NH ACCO 100000 101000 101100 101101 101102 101103 101200 101201 101202 101203 101204 101205 101206 101207

110000 111000 111001 111002 111003 111004 111005 112000 112001 112002 112003 112004 112005 112006 112007 112008 112009 112010 112011 112012 113000 113001 121000 121001 121002 122000 122100 130000 131000 131100 131101 131102 131103 131104 131105 131106 131107 131108 131109 131110 131200 131210 131220 131221 131222

Description Parent Group Account Type Liabilities Yes Liability Shareholders Equity Yes Liability Share Capital Yes Liability Equity Share Capital No Liability Preference Share Capital No Liability Share Application Money No Liability Reserves and Surplus Yes Liability Translation Adjustments No Liability Share Premium No Liability Capital Reserve No Liability Prior year Retained Earnings A No Liability Private Equity Issue Expenses No Liability Stamp Duty for Issue Expenses No Liability Profit and Loss account curren No Liability Secured Loans Yes Liability Term Loan Yes Liability Canara Bank Loan A/c 079277300 No Liability Loan From HDFC Bank Ltd A/c HC No Liability Canara Bank Loan A/c 079277300 No Liability Canara Bank Loan A/c 079277300 No Liability Canara Bank Loan A/c 079277300 No Liability Equipment Loans Yes Liability GE Capital Services India(Dent No Liability GE Capital Services India(Cath No Liability Philips Electronics India Limi No Liability GE Capital Services India Loan No Liability Srei Equipment Finance Private No Liability Wipro GE Healthcare Pvt Ltd Rs No Liability Wipro GE Healthcare Pvt. Ltd ( No Liability Elekta Limited No Liability Siemens AG No Liability Philips Loan (1.82 Crore) No Liability HDFC BANK Short Term Loan 5CR No Liability GE Capital Services India Loan No Liability Cash Credits Yes Liability Cash Credit Account No Liability Unsecured Loan Yes Liability Unsecured Loan No Liability Loan From Shareholders No Liability Deferred Tax Lilability Yes Liability Deferred Tax Lilability A/c No Liability Current Liabilities Yes Liability Accounts Payable Yes Liability Trade Accounts Payable Yes Liability Trade Accounts Payable A/c No Liability Accounts Payable for Capital I No Liability Trade Accounts Payable - Contr No Liability Inventory AP Accrual A/c No Liability Payables (Inter Org Material C No Liability Expense AP Accrual A/c No Liability Accounts Payable - others No Liability Refund Control Account No Liability Guest House Expense Payable No Liability Doctors Department Payable No Liability TDS Payable Yes Liability TDS Salaries Payable No Liability TDS Payable Others No Liability TDS Payable Clearing Account No Liability TDS Contractors No Liability

131223 131224 131225 131230 131240 131250 131251 131300 131301 131400 131401 131402 131403 131404 131405 131406 131407 131408 131500 131501 131502 131503 131504 131505 131600 131601 131602 131603 131604 131605 131606 131607 131608 131609 131610 131611 131612 131613 131700 131701 131702 131703 131704 131705 131706 131800 131801 132000 132100 132101 132102 132103 132104 132105 132106 132107 132108 132109 132110 132111

TDS Rent No Liability TDS Interest No Liability TDS Brokerage & Commission No Liability STDS Payable No Liability TDS Professional Fee No Liability WCT Payable No Liability WCT Payable Control Account No Liability Employee Payable Yes Liability Employee Expenses Reimbursemen No Liability Salary Payable Yes Liability Salary Payable Account No Liability Professional Fees Payable Acco No Liability Stipend Payable No Liability No Liability Salary Payable Control Account No Liability Nursing Welfare Association Co No Liability Pre Employment Medical Checkup No Liability Distance Education Fees Payabl No Liability Customer Advances Yes Liability Advence Received form Patients No Liability Advence Received form Patients No Liability Advence Received form Patients No Liability Advence Received form Patients No Liability Advance from Patients - Contro No Liability Accrued Expenses Yes Liability Bonus Accruals No Liability Accrued Commission-Sales Incen No Liability Accrued Vacation/ Leave Encash No Liability Provident Fund Payable No Liability Labour Welfare Fund No Liability Gratuity Accrual No Liability Pension Fund Payable No Liability LTA Accrual No Liability Group Mediclaim Insurance No Liability Group EDLI & GIS Insurance Pay No Liability ESI Payable No Liability ESI Payable Vendor Payment No Liability ESI Payable Vendor Payment Con No Liability Security Deposit Payable Yes Liability Contract Nurses Deposit No Liability Issue of Certificate to Nurses No Liability Hostel Rent Deposit No Liability Telephone Connection Deposit No Liability Uniform Deposit No Liability Securit Deposit payable-others No Liability Deferred Income Yes Liability Deferred Storage Fees No Liability Other Accounts Payable Yes Liability Accrued Taxes & Duties Yes Liability Professional Tax Payable No Liability CST Payable with C-Form No Liability CST Payable No Liability CST Payable without C-Form No Liability Service Tax Payable No Liability Customs Duties Payable No Liability Corporate Income Tax Payable No Liability Service Tax Interim Liability No Liability VAT Interim Liability Account No Liability VAT Liability Account No Liability Edu Service Tax Interim Liabil No Liability

132112 132113 132114 132115 132116 132117 132118 132119 132120 132121 132122 132123 132124 140000 140100 140101 140200 140201 140300 140301 140302 140400 140401 140500 140501 140502 140600 140601 140700 140701 140702 140703 140704 140705 140706 140707 140799 140800 140801 200000 210000 210100 210101 210199 210200 210201 210299 210300 210301 210399 210400 210401 210499 210500 210501 210502 210503 210504 210505 210506

