (Contd.) Ref No. GI 3 GN 6.10 GI 4 GN 6.14 AS 3.8 AS 3.15 Particulars For the year ended 31 March, 20X2 ` B. Cash flow from investing activities Capital expenditure on fixed assets, including capital advances Proceeds from sale of fixed assets Inter-corporate deposits (net) Bank balances not considered as Cash and cash equivalents - Placed - Matured Current investments not considered as Cash and cash equivalents - Purchased - Proceeds from sale Purchase of long-term investments - Subsidiaries - Associates - Joint ventures - Business units - Others Proceeds from sale of long-term investments - Subsidiaries - Associates - Joint ventures - Business units - Others Loans given - Subsidiaries - Associates - Joint ventures - Others Loans realised - Subsidiaries - Associates - Joint ventures - Others Interest received - Subsidiaries - Associates - Joint ventures - Others Dividend received - Subsidiaries - Associates - Joint ventures - Others Rental income from investment properties Rental income from operating leases
AS 3.22.b
AS 3.36 AS 3.37 AS 3.36 AS 3.36 AS 3.37
AS 3.37
AS 3.37
AS 3.36 AS 3.36 AS 3.36
AS 3.36 AS 3.36 AS 3.36 AS 3.30 AS 3.36 AS 3.36 AS 3.36 AS 3.30 AS 3.36 AS 3.36 AS 3.36
Amounts received from partnership firms Amounts received from AOPs Amounts received from LLPs AS 3.28 Cash flow from extraordinary items
AS 3.34 AS 3.35
Net income tax (paid) / refunds
Net cash flow from / (used in) investing activities (B)
MPANIES OTHER THAN FINANCE COMPANIES
CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIE
Name of the Company AS 3.18(b) Cash Flow Statement for the year ended 31 March, 20X2 (Contd.) Ref No. GI 3 GN 6.10 GI 4 GN 6.14 AS 3.8 AS 3.17 Particulars For the year ended 31 March, 20X2 ` C. 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 Cash and cash equivalents at the end of the year Reconciliation of Cash and cash equivalents with the Balance Cash and cash equivalents as per Balance Sheet (Refer Note 19) Less: Bank balances not considered as Cash and cash equivalents as Net Cash and cash equivalents (as defined in AS 3 Cash Flow Add: Current investments considered as part of Cash and cash Cash and cash equivalents at the end of the year * * Comprises: (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 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 Notes: (i) The Cash Flow Statement reflects the combined cash flows pertaining to continuing and discounting operations. (ii) These earmarked account balances with banks can be utilised only for the specific identified purposes. See accompanying notes forming part of the financial statements
AS 3.22.b
AS 3.30 AS 3.30 AS 3.30 AS 3.28
AS 3.25 AS 3.42
AS 3.42
AS 3.45
In terms of our report attached. For _______________________ Chartered Accountants
For and on behalf of the Board of Director
XXX Partner
Chairman
Chief Financial Officer Place : Date : Place : Date :
MPANIES OTHER THAN FINANCE COMPANIES
ng to continuing and discounting operations. for the specific identified purposes.
Managing Director
Company Secretary
Name of the Company Notes forming part of the financial statements Ref No. Note 1
AS 1.1
2.1
2.2
AS 2.26.a
2.3
Name of the Company Notes forming part of the financial statements
Note 2 Significant accounting policies (contd.) Ref No. Note 2.4 AS 3.5.2
2.5
2.6 AS 6.29 AS 26.63 AS 26.78 AS 26.90.a AS 26.90.b AS 26.94.a
2.7
GN 9.1.3 GN 9.1.4 GN 9.1.5 AS 9.11 AS 7.38.b AS 7.38.c AS 9.12
Note 2 Significant accounting policies (contd.) Ref No. AS 9.13 Note 2.8
2.9 AS 10.20 AS 10.23 AS 10.8.2
AS 10.22
AS 10.27 AS 10.30
AS 10.24
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.)
Ref No.
Note 2.10
AS 26.23 AS 26.59 AS 26.62
2.11
AS 11.9 AS 11.21
AS 11.11 AS 11.21
AS 11.13 AS 11.15 AS 11.21 AS 11.46 AS 11.46A
AS 11.36
Name of the Company
Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. Note 2.12 AS 12.13 AS 12.14 AS 12.15 AS 12.16 AS 12.17
2.13 AS 13.28 AS 13.31 AS 13.32 AS 13.35.a
2.14
AS 15.45
AS 15.55 AS 15.57 AS 15.65 AS 15.92 AS 15.94 AS 15.120.a AS 15.120.b
AS 15.55 AS 15.57 AS 15.65 AS 15.92 AS 15.94 AS 15.120.a AS 15.120.b
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. AS 15.10 AS 15.11 Note
AS 15.129
2.15
2.16
AS 16.6 AS 16.14 AS 16.17 AS 16.19
2.17 AS 17.19 AS 17.20 AS 17.24 AS 17.33 AS 17.36 AS 17.53 Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. AS 17.19 AS 17.20 AS 17.24 AS 17.33 AS 17.36 AS 17.53 Note
2.18 AS 19.11 AS 19.16 AS 19.23 AS 19.26 AS 19.40
2.19
AS 20.10 AS 20.26 AS 20.29 AS 20.32 AS 20.35 AS 20.39
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. Note 2.20 AS 22.20 AS 22.21 AS 22.15 AS 22.17 AS 22.26 AS 22.29
2.21
AS 26.41 AS 26.44 AS 26.23
2.22 AS 27.12
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. Note 2.23 AS 28.6 AS 28.47 AS 28.57 AS 28.103
2.24 AS 29.14 AS 29.35 AS 29.27
2.25 AS 29.14 AS 29.35
2.26
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Ref No. Note 2.27
2.28
2.29
2.30
Name of the Company Notes forming part of the financial statements Particulars Corporate information ? Give a brief note on the business activity / operations of the Company and its place(s) of business.
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, 2006 (as amended). The order of presentation may be customised for each Company. The significant accounting policies would need to be customised for each Company based on its applicability and relevance. For example, in case of a Small and Medium Sized Company, 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, 2006 (as amended). Accordingly, the Company has complied with the Accounting Standards as applicable to a Small and Medium Sized Company." and should also modify the accounting policies suitably. Similarly, 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, respectively. 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, 2006 (as amended) and the relevant provisions of the Companies Act, 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, 200X, that are carried at revalued amounts. 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 __. 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. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. 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.
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, where considered necessary. Cost includes all charges in bringing the goods to the point of sale, including octroi and other levies, transit insurance and receiving charges. Work-in-progress and finished goods include appropriate proportion of overheads and, where applicable, excise duty. Name of the Company Notes forming part of the financial statements
Note 2 Significant accounting policies (contd.) Particulars Cash and cash equivalents (for purposes of Cash Flow Statement) Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. Cash flow statement Cash flows are reported using the indirect method, 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. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. Depreciation and amortisation Depreciation has been provided on the straight-line method as per the rates prescribed in Schedule XIV to the Companies Act, 1956 except in respect of the following categories of assets, in whose case the life of the assets has been assessed as under: Vehicles - 4 years Computers and data processing equipments - 4 years Leasehold land is amortised over the duration of the lease Assets costing less than ` 5,000 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. 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. Revenue recognition Sale of goods Sales are recognised, net of returns and trade discounts, on transfer of significant risks and rewards of ownership to the buyer, which generally coincides with the delivery of goods to customers. Sales include excise duty but exclude sales tax and value added tax.
Income from services Revenues from contracts priced on a time and material basis are recognised when services are rendered and related costs are incurred. Revenues from turnkey contracts, which are generally time bound fixed price contracts, are recognised over the life of the contract using the proportionate completion method, with contract costs determining the degree of completion. Foreseeable losses on such contracts are recognised when probable. Revenues from maintenance contracts are recognised pro-rata over the period of the contract. Name of the Company Notes forming part of the financial statements
Note 2 Significant accounting policies (contd.) Particulars Other income Interest income is accounted on accrual basis. Dividend income is accounted for when the right to receive it is established. Tangible fixed assets Fixed assets, except __ and ___ are carried at cost less accumulated depreciation and impairment losses, if any. 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. 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. 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. 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. 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.
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, adjusted for any balancing cash consideration. Fair market value is determined either for the assets acquired or asset given up, whichever is more clearly evident. 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, whichever is more clearly evident.
The Company revalued all its ___ and ___ that existed on 1 April, 200X. The revalued assets are carried at the revalued amounts less accumulated depreciation and impairment losses, if any. 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, in which case such amount is credited to the Statement of Profit and Loss. 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, in which case the decrease is charged to the Revaluation reserve to the extent the reserve has not been subsequently reversed / utilised.
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. 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, comprising direct cost, related incidental expenses and attributable interest. Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.)
Particulars Intangible assets Intangible assets are carried at cost less accumulated amortisation and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. 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, in which case such expenditure is added to the cost of the asset. Refer Note 2.21 for accounting for Research and Development Expenses. 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. 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. In the case of integral operations, assets and liabilities (other than non-monetary items), are translated at the exchange rate prevailing on the Balance Sheet date. Non-monetary items are carried at historical cost. Revenue and expenses are translated at the average exchange rates prevailing during the year. Exchange differences arising out of these translations are charged to the Statement of Profit and Loss.
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. 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. 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 unamortised balance is carried in the Balance Sheet as Foreign currency monetary item translation difference account net of the tax effect thereon. Accounting of forward contracts Premium / discount on forward exchange contracts, which are not intended for trading or speculation purposes, are amortised over the period of the contracts if such contracts relate to monetary items as at the Balance Sheet date. Refer Notes 2.26 and 2.27 for accounting for forward exchange contracts relating to firm commitments and highly probable forecast transactions. Name of the Company
Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Particulars Government grants, subsidies and export incentives 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. Government grants whose primary condition is that the Company should purchase, construct or otherwise acquire capital assets are presented by deducting them from the carrying value of the assets. The grant is recognised as income over the life of a depreciable asset by way of a reduced depreciation charge. Export benefits are accounted for in the year of exports based on eligibility and when there is no uncertainty in receiving the same. Government grants in the nature of promoters' contribution like investment subsidy, where no repayment is ordinarily expected in respect thereof, are treated as capital reserve. Government grants in the form of non-monetary assets, given at a concessional rate, are recorded on the basis of their acquisition cost. In case the non-monetary asset is given free of cost, the grant is recorded at a nominal value. 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, on a systematic basis.
Investments Long-term investments (excluding investment properties), are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include acquisition charges such as brokerage, fees and duties. Investment properties are carried individually at cost less accumulated depreciation and impairment, if any. Investment properties are capitalised and depreciated (where applicable) in accordance with the policy stated for Tangible Fixed Assets. Impairment of investment property is determined in accordance with the policy stated for Impairment of Assets. Employee benefits Employee benefits include provident fund, superannuation fund, gratuity fund, compensated absences, long service awards and post-employment medical benefits. 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. Defined benefit plans
For defined benefit plans in the form of gratuity fund and post-employment medical benefits, the cost of providing benefits is determined using the Projected Unit Credit method, with actuarial valuations being carried out at each Balance Sheet date. Actuarial gains and losses are recognised in the Statement of Profit and Loss in the period in which they occur. 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. 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, as reduced by the fair value of scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value of available refunds and reductions in future contributions to the schemes. Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) 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. 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. The cost of such compensated absences is accounted as under : (a) in case of accumulated compensated absences, when employees render the services that increase their entitlement of future compensated absences; and (b) in case of non-accumulating compensated absences, when the absences occur. 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. Long Service Awards are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet date. 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, 1999. 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. In accordance with the SEBI Guidelines; the excess, if any, 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. [OR] The Company has constituted an Employee Stock Option Plan - XXXX. Employee Stock Options granted on or after 1 April, 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.
Borrowing costs
Borrowing costs include interest, 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. 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. Borrowing costs, allocated to and utilised for qualifying assets, 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. 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. Segment reporting The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. 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. Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Particulars The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Inter-segment revenue is accounted on the basis of transactions which are primarily determined based on market / fair value factors. Revenue, expenses, 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.
Leases Where the Company as a lessor leases assets under finance leases, 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. 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. 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. 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. Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals under operating leases are recognised in the Statement of Profit and Loss on a straight-line basis. Earnings per share
Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year. Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, 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. 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. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at fair value (i.e. average market value of the outstanding shares). Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted for share splits / reverse share splits and bonus shares, as appropriate. Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Particulars Taxes on income 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, 1961. Minimum Alternate Tax (MAT) paid in accordance with the tax laws, which gives future economic benefits in the form of adjustment to future income tax liability, is considered as an asset if there is convincing evidence that the Company will pay normal income tax. Accordingly, 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. Deferred tax is recognised on timing differences, 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. Deferred tax is measured using the tax rates and the tax laws enacted or substantially enacted as at the reporting date. Deferred tax liabilities are recognised for all timing differences. 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. 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. 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. Deferred tax assets are reviewed at each Balance Sheet date for their realisability.
