Address of the company

COMPANY NAME

Balance Sheet as at March 31st ,2013

Particulars I 1 (a) (b) (c) EQUITY AND LIABILITIES Shareholder's funds: Share Capital Reserves and surplus Money received against share warrants Note As at March 31, 2013 (Amount in Rs.) As at March 31, 2012

1 2

2 Share application money pending for allotment 3 (a) (b) (c) (d) 4 (a) (b) (c) (d) Non - current liabilities: Long - term borrowings Deferred tax liabilities (Net) Other Long - term liabilities Long - term provisions Current liabilities Short - term borrowings Trade payables Other current liabilities Short - term provisions Total II 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 (a) (b) (c) (d) (e) (f) Current assets: Current investments Inventories Trade receivables Cash and cash equivalents Short-term loans and advances Other current assets Total Significant accounting policies Notes to accounts The notes are an integral part of these financial statements. As per our attached report of even date For Company Name Chartered Accountants (Firm Reg. No.XXXXXX) 1A 23

3 4 5 6

7 8 9 10

11.1 11.2

12 13 14 15 16

17 18 19 20 21 22

For and on behalf of the Board of Directors

Partner's Name Designation Membership No. XXXXXX Place: Hyderabad Date : XXXX

Director

Director

Notes to the financial statements for the year ended 31st March,2013 (Amount in Rs.) As at March 31, 2012

1 Particulars Share Capital: Authorised share capital No.of shares (Previous year: ----------) Equity shares of Rs. --- each. Issued, subscribed and fully paid up capital: No.of shares (Previous year: ---------) equity shares of Rs.---- each fully paid up. Issued, subscribed and Partly up capital: No.of shares (Previous year: ---------) equity shares of Rs.---- each fully paid up. Total

As at March 31, 2013

1.1 Reconciliation of number of shares Equity shares Balance at the beginning of the year No. of shares (Previous year: ---------) shares of Rs.------- each Add: Additions to share capital on account of fresh issue or bonus issue etc., Ded: Deductions from share capital on account of shares bought back, redemption etc., Balance at the end of the year No. of shares (Previous year: ---------) shares of 1.2 Terms/rights attached to equity shares For example:-( Take information from the client ):

As at March 31, 2013

As at March 31, 2012

The company has only one class of equity share having par value of Rs.10 per share. Each holder of the equity share is entilted to one vote per share. In the liquidation of the company, the holders of the equity shares will be entilted to receive the remaining assets of the company, after distribution of all prefrential amounts. 1.3 Details of share held by shareholders holding more than 5% of the aggregate shares in the company As at March 31, 2013 As at March 31, 2012 Name of the shareholders Percentage of Percentage of Number of shares Number of shares share holding share holding -

Total

Notes to the financial statements for the year ended 31st March,2013

2 2.1

Reserve and surplus Capital reserve Balance at the beginning of the year Add: Additions during the year (give details) Less: Utilized/transferred during the year (give details) Balance at the end of the year Securities premium account Balance at the beginning of the year Add: Premium on shares issued during the year Less: Utlilising 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) Balance at the end of the year Shares options outstanding account Balance at the beginning of the year 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 Less: Deferred stock compensation expense Balance at the end of the year General reserve Balance at the beginning of the year Add: Transferred from surplus in Statement of Profit and Loss Less: Utilised / transferred during the year for: Issuing bonus shares Others (give details) Balance at the end of the year Hedging reserve Balance at the beginning of the year Add / (Less): Effect of foreign exchange rate variations on hedging instruments outstanding at the end of the year Add / (Less): Transferred to Statement of Profit and Loss Balance at the end of the year Surplus / (Deficit) in Statement of Profit and Loss Balance at the beginning of the year Add: Profit / (Loss) for the year Add: Amounts transferred from: General reserve Other reserves (give details) Less: Interim dividend Dividends proposed to be distributed to equity shareholders (`___ per share) Dividends proposed to be distributed to preference shareholders (`___ per share) Tax on dividend Less: Transferred to: General reserve Capital redemption reserve Debenture redemption reserve Other reserves (give details) Balance at the end of the year Total

As at March 31, 2013 -

As at March 31, 2012 -

2.2

2.3

2.4

2.5

2.6

Long term borrowings (a) Term loans From banks:Secured Unsecured From other parties:Secured Unsecured