Edu Service Tax Liability Acco No Liability SHEdu Service Tax Interim Liab No Liability SHEdu Service Tax Liability Ac No Liability Luxury Tax Liability Account No Liability Other Payable No Liability Output Vat on Sales @12.5 % No Liability Output Vat on Sales @ 14 % No Liability Output Vat on Sales @ 14.5 % No Liability Output Vat on Sales @ 13.5 % No Liability Output Vat on Sales @ 4% No Liability Output Vat on Sales @ 5% No Liability Sparsh Payable No Liability Output Vat on Sales @ 5.5% No Liability Provisions Yes Liability Provision for Expenses (Vendor Yes Liability Provision for Expenses (Vendor No Liability Provision for Expenses (Employ Yes Liability Provision for Expenses (Employ No Liability Provision for Payroll (Gratuit Yes Liability Provision for Gratuity No Liability Provision for Leave Encashment No Liability Provision for Bonus Yes Liability Provision for Bonus No Liability Provisions for Doubtful Debts Yes Liability Provisions for Doubtful Debts No Liability Provisions for Doubtful Debts No Liability Provisions Others Yes Liability Provisions Others No Liability Provision For Tax Yes Liability Provision for Income Tax - 200 No Liability Provision for Income Tax - 200 No Liability Provision for Income Tax - 200 No Liability Provision for Income Tax - 201 No Liability Provision for Income Tax - 201 No Liability Provision for Income Tax - 20 No Liability Provision for Income Tax - 200 No Liability Provision for FBT No Liability Stale Cheque Account Yes Liability Stale Cheque Account No Liability Assets Yes Asset Fixed Assets Yes Asset Freehold Land Yes Asset Freehold Land No Asset Freehold Land-Legacy No Asset Land Yes Asset Land No Asset Land-Legacy No Asset Leasehold land Yes Asset Leasehold land No Asset Leasehold land-Legacy No Asset Building Yes Asset Building No Asset Building-Legacy No Asset Leasehold improvements Yes Asset Leasehold Building No Asset Leasehold Electrical installat No Asset Leasehold Medical equipment No Asset Leasehold Office equipment No Asset Leasehold Other equipment No Asset Leasehold Air conditioner No Asset

210507 210508 210509 210591 210592 210593 210594 210595 210596 210597 210598 210599 210600 210601 210699 210700 210701 210799 210800 210801 210899 210900 210901 210911 211000 211001 211099 211100 211101 211199 211200 211201 211202 211299 211300 211301 211399 211400 211401 211499 220000 220100 220110 220120 220130 220140 220150 220160 220170 220180 220190 220200 220210 220220 220230 220240 220251 220252 220253 220255

Leasehold Furniture and fixtur Leasehold Computers No Leasehold Vehicles No Leasehold Building-Legacy Leasehold Electrical installat Leasehold Medical equipment-Le Leasehold Office equipment-Leg Leasehold Other equipment-Lega Leasehold Air conditioner-Lega Leasehold Furniture and fixtur Leasehold Computers-Legacy Leasehold Vehicles-Legacy Electrical installation Yes Electrical installation No Electrical installation-Legacy Medical equipment Yes Medical equipment No Medical equipment-Legacy Office equipment Yes Office equipment No Office equipment-Legacy No Other equipment Yes Asset Other equipment No Asset Other equipment-Legacy No Air conditioner Yes Asset Air conditioner No Asset Air conditioner-Legacy No Furniture and fixtures Yes Furniture and fixtures No Furniture and fixtures-Legacy Computers Yes Asset Computers No Asset Software Development No Computers-Legacy No Vehicles Yes Asset Vehicles No Asset Vehicles-Legacy No Asset <5000 Assets Yes Asset <5000 Assets No Asset <5000 Assets-Legacy No Accumulated Deprecitaion Accumulated Depreciation Build Accumulated Depreciation Lease Accumulated Depreciation Elect Accumulated Depreciation Medic Accumulated Depreciation Non M Accumulated Depreciation Offic Accumulated Depreciation Airco Accumulated Depreciation Furni Accumulated Depreciation Compu Accumulated Depreciation Vehic Accumulated Depreciation for A Accumulated Depreciation Land Accumulated Depreciation Phone Accumulated Depreciation Softw Accumulated Write off of Goodw Deferred Depreciation Reserve Revaluation Amortisation Accumulated Impairment No Alternate Asset Cost No

No Asset Asset No No No No No No No No No Asset Asset No Asset Asset No Asset Asset Asset Asset Asset Asset Asset No Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset

Asset Yes No No No No No No No No No No No No No No No No No Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

220256 220260 220270 221000 221100 221101 221102 221200 221201 221202 221203 221204 221300 221301 221302 221303 221304 221305 221400 221401 221402 221403 221404 221500 221501 221502 221600 221601 221602 221651 221652 221653 221700 221701 221702 221800 221801 221802 221803 221804 221805 221806 221807 221808 221809 221900 221901 221902 221903 221904 221905 221906 221907 221908 222000 222100 230000 231000 231010 231020

Revaluation Reserve No Accumulated Depreciation Other Accumulated Depreciation writt Capital work in progress CWIP - Building Yes Asset CWIP - Building No Asset CWIP - Building - Legacy CWIP - Plant & Machinery CWIP - Medical Equipment CWIP - Non Medical Equipment CWIP - Medical Equipment - Leg CWIP - Non Medical Equipment CWIP - Furniture & Fixtures CWIP - Furniture No CWIP - Fixtures No Asset CWIP - Furniture - Legacy CWIP - Fixtures - Legacy CWIP - COT Assembly No CWIP - Electrification Yes CWIP - Electrical Items No CWIP - Electrical work No CWIP - Electrical Items - Lega CWIP - Electrical work - Legac CWIP - Office Equipments CWIP - Office Equipments CWIP - Office Equipments - Leg CWIP - Other Yes Asset CWIP - Other No Asset CWIP - Other - Legacy No CWIP - Software - HIS No CWIP - Software - Oracle CWIP - Software - SAP No CWIP - Air conditioner Yes CWIP - Air conditioner No CWIP - Air conditioner - Legac CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP - Lease hold improvements CWIP New Units Yes Asset NHPL-Assam No Asset NHPL-Trivendram No Asset NHPL-Delhi No Asset NHPL-Bhivani No Asset NHPL-Amethi Project No NHPL-Bolapur Health Clinic NHPL-Medinipore No Asset NHPL-Bhubaneshwar No Deferred Tax Asset Yes Deferred tax (Asset) No Investments Yes Asset Investment in subsidiary compa Investment - NHIPL No Investment - NHL No

Asset No No Yes No Yes No No No No Yes Asset No No Asset Asset Asset Asset No No Yes No No Asset Asset No Asset Asset Asset No No No No No No No No No No No

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset Asset Asset Asset Asset

Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset No Asset Asset Asset Yes Asset Asset

Asset

Asset

231030 231040 231050 232000 232010 233000 233100 233101 233200 233201 240000 241000 241100 241101 241200 241201 241202 241203 241204 241205 241206 241207 241208 241209 241210 241211 241212 241213 241300 241301 241400 241401 241500 241501 241502 242000 242100 242101 242200 242201 242202 242300 242301 242302 243000 243100 243101 243102 243200 243201 243300 243301 243350 243351 243400 243401 243500 243501 243601 243602