Current and deferred tax relating to items directly recognised in equity are recognised in equity and not in the Statement of Profit and Loss. Research and development expenses
Revenue expenditure pertaining to research is charged to the Statement of Profit and Loss. Development costs of products are also charged to the Statement of Profit and Loss unless a products technological feasibility has been established, in which case such expenditure is capitalised. The amount capitalised comprises expenditure that can be directly attributed or allocated on a reasonable and consistent basis to creating, producing and making the asset ready for its intended use. Fixed assets utilised for research and development are capitalised and depreciated in accordance with the policies stated for Tangible Fixed Assets and Intangible Assets. Joint venture operations The accounts of the Company reflect its share of the Assets, Liabilities, Income and Expenditure of the Joint Venture Operations which are accounted on the basis of the audited accounts of the Joint Ventures on line-by-line basis with similar items in the Companys accounts to the extent of the participating interest of the Company as per the Joint Venture Agreements. Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Particulars Impairment of assets The carrying values of assets / cash generating units at each Balance Sheet date are reviewed for impairment. If any indication of impairment exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement of Profit and Loss, except in case of revalued assets.
Provisions and contingencies 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. 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. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the Notes. Provision for warranty The estimated liability for product warranties is recorded when products are sold. These estimates are established using historical information on the nature, frequency and average cost of warranty claims and management estimates regarding possible future incidence based on corrective actions on product failures. The timing of outflows will vary as and when warranty claim will arise - being typically upto three years. As per the terms of the contracts, the Company provides post-contract services / warranty support to some of its customers. 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. Hedge accounting
The Company uses foreign currency forward contracts to hedge its risks associated with foreign currency fluctuations relating to highly probable forecast transactions. 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". These forward contracts are stated at fair value at each reporting date. 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, net of applicable deferred income taxes and the ineffective portion is recognised immediately in the Statement of Profit and Loss. 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. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer qualifies for hedge accounting. For forecasted transactions, any cumulative gain or loss on the hedging instrument recognised in "Hedging reserve account" is retained until the forecasted transaction occurs. If the forecasted transaction is no longer expected to occur, the net cumulative gain or loss recognised in "Hedging reserve account" is immediately transferred to the Statement of Profit and Loss.
Name of the Company Notes forming part of the financial statements Note 2 Significant accounting policies (contd.) Particulars Derivative contracts The Company enters into derivative contracts in the nature of foreign currency swaps, currency options, forward contracts with an intention to hedge its existing assets and liabilities, firm commitments and highly probable transactions. 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. Derivative contracts designated as a hedging instrument for highly probable forecast transactions are accounted as per the policy stated for Hedge Accounting. All other derivative contracts are marked-to-market and losses are recognised in the Statement of Profit and Loss. Gains arising on the same are not recognised, until realised, on grounds of prudence.
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, 1956, to the extent balance is available for utilisation in the Securities Premium Account. 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. 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. 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.
Name of the Company Notes forming part of the financial statements GN 8.1.1 Ref. No. Note 3 Share capital @ Particulars
BS 6.A.a GN 8.1.1.5 GN 8.1.1.6 GN 8.1.1.8 BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.b GN 8.1.1.5 GN 8.1.1.7 GN 8.1.1.8 BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.b GN 8.1.1.5 GN 8.1.1.7 GN 8.1.1.8 BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.b GN 8.1.1.5 GN 8.1.1.7 GN 8.1.1.8 BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c BS 6.A.c
(a) Authorised
Equity shares of ` ___ each with voting rights Equity shares of ` ___ each with differential voting rights Compulsorily convertible preference shares of `___ each Optionally convertible preference shares of `___ each Redeemable preference shares of `___ each (b) Issued #
Equity shares of ` ___ each with voting rights Equity shares of ` ___ each with differential voting rights Compulsorily convertible preference shares of `___ each Optionally convertible preference shares of `___ each Redeemable preference shares of `___ each (c) Subscribed and fully paid up
Equity shares of ` ___ each with voting rights Equity shares of ` ___ each with differential voting rights Compulsorily convertible preference shares of `___ each Optionally convertible preference shares of `___ each Redeemable preference shares of `___ each (d) Subscribed but not fully paid up
Equity shares of ` ___ each with voting rights, ` x not paid up Equity shares of ` ___ each with voting rights, ` y not paid up Equity shares of ` ___ each with differential voting rights, ` a not paid up Equity shares of ` ___ each with differential voting rights, ` b not paid up Compulsorily convertible preference shares of ` ___ each, ` c not paid up Compulsorily convertible preference shares of ` ___ each, ` d not paid up Optionally convertible preference shares of ` ___ each, ` e not paid up Optionally convertible preference shares of ` ___ each, ` f not paid up Redeemable preference shares of ` ___ each, ` g not paid up Redeemable preference shares of ` ___ each, ` h not paid up
i i
Total @ Presently, under the Companies Act, 1956, there are two classes of capital - equity and preference. There could b within equity and preference. Preference shares should be disclosed under share capital until redemption and even i # Issued shares are those which are offered for subscription within the authorised capital. It is possible that all issued / allotted after subscription (e.g. share warrants outstanding, non-refundable share application money pending allotm Refer Notes (i) to (viii) below
As at 31 March, 20X2 Number of ` shares
wo classes of capital - equity and preference. There could be further sub-classes e disclosed under share capital until redemption and even if redemption is due / on within the authorised capital. It is possible that all issued shares are not subscribed ng, non-refundable share application money pending allotment, etc.).
Name of the Company Notes forming part of the financial statements GN 8.1.1 Ref. No. Note 3 Share capital (contd.) Particulars
Notes: BS 6.A.d (i) Reconciliation of the number of shares and amount outstanding at the beginning and at the end of the reporting perio GN 8.1.1.9 ? Details to be given for each class of shares separately for Issued, Subscribed and fully paid up and Subscribed but no Particulars Opening Fresh issue Bonus ESOP Balance
Equity shares with voting rights Year ended 31 March, 20X2 - Number of shares - Amount (`) Year ended 31 March, 20X1 - Number of shares - Amount (`) Equity shares with differential voting rights Year ended 31 March, 20X2 - Number of shares - Amount (`) Year ended 31 March, 20X1 - Number of shares - Amount (`) Compulsorily convertible preference shares Year ended 31 March, 20X2 - Number of shares - Amount (`) Year ended 31 March, 20X1 - Number of shares - Amount (`) Optionally convertible preference shares Year ended 31 March, 20X2 - Number of shares - Amount (`) Year ended 31 March, 20X1 - Number of shares - Amount (`) Redeemable preference shares
Year ended 31 March, 20X2 - Number of shares - Amount (`) Year ended 31 March, 20X1 - Number of shares - Amount (`)
Particulars
t the beginning and at the end of the reporting period: Subscribed and fully paid up and Subscribed but not fully paid up, as applicable. Conversion Buy back Other Closing changes Balance (give details)
Name of the Company Notes forming part of the financial statements GN 8.1.1 Ref. No. Note 3 Share capital (contd.) Particulars
BS 6.A.e GN 8.1.1.10 BS 6.U BS 6.A.f GN 8.1.1.11
Notes: ? (ii) Provide detail of the rights, preferences and restrictions attaching to each class of shares (each class of equity preference shares) including restrictions on the distribution of dividends and the repayment of capital. Also give deta Arrears of fixed cumulative dividends on preference shares as at 31 March, 20X2 ` ____ (As at 31 March, 20X1 ` __ (iii) Details of shares held by the holding company, the ultimate holding company, their subsidiaries and associates: Particulars Equity shares with voting rights Equity shares with differential voting rights Number of shares As at 31 March, 20X2 ______, the holding company ______, 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, 20X1 ______, the holding company ______, 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.A. g GN 8.1.1.12
(iv) Details of shares held by each shareholder holding more than 5% shares: Class of shares / Name of shareholder As at 31 March, 20X2 Number of shares % holding in that held class of shares
Equity shares with voting rights Shareholder 1 Shareholder 2 Equity shares with differential voting rights Shareholder 1 Shareholder 2
BS 6.A.h GN 8.1.1.13
Compulsorily convertible preference shares Shareholder 1 Shareholder 2 Optionally convertible preference shares Shareholder 1 Shareholder 2 Redeemable preference shares Shareholder 1 Shareholder 2 (v) As at 31 March, 20X2 _____ shares (As at 31 March, 20X1________ shares) were reserved for issuance as follo
BS 6.A.j GN 8.1.1.15 GN 8.1.1.13 GN 8.1.1.15 BS 6.A.i GN 8.1.1.14
(a) ______ shares (As at 31 March, 20X1 ____ shares) of ` ___ each towards outstanding employee stock options g (b)_________ shares (As at 31 March, 20X1 ____ shares) of ` ____ each towards outstanding share warrants. (Ref (c)______ shares (As at 31 March, 20X1 ____ shares) of ` ___ each towards convertible securities [Preference shar convertible bonds / debentures (Refer Note (i) in Note 5 Long-term borrowings )] ?In addition, give details of shares reserved for issue under options that arise under promoter or collaboration agree ?Give details including terms of any securities convertible into equity / preference shares issued along with the earlie (vi) Aggregate number and class of shares allotted as fully paid up pursuant to contract(s) without payment being rec 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 Aggregate number of shares As at 31 March, 20X2 As at 31 March, 20X1
GN 8.1.1.14 BS 6.A.k GN 8.1.1.16
Fully paid up pursuant to contract(s) without payment being received in cash Fully paid up by way of bonus shares Shares bought back ? Details pertaining to aggregate number and class of shares allotted for consideration other than cash, bonus share (vii) Details of calls unpaid Particulars As at 31 March, 20X2 Number of shares
Equity shares with voting rights Aggregate of calls unpaid - by directors - by officers - by others Equity shares with differential voting rights Aggregate of calls unpaid - by directors - by officers - by others Compulsorily convertible preference shares Aggregate of calls unpaid - by directors - by officers - by others Optionally convertible preference shares Aggregate of calls unpaid - by directors - by officers - by others Redeemable preference shares Aggregate of calls unpaid - by directors - by officers - by others BS 6.A.l (viii) Details of forfeited shares Class of shares As at 31 March, 20X2 Number Amount 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
aching to each class of shares (each class of equity and each class of vidends and the repayment of capital. Also give details of dividend percentage t 31 March, 20X2 ` ____ (As at 31 March, 20X1 ` _____) holding company, their subsidiaries and associates: Compulsorily convertible preference shares Number of shares Optionally convertible preference shares Redeemable preference shares
n 5% shares: As at 31 March, 20X1 Number of % holding in that shares held class of shares
_______ shares) were reserved for issuance as follows:
each towards outstanding employee stock options granted / available for grant. ___ each towards outstanding share warrants. (Refer Note 29.1) each towards convertible securities [Preference shares (Refer (ii) above), rm borrowings )] ons that arise under promoter or collaboration agreements, loan agreements, quity / preference shares issued along with the earliest date of conversion in up pursuant to contract(s) without payment being received in cash, bonus
otted for consideration other than cash, bonus shares and shares bought back
As at 31 March, 20X1 Amount Number originally of shares paid up `
Name of the Company Notes forming part of the financial statements GN 8.1.2 Ref. No. BS 6.B.i.a GN 8.1.2.2 GN 8.1.2.10 GN 8.1.2.10 Note 4 Reserves and surplus Particulars (a) Capital reserve Opening balance Add: Additions during the year (give details) Less: Utilised / transferred during the year (give details) Closing balance
BS 6.B.i.b (b) Capital redemption reserve GN 8.1.2.3 Opening balance GN 8.1.2.10 Add: Additions during the year Transferred from surplus in Statement of Profit and Loss Others (give details) GN 8.1.2.10 Less: Utilised during the year (give details) Closing balance BS 6.B.i.c GN 8.1.2.4 GN 8.1.2.10 GN 8.1.2.10 (c) Securities premium account Opening balance Add : Premium on shares issued during the year 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.B.i.d (d) Debenture redemption reserve GN 8.1.2.5 Opening balance GN 8.1.2.10 Add: Additions during the year Transferred from surplus in Statement of Profit and Loss Others (give details) GN 8.1.2.10 Less: Utilised / transferred during the year (give details) Closing balance BS 6.B.i.e GN 8.1.2.6 GN 8.1.2.10 GN 8.1.2.10 (e) Revaluation reserve Opening balance Add: Addition on revaluations during the year Less: Utilised for set off against depreciation Written back / other utilisations during the year (give details) Closing balance (f) Share options outstanding account Opening balance Add: Amounts recorded on grants/modifications/cancellations during the year Less: Written back to Statement of Profit and Loss during the year Transferred to Securities premium account
BS 6.B.i.f GN 8.1.2.7 GN 8.1.2.10 GN 8.1.2.10
GN 8.1.2.10 Less: Deferred stock compensation expense Closing balance
(g) General reserve Opening balance GN 8.1.2.10 Add: Transferred from surplus in Statement of Profit and Loss GN 8.1.2.10 Less: Utilised / transferred during the year for: Issuing bonus shares Others (give details) Closing balance AS 11.40.b (h) Foreign currency translation reserve Opening balance GN 8.1.2.10 Add / (Less): Effect of foreign exchange rate variations during the year GN 8.1.2.10 Add / (Less): Transferred to Statement of Profit and Loss on disposal of the net investment Closing balance GN 8.1.2 Ref. No. Note 4 Reserves and surplus (contd.) Particulars
(i) Hedging reserve Opening balance GN 8.1.2.10 Add / (Less): Effect of foreign exchange rate variations on hedging instruments outstanding GN 8.1.2.10 Add / (Less): Transferred to Statement of Profit and Loss Closing balance BS 6.B.i.g GN 8.1.2.8 (j) Other reserves (specify the nature and purpose of each reserve)
Opening balance GN 8.1.2.10 Add: Additions / transfers during the year GN 8.1.2.10 Less: Utilisations / transfers during the year Closing balance
BS 6.B.i.h (k) Surplus / (Deficit) in Statement of Profit and Loss BS 6.B.iii GN 8.1.2.9 GN 8.1.2.12 Opening balance GN 8.1.2.10 Add: Profit / (Loss) for the year PL 5(iv)(b) Amounts transferred from: GN10.10 General reserve Other reserves (give details) GN 8.1.2.10 Less: Interim dividend BS 6.U Dividends proposed to be distributed to equity shareholders (`___ per share) BS 6.U Dividends proposed to be distributed to preference shareholders (`___ per share) Tax on dividend PL 5(iv)(a) Transferred to: GN 10.9 General reserve Capital redemption reserve Debenture redemption reserve Other reserves (give details) Closing balance Total