As at March 31, 2013 -

As at March 31, 2012 -

(b) Deferred payment liabilities Secured Unsecured (c) Deposits Secured Unsecured (d) Loans and advances from related parties @ (Refer Note 30.7) Secured Unsecured (e) Other loans and advances (specify nature) Secured Unsecured

Total # A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. The following may be noted with respect to borrowings: (a) The Company would need to evaluate breaches, if any, of terms and conditions of the loans to determine if such a breach would require classification of the loan under current liabilities, as it may be possible that the Company may not have the right to defer settlement. However, if the breaches are considered minor and the bank has not recalled the loan anytime before the date of approval of the financial statements, the Company could continue to classify the loan as non-current. (b) Liabilities / borrowings that, at the option of the counterparty, are required to be settled by issuance of equity instruments do not affect the classification of the underlying liability / borrowing. @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures . Borrowings for which the Company has not provided any security but only guarantees or other personal securities (shares or other assets) by directors, promoters, other shareholders or others have been provided for the borrowings, should be classified as unsecured. Loans and advances should include those advances which are in the nature of loans. 3.1 Notes: (i) Details of terms of repayment for the other long-term borrowings and security provided in respect of the secured other long-term borrowings: Terms of As at 31 March, 2013 As at 31 March, 2012 Particulars repayment and Secured Unsecured Secured Unsecured 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 -

Other loans and advances: Loan 1 Advance 1 Total - Other loans and advances

* Disclosure of repayment terms should include the period of maturity with respect to the Balance Sheet date, number and amount of installments due, the applicable rate of interest and other significant relevant terms if any. Further, give details for each loan separately, unless the nature of security and repayment terms of individual loans within a category are similar, in which case, they may be aggregated. The disclosure about the nature of security should cover the type of asset given as security e.g. inventories, plant and machinery, land and building, etc. The details 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.

(ii) Details of long-term borrowings guaranteed by some of the directors or others: Particulars As at 31 March, 2013 As at 31 March, 2012

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 assets held by them, for any borrowing, additional disclosure may be made thereof. (iii) The Company has defaulted in repayment of loans and interest in respect of the following: As at 31 March, 2013 As at 31 March, 2012 Particulars Period of default Period of default ` ` 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 Interest (Amount in rupees) As at March 31, 2012

Other long term liabilities (a) Trade Payables: * (i) Acceptances (ii) Other than Acceptances (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)

As at March 31, 2013

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. (Amount in rupees) As at March 31, 2012

Long term provisions (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 March 31, 2013

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.

Notes to the financial statements for the year ended 31st March,2013 As at March 31, 2013

6 Short term borrowings (a) Loans repayable on demand From banks Secured Unsecured From other parties Secured Unsecured (b) Loans and advances from related parties @ (Refer Note 30.7) Secured Unsecured (c) Deposits Secured Unsecured (d) Other loans and advances (specify nature) Secured Unsecured

Total In case of borrowings for which the Company has not provided any security but only guarantees directors or others have been provided for such borrowings, they should be classified as unsecured.

@ Details of loans and advances to related parties should be given in accordance with the disclosu requirements contained in AS 18 Related Party Disclosures . 6.1 Notes: (i) Details of security for the secured short-term borrowings: As at 31 March, Particulars Nature of security 20X2 ` Loans repayable on demand from banks: XXX Bank *The disclosure about the nature of security should cover the type

YYY Bank Total - from banks Loans repayable on demand from other parties: ABC Ltd. XYZ Ltd. Total - from other parties Loans and advances from related parties: RP 1 RP 2 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

*The disclosure about the nature of security should cover the type of asset given as security e.g. inventories, plant and machinery, land and building, etc. The details 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.

6.2 (ii) Details of short-term borrowings guaranteed by some of the directors or others: As at Particulars March 31, 2013 Loans repayable on demand from banks Loans repayable on demand from other parties Loans and advances from related parties Deposits Other loans and advances

6.3 (iii) The Company has defaulted in repayment of loans and interest in respect of the following: As at March 31, 2013 Particulars 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

7 Trade payables Trade payables: Acceptances Other than Acceptances

As at March 31, 2013

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.