Investment - NIARPL No Asset Investment - NHDCPL No Asset Investment - NHSHPL No Asset Other Long Term Investment Yes Long Term Investment No Asset "Short term, non-trade, unquote" Investments in Mutual Funds Yes Investments in Mutual Funds No Other Short Term Investments Yes Short Term Investments No Asset Current Assets & Loans & Advan Yes Main No Asset Medicines & Drugs No Asset Medicines & Drugs No Asset Stores Account Yes Asset Surgicals & Consumables No Asset Receiving Inventory Account No Material Account No Asset Materail Overhead Valuation Ac No Overhead Account No Asset Resource Account No Asset Outside Processing Account No Inventory Clearing Account No Cost Variance No Asset Encumbrance No Asset Cost of Goods Sold No Expense Intransit Inventory No Asset Retroactive Price Adjustment No Implants & Devices (Owned) Yes Implants & Devices No Asset Consumables Lab Yes Asset Consumables Lab No Asset Goods in Transit Yes Asset Intransit Inventory No Asset Receivable (Inter Org Material No General Yes Asset Printing & Stationery Yes Asset Printing & Stationery No Asset General Stores Yes Asset General Stores No Asset General Stores - Asset No Asset Maintenance Stores Yes Asset Maintenance Stores No Asset Maintenance Stores -Asset No Unbilled Stores Yes Asset Medicines & Drugs Unbilled Yes Medicines & Drugs Unbilled No Consignment Medicine & Drugs No Surgicals & Consumables Unbill Yes Surgicals & Consumables Unbill No Implants & Devices Unbilled (O Yes Implants & Devices Unbilled No Implants & Devices Unbilled (C Yes Implants & Devices Unbilled No TO BE USED IN FUTURE Yes Asset TO BE USED IN FUTURE Yes Asset TO BE USED IN FUTURE Yes Asset TO BE USED IN FUTURE Yes Asset TO BE USED IN FUTURE No Asset TO BE USED IN FUTURE No Asset

Asset Yes Asset Asset Asset Asset Asset

Asset Asset Asset Asset

Asset Asset

Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

243603 243700 243701 243702 243703 244000 244010 244020 244100 244101 244102 244103 244104 244105 244106 244200 244201 244202 244203 244204 244205 244206 244207 244300 244310 244320 244330 244340 244350 244360 244370 244380 244390 245000 245100 245101 245200 245201 245202 245203 245204 245300 245301 245400 245401 245402 245403 245404 245405 245406 245407 245408 245409 245410 245411 245412 245413 245414 245415 245500

TO BE USED IN FUTURE No TO BE USED IN FUTURE Yes TO BE USED IN FUTURE No TO BE USED IN FUTURE No Advance to Others No loans & Advances Yes Narayana Health Institurion P Narayana Hospitals Pvt Ltd Loans and Advances - Employees Employee Travel Advances Employee Loans No Asset Employee Personal Expenses Rec Salary Advance No Asset Employee Loans & Advances - Co Cash Shortage Recoverable Loans and Advances - Outsiders Advance to Contractors No Advance to Suppliers No Advance to Others No Advance to Suppliers - Control Rent Receivable No Asset Revenue Share Receivable Trimedex Recoverable No Loans and Advances - Subsidiar Narayana Health Institution Pv Narayana Hospitals Pvt Ltd Narayana Hrudayalaya Dental Cl Narayana Hrudayalaya Surgicals Narayana Hrudayalaya Foundatio Narayana Health Academy Pvt Lt Narayana Institute for Advance Narayana Cayman Holdings Ltd Narayana Hrudayalay Hospitals Deposits Yes Asset Guest house deposits Yes Guest house deposits No Facility Rental Deposit Yes Security Deposit-Rent/Staff Ac Rent Deposit No Asset Hostel Rent Deposit No Security Deposit-Library Telecom Deposit Yes Asset Telephone Deposits No Miscellaneous Deposits Yes Cable TV Deposit No Deposit - Maheshwari Agencies Deposit - Medical Oxygen Cylin Deposit Metro Cash & Carry Deposit Sri Vinayaka Gas agenc Security Deposit with CES Advance -Charmakki Infrastruct Token Advance No Asset Deposit - Tender No Deposit - Others No Security Deposit-Waste Managem Security Deposit-Gas Cylinder Security Deposit-Postal No Security Deposit -Others Advance Rent No Asset Statutory Deposits Yes

Asset Asset Asset Asset Asset Asset No No Yes No No No No Yes Asset Asset Asset No No Asset Yes No No No No No No No No No Asset Asset Asset No Asset No Asset Asset Asset No No No No No No Asset Asset No No Asset No Asset

Asset Asset Asset Asset Asset Asset Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset Asset

Asset Asset Asset Asset Asset Asset

Asset Asset Asset

245501 245502 245600 245601 245700 245701 245800 245801 245802 246100 246101 246102 246103 246104 246105 246106 246107 246108 246109 246110 246111 246112 246113 246114 246115 246116 246117 246118 246119 246120 246121 246122 246123 246124 246125 246126 246127 246128 246129 24613 246130 246131 246132 246133 246134 246135 246136 246137 246200 246201 246202 246203 246204 246205 246206 246207 246208 246209 246210 246251

Statutory Deposits No Advance Taxes & Licenses Professional Tax Deposit Professional Tax Deposit Locker Deposit Yes Asset Locker Deposit No Asset Electricity Deposits Yes Electricity Deposit No Electricity (Additional) - Sec Prepaid Expense Yes Asset Prepaid Rent No Asset Prepaid Software Rental No Prepaid AMC-Hospital Equipment Prepaid AMC-EPABX No Prepaid AMC-Lift No Prepaid AMC-Office Equipment Prepaid AMC-Syringe and Infusi Prepaid AMC- Flow Sensor Prepaid AMC-Split AC No Prepaid AMC-Heart Lung Machine Prepaid AMC-UPS No Asset Prepaid AMC- Cath Lab No Prepaid AMC-Genset No Prepaid AMC-Chillers No Prepaid AMC-Echo Machine Prepaid AMC-Gym Equipments Prepaid AMC-GE Equipments Prepaid Employee Insurance Prepaid Medical Insurance Prepaid Keyman Life Insurance Prepaid Life Insurance No Prepaid Personal Accident Insu Prepaid Corporate Insurance Prepaid Fixed Assets No Prepaid Cash Insurance No Prepaid Inventory Insurance Prepaid Fire Insurance No Prepaid Insurance Others Prepaid Other Expenses No Prepaid AMC - Steris Equipment Prepaid-AHF-Management Contrac Prepaid-Professional Indemnity Prepaid AMC - Non Medical Equi Prepaid AMC - Medical Equipmen Prepaid AMC - Philips Equipmen Prepaid AMC - Macquet Equipmen Prepaid AMC - Steris Equipment Prepaid AMC - Vehicles No Advance income tax and tax ded MAT Credit Account - AY 2010-1 Advance Fringe Benefit Tax TDS Receivable - AY 2007-08 TDS Receivable - AY 2008-09 TDS Receivable - AY 2009-10 TDS Receivable - AY 2010-11 TDS Receivable - AY 2011-12 TDS Receivable - AY 2012-13 TDS FY 2008-09 No Asset TDS Receivable - AY 2013-14 Advance Income Tax - AY 2007-0