As at 31 March, 20X2 `
Name of the Company Notes forming part of the financial statements GN 8.3.1 GN 8.3.1.1 Ref. No. BS 6.C.i.a GN 7.5 BS 6.C.ii BS 6.C.ii BS 6.C.i.b GN 8.3.1.8 BS 6.C.ii BS 6.C.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 30.7)
BS 6.C.ii BS 6.C.ii BS 6.C.i.c GN 8.3.1.9 BS 6.C.ii BS 6.C.ii BS 6.C.i.d GN 8.3.1.19 BS 6.C.ii BS 6.C.ii BS 6.C.i.e GN 8.3.1.20 GN 6.15 BS 6.C.ii BS 6.C.ii BS 6.C.i.f BS 6.C.ii BS 6.C.ii BS 6.C.i.g BS 6.C.ii BS 6.C.ii
Secured Unsecured (f) Long-term maturities of finance lease obligations (Refer Note 30.8.c) Secured Unsecured (g) Other loans and advances (specify nature) Secured Unsecured
i i i
Total # A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional rig settlement for 12 months after the reporting date. The following may be noted with respect to borrowings: @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements c Related Party Disclosures. Borrowings for which the Company has not provided any security but only guarantees or other personal securities (s by directors, promoters, other shareholders or others have been provided for the borrowings, should be classified as
et date, the Company does not have an unconditional right to defer its ng may be noted with respect to borrowings: e given in accordance with the disclosure requirements contained in AS 18
curity but only guarantees or other personal securities (shares or other assets) een provided for the borrowings, should be classified as unsecured.
Name of the Company Notes forming part of the financial statements GN 8.3.1 GN 8.3.1.1 Ref. No. Note 5 Long-term borrowings (contd.)
GN 8.3.1.4 BS 6.C.ii BS 6.C.iv GN 8.3.1.4 GN 8.3.1.11 GN 8.3.1.12 GN 8.3.1.13 GN 8.3.1.17 GN 8.3.1.18 GN 8.3.1.11 GN 8.3.1.12 BS 6.C.v GN 8.3.1.5
Particulars Notes: (i) Details of bonds / debentures issued by the Company: ?(In the descending order of maturity / conversion. If redeemable in installments, maturity date should be considered Particulars Terms and As at 31 March, 20X2 Secured conditions* `
BS 6.C.ii
BS 6.C.vi GN 8.3.1.11 GN 8.3.1.12 GN 8.3.1.13 GN 8.3.1.17 GN 8.3.1.18
__% Redeemable bonds / debentures __ % Convertible bonds / debentures Others Total - Bonds / debentures ? * The disclosure about the nature of security should cover the type of asset given as security e.g. inventories, plan etc. Disclosure of repayment (including premium) / conversion terms should include the period of maturity with respe (ii) The Company is eligible to reissue the (state type) bonds / debentures that have been redeemed. As at 31 March debentures of ` ___ each (As at 31 March, 20X1 ____ bonds / debentures of ` ___ each) were available for reissuan (iii) Details of terms of repayment for the other long-term borrowings and security provided in respect of the secured Particulars Terms of repayment As at 31 March, 20X2 Secured and security* ` Term loans from banks: XXX Bank YYY Bank Total - Term loans from banks Term loans from other parties: ABC Ltd. XYZ Ltd. Total - Term loans from other parties Deferred payment liabilities: Deferred sales tax liability Deferred payment for acquisition of fixed assets Total - Deferred payment liabilities Deposits: Public deposits Inter-corporate deposit 1 Inter-corporate deposit 2 Total - Deposits Loans and advances from related parties: RP 1 RP 2 Total - Loans and advances from related parties Long-term maturities of finance lease obligations: Finance lease Co. 1
Finance lease Co. 2 Total - Long-term maturities of finance lease obligations Other loans and advances: Loan 1 Advance 1 Total - Other loans and advances
GN 8.3.1.17 GN 8.3.1.18 BS 6.C.iii GN 8.3.1.3 GN 8.3.1.13
? * Disclosure of repayment terms should include the period of maturity with respect to the Balance Sheet date, num due, the applicable rate of interest and other significant relevant terms if any. Further, give details for each loan sepa (iv) Details of long-term borrowings guaranteed by some of the directors or others:
Particulars
GN 8.3.1.13 BS 6.C.vii GN 8.3.1.6
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 ? When promoters, other shareholders or any third party have given any personal security such as shares or other a (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 As at 31 March, 20X2 ` Period of default
GN 8.3.1.14 GN 8.3.1.15 GN 8.3.1.16
Interest (vi) For the current maturities of long-term borrowings, refer items (a) and (b) in Note 10 Other current liabilities.
Particulars
e in installments, maturity date should be considered as the due date for the first As at 31 March, 20X2 As at 31 March, 20X1 Unsecured Secured Unsecured ` ` `
type of asset given as security e.g. inventories, plant and machinery, land and building, erms should include the period of maturity with respect to the Balance Sheet date, ebentures that have been redeemed. As at 31 March, 20X2, ___ number of bonds / debentures of ` ___ each) were available for reissuance. wings and security provided in respect of the secured other long-term borrowings: As at 31 March, 20X2 As at 31 March, 20X1 Unsecured Secured Unsecured ` ` `
maturity with respect to the Balance Sheet date, number and amount of installments terms if any. Further, give details for each loan separately, unless the nature of directors or others:
given any personal security such as shares or other assets held by them, for any est in respect of the following: As at 31 March, 20X1 ` Period of default
ms (a) and (b) in Note 10 Other current liabilities.
Name of the Company Notes forming part of the financial statements GN 8.4 Ref. No. BS 6.D.a GN 8.4.1 (a) Trade Payables: * (i) Acceptances (ii) Other than Acceptances BS 6.D.b 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, professionals and others under contract) in the normal course of business. Note 6 Other long-term liabilities Particulars As at 31 March, 20X2 `
vices received (including from employees, business.
Name of the Company Notes forming part of the financial statements GN 8.5 Ref. No. BS 6.E.a Note 7 Long-term provisions Particulars (a) Provision for employee benefits: (i) Provision for compensated absences (ii) Provision for gratuity (net) (Refer Note 30.4.b) (iii) Provision for post-employment medical benefits (Refer Note 30.4.b) (iv) Provision for other defined benefit plans (net) (give details) (Refer Note 30.4.b) (v) Provision for other employee benefits (give details) (b) Provision - 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 30.14) (iv) Provision for estimated losses on onerous contracts (Refer Note 30.14) (v) Provision for other contingencies (Refer Note 30.14) (vi) Provision - others (give details) As at 31 March, 20X2 `
GN 7.3 GN 8.5.1
BS 6.E.b
Total 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.
Fund should not classified as provisions but liabilities, as applicable.
Name of the Company Notes forming part of the financial statements GN 7.1.8 GN 8.6.1.1 GN 8.6.1.2 Ref. No. BS 6.F.i.a BS 6.F.ii BS 6.F.ii Note 8 Short-term borrowings
Particulars (a) Loans repayable on demand From banks Secured Unsecured From other parties Secured Unsecured
BS 6.F.ii BS 6.F.ii
BS 6.F.i.b (b) Loans and advances from related parties @ (Refer Note 30.7) GN 6.15 GN 8.3.1.20 BS 6.F.ii Secured BS 6.F.ii Unsecured BS 6.F.i.c BS 6.F.ii BS 6.F.ii BS 6.F.i.d BS 6.F.ii BS 6.F.ii (c) Deposits Secured Unsecured (d) Other loans and advances (specify nature) Secured Unsecured
i i
Total In case of borrowings for which the Company has not provided any security but only guarantees by directors or others been provided for such advances to they should be classified as unsecured. @ Details of loans and borrowings, related parties should be given in accordance with the disclosure requirements c AS 18 Related Party Disclosures.
Notes: BS 6.F.ii (i) Details of security for the secured short-term borrowings: GN 8.3.1.11 Particulars Nature of security GN 8.3.1.12 GN 8.3.1.13 Loans repayable on demand from banks: XXX Bank ? The disclosure about the nature YYY Bank of security should cover the type Total - from banks of asset given as security e.g. Loans repayable on demand inventories, plant and machinery, from other parties: land and building, etc. The details ABC Ltd. of security should be given for XYZ Ltd. each loan separately, unless one Total - from other parties security is given for multiple Loans and advances from related loans, in which case, the same parties: may be clubbed together for RP 1 disclosure purposes with RP 2 adequate details or cross referencing.
GN 7.1.8 GN 8.6.1.1 GN 8.6.1.2 Ref. No.
Total - Loans and advances from related parties Deposits: Public deposits Inter-corporate deposit 1 Inter-corporate deposit 2 Total - Deposits Other loans and advances: Loan 1 Advance 1 Total - Other loans and advances Note 8 Short-term borrowings (contd.)
of security should be given for each loan separately, unless one security is given for multiple loans, in which case, the same may be clubbed together for disclosure purposes with adequate details or cross referencing.
Particulars
BS 6.F.iii (ii) Details of short-term borrowings guaranteed by some of the directors or others: GN 8.3.1.3 GN 8.3.1.13 As at 31 March, 20X2 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
not provided any security but only guarantees by directors or others have classified as unsecured. should be given in accordance with the disclosure requirements contained in
Particulars
some of the directors or others:
Name of the Company Notes forming part of the financial statements GN 7.1.8 GN 8.6.1.1 GN 8.6.1.2 Ref. No. BS 6.F.iv GN 8.3.1.6 GN 8.3.1.14 GN 8.3.1.15 GN 8.3.1.16 Note 8 Short-term borrowings (contd.)
Particulars (iii) The Company has defaulted in repayment of loans and interest in respect of the following: Particulars As at 31 March, 20X2 Period of ` default As at 31 March, 20X1 Period of default
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
in respect of the following: As at 31 March, 20X1 `
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 As at 31 March, 20X2 ` As at 31 March, 20X1 `
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 #
(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)
GN 7.1.6
i i
GN 8.2.3 GN 8.3.1.11
Total @ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional r 12 months sharethe reportingmoney received in excess of the authorised / issued capital or where minimum subscrip Amount of after application date.
and those that are refundable along with interest accrued thereon are classified as part of other current liabilities. ? # Give details of the terms and conditions, number of shares proposed to be issued, the amount of premium, if any Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Note 5 - Long-term borrowings for detail 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
ate, the Company does not have an unconditional right to defer its settlement for
horised / issued capital or where minimum subscription requirement is not met n are classified as part of other current liabilities. roposed to be issued, the amount of premium, if any, the period before which the and (iv) in Note 5 - Long-term borrowings for details of security and guarantee): As at 31 March, 20X2 As at 31 March, 20X1 ` `
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)
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 r defer employee benefits are funded, the amounts payable to the Fund should would need toas provisions but should If the its settlement for 12 months after the reporting date. Employee benefits not classified be evaluated for such classified as Other long-term liabilities or Other current liabilities, as applicable.
Balance Sheet date, the Company does not have an unconditional right to rting date. to the Fund should would need toas provisions but should be ts payable Employee benefits not classified be evaluated for such current liabilities, as applicable.
Name of the Company Notes forming part of the financial statements GN 8.7.1 Ref. No. Note 12 Fixed assets A. Tangible assets Balance as at 1 April, 20X1 ` GN 8.7.1.1 BS 6.I.i BS 6.I.ii BS 6.I.iii AS 10.37.i AS 6.28 AS 19.22.a AS 19.22.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), e.g. Railway sidings, etc. Owned Taken under finance lease * Given under operating lease * Total Previous year
GN 8.7.1 Ref. No.
Note 12 Fixed assets (contd.) A Tangible assets Balance as at 1 April, 20X1
` GN 8.7.1.1
BS 6.I.i BS 6.I.ii BS 6.I.iii AS 10.37.i AS 6.28 AS 19.22.a AS 19.22.b
i
GN 8.7.1.1 AS 10.37.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), e.g. Railway sidings, etc. Owned Taken under finance lease * Given under operating lease * Total Previous year * Information regarding assets under lease (taken or given), where applicable, may also be given as a separate no
? ?
Asset disposals through demergers and amounts written off on reduction of capital should be disclosed s
Also give details such as gross book value of revalued assets, method adopted to compute revalued am
Additions
Disposals
Acquisitions through business combinations `
Gross block Reclassified as held for sale `
Depreciation / amortisation expense for the year
Eliminated on disposal of assets
Accumulated depreciation and impairment Eliminated on Impairment losses reclassification as recognised in held for sale statement of profit and loss ` `
n or given), where applicable, may also be given as a separate note for each class of asset.
d amounts written off on reduction of capital should be disclosed separately for each class of assets.
alue of revalued assets, method adopted to compute revalued amounts, nature of indices used, year of appraisal, involvement of external valuer as long a
Gross block Revaluation increase
Effect of foreign currency exchange differences `
Borrowing cost capitalised `
Other adjustments
ion and impairment Reversal of impairment losses recognised in Statement of Profit and Loss ` Other adjustments Balance as at 31 March, 20X2
Net block Balance as at 31 March, 20X2
ssets.
, year of appraisal, involvement of external valuer as long as the concerned assets are held by the Company.
Balance as at 31 March, 20X2 `
Net block Balance as at 31 March, 20X1
y the Company.
Name of the Company Notes forming part of the financial statements GN 8.7.1 Ref. No. Note 12 Fixed assets (contd.) B Intangible assets Balance as at 1 April, 20X1 ` BS 6.J.i BS 6.J.ii GN 8.7.1.2 (a) Goodwill (b) Brands / trademarks (c) Computer software (d) Mastheads and publishing titles (e) Mining rights (f) Copyrights, patents and other intellectual property rights, services and operating rights (g) Recipes, formulae, models, designs and prototypes (h) Licenses and franchise (i) Others (specify nature) Total Previous year B Intangible assets Balance as at 1 April, 20X1
Ref. No.
Accum
` BS 6.J.i BS 6.J.ii GN 8.7.1.2
i
GN 8.7.1.1 AS 26.94.c
(a) Goodwill (b) Brands / trademarks (c) Computer software (d) Mastheads and publishing titles (e) Mining rights (f) Copyrights, patents and other intellectual property rights, services and operating rights (g) Recipes, formulae, models, designs and prototypes (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. Impairme
? ?
Asset disposals through demergers and amounts written off on reduction of capital should be disclosed s Existence and carrying amount of intangible assets whose title is restricted and the carrying amounts of
Additions
Disposals
Acquisitions through business combinations `
Gross block Reclassified as held for sale `
Depreciation / amortisation expense for the year
Accumulated depreciation and impairment Eliminated on Eliminated on Impairment losses disposal of assets reclassification as recognised / held for sale (reversed) in Statement of Profit and Loss ` ` `
sets does not permit revaluation of intangible assets. Impairment losses recognised / reversed, if any, should be disclosed above.
amounts written off on reduction of capital should be disclosed separately for each class of assets.
ble assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities needs to be disclosed.
Gross block Effect of foreign currency exchange differences ` Borrowing cost capitalised ` Other adjustments Balance as at 31 March, 20X2 `
pairment Other adjustments Balance as at 31 March, 20X2
Net block Balance Balance as at as at 31 March, 20X2 31 March, 20X1
d, if any, should be disclosed above.
sets.
ecurity for liabilities needs to be disclosed.
Name of the Company Notes forming part of the financial statements GN 8.7.1 Ref. No. GN 9.5.6 C. Depreciation and amortisation relating to continuing operations: Particulars Note 12 Fixed assets (contd.)
Particular
BS 6.I.iv BS 6.J.iii
GN 8.7.1.1.iv GN 8.7.1.2.iii
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 30.11) Depreciation and amortisation relating to continuing operations Notes: (i) Details of amounts written off on reduction of capital or revaluation of assets or sums added to assets Particulars Year 31 March, 20X2 ` ? 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, 20X2 `
AS 10.33
AS 10.34
