Prowess List of Indicators

Prowess
List of Indicators
CMIE
Centre for Monitoring Indian Economy Pvt. Ltd.
www.cmie.com
Table of Contents
Contents
Number of fields in Prowess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Identity & Background

Identity & Background . . . . . . . . . .
Identity Information of All Companies . .
Identity Information of Listed Companies
Company Addresses . . . . . . . . . . .
Company Alternate Names . . . . . . . .
Company Background . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
4
7
8
9
10
11
Ownership & Governance

Ownership & Governance . . . . . . .
Board of Directors . . . . . . . . . . .
Composition of Committee of the Board
Board Meetings . . . . . . . . . . . .
Equity Ownership Pattern . . . . . . .
Equity Ownership of Major Investors .
Subsidiaries . . . . . . . . . . . . . .
Auditors . . . . . . . . . . . . . . . .
Related Party Transactions . . . . . . .
Bankers . . . . . . . . . . . . . . . .
Bulk and Block Deals Executed on BSE
Bulk and Block Deals Executed on NSE
Insider Trading . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
20
21
22
23
28
29
30
31
32
33
34
35
. . . . . . . . . . . . .
Total income . . . . .
Change in stock . . . .
Total expenses . . . . .
Profits & appropriations
Total liabilities . . . .
Contingent liabilities .
Total assets . . . . . .
Cash flow . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
37
39
45
50
51
66
74
85
87
106
Financial Statements
Financial Statements . . .
Annual financial statement:
Prowess: List of Indicators
.
.
.
.
.
.
.
.
.
.
.
.
.
March 27, 2014
Prowess
http://prowess.cmie.com
List of Indicators
CMIE
Centre for Monitoring Indian Economy Pvt. Ltd.
www.cmie.com
ii
Table of Contents
Annual financial statement: Foreign exchange transactions . . . . . . . . . . . . . .
Annual financial statement: Miscellaneous Disclosures . . . . . . . . . . . . . . .
Annual financial statement: Statutory Disclosures by Banks . . . . . . . . . . . . .
Annual financial statement: Banking Disclosures Based on Basel II (Pillar 3) Norms
Annual financial statement: Disclosures by Housing Finance and NBFCs . . . . . .
Annual financial statement: Miscellaneous Indicators . . . . . . . . . . . . . . . .
Industry-wise distribution: Basel II(Pillar 3) . . . . . . . . . . . . . . . . . . . . .
Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Maturity of Deposits & Advances . . . . . . . . . . . . . . . . . . . . . . . . . .
Interim Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes of Interim Financial statements . . . . . . . . . . . . . . . . . . . . . . . .
Credit Ratings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effective Date of merger for Financial Statements . . . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
109
110
112
118
125
129
130
131
132
133
138
139
140
Share Prices & Capital History

Share Prices & Capital History . . . . .
BSE Stocks Trading Data . . . . . . .
NSE Stocks Trading Data . . . . . . .
Outstanding Shares . . . . . . . . . . .
EPS . . . . . . . . . . . . . . . . . .
Book Value Per Share . . . . . . . . .
Dividend Declarations . . . . . . . . .
BSE Futures Trading Data . . . . . . .
NSE Futures Trading Data . . . . . . .
NSE Debt Trading Data . . . . . . . .
Announcements and News . . . . . . .
Forthcoming Capital Issues . . . . . . .
ECB Approvals by RBI . . . . . . . .
Changes in Capital . . . . . . . . . . .
Conversion Stages of Securities Issued .
Identity Information on Indices . . . . .
Index Constituents . . . . . . . . . . .
Changes In Index Constituents . . . . .
Index Numbers . . . . . . . . . . . . .
Companys Listing on Stock Exchanges
Index Mapping for Companies . . . . .
BSE & NSE Trading Dates . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
141
143
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
Business Segments & Products

Business Segments & Products . . .
Location of Plants . . . . . . . . .
Business Segment-wise Information
Products and Services . . . . . . .
Raw Materials Consumed . . . . .
Energy Consumption . . . . . . . .
Product-wise Energy Consumption .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
167
168
170
171
172
173
174
175
Capex / M & A
Capex / M & A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
177
178
March 27, 2014
.
.
.
.
.
.
.
.
.
.
.
.
.
.
iii
Capital Expenditure Projects . . .
Project Locations . . . . . . . . .
Project Products . . . . . . . . .
Merger and Acquisition . . . . .
Events of Merger and Acquisitions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
179
180
181
182
183
March 27, 2014
iv
March 27, 2014
Introduction
This document lists the Indicators in the Prowess
database. There are totally 6,137 Indicators spread over
57 Tables. These 57 Tables are organised into 6 sections.
The 6 sections are Identity & Background, Ownership
& Governance, Financial Statements, Share Prices &
Capital History, Business Segments & Products and
Capex / M&A. Each of these is dealth with separately in
this document.
A short note introduces the Tables before listing the
Indicators of a section.
The listing of Indicators is structured and the display is
spread over three columns. The first is the serial number
of the Indicator, the second is the name of the Indicator in
English and the third is the name of the data Field that
represents the Indicator in the database. The Field is a lot
more cryptic and it does not have empty spaces. Logical
words or components of the Field are joined by an
underscore.
The third column contains the Field name and it also
contains a formula, if a formula is applicable to an
Indicator. A formula for an Indicator is always expressed
in terms of other Indicators within the Table. And, in such
a formula the other Indicators of the Table are denoted by
their serial number within the Table. Such formulae may
also contain special functions created by CMIE.
An atomic Indicator is an Indicator that is obtained from
the original source. Therefore, an atomic Indicator does
not have a formula.
Some Indicators are derived as totals or sub-totals from

the atomic Fields. These are mostly Indicators at the
nodes of a tree-structure of data organisation such as in
the database of financial statements. These Fields are
computed from the atomic Fields and are treated like
atomic Fields. The formula for these are displayed in this
document just below the Field name.
An Indicator is marked pncc if it is a part of a set of

non-comprehensive constituents of a parent Indicator.
This implies that this Indicator and possibly other
Indicators are a part of the parent Indicator but these
constituents do not add up to the parent Indicator they
do not form a comprehensive break-up of the parent
Indicator.
Some Indicators are derived from others but, these are not
a part of the totals or sub-totals. These are mostly ratios.
These are called derived Indicators. The formula for these
derived Indicators is also displayed in this document just
below the Field name.
An Indicator is marked as pcc if it is a part of a set of

comprehensive constituents of a parent Indicator. This
implies that this Indicator along with possibly other
Indicators are a part of the parent Indicator and that these
constituent Indicators do add up to the parent Indicator.
Besides listing the Indicators in Prowess, this document

also tries to bring out the relation between Indicators. For
example, it brings out the relation between an aggregate
value and its constituents. In Tables whose Fields are
organised in a tree-structure, this relationship is brought
out by connecting vertical lines on the left of the
Indicators. These coloured lines connect constituent
Fields of a parent Field. Each coloured line indicates a
level in the heirarchical tree-structure of data.
Some Indicators in such a tree-structure are marked ai
of followed by a number, which indicates that the
Indicator is an Addendum information of the given
Field number. An Indicator is called an Addendum
indicator when it is added at the end of a set of constituent
Indicators of a parent Indicator. An Addendum indicator
is not a part of these constituents although it is a
constituent of the parent Indicator.
All Fields are necessarily uniquely spelt in the database.

Indicators are necessarily spelt uniquely within a Table.
In the user-interface of the desktop installation, Prowess
always displays the Indicator names. These are mostly in
English that can be easily understood by the user.
Internally, the desk-top Prowess installation uses the Field
names. When a user types in the name of an Indicator
(like in an Advanced Query), it has to be typed
necessarily in terms of the Field names and not Indicator
names. In an Advanced Query if a user selects an
Indicator, it gets displayed in the adjacent window in
terms of the Field name.
The list of Indicators listed in this document does not
include several Indicators used internally by Prowess.
March 27, 2014
2
Table Name
Nos.
55
Identity Information of All Companies
17
16
Company Addresses
16
Company Alternate Names
3
Company Background
3
286
Board of Directors
26
6
Board Meetings
6
Equity Ownership Pattern
180
Equity Ownership of Major Investors
10
Subsidiaries
5
Auditors
5
Bankers
4
Related Party Transactions
8
Bulk & Block Deals Executed on BSE
9
Bulk & Block Deals Executed on NSE
9
Insider Trading
15
History of Ownership
3
2355
Annual Financial Statements
2053
Total income
96
Change in stock
19
Total expenses
394
168
Total liabilities
279
Contingent liabilities
38
Total assets
424
Cash flow
62
Foreign exchange transactions
30
Miscellaneous Disclosures
62
Statutory Disclosures by Banks
162
Banking Disclosures Based on Basel II (Pillar 3) Norms 208
Disclosures by Housing Finance & NBFCs
103
Miscellaneous Indicators
7
Industry-wise distribution: Basel II(Pillar 3)
15
Investments
14
Maturity of Deposits & Advances
12
March 27, 2014
Table Name
Nos.
Interim Financial Statements
241
Notes of Interim Financial statements
5
Credit Ratings
11
Effective Date of merger for Financial Statements
4
274
BSE Stocks Trading Data
14
NSE Stocks Trading Data
14
BSE Futures Trading Data
21
NSE Futures Trading Data
21
NSE Debt Trading Data
13
Beta of companies
11
Outst&ing Shares
6
EPS
6
Consolidated EPS
6
Book Value Per Share
16
Dividend Declarations
7
Announcements & News
9
URLs of Announcements & News
6
Forthcoming Capital Issues
21
ECB Approvals by RBI
10
Changes in Capital
36
Conversion Stages of Securities Issued
11
Ratings of debt issues
9
Identity Information on Indices
5
Index Numbers
14
Changes In Index Constituents
4
Index Constituents
9
Index Mapping for Companies
2
3
98
31
Products & Services
24
Raw Materials Consumed
11
Energy Consumption
10
Product-wise Energy Consumption
9
Location of Plants
9
History of Main Economic Activity
4
Capex / M & A
84
Capital Expenditure Projects
11
Table Name
Nos.
Project Locations
4
Project Products
13
Merger & Acquisition
43
Events of Merger & Acquisitions 13
Chapter 1

Contents
Identity & Background . . . . . . . . . .
Identity Information of All Companies . .
Company Addresses . . . . . . . . . . . .
Company Alternate Names . . . . . . . .
Company Background . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 4
. 7
. 8
. 9
. 10
. 11
March 27, 2014

In this section of the database we establish the identity of
each of the entities in Prowess. A companys identity is
best established by its name because all registered companies are required to have unique names. But, Prowess is
more than a database of only registered companies. It is
a database of all active business entities for which data on
financial performance is available. Therefore, there is no
guarantee of a name being unique in reality.
Sometimes even registered companies have duplicate
names and what is often a lot more confusing is that names
of companies that do not exist anymore are adopted by new
companies. As a result, even a unique name refers to different companies at different points in time.
Identity maintenance is therefore serious business at
CMIE. Every entity in Prowess is identified by a unique
official 1 name in the database and is further identified
by a unique code called the Prowess Company Code.
Prowess classifies all business entities by type, such as, a
registered company, a cooperative, a statutory body, etc.
Often, a company is better recognised by its popular name
and not by its unique official name. For example, Larsen &
Toubro Ltd. is popularly known as L&T. The several popular and other names (such as old names) of a company
are stored in a separate Table (Company Alternate Names)
and each name is a Record in this Table.
Listed companies are known by their ticker names and
sometimes by codes assigned by bourses. All of these are
captured in the Identity Information of Listed Companies
Table. Since listed companies constitute only a fourth of
the database, the exchange related identity parameters of
listed companies is stored in separate Table to increase efficiencies during searches.
1 The
Every company has a unique registered office. But, some

companies have an effectively more important head office
elsewhere. For example, the registered office of Axis Bank
is in Ahmadabad, but its head office is in Mumbai. Large
companies have important regional offices. The Prowess
database captures the several important addresses of companies, their telephone and fax numbers and the website
url of the company. Each address is a separate record in
the Table: Company Addresses. However, Prowess is
no substitute for a telephone directory. It is not designed
to be a mass mailer database, although it is often used successfully like one.
The Table: Identity Information of All Companies contains several classifications of companies. These are classifications based on entity type, industry, ownership, state,
age and size. These classifications are based on methodologies developed by CMIE.
Prowess also contains a brief background note on the company. Such a note is available for the larger companies.
Identity Information of All Companies

There is one Record for each company in the Prowess
database in this Table. This Table contains the name of
the company and its shortform. The official name of the
company is standardised by CMIE on two fronts the first
is in the use of abbreviations and the second is in the use of
acronyms. CMIE systematically abbreviates certain words
even if they appear in their full form in the official name of
the company. For example, Limited is always abbreviated to Ltd. Secondly, all acronyms are necessarily with
spaces between the letters. A company can be addressed
by many short-names. CMIE selects one of these as the
standard short-name that is used by Prowess in some outputs. This short-name is stored in this Table.
This Table contains the CMIE company code and also
some official company codes, such as the Ministry of
Company Affairs CIN code (Indicator, MCAs CIN code)
and its ROC registration number and the ISIN code assigned by the National Securities Depository of India Ltd.
CMIE classifies companies by various attributes. The latest classification of all these are stored in this Table. The
classifications are:
1. Entity type.
Prowess is a database of all kinds of business entities. This includes companies, co-operatives, departmental undertakings of the government, etc. The
Indicator Entity type stores such classifications.
2. Ownership.
CMIE classifies companies by an ownership structure. Broadly, this divides the companies into public
and private sectors. And, within each of these it further has several sub-classifications including business houses. This classification is stored in the Indicator Ownership code.
3. Industry.
There are many layers of industry classification of
companies. The broadest classification is of finance and non-finance companies. This distinction is important in many computations, aggregations and comparisons from the Prowess database.
It is stored in the Indicator Industry type. Then,
there are two industrial codes assigned by CMIE.
The Indicator Main activity code classifies a company by its main economic activity using CMIEs
detailed products and services classification system.
The Indicator Industry code classifies companies by
broader groups which are formed from the detailed
name is not necessarily strictly the official name of the entity since Prowess adheres to a set of rules regarding abbreviations and acronyms that may cause deviations.
March 27, 2014
5
products and services classification but are also dependent upon the number of companies and coverage of an industry. Separately, there is a NIC code
assigned to every company. The NIC code is the official National Industrial Code used by government
agencies.
4. Age.
This Table stores the year of incorporation of a company and also a code, the Age code by year of incorporation that classifies companies by their age.
Age is defined by CMIE according to the era in
which the company was formed, such as pre- or
post-liberalisation, etc.
5. Size.
CMIE classifies companies by size. The Indicator,
Size code by deciles stores this classification.
All these classifications stored in the Table Identity Information for All Companies is as of the latest classification
of the company. Classifications do change over time but,
this Table does not reflect these. This Table has no time
dimension for any indicator. Temporal changes are stored
elsewhere. The static information available in this Table is
useful in accessing the latest name and classification of a
company.
vided in a separate Table compared to the rest of the basic

and static information to improve the efficiency of searches
since listed companies account for only about a quarter of
the entire database, but the interest in these companies is
high.
This Table contains the various codes assigned by Exchanges to the individual listed companies. The NSE assigns the NSE symbol. The BSE has its own BSE code. It
also has its own separate short-name and group classification of companies. All these are stored in this Table.
This Table also contains the dates on which a company got
listed (if it got listed after 1990), the dates on which it got
suspended or when the suspension ended or when it got
de-listed from the Exchanges.
The Table has two important measures for listed companies. These are the beta and the alpha measures for the
equity shares of these companies. Both these measures are
computed by CMIE and are presented here. These two
measures are updated by CMIE once in a year and only
the latest measures are available in this Table.
Company Addresses
Prowess contains information on all companies that are

reasonably active on the two main stock exchanges of India the National Stock Exchange (NSE) and the Bombay
Stock Exchange (BSE). There is one Record in this Table
for every listed company in the Prowess database.
Prowess is not a substitute for a telephone directory, an

address-book or a mailing list service. It is often used as
one by many users because it does contain the addresses
and telephone numbers, etc of the companies. These are
also updated by CMIE regularly. Prowess also facilitates
the creation of mailing lists and automating the process of
sending out mailers. But, all of these are mere features.
None of these ensures that the addresses are correct or the
telephone numbers or fax numbers are still in operation or
that the email addresses provided will not bounce back.
This Table stores some basic and static information relevant to only listed companies. This information is pro-
The Table, Company Addresses is designed to store multiple addresses or telephone numbers for any company. This
is because a company can have many kinds of addresses,

one for its registered office and another for its head office,
if there is a head office that is different from the registered
office. Many companies do have such a distinction.
Each Record in this Table contains one address of one
company. The Prowess company code and the type of address combination is the key indicator for this table. Details of the address is captured over three Indicators and
the city, state and pincode are captured separately. The
city, state and pincodes are drawn from a master list and
are therefore better amenable to structured querying.
The country and local codes of telephone and fax numbers
are separately entered.
The Table also contains the address of the companys registrar.
Company Alternate Names