8 Other current liabilities (a) Current maturities of long-term debt (Refer Note (i) below) (b) Interest accrued but not due on borrowings (c) Interest accrued and due on borrowings (d) Income received in advance (Unearned revenue) (e) Unpaid dividends (f) Application money received for allotment of securities and due for refund and interest accrued thereon # (g) payables (h) Other Statutory remittances (Contributions to PF and ESIC, Withholding Taxes, Excise Duty, VAT, Service Tax, etc.) (i) Payables on purchase of fixed assets (ii) Contractually reimbursable expenses (iii) Interest accrued on trade payables (iv) Interest accrued on others (v) Trade / security deposits received (vi) Advances from customers

As at March 31, 2013 -

(vii) Others (specify nature)

Total @ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. Amount of share application money received in excess of the authorised / issued capital or where minimum subscription requirement is not met and those that are refundable along with interest accrued thereon are classified as part of other current liabilities.

8.1 * Give details of the terms and conditions, number of shares proposed to be issued, the amount of premium, if any, the period before which the shares are to be allotted, whether the Company has sufficient authorised capital to allot the shares, the period beyond which the share application money pending allotment with the reasons therefor and the interest accrued on amounts due for refund, to th extent applicable. Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Note 5 - Long-term borrowings for details of security and guarantee): As at Particulars March 31, 2013 ` (a) Term loans From banks Secured Unsecured From other parties Secured Unsecured (b) Deferred payment liabilities Secured Unsecured (c) Deposits Secured Unsecured (d) Loans and advances from related parties (Refer Note 30.7) Secured Unsecured (e) Other loans and advances (specify nature) Secured Unsecured -

Total -

9 Short term provisions (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)

As at March 31, 2013 -

Total @ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to defer its settlement for 12 months after the reporting date. Employee benefits would need to be evaluated for such classification even if they are measured as long-term employee benefits under AS 15 Employee Benefits , based on the Company's unconditional right to defer settlement for 12 months from the Balance Sheet date.

If the employee benefits are funded, the amounts payable to the Fund should not classified as provisio but should be classified as Other long-term liabilities or Other current liabilities, as applicable.

(Amount in rupees) As at March 31, 2012

security but only guarantees by d be classified as unsecured.

n accordance with the disclosure

As at 31 March, 20X1 `

rectors or others: As at March 31,2012

t in respect of the following: As at March 31, 2012 Period of default `

(Amount in rupees) As at March 31, 2012 -

eived (including from rse of business. (Amount in rupees) As at March 31, 2012 -

Company does not have an rting date.

d / issued capital or where dable along with interest

o be issued, the amount of whether the Company has h the share application money is n amounts due for refund, to the

(iv) in Note 5 - Long-term As at March 31, 2012

(Amount in rupees) As at March 31, 2012 -

Company does not have an rting date. Employee benefits ured as long-term employee nditional right to defer

hould not classified as provisions abilities, as applicable.

Depreciation schedule
10 Fixed assets Particulars Tangible assets Rate of depreciation (Method) As at April 1, 2012 Gross Block (At cost) Additions Deductions during the during the year year

Total tangible assets Previous year Intangible assets

Total Intangible assets Previous year

preciation schedule as per companies act, 1956.

Depreciation/Amortisation Deductions Up to Up to For the year during the April 1, 2012 March 31, 2013 year -

At cost) As at March 31, 2013 -

(Amount in rupees) Net block As at March 31, 2013 As at March 31, 2012 -

Notes to the financial statements for the year ended 31st March,2013 (Amount in rupees) 11 Non current Investments A. (a) Investments (At cost): Trade @ 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) 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 partnership firms (Refer Note below) As at March 31, 2013

(c)

(d)

(e)

Other non-current investments (specify nature)

Total - Trade (A) @ The term trade investment has not been defined in the Revised Schedule VI or in the Accounting Standards. The term "trade investment" is normally understood as an investment made by a company in shares or 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 investment, as defined in the Old Schedule VI, means an investment in respect of which there has been granted a quotation or permission to deal on a recognized stock exchange, and the expression unquoted investment shall be construed accordingly. As at March 31, 2013 Quoted `

Particulars B. (a)

Other investments 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 impairmen Company as a Note. (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) Investment in mutual funds (give details) Investment in partnership firms (Refer Note below) Other non-current investments (specify nature)

(f) (g)

(h)

Total - Other investments (B) Total (A+B) Less: Provision for diminution in value of investments Total 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

Note: Other details relating to investment in partnership firms As at 31 March, 20X2 Name of the firm Names of partners in the firm

1 2

The portion of long-term investment as per AS 13 which is expected to be realised within twelve months f investment.