Asset No Yes No Asset Asset No Asset No Asset Asset No No No Asset No Asset Asset Asset No No No No No No Asset No No Asset Asset No Asset No Asset No No No No No No No No Asset Yes No No No No No No No No No No

Asset Asset Asset

Asset

Asset Asset Asset Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

246252 246253 246254 246255 246256 246257 246258 246259 246260 246261 246300 246301 246303 246304 246305 246306 246307 246308 246309 246310 246311 246312 246313 246314 246400 246401 246402 246403 246404 246405 246500 246501 246502 246503 246504 246505 246506 246507 246508 246509 246510 246511 246512 246513 246514 246515 246550 246551 246552 246553 246554 246555 246556 246557 246558 246600 246601 246602 246603 246604

Advance Income Tax - AY 2008-0 Advance Income Tax - AY 2009-1 Advance Income Tax - AY 2010-1 Advance Income Tax - AY 2011-1 Advance Income Tax - AY 2012-1 Advance Income Tax - AY 2006-0 TDS Receivable - AY 2003-04 TDS Receivable - AY 2004-05 TDS Receivable - AY 2005-06 TDS Receivable - AY 2006-07 Receivables Yes Asset Inter Company Receivables INPatient Control Account OutPatient Control Account Corporate Control Account Unapplied receipts No Unidentified receipts No On-account receipts No Receipt confirmation No Remittance No Asset Unbilled Receivables No Receivable (Inter Org Material Bankura/Siliguri Receivables Other Receivables No Interest Accrued But Not Due Interest Accrued - CAN BANK Interest on FD-SBI-Receivable Interest Receivable ( SD ) Interest Receivable on FD Interest Expense Control Accou Cenvat Accounts Yes Asset Cenvat CG No Asset Cenvat RM No Asset Cenvat Receivable No Bill of Enrty No Asset Excise Paid/ Payable A/c Edu Cess RM No Asset Edu Cess CG No Asset Edu Cess Receivables No Edu Cess Paid Payable No SHCess RM No Asset SHCess CG No Asset SHCess Receivable No SHCess Paid Payable No Excise RG23 D No Asset Custom Duty - Advance No VAT Account Recovery Yes VAT Interim Recovery Account VAT Recovery Account No Input Vat on Purchase @12.5 % Input Vat on Purchase @ 14 % Input Vat on Purchase @ 14.5 % Input Vat on Purchase @ 13.5 % Input Vat on Purchase @ 4% Input Vat on Purchase @ 5% Service Tax Recovery Yes Service tax Interim Recovery A Service Tax Recovery Account Edu Service Tax Interim Recove Edu Service Tax Recovery Accou

No No No No No No No No No No No No No No Asset Asset Asset Asset Asset No No Asset Yes No No No No No

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset

Asset No Asset Asset Asset Asset Asset Asset No Asset No No No No No No Asset No No No No Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

246605 246606 246650 246651 246700 246701 246702 246703 246704 246705 246706 246800 246801 246802 246851 246852 246853 246854 246900 247000 247001 247002 247003 247004 247100 247101 247102 247103 247104 247105 247106 247107 247108 247109 247110 247111 247112 247113 247114 247115 247116 247199 247200 247201 247202 247203 247204 247205 247206 247207 247208 247209 247210 247211 247212 247213 247214 247215 247216 247217

SHEdu Service Tax Interim Reco SHEdu Service Tax Recovery Acc Proceeds of Sales Clearing Cost of Removal Clearing Trade Account Receivable Trade Account Receivable Trade Account Receivable - Con On Account Receipt Account Unapplied Receipt No Unidentified Receipt Account Realised Gain/Loss Account Intra Company Accounts Yes Intra Company Receivables Intra Company Payables No Inter Company Receivables Inter Company Payables No Bank Transfer Control Account Currency Balancing Account Taxes & Duties Receivable Cash & Bank Yes Asset Bank Account No Asset Bank Clearing Account No Cash Account No Asset Cash Clearing Account No Cash Account Yes Asset Cash in Hand No Asset Petty cash No Asset Petty Cash Imprest No Foreign Currency On Hand HSR- Cash No Asset Hsr Dental Cash No Asset Petty Cash No Asset Credit Card No Asset Credit Card-Canara Bank No Credit Card-IDBI No HSR Credit Card No Asset Credit Card-KKR No Asset AECS Layout Credit Card No Hsr Dental Credit Card No Indiranagar Dental Clinic Cred JP Nagar Credit Card No Hopital Cash collection contro Balances with scheduled banks Canara Bank CA 3021201010001 Canara Bank CA 3021201010033 Canara Bank CA 0792201001707 Canara Bank OD 0792256001025 State Bank Of India CA 3030809 ICICI Bank CA 029705002056 Allahabad Bank CA 20093794709 Axis Bank Ltd. CA 009010200042 IDBI Bank CA 202102000005081 Canara Bank CA 2673201003412 Canara Bank CA 3021201010037 Canara Bank CA 3021201010029 Canara Bank CA 3021201010035 Axis Bank Ltd. CA 340010200008 Andhra Bank CA 136611100000131 State Bank Of India CA 3098889 HDFC Bank Limited CA 069686300

No No No No Yes No No No Asset No No Asset No Asset No Asset No No Yes Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset No

Asset

Asset Asset Asset Asset No Asset No Yes No No No No No No No No No No No No No No No No No

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

247218 247219 247220 247221 247222 247223 247224 247225 247226 247227 247228 247229 247230 247231 247232 247233 247234 247235 247236 247237 247238 247239 247240 247241 247242 247243 247244 247245 247260 247261 247262 247263 247297 247298 247299 247300 247301 247302 247303 247304 247305 247306 247307 247400 247401 247402 247403 247404 247405 247406 247407 247500 247501 247502 247503 247504 247505 247506 250000 250100