A company is often addressed by many names. It has
one official name and then there are many other names,
acronyms, old-names, codes, popular names, etc by which
it is also addressed. L&T is as well known, well
used and well understood as the companys official name
Larsen & Toubro.
Sometimes acronyms or short-names become so popular
that companies change their name to the popular name or
acronym. For example, Oil and National Gas Commission changed its name to ONGC Ltd and Gwalior Rayon
Silk Manufacturing Company, popularly called Grasim
changed its name to Grasim Industries.
Sometimes, companies change their names and for a long
time after the change, they continue to be addressed by
their old names. For example, Glaxo continued to be called
Glaxo for long after it changed its name to Glindia.
March 27, 2014
6
The Table, Company Alternate Names stores all alternate
names of companies. Each Record in this Table maps a
company code to an alternate name. Every alternate name
is a separate Record.
March 27, 2014
Company Background
In this Table, there are two brief notes that describe the
companys background in a descriptive narration. One of
these is a very brief note of around 20 words, only. The
other description is longer of about 300 words.
The short note merely describes the main activities of the

company. The longer one explains the activities in greater
detail, the ownership structure and management, important
milestones, particularly with respect to mergers or acquisitions.
Such descriptions are not available for all companies.
I DENTITY I NFORMATION
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
OF
A LL C OMPANIES
Indicator
Prowess company code
Name
Short name
MCAs CIN code
ISIN code
State code
ROC registration number
Entity type
Ownership code
Industry type
Main product/service code
Industry group code
NIC code
Incorporation year
Age code by year of incorporation
Size code by deciles
Registrars name
7
Fields & formula
= co code
= company name
= short name
= cin code
= isin code equity
= state code
= registration no
= entity type code
= owner code
= co industry type
= co product gp code
= co industry gp code
= co nic code
= incorporation year
= age code
= decile size
= registrar name
March 27, 2014
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
March 27, 2014
Indicator
NSE code
BSE demat code
BSE code
BSE short name
BSE group
First trading date on NSE
Date of suspension on NSE
Date of end of suspension on NSE
Delisting date on NSE
First trading date on BSE
Date of suspension on BSE
Date of end of suspension on BSE
Delisting date on BSE
Alpha
Beta
OF
L ISTED C OMPANIES
Fields & formula

= cobkstk cocode
= nse symbol
= bse scrip code
= bse code
= bse scrip id
= bse listing flag
= nse first traded date
= nse suspended from date
= nse suspended to date
= nse delist date
= bse first traded date
= bse suspended from date
= bse suspended to date
= bse delist date
= co alpha
= co beta
C OMPANY A DDRESSES
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Indicator
Address type
Address part 1
Address part 2
Address part 3
City
State
Pincode
Email ID
Website address
ISD code for telephone number
STD code for telephone number
Telephone number
ISD code for Fax number
STD code for Fax number
Fax number
9
Fields & formula
= coaddr cocode
= coaddr address type
= address 1
= address 2
= address 3
= cityname
= statename
= pincode
= email id
= web site
= tel isd
= tel std
= tel no
= fax isd
= fax std
= fax no
March 27, 2014
10
C OMPANY A LTERNATE NAMES

Sr.No.
1
2
3
March 27, 2014
Indicator
Alternate name type
Alternate name
Fields & formula

= alliases cocode
= alliases coid type
= alias name
C OMPANY BACKGROUND
Sr.No.
1
2
3
Indicator
Background text
Brief business
11
Fields & formula
= cobktxt cocode
= background text
= background short text
March 27, 2014
12
March 27, 2014
13
Chapter 2

Contents
Ownership & Governance . . . . . . . .
Board of Directors . . . . . . . . . . . .
Board Meetings . . . . . . . . . . . . . .
Equity Ownership Pattern . . . . . . . .
Equity Ownership of Major Investors . .
Subsidiaries . . . . . . . . . . . . . . . .
Auditors . . . . . . . . . . . . . . . . . .
Related Party Transactions . . . . . . .
Bankers . . . . . . . . . . . . . . . . . .
Bulk and Block Deals Executed on BSE
Bulk and Block Deals Executed on NSE
Insider Trading . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
20
21
22
23
28
29
30
31
32
33
34
35
March 27, 2014
14

Ownership pattern and corporate governance related data
is available mostly for listed companies. This is quite appropriate as issues of corporate governance are more relevant in the case of listed companies.
Disclosure requirements related to corporate governance
have improved only in recent years particularly after the
global focus on governance post the Enron and other scams
in USA and Europe. India responded to concerns of governance by issuing stricter disclosure norms. As a result,
the Annual Reports of listed companies carry a lot more
information and these companies are required to report a
lot more information to the Stock Exchanges on which
they are listed. The Stock Exchange in turn makes a lot
of such information public. CMIE pulls together the various bits of information strewn over different sources and
being released with different frequencies into the Prowess
database.
Broadly, there are four parts of the ownership and governance database. First, is the structure of the ownership
of the company, next is the composition of the board of
directors, then the related parties and the companys transactions with them and finally the secondary market transactions of the insiders and other large investors.
SEBI regulations stipulate (articulated in Clause 491 of the
Listing Agreement) the composition of the Board of Directors, the Audit Committee, compensation of non-executive
directors, remuneration of directors, code of conduct and
disclosure requirements including those of transactions
with related parties, and a management discussion and
analysis for all listed companies. A lot of this information is published by the listed companies in their Annual
Reports and it is duly captured in the Prowess database.
1 /kommon/bin/sr.php?kall=wshowlibpdf&n=clause49:
March 27, 2014
Prowess provides a history of the composition of the Board

of Directors, composition of the various committees of
the Board and the remuneration of each of the Directors.
Prowess also classifies the Directors into independent and
non-independent directors and separately into executive
and non-executive directors.
The major stock exchanges provide very useful information on the ownership pattern of the equity capital of
the listed companies. This is a structured presentation
that divides the ownership between promoters and nonpromoters. Promoters include Indian and foreign promoters; and non-promoters include institutions like FIIs and
mutual funds and non-institutions like companies and individuals. Stock exchanges make available data on the ownership of equity shares, the proportion of which is dematerialised and also the proportion that is pledged. These two
are relatively new additions. All this information is available in the Table: Equity Ownership Pattern in Prowess.
This information is available at a quarterly frequency.
The stock exchanges also provide separately, details of the
ownership of the promoters and others who own more than
one per cent of the equity, every quarter. This information
is available in the Table: Equity Ownership of Major Investors.
While the Table Equity Ownership Pattern provides
structured and comprehensive data on ownership, the details of ownership by major owning individuals and institutions is available separately in the Table Equity Ownership of Major Investors. Prowess provides a time-series
for both but, the time-series of the ownership of individuals and institutions often faces nomenclature issues.
Prowess also captures the names of subsidiaries, auditors
and bankers. While the first two disclosures are mandatory, the disclosure of bankers is voluntary. Prowess tracks
the history of auditors engaged by companies. This data is

sourced from the Annual Reports.
Related party transactions is a relatively new disclosure by
companies. Clause 49 itself is a new stipulation (October 2004) that came into effect essentially in December
2005. These transactions are listed in the Annual Report.
Prowess contains the related party transaction details provided by companies. It also normalises the data to enable
comparisons and analysis.
The stock exchanges also provide very useful transactional
information. These are secondary market operations of directors and senior management (insider) and also by others
who have bulk transactions.
Board of Directors
This Table stores the names of the directors of a company
during an accounting period. The data is sourced from the
Annual Reports of companies. It therefore pertains to the
year of the report.
Each Record of this Table corresponds to information of
one director of one company as of a date. The date refers
to the date of the balance sheet as per the Annual Report.
The information contained in this table includes the name
of the director, designation, the detailed break-up of the
remuneration received by the director from the company
during the year and the number of positions held by the
director in other companies. It also includes the dates on
which a director may have been appointed, may have retired or resigned from the directorship of the company during the year.
Dates of appointment, retirement and resignation are
sourced from the Annual Reports. They are not reported
Clause 49
15
in the database as may be seen from the news. For example, if a director resigns from a company or if a new
director is appointed and if such news is available from
reliable sources other than the Annual Report, it is not incorporated into this Table. Such news may be captured by
Prowess and can be seen in the news section. But, this
news is not captured in this Table because this Table maintains a time-series sourced from the Annual Reports. This
ensures a uniform degree of comprehensiveness of this information.
A consequence of the above approach is that the Board of
Directors does not necessarily reflect the latest composition of the Board of Directors.
CMIE makes efforts to ensure that the names of directors
are entered such that they enable comparison over years.
To enable this, minor differences in spelling or ordering
of the names between years are removed. For example, if
a director is reported as Ashok Sharma in one year and
Sharma Ashok in another year, or if Ashok is spelt as
Ashoke in another year, then to the extent that we are reasonably sure that the different names imply the same person, we maintain the same spelling through the years. Here
we prefer functionality over fidelity.
There is much heterogeneity in the designations of directors. This heterogeneity is partly the result of some companies being very imaginative in assigning designations and
partly because there is no reason why designations must
be standardised. But, for all practical purposes and more
importantly for all comparisons (cross-sectional and temporal) a Chairman is the same as a Chairperson and the
two are possibly not very different from Chairman Emeritus. CMIE makes efforts to bring in some order in the
designations by creating designation categories and mapping the designations assigned by companies to these categories. This standardisation is done for designations of
directors and key personnel of the company.
Another important contribution by CMIE in the creation of

this database is the classification of directors of listed companies by three attributes. Every director of a listed company is classified by CMIE as being an Executive or Nonexecutive director; an Independent or Not-independent director and; a Promoter or Non-promoter director.
therefore pertains to the accounting years of the companies.
Companies do not publicly reveal a classification of their

directors by these attributes although regulations require
them to effectively classify them as such since this determines the conformity of the composition of the Board of
Directors and the various committees of the Board of Directors to regulatory requirements.
Listed companies are required to inform the stock exchanges on which they are listed regarding any meeting of
the Board that is scheduled to take place. This information
is provided to the exchange(s) in advance. The companies are also required to inform the exchanges regarding
the purpose(s) of the meeting.
CMIE uses evidences available within the Annual Report

to make such classifications. These are not official and are
often tentative reflecting judgments made by CMIE.
The stock exchanges make this information public on their

websites. CMIE captures this information and databases
it. It also classifies the purpose of the meeting to enable a
search on certain types of meetings.
Composition of Committees of the

Board
Listed companies are required to create several committees
of the Board. These necessarily consist of members of the
Board of Directors. Regulations stipulate the composition
of many of these committees. For example, a majority of
the members of the Audit Committee of the Board should
be Independent directors.
This Table, Composition of Committee of the Board, stores
information regarding the composition of these committees over time. Each Record in this Table contains information on one director and one committee on which s/he is
appointed during an accounting period. So, the composition of one committee in one year is spread over mulitiple
Records. Similarly, the committees on which one Director
is a member is spread over multiple Records. Such information is available only for listed companies. The data is
sourced from the Annual Reports of the companies and it
Board Meetings
This Table stores the board meetings related information

collected by CMIE from the two major stock exchanges of
the country the National Stock Exchange and the Bombay Stock Exchange. Each Record includes the date of the
announcement, the exchange that made the announcement,
the company that is scheduled to hold the meeting, the date
on which the meeting would be held, the purpose as stated
by the exchange and the purpose as classified by CMIE.
While this information is mostly useful because it provides
prior notice of the scheduled board meetings in the future,
historical data regarding the announcements remain in the
Prowess database.
Equity Ownership Pattern

Stock exchanges provide detailed information on the pattern of ownership of equity capital of companies listed
with them. Such data is made available by them on a quarterly basis. CMIE collects such information from the Na-
March 27, 2014
16
tional Stock Exchange and the Bombay Stock Exchange
and makes it available in Prowess.
The presentation by the exchanges is well structured.
Broadly, it divides the owners of equity shares into two
broad groups promoters and non-promoters. There is
also a third category, custodians that is not a part of promoters or non- promoters.
Promoters are divided into Indian and foreign promoters
and within each there is a further sub-division of the types
of owners. Non-promoters are sub-divided into institutional and non-institutional owners of the equity capital.
Again, each of these has further sub-divisions.
For each of the categories, the exchanges provide information on the number of shares held, number of shareholders, number of shares dematerialised and the number
of pledged shares. Pledged shares is available only for
promoter categories and for institutional non-promoters.
Prowess stores the absolute values and the per cent share
in total for each indicator for each ownership category.
This structured presentation of information became available only from 2001. Prior to this, highly unstructured
and irregular information on the shareholding pattern was
available. This was so unstructured that it could not be
databased meaningfully. Prowess therefore provides a
series that begins only in 2001. Disclosures regarding
pledged shares is available only from 2010.
Although this information is well structured and potentially insightful with its break-up of promoter and nonpromoter, it suffers from some lack of clarity on the definition of the term promoter.
SEBI describes promoter as the person(s) who are in control of the company directly or indirectly, whether as shareholders, directors or otherwise or person(s) named as promoter in any offer document of the company. It also has a
rather circular extension of the above definition by stating
that promoters are also persons named as promoters by the
March 27, 2014
company in the disclosure under the provisions of the Listing Agreement. One of the disclosures under these provisions is the disclosure under discussion here. Therefore
implicitly, a promoter is also a person who the company
has called a promoter.
With such sweeping and liberal definition of a promoter,
every company should have at least some promoter. However, this is not the case. There are several companies
that have no promoters. In the quarter ended December
2010, 43 listed companies had no promoters.
CMIE databases and reports this data as it is available
without any significant modification.
Each Record in this Table pertains to the information for
one company in one quarter. All the information is stored
as individual Indicators. Even the per cent shares in total
are stored as individual Indicators.
Subsidiaries
Each Record in this Table pertains to one subsidiary of a
company in the year of the Annual Report. Prowess also
provides details of the subsidiaries including full financial
statements, etc in the database. A subsidiary is treated as
any other company in the database. Prowess also separately provides details regarding related party transactions
between the parent and subsidiary companies.
This Table provides the link that associates a parent company with its subsidiaries. Each Record contains the name
of the parent company and one subsidiary. If a company
has n subsidiaries in a year then there are n Records in
this Table, each showing the name of one subsidiary.
Auditors
Equity Ownership of Major Investors
This Table stores the details of ownership of individual entities (including persons and institutions). It includes a
pointer to the name of the entity, the number of shares,
number of demat shares and percent of total shares owned
by the entity as of the date of the Record.
This data is available on a quarterly basis. Such data is
available only for large investors those with a shareholding of more than 1 per cent. Each Record pertains to the
details of ownership of one entity in one company as of
end of one quarter.
Thus, for example, this Table stores the number of shares
of Infosys owned by Nandan Nilekani and Rohini Nilekani
at the end of each quarter, if they own more than one per
cent of the total outstanding shares as of the end of the
quarter.
This Table contains the names of the statutory auditors of

the company and other auditors if any that are associated
with the company. Each Record in this Table pertains to
one auditor of the company in the year of the Annual Report. The name of the partner of the auditing firm is also
captured in this Table.
Bankers
This Table contains the names of the bankers of the company during a year. A company may have multiple bankers
in a year. The disclosure of bankers is not mandatory but
most companies do provide this information. Each record
in this Table contains the name of one bank associated with
one company in one year. The year is as of the annual report.
17
Related Party Transactions

Perhaps, one of the most important disclosures relating to
corporate governance made by companies is the one pertaining to related party transactions.
A company may have transactions with entities that are related to it. Related parties include holding company, subsidiary company, key personnel and their relatives. The
transactions could be to revenue generating or may involve expenses or it could be a capital transaction such as a
borrowing. Good corporate governance requires that such
transactions that a company may undertake with related
parties should be normal. Disclosures regarding these enable investors to judge the companys actions. Such transactions have to be disclosed in the Annual Report. Prowess
captures such information.
Accounting Standard 18 (AS-18) of the Institute of Chartered Accountants of India (ICAI) provides the guidelines
regarding disclosures of related party transactions. Disclosure of such information became mandatory from 2004.
Disclosures are mandatory for listed companies, banks, financial institutions, companies with sales of over Rs.500
million, or with a borrowing of over Rs.100 million, or the
holding or subsidiary companies of any of these.
Prowess classifies the related parties and the transactions
into standardised types of related parties and transactions.
These standardisations makes it possible to access the information with some predictability. It overcomes the problem of a high degree of variability in the nomenclature
used by companies in describing related parties and their
transactions.
Each Record in this Table contains information on the related party transaction of a company during an accounting
period with a related party. However, a company may have
multiple transactions with a related party during a year.
The key indicator for this Table therefore is quite long. It
includes the transaction type and the related party type besides the company name, the accounting period and the
name of the related party.
basis, to the company. Companies in turn are required to

report these to the exchange(s) on which the company is
listed. The exchanges then make this information public.
Besides the key, the Table contains a description of the

transaction and the value of the transaction.
CMIE captures this information and makes it available in