In case of other than temporary diminution in the value of long-term investments, the carrying value of ea made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 1 other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. If such presentation is opted the basis of valuation stated for investments should be changed from "At cost" to "At cost unless stated ot than temporary diminution in the value of long-term investments should be disclosed separately.

A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under t investments in partnership firms will not include investments in LLPs. The investments in LLPs will be di disclosures prescribed for investment in partnership firms, need not be made for investments in LLPs.

* 1. Names of each body corporate in which the Company has made investment need to be given along wit shares are fully paid or partly paid. * 2. Investments that are not carried at cost should be stated separately specifying the basis of valuation t diminution; Lower of cost and fair value).

3. The value of each long-term investment should be carried at cost less provision for other than tempora disclose the amount of provision netted-off for each long-term investment.

* 4. If there are any significant restrictions on the right of ownership, realisability of investments or the re should be disclosed separately in the financial statements. (Amount in rupees) 12 Long term loans and advances (a) Capital advances : Secured, considered good Unsecured, considered good Doubtful Provision for doubtful advances Security deposits Secured, considered good Unsecured, considered good Doubtful Provision for doubtful deposits Loans and advances to related parties (give details @) (Refer note 30.7) Secured, considered good Unsecured, considered good Doubtful Provision for doubtful loans and advances As at March 31, 2013

Less: (b)

Less: (c)

Less:

(d) Loans and advances to employees Secured, considered good Unsecured, considered good Doubtful Provision for doubtful loans and advances Prepaid expenses - Unsecured, considered good (For e.g. Insurance premium, Annual maintenance contracts, etc.) Advance income tax # (net of provisions ` ___ (As at 31 March, 20X1 ` ____) - Unsecured, considered good MAT credit entitlement # - Unsecured, considered good Balances with government authorities Unsecured, considered good CENVAT credit receivable VAT credit receivable Service Tax credit receivable Other loans and advances (specify nature) Secured, considered good Unsecured, considered good Doubtful -

Less: (e)

(f)

(g) (h) (i) (ii) (iii) (i)

Less: Provision for other doubtful loans and advances

Total

* 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 assets, which are non-current in nature. @ Details of loans and advances to related parties should be given in accordance with the disclosure requirements contained in AS 18 Related Party Disclosures . # The current portion of advance tax and MAT credit entitlement, if any, needs to be disclosed under Note 20 - Short-term loans and advances.

Note: Long-term loans and advances include amounts 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)

As at March 31, 2013

*Or any of them either severally or jointly with any other person to be stated separately. (Amount in rupees) 13 Other non current assets (a) Long-term trade receivables # (including trade receivables on deferred credit terms) (Refer Note below) Secured, considered good Unsecured, considered good Doubtful Less: Provision for doubtful trade receivables (b) (i) (ii) (iii) Unamortised expenses Ancillary borrowing costs Share issue expenses (where applicable) Discount on shares (where applicable) As at March 31, 2013

(c) Accruals (i) Interest accrued on deposits (ii) Interest accrued on investments (iii) Interest accrued on trade receivables (d) (i) (ii) (iii) (iv) Others @ Insurance claims Receivables on sale of fixed assets Contractually reimbursable expenses Others (specify nature)

Total

# Trade receivables are dues in respect of goods sold or services rendered in the normal course of business. @ 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. 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. 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) ? *Or any of them either severally or jointly with any other person to be stated separately. As at 31 March, 2013

h,2013 (Amount in rupees) As at March 31, 2012

Schedule VI or in the erstood as an investment made ote the trade or business of the

Schedule VI. The expression vestment in respect of which nized stock exchange, and the

As at March 31, 2013 Unquoted Total `

Quoted

As at March 31, 2012 Unquoted Total

umulated depreciation and impairment, if any, in respect of the same may be provided by the

As at 31 March, 20X2 Total capital

As at 31 March, 20X1 Share of each Share of each Names of partner in the partner in the partners in Total capital profits of the profits of the the firm firm firm

to be realised within twelve months from the Balance Sheet date needs to be shown as current

m investments, the carrying value of each investment may be stated at cost less the provision arch, 20X1: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-off provision for 25,000)}]. If such presentation is opted, the above format should be suitably modified. Further, m "At cost" to "At cost unless stated otherwise" and the aggregate of provision made for other hould be disclosed separately.

partnership firm as envisaged under the Partnership Act, 1932. Hence, disclosures pertaining to Ps. The investments in LLPs will be disclosed separately under other investments. Also, other t be made for investments in LLPs.

investment need to be given along with the number and face value of shares and whether the

tely specifying the basis of valuation thereof (At cost less provision for other than temporary

less provision for other than temporary diminution in the value thereof. It is recommended to tment.