Axis Bank Ltd. CA 909020045203 Canara Bank CA 2871201000124 Vijaya Bank CA 141200301000092 Axis Bank Ltd. CA 255010200010 Axis Bank Ltd. CA 909020035923 Axis Bank Ltd. CA 909020032493 Allahabad Bank CA 50001127638 Axis Bank Ltd. CA 255010200010 Syndicate Bank CA 124730300000 Canara Bank CA 788201052229 HDFC Bank Limited CA 523012000 HDFC Bank Limited CA 054920900 Canara Bank CA 3021201010030 State Bank Of India CA 3021710 Axis Bank Ltd. CA 909020045073 ING Vysya Bank CA 221011000144 Canara Bank OD 1420256020085 Axis Bank Ltd. CA 91202002822 HDFC Bank Limited CA 549826000 Axis Bank Ltd. CA 911020043141 Axis Bank Ltd. CA 911020024827 HSBC BANK 72761406001 No HSBC BANK 72761406002 No Axis Bank- 255010200010812 Axis Bank- 340010200008174 State Bank Of India (RCAMH) SBI A/c No. 30217106088 (Ameth Hospital Check collection cont EEFC Bank Account Yes Canara Bank CA 0792241000010 Canara Bank CA 0792243000009 Canara Bank CA 3021201010039 Cash & Bank Clearing Account Receipt Confirmation Account Remittance Account Account Balances with scheduled banks FD Canara Bank - Trinity Circl FD Axis Bank - M G Road Branch FD State Bank of India - Healt FD Allahabad Bank - Mukundpur FD Axis Bank - Prince Anwar Sh FD Canara Bank - NEW BEL ROAD FD Canara Bank - Health City B Balances with scheduled banks Margin Money Deposit No FD with Axis Bank-871068 FD With Axis Bank-872454 FD with Can Bank-0121/1 No FD with Can Bank-0374/2 No FD with Can Bank-0374/3 No FD with Can Bank-0374/4 No Credit Card Account Yes IDBI Bank Credit Card Account Canara Bank Credit Card Accoun Axis Bank Credit Card Account HSBC Bank Credit Card Account American Express Credit Card A HDFC Bank Credit Card Account Miscellenious Expenditure to b Miscellenious Expenditure

No No No No No No No No No No No No No No No No No No No No No Asset Asset No No No No No Asset No No No No No No Yes No No No No No No No Yes Asset No No Asset Asset Asset Asset Asset No No No No No No Yes No

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Asset Asset Asset Asset Asset Asset Asset Asset

250200 250300 250400 300000 310000 311000 311100 311200 311300 311400 311500 311600 311700 311800 311850 311900 312000 312100 312200 312300 312400 312500 312600 312700 312800 313000 313100 313200 313300 315000 315100 315110 315120 315130 315140 315150 315160 315170 315180 315185 315190 315200 315210 315220 315230 315240 315250 315260 315270 320000 321000 321100 321101 321102 321103 321104 321200 321201 321300 321301

Discount on Issue of Shares No Preliminery Expenses No Asset Share Issue Expenses No Asset Income from Medical & Health C Yes Income from Hospital Services Yes In Patients Yes Revenue Administration Charges No Revenue Hospitalisation Care charges No Surgery Charges No Revenue Dignostic Lab Services No Revenue In Patient Professional Fees No Dignostic Others No Revenue Radiology Charges No Revenue "Medicines,Consumables & Implan" IP Cash Sales No Revenue IP Credit Sales No Revenue Out Patients Yes Revenue Consultation No Revenue Investigations No Revenue Metabolic Lab Income No Revenue Registration No Revenue Administrative Charges No Revenue Pre-Employment Medical check-u No OP Cash Sales No Revenue OP Credit Sales No Revenue Dignostic & Clinical Center Yes HSR - Consultancy No Revenue HSR - Investigation No Revenue HSR - Registration No Revenue Discounts Yes Revenue IP Discounts Yes Revenue Administration Charges No Revenue Hospitalisation Care charges No Surgery Charges No Revenue Dignostic Lab Services No Revenue In Patient Professional Fees No Dignostic Others No Revenue Radiology Charges No Revenue "Medicines,Consumables & Implan" IP Cash Sales Discount No Revenue IP Credit Sales Discount No OP Discounts Yes Revenue Consultation No Revenue Investigations No Revenue Metabolic Lab Income No Revenue Registration No Revenue Pre-Employment Medical check-u No OP Cash Sales Discount No Revenue OP Credit Sales Discount No Sale of pharma products Yes Revenue Sales of Medicines Yes Revenue Sales @12.5 % No Revenue Sales @ 14 % No Revenue Sales @ 13.5% No Revenue Sales @ 14.5% No Revenue Sales @ 5.5% No Revenue Sales @ 4% No Revenue Sales @ 5% No Revenue Sales Exempted No Revenue Sales A/C No Revenue

Asset Revenue Revenue Revenue Revenue No Revenue

Revenue Revenue

Revenue Revenue No Revenue Revenue

Revenue Revenue

323000 323100 323101 323102 323103 323200 323201 323300 330000 331000 331100 331200 331300 331400 332000 332100 332101 332102 332104 332105 332106 332107 332108 332109 332110 332111 332112 332113 332114 332115 332200 333000 333100 333200 333300 333400 334000 334100 334200 334300 334400 340000 341000 341001 341002 341003 341004 342000 342001 342002 343000 343001 350000 350100 350101 350102 350103 350200 350201 400000

Sales Returns of Medicine Sales @12.5 % No Revenue Sales @ 14 % No Revenue Sales @ 13.5% No Revenue Sales @ 14.5% No Revenue Sales @ 4% No Revenue Sales @ 5% No Revenue Sales Exempted No Revenue Other Income Yes Revenue Interest and Dividend Income Interest on Deposits No Dividend Income No Revenue Other Interest Income No Miscellaneous Deduction Salary Miscellaneous Income Yes Donation No Revenue Exchange Gain No Revenue Discount Taken No Revenue Proceeds of sales Gain No Proceeds of sales Loss No Cost of Removal Gain No Cost of removal Loss No Net Book Value Retired Gain Net Book value Retired Loss Revaluation Reserve Retired Ga Revaluation Reserve Retired Lo Clinical Research Income Income from Blood Bank No Ambulance Service No Scrap Sales No Revenue Miscellaneous Income No Rent Received Yes Revenue Rent- Canara Bank No Revenue Sharing- Coffee day Xp Revenue Sharing-Verdant Coffee Rent Received Others No Administrative Income Yes Photocopying Income No Telephone Booth Collection Salary Short Notice Income Other Income No Revenue Academic Income Yes Revenue DNB Tuition Fees Yes DNB Admission Fees No ACLS Classes Fees No DNB Tution Fees No Revenue M.R.I. & C.T. Training Fees Fellowship Fees Yes Revenue Fellowship Admission Fees Fellowship Tution Fees No Tuition Fees Yes Revenue Nursing Training Fee No Stem Cells - Income Yes Stem Cells - Direct Income Registration Fees No Processing Fees No Revenue Storage Fees No Revenue Stem Cells - Indirect Income Other Stem Cells Income No Expenses Yes Expense