(iii) Details of assets jointly owned by the Company: Particulars Extent of ownership by the Company
AS 19.46.a
For each class of asset given on operating lease, give details of the gross carrying amount, accumulated
Particulars
ng to continuing operations: Particulars
ear on tangible assets as per Note 12 A ear on intangible assets as per Note 12 B
o discontinuing operations (Refer Note 30.11) o continuing operations
uction of capital or revaluation of assets or sums added to assets on revaluation during the preceding 5 years: Year 31 March, 20X1 Prior Year 1 Prior Year 2 Prior Year 3 ` ` ` `
e purchase agreements: Gross block 31 March, 20X1 `
31 March, 20X2 `
Net block 31 March, 20X1 `
Proportion of the original cost 31 March, 20X2 31 March, 20X1 ` `
Accumulated depreciation 31 March, 20X2 31 March, 20X1 ` `
ting lease, give details of the gross carrying amount, accumulated depreciation and accumulated impairment losses at the Balance Sheet date.
Net block 31 March, 20X2 31 March, 20X1 ` `
irment losses at the Balance Sheet date.
Name of the Company Notes forming part of the financial statements AS 13.26 AS 13.27 GN 8.7.2 GN 7.4.1 GN 7.4.2 Note 13 Non-current investments
Particulars Ref. No. BS 6.K.i BS 6.K.ii GN 8.7.2.5 AS 13.32 GN 8.7.2.1 BS 6.K.i.b GN 8.7.2.7
GN 8.7.2.7
GN 8.7.2.4
Investments (At cost): A. Trade @ (a) Investment in equity instruments (give details separately for fully / partly paid up instruments) (i) of subsidiaries E.g.. 5,000 (As at 31 March, 20X1: 4,000) shares of ` 10 each fully paid up in ABC Ltd. E.g.. 2,500 (As at 31 March, 20X1 : 1,000) shares of ` 10 each, partly paid up ` 5 (As at 31 March, 20X1 : ` 3) in ABC Ltd. (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)
BS 6.K.i.c GN 8.7.2.7
GN 8.7.2.4
BS 6.K.i.e GN 8.7.2.7
GN 8.7.2.4
BS 6.K.i.g BS 6.K.i.h GN 8.7.2.7
i i
AS 13.26 AS 13.27
Total - Trade (A) @ The term trade investment has not been defined in the Revised Schedule VI or in the Accounting Standards. The debentures of another company, to promote the trade or business of the first company. # The term quoted investments has not been defined in the Revised Schedule VI. The expression quoted investmen quotation or permission to deal on a recognized stock exchange, and the expression unquoted investment shall be Note 13 Non-current investments (contd.)
GN 8.7.2 GN 7.4.1 GN 7.4.2 Particulars Ref. No. BS 6.K.i.a GN 8.7.2.2 B. Other investments (a) Investment property (specify nature), (net off accumulated depreciation and impairment, if any) Details of the original cost of each class of investment property, accumulated depreciation and impairment, if any, in (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) Note 13 Non-current investments (contd.)
i
BS 6.K.i.b GN 8.7.2.7
GN 8.7.2.4
BS 6.K.i.c GN 8.7.2.7
GN 8.7.2.4
BS 6.K.i.d
BS 6.K.i.e GN 8.7.2.7
GN 8.7.2.4
BS 6.K.i.f BS 6.K.i.g GN 8.7.2.9 AS 13.26 AS 13.27 GN 8.7.2 GN 7.4.1 GN 7.4.2
Particulars Ref. No. BS 6.K.i.h GN 8.7.2.7 GN 8.7.2.9
(h) Other non-current investments (specify nature)
Total - Other investments (B) Total (A+B) BS 6.K.iii.c GN 8.7.2.3 Less: Provision for diminution in value of investments
Total BS 6.K.iii.a AS 13.35.e GN 8.7.2.6 BS 6.K.iii.a AS 13.35.e
Aggregate amount of quoted investments Aggregate market value of listed and quoted investments Aggregate value of listed but not quoted investments
BS 6.K.iii.b AS 13.35.e
Aggregate amount of unquoted investments
Note: Other details relating to investment in partnership firms BS 6.K.i.g GN 8.7.2.8 GN 8.7.2.9 1 2 Name of the firm
i i i
GN 8.7.2.4 GN 8.7.2.7 GN 8.7.2.5 GN 8.7.2.3 AS 13.35.d
The portion of long-term investment as per AS 13 which is expected to be realised within twelve months from the Bal In case of other than temporary diminution in the value of long-term investments, the carrying value of each investme 31Limited Liability Partnership (LLP) isof bodyeach fully paid up in ABC Ltd. {Net-off provision forunder the Partnersh A March, 20X1: 5,000) equity shares a ` 10 corporate and not a partnership firm as envisaged other than tempora
investments of each body corporate in which the Company has made investment need to be given along with thediscl ? 1. Names in LLPs. The investments in LLPs will be disclosed separately under other investments. Also, other num
? 2. Investments that are not carried at cost should be stated separately specifying the basis of valuation thereof (At c ? 3. The value of each long-term investment should be carried at cost less provision for other than temporary diminut ? 4. If there are any significant restrictions on the right of ownership, realisability of investments or the remittance of in
Quoted # `
As at 31 March, 20X2 Unquoted # `
Total `
Quoted `
As at 31 March, 20X1 Unquoted `
Schedule VI or in the Accounting Standards. The term "trade investment" is normally understood as an investment made by a company in shares or the first company. Schedule VI. The expression quoted investment, as defined in the Old Schedule VI, means an investment in respect of which there has been granted a d the expression unquoted investment shall be construed accordingly.
Quoted `
Total `
Quoted `
umulated depreciation and impairment, if any, in respect of the same may be provided by the Company as a Note.
Quoted `
Total `
Quoted `
Names of partners in the firm
As at 31 March, 20X2 As at 31 March, 20X1 Share of each partner Total Names of partners in in the profits of the Total capital capital the firm firm
to be realised within twelve months from the Balance Sheet date needs to be shown as current investment. nvestments, the carrying value of each investment may be stated at cost less the provision made for such diminution. [Illustrative disclosure: 5,000 (As at BC Ltd. {Net-off provision forunder the Partnership diminution Hence, disclosures pertaining to ` 25,000)}]. Ifin partnership firmsis opted,include artnership firm as envisaged other than temporary Act, 1932. ` 25,000 (As at 31 March, 20X1: investments such presentation will not the above format
arately under other investments. Also, other number and face value of shares and whether the shares are fully be or partly paid. e investment need to be given along with thedisclosures prescribed for investment in partnership firms, need notpaidmade for investments in LLPs.
tely specifying the basis of valuation thereof (At cost less provision for other than temporary diminution; Lower of cost and fair value). st less provision for other than temporary diminution in the value thereof. It is recommended to disclose the amount of provision netted-off for each longrealisability of investments or the remittance of income and proceeds of disposal, the same should be disclosed separately in the financial statements.
As at 31 March, 20X1 Total `
vestment made by a company in shares or
ent in respect of which there has been granted a
a Note.
As at 31 March, 20X1 Share of each partner in the profits of the firm
nt. h diminution. [Illustrative disclosure: 5,000 (As at If such presentation will not the above format s in partnership firmsis opted,include
ed notpaidmade for investments in LLPs. fully be or partly paid.
ower of cost and fair value). e amount of provision netted-off for each longclosed separately in the financial statements.
Name of the Company Notes forming part of the financial statements GN 8.7.3 Ref. No. BS 6.L.i BS 6.L.ii BS 6.L.ii BS 6.L.ii BS 6.L.iii BS 6.L.i BS 6.L.ii BS 6.L.ii BS 6.L.ii BS 6.L.iii BS 6.L.i GN 6.15 BS 6.L.ii BS 6.L.ii BS 6.L.ii BS 6.L.iii Note 14 Long-term loans and advances Particulars (a) Capital advances * Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful advances (b) Security deposits Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful deposits (c) Loans and advances to related parties (give details @) (Refer Note 30.7) Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful loans and advances (d) Loans and advances to employees Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful loans and advances (e) Prepaid expenses - Unsecured, considered good (For e.g. Insurance premium, Annual maintenance contracts, etc.) (f) Advance income tax # (net of provisions ` ___ (As at 31 March, 20X1 ` ____) - Unsecured, considered good (g) MAT credit entitlement # - Unsecured, considered good (h) Balances with government authorities Unsecured, considered good (i) CENVAT credit receivable (ii) VAT credit receivable (iii) Service Tax credit receivable (i) Other loans and advances (specify nature) Secured, considered good Unsecured, considered good Doubtful Less: Provision for other doubtful loans and advances As at 31 March, 20X2 `
BS 6.L.ii BS 6.L.ii BS 6.L.ii BS 6.L.iii BS 6.L.ii
BS 6.L.ii
BS 6.L.ii BS 6.L.ii
BS 6.L.i BS 6.L.ii BS 6.L.ii BS 6.L.ii BS 6.L.iii
Total GN 8.7.3 Ref. No. Note 14 Long-term loans and advances (contd.) 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 should be given in non-current in nature.disclosure requirements @ Details of loans and advances to related parties assets, which are accordance with the
i i i
BS 6.L.iv
contained in AS 18 Related Partytax and MAT credit entitlement, if any, needs to be disclosed under Note 20 - Short# The current portion of advance Disclosures. term loans and advances. Note: Long-term loans and advances include amounts due from: Particulars As at 31 March, 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)
GN 8.7.3
? *Or any of them either severally or jointly with any other person to be stated separately.
ny would not expect these to be realised in n-current with the ccordancein nature.disclosure requirements
needs to be disclosed under Note 20 - ShortAs at 31 March, 20X1 `
tated separately.
Name of the Company Notes forming part of the financial statements GN 8.7.4 Note 15 Other non-current assets Ref. No. BS 6.M.i Particulars (a) Long-term trade receivables # (including trade receivables on deferred credit terms) (Refer Note below) As at 31 March, 20X2 `
BS 6.M.iii Secured, considered good BS 6.M.iii Unsecured, considered good BS 6.M.iii Doubtful BS 6.M.iii Less: Provision for doubtful trade receivables
AS 16.4
(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.M.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.
In addition to long-term trade receivables, in case any other amount classified under this category is doubtful, it is advisable that such doubtful amount as well as any provision made there against is separately disclosed. BS 6.M.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 8.7.4 ? *Or any of them either severally or jointly with any other person to be stated separately. As at 31 March, 20X2 `
i i
ces rendered in the normal course of business.
mount classified under this category is doubtful, on made there against is separately disclosed. As at 31 March, 20X1 `
on to be stated separately.
AS 13.26 AS 13.27 GN 8.8.1 GN 7.4 GN 7.4.2
Note 16 Current investments
Particulars Ref. No. BS 6.N.ii.a
A. (a) (b) (c) (d) (e)
BS 6.N.ii.d GN 8.7.2.3
GN 8.7.2.5 BS 6.N.i.a GN 8.7.2.7
B. (a)
GN 8.7.2.4
BS 6.N.i.b GN 8.7.2.7
(b)
GN 8.7.2.4
BS 6.N.i.c
(c)
BS 6.N.i.d GN 8.7.2.7
(d)
GN 8.7.2.4
BS 6.N.i.e
(e)
AS 13.26 AS 13.27 GN 8.8.1 GN 7.4 GN 7.4.2
Note 16 Current investments (contd.)
Particulars Ref. No. BS 6.N.i.f GN 8.7.2.9 BS 6.K.i.g GN 8.7.2.7 GN 8.7.2.9
(f)
(g)
BS 6.N.ii.b AS 13.35.e GN 8.7.2.6 BS 6.N.ii.b AS 13.35.e GN 8.7.2.6 BS 6.N.ii.c AS 13.35.e BS 6.N.ii.d GN 8.8.1.ii Notes: (i) Other details relating to investment in partnership firms BS 6.N.i.f GN 8.7.2.8 GN 8.7.2.9
i i i
GN 8.7.2.4 GN 8.7.2.7 GN 8.7.2.5 GN 7.4 GN 7.4.2
2 (ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as defined in AS 3 Cash F # The term quoted investments has not been defined in the Revised Schedule VI. The expression quoted investment been granted a quotation or permission to deal on a recognized stock exchange, and the expression unquoted value In case of other than temporary diminution in the value of current portion of long-term investments, the carrying invest
[Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-o A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnershi include investments body corporate in which the Company be disclosed separately under be given along withAlso, oth ? 1. Names of each in LLPs. The investments in LLPs will has made investment need to other investments. the num
? 2. If the basis of valuation of each individual current investment is other than "lower of cost and fair value", the basis ? 3. The portion of long-term investment as per AS 13 which is expected (as on the Balance Sheet date) to be realised investment above.
Note 16 Current investments
Particulars
Current portion of long-term investments (At cost) Investment in preference shares (give details separately for fully / partly paid up shares) Investment in government or trust securities (give details) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) Investment in mutual funds (give details) Other investments (specify nature)
Less: Provision for diminution in value of current portion of long-term investments Total -Current portion of long-term investments (A)
Other current investments (At lower of cost and fair value, unless otherwise stated) 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) 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) Investment in government or trust securities (i) government securities
(ii) trust securities 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) Investment in mutual funds (give details)
Note 16 Current investments (contd.)
Particulars
Investment in partnership firms (Refer Note (i) below)
Other investments (specify nature)
Total - Other current investments (B)
Total - Current investments (A+B)
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
Name of the firm
(ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as defined in AS 3 Cash Flow Statements) amou # The term quoted investments has not been defined in the Revised Schedule VI. The expression quoted investment, as defined in the Old been granted a quotation or permission to deal on a recognized stock exchange, and the expression unquoted value of each investment ma In case of other than temporary diminution in the value of current portion of long-term investments, the carrying investment shall be construe
[Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-off provision for other th A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act, 1932. Hence, dis include investments body corporate in which the Company be disclosed separately under be given along withAlso, other disclosures prescribe ? 1. Names of each in LLPs. The investments in LLPs will has made investment need to other investments. the number and face value of sh
? 2. If the basis of valuation of each individual current investment is other than "lower of cost and fair value", the basis of valuation needs to b ? 3. 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 investment above.
Quoted # `
As at 31 March, 20X2 Unquoted # Total ` `
Quoted `
As at 31 March, 20X1 Unquoted Total ` `
Quoted `
Quoted `
As at 31 March, 20X2 Share of each Names of Total partner in the partners in capital profits of the the firm firm
As at 31 March, 20X1 Names of partners in the firm Total capital Share of each partner in the profits of the firm
ents" (as defined in AS 3 Cash Flow Statements) amounting to ` ___ (As at 31 March, 20X1 ` ___), considered as part of e expression quoted investment, as defined in the Old Schedule VI, means an investment in respect of which there has the expression unquoted value of each investment may be stated at cost less the provision made for such diminution. investments, the carrying investment shall be construed accordingly.
h fully paid up in ABC Ltd. {Net-off provision for other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` envisaged under the Partnership Act, 1932. Hence, disclosures pertaining to investments in partnership firms will not der be given along withAlso, other disclosures prescribed for investment inthe shares are fullyneed notpartly paid. d to other investments. the number and face value of shares and whether partnership firms, paid or be made for
of cost and fair value", the basis of valuation needs to be disclosed. alance Sheet date) to be realised within twelve months from the Balance Sheet date needs to be shown as current
Name of the Company Notes forming part of the financial statements GN 8.8.2 GN 7.1.5 BS 6.O.iii Ref. No. AS 2.26.b BS 6.O.i BS 6.O.ii Note 17 Inventories (At lower of cost and net realisable value) Particulars
(a) Raw materials Goods-in-transit
BS 6.O.i BS 6.O.ii
(b) Work-in-progress @ (Refer Note below) Goods-in-transit
BS 6.O.i BS 6.O.ii
(c) Finished goods (other than those acquired for trading) Goods-in-transit
BS 6.O.i BS 6.O.ii
(d) Stock-in-trade (acquired for trading) Goods-in-transit
BS 6.O.i BS 6.O.ii
(e) Stores and spares Goods-in-transit
BS 6.O.i BS 6.O.ii
(f) Loose tools Goods-in-transit
BS 6.O.i BS 6.O.ii
(g) Others (Specify nature) Goods-in-transit
i
PL 5.iii GN 10.8.1
Total @ Internally manufactured components are excluded from raw materials and classified as: (a) finished goods, if they are sold without further processing. Note: Details of inventory of work-in-progress Particulars As at 31 March, 20X2 ` Product X1 Product Y1 Product Z1 Other items
GN 8.8.2