, realisability of investments or the remittance of income and proceeds of disposal, the same

(Amount in rupees) As at March 31, 2012

mpany would not expect these d assets, which are non-current

n accordance with the es . any, needs to be disclosed

As at March 31, 2012

be stated separately. (Amount in rupees) As at March 31, 2012

ndered in the normal course of

ed or used to settle a liability sified under Non-current

classified under this category provision made there against is

As at 31 March, 2012

o be stated separately.

14

Current Investments Current portion of long-term investments (At cost) Investment in preference shares (give details separately for fully / partly paid up shares) (b) Investment in government or trust securities (give details) (c) Investment in debentures or bonds (give details separately for fully / partly paid up debentures / Investment in mutual funds (give details) (d) bonds) (e) Other investments (specify nature) Less: Provision for diminution in value of current portion of long-term investments A (a)

As at March 31, 2013 Quoted Unquoted

Total -Current portion of long-term investments (A) B (a) 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) (c) (i) (ii) (d) Investment in government or trust securities government securities trust securities Investment in debentures or bonds (give details separately for fully / partly paid up debentures / bonds) of subsidiaries (b) Other current investments (At lower of cost and fair value, unless otherwise stated)

(i)

(ii) (iii) (iv) (v) (e) (f) (g)

of associates of joint venture companies of controlled special purpose entities of other entities (give details) Investment in mutual funds (give details) 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 As at March 31, 2013 Name of the firm Names of partners in the firm Total capital

1 2 (ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as define (As at 31 March, 20X1 ` ___), considered as part of Cash and cash equivalents in the Cash Flow Statem

# The term quoted investments has not been defined in the Revised Schedule VI. The expression quo means an investment in respect of which there has been granted a quotation or permission to deal on unquoted investment shall be construed accordingly.

In case of other than temporary diminution in the value of current portion of long-term investments, at cost less the provision made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20 ABC Ltd. {Net-off provision for other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25 format should be suitably modified. Further, the basis of valuation stated for current portion of longto "At cost unless stated otherwise" and the aggregate of provision made for other than temporary di current should be disclosed and not just the provisions relating to the other current investments.

A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged un pertaining to investments in partnership firms will not include investments in LLPs. The investments investments. Also, other disclosures prescribed for investment in partnership firms, need not be mad 1. Names of each body corporate in which the Company has made investment need to be given along whether the shares are fully paid or partly paid.

2. If the basis of valuation of each individual current investment is other than "lower of cost and fair v

3. The portion of long-term investment as per AS 13 which is expected (as on the Balance Sheet date) Balance Sheet date needs to be shown as current investment above.

March 31, 2013 Total

(Amount in rupees) As at March 31, 2012 Quoted Unquoted Total

March 31, 2013 As at March 31, 2012 Share of each Share of each Names of partner in the partner in the partners in the Total capital profits of the profits of the firm firm firm

equivalents" (as defined in AS 3 Cash Flow Statements ) amounting to ` ___ n the Cash Flow Statement.

VI. The expression quoted investment, as defined in the Old Schedule VI, or permission to deal on a recognized stock exchange, and the expression

long-term investments, the carrying value of each investment may be stated ,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in s at 31 March, 20X1: ` 25,000)}]. If such presentation is opted, the above current portion of long-term investments should be changed from "At cost" other than temporary diminution in the value of all investments classified as urrent investments.

ip firm as envisaged under the Partnership Act, 1932. Hence, disclosures n LLPs. The investments in LLPs will be disclosed separately under other firms, need not be made for investments in LLPs. need to be given along with the number and face value of shares and

"lower of cost and fair value", the basis of valuation needs to be disclosed.