Yes

Revenue

Yes Revenue Revenue Revenue No Revenue Revenue

Revenue Revenue Revenue Revenue No No No No No Revenue Revenue Revenue Revenue No No Revenue Revenue Revenue No No Revenue Revenue Revenue No

Revenue Revenue Revenue Revenue Revenue

Revenue Revenue

Revenue Revenue

Revenue

No Revenue Revenue Revenue Revenue Yes Revenue Revenue Yes Revenue Revenue

410000 411000 411100 411101 411102 411103 411104 411200 411201 411202 411203 411204 411205 411206 411207 411208 411209 411210 411300 411301 411302 411303 411304 411400 411401 411402 411403 411404 411405 411406 411500 411501 411600 411601 411602 411603 411604 411605 411711 411712 411713 411714 411715 411716 411717 411751 411752 411753 411754 411755 411756 411757 411758 411800 411801 412000 412100 412101 412200 412201

Direct Expenses Yes Expense Cost of Material Yes Medicines & Drugs Yes Medicines & Drugs- Bulk Consum Consignment Medicine & DrugsMedicines & Drugs- Discharge p Consignment Medicine & Drugs Surgicals & Consumables Yes Surgicals & Consumables- Bulk Consignment Surgicals & Consum Expense account No Expense Purchase Price variance No Invoice Price Variance No Transfer Credit No Expense Surgicals & Consumables- Disch Consignment Surgicals & Consum Earned discount No Expense Unearned Discount No Implants & Devices Yes Own Implants-Bulk Consumption Consignment Implants- Bulk Con Own Implants - Discharge patie Consignment Implants- Discharg Consumption Lab Yes Expense Lab Reagents No Expense Lab other consumables No Consignment Lab Materials Lab other consumables Consignm Lab - Outsourcing No Lab - Rent No Expense Transfusion Medicine Yes Blood Bank Consumables No Medical Gases Yes Expense Medical Gas-Oxygen No Medical Gas-Helium No Medical Gas-Nitrogen No Medical Gas-Others No Medical Gas-Carbondioxide Purchase @12.5 % No Purchase @ 14 % No Expense Purchase @ 14 % No Expense Purchase @ 4% No Expense Purchase @ 5% No Expense Purchase Exempted No Purchase Interstate No Purchase @12.5 % No Purchase @ 14 % No Expense Purchase @ 13.5% No Purchase @ 14.5% No Purchase @ 4% No Expense Purchase @ 5% No Expense Purchase Exempted No Purchase Interstate No Other Direct Expenses Yes Sterlization Charges No Catering & Patient Welfare Exp Kitchen Expenses Yes Kitchen Expenses No Patient Welfare Yes Expense Patient Welfare Expenses

Expense Expense No No No No Expense No No Expense Expense No No Expense Expense No No No No

Expense Expense Expense Expense Expense Expense

Expense Expense

Expense Expense Expense Expense

Expense No Expense No Expense Expense Expense Expense Expense Expense Expense Expense No Expense Expense

Expense Expense Expense Expense Expense Expense Expense Expense Expense Yes Expense Expense Expense No Expense

412202 412203 412204 412205 412206 412207 412208 412209 413000 413100 413101 413102 413103 413104 413105 413106 413107 413108 413109 413110 413111 413200 413201 413202 413203 413300 413301 413302 413303 413304 413305 413306 413307 413308 413309 413310 413311 413312 413313 413350 413351 413352 413353 413354 413355 413356 413357 413358 413359 413390 413400 413401 413402 413403 413500 413501 413502 413503 413600 413601

Patient Food & Juice Expenses Patient Welfare Other No Alpha Mattress-Rent No Blood Bank Charges No Lab Test No Expense Non Lab Charges No Expense Medicine-Patient Purchase Patient Travelling Expenses Repairs & Maintenance Yes Building Maintenance Yes Building Maintenance- Material Building Maintenance- Labour Building Maintenance- Other Land Scape Maintenance - Mater Land Scape Maintenance - Labou Land Scape Maintenance -Others Plumbing Work Expenses- Materi Plumbing Work Expenses- Labour Plumbing Work Expenses-Others Liasoning Charges No Water Treatment & STP Maintena A C Maintenance Yes Expense A C Maintenance - Material A C Maintenance - Labour A C Maintenance -Others No AMC - Charges Yes Expense AMC Medical Equipment Yes AMC-Syringe and Infusion Pump AMC-Flow Sensor No Expense AMC-Heart Lung Machine No AMC-Artis Zee Cath Lab No AMC-Echo Machine No AMC-Gym Equipments No AMC-GE Equipments No AMC-Hospital Equipment No AMC-Philips Equipment No AMC-Macquet Equipment No AMC-Steris Equipment No AMC-Medical Equipment No AMC-Non Medical Equipment AMC Non Medical Equipment AMC-EPABX No Expense AMC-Lift No Expense AMC-Office Equipment No AMC-Split AC No Expense AMC-UPS No Expense AMC-Genset No Expense AMC-Chillers No Expense AMC-Vehicles No Expense AMC-Software No Expense Electrical Maintenance Yes Electrical Maintenance-Materia Electrical Maintenance-Labour Electrical Maintenance-Other Furniture Maintenance Yes Furniture Maintenance- Materia Furniture Maintenance- Labour Furniture Maintenance- Other Generator Manitenance Yes Generator Manitenance- Materia

No Expense Expense Expense Expense No No Expense Expense No No No No No No No No No Expense No Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

No Expense No Expense Expense Expense No Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Yes Expense No Expense Expense

Expense No No No Expense No No No Expense No

Expense Expense Expense Expense Expense Expense Expense

413602 413603 413700 413701 413702 413703 413704 413800 413801 413802 413803 413804 413805 413806 413900 413901 413902 413903 413904 413905 413906 413907 413908 414000 414100 414101 414102 414103 414104 414105 414200 414201 415000 415100 415101 415102 415103 415104 415105 415106 415107 415108 415109 415110 415111 415112 415113 415114 415115 415121 415200 415201 415202 415203 415204 415205 415206 415207 415208 415209