? Mode of valuation for each class of inventories should be disclosed, if other than "at lower of cost and net
als and classified as:
if other than "at lower of cost and net
Name of the Company Notes forming part of the financial statements GN 8.8.3 Note 18 Trade receivables @ GN 8.7.4 Ref. No. Particulars
BS 6.P.i BS 6.P.ii BS 6.P.ii BS 6.P.ii BS 6.P.iii BS 6.P BS 6.P.ii BS 6.P.ii BS 6.P.ii BS 6.P.iii
Trade receivables outstanding for a period exceeding six months from the date they were due for payment # Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful trade receivables Other Trade receivables Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful trade receivables
i i
BS 6.P.iv
Total @ Trade receivables are dues in respect of goods sold or services rendered in the normal course of business. # Where no due date is specifically agreed upon, the normal credit period allowed by the Company should be taken intoreceivables include debts duethe due date which may vary depending upon the nature of Note: Trade consideration for computing from: Particulars As at 31 March, 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)
GN 8.8.3
? *Or any of them either severally or jointly with any other person to be stated separately.
vices rendered in the normal course of
redit period allowed by the Company should may vary depending upon the nature of As at 31 March, 20X1 `
son to be stated separately.
Name of the Company Notes forming part of the financial statements GN 8.8.4 GN 6.4 Ref. No. Note 19 Cash and cash equivalents @ Particulars As at 31 March, 20X2 ` BS 6.Q.i BS 6.Q.i BS 6.Q.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 - Unpaid dividend accounts - Unpaid matured deposits - Unpaid matured debentures - Share application money received for allotment of securities and due for refund - Balances held as margin money or security against borrowings, guarantees and other commitments (Refer Note (i) below) - Other earmarked accounts (specify) (Refer Note (ii) below) (d) Others (specify nature) Total Of the above, 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, 20X1 ` ____) and margin (ii) Balances with banks - Other earmarked accounts include ` ____ (As at 31 March, 20X1 ` ____) which @ 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.
BS 6.Q.ii
BS 6.Q.iii
BS 6.Q.i AS 3.5.1 AS 3.5.2
BS 6.Q.v BS 6.Q.iv
s at 31 March, 20X1 ` ____) and margin ___ (As at 31 March, 20X1 ` ____) which hanged or used to settle a liability for more ed under Non-current assets.
Name of the Company Notes forming part of the financial statements GN 8.8.5 GN 8.7.3 Ref. No. BS 6.R.i GN 6.15 BS 6.R.ii BS 6.R.ii BS 6.R.ii BS 6.R.iii BS 6.R.i BS 6.R.ii BS 6.R.ii BS 6.R.ii BS 6.R.iii BS 6.R.i BS 6.R.ii BS 6.R.ii BS 6.R.ii BS 6.R.iii BS 6.R.i BS 6.R.ii Note 20 Short-term loans and advances Particulars (a) Loans and advances to related parties (give details @) (Refer Note 30.7) Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful loans and advances (b) Security deposits Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful deposits (c) Loans and advances to employees Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful loans and advances (d) Prepaid expenses - Unsecured, considered good (For e.g. Insurance premium, Annual maintenance contracts, etc.) As at 31 March, 20X2 `
BS 6.R.i BS 6.R.ii
(e) Balances with government authorities Unsecured, considered good (i) CENVAT credit receivable (ii) VAT credit receivable (iii) Service Tax credit receivable
BS 6.R.i BS 6.R.ii BS 6.R.ii BS 6.R.ii BS 6.R.iii BS 6.R.i BS 6.R.ii BS 6.R.ii BS 6.R.ii BS 6.R.iii
(f) Inter-corporate deposits Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful inter-corporate deposits (g) Others (specify nature) Secured, considered good Unsecured, considered good Doubtful Less: Provision for other doubtful loans and advances
Total
i
GN 8.8.5 GN 8.7.3 Ref. No. BS 6.R.iv
@ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures. Note 20 Short-term loans and advances (contd.) Particulars Note: Short-term loans and advances include amounts due from: Particulars As at 31 March, 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) ? *Or any of them either severally or jointly with any other person to be stated separately.
GN 8.8.5
n accordance with the disclosure requirements
e stated separately.
Name of the Company Notes forming part of the financial statements BS 6.S GN 8.8.6 Ref. No. Note 21 Other current assets 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 ? To disclose current assets that do not fit into any other asset category. In case any amount classified under this category is doubtful, it is advisable that such doubtful amount as well as any provision made there against is separately disclosed. As at 31 March, 20X2 `
AS 16.4
GN 8.8.6 GN 8.8.6
GN 8.8.6
ul, it is advisable that such doubtful amount as osed.
Name of the Company Notes forming part of the financial statements GN 9.1 PL 2.A Ref. No. Note 22 Revenue from operations Particulars
GN 9.1.1 GN 9.1.6
(a) (b)
Sale of products @ (Refer Note (i) below) Sale of services @ (Refer Note (ii) below) Other operating revenues # (Refer Note (iii) below)
GN 9.1.7 GN 9.1.8 GN 9.1.9
(c)
Less: AS 9.10 GN 9.1.2 (d) Excise duty Total
Ref. No. PL 5.ii.d GN 10.8.1 GN 10.7.b.iv
Note (i)
GN 10.8.2
PL 5.ii.c GN 10.8.3
(ii)
GN 9.1.7 GN 9.1.8 GN 9.1.9
(iii)
Particulars Sale of products comprises @: Manufactured goods Product X Product Y Product Z Others Total - Sale of manufactured goods Traded goods Product M Product N Product O Others Total - Sale of traded goods Total - Sale of products Sale of services comprises @: Service P Service Q Service R Others Total - Sale of services Other operating revenues # comprise:
i i
PL 5.i.c
Sale of scrap Duty drawback and other export incentives Others (specify nature) Total - Other operating revenues @ Details required to be given under broad heads for purchase of traded goods and sales/service should be determi based term 'Other operating revenues' and other facts and circumstances. Normally 10% thetotal value of purchase of # The on the nature of each business is not defined in the Revised Schedule VI. As per of ICAI guidance note, this
include revenue arising from the Company's operating activities - principal or ancillary revenue generating activities, b ? Any item of income / expense which exceeds one per cent of the revenue from operations or ` 100,000, whichever
AS 9.14
? The Company should disclose the circumstances in which revenue recognition has been postponed pending the re
chase of traded goods and sales/service should be determined d circumstances. Normally 10% thetotal value of purchase of would e Revised Schedule VI. As per of ICAI guidance note, this traded tivities - principal or ancillary revenue generating activities, but ent of the revenue from operations or ` 100,000, whichever is
ch revenue recognition has been postponed pending the resolution
Name of the Company Notes forming part of the financial statements GN 9.2 GN 9.1.7 Ref. No. Note 23 Other income
PL 4.a PL 5.1.d AS 13.35.c.i GN 9.2.2 PL 4.b PL 5.i.f PL 5.vii.a AS 13.35.c.i GN 9.2.3 GN 9.2.4
(a)
(b)
PL 4.c PL 5.i.g AS 13.35.c.ii AS 13.35.c.iii
(c)
PL 5.i.h GN 10.1 AS 13.33 AS 13.35.c.ii AS 13.35.c.iii
(d)
PL 5.i.i GN 9.1.9 GN 10.2 AS 11.40.a PL 4.d
(e)
(f)
Ref. No.
Note
PL 5.i.d AS 13.35.c.i GN 9.2.2 GN 9.2.4
(i)
PL 5.i.d AS 13.35.c.i GN 9.2.2 GN 9.2.4
GN 9.2 GN 9.1.7 Ref. No.
Note 23 Other income (contd.)
Note
(ii) AS 13.35.c.i AS 19.40 AS 10.26 GN 9.1.8 GN 9.2.5 GN 9.3 GN 9.3.8 GN 9.4 PL 5(v)(b) GN 10.11 PL 5(i)(l) AS 5.15 GN 9.2.5
PL 5(i)(l) GN 10.4 GN 10.4
(iii)
i i i
PL 5(i)(c) GN 9.2.4
@ The old Schedule VI specifically required the parent company to recognise dividend declared by subsidiary compa Balance of profit from partnership firms and AOPs accrue the moment the same is computed and credited or debited # Share Sheet date if it related to the period covered by the financial statements. The Revised Schedule VI does not
account. If the partnership / AOP is in the nature of a jointly controlled operation as defined in AS 27 Financial Repor * A Limited Liability Partnership is a body corporate and the share of profit / loss in the LLP does not accrue to the pa to the partners' capital / current account as per the terms of the LLP agreement. ? Any item of income which exceeds one per cent of the revenue from operations or ` 100,000, whichever is higher, t ? Other Income items such as interest income, dividend income, rental and net gain / loss on sale of investments sho
Name of the Company Notes forming part of the financial statements Note 23 Other income
Particulars
Interest income (Refer Note (i) below)
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
Adjustments to the carrying amount of investments - reversal of reduction in the carrying amount of: current investments long-term investments
Net gain on foreign currency transactions and translation (other than considered as finance cost)
Other non-operating income (net of expenses directly attributable to such income) (Refer Note (ii) below) Total Particulars
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 - Interest income Note 23 Other income (contd.)
Particulars
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, 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, 20X1 ` ___)] Total - Other non-operating income Details of Prior period items (net) Prior period income (give details) Prior period expenses (give details)
Total @ The old Schedule VI specifically required the parent company to recognise dividend declared by subsidiary companies even if declared aft Balance of profit from partnership firms and AOPs accrue the moment the same is computed and credited or debited to the partners' a require # Share Sheet date if it related to the period covered by the financial statements. The Revised Schedule VI does not prescribe such capital /
account. If the partnership / AOP is in the nature of a jointly controlled operation as defined in AS 27 Financial Reporting of Interests in Joint V * 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 tra to the partners' capital / current account as per the terms of the LLP agreement. ? Any item of income which exceeds one per cent of the revenue from operations or ` 100,000, whichever is higher, to be disclosed. ? Other Income items such as interest income, dividend income, rental and net gain / loss on sale of investments should be disclosed separa
nd declared by subsidiary companies even if declared after the e Revised Schedule VI does not prescribe such capital / current omputed and credited or debited to the partners' a requirement.
defined in AS 27 Financial Reporting of Interests in Joint Ventures, he LLP does not accrue to the partners till the same is transferred
` 100,000, whichever is higher, to be disclosed. / loss on sale of investments should be disclosed separately for
t Name of the Company Notes forming part of the financial statements GN 9.5.1 GN 10.5 to 10.8 Ref. No. Note 24.a Cost of materials consumed @ Particulars For the year ended 31 March, 20X2 `
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 9.5.2 GN 10.5 to 10.8 Ref. No. Note 24.b Purchase of traded goods @ Particulars For the year ended 31 March, 20X2 `
PL 5.ii.(a)(1) GN 9.5.1.1 GN 9.5.1.2 GN 9.5.1.3 GN 9.5.1.4 GN 9.5.1.5 GN 9.5.1.6 GN 9.5.1.7
PL 5.ii.(a)(2) PL 5.ii.(b)
Traded good M Traded good N Traded good O Other items Total
GN 9.5.3 GN 10.5 to 10.8 Ref. No.
Note 24.c Changes in inventories of finished goods, work-in-progress and stock-in-trade @ Particulars For the year ended 31 March, 20X2 `
PL 5.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
GN 9.5.1 GN 10.5 to 10.8 Ref. No.
i i i
Net (increase) / decrease Note 24.a Cost of materials consumed / 24.b Purchase of traded goods / 24.c Changes in inventories of finished goods, work-in-progress and stock-in-trade (contd.) Particulars @ The following guidance summarised based on the guidance note on the Revised Schedule VI may be (i) Where materials consumed consists of raw materials, packing materials (where classified by the Company (ii) Consumption of packing materials which are not classified by the Company as part of raw materials (iii) Internally manufactured components are excluded from raw materials and classified as: (iv) Where the consumption is disclosed on the basis of actual records of issue, any shortages, losses and Under the Revised Schedule VI, there is no need to give quantitative details for any of the items. Details required to be given under broad heads for raw material consumed, purchase of traded goods, sales / service and work-in-progress should be determined based on the nature of each business and other facts and
-progress and stock-in-trade @ For the year ended 31 March, 20X1 `
ress and stock-in-trade (contd.)
ote on the Revised Schedule VI may be g materials (where classified by the Company y the Company as part of raw materials materials and classified as: ecords of issue, any shortages, losses and ative details for any of the items.
consumed, purchase of traded goods, sales / e nature of each business and other facts and
Name of the Company Notes forming part of the financial statements GN 9.5.4 Ref. No. Note 25 Employee benefits expense Particulars
PL 5.(i)(a) GN 9.5.4.1 GN 9.5.4.2 GN 9.5.4.3 GN 9.5.4.4
Salaries and wages #
i i i i
Contributions to provident and other funds (Refer Note 30.4) @ Expense on employee stock option (ESOP) scheme (Refer Note 31) * Staff welfare expenses ** Total # Salaries and wages would include: Salaries, wages, bonus, compensated absences and all other amounts payabl employees in respect of services and other as per wouldemployment terms underother fundsof service / employment @ Contribution to provident fund rendered funds their include contributions to a contract like gratuity fund,
superannuation fund,scheme - Refer to employees. Contributions to ESIC, Labour Welfare Fund and Payments and * Expense on ESOP etc. pertaining ICAI Guidance Note on Accounting for Employee Share Based other such fun SEBI (Employee Stock Option Scheme and Employeeaccrual Purchase Scheme) Guidelines, 1999, as applicable. ** Staff welfare expenses would include contribution / Stock for post-employment medical benefits, ESIC, Labour Welfare Fund, etc.
bonus, compensated absences and all other amounts payable to r employment terms underother fundsof service / employment. ld include contributions to a contract like gratuity fund, ontributions to ESIC, Labour Welfare Fund and other such funds Note on Accounting for Employee Share Based Payments and / or
eaccrual Purchase Scheme) Guidelines, 1999, as applicable. Stock for post-employment medical benefits, ESIC, Labour
Name of the Company Notes forming part of the financial statements GN 9.5.5 Ref. No. Note 26 Finance costs Particulars
PL 3 (a) PL 5.i.(e) GN 9.5.5 A
(a) Interest expense on:
GN 9.8.1.3
(i) Borrowings (ii) Trade payables (iii) Others - Interest on delayed / deferred payment of income tax - Others (give details) (b) Other borrowing costs @
PL 3 (b) GN 9.5.5 B PL 3 (c) GN 9.5.5 C AS 16.4.e
(c) Net (gain) / loss on foreign currency transactions and translation (considered as finance cost)
Total @ Other borrowing costs would include commitment charges, loan processing charges, guarantee charges, loan faci discounts / premiums on borrowings, other ancillary costs incurred in connection with borrowings or amortisation of su
For the year ended 31 For the year ended March, 20X2 31 March, 20X1 ` `
ocessing charges, guarantee charges, loan facilitation charges, connection with borrowings or amortisation of such costs, etc.
Name of the Company Notes forming part of the financial statements GN 9.5.7 Ref. No. Note 27 Other expenses Particulars
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 6.7 PL 5(i)(j) GN 10.3 PL 5.i.i GN 10.2 AS 11.40.a AS 10.26 AS 28.121.b PL 4.c PL 5.i.g AS 13.35.c.ii AS 13.35.c.iii PL 5 (vii)(b) GN 10.12 PL 5.i.h GN 10.1 AS 13.35.c.ii AS 13.35.c.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 30.8.d) Repairs and maintenance - Buildings Repairs and maintenance - Machinery Repairs and maintenance - 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, 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, 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 30.14)
PL 5(v)(a) PL 5(v)(b) GN 10.11
PL 5(v)(a) PL 5(v)(b) GN 10.11
AS 5.15 PL 5 (vi)(i) GN 9.5.7 Ref. No.
Provision for estimated losses on onerous contracts [net of reversal of ` ___ (Year ended 31 March, 20X1 ` ____)] # (Refer Note 30.14) Provision for contingencies [net of reversal of ` ___ (Year ended 31 March, 20X1 ` ____)] # (Refer Note 30.14) Prior period items (net) # (Refer Note (ii) below) Miscellaneous expenses * Total Note 27 Other expenses (contd.)
i i i i i
Particulars @ Consumption of packing materials which are not classified by the Company as part of raw materials should be di separately under Other expenses. # In case of net credit the amount should be included under Other operating revenue in Note 22 Revenue from oper under Other income in Note 23, as applicable. by the Company, then additional disclosures as required under AS 2 If an impairment loss is recognised or reversed
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 disclos Note 27 Other expenses as part of Rates and taxes. Certain donations need to be disclosed as required under Section 293A / 293B of the Companies Act, 1956. Notes: Particulars