the Balance Sheet date) to be realised within twelve months from the

15 Inventories

As at March 31, 2013

(a) Raw materials Goods-in-transit

(b) Work-in-progress @ (Refer Note below) Goods-in-transit

(c) Finished goods (other than those acquired for trading) Goods-in-transit

(d) Stock-in-trade (acquired for trading) Goods-in-transit

(e) Stores and spares Goods-in-transit

(f) Loose tools Goods-in-transit

(g) Others (Specify nature) Goods-in-transit

Total

@ Internally manufactured components are excluded from raw materials and classified as: (a) finished goods, if they are sold without further processing. (b) work-in-progress or as 'manufactured components subject to further processing' or as 'semifinished products' or 'intermediate products', if they are sold only after further processing . (c) 'manufactured components', if they are sometime sold without further processing and sometimes after further processing. 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 work-in-progress should be determined based on the nature of each business and other facts and circumstances. Normally 10% of total value of work-in-progress is considered as an acceptable threshold for determination of broad heads. Any other threshold can also be considered taking into account the concept of materiality and presentation of true and fair view of the financial statements.

Note: Details of inventory of work-in-progress Particulars Product X1 Product Y1 Product Z1 Other items Total As at 31 March, 20X2

? Mode of valuation for each class of inventories should be disclosed, if other than "at lower of
cost and net realisable value".

16 Trade Receivables 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

As at March 31, 2013

Less: Provision for doubtful trade receivables

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 into consideration for computing the due date which may vary depending upon the nature of goods or services sold and the type of customers, etc. Note: 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) As at March 31, 2013

? *Or any of them either severally or jointly with any other person to be stated separately.

17 Cash and cash equivalents (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) (Refer Note - Other earmarked accounts (specify) (ii) below) (d) Others (specify nature)

As at March 31, 2013 -

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 monies amounting to ` ____ (As at 31 March, 20X1 ` ____) which have an original maturity of more than 12 months. (ii) Balances with banks - Other earmarked accounts include ` ____ (As at 31 March, 20X1 ` ____) which have restriction on repatriation. @ 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 Noncurrent assets.

(Amount in rupees) As at March 31, 2012

materials and classified as:

further processing' or as 'semiy after further processing . ut further processing and

ive details for any of the items. ress should be determined tances. Normally 10% of total ld for determination of broad count the concept of materiality .

As at 31 March, 20X1

losed, if other than "at lower of

(Amount in rupees) As at March 31, 2012

rendered in the normal course

it period allowed by the ue date which may vary e of customers, etc.

As at March 31, 2012

son to be stated separately. (Amount in rupees) As at March 31, 2012 -

sh equivalents as per AS 3

t 31 March, 20X1 ` ____) and which have an original maturity

_ (As at 31 March, 20X1 ` ____)

anged or used to settle a ould be classified under Non-

18 Short term loans and advances (a) Loans and advances to related parties (give details @) (Refer Note 30.7)

(Amount in rupees) As at As at March 31, 2013 March 31, 2012

(i) Secured, considered good (ii) Unsecured, considered good (iii) Doubtful Less: Provision for doubtful loans and advances (b) Security deposits (i) Secured, considered good (ii) Unsecured, considered good (iii) Doubtful Less: Provision for doubtful deposits (c) Loans and advances to employees (i) Secured, considered good (ii) Unsecured, considered good (iii) Doubtful Less: Provision for doubtful loans and advances

(d)

(e) (i) (ii) (iii) (f) (i) (ii) (iii)

Prepaid expenses - Unsecured, considered good (For e.g. Insurance premium, Annual maintenance contracts, Balances with government authorities Unsecured, considered good CENVAT credit receivable VAT credit receivable Service Tax credit receivable Inter-corporate deposits Secured, considered good Unsecured, considered good Doubtful

Less: Provision for doubtful inter-corporate deposits

(g) (i) (ii) (iii) Others (specify nature) Secured, considered good Unsecured, considered good Doubtful -

Total @ 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: Short-term loans and advances include amounts due from: As at Particulars March 31, 2013 Directors * Other officers of the Company * Firms in which any director is a partner (give Private companies in which any director is a *Or any of them either severally or jointly with any other person to be stated separately.

Less: Provision for other doubtful loans and advances

As at March 31, 2012

19 Other current assets (a) (b) (i) Unbilled revenue

(Amount in rupees) As at As at March 31, 2013 March 31, 2012 -

Unamortised expenses Ancillary borrowing costs Share issue expenses (where (ii) applicable) Discount on shares (where (iii) applicable) (c) Accruals (i) Interest accrued on deposits Interest accrued on investments (ii) (iii) Interest accrued on trade receivables

(d) Others (i) Insurance claims Receivables on sale of fixed assets (ii) (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.