Generator Manitenance- Labour Generator Manitenance- Other Medical Equipment Maintenance Medical Equipment MaintenanceMedical Equipment MaintenanceMedical Equipment MaintenanceRepairs & Maintenance- Non Med Computer & Software Maintenanc Computer Maintenance- Material Computer Maintenance- Labour Computer Maintenance- Other Software Maintenance- Material Software Maintenance- Labour Software Maintenance- Other Vehicle Maintenance Yes Petrol Expense No Expense Diesel Expense No Expense Toll Expense No Expense Parking Expense No Expense Vehicle Repair No Expense Vehicle Service Charges No Fines & Penalties No Vehicle Maintenance - Labour Doctors Charges Yes Expense Professional Fees- Doctors PROFESSIONAL FEE-RETAINER PROFESSIONAL FEE-FIXED INCENTI PROFESSIONAL FEE-VARIABLE INCE STIPEND-DOCTORS No Expense Professional Fee -Others Professional Fees- Visiting Professional Fee-Visiting Doct Direct Salaries Yes Expense Salaries - Technicians Yes Management Contribution to PF Salary Expenses No Expense Basic No Expense House Rent Allowance No Conveyance No Expense Other Allowance No Expense Special Allowance No Teaching Allowance No Adhoc No Expense Arrears No Expense Inscentive No Expense Miscellaneous Earning No Bonus No Expense Over Time No Expense City Compensatory Allowance Management Contribution to ES Salaries -Nurses Yes Management Contribution to PF PF admin Charges No Basic No Expense House Rent Allowance No Conveyance Allowance No Other Allowance No Expense Special Allowance No Teaching Allowance No Adhoc No Expense

No No Yes No No No No Yes No No No No No No Expense

Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Expense Expense No Expense Yes No No No No No No Expense Expense Expense Expense Expense Expense Expense

Expense No Expense Expense Expense Expense

Expense No Expense No Expense Expense No Expense Expense Expense Expense Expense Expense

415210 415211 415212 415213 415214 415300 415301 415302 415303 415304 415305 415400 415401 415402 415403 415404 416000 416100 416101 416200 416201 416202 416203 416300 416301 416302 416303 416400 416401 416402 416403 416500 416501 416600 416601 416700 416701 416702 416703 416704 416705 416706 416707 416708 416800 416801 416802 416803 420000 421000 421100 421101 421200 421201 421300 421301 422000 422100 422101 422102

Arrears No Expense Inscentive No Expense Miscellaneous Earning No Bonus No Expense Over Time No Expense Stipend to Doctors Yes Stipend No Expense Other Allowance No Expense Arrears No Expense Incentive No Expense Miscellaneous Earning No Stipend Others Yes Expense Staff Stipend for CVT's-Nursi Staff Stipend for Paramedical Staff Stipend for Phy. Assista Stipend to Others No Hospital General Expenses Waste Disposal Yes Expense Waste Disposal No Expense Laundry Expenses Yes Laundry Expenses - Material Laundry Expenses - Labour Laundry Expenses - Other Linen & Uniform Yes Expense Linen & Uniform - Material Linen & Uniform - Labour Linen & Uniform - Other No Medical Accessories & Instrume Medical Accessories & Instrume Medical Accessories & Instrume Medical Accessories & Instrume Uniform Expenses Recovered Uniform Expenses Recovered Maintenance Staff Salary Maintenance Staff Salary House Keeping & Security Charg House Keeping Consumables House Keeping Labour No House Keeping Others No Pest Control Expenses No Water Expenses No Expense Security Charges-material Security Charges-Labour No Security Charges-Others No Power & Fuel Yes Expense Diesel Genset No Expense Electricity Expenses No Electricity Expenses - Others Employee Cost Yes Expense Contrubution to Provident fund Management Contribution To ESI Management Contribution To ESI Management Contribution to PF Management Contribution to PF PF admin Charges Yes PF admin Charges No Salary Wages & Bonus Yes Salaries Primary Yes Basic No Expense House Rent Allowance No

Expense Expense

Expense No No No Expense Yes Expense Expense Expense Expense

Expense No Expense No Expense No Expense No No Expense Yes No No No Yes No Yes No Yes No Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

No Expense Expense Expense Expense No Expense Yes Yes No Yes No Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

422103 422104 422105 422106 422107 422200 422201 422202 422203 422204 422205 422300 422301 422302 422400 422401 422402 422403 422404 422405 422406 422407 422408 422409 422410 430000 430200 430201 430202 430203 430204 430205 430206 430207 430208 430209 430210 430211 430212 430213 430214 430215 430216 430217 430218 430219 430300 430310 430311 430312 430313 430314 430315 430316 430317 430318 430319 430320 430350 430351

Conveyance No Expense Other Allowance No Expense Special Allowance No Teaching Allowance No Adhoc No Expense Salary Secondary Yes Arrears No Expense Inscentive No Expense Miscellaneous Earning No Bonus No Expense Over Time No Expense Staff Stipend Yes Expense Staff Stipend- Front Office Mg Stipend to temporary Staff Staff Welfare Yes Expense Bonus No Expense Exgratia No Expense Miscellaneous Expense Hostel Staff food Expense Recoverable Group Mediclaim No Expense Group EDLI & GIS Insurance(Acc Group Gratuity Insurance Gratuity No Expense Salary for compensated Leave Other Staff Welfare No Administrative & Maintenance E Rent Yes Expense Staff accomodation Expense Rent Recovered No Expense Furniture Hire Charges No Hire Charges No Expense Lease Rent No Expense Rent for Hospital building Office Lease Expenses No Office Equipment Leases No Nursing Staff Accomodation Nursing Staff Accomodation Rec Cable Network charges No Medical Equipment Leases Rent for Sleep Lap No Rent - Guest House No Rent - Hostel No Expense Ambulance Charges No Rent for Equipment No Software Rental No Expense Rent - PPU No Expense Travelling & Conveyance Yes Domestic Travel & Conveyance Air Fare No Expense Train Fare No Expense Bus Fare No Expense Other Fares No Expense Rental Car No Expense Reimbursement of Fuel Expenses Hotel and Lodging No Per Diem No Expense "Mileage, Tolls, Parking" No Expense Foreign Travel & Conveyance Air Fare No Expense

Expense Expense Expense Expense

No No

Expense Expense

No No No No

Expense Expense Expense Expense

No Expense Expense Yes Expense No Expense No Expense Expense No No Expense No Expense Expense Expense Expense Expense Yes Expense Expense Expense Expense Expense Expense

No Expense Expense No Yes Expense Expense

430352 430353 430354 430355 430356 430357 430400 430401 430402 430403 430404 430405 430406 430407 430408 430409 430410 430500 430501 430502 430503 430504 430505 430506 430507 430508 430509 430510 430511 430512 430513 430600 430601 430602 430603 430604 430605 430606 430607 430608 430609 430610 430611 430612 430613 430614 430615 430616 430617 430700 430701 430702 430703 430704 430705 430706 430707 430708 430709 430800