Prowess. The Table: Insider Trading stores this information.
Bulk and block deals and insider trading

Transactions in the secondary equities markets that involve
more than half a per cent of the total number outstanding
shares of a company are considered bulk deals. All such
deals are reported to the stock exchange by the member
broker of the exchange. The exchange, in turn, makes
this information public. The information made available
includes the name of the entity that engaged in the bulk
transaction (called the client, of the member-broker), the
quantity of shares bought / sold and the price at which the
trade was transacted.
*Insider trading transactions

Insider transactions are transactions entered into by persons who are
insiders in a company. Insider trading transactions refer to
purchase
or sale of securities, mainly shares, by someone who possesses inside
information or prior information about a company such as
its performance
A single transaction that involves at least 500,000 shares

or a value of at least Rs.50 million is called a block deal.
The exchanges have a separate window for the trading of
such deals. Information on such deals is made public by
the exchanges at the end of market hours.
and prospects which is not yet available to ordinary investors, and
Both the major stock exchanges the NSE and the BSE
provide such information. These are captured and made
available in Prowess.
trading of a corporates securities by the insiders, viz. directors,
Two Tables: Bulk and Block Deals Executed on BSE and

Bulk and Block Deals Executed on NSE capture this information.
SEBI mandates that any person who holds more than 5 per
cent of the shares of any listed company or is a director
or officer of a listed company needs to disclose the shares
held by him/her and the changes in the same on a continual
which, if available, might affect its share price. Insider

trading means
management personnel, shareholders, etc. of the corporate

based on some
unpublished price sensitive information.
Mere insider trading may be legal, but assumes notoriety
only when
insiders trade on the basis of material non-public information obtained
March 27, 2014
18
during the performance of duty by the insider. The Securities and
Exchange Board of India (Prohibition of Insider Trading)
Regulations,
1992, prohibit insider trading and prescribe penalties for
it.
1. is a director of a company, or is deemed to be a director of that

company or,
2. occupies the position as an officer or an employee of
SEBI regulations stipulate policy on disclosures and code

of internal
procedures and conduct for listed companies for prevention of insider
the company or holds a position involving a professional or business
trading. This includes disclosure of interest or holding by

directors
relationship between himself and the company

[whether temporary or
and officers and substantial shareholders in listed companies.
bill noted the need to incorporate insider trading provisions

in the
permanent] and who may reasonably be expected to

have an access to
Under the regulations for insider trading transactions, every listed
Securites and Exchange Board of India Act itself. It stated

that Since
unpublished price sensitive information in relation

to that company.
company, within two working days of receipt, has to disclose the following
the term insider trading has not been defined so far in any
statute
Connected person means any person who is a connected

person six months
information to all stock exchanges on which the company

is listed:
(including SEBI Act or SCRA), recognition of this concept

in the Companies
prior to an act of insider trading.
The standing committee on finance which made a report

on the new companies
Bill/Act may actually empower SEBI in preventing such

kind of activities.
The law states that no insider shall

1. either on his own behalf or on behalf of any other
person, deal
An insider has been defined by SEBI as any person who,

1. is or was connected with the company or is deemed
to have been
connected with the company and is reasonably expected to have access to
unpublished price sensitive information in respect of
securities of a
company, or
2. has received or has had access to such unpublished
price sensitive
information.
A connected person is defined as any person who
March 27, 2014
in securities of a company listed on any stock exchange when in

possession of any unpublished price sensitive information
or,
Any person who holds more than five per cent shares
or voting rights in
any listed company shall disclose to the company,
the number of shares
or voting rights held by such person, on becoming
such holder, within
two working days.
Similarly, any person who is a director or officer of
a listed company
2. communicate or counsel or procure directly or indirectly any
shall disclose to the company in Form B the number

of shares or voting
unpublished price sensitive information to any person who while in
rights held and positions taken in derivatives by such

person and his
possession of such unpublished price sensitive information shall not
dependents, within two working days of becoming a

director or officer
deal in securities.
of the company.
19
And, any person who holds more than 5 per cent
shares or voting rights
in any listed company shall disclose to the company
the number of shares
or voting rights held and change in shareholding or
voting rights
Also, any person who is a director or officer of a
listed company,
shall disclose to the company the total number of
shares or voting rights
held and change in shareholding or voting rights if
the change exceeds
Rs.5 lakh in value or 25,000 shares or 1 per cent of
total shareholding
or voting rights, whichever is lower.

Information on the aforesaid transactions entered into by
insiders
are reported by the company to the Stock Exchange within
two working
days. The stock exchange then makes this information
publicly available.
Such information as is made publicly available by the exchanges is
Transaction date
Whether transaction of for buying or selling
Exchange on which reported
Party by which transaction was reported
Number of shares transacted
Number of shares transacted as a percentage of outstanding shares
captured by CMIE and made available in Prowess.

The information available in the Prowess report on insider
trading transactions of a company include
Name of acquirer/seller
Shares held post the transaction

Shares held post the transaction as percentage of
outstanding shares
March 27, 2014
20
B OARD
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
March 27, 2014
Indicator
Date
Name of director
Designation
Designation category
Board meetings attended
Order of appearance
Salary
Directors sitting fees
Contribution to provident fund
Bonus / Commission
Perquisites
Retirement benefits
Total remuneration
Executive/Non-executive classification
Promoter/non-promoter classification
Independent/non-independent classification
No of other companies chairperson
Has resigned
No of committee positions held
Has retired
Last AGM attended
Appointment date
Resignation date
No of other companies director
corpdiro desig seqno
OF
D IRECTORS
Fields & formula

= corpdiro cocode
= corpdiro date
= directors name
= designation
= category
= board meetings attended
= corpdiro order
= salary
= sitting fees
= contrib to pf
= bonus commission
= perquisites
= retirement benefits
= tot remuneration
= exec non exec category
= prom non prom category
= indep non indep category
= no of oth cos chairperson
= has resigned
= no of committee pos held
= has retired
= last agm attended
= appointment date
= resignation date
= no of oth cos director
= corpdiro desig seqno
C OMPOSITION
Sr.No.
1
2
3
4
5
6
OF
C OMMITTEE OF
THE
Indicator
Date
Name of director
Committee name
Designation in committee
Number of meetings attended
B OARD
21
Fields & formula
= dirocomit cocode
= dirocomit date
= dirocomit director name
= committee name
= desig in committee
= meetings attended
March 27, 2014
22
B OARD M EETINGS
Sr.No.
1
2
3
4
5
6
March 27, 2014
Indicator
Date
Abbreviated purpose
Purpose of meeting
Announcement date
Exchange name
Fields & formula

= boardmt cocode
= bm date
= bm abbv purpose
= bm purpose
= bm announcement date
= bm announcement exch
E QUITY OWNERSHIP PATTERN

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Indicator
Prowess company code.
Date
Total number of equity shares
Shares held by promoters
Shares held by Indian promoters
Shares held by Indian individuals and hindu undivided families as promoters
Shares held by central and state government/s as promoters
Shares held by Indian corporate bodies as promoters
Shares held by financial institutions and banks as promoters
Shares held by other promoters
Shares held by foreign promoters
Shares held by foreign individuals (NRIs & POIs) as promoters
Shares held by foreign corporate bodies as promoters
Shares held by foreign institutions as promoters
Shares held by other foreign promoters
Shares held by groups of like-minded individuals as promoters
Shares held by non-promoters
Shares held by institutions as non-promoters
Shares held by mutual funds and UTI as non-promoter
Shares held by banks, financial institutions, and insurance cos. as
non-promoters
Shares held by insurance companies as non-promoters
Shares held by financial institutions and banks as non-promoters
Shares held by central and state government/s as non-promoters
Shares held by foreign institutional investors as non-promoters
Shares held by venture capital funds as non-promoters
Shares held by foreign venture capital investors as non-promoters
Shares held by other institutional investors as non-promoters
Shares held by non-institutional investors
Shares held by corporate bodies as investors
Shares held by individual investors
Shares held by individual investors with a share capital of up to Rs. 1
lakh
Shares held by individual investors with share capital exceeding Rs. 1 lakh
Shares held by other investors
Shares held by custodians
Total equity shares in per cent.
Proportion of shares held by promoters
Proportion of shares held by Indian promoters
Proportion of shares held by Indian individuals and hindu undivided
families as promoters
Proportion of shares held by central and state government/s as promoters
Proportion of shares held by Indian corporate bodies as promoters
Proportion of shares held by financial institutions and banks as promoters
Proportion of shares held by other promoters
23
Fields & formula
= shp cocode
= shp date
= total equity
= promoters equity
= indian promoters equity
= ind prom indiv huf equity
= ind prom govt equity
= ind prom corp bodies equity
= ind prom fi banks equity
= ind prom others equity
= frgn promoters equity
= frgn prom indiv nri equity
= frgn prom corp bodies equity
= frgn prom institutions equity
= frgn prom others equity
= persons concert equity
= non promoters equity
= institutions equity
= mfunds uti equity
= banks fi insure govt equity
= insurance equity
= fi banks equity
= govt equity
= fii equity
= venture cap equity
= frgn venture cap equity
= other inst equity
= non institutions equity
= non inst corp bodies equity
= non inst indiv equity
= non inst indiv upto 1lakh equity
= non inst indiv more 1lakh equity
= non inst others equity
= custodians equity
= total pct
= promoters pct
= indian promoters pct
= ind prom indiv huf pct
= ind
= ind
= ind
= ind
prom
prom
prom
prom
govt pct
corp bodies pct
fi banks pct
others pct
(Continued. . . )
March 27, 2014
24

Sr.No.
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
Indicator
Proportion of shares held by foreign promoters
Proportion of shares held by foreign individuals (including NRIs) as
promoters
Proportion of shares held by foreign corporate bodies as promoters
Proportion of shares held by foreign institutions as promoters
Proportion of shares held by other foreign promoters
Proportion of shares held by groups of like-minded individuals as promoters
Proportion of shares held by non-promoters
Proportion of shares held by institutions as non-promoters
Proportion of shares held by mutual funds and UTI as non-promoter
Proportion of shares held by banks, financial institutions, and insurance
cos. as non-promoters
Proportion of shares held by insurance companies as non-promoters
Proportion of shares held by financial institutions and banks as
non-promoters
Proportion of shares held by central and state government/s as
non-promoters
Proportion of shares held by foreign institutional investors as
non-promoters
Proportion of shares held by venture capital funds as non-promoters
Proportion of shares held by foreign venture capital investors as
non-promoters
Proportion of shares held by other institutions as non-promoters
Proportion of shares held by non-institutional investors
Proportion of shares held by corporate bodies as investors
Proportion of shares held by individual investors
Proportion of shares held by individual investors with a share capital of
up to Rs. 1 lakh
Proportion of shares held by individual investors with share capital
exceeding Rs. 1 lakh
Proportion of shares held by other investors
Proportion of shares held by custodians
Total number of demat shares
Demat shares held by promoters
Demat shares held by Indian promoters
Demat shares held by Indian individuals and hindu undivided families as
promoters
Demat shares held by central and state government/s as promoters
Demat shares held by Indian corporate bodies as promoters
Demat shares held by financial institutions and banks as promoters
Demat shares held by other promoters
Demat shares held by foreign promoters
Demat shares held by foreign individuals (including NRIs) as promoters
Demat shares held by foreign corporate bodies as promoters
Demat shares held by foreign institutions as promoters
Fields & formula

= frgn promoters pct
= frgn prom indiv nri pct
= frgn prom corp bodies pct
= frgn prom institutions pct
= frgn prom others pct
= persons concert pct
= non promoters pct
= institutions pct
= mfunds uti pct
= banks fi insure govt pct
= insurance pct
= fi banks pct
= govt pct
= fii pct
= venture cap pct
= frgn venture cap pct
= other inst pct
= non institutions pct
= non inst corp bodies pct
= non inst indiv pct
= non inst indiv upto 1lakh pct
= non inst indiv more 1lakh pct
= non inst others pct
= custodians pct
= total demat
= promoters demat
= indian promoters demat
= ind prom indiv huf demat
= ind prom govt demat
= ind prom corp bodies demat
= ind prom fi banks demat
= ind prom others demat
= frgn promoters demat
= frgn prom indiv nri demat
= frgn prom corp bodies demat
= frgn prom institutions demat
(Continued. . . )
March 27, 2014

Sr.No.
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
Indicator
Demat shares held by other foreign promoters
Demat shares held by groups of like-minded individuals as promoters
Demat shares held by non-promoters
Demat shares held by institutions as non-promoters
Demat shares held by mutual funds and UTI as non-promoter
Demat shares held by banks, financial institutions, and insurance cos. as
non-promoters
Demat shares held by insurance companies as non-promoters
Demat shares held by financial institutions and banks as non-promoters
Demat shares held by central and state government/s as non-promoters
Demat shares held by foreign institutional investors as non-promoters
Demat shares held by venture capital funds as non-promoters
Demat shares held by foreign venture capital investors as non-promoters
Demat shares held by other institutions as non-promoters
Demat shares held by non-institutional investors
Demat shares held by corporate bodies as investors
Demat shares held by individual investors
Demat shares held by individual investors with a share capital of up to Rs.
1 lakh
Demat shares held by individual investors with share capital exceeding Rs.
1 lakh
Demat shares held by other investors
Demat shares held by custodians
Total number of individual shareholders
Number of individual holders in promoters
Number of individual holders in Indian promoters
Number of individual holders in Indian individuals and hindu undivided
Number of individual holders in central and state government/s as promoters
Number of individual holders in Indian corporate bodies as promoters
Number of individual holders in financial institutions and banks as
promoters
Number of individual holders in other promoters
Number of individual holders in foreign promoters
Number of individual holders in foreign individuals (including NRIs) as
promoters
Number of individual holders in foreign corporate bodies as promoters
Number of individual holders in foreign institutions as promoters
Number of individual holders in other foreign promoters
Number of individual holders in groups of like-minded individuals as
promoters
Number of individual holders in non-promoters
Number of individual holders in institutions as non-promoters
Number of individual holders in mutual funds and UTI as non-promoter
Number of individual holders in banks, financial institutions, and
25
Fields & formula
= frgn prom others demat
= persons concert demat
= non promoters demat
= institutions demat
= mfunds uti demat
= banks fi insure govt demat
= insurance demat
= fi banks demat
= govt demat
= fii demat
= venture cap demat
= frgn venture cap demat
= other inst demat
= non institutions demat
= non inst corp bodies demat
= non inst indiv demat
= non inst indiv upto 1lakh demat
= non inst indiv more 1lakh demat
= non inst others demat
= custodians demat
= total no of
= promoters no of
= indian promoters no of
= ind prom indiv huf no of
= ind prom govt no of
= ind prom corp bodies no of
= ind prom fi banks no of
= ind prom others no of
= frgn promoters no of
= frgn prom indiv nri no of
= frgn prom corp bodies no of
= frgn prom institutions no of
= frgn prom others no of
= persons concert no of
= non promoters no of
= institutions no of
= mfunds uti no of
= banks fi insure govt no of
(Continued. . . )
March 27, 2014
26

Sr.No.
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
Indicator
insurance cos. as non-promoters
Number of individual holders in insurance companies as non-promoters
Number of individual holders in financial institutions and banks as
non-promoters
Number of individual holders in central and state government/s as
non-promoters
Number of individual holders in foreign institutional investors as
non-promoters
Number of individual holders in venture capital funds as non-promoters
Number of individual holders in foreign venture capital investors as
non-promoters
Number of individual holders in other institutions as non-promoters
Number of individual holders in non-institutional investors
Number of individual holders in corporate bodies as investors
Number of individual holders in individual investors
Number of individual holders in individual investors with a share capital
of up to Rs. 1 lakh
Number of individual holders in individual investors with share capital
exceeding Rs. 1 lakh
Number of individual holders in other investors
Number of individual holders in custodians
Total number of shares pledged.
Shares pledged by promoters
Shares pledged by Indian promoters
Shares pledged by Indian individuals and hindu undivided families as
promoters
Shares pledged by central and state government/s as promoters
Shares pledged by Indian corporate bodies as promoters
Shares pledged by financial institutions and banks as promoters
Shares pledged by other promoters
Shares pledged by foreign promoters
Shares pledged by foreign individuals (including NRIs) as promoters
Shares pledged by foreign corporate bodies as promoters
Shares pledged by foreign institutions as promoters
Shares pledged by other foreign promoters
Shares pledged by non-promoters
Shares pledged by institutions as non-promoters
Shares pledged by mutual funds and UTI as non-promoter
Shares pledged by banks, financial institutions, and insurance cos. as
non-promoters
Shares pledged by insurance companies as non-promoters
Shares pledged by financial institutions and banks as non-promoters
Shares pledged by central and state government/s as non-promoters
Shares pledged by foreign institutional investors as non-promoters
Shares pledged by venture capital funds as non-promoters
Fields & formula