PL 5(i)(j) GN 10.3
(i) Payments to the auditors comprises (net of service tax input credit, where applicable): As auditors - statutory audit For taxation matters For company law matters For management services For other services Reimbursement of expenses
i
PL 5(i)(l) GN 10.4
PL5(i)(c)
Total Payments for - taxation matters would include tax audit fees, certifications under the Income Tax Act, tax advisory services, etc. (ii) Details of Prior period items (net) Prior period expenses (give details) Prior period income (give details) Total ? * Any item of expenditure which exceeds 1% of the revenue from operations or ` 100,000/- whichever is higher sho
rticulars by the Company as part of raw materials should be disclosed
ther operating revenue in Note 22 Revenue from operations or
ny, then additional disclosures as required under AS 28 Impairment
d not be classified as current tax and should be disclosed under
ction 293A / 293B of the Companies Act, 1956. For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
nder the Income Tax Act, tax advisory services, etc.
from operations or ` 100,000/- whichever is higher should be
Name of the Company Notes forming part of the financial statements GN 9.6 Ref. No. Note 28.a Exceptional items @ Particulars For the year ended 31 March, 20X2 `
PL 5.i.k AS 5.12 AS 5.13 AS 5.14
(Give details)
i
GN 9.7 Ref. No.
Total @ Exceptional items are items of income and expenses which are of such size, nature or incidence that their disclosure (giving details) is relevant to explain the performance of the Company. Note 28.b Extraordinary items # Particulars For the year ended 31 March, 20X2 `
PL 5.i.k AS 5.4.2 AS 5.8 AS 12.20
(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.
s which are of such size, nature or incidence n the performance of the Company.
ise from events or transactions that are clearly e not expected to recur frequently or regularly.
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 29 Additional information to the financial statements Note 29.1 BS 6.A.h GN 8.1.3 29.2 BS 6.A.h GN 8.2 GN 8.2.3 Particulars
Monies received against share warrants The Board of Directors of the Company at their meeting held on X July, 20XX and as approved at its Annua on XX July, 20XX have resolved to create, offer, issue and allot up to _____ warrants, convertible into ____
Share application money pending allotment As at 31 March 20X2, the Company has received an amount of `_____ towards share application money to preference shares of the Company (As at 31 March, 20X1 ` ____ towards ____ equity/preference shares) a ? Give details of the terms and conditions, number of shares proposed to be issued, the amount of premium
BS 6.T.i AS 29.68 GN 8.8.7.1 GN 8.8.7.2 AS 29.71 AS 29.72 BS 6.T.ii GN 8.8.7.3
29.3 (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) ? The Company should disclose for each class of contingent liability, the estimated financial effect, the unce ? In extremely rare cases, disclosures of some or all information relating to contingent liabilities that are req (ii) Commitments # (a) Estimated amount of contracts remaining to be executed on capital Tangible assets Intangible assets (b) Uncalled liability on shares and other investments partly paid (c) Other commitments (specify nature)
AS 26.94.d GN 8.8.7.4 GN 8.8.7.6
GN 6.13 Ref. No.
Note 29 Additional information to the financial statements (contd.) Note Particulars
i i
BS 6.V GN 8.8.7.8 29.4
@ A contingent liability in respect of guarantees arises when the Company issues guarantees to another pe party. However, where the Company undertakes to perform its own obligations, and for this purpose issues, # The word commitment has not been defined in the Revised Schedule VI. 'Other commitments' would incl related contractual commitments such as commitments arising from long-term contracts for purchase of raw 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 _____. A GN 6.8 GN 8.4.2 GN 8.4.3 29.5
Disclosures required under Section 22 of the Micro, Small and Medium Enterprises Development Ac
Particulars (i) Principal amount remaining unpaid to any supplier as at the end of the
(ii) Interest due thereon remaining unpaid to any supplier as at the end of the (iii) The amount of interest paid along with the amounts of the payment made (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 (vi) The amount of further interest due and payable even in the succeeding Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified Listing Clause GN 6.9 29.6 Disclosure as per Clause 32 of the Listing Agreements with the Stock Exchanges
Loans and advances in the nature of loans given to subsidiaries, associates and others and investment in s Name of the party Relationship
Note: Figures in bracket relate to the previous year. GN 6.13 Ref. No. Other Ann / Gn GN 6.9 Note 29 Additional information to the financial statements (contd.) Note 29.7 Particulars Details on derivatives instruments and unhedged foreign currency exposures
I. The following derivative positions are open as at 31 March, 20X2. These transactions have been undertak (a) Forward exchange contracts and options [being derivative instruments], which are not intended for tradin (i) Outstanding forward exchange contracts entered into by the Company as on 31 March, 20X2 Currency Amount AUD XXX AUD (AAA) USD YYY USD (ZZZ) Note: Figures in brackets relate to the previous year (ii) Outstanding option contracts entered into by the Company as on 31 March, 20X2 Currency Amount AUD XXX AUD (AAA) USD YYY USD (ZZZ) Note: Figures in brackets relate to the previous year
(b) Interest rate swaps to hedge against fluctuations in interest rate changes: No. of contracts: Nil (c) Currency swaps (other than forward exchange contracts stated above) to hedge against fluctuations in c II. The year-end foreign currency exposures that have not been hedged by a derivative instrument or otherw As at 31 March, 20X2 Receivable/ Receivable/ (Payable) (Payable) in Foreign currency (indicate amount with ` currency)
GN 6.9
29.8
Disclosure required in terms of Clause 13.5A of Chapter XIII on Guidelines for preferential issues, SE Particulars
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. Capital expenditure b. Working capital
Unutilised monies as at 31 March, 20X2 29.9 Details of fixed assets held for sale Building Plant and machinery Office equipment Vehicles Others (give details) Total GN 6.13 Ref. No. PL 5(viii)(a) GN 11.1 Note 29 Additional information to the financial statements (contd.) Note 29.10 Value of imports calculated on CIF basis @: Particulars
Raw materials Components Spare parts Total Components and spare parts
i
PL 5 (viii)(b) GN 11.2
Capital goods @ The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may be 29.11 presenting the disclosures under this clause: Expenditure in foreign currency #:
i
PL 5(viii)(c) GN 11.3
Royalty Know-how Professional and consultation fees Interest Other matters # The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may be presenting the disclosures under this clause: 29.12 Details of consumption of imported and indigenous items *
Imported Raw materials
Components
Spare parts
Total
GN 6.13 Ref. No.
Note 29 Additional information to the financial statements (contd.) Note Indigenous Raw materials Particulars
Components
Spare parts
Total Note: Figures / percentages in brackets relates to the previous year * The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may be the disclosures under this clause:
PL 5.(viii).(e) GN 11.5
29.13 Earnings in foreign exchange @@:
i
PL 5.(viii).(d) GN 11.4
Export of goods calculated on FOB basis Royalty, know-how, professional and consultation fees Interest and dividend Other income, indicating the nature thereof. @@ The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may the disclosures under this clause: 29.14 presentingremitted in foreign currency during the year on account of Amounts dividend ##
i
BS 6.W GN 8.8.7.9
Amount of dividend remitted in foreign currency Total number of non-resident shareholders (to whom the dividends were 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 their Rupee account in a bank in India, details of the same may be provided as an additional information, if 29.15 ? If, in the opinion of the Board, any of the assets other than fixed assets and non-current investments do n realisation in the ordinary course of business at least equal to the amount at which they are stated, the fact
Particulars
held on X July, 20XX and as approved at its Annual General Meeting held nd allot up to _____ warrants, convertible into _____ equity shares of ` __/-
ount of `_____ towards share application money towards ____ equity / 1 ` ____ towards ____ equity/preference shares) at a premium of ` ____ ares proposed to be issued, the amount of premium, if any, the period As at 31 March, 20X2 ` As at 31 March, 20X1 `
gent liability, the estimated financial effect, the uncertainties relating to any rmation relating to contingent liabilities that are required to be presented As at 31 March, 20X2 As at 31 March, 20X1 ` `
Particulars
hen the Company issues guarantees to another person on behalf of a third rm its own obligations, and for this purpose issues, what is called a vised Schedule VI. 'Other commitments' would include all expenditure arising from long-term contracts for purchase of raw material, employee
es made for specific purpose
urity) amounting to ` ____ for purposes of _____. As at 31 March, 20X2, an
Small and Medium Enterprises Development Act, 2006
ned to the extent such parties have been identified on the basis of
ts with the Stock Exchanges
idiaries, associates and others and investment in shares of the Company Amount outstanding Maximum balance as at 31 March, 20X2 outstanding during the year AAA BBB (XXX) (YYY)
Particulars
eign currency exposures
arch, 20X2. These transactions have been undertaken to act as economic ative instruments], which are not intended for trading or speculative by the Company as on 31 March, 20X2 Buy / Sell Cross currency Buy Rupees Buy Rupees Sell Rupees Sell Rupees
pany as on 31 March, 20X2 Buy / Sell Buy Buy Sell Sell
Cross currency Rupees Rupees Rupees Rupees
terest rate changes: No. of contracts: Nil cts stated above) to hedge against fluctuations in changes in exchange t been hedged by a derivative instrument or otherwise are given below: As at 31 March, 20X1 Receivable/ Receivable/ (Payable) (Payable) in Foreign currency (indicate amount with ` currency)
pter XIII on Guidelines for preferential issues, SEBI (Disclosure and During the year ended ` `
aaa bbb ppp qqq
xxx
rrr
xyz As at 31 March, 20X2 ` As at 31 March, 20X1 `
Particulars For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
AI Guidance Note on Revised Schedule VI, may be considered in For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
I Guidance Note on Revised Schedule VI, may be considered in For the year ended 31 March, 20X2 ` PPP (XXX) PPP (YYY) PPP (ZZZ) % q% (a%) q% (b%) q% (c%)
RRR (PPP)
ad% (bc%)
Particulars For the year ended ` SSS (QQQ) SSS (AAA) SSS (BBB) MMM (FFF) % t% (r%) t% (s%) t% (t%) np% (st%)
I Guidance Note on Revised Schedule VI, may be considered in presenting For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
CAI Guidance Note on Revised Schedule VI, may be considered in For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
holders in Indian Rupees or where the dividend has been deposited into me may be provided as an additional information, if required. han fixed assets and non-current investments do not have a value on ual to the amount at which they are stated, the fact that the Board is of that
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 30 Disclosures under Accounting Standards Note Particulars
AS 7 AS 7.38.a AS 7.39.a AS 7.39.b AS 7.39.c AS 7.41.a AS 7.41.b
30.1
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)
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 30 Disclosures under Accounting Standards (contd.) Note Particulars
AS 12 AS 12.23.ii
30.2 30.2.a
Details of government grants Government grants received by the Company during the year towards - Subsidies (recognised under _____) - Duty drawback (recognised under Other operating revenues) - Other incentives (specify nature) (recognised under ____) The Company has received certain equipments and facilities free of cost from ____ towards carrying on research and development. These assets are required to be returned on completion of the specified activity.
30.2.b
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 14 AS 14.43 AS 14.45 Note 30 Disclosures under Accounting Standards (contd.) Note 30.3
Name of the Company Notes forming part of the financial statements Note 30 Disclosures under Accounting Standards (contd.) Particulars Details of amalgamations
In terms of the Scheme of Arrangement (the Scheme), __________ and __________________, both subsidiaries of the Company ( Pursuant to the Scheme, the Company allotted ____ equity shares of ` __/- each (__% of shares in the Transferor Company and __ Details of assets and liabilities acquired on amalgamation and treatment of the difference between the net assets acquired and cost 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
___________, both subsidiaries of the Company (referred __% of shares in the Transferor Company and ___% of erence between the net assets acquired and cost of Year ended ` ` aaa bbb ccc ddd XXX
eee hhh
YYY QQQ
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 15 AS 15.47 Note 30 Disclosures under Accounting Standards (contd.) Note 30.4 30.4.a
i
AS 15.120.b 30.4.b
Employee benefit plans Defined contribution plans The Company makes Provident Fund and Superannuation Fund contributions to defined contribution plan In case the company has contributions to foreign defined contribution plans and benefit plans, the details Defined benefit plans The Company offers the following employee benefit schemes to its employees: i. Gratuity ii. Post-employment medical benefits iii. Other defined benefit plans (specify nature) The following table sets out the funded status of the defined benefit schemes and the amount recognised Particulars
AS 15.120.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 15.120.f AS 15.120.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 Note 30 Disclosures under Accounting Standards (contd.) Note Particulars
GN 6.13 Ref. No.
AS 15.120.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 AS 15.120.e 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 15.120.l AS 15.120.j 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 Note 30 Disclosures under Accounting Standards (contd.) Note
AS 15.120.k AS 15.120.h
AS 15.120.o GN 6.13 Ref. No. AS 15.120.j AS 15.120.l
Particulars The discount rate is based on the prevailing market yields of Government of India securities as at the Bala The estimate of future salary increases considered, takes into account the inflation, seniority, promotion, i Effect of a 1% change in health care cost
AS 15.120.m Aggregate current service and interest cost Closing balance of obligation AS 15.120.n Experience adjustments 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
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 Bala The estimate of future salary increases considered, takes into account the inflation, seniority, promotion, i
Particulars
and Superannuation Fund contributions to defined contribution plans for qualifying employees. Under the Schemes, the Company is required to contribute s to foreign defined contribution plans and benefit plans, the details of the same should be disclosed.
ployee benefit schemes to its employees:
d status of the defined benefit schemes and the amount recognised in the financial statements: Year ended 31 March, 20X2 Post-employment medical benefits Year ended 31 March, 20X1 Other defined benefit plans (specify nature) Gratuity
Gratuity
Gratuity
Year ended 31 March, 20X2 Post-employment medical benefits
Year ended 31 March, 20X1 Other defined benefit plans (specify nature) Gratuity
Particulars vailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of the obligations. s considered, takes into account the inflation, seniority, promotion, increments and other relevant factors. 31 March, 20X2 Increase by 1% Decrease by 1% 31 March, 20X1 Increase by 1% Decrease by 1%
20X2-20X1
20X1- 20X0
2nd prior year
3rd prior year
For the year ended 31 March, 20X2
For the year ended 31 March, 20X1
vailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of the obligations. s considered, takes into account the inflation, seniority, promotion, increments and other relevant factors.
s. Under the Schemes, the Company is required to contribute a sclosed.
ts: ` Year ended 31 March, 20X1 Post-employment Other defined medical benefits benefit plans (specify nature)
` Year ended 31 March, 20X1 Post-employment Other defined medical benefits benefit plans (specify nature)
stimated term of the obligations. vant factors.
` 4th prior year
stimated term of the obligations. vant factors.
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 30 Disclosures under Accounting Standards (contd.) Note Particulars For the year ended 31 March, 20X2 `
AS 16 AS 16.23.b
30.5