Other Fares No Expense Rental Car No Expense Reimbursement of Fuel Expenses Hotel and Lodging No Per Diem No Expense "Mileage, Tolls, Parking" Business Promotion Yes Promotional Expenses No Camp Expenses No Expense CME Conference No Expense Seminars & Conferences No Guest Entertainment Expense Registration Charges No Suvarna Arogya Yojana Patient Refferal Fees to Outside Docto Fellowship Course Expenses Facilitation Fees No Insurance Charges Yes Employee Insurance No Medical Insurance No Keyman Life Insurance No Life Insurance No Expense Personal Accident Insurance Corporate Insurance No Fixed Assets No Expense Cash Insurance No Expense Inventory Insurance No Fire Insurance No Expense Vehicle Insurance No Equipments Insurance No Professional Indemnity Insuran Legal & Professional Fees Audit Fees - Statutory No Out of Pocket Expenses - Statu Audit Fees - Internal No Out of Pocket Expenses - Inter Tax Audit Fees No Expense Out of Pocket Expenses - Tax A Consultation Charges No Certification Fees No Out of Pocket Expenses No legel & Professional Fees - Ta legel & Professional Fees - Co legel & Professional Fees - Ag legel & Professional Fees - Re legel & Professional Fees - Ot legel & Professional Fees - Ou legel & Professional Fees - Re Patient Referral Fees No Telephones & Communications Telephone Charges No Mobile Telephone Services Internet Services No ISDN Charges No Expense Postage Expense No Expense Courier Expense No Expense Telephone Accessories No Local Loop Charges No Fax Services No Expense Printing & Stationery Yes

No Expense Expense No Expense Expense Expense Expense No Expense No No No Expense Expense Expense Expense Expense

Expense Expense Expense Expense

No Expense Expense Expense Expense Expense No Yes Expense No Expense No No Expense Expense Expense No No No No No No No Expense Yes Expense No Expense

Expense Expense Expense Expense Expense

Expense Expense Expense Expense Expense Expense Expense Expense Expense

Expense Expense Expense

430801 430802 430803 430804 430805 430806 430807 430808 430900 430901 430902 430903 430904 430905 430906 430907 430908 431100 431101 431102 431103 431104 431105 431106 431107 431108 431109 431110 431111 431112 431113 431114 431115 431116 431117 431118 431200 431201 431202 431203 431204 431205 431206 431207 431208 431301 440000 441000 441001 441002 442000 442001 443000 443001 444000 444001 444002 445000 445001 446000

Printing Expenses Admin No Expense Stationery Expenses Admin No Scanning of Hospital Records No Books & Periodicals No Expense Printer Cartridges No Expense Refilling Materials for Printe No Photo Copying Expenses No Expense Photo Copyier Hire Charges No Advertisement & Publicity Yes Advertisement Expense No Expense Publicity Expenses No Expense "Hoarding, Boards & Banners" No Hoarding Hire Charges No Expense Sponsership Fees No Expense Conference Expenses No Expense Marketing Brochures No Expense Website Designing Charges No Miscellaneous Expenditure Yes Clearing Charges No Expense Freight Charges No Expense Import Expenses No Expense Security Charges No Expense Misc Exp-Guest House No Expense Subscription No Expense Pooja Expenses No Expense Round Off No Expense JCI Accreditation No Expense Quality Control Expenses No Exchange Loss No Expense Miscellaneous Expenditure - ot No ITTP No Expense "Schoolscholarship A/c ""udayer" Service Charges No Expense NABH Accredition Expenses No Project Expenses No Expense Traffic Control Expense No Expense HR Recruitment & Training Expe Yes Recruiting Fees No Expense Job Site Subscriptions No Expense Job Fairs No Expense Campus Recruiting Expenses No Employee Background Checks No Training Expenses No Expense Recruiting Advertisements No Certificate Verification Fees No Revenue share - Expense No Expense Finance Charges Yes Expense Interest on Term Loan Yes Expense Interest on Term Loan No Expense Loan Processing Charges No Expense Interest on CC Account Yes Expense Interest on CC Account No Expense Bank Service Charges Yes Expense Bank Service Charges No Expense Interest on OD Acccunt Yes Expense Interest on OD Account No Expense Other Interest No Expense LC Charges Yes Expense LC Charges No Expense Other Interest and Charges Yes

Expense Expense Expense Expense Expense Expense

Expense Expense

Expense Expense No Expense Expense Expense

Expense Expense Expense Expense

Expense

446001 450000 450100 450110 450111 450112 450113 450120 450130 450140 450150 450160 450170 450180 450190 450200 450210 450220 450221 450222 450224 450225 450226 450230 450240 450250 460000 460100 460101 460102 460103 460104 460105 460200 460201 460202 460203 460204 460300 460301 460302 460303 460304 460305 460306 460307 460308 460309 460310 460311 470000 470100 470110 470120 470130 470140 470150 470160 470170 470180

Credit Card Charges No Depreciation Yes Expense Depreciation Buildings No Depreciation Leasehold Improve Depreciation Leasehold - Elect Depreciation Leasehold - Furni Depreciation Leasehold - Build Depreciation Electrical Instal Depreciation Medical Equipment Depreciation Non Medical equip Depreciation Office Equipment Depreciation Airconditioning Depreciation Furniture & Fixtu Depreciation Computers & Acces Depreciation Vehicles No Depreciation for Assets <5000 Depreciation Land No Depreciation Software No Deferred Depreciation Exp Depreciation Adjustment No Impairment Expense No Unplanned Depreciation Exp Write off Expense FA No Goodwill Written Off No Depreciation Other Equipment Depreciation Expense No Duties & Taxes Yes Expense Rates & Taxes Yes Expense Taxes & liscenses No Registration/ApplicationFees ROC Filing Fees No Expense Stamp Fees No Expense Other Statutory Fees No Income Taxes Yes Expense Current Tax No Expense Minimum Alternate Tax No Deferred Tax Expense No Deferred Tax Income No Other Taxes Yes Expense Value Added Tax No Expense Luxury Tax No Expense Service Tax No Expense Central Sales Tax No Excise Duty No Expense Customs Duty No Expense Interest on service tax No Kalingnr Service tax No Excise Rounding No Expense CENVAT Reversal No Expense Income Tax Penalty No Non Operating Expenses Yes Bad Debts Written Off No Prior Period Expenses No Loss on Disposal of Assets Capital Loss on Investments Realised Gain/Loss Account Other Non-Operating Expenses Dividend Payout No Expense Preliminary Expenses Written O Provision For Doubtful Debts

Expense Expense No No No No No No No No No No No Expense No Expense Expense No Expense Expense No Expense Expense No Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Expense No Expense Expense Expense Expense Expense

Expense Expense Expense Expense Expense Expense Expense No No No No No No

Expense Expense Expense Expense Expense Expense

470190 470200 470210 471000 471100 471200 999999

Provision For Doubtful Advance Advances Written Off No M&A Expenses No Expense Appropriations Yes Expense Dividend Paid to Equity Shareh Dividend Paid to Preference Sh FA Generator No Asset

No Expense Expense No No Expense Expense