= insurance no of
= fi banks no of
= govt no of
= fii no of
= venture cap no of
= frgn venture cap no of
= other inst no of
= non institutions no of
= non inst corp bodies no of
= non inst indiv no of
= non inst indiv upto 1lakh no of
= non inst indiv more 1lakh no of
= non inst others no of
= custodians no of
= total plg equity
= promoters plg equity
= indian promoters plg equity
= ind prom indiv huf plg equity
= ind prom govt plg equity
= ind prom corp bodies plg equity
= ind prom fi banks plg equity
= ind prom others plg equity
= frgn promoters plg equity
= frgn prom indiv nri plg equity
= frgn prom corp bodies plg equity
= frgn prom institutions plg equity
= frgn prom others plg equity
= non promoters plg equity
= institutions plg equity
= mfunds uti plg equity
= banks fi insure govt plg equity
= insurance plg equity
= fi banks plg equity
= govt plg equity
= fii plg equity
= venture cap plg equity
(Continued. . . )
March 27, 2014

Sr.No.
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
Indicator
Shares pledged by foreign venture capital investors as non-promoters
Shares pledged by other institutions as non-promoters
Total of shares pledged in per cent.
Proportion of shares pledged by promoters
Proportion of shares pledged by Indian promoters
Proportion of shares pledged by Indian individuals and hindu undivided
Proportion of shares pledged by central and state government/s as promoters
Proportion of shares pledged by Indian corporate bodies as promoters
Proportion of shares pledged by financial institutions and banks as
promoters
Proportion of shares pledged by other promoters
Proportion of shares pledged by foreign promoters
Proportion of shares pledged by foreign individuals (including NRIs) as
promoters
Proportion of shares pledged by foreign corporate bodies as promoters
Proportion of shares pledged by foreign institutions as promoters
Proportion of shares pledged by other foreign promoters
Proportion of shares pledged by non-promoters
Proportion of shares pledged by institutions as non-promoters
Proportion of shares pledged by mutual funds and UTI as non-promoter
Proportion of shares pledged by banks, financial institutions, and
insurance cos. as non-promoters
Proportion of shares pledged by insurance companies as non-promoters
Proportion of shares pledged by financial institutions and banks as
non-promoters
Proportion of shares pledged by central and state government/s as
non-promoters
Proportion of shares pledged by foreign institutional investors as
non-promoters
Proportion of shares pledged by venture capital funds as non-promoters
Proportion of shares pledged by foreign venture capital investors as
non-promoters
Proportion of shares pledged by other institutions as non-promoters
Notes in shareholding pattern
Source from where data is captured
27
Fields & formula
= frgn venture cap plg equity
= other inst plg equity
= total plg pct
= promoters plg pct
= indian promoters plg pct
= ind prom indiv huf plg pct
= ind prom govt plg pct
= ind prom corp bodies plg pct
= ind prom fi banks plg pct
= ind prom others plg pct
= frgn promoters plg pct
= frgn prom indiv nri plg pct
= frgn prom corp bodies plg pct
= frgn prom institutions plg pct
= frgn prom others plg pct
= non promoters plg pct
= institutions plg pct
= mfunds uti plg pct
= banks fi insure govt plg pct
= insurance plg pct
= fi banks plg pct
= govt plg pct
= fii plg pct
= venture cap plg pct
= frgn venture cap plg pct
= other inst plg pct
= shp notes
= shp source name
March 27, 2014
28
E QUITY OWNERSHIP
Sr.No.
1
2
3
4
5
6
7
8
9
10
March 27, 2014
Indicator
Date
Type of shares
Shareholder name code
Number of shares
Percentage of shares
Number of shares in demat form
Number of share holders
plg shares nos (title not defined)
plg shares pct total (title not defined)
OF
M AJOR I NVESTORS
Fields & formula

= hpc cocode
= hpc date
= holder type
= holder name code
= shares hld nos
= shares hld pct
= demat shares hld nos
= no of holders
= plg shares nos
= plg shares pct total
S UBSIDIARIES
Sr.No.
1
2
3
4
5
Indicator
Date
Name of subsidiary
Effective date
Order of appearance of subsidiary
29
Fields & formula
= sbshist cocode
= sbshist date
= subsi name
= subsi effective date
= sbshist order
March 27, 2014
30
AUDITORS
Sr.No.
1
2
3
4
5
March 27, 2014
Indicator
Date
Auditor
Partner name
Order
Fields & formula

= audhist cocode
= audhist date
= auditor name
= auditor partner name
= audhist order
R ELATED PARTY T RANSACTIONS

Sr.No.
1
2
3
4
5
6
7
8
Indicator
Date
Source of related party transaction
Related party name
Transaction description
Related party type
Type of related party transaction
Related party transaction value
31
Fields & formula
= nfinrel cocode
= nfinrel date
= nfinrel source name
= party name
= transaction description
= related party type
= transaction type
= transaction val
March 27, 2014
32
BANKERS
Sr.No.
1
2
3
4
March 27, 2014
Indicator
Date
Bank
Order
Fields & formula

= bnkhist cocode
= bnkhist date
= banker name
= bnkhist order
B ULK
AND
Sr.No.
1
2
3
4
5
6
7
8
9
B LOCK D EALS E XECUTED ON BSE

Indicator
Deal type
Date
Record number
Client code
Client name
Traded quantity
Price per share
Remarks
33
Fields & formula
= bsestkd cocode
= bse bbd deal type
= bse bbd date
= bse bbd rec num
= bse bbd client code
= bse bbd client name
= bse bbd traded qty
= bse bbd share price
= bse bbd remarks
March 27, 2014
34
B ULK
Sr.No.
1
2
3
4
5
6
7
8
9
March 27, 2014
Indicator
Deal type
Date
Record number
Clients code
Clients name
Trading quantity
Price per share
Remarks
AND
B LOCK D EALS E XECUTED ON NSE
Fields & formula

= nsestkd cocode
= nse bbd deal type
= nse bbd date
= nse bbd rec num
= nse bbd client code
= nse bbd client name
= nse bbd traded qty
= nse bbd share price
= nse bbd remarks
I NSIDER T RADING
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Indicator
Deal sequence number
Deal type
Exchange
Transaction from date
Transaction to date
Security
Deal disclosed by
Client name
Mode of acquisition/sale
Disclosure regulation
Number of shares transacted
Shares transacted in per cent
Shares held after transaction
Shares held in per cent
35
Fields & formula
= stkinsd cocode
= stkinsd seqno
= stkinsd deal type
= st exch
= st frdate
= st todate
= st inst type
= st disclosed by
= st clname
= st mode of acq sale
= st reg type
= st no shares txnd
= st shares trans pct
= st shares held aft txn
= st shares held pct
March 27, 2014
36
March 27, 2014
37
Chapter 3
Contents
Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Total income . . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Change in stock . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Total expenses . . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Profits & appropriations . . . . . . . . . . . . . . . . .
Annual financial statement: Total liabilities . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Contingent liabilities . . . . . . . . . . . . . . . . . . .
Annual financial statement: Total assets . . . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Cash flow . . . . . . . . . . . . . . . . . . . . . . . . .
Annual financial statement: Foreign exchange transactions . . . . . . . . . . . . . .
Annual financial statement: Miscellaneous Disclosures . . . . . . . . . . . . . . . .
Annual financial statement: Statutory Disclosures by Banks . . . . . . . . . . . . .
Annual financial statement: Banking Disclosures Based on Basel II (Pillar 3) Norms
Annual financial statement: Disclosures by Housing Finance and NBFCs . . . . . .
Annual financial statement: Miscellaneous Indicators . . . . . . . . . . . . . . . . .
Industry-wise distribution: Basel II(Pillar 3) . . . . . . . . . . . . . . . . . . . . . .
Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Maturity of Deposits & Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interim Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes of Interim Financial statements . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
39
45
50
51
66
74
85
87
106
109
110
112
118
125
129
130
131
132
133
138
March 27, 2014
38
Credit Ratings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Effective Date of merger for Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
March 27, 2014
39
There are two kinds of financial statements one that is
published by companies in their Annual Reports at the end
of their accounting period and the ones that are published
by listed companies in newspapers and provided to stock
exchanges every quarter. We refer to the former as the
annual financial statements and the latter as the interim financial statements. Interim financial statements are mostly
for three months or multiples thereof while annual financial statements are by definition for 12 months, but they
are often for a period other than 12 months.
Conventionally, annual financial statements are presented
in Annual Reports in one of the few structured formats designed for printed presentations. There is a top view of
the Income and Expenditure Statement and the Assets and
Liabilities Statement that provides the broad outline of the
finances. Usually, both these statements are presented on a
single page, each. This is followed by Schedules that provide the details. And, further details are provided in the
Notes to Accounts and the even smaller details are found
in the footnotes.
The Prowess database flattens this layered presentation
into one long format with an organisational structure.
There are 8 nodes to this structure: Income, Change in
Stocks, Expenses, Profits and its Appropriation, Liabilities, Assets, Contingent Liabilities and Cash Flow. The detailed break-up of these is given under each of these nodes.
In the database there are no schedules or notes. A reasonably comprehensive list of all the information is listed in
this flattened structure. The list reflects the usual disclosures made by companies. It is long as it tries to capture
as much of granular information as possible, and it also incorporates several sub-headings to capture data of varying
levels of granularity of disclosure.
Separately, Prowess captures the disclosures made by
companies in their Annual Reports according to the var-
ious Accounting Standards specified by the Institute of

Chartered Accountants of India and according to the stipulations of the Reserve Bank of India.
There is an overlap of information presented in the 8-nodes
tree-structure and the disclosures as per the Accounting
Standards and RBI stipulations. The data under the 8nodes is normalised as per the CMIE methodology and the
rest is captured without normalisation since these presentations are highly standardised.
All this detailed data gives rise to the creation of a large
number of ratios. Prowess creates and stores the formulae
for these for the convenience of the user. The values of the
ratios are also stored in the database for convenience.
Companies disclose their outstanding investments in a separate Schedule. Since this information is security-bysecurity and the names and the number of securities is a
variable that has a very wide range, it is stored in a separate Table.
The interim financial statements are standardised by SEBI.
But, many companies disclose more than is mandated by
the authorities in their standardised format. The Prowess
database tries to capture as much of this additional information as well in a separate Table.
This section also captures ratings announcements by the
official rating agencies.
Annual Financial Statements

There are many logical parts of the regular annual financial statements: income, change in stocks, expenses, profits and its appropriation, liabilities, assets, contingent liabilities, cash flow, foreign exchange transactions & disclosures under certain Accounting Standards. All of these are
covered in this Table. Besides this the Table also includes
disclosures made by banks and NBFCs as per RBI guidelines. Also presented here are the various ratios and fund
flow indicators derived from the annual financial statements.
Both, stand-alone and consolidated financial statements
are captured in the same Table. The Key therefore is the
name of the company, the accounting year-end and the information type.
This is the longest Table in the Prowess database. The long
list of Indicators has a structure that merits an introduction
and some explanation. The structure can be seen as consisting of 14 parts. Each of these is explained in detail
below.
Total income
Total income is the sum of all kinds of income generated
by an enterprise
during an accounting period. It includes income from continuing operations
as well as income from discontinuing operations. It includes income
generated during the normal course of business as well as
extraordinary
or exceptional income. And it includes income generated
from the sale
of goods as well as services. It includes income from investment
activity. It also includes income accruing even without any
sale of goods
or rendering of service or as a result of an investment activity. So
March 27, 2014
40
long as it is income to the company, it is included in this
Indicator.
Total income includes all kinds of income of the company
irrespective
and dividends.
Other income is a residual entry which captures income
generated from
of whether it entails a cash flow or not.
sources that cannot be classified into the any other head of

income.
The Prowess database classifies all kinds of income generated by an
Prior period income included in Total income refers to incomes pertaining
enterprise into four sub-parts:
to prior periods such as recovery of bad debts and provisions written
1. Sales
2. Income from financial services
3. Other income and
4. Prior period and extraordinary income.
back. Extra-ordinary income refers to income such as

profits from sale
of assets.
Total income is the sum of the income classified under

each of these
Total income is gross of indirect taxes, rebates and discounts. It is
sub-parts. Each of the sub-parts has a further break-up.
net of income capitalised and income transferred to Deferred Revenue
Sales primarily represents income from non-financial activities.

Sales includes income from sale of industrial goods and
from providing
non-financial services. Sale of industrial goods includes
income from
sale of goods, scrap, electricity and from repairs, job-work
and construction.
Expenditure.
Change in stock
Change in stock of finished and semi-finished goods is:
closing stock of finished and semi-finished goods less
opening stock of finished and semi-finished goods.
services. Income from financial services includes those

from fee-based
Finished goods can be goods manufactured by a manufacturing company or purchased by it or land or other
property held by it for sale. Semi-finished goods (also
called work-in-progress) includes materials, maintenance
supplies, consumables and tools used in the production
process.
services such as brokerage and fund-based services such

as interest
Where stocks are acquired by a company on account of

a merger or acquisition or transferred during the year on
It also includes fiscal benefits received by the company.

Income from financial activities is classified under Income
from financial
March 27, 2014
account of hiving-off of a division, such stocks are adjusted with the opening stock of finished and semi-finished
goods. The opening stock is increased by the value of the
stock acquired following a merger and reduced by stock
transferred on account of hiving off, if any.
The value of opening stock thus arrived is deducted from
the value of closing stock reported by the company to arrive at the change in stock figure.
The change in stock is positive if closing stock is higher
than the opening stock and negative if the opening stock is
higher than the closing stock.
CMIE does not report the change in stock of securities,
carbon credits and DEPB license as a part of change in
stock of goods. Instead the difference in opening and closing stock of these is adjusted with their purchase and sale
to arrive at the net gain or loss. This net gain or loss is
reported elsewhere.
Srtock adjustments due to mergers, acquisitions, hive-offs,
write-offs, change in excise duties and valuations are included as Addendum indicators.
Total expenses
This is the sum of all revenue expenses incurred by a company during an accounting period. The CMIE methodology of normalisation and data-capture enables the recording of the below-listed types of expenses. The list is designed to be comprehensive. All item heads are not applicable to all companies. However, all disclosures are
mapped to one of these or their sub-parts.
Total expenses is the sum of the item heads listed below.
1. Raw materials, stores and spares
2. Packaging and packing expenses
3. Purchase of finished goods
41
4. Power, fuel and water charges
5. Compensation to employees
6. Indirect taxes
7. Royalties, technical fees, etc.
8. Rent
9. Repairs and maintenance
10. Insurance premium
11. Outsourced industrial jobs
12. Outsourced professional jobs
13. Directors fees
14. Selling and distribution expenses
15. Travel expenses
16. Communication expenses
17. Printing and stationery expenses
18. Miscellaneous expenses
19. Other operational expenses of industrial enterprises
20. Other operational expenses of non-financial services
enterprises
21. Financial services expenses
22. Provisions
23. Depreciation
24. Amortisation
25. Write-offs
26. Expenses capitalised
27. Expenses transferred
28. Prior period and extra-ordinary expenses
29. Provision for direct taxes

Expenses on research and development, internal transfers
and expenses capitalised or transferred to deferred revenue
expeses are shown separately as addendum Indicators.
There is a long list of derived Indicators under Expenses.
Some of these can be clubbed into logical groups and then
there are some important derived Indicators that cannot be
clubbed into any logical group. This loose set is displayed
first under Derived Indicators of Expenses. It includes operating expenses of non-finance and finance companies.
The listing of all expenses is not organised as operating
or non-operating. Therefore, operating expenses is derived
and shown as an addendum Indicator separately.The computation of operating expenses of non-finance companies
is different from that of finance companies and therefore
the two are shown separately.
Similarly, other important derivations such as net financial service charges, non-cash charges, net prior period and
extra-ordinary expenses, cost of goods sold, cost of sales
and cost of sales per day are reported here.
The long list of expense heads covered in Prowess provides an opportunity to create many kinds of interesting
ratios. Prowess provides a number of ratios that show the
distribution of expenses. These are the distribution of total expenses, the distribution of operating expenses separately for non-finance and finance companies, and the ratio
of operating expenses to sales for non-finance companies
and or to financial services income for finance companies.
Besides, there are ratios related to employees such income or profit per employee, directors remuneration to total compensation, etc. There are a set of ratios related to
taxes, including both direct and indirect taxes; another set
of ratios related to interest payments and yet another one
related to the import intensity of raw materials.
Thus, the Derived Indicators of Expenses is quite a long
list of useful derived indicators and ratios.