Details of borrowing costs capitalised Borrowing costs capitalised during the year - as fixed assets / intangible assets / capital work-in-progress - as inventory
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 17 AS 17.58 Note 30 Disclosures under Accounting Standards (contd.) Note 30.6 Particulars
AS 17.40.a AS 17.40.a
AS 17.40.b
Segment information The Company has identified business segments as its primary segment and geographic segments as its seco Particulars For the year ended Business segments A ` Revenue YYY (XXX) Inter-segment revenue YYY (XXX) Total YYY (XXX) Segment result YYY (XXX) Unallocable expenses (net) Operating income Other income (net)
AS 17.46 Profit before taxes Tax expense Net profit for the year
GN 6.13 Ref. No.
Note 30 Disclosures under Accounting Standards (contd.) Note Particulars
AS 17.40.c
Segment assets Unallocable assets
For the year ended 31 March, Business segments A ` YYY (XXX)
AS 17.46 Total assets
AS 17.40.d
Segment liabilities Unallocable liabilities
YYY (XXX)
AS 17.46 Total liabilities
Other information
AS 17.40.e AS 17.46 AS 17.40.f AS 17.46 AS 17.40.g AS 17.46
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)
GN 6.13 Ref. No. AS 17.48
Note 30 Disclosures under Accounting Standards (contd.) Note Particulars
The geographic segments individually contributing 10 percent or more of the Companys revenues and segm shown separately: Geographic Segment Revenues For the year ended 31 March, 20X2 ` Americas Europe India Others YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
AS 17.58
Note: Figures in bracket relates to the previous year ? Give composition of each geographical segment separately as a descriptive Note.
Particulars
segment and geographic segments as its secondary segment. Business segments are For the year ended 31 March, 20X2 Business segments Total 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) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
For the year ended 31 March, 20X2 Business segments Total B ` ` YYY YYY (XXX) (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)
Particulars
or more of the Companys revenues and segment assets are
Segment assets Capital expenditure As at incurred during the 31 March, 20X2 year ended 31 March, 20X2 ` YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) ` YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
as a descriptive Note.
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 18 GN 6.15 AS 18.21 AS 18.23 Note 30 Disclosures under Accounting Standards (contd.) Note 30.7 30.7.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) Particulars
Names of related part AA Ltd. A Ltd. AA Ltd. B Ltd. and C (P) Ltd. D Ltd. and Q Ltd.
AS 18.23
30.7.b
Associates X Ltd. and Y Ltd. Key Management Personnel (KMP) Mr. Y and Mr. Z Relatives of KMP Mrs. Y (wife of Mr. Y), Mr. F (father of Mr. Company in which KMP / Relatives of KMP can exercise D Ltd in which MD(KMP) and his wife hold significant influence Note: Related parties have been identified by the Management. Details of related party transactions during the year ended 31 March, 20X2 and balances outstanding Ultimate Holding Company
AS 18.24 AS 18.26
? Party-wise details - aggregation to be done only if the related party is < 10 % of the total amount of that pa than 10% will be required to be disclosed and such importance depends on circumstances of the respective Purchase of goods YYY (XXX) Sale of goods YYY (XXX) Purchase of fixed assets YYY (XXX) Sale of fixed assets YYY (XXX) Rendering of services YYY (XXX) Receiving of services YYY (XXX) Agency arrangements YYY (XXX) Leasing or hire purchase arrangements YYY (XXX) Transfer of research and development YYY (XXX) License agreements YYY (XXX) Finance (including loans and equity contributions in cash or in YYY kind) (XXX)
Guarantees and collaterals Management contracts including for deputation of employees
YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
Provision for doubtful receivables, 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, loans and advances Note: Figures in bracket relates to the previous year
YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
Particulars
Names of related parties
B Ltd. and C (P) Ltd. D Ltd. and Q Ltd. X Ltd. and Y Ltd. Mr. Y and Mr. Z Mrs. Y (wife of Mr. Y), Mr. F (father of Mr. Z) D Ltd in which MD(KMP) and his wife hold 50%
ment. ded 31 March, 20X2 and balances outstanding as at 31 March, Holding Subsidiaries Fellow Company Subsidiaries
Entities in which KMP / relatives of KMP have significant influence ated party is < 10 % of the total amount of that particular type of transaction - e.g. purchases. Also note that in some cases even less ance depends on circumstances of the respective companies. YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) YYY YYY YYY YYY YYY YYY YYY (XXX) (XXX) (XXX) (XXX) (XXX) (XXX) (XXX)
Associates
KMP
Relatives of KMP
` Total
that in some cases even less YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX) YYY (XXX)
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 30 Disclosures under Accounting Standards (contd.) Note
AS 19 GN 8.8.7.5 AS 19.46 AS 19.46.d
30.8
30.8.a
AS 19.46.b
AS 19.46.c AS 19.46.a
AS 19.37.f AS 19.37.a
30.8.b
AS 19.37.b AS 19.37.a
AS 19.37.c AS 19.37.d AS 19.37.e
AS 19.22.f AS 19.22.c
30.8.c
AS 19.22.d As 19.22.e AS 19.25.e 30.8.d
AS 19.25.a
AS 19.25.c AS 19.25.c AS 19.25.b AS 19.25.d AS 19.22.f.iii
Name of the Company Notes forming part of the financial statements Note 30 Disclosures under Accounting Standards (contd.) Particulars
Details of leasing arrangements As Lessor The Company has entered into operating lease arrangements for certain surplus facilities. The lease is non-cancellable 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 The Company has entered into finance lease arrangements for certain equipments and vehicles. 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, which provide the Company an option to purchase the assets at the end of the lease period. 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 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. 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. The lease agreements provide for an increase in the lease payments by __ to ___% every ____ years. 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 ? Restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing should be disclosed.
AS 20
30.9 30.9.a
AS 20.11 AS 20.11 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS.20.50 30.9.b AS 20.11 AS 20.11 AS 20.48.ii AS 20.48.ii AS 20.48.ii
30.9.c AS 20.11 AS 20.48.i AS 20.11 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS.20.48.i 30.9.d AS 20.11 AS 20.48.i AS 20.11 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS.20.48.i
30.9.e AS 20.11 AS 20.11 AS 20.48.ii AS 20.29 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii AS.20.50 GN 6.13 Ref. number Note 30 Disclosures under Accounting Standards (contd.) Note
30.9.f AS 20.11 AS 20.11 AS 20.48.ii AS 20.29 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii
30.9.g AS 20.11 AS 20.48.i AS 20.11 AS 20.48.ii AS 20.29 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii AS.20.50 30.9.h AS 20.11 AS 20.48.i AS 20.11 AS 20.48.ii AS 20.29 AS 20.48.ii AS 20.48.ii AS 20.48.ii AS 20.48.ii
AS 20.48.ii AS 20.8 AS 20.44
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 - 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 - 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, excluding extraordinary items Weighted average number of equity shares Par value per share Earnings per share from continuing operations, excluding extraordinary items - 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, excluding extraordinary items Weighted average number of equity shares Par value per share Earnings per share, excluding extraordinary items - 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, after giving dilutive effect of the outstanding Warrants, Stock Options and Convertible bonds for the respective periods. Since, the effect of the conversion of Preference shares was antidilutive, it has been ignored.
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, ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares - for diluted EPS Par value per share Earnings per share, from continuing operations - Diluted Note 30 Disclosures under Accounting Standards (contd.) Particulars
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, ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares - for diluted EPS Par value per share Earnings per share - 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, 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, ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares - for diluted EPS Par value per share Earnings per share, from continuing operations, excluding extraordinary items - 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, 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, ESOPs and Convertible bonds which are dilutive Weighted average number of equity shares - for diluted EPS
Par value per share Earnings per share, excluding extraordinary items - Diluted ? Basic and diluted earnings per share should be presented on the face of the Statement of Profit and Loss for each class of equity ? If the number of equity or potential equity shares outstanding increases as a result of bonus issue or share split or decreases as a
of the Statement of Profit and Loss for each class of equity shares that has a as a result of bonus issue or share split or decreases as a result of reverse
AS 22 GN 7.6 AS 22.31
30.10
AS 22.31
AS 22.32
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, gratuity and other employee benefits Provision for doubtful debts / advances Disallowances under Section 40(a)(i), 43B of the Income Tax Act, 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
Net deferred tax (liability) / asset
The Company has recognised deferred tax asset on unabsorbed depreciation to the extent of the corresponding deferred tax liability The net deferred tax liability / asset should always be classified as non-current and disclosed on the face of the Balance Sheet.
As at 31 March, 20X2 As at 31 March, 20X1 ` `
ion to the extent of the corresponding deferred tax liability on the rent and disclosed on the face of the Balance Sheet.
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 24 AS 24.20 Note 30 Disclosures under Accounting Standards (contd.) Note 30.11
AS 24.20.f AS 24.20.f
AS 24.20.g AS 24.23.a
AS 24.20.g AS 24.23.a
AS 24.20.e AS 24.20.e
AS 24.20.h
Discontinuing operations During the year, pursuant to the approval of the Shareholders and other authorities as required, the Company has transferred the __ Profit / (Loss) from ordinary activities
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 - on ordinary activities attributable to the discontinuing operations - on gain / loss on disposal of assets / settlement of liabilities
Profit / (Loss) after tax of discontinuing operations
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
Net cash flow attributable to the discontinued business Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities
s required, the Company has transferred the ________ business to For the year ended 31 March, 20X2 ` For the year ended 31 March, 20X1 `
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. Note 30 Disclosures under Accounting Standards (contd.) Note Particulars
AS 26 AS 26.96
30.12
Details of research and development expenditure recognised as an expense Materials Employee benefits expense Professional fees Consumables Interest Travelling expenses Rent Depreciation Others Total
Name of the Company Notes forming part of the financial statements GN 6.13 Ref. No. AS 27 Note 30 Disclosures under Accounting Standards (contd.) Note 30.13 Interest in joint ventures The Company has interests in the following jointly controlled entities: Name of companies and country of incorporation % of shareholding
AS 27.50 AS 27.51 AS 27.52 AS 27.53
A Ltd. , India (audited) B Ltd. USA (unaudited) Note: Figures in brackets relate to the previous year
YY (XX) YY (XX)
Particulars
controlled entities: ` Amount of interest based on accounts for the year ended 31 March, 20X2 Assets Liabilities Income Expenditure Contingent liabilities YYY (XXX) YYY (XXX) Capital commitments YYY (XXX) YYY (XXX)
YYY (XXX) YYY (XXX)
YYY (XXX) YYY (XXX)
YYY (XXX) YYY (XXX)
YYY (XXX) YYY (XXX)
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
Details of provisions The Company has made provision for various contractual obligations and disputed liabilities based on its as details of which are given below:
Particulars
Provision for warranty
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: Particulars Provision for warranty Provision for estimated losses on onerous contracts Provision for other contingencies (give details)
AS 29.67
Particulars
s contractual obligations and disputed liabilities based on its assessment of the amount it estimates to incur to meet such obligations,
As at 1 April, 20X1
Additions
Utilisation
Reversal (withdrawn as no longer required) `
` XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)
XXX (XXX) XXX (XXX) XXX (XXX) XXX (XXX)
evious year.
ected to be incurred within a year: As at 31 March, 20X2 ` YYY YYY YYY
As at 31 March, 20X1 ` YYY YYY YYY
estimates to incur to meet such obligations,
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)
Gn 48 Gn 50(a) b)
In the extraordinary general meeting held on ____, the shareholders approved the issue of ________ optio The ESOP A allows the issue of options to employees of the Company and its subsidiaries (whether in India As per the Scheme, the Remuneration / Compensation Committee grants the options to the employees dee The difference between the fair price of the share underlying the options granted on the date of grant of opt
The ESOP scheme titled _____ ESOP ___ (ESOP B) was approved by the shareholders through postal b In the previous years, the Remuneration / Compensation Committee of the Company had granted _______ The vesting period of these options range over a period of ___ years. The options may be exercised with in
Gn 50(a)
c)
The ESOP scheme titled _____ ESOP ___ (Directors) [ESOP (Directors)] was approved by the sharehold The Remuneration / Compensation Committee of the Company, had granted ________ options under this The vesting period of these options range over a period of ____ years. The options may be exercised with i Employee stock options details as on the Balance Sheet date are as follows: Particulars
Gn 50(b)
d)
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)
GN 6.13 Ref. No.
Note 31 Disclosures on Employee share based payments (contd.)
Note Particulars e) The impact on Earnings per Share if the fair value of the options (on the date of the grant) were considered Particulars
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)
Gn 48 Gn 48 Gn 51
The fair value of the options has been determined under the Black-Scholes model. The assumptions used i Assumptions Risk Free Interest Rate Expected Life Expected Annual Volatility of Shares Expected Dividend Yield
Particulars
on ____, the shareholders approved the issue of ________ options under the Scheme titled _________ ESOP ____ (ESOP A). o employees of the Company and its subsidiaries (whether in India or abroad). Each option comprises one underlying equity share. Compensation Committee grants the options to the employees deemed eligible. The exercise price of each option shall not be less he share underlying the options granted on the date of grant of option and the exercise price of the option (being the intrinsic value
__ (ESOP B) was approved by the shareholders through postal ballot on __________. ______ options are covered under the scheme for __________sh / Compensation Committee of the Company had granted ________ options under the ESOP B to few eligible employees of the Company. During the curr e over a period of ___ years. The options may be exercised with in a period of ___ days from the date of vesting.
__ (Directors) [ESOP (Directors)] was approved by the shareholders through postal ballot on _____. _________ options are covered under the scheme f mittee of the Company, had granted ________ options under this scheme to few Directors of the Company. The shares covered by such options were __ e over a period of ____ years. The options may be exercised with in a period of ___ days from the date of vesting. Balance Sheet date are as follows: During the year ended Options Weighted average (Numbers) exercise price per option (`) During the year ended Options Weighted average (Numbers) exercise price per option (`)
re based payments (contd.)
Particulars fair value of the options (on the date of the grant) were considered instead of the intrinsic value is as under: For the year ended For the year ended 31 March, 20X2 31 March, 20X1 ` `
termined under the Black-Scholes model. The assumptions used in this model for calculating fair value are as below: 31 March, 20X2 31 March, 20X1
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, 2011 for the preparation of financial 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, the company may
Ref No.
ril, 2011 for the preparation of financial a reconciliation explaining the impact of the statements. However, the company may