There are various measures of profits of companies. These
are either gross or net of depreciation, amortisation, interest payments, direct taxes, prior-period and extra-ordinary
transactions, etc. All measures of profits are essentially
derived from the entries made under income and expenses
in the Prowess database. Since all sources of income
and all heads of expenses are captured comprehensively
in Prowess, it is possible to derive the various measures of
profits from these.
Profit after tax is an atomic indicator in Prowess. The rest
of the profit measurs are all derived indicators. The profits
after tax and all other measures of profits as derived from
the database may differ from the profits as presented by
the company. The most likely cause for this difference is
the treatment of transactions pertaining to prior periods or
because of extra-ordinary transactions during a year.
The Prowess database provides a reconciliation between
the atomic net profit after tax as deduced from the database
and as presented in the Annual Report of the company.
Profit after tax as reported by the company is an atomic
Indicator in Prowess. Reconciliation of the difference between net profit after tax and the same as reported by the
company is presented in Addendum Indicators of Profits.
The Prowess database presents a detailed account of the
appropriation of the net profits. These are in terms of dividends paid, profits retained and transfers from/to reserves.
As mentioned earlier, profit after tax is an atomic Indicator in Prowess. All other measures of profits are derived
Indicators and these are presented in Measures of Profits
under Derived Indicators of Profits.Some of these are applicable only to finance companies. These are PBPDTA
and PBPT and their variants. PBDITA and its variants are
applicable only to non-finance companies. The other two
derived measures of profits used in Prowess are PBT and
March 27, 2014
42
Cash profits. These are applicable to all kinds of companies like PAT and its variants.
The term variants used earlier refers to the various income and expense items that are netted out to derive measures of profits that are often more useful than the profit
measures gross of these.
For example, one of the variants is the suffix net of
P&E. P&E is prior period and extra-ordinary transactions. Profits are reduced by the net income from prior
period and extra-ordinary transactions to ensure that the
profits reflect transactions of the current year. Other variant suffixes are net of P&E&OI, which is net of prior
period and extra-ordinary transactions and net of other income; and, net of P&E&OI&FI, which is net of prior
period and extra-ordinary transactions, net of other income
and net of financial services incomes.
All these variants variants for the various profit measures
are presented under Measures of Profits.
Derived Indicators of Profits includes one set of measures
under Distribution of Profits. There are distributions of
four measures of profits. These are PBDITA, PBPDTA,
PBPT and PAT. While the distribution of PAT shows the
share of dividends and retained profits, the rest show the
share of PAT and other components of the measures of
profits. For example, PBDITA consists of provisions,
write-offs, depreciation, amortisation, interest and PAT.
Profitability ratios are derived Indicators based on measures of profits, income and assets and liabilities. Over
35 such measures are provided in the Prowess database.
These are divided into two parts profit margins of income
and returns over investments.
A number of Indicators that are used in the derivation of
the sources of growth in profits are presented under the
sub-part Sources of growth in profits. There are three measures of profits for which these Indicators are provided
PBDITA, PBT and PAT. Growth itself is computed at run-
March 27, 2014
time and is not stored in Prowess. However, these Indicators are used to understand the sources of growth in the
three measures of profits. This understanding is based on
a simple but useful arithmetical construct.
Total liabilities
Total liabilities of a company is the sum of all the resources
deployed by it. It includes all sums it owes to the shareholders in the form of share capital and reserves and surpluses, all sums it owes its lenders in the form of secured
and unsecured loans and all current liabilities and provisions. It includes deferred tax liability.
In the Prowess database, total liabilities balance total assets and, total liabilities is the sum of the following:
1. Paid up shares and similar capital such as, forfeited
equity capital, paid up preference capital, capital
contribution, convertible warrants and minority interest reserves.
2. Reserves and funds, net of accumulated losses, if
any. These include premium reserves, capital redemption reserves, revaluation reserves, employee
stock option reserves, general reserves and balance
as per profit and loss statement. While revaluation
reserves is included here, in most presentations of
Prowess, it is netted out.
3. Borrowings
4. Current liabilities & Provisions
5. Deferred tax liability
The Annual Report provides a lot of information besides
a structured presentation as outlined above. For example, it provides details of the authorised capital, issued and
subscribed capital, number of sharesissued, details of buy-
backs, etc. All of this is covered under the Addendum

information of Liabilities.
Prowess makes fine distinctions in defining share holders
funds and net worth. It defines free and specific reserves
and capital employed clearly so that the same definitions
apply to all companies. All of this a some more Indicators
are presented in Derived Indicators of Liabilities.
Derived Indicators also include an entire section Secured
& unsecured borrowings. This section helps in the selection of Indicators relating to borrowings directly. The presentation in the main listing of all Indicators has one list of
secured borrowings with its detailed break-up and another
list of unsecured borrowings with its detailed break-up. As
a result, the selection of total bank borrowings implied alwyas adding secured bank borrowings and unsecured bank
borrowings. To avoid the tedium, the Derived Indicators of
Liabilities includes this section that provides the secured
and unsecured borrowings for most of the frequently used
borrowing items.
A contingent liability is a possible future obligation which
may arise as a result of some past event. The existence
of this obligation is determined by the occurrence or nonoccurrence of uncertain future events not wholly within the
control of the company. It is not recognised in the financial statements because either the outflow of resources of
the enterprise to settle the obligation is uncertain or a reliable estimate of the amount of the obligation cannot be
made.
Because of uncertainty, contingent liabilities are never
recognised in the financial statements but they are reported
by way of notes. This data field provides the total of all estimated contingent liabilities reported by the company as
at the balance sheet date.
43
As per Accounting Standard 29, provisions, contingent liabilities and contingent assets, issued by the Institute of
Chartered Accountants of India, contingent liabilities are
assessed continually. If it becomes probable that an outflow of resources is required to settle an obligation, which
was previously treated as a contingent liability, then a provision is recognised in the year in which the change in
probability occurs.
Then it will no longer be a contingent liability but will become an actual liability.
Total assets
Total assets is a sum total of all the assets held by a company as on the last day of an accounting period. An asset is
recognised in the balance sheet when it is probable that the
future ecnomic benefits associated with it will flow to the
enterprise. As per Part I of Schedule VI of Companies Act
1956, assets are required to be disclosed under the heads
Fixed Assets, Investments, Current Assets, Loans and Advances and Miscellaneous Expenditure no written off.
This data field is broadly the sum of the amounts disclosed
under each of these assets. Computationally and more precisely, this is the sum of the following data fields:
Net fixed assets
Capital work in progress and net pre-operative expenses pending allocation, if any
Investments
Inventories
Receivables
Loans & advances
Cash & bank balances
Deferred tax assets
Miscellaneous expenses not written off
The new disclosures also throw new light on issues that the
old formats did not necessarily provide. There is thus, a lot
of value in the new AS-related disclosures.
The AS disclosures captured by the Prowess database are:
The Annual Report of a company is a goldmine of information. In recent years its contents have been enrichened by new guidelines issued by the Institute of Chartered Accountants of India (ICAI). Globalisation and the
need to standardise disclosures across nations, the focus on
governance and its impact on increasing disclosures and,
some famous financial scams have raised the bar on transparency.
1. AS-13 Accounting for investments
ICAI has issued a number of Accounting Standards (AS)

in response to these trends. Many of these AS have led to
new disclosures in the Annual Report. Some of the information mandated by the AS overlap information that was
always available in the Annual Reports. The difference between what has always been presented in the Annual Report and the new disclosures is the degree of standardisation in presentation.
6. AS-27 Interest in joint ventures
Traditional presentation of financial statements left a lot

of room for the management to present information as
it thought fit, within certain generally followed principles. The AS guidelines are a lot more straight-jacketed.
The disclosure formats are described almost line-by-line.
CMIE captures these disclosures as prescribed by the ICAI
in its AS and disclosed by the companies in the Annual
Reports.
Prowess has retained both the old format information
(which it normalises) and the new format (which is retained more or less in the format in which it is presented).
The old format information is richer in content and detail
and is better suited to understanding the peculiarities of a
companys business and its performance. The AS-related
disclosures are standardised and therefore a lot more predictable.
2. AS-19 Lease details

3. AS-20 Earnings per share
4. AS-22 Accounting for taxes on income
5. AS-24 Discontinued operations
7. AS-29 Provisions and contingent liabilities

Besides, Prowess also captures the following financial
statements related information from the Annual Report
1. Managerial remuneration under section 198 of
Companies Act
2. Depreciation under section 350 of Companies Act
3. Forex transactions
4. Research development expenditure (from Directors
Report)
Investments
Companies are required to list in their Annual Reports, the
investments in securities outstanding at the end of the year.
The list of securities and the investments are captured here
in this Table.
March 27, 2014
44
Maturity of Deposits & Advances

This is the pattern of maturity of the deposits and advances
of banks as given in their Annual Reports.
Interim Financial Statements

Interim financial statements are produced by only listed
companies. These are available with a quarterly frequency.
There are many differences these have with the Annual Reports based annual financial statements.
1. The income and expenditure Indicators are significantly different compared to the Indicators in the
annual statements.
2. Annual income details are built around gross sales
and interim income details are built around net sales.
3. Other income and extra-ordinary income data are
combined as companies disclose these as a combined figure.
4. Interim financial statements include a total other
expenses Indicator which is not in the annual financial statements. This is because many companies
provide such information without any further breakup.
5. The liabilities and assets Indicators are broadly similar to the corresponding Indicators in the annual
March 27, 2014
statements. However, the level of detail is much

lesser in the interim statements.
6. The current assets, loans and advances Indicator in
the interim financial statements is a combination of
several Indicators. This has been added in the interims financial statements database because many
companies provide such information without providing any further break-up.
Income and expenditure indicators of the interim financial
statements is available with a quarterly frequency since
March 1995. The liabilities and assets indicators were
published only from September 2010 since their disclosure
was not mandatory till then. However, many companies
also provide a year-ago data and therefore this information
does become available from a little earlier.
Listed companies are required to disclose business
segment-wise break-up of sales, profits before interest and
tax and capital employed. Prowess does provide this information in a separate Table. This is covered in the section
on Business Segments & Products.
Credit Ratings
Prowess carries ratings information sourced from five different rating agencies in India. These are Crisil (which is
a S&P group company), ICRA (which is a Moodys group
company), Fitch, CARE (an IDBI promoted company) and
Brickwork (a relatively recent entrant in the Indian ratings
business).
Rating agencies rate several kinds of financial instruments.

In recent times some have even started rating equity issues
(Initial Public Offerings of equity shares). The Prowess
database includes ratings of only debt instruments. These
include ratings of bank loans, wherever such ratings were
made public by the rating agencies.
Rating agencies have range of symbols to denote the credit
worthiness of a financial instrument. Each agency has its
own set of symbols and each of these sets of symbols vary
by type of financial instrument and by credit worthiness.
The resultant set of rating symbols is over 350.
To the un-trained or un-initiated reader this is a complex
array. CMIE has organised these rating symbols into eight
categories. These are used in the various Prowess outputs.
The Table Credit Ratings captures data on each rating instrument rated by a rating agency. It includes the amount
associated with the rating, the instrument description and
the rating status. The status describes whether the rating is
an up-gradation, a down-grading or a re-affirmation of an
earlier rating.
Prowess provides ratings are for specific financial instruments. Prowess also provides information on the amounts
raised by companies through the floatation of securities.
These are necessarily rated. However, there is no clear
one-to-one relationship between a rating Record and an issuance Record. In reality, a rating does not necessarily
lead to the issuance of securities and, one rating may lead
to more than one issuance of security tranches.
A NNUAL
FINANCIAL STATEMENT :
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Total income
Indicator
Total income
Year
Sales
Industrial sales
Sales of goods
Sale of scrap
Sale of raw materials and stores
Job-work income
Income from repairs & maintenance including after-sales
service income
Construction income
Sale of electricity, gas and water
Other industrial sales
Fiscal benefits
Export incentives including duty draw back, etc
15
Fiscal benefits to oil companies
16
Sales tax and VAT benefits
17
Other fiscal benefits and subsidies
18
19
20
21
22
23
Income from non-financial services

Trading income
Rent income
Addendum information of Sales
Sales returns
Trade discount
Income from financial services
24
Fee based financial services income
25
26
Brokerage and financial service fees

Other fee based fin serv incl profit on securitisation of
assets and loans
Fund based financial services income
27
28
Interest income
45
Fields & formula
= total income
= 3 + 23 + 53 + 58 - 75 - 76
= finance year
= sales
= 4 + 18
= industrial sales
= 5 + 6 + 7 + 8 + 9 + 10 + 11 + 13
= sale of goods
= sale of scrap
= sale of rawmat stores
= job work inc
= repairs maintenance inc
= construction inc
= sale of electricity gas water
= oth industrial sales
= fiscal benefits
= export incentives
pcc of 13 (fiscal benefits)
= fiscal benefits to oil cos
= sales tax vat benefits
= oth subsidies
= non fin services inc
= trading inc
pncc of 18 (non fin services inc)
= rent inc
pncc of 18 (non fin services inc)
= sales returns
ai of 3 (sales)
= trade discount
ai of 3 (sales)
= inc fin serv
= 24 + 27
= fee based fin serv inc
= 25 + 26
= brokerage fin serv fees
= oth fee based fin serv
= fund based fin serv inc
= 28 + 36 + 38 + 39 + 44
= interest inc
= 29 + 30 + 31 + 32
(Continued. . . )
March 27, 2014
46
A NNUAL
Sr.No.
29
30
31
32
33
34
35
36
37
38
39
Indicator
Interest on advances made by banks
Interest earned by banks from RBI & banks
Interest earned by banks on investments
Interest earned by non-banking companies
Interest earned by non-banking companies from group
companies
Income from money market operations
Interest earned by non-banking companies from other
sources
Dividends
Dividend from subsidiary companies
43
44
Bill discounting
Income from leasing, hire purchase, profits in firms & lease
eql adjustment
Leasing & hire purchase income
Lease equalisation adjustment
Share of profit in partnership firms, subsidiaries, joint
ventures and other cos
Profit on securitisation of assets and loans
Income from treasury operations
45
46
Gain on securities transactions & on sale of investments

Profit on long term investment and securities transactions
47
48
Profit on sale of investment in subsidiary

Profit on current investment and securities transactions
40
41
42
49
50
51
52
53
54
55
56
57
58
59
60
Gain relating to forex transactions

Income from other treasury operations
Provisions for diminution in investment written back
Profit on revaluation of investments
Other income
Expenses recovered
Liquidated damages and claims received
Miscellaneous income
Income from carbon credits
Prior period and extra-ordinary income
Prior period income
Cash prior period income
Total income
Fields & formula

= int inc bank adv
= int inc deposits with rbi banks
= int inc by banks on invest
= int inc gp moneymkt oth
= 33 + 34 + 35
= int inc gp
= inc frm moneymkt op
= int frm oth sources
= dividends
= div frm subsi
pncc of 36 (dividends)
= bill discounting inc
= inc frm lease hp profits le adj
= 40 + 41 + 42 + 43
= leasing hp inc
= gain lease equalisation adj
= gain frm partnership jv subsi oth
= gain sectsn of ast loans
= inc treasury operations
= 45 + 49 + 50
= gain securities trans invest sales
= gain sale lt invest
pcc of 45 (gain securities trans invest sales)
= inc prof sale long term inv subsi
= gain sale curr invest
pcc of 45 (gain securities trans invest sales)
= gain forex trans
= inc oth treasury op
= 51 + 52
= prov dimun invest w back
= gain reval invest
= oth inc
= 54 + 55 + 56
= exp recovered
= liquidated damages recvd
= misc oth inc
= inc carbon credits
pncc of 56 (misc oth inc)
= prior period extra ordi inc
= 59 + 70
= prior period inc
= 60 + 63
= cash prior period inc
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
61
62
63
64
65
66
67
68
69
70
71
Total income
Indicator
Bad debts recovered
Cash prior period income excluding bad debts recovered
Non-cash prior period income
Provisions written back
Depreciation provision written back
Tax provisions written back
Bad debts provision written back
Other provisions and credit balances written back
Non-cash prior period income excluding provisions written
back
Extra-ordinary income
Profit on sale of fixed assets
72
Insurance claims
73
Contra entry for depreciation added by
74
Gain on change in accounting policies
75
76
77
78
79
80
Income capitalised
Income transferred to DRE
Addendum information of Income
Income from discontinued operations
Tax deducted at source (TDS)
Internal transfers
Derived Indicators of Income
Total income net of prior period and extra ordinary income
81
Sales and change in stocks
82
Net sales
83
Sources of growth in income

Sources of growth in total income
Efficiency in use of total assets
84
Change in efficiency in use of total assets
85
Change in total income because of change in total assets
47
Fields & formula
= 61 + 62
= bad debts recovered
= oth cash prior period inc
= non cash prior period inc
= 64 + 69
= prov w back
= 65 + 66 + 67 + 68
= dep prov w back
= tax prov w back
= bad debts prov w back
= oth prov credit bal w back
= oth non cash prior period inc
= extra ordi inc
= gain sale of ast
pncc of 70 (extra ordi inc)
= insurance claims
= cmie contra entry dep
= gain dueto chg actg policy
= inc capitalised
= inc trf to dre
= inc frm discont op
ai of 1 (total income)
= tds
ai of 1 (total income)
= internal trf
= tot inc net of pe
= (1 - 58)
= sales n chg in stk
= (3 + 99)
= net sales
= (4 + 18 - 160 - 161 - 162 - 164 - 165 - 167 - 168 - 170 - 171 - 172)
= total income avg tot asset net miscexp now reval

= (1/ (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))
= chg in efficiency in use of assets
= ((1 - prevy(1))/ ((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)
- prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))))
= chg in assets with no chg in efficiency
= ((prevy(1) / prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/
(Continued. . . )
March 27, 2014
48
A NNUAL
Sr.No.
Indicator
86
Change in total income because of change in efficiency in

use of total assets
87
Change in total income because of change in efficiency on

change in total assets
88
Share (%) of change in efficiency in use of total assets in

change in total income
89
Share (%) of change in total assets in change in total

income
90
91
Share (%) of change in efficiency on change in total assets

in change in total income
Sources of growth in sales

Efficiency in use of NFA
92
Change in efficiency in use of NFA
93
Change in sales because of change in NFA
94
Change in sales because of change in efficiency in use of

NFA
95
Change in sales because of change in efficiency on change in

NFA
96
Share (%) of change in efficiency in use of NFA in change in
Total income
Fields & formula

2))) * ((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2) prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))))
= chg in efficiency with no chg in assets
= ((prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))) *((1/
(((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)) - prevy(1)/
prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))))
= chg in efficiency on chg in assets
= (((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2) - prevy((((1001
- 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))) * ((1/ (((1001 - 723 1346) + prevy((1001 - 723 - 1346)))/ 2)) - prevy(1)/ prevy((((1001 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))))
= pc chg in efficiency with no chg in assets
= (100 * (prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/
2))) *((1/ (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)) prevy(1)/ prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/
2))) / (1 - prevy(1)))
= pc chg in assets with no chg in efficiency
= (100 * (prevy(1) / prevy((((1001 - 723 - 1346) + prevy((1001 - 723 1346)))/ 2))) * ((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)
- prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))) / (1 prevy(1)))
= pc chg in efficiency on chg in assets
= (100 * ((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2) prevy((((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))) * ((1/
(((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)) - prevy(1/
(((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)))/ (1 prevy(1)))
= sales avg nfa net of reval
= (3/ (((1002 - 723) + prevy((1002 - 723)))/ 2))
= chg in efficiency in use of nfa
= ((3 - prevy(3)) / ((((1002 - 723) + prevy((1002 - 723)))/ 2) prevy((((1002 - 723) + prevy((1002 - 723)))/ 2))))
= chg in nfa with no chg in efficiency
= ((prevy(3) / prevy((((1002 - 723) + prevy((1002 - 723)))/ 2))) *
((((1002 - 723) + prevy((1002 - 723)))/ 2) - prevy((((1002 - 723) +
prevy((1002 - 723)))/ 2))))
= chg in efficiency with no chg in nfa
= ((prevy((((1002 - 723) + prevy((1002 - 723)))/ 2))) *((3/ (((1002 - 723)
+ prevy((1002 - 723)))/ 2)) - prevy(3)/ prevy((((1002 - 723) +
prevy((1002 - 723)))/ 2))))
= chg in efficiency on chg in nfa
= (((((1002 - 723) + prevy((1002 - 723)))/ 2) - prevy((((1002 - 723) +
prevy((1002 - 723)))/ 2))) * ((3/ (((1002 - 723) + prevy((1002 - 723)))/
2)) - prevy(3)/ prevy((((1002 - 723) + prevy((1002 - 723)))/
2))))
= pc chg in nfa with no chg in efficiency
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
97
98
Total income
Indicator
sales
Share (%) of change in NFA in change in sales
Share (%) of change in efficiency on change in NFA in change

in sales
49
Fields & formula
= (100 * (prevy(3) / prevy((((1002 - 723) + prevy((1002 - 723)))/
2))) * ((((1002 - 723) + prevy((1002 - 723)))/ 2) - prevy((((1002 723) + prevy((1002 - 723)))/ 2))) / (3 - prevy(3)))
= pc chg in efficiency with no chg in nfa
= (100 * (prevy((((1002 - 723) + prevy((1002 - 723)))/ 2))) *((3/
(((1002 - 723) + prevy((1002 - 723)))/ 2)) - prevy(3)/ prevy((((1002
- 723) + prevy((1002 - 723)))/ 2))) / (3 - prevy(3)))
= pc chg in efficiency on chg in nfa
= (100 * ((((1002 - 723) + prevy((1002 - 723)))/ 2) - prevy((((1002 723) + prevy((1002 - 723)))/ 2))) * ((3/ (((1002 - 723) + prevy((1002 723)))/ 2)) - prevy(3/ (((1002 - 723) + prevy((1002 - 723)))/ 2)))/
(3 - prevy(3)))
March 27, 2014
50
A NNUAL
Sr.No.
99
Indicator
Change in stock
100
Change in stock of finished goods
101
102
103
Opening stock of finished goods

Closing stock of finished goods
Change in stock of wip and semifinished goods
104
105
106
Opening stock of wip and semifinished goods

Closing stock of wip and semifinished goods
Change in stock of real estate and construction
107
108
109
110
111
112
113
Change in stock of finished goods of real estate and

construction
Opening stock of finished goods of real estate and
construction
Closing stock of finished goods of real estate and
construction
Change in wip of real estate and construction
Opening stock of wip of construction activities
Closing stock of wip of construction activities
Addendum information of Change in stock of finished and
semi-finished goods
Change in Excise duty on stock of finished goods
114
Stock adjustment due to mergers & acquisitions
115
Stock adjustment due to hiving off
116
117
Stock adjustment for write offs or provn for deterioration,

spoilage, etc of stock
Increase in stock due to change in valuation
118
Decrease in stock due to change in valuation
March 27, 2014
Change in stock
Fields & formula

= chg in stk
= 100 + 103 + 106
= chg in stk fg
= 102 - 101
= opening stk fg
= closing stk fg
= chg in stk wip
= 105 - 104
= opening stk wip
= closing stk wip
= chg in stk const realty
= 107 + 110
= chg in stk fg const realty
= 109 - 108
= opening stk fg const realty
= closing stk fg const realty
= chg in stk wip const realty
= 112 - 111
= opening stk wip const realty
= closing stk wip const realty
= chg dueto excise fg

ai of 99 (chg in stk)
= stk adj dueto mna
= stk adj dueto hiveoff
= stk adj dueto spoilage
= stk adj incr dueto chg in val
= stk adj decr dueto chg in val
A NNUAL
Sr.No.
119
120
121
Total expenses
Indicator
Total expenses
Raw materials, stores & spares

Raw material expenses
122
123
124
125
126
127
128
129
130
131
Opening stock of raw materials

Raw material purchased
Cenvat credit
Raw material acquired on mergers and acquisitions
Raw material transferred on hive-off and de-mergers
Closing stock of raw material
Stores, spares, tools consumed
Packaging and packing expenses
Purchase of finished goods
Power, fuel & water charges
132
133
134
Power & fuel

Water charges
Compensation to employees
135
Salaries, wages, bonus, ex gratia pf & gratuities paid
136
137
138
139
140
Salaries & wages

Bonus & ex gratia
Contribution to provident fund
Gratuities and superannuation
Staff welfare & training expenses
141
142
143
144
Staff welfare
Staff training
Esop
VRS amortised & payments
145
146
147
148
149
150
151
152
Voluntary retirement scheme (VRS) (amortised)

Payment under VRS (one time charge)
Arrears paid during the year
Payments and reimbursement of expenses
Other expenses on employees
Compensation to employees capitalised
Compensation to employees transferred to DRE
Executive directors remuneration
51
Fields & formula
= total expense
= 120 + 129 + 130 + 131 + 134 + 159 + 174 + 178 + 183 + 187 + 191 + 192 + 206 + 207 +
213 + 214 + 220 + 221 + 228 + 229 + 258 + 290 + 302 + 307 + 314 - 321 - 322 - 323 +
324 + 337
= rawmat stores spares
= 121 + 128
= rawmat exp
= 122 + 123 - 124 + 125 - 126 - 127
= opening stk rawmat
= rawmat purchased
= cenvat credit
= rawmat acq mna
= rawmat trf hiveoff
= closing stk rawmat
= stores spares consumed
= packaging
= purchase fg
= power fuel water charges
= 132 + 133
= power and fuel exp
= water charges
= compensation to employees
= 135 + 140 + 143 + 144 + 147 + 148 + 149 - 150 - 151
= salaries bonus pf
= 136 + 137 + 138 + 139
= salaries
= bonus n pf
= prov fund contrib
= gratuities
= staff welfare training exp
= 141 + 142
= staff welfare
= staff training
= esop
= vrs
= 145 + 146
= vrs amort
= vrs paid
= empl compensation arrears
= empl exp reimbursement
= oth empl exp
= salary wage capitalised
= salary wage trf to dre
= directors remun
pncc of 134 (compensation to employees)
Addendum information of Compensation to employees

(Continued. . . )
March 27, 2014
52
A NNUAL
Sr.No.
153
154
155
156
157
158
159
160
161
162
163
Indicator
Directors remuneration
Directors salary
Directors sitting fees and commission to non-executive
director
Directors bonus and commission
Directors perquisites
Directors retirement benefits
Directors contribution to PF
Indirect taxes
Excise duty
Sales tax
Value added tax
Other indirect taxes
164
165
166
167
168
169
170
171
172
173
174
Rates & taxes

Turnover tax
Registration fees and stamp duties
Contribution to oil pool account
Contribution to jpc
Interest tax
Service tax
Mining cess
Miscellaneous indirect taxes
Indirect tax credits
Royalties, technical know-how fees, etc
175
176
177
178
Royalty
Technical know-how fees and technical service fees
Licence fees
Rent & lease rent
179
180
181
Lease rent
Finance lease
Operating lease
182
183
Other rent
Repairs & maintenance
184
185
186
187
Repairs & maintenance of buildings

Repairs & maintenance of plant & machinery
Repairs & maintenance of vehicles & others
Insurance premium paid
Total expenses
Fields & formula

= dir salary
= dir sitting fees
= dir bonus commission
= dir perquisites
= dir retiral benefits
= dir contrib to pf
= indirect taxes
= 160 + 161 + 162 + 163 - 173
= excise duty
= sales tax
= vat
= oth indirect taxes
= 164 + 165 + 166 + 167 + 168 + 169 + 170 + 171 + 172
= rates and taxes
= turnover tax
= registration fees
= contrib oil pool ac
= contrib jpc
= interest tax
= service tax
= mining cess
= misc indirect taxes
= indirect tax credits
= royalties tech know how
= 175 + 176 + 177
= royalty
= tech know how
= licence fees
= rent and lease rent
= 179 + 182
= lease rent
= fin lease rent
pcc of 179 (lease rent)
= op lease rent
pcc of 179 (lease rent)
= oth rent
= repair maintenance
= 184 + 185 + 186
= rep maint building
= rep maint plant mach
= rep maint vehicles
= insurance premium paid
= 188 + 189 + 190
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
188
189
190
191
192
Total expenses
Indicator
Other insurance premium
Transit insurance premium
Keyman insurance premium
Outsourced manufacturing jobs
Outsourced professional jobs
193
Auditors fees
194
195
196
197
198
Audit fees
Auditors fees for taxation matters
Auditors fees for company law matters & others
Consultancy fees
Consultancy fees to auditors
199
200
Consultancy fees to others

IT/ITES & other professional services
201
202
203
204
205
206
207
Software charges
IT enabled services charges
Cost audit fees
Legal charges
Other professional services
Non-executive directors fees
Selling & distribution expenses
208
209
210
Advertising expenses
Marketing expenses
Rebates & discount expenses
211
212
213
214
215
Sales promotion expenses

Distribution expenses
Travel expenses
Communications expenses
Telephone expenses
216
Postage & courier
217
Expenses on data centers, web hosting and co hosting
218
Expenses on vsats, satellite links
219
Expenses on isps for internet services
220
Printing & stationery expenses
53
Fields & formula
= insurance premium excl transit
= transit insurance
= keyman insurance
= outsourced mfg jobs
= outsourced professional jobs
= 193 + 197 + 200
= auditors fees
= 194 + 195 + 196
= audit fees
= audit fees taxation
= audit fees co law
= consult fees
= consult fees auditors
pcc of 197 (consult fees)
= consult fees others
pcc of 197 (consult fees)
= oth outsourced prof jobs
= 201 + 202 + 203 + 204 + 205
= sw dev fees
= ites
= cost audit fees
= legal charges
= oth professional serv
= directors fees
= selling distribution exp
= 208 + 209 + 212
= advertising
= marketing
= rebates disc exp
pncc of 209 (marketing)
= sales promotional exp
pncc of 209 (marketing)
= distribution exp
= travel exp
= communications
= telephone
pcc of 214 (communications)
= postage and courier
= web hosting
= vsat satellite links
= internet serv
= printing stationery
(Continued. . . )
March 27, 2014
54
A NNUAL
Sr.No.
221
222
223
224
225
226
227
228
229
Indicator
Miscellaneous expenditure
Donations
Social and community expenses
Environment and pollution control related expenses
Subscriptions and membership fees
Research & development expenses
Other miscellaneous expenses
Other operational expenses of industrial enterprises
Other operational expenses of non-financial services enterprises
230
231
232
Other expenses of IT and ITES companies

Other expenses of hotels & restaurants
Food & beverages of hotels & restaurants
233
Laundry expenses of hotels & restaurants
234
Other miscellaneous expenses of hotels & restaurants
235
236
Other expenses of transport enterprises

Food & beverages expenses of transport enterprises
237
Cargo handling charges of transport enterprises
238
Wharfage, docking charges of transport enterprises
239
Hiring charges of transport enterprises
240
Other miscellaneous expenses of transport enterprises
241
242
243
244
245
246
247
248
Other expenses of travel and tourism enterprise

Other expenses of telecommunication enterprises
Network cost of telecom enterprises
Regulatory charges of telecom enterprises
Access charges of telecom enterprises
Other miscellaneous expenses of telecom enterprises
Other expenses of hospitals, etc
Doctors and consultants fees
249
Medical consumables
250
Other miscellaneous expenses of hospitals
251
252
Other expenses of recreational enterprises

Shooting, studio, recording charges
Total expenses
Fields & formula

= misc exp
= 222 + 223 + 224 + 225 + 226 + 227
= donations
= social community
= environment related
= subscriptions
= rnd exp
= oth misc exp
= oth op exp industrial cos
= oth op exp non fin serv cos
= 230 + 231 + 235 + 241 + 242 + 247 + 251 + 256 + 257
= oth op exp ites cos
= oth op exp hotel restrnt
= hotel restrnt food n bvg
pcc of 231 (oth op exp hotel restrnt)
= hotel restrnt laundry
= hotel restrnt oth misc exp
= oth op exp transport cos
= transport cos food n bvg
pcc of 235 (oth op exp transport cos)
= transport cos cargo handling
= transport cos warfage docking
= transport cos hiring charges
= transport cos oth misc exp
= oth op exp travel tour cos
= oth op exp telecom cos
= telecom cos network cost
= telecom cos regulatory charges
= telecom cos access charges
= telecom cos oth misc exp
= oth op exp hospitals
= hospitals doctor consult fee
pcc of 247 (oth op exp hospitals)
= hospitals medical consumables
= hospitals oth misc exp
= oth op exp recreation cos
= recreation cos shoot record charges
pcc of 251 (oth op exp recreation cos)
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
253
Total expenses
Indicator
Films, programs rights
254
Telecasting expenses
255
Other miscellaneous expenses of recreational enterprises
256
257
Other expenses of educational enterprises

Other operational expenses of other non-financial services
companies
Financial services expenses
258
259
Fee based financial services expenses
260
261
262
263
Bank charges and commission

Guarantee fees and commission
Other fee based financial services expenses
Fund based financial services expenses
264
265
266
267
268
269
Interest paid
Interest on long term funds
Interest on deposits (banks, fis & nbfcs)
Interest payable to directors
Interest on short term funds
Interest on inter-bank and rbi loan (banks & Fis)
270
271
272
273
Interest on other loans (term not specified)

Interest capitalised
Interest transferred to DRE
Financial charges on instruments
274
275
276
277
278
279
Premium paid on redemption of debentures