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

alance / transaction and instructions to the preparers

e of the Listing Agreement

STRUCTIONS GIVEN BY THE MCA FOR PREPARATION OF

ements of the Act, including the Accounting Standards as applicable to

formation in addition to that presented in the Financial Statements and shall

ed, it should be used uniformly in the Financial Statements.

For and on behalf of the Board of Directors

Chief Financial Officer Place : Date : Place : Date :

For and on behalf of the Board of Directors

Chief Financial Officer

11 B GN 9.9.2 AS 24.32(a) 12.i

GN 9.9.3 AS 24.32(b) GN 9.10 AS 24.32(a) AS 24.23(a)

GN 6.5 GN 6.6 GN 9.9

Profit / (Loss) from discontinuing operations (12.i + 12.ii + 12.iii)

Earnings per share (of ` ___/- each):

nd Loss without stating EBITDA)

Note No. For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 `

24.a 24.b 24.c 25 26 12.C 27

nd Loss without stating EBITDA)

Note No. For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 `

30.9.a 30.9.b 30.9.e 30.9.f

30.9.c 30.9.d 30.9.g 30.9.h

For and on behalf of the Board of Directors

Chief Financial Officer Place : Date :

GN 9.9.2 AS 24.32(a) GN 9.9.3 AS 24.32(b) GN 9.10 AS 24.32(a) AS 24.23(a)

GN 6.5 GN 6.6 GN 9.9

In terms of our report attached. For _______________________ Chartered Accountants

24.a 24.b 24.c 25 27

Profit / (Loss) from continuing operations (11 + 12) DISCONTINUING OPERATIONS

Profit / (Loss) from discontinuing operations (14.i + 14.ii + 14.iii)

Earnings per share (of ` ___/- each):

30.9.a 30.9.b 30.9.e 30.9.f

30.9.c 30.9.d 30.9.g 30.9.h

For and on behalf of the Board of Director

Chairman Partner Chief Financial Officer

For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 `

For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 `

For and on behalf of the Board of Directors

Chief Financial Officer

CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPAN

AS 3.28 AS 3.34 AS 3.35

Net cash flow from / (used in) operating activities (A)

PANIES OTHER THAN FINANCE COMPANIES

For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 ` `

CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIE

AS 3.36 AS 3.37 AS 3.36 AS 3.36 AS 3.37

AS 3.36 AS 3.36 AS 3.36

Net income tax (paid) / refunds

Net cash flow from / (used in) investing activities (B)

MPANIES OTHER THAN FINANCE COMPANIES

For the year ended 31 March, 20X2 `

For the year ended 31 March, 20X1 ` `

CASH FLOW STATEMENT FOR COMPANIES OTHER THAN FINANCE COMPANIE

AS 3.30 AS 3.30 AS 3.30 AS 3.28

In terms of our report attached. For _______________________ Chartered Accountants

For and on behalf of the Board of Director

Chief Financial Officer Place : Date : Place : Date :

MPANIES OTHER THAN FINANCE COMPANIES