Premium on pre-payment of debt
Discount on commercial paper
Other financial charges on debt instruments
Bill discounting charges
Other fund based financial services expenses
280
Share of loss in partnership firms, subsidiaries, joint

ventures and other cos
Lease equalisation adjustment charge
Loss on securitisation of assets and loans
Treasury operations expenses
281
282
283
55
Fields & formula
= recreation cos films prog rights
= recreation cos telecasting
= recreation cos oth misc exp
= oth op exp edu cos
= oth op exp oth non fin serv cos
= fin serv exp
= 263 + 259
= fee based fin serv exp
= 260 + 261 + 262
= bank charges commission
= guarantee fees
= oth fee based serv exp
= fund based fin serv exp
= 264 + 273 + 278 + 279 + 283
= interest exp
= 265 + 268 + 270 - 271 - 272
= int exp lt funds
= int exp deposits
pncc of 265 (int exp lt funds)
= int exp directors
pncc of 265 (int exp lt funds)
= int exp st fund
= int exp inter bank rbi loans
pncc of 268 (int exp st fund)
= int exp oth loans
= int capitalised
= int trf to dre
= fin charges instru
= 274 + 275 + 276 + 277
= premium paid deb redemp
= premium paid pre pay debt
= discount commercial paper
= oth fin charges debt instru
= bill discounting charge
= oth fund based fin serv
= 280 + 281 + 282
= loss frm partnership jv subsi oth
= loss lease equalisation adj
= loss sectsn of ast loans
= treasury operations exp
= 284 + 288 + 289
(Continued. . . )
March 27, 2014
56
A NNUAL
Sr.No.
284
285
286
287
288
289
290
Indicator
Loss on securities transactions and on sale of investments
Loss on sale of long term investment
Loss on sale of investment in subsidiary
Loss on sale of current investment
Loss relating to forex transactions
Loss on revaluation of investments
Provisions
291
Provisions for bad and doubtful advances, debts & debtors
292
Provision for bad and doubtful advances by banks, nbfcs (npas

and npis)
Provision for bad and doubtful loans by other entities
Provision for bad and doubtful sundry debtors
Provisions for diminution in investments
Provisions for unspecified contingencies
Addendum information of Provisions
Floating provision written back towards npas
293
294
295
296
297
298
Floating provision provided towards npas
299
Provision written back for sacrifice on interest in cdr and

non cdr accounts
Provision provided for sacrifice on interest in cdr and non
cdr accounts
Provision for restructured agriculture advances
300
301
302
Depreciation (net of transfer from revaluation reserves)
303
304
305
306
307
308
Depreciation
Depreciation for the year on leased out assets
Depreciation disclosed but not provided for the year
Transfer from revaluation reserves
Amortisation
Preliminary expenses amortised
309
Capital issue expenses amortised
310
Licence fees amortised
311
Product development expenses amortised
312
Project expenses and pre-operative expenses amortised
Total expenses
Fields & formula

= loss securities trans invest sales
= loss sale lt invest
pcc of 284 (loss securities trans invest sales)
= exp loss sale long term inv subsi
= loss sale curr invest
pcc of 284 (loss securities trans invest sales)
= loss forex trans
= loss reval invest
= total provisions
= 291 + 296 + 295
= prov bad debts
= 292 + 293 + 294
= prov bad adv by banks nbfc
= prov
= prov
= prov
= prov
bad loans
bad debtor
dimun in invest
unspecified contingencies
= floating prov w back npas

ai of 290 (total provisions)
= floating prov provided npas
= prov w back sacrifice int
= prov provided sacrifice int
= prov restruct agri adv
= depreciation
= 303 - 306 + 304 + 305
= dep owned ast
= dep leased out ast
= dep not provided for
= dep trf frm reval resv
= amortisation
= prelim exp amort
pcc of 307 (amortisation)
= cap issue exp amort
= licence fees amort
= prod dev amort
= proj pre op amort
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
313
314
315
Indicator
Other amortisations
Write-offs
Bad debts, claims and advances written off
316
Bad debts written off
317
Claims written off
318
Advances written off
319
Assets written off
320
Other write-offs
321
322
323
324
325
Total expenses
Other capitalisation
Other expenses transferred to DRE
Expenses charged to other expenditure heads
Prior period and extra-ordinary expenses
Prior period expenses
326
Cash prior period expenses
327
328
329
Prior period direct taxes

Cash prior period expenses excluding prior period taxes
Non cash prior period expenses
330
331
332
333
Prior period depreciation

Non cash prior period expenses excluding prior period
depreciation
Extra-ordinary expenses
Loss on impairment of assets
334
Loss on sale of assets
335
Tax on extra-ordinary income
336
337
338
339
340
341
Loss because (effect) of change in valuation and accounting

policies
Provision for direct tax
Corporate tax
MAT credit utilised
MAT credit created
Deferred tax
57
Fields & formula
= oth amort
= write offs
= bad debts claims adv w off
pcc of 314 (write offs)
= bad debts w off
pcc of 315 (bad debts claims adv w off)
= claims w off
= adv w off
= ast w off
= oth w off
= oth capitalisation
= oth trf to dre
= charged to oth heads
= prior period extra ordi exp
= 325 + 332
= prior period exp
= 326 + 329
= cash prior period exp
= 327 + 328
= prior period taxes
= oth cash prior period exp
= non cash prior period exp
= 330 + 331
= prior period dep
= oth non cash prior period exp
= extra ordi exp
= loss impair ast
pncc of 332 (extra ordi exp)
= loss sale ast
= tax extra ordi inc
= loss dueto chg actg policy
= prov direct tax
= 338 + 339 - 340 + 341 - 342 + 343
= corporate tax
= mat utilised
= mat created
= deferred tax
(Continued. . . )
March 27, 2014
58
A NNUAL
Sr.No.
342
343
344
Indicator
Deferred tax assets and credit
Other direct taxes
Wealth tax
345
Agricultural income tax
346
Fringe benefits tax
347
Other miscellaneous taxes
348
Addendum information of Expenses

Internal transfers of raw materials (including own quarrying)
349
Expense on discontinued operations
350
Expenses capitalised
351
Expenses transferred to DRE
352
Research & development expenses (capital & current account)
353
354
355
Research & development expenses - capital account

Research & development expenses - current account
Derived Indicators of Expenses
Operating expenses of non-finance cos
356
Operating expenses of finance cos
357
Net financial services expenses
358
Non-cash charges
359
Net prior period & extra-ordinary income
360
Cost of goods sold
361
Cost of sales
362
Cost of sales per day
363
Employees related derived indicators

Employee compensation & travel
Total expenses
Fields & formula

= deferred tax ast credit
= oth direct taxes
= wealth tax
pcc of 343 (oth direct taxes)
= agri inc tax
= fringe benefits tax
= oth misc tax
= internal trf rawmat
ai of 119 (total expense)
= exp frm discont op
ai of 119 (total expense)
= exp capitalised
= 321 + 271 + 150
= exp trf to dre
= 322 + 272 + 151
= rnd
= 353 + 354
= rnd exp cap ac
= rnd exp curr ac
= nf operating expenses
= (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)
= f operating expenses
= (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)
= net fin serv exp
= (258 - 23)
= non cash charges
= (302 + 307 + 314 - 321 - 322 - 323)
= net of pe
= (58 - 324)
= cost of goods sold
= (120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103)
= cost of sales
= (120 + 131 + 129 + 134 + 130 + 174 + 178 + 183 + 187 + 192 + 207 + 213 + 214 + 220 +
227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 - 100 - 103)
= cost of sales per day
= ((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183 + 187 + 192 + 207 + 213 + 214 + 220 +
227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 - 100 - 103)/ 365)
= emp compens n travel
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
Total expenses
Indicator
364
Compensation per 000 employees
365
Income per 000 employees
366
Business per 000 employees
367
PBDITA per 000 employees
368
PBT per 000 employees
369
PAT per 000 employees
370
ESOP expenses / Compensation to employees
371
Staff welfare & training / compensation to employees
372
Directors remuneration / compensation to employees
373
VRS / compensation to employees
374
Interest related indicators

Total interest expenses
375
Total interest expenses including bill discounting charges
376
Interest spread of banks
377
Interest cover (times)
378
Interest incidence (%)
379
Interest exp on deposits as % of deposits
380
Interest inc on advances as % of loans and advances
381
Tax related Indicators

Total taxes
382
Direct taxes (incl MAT & def tax paid)
383
Total taxes / total income
384
Total indirect taxes / total income
59
Fields & formula
= (134 + 213)
= compensation to employees no of employees
= (((134*currval)/ 1000)/ 1518)
= total income no of employees
= (((1*currval)/ 1000)/ 1518)
= deposits n advances no of employees
= ((((738 + 1189)*currval)/ 1000)/ 1518)
= pbdita no of employees
= ((((514 + 314 + 290 + 337 + 307 + 302 + 258)*currval)/ 1000)/ 1518)
= pbt no of employees
= ((((514 + 337)*currval)/ 1000)/ 1518)
= pat no of employees
= (((514*currval)/ 1000)/ 1518)
= esop compensation to employees
= (143/ 134)
= staff welfare training exp compens to empl
= (140/ 134)
= directors remun fees compensation to employees
= ((152 + 206)/ 134)
= vrs compensation to employees
= (144/ 134)
= total interest exp
= (264 + 273 + 271 + 272)
= fund based financial charges
= (264 + 273 + 278)
= net interest margin pc
= ((100*(29/ ((1189 + prevy(1189))/ 2))) - (100*(266/ ((738 +
prevy(738))/ 2))))
= interest cover
= ((514 + 337 + 264 + 273 + 278 + 271 + 272 - 58 + 324)/ (264 + 273 + 278 + 271 + 272))
= total interest exp pc avg borr
= (100*((264 + 273 + 271 + 272)/ ((751 + prevy(751))/ 2)))
= int exp deposits pc avg deposits comm banks
= (100*(266/ ((738 + prevy(738))/ 2)))
= int inc bank adv pc avg loan advance nbfcs
= (100*(29/ ((1189 + prevy(1189))/ 2)))
= exp total taxes
= (159 + 338 + 344 + 345 + 346 + 523 + 347 + 177 + 327)
= direct taxes incl mat n def tax
= (338 + 344 + 345 + 346 + 523 + 347)
= exp total taxes pc total inc
= ((159 + 338 + 344 + 345 + 346 + 523 + 347 + 177 + 327)/ 1*100)
= indirect taxes pc total inc
= (159/ 1*100)
(Continued. . . )
March 27, 2014
60
A NNUAL
Sr.No.
385
Indicator
Excise / industrial sales
386
Total direct taxes / total income
387
Corporate tax / PBT
388
FBT / compensation to employees & travel exp
389
Prior period direct taxes / total income
390
Distribution of total expenses

Operating expenses of non-finance cos as % of total expenses
391
Operating expenses of finance cos as % of total expenses
392
Financial charges as % of total expenses
393
Provisions as % of total expenses
394
Non-cash charges as % of total expenses
395
Prior period and extra-ordinary expenses as % of total

expenses
Provision for direct tax as % of total expenses
396
397
Distribution of operating expenses of non-finance cos

Raw materials, stores & spares as % of op exp of non-fin cos
398
Raw material expenses as % of op exp of non-fin cos
399
Stores, spares, tools consumed as % of op exp of non-fin cos
400
Purchase of finished goods as % of op exp of non-fin cos
401
Packaging and packing expenses as % of op exp of non-fin cos
402
Power, fuel & water charges as % of op exp of non-fin cos
403
Compensation to employees as % of op exp of non-fin cos
404
Indirect taxes as % of op exp of non-fin cos
405
Excise duty as % of op exp of non-fin cos
406
Royalties, technical know-how fees, etc as % of op exp of

non-fin cos
Total expenses
Fields & formula

= excise duty pc industrial sales
= (160/ 4*100)
= direct taxes incl mat n def tax total income
= (((338 + 344 + 345 + 346 + 523 + 347))/ 1*100)
= corporate tax pc pbt
= (338/ (514 + 337)*100)
= fringe benefits tax pc emp compens n travel
= (346/ (134 + 213)*100)
= prior period taxes pc total inc
= ((327)/ 1*100)
= nf oper exp pc total exp
= ((119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)/ 119*100)
= f oper exp pc total exp
= ((119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)/ 119*100)
= fin serv exp pc total exp
= (258/ 119*100)
= total provisions pc total exp
= (290/ 119*100)
= non cash charges pc total exp
= ((302 + 307 + 314 - 321 - 322 - 323)/ 119*100)
= prior period extra ordi exp pc total exp
= (324/ 119*100)
= prov direct tax pc total exp
= (337/ 119*100)
= rawmat stores spares pc nf oper exp
= (120/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= rawmat exp pc nf oper exp
= (121/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= stores spares consumed pc nf oper exp
= (128/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= purchase fg pc nf oper exp
= (130/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= packaging pc nf oper exp
= (129/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= power fuel water charges pc nf oper exp
= (131/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= compensation to employees pc nf oper exp
= (134/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= indirect taxes pc nf oper exp
= (159/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= excise duty pc nf oper exp
= (160/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= royalties tech know how pc nf oper exp
= (174/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
407
Total expenses
Indicator
Rent & lease rent as % of op exp of non-fin cos
408
Repairs & maintenance as % of op exp of non-fin cos
409
Insurance premium paid as % of op exp of non-fin cos
410
Outsourced manufacturing jobs as % of op exp of non-fin cos
411
Outsourced professional jobs as % of op exp of non-fin cos
412
Non-executive directors fees as % of op exp of non-fin cos
413
Advertising expenses as % of op exp of non-fin cos
414
Marketing expenses as % of op exp of non-fin cos
415
Distribution expenses as % of op exp of non-fin cos
416
Travel expenses as % of op exp of non-fin cos
417
Communications expenses as % of op exp of non-fin cos
418
Printing & stationery expenses as % of op exp of non-fin cos
419
Miscellaneous expenditure as % of op exp of non-fin cos
420
421
422
Other operational exp of industrial ent as % of op exp of

non-fin cos
Other operational exp of non-fin services ent as % of op exp
of non-fin cos
Distribution of operating expenses of finance cos
Compensation to employees as % of op exp of fin cos
423
Indirect taxes as % of op exp of fin cos
424
Rent & lease rent as % of op exp of fin cos
425
Repairs & maintenance as % of op exp of fin cos
426
Insurance premium paid as % of op exp of fin cos
427
Outsourced professional jobs as % of op exp of fin cos
428
Non-executive directors fees as % of op exp of fin cos
429
Advertising expenses as % of op exp of fin cos
61
Fields & formula
= rent and lease rent pc nf oper exp
= (178/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= repair maintenance pc nf oper exp
= (183/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= insurance premium paid pc nf oper exp
= (187/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= outsourced mfg jobs pc nf oper exp
= (191/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= outsourced prof jobs pc nf oper exp
= (192/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= directors fees pc nf oper exp
= (206/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= advertising pc nf oper exp
= (208/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= marketing pc nf oper exp
= (209/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= distribution exp pc nf oper exp
= (212/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= travel exp pc nf oper exp
= (213/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= communications pc nf oper exp
= (214/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= printing stationery pc nf oper exp
= (220/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= misc exp pc nf oper exp
= (221/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= oth op exp industrial cos pc nf oper exp
= (228/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= oth op exp non fin serv cos pc nf oper exp
= (229/ (119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= compensation to employees pc f oper exp
= (134/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= indirect taxes pc f oper exp
= (159/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= rent and lease rent pc f oper exp
= (178/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= repair maintenance pc f oper exp
= (183/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= insurance premium paid pc f oper exp
= (187/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= outsourced prof jobs pc f oper exp
= (192/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= directors fees pc f oper exp
= (206/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= advertising pc f oper exp
(Continued. . . )
March 27, 2014
62
A NNUAL
Sr.No.
Indicator
430
Marketing expenses as % of op exp of fin cos
431
Travel expenses as % of op exp of fin cos
432
Communications expenses as % of op exp of fin cos
433
Printing & stationery expenses as % of op exp of fin cos
434
Miscellaneous expenditure as % of op exp of fin cos
435
Financial charges as % of op exp of fin cos
436
437
Fee based financial services expenses as % of op exp of fin

cos
Bank charges and commission as % of op exp of fin cos
438
Guarantee fees and commission as % of op exp of fin cos
439
441
Other fee based financial services expenses as % of op exp

of fin cos
Fund based financial services expenses as % of op exp of fin
cos
Interest paid as % of op exp of fin cos
442
Financial charges on instruments as % of op exp of fin cos
443
Bill discounting charges as % of op exp of fin cos
444
Treasury operations expenses as % of op exp of fin cos
445
Loss on securities trans & on sale of invst as % of op exp

of fin cos
Loss relating to forex transactions as % of op exp of fin
cos
Loss on revaluation of investments as % of op exp of fin cos
440
446
447
448
449
Other fund based financial services expenses as % of op exp

of fin cos
Operating Expenses as per cent of Sales
Distribution of operating expenses as % of sales & chg in stk
450
Raw materials, stores & spares as % of sales & chg in stk
451
Raw material expenses as % of sales & chg in stk
Total expenses
Fields & formula

= (208/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= marketing pc f oper exp
= (209/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= travel exp pc f oper exp
= (213/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= communications pc f oper exp
= (214/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= printing stationery pc f oper exp
= (220/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= misc exp pc f oper exp
= (221/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= fin serv exp pc f oper exp
= (258/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= fee based fin serv exp pc f oper exp
= (259/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= bank charges commission pc f oper exp
= (260/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= guarantee fees pc f oper exp
= (261/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= oth fee based serv exp pc f oper exp
= (262/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= fund based fin serv exp pc f oper exp
= (263/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= interest exp pc f oper exp
= (264/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= fin charges instru pc f oper exp
= (273/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= bill discounting charge pc f oper exp
= (278/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= treasury operations exp pc f oper exp
= (283/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= loss secur trans invest sales pc f operating expenses
= (284/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= loss forex trans pc f oper exp
= (288/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= loss reval invest pc f oper exp
= (289/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= oth fund based fin serv pc f oper exp
= (279/ (119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)*100)
= nf oper exp pc sales chg in stk
= ((119 - 258 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)/ (3 +
99)*100)
= rawmat stores spares pc sales chg in stk
= (120/ (3 + 99)*100)
= rawmat exp pc sales chg in stk
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
452
Total expenses
Indicator
Stores, spares, tools consumed as % of sales & chg in stk
453
Purchase of finished goods as % of sales & chg in stk
454
Packaging and packing expenses as % of sales & chg in stk
455
Power, fuel & water charges as % of sales & chg in stk
456
Compensation to employees as % of sales & chg in stk
457
Indirect taxes as % of sales & chg in stk
458
Excise duty as % of sales & chg in stk
459
460
Royalties, technical know-how fees, etc as % of sales & chg

in stk
Rent & lease rent as % of sales & chg in stk
461
Repairs & maintenance as % of sales & chg in stk
462
Insurance premium paid as % of sales & chg in stk
463
Outsourced manufacturing jobs as % of sales & chg in stk
464
Outsourced professional jobs as % of sales & chg in stk
465
Non-executive directors fees as % of sales & chg in stk
466
Advertising expenses as % of sales & chg in stk
467
Marketing expenses as % of sales & chg in stk
468
Distribution expenses as % of sales & chg in stk
469
Travel expenses as % of sales & chg in stk
470
Communications expenses as % of sales & chg in stk
471
Printing & stationery expenses as % of sales & chg in stk
472
Miscellaneous expenditure as % of sales & chg in stk
473
Other operational exp of industrial ent as % of sales & chg

in stk
Other operational exp of non-fin services ent as % of sales
474
63
Fields & formula
= (121/ (3 + 99)*100)
= stores spares consumed pc sales chg in stk
= (128/ (3 + 99)*100)
= purchase fg pc sales chg in stk
= (130/ (3 + 99)*100)
= packaging pc sales chg in stk
= (129/ (3 + 99)*100)
= power fuel water charges pc sales chg in stk
= (131/ (3 + 99)*100)
= compens to employees pc sales chg in stk
= (134/ (3 + 99)*100)
= indirect taxes pc sales chg in stk
= (159/ (3 + 99)*100)
= excise duty pc sales chg in stk
= (160/ (3 + 99)*100)
= royalties tech know how pc sales chg in stk
= (174/ (3 + 99)*100)
= rent and lease rent pc sales chg in stk
= (178/ (3 + 99)*100)
= repair maintenance pc sales chg in stk
= (183/ (3 + 99)*100)
= insurance premium paid pc sales chg in stk
= (187/ (3 + 99)*100)
= outsourced mfg jobs pc sales chg in stk
= (191/ (3 + 99)*100)
= outsourced prof jobs pc sales chg in stk
= (192/ (3 + 99)*100)
= directors fees pc sales chg in stk
= (206/ (3 + 99)*100)
= advertising pc sales chg in stk
= (208/ (3 + 99)*100)
= marketing pc sales chg in stk
= (209/ (3 + 99)*100)
= distribution exp pc sales chg in stk
= (212/ (3 + 99)*100)
= travel exp pc sales chg in stk
= (213/ (3 + 99)*100)
= communications pc sales chg in stk
= (214/ (3 + 99)*100)
= printing stationery pc sales chg in stk
= (220/ (3 + 99)*100)
= misc exp pc sales chg in stk
= (221/ (3 + 99)*100)
= oth op exp indl cos pc sales chg in stk
= (228/ (3 + 99)*100)
= oth op exp non fin serv cos pc sales chg in stk
(Continued. . . )
March 27, 2014
64
A NNUAL
Sr.No.
475
Indicator
& chg in stk
Other operational exp of hotel ent as % of sales & chg in
stk
476
Other operational exp of media ent as % of sales & chg in

stk
477
Other operational exp of constr ent as % of sales & chg in

stk
478
R & D current account exp as % of sales & chg in stk
479
Raw material and packing exp as % of sales & chg in stk
480
Operating Costs as per cent of Financial Services Income

Distribution of operating expenses
481
Compensation to employees as % of fin serv income
482
Indirect taxes as % of fin serv income
483
Rent & lease rent as % of fin serv income
484
Repairs & maintenance as % of fin serv income
485
Insurance premium paid as % of fin serv income
486
Outsourced professional jobs as % of fin serv income
487
Non-executive directors fees as % of fin serv income
488
Advertising expenses as % of fin serv income
489
Marketing expenses as % of fin serv income
490
Travel expenses as % of fin serv income
491
Communications expenses as % of fin serv income
492
Printing & stationery expenses as % of fin serv income
493
Miscellaneous expenditure as % of fin serv income
494
Financial charges as % of fin serv income
495
Fee based financial services expenses as % of fin serv
Total expenses
Fields & formula

= (229/ (3 + 99)*100)
= hotel oth op exp pc sales chg in stk
= ((119 - 134 - 159 - 131 - 207 - 232 - 264 - 302 - 273 - 307 - 324 - 337)/ (3 +
99)*100)
= media oth op exp pc sales chg in stk
= ((119 - 252 - 253 - 254 - 134 - 207 - 264 - 302 - 273 - 307 - 324 - 337)/ (3 +
99)*100)
= cntr oth op exp pc sales chg in stk
= ((119 - (121 + 129 + 128) - 134 - 131 - 191 - 264 - 302 - 273 - 307 - 324 - 337)/ (3
+ 99)*100)
= rnd exp curr ac pc sales chg in stk
= (354/ (3 + 99)*100)
= (100*(raw material pkg exp)/ sales n chg in stk)
= (100*((121 + 129 + 128))/ (3 + 99))
= f oper exp pc inc fin serv
= ((119 - 290 - (302 + 307 + 314 - 321 - 322 - 323) - 324 - 337)/ 23*100)
= compensation to employees pc inc fin serv
= (134/ 23*100)
= indirect taxes pc inc fin serv
= (159/ 23*100)
= rent and lease rent pc inc fin serv
= (178/ 23*100)
= repair maintenance pc inc fin serv
= (183/ 23*100)
= insurance premium paid pc inc fin serv
= (187/ 23*100)
= outsourced prof jobs pc inc fin serv
= (192/ 23*100)
= directors fees pc inc fin serv
= (206/ 23*100)
= advertising pc inc fin serv
= (208/ 23*100)
= marketing pc inc fin serv
= (209/ 23*100)
= travel exp pc inc fin serv
= (213/ 23*100)
= communications pc inc fin serv
= (214/ 23*100)
= printing stationery pc inc fin serv
= (220/ 23*100)
= misc exp pc inc fin serv
= (221/ 23*100)
= fin serv exp pc inc fin serv
= (258/ 23*100)
= fee based fin serv exp pc inc fin serv
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
496
497
498
499
500
Total expenses
Indicator
income
Bank charges and commission as % of fin serv income
Guarantee fees and commission as % of fin serv income
Other fee based financial services expenses as % of fin
serv income
Fund based financial services expenses as % of fin serv
income
Interest paid as % of fin serv income
501
Financial charges on instruments as % of fin serv income
502
Bill discounting charges as % of fin serv income
503
Treasury operations expenses as % of fin serv income
504
505
506
507
508
Loss on securities trans & on sale of invst as % of

fin serv income
Loss relating to forex transactions as % of fin serv
income
Loss on revaluation of investments as % of fin serv
income
Other fund based financial services expenses as % of fin
serv income
Import Intensity of Raw Materials
Indigenous raw materials consumed (%)
509
Imported raw materials consumed (%)
510
Indigenous stores & spares consumed (%)
511
Imported stores & spares consumed (%)
512
Indigenous other materials consumed (%)
513
Imported other materials consumed (%)
65
Fields & formula
= (259/ 23*100)
= bank charges commission pc inc fin serv
= (260/ 23*100)
= guarantee fees pc inc fin serv
= (261/ 23*100)
= oth fee based serv exp pc inc fin serv
= (262/ 23*100)
= fund based fin serv exp pc inc fin serv
= (263/ 23*100)
= interest exp pc inc fin serv
= (264/ 23*100)
= fin charges instru pc inc fin serv
= (273/ 23*100)
= bill discounting charge pc inc fin serv
= (278/ 23*100)
= treasury operations exp pc inc fin serv
= (283/ 23*100)
= loss secur trans invest sales pc inc fin serv
= (284/ 23*100)
= loss forex trans pc inc fin serv
= (288/ 23*100)
= loss reval invest pc inc fin serv
= (289/ 23*100)
= oth fund based fin serv pc inc fin serv
= (279/ 23*100)
= indig rawmat pc total rawmat
= (100*(1506/ 1505))
= imp rawmat pc total rawmat
= (100*(1507/ 1505))
= indig stor spar pc total stor spar cons
= (100*(1509/ 1508))
= imp stores spares pc total stores spares consump
= (100*(1510/ 1508))
= indig consump oth pc total oth consump
= (100*(1512/ 1511))
= imp consump oth pc total oth consump
= (100*(1513/ 1511))
March 27, 2014
66
A NNUAL
Sr.No.
514
Indicator
Profit after tax
515
516
517
Minority interest
Share in profit or loss in associates
Profit after tax reported by company
Appropriation of Profits
Dividend paid and proposed
518
519
Equity dividend
520
521
522
523
524
Interim dividend
Final dividend
Preference dividend
Dividend tax
Retained profits
525
Transfers
Transfer from reserves
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
Transfer from capital reserve

Transfer from Securities Premium Reserve
Transfer from debenture and bond redemption reserve
Transfer from export and foreign project reserve
Transfer from tariffs and dividend control reserve (for
electricity companies)
Transfer from other statutory reserves
Transfer from dividend equalisation reserve
Transfer from contingency reserve
Transfer from amalgamation reserve
Transfer from general reserve
Transfer from other specific reserve
Transfer from revaluation reserve
Transfer from other revenue reserves
Transfer from overseas principals of banks
Transfer on account of merger
Balance brought forward
Transfer to reserves
543
544
545
546
547
548
549
Transfer to capital reserve

Transfer to debenture and bond redemption reserve
Transfer to investment allowance reserve
Transfer to dividend equalisation reserve
Transfer to investment fluctuation reserve
Transfer to export and foreign project reserve
Transfer to tariffs and dividend control reserves (for
Fields & formula

= pat
= 1 + 99 - 119
= minority int
= share in profit loss in assoc
= reported pat
= total div
= 519 + 522 + 523
= equity div inc dist
= 520 + 521
= equity div interim
= equity div final
= pref div
= div tax
= retained profits
= 514 - 518
= trf frm resv
= 526 + 527 + 528 + 529 + 530 + 531 + 532 + 533 + 534 + 535 + 536 + 537 + 538
= trf frm capital resv
= trf frm share premium resv
= trf frm deb bond redemp resv
= trf frm export frgn proj resv
= trf frm tariffs div control resv
= trf frm oth statutory resv
= trf frm div equalisation resv
= trf frm contingency resv
= trf frm amalgam resv
= trf frm general resv
= trf frm oth specific resv
= trf frm reval resv
= trf frm oth resv
= trf frm overseas principals
= trf frm merger hiveoff
= bal brought fwd
= trf to resv
= 543 + 544 + 545 + 546 + 547 + 548 + 549 + 550 + 551 + 552 + 553 + 554 + 555
= trf to capital resv
= trf to deb bond redemp resv
= trf to invest allow resv
= trf to div equalisation resv
= trf to invest fluct resv
= trf to export frgn proj resv
= trf to tariffs div control resv
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
550
551
552
553
554
555
556
557
558
559
Indicator
electricity companies)
Transfer to other statutory reserves
Transfer to contingency reserve
Transfer to general reserve
Transfer to other specific reserves
Transfer to revaluation reserve
Transfer to other revenue reserves
Transfer to overseas principals of banks
Transfer on account of hiving off and de-merger
Balance carried to balance sheet
Addendum information of Profits
Nonprovisions
560
561
562
563
564
565
566
567
568
569
Non provision for diminution in investment

Non-provision for sundry debtors
Non-provision for loans and advances including npas
Non-provision for loans and advances to group companies
Non-provision for interest expenses
Non-provision for power expenses
Non-provision for gratuity
Non-provision for debenture and bond redemption reserves
Non-provision for others
Increase or decrease in profit due to chg in accounting policies
570
571
572
573
Increase or decrease in profit on account of depreciation

Increase or decrease in profit on account of inventories
Increase or decrease in profit on account of income recognition
Increase or decrease in profit on account of expenses
recognition
Increase or decrease in profit on account of liabilities
Increase or decrease in profit on account of others
Increase or decrease in reserves due to chg in accounting policies
574
575
576
577
578
579
581
582
583
Increase or decrease in reserves on account of depreciation

Increase or decrease in reserves on account of inventories
Increase or decrease in reserves on account of income
recognition
Increase or decrease in reserves on account of expenses
recognition
Increase or decrease in reserves on account of liabilities
Increase or decrease in reserves on account of others
Difference between normalised pat and pat reported by company
584
Reconciliation of Difference in PAT

Difference due to prior period and extra-ordinary income
580
67
Fields & formula
= trf to oth statutory resv
= trf to contingency resv
= trf to general resv
= trf to oth specific resv
= trf to reval resv
= trf to oth resv
= trf to overseas principals
= trf to merger hiveoff
= bal carried to bs
= non provisions
= 560 + 561 + 562 + 563 + 564 + 565 + 566 + 567 + 568
= non prov dimun in invest
= non prov debtors
= non prov loans adv npas
= non prov loans adv gp
= non prov int exp
= non prov power exp
= non prov gratuity
= non prov deb bond redemp resv
= non prov for others
= pat chg dueto chg actg policy
= 570 + 571 + 572 + 573 + 574 + 575
= pat chg dueto dep
= pat chg dueto invent
= pat chg dueto inc recognition
= pat chg dueto exp recognition
= pat chg dueto liab
= pat chg dueto oth
= resv chg dueto chg actg policy
= 577 + 578 + 579 + 580 + 581 + 582
= resv chg dueto dep
= resv chg dueto invent
= resv chg dueto inc recognition
= resv chg dueto exp recognition
= resv chg dueto liab
= resv chg dueto oth
= diff in pat
= 514 - 517
= dp prior period extra ordi inc
(Continued. . . )
March 27, 2014
68
A NNUAL
Sr.No.
585
Indicator
Difference due to prior period income
586
Difference due to cash prior period income
587
588
Difference due to bad debts recovered

Difference due to cash prior period income excluding bad
debts recovered
Difference due to non-cash prior period income
589
590
591
592
593
594
595
596
597
Difference due to provisions written back

Difference due to depreciation provision written back
Difference due to tax provisions written back
Difference due to bad debts provision written back
Difference due to other provisions and credit balances
written back
Difference due to non-cash prior period income excluding
provisions written back
Difference due to extra-ordinary income
Difference due to profit on sale of fixed assets
598
Difference due to insurance claims
599
Difference due to contra entry for depreciation added by
600
Difference due to gain on change in accounting policies
601
602
603
Difference due to transfer to reserves

Difference due to other factors increasing normalised pat
Difference due to prior period and extra-ordinary expenses
604
Difference due to prior period expenses
605
Difference due to cash prior period expenses
606
607
Difference due to prior period taxes

Difference due to cash prior period expenses excluding
prior period taxes
Difference due to non cash prior period expenses
608
609
610
611
612
Difference due to prior period depreciation

Difference due to non cash prior period expenses excluding
prior period depreciation
Difference due to extra-ordinary expenses
Difference due to loss on impairment of assets
Fields & formula

= 585 + 596
= dp prior period inc
= 586 + 589
= dp cash prior period inc
= 587 + 588
= dp bad debts recovered
= dp oth cash prior period inc
= dp non cash prior period inc
= 590 + 595
= dp prov w back
= 591 + 592 + 593 + 594
= dp dep prov w back
= dp tax prov w back
= dp bad debts prov w back
= dp oth prov credit bal w back
= dp oth non cash prior period inc
= dp extra ordi inc
= dp gain sale of ast
pncc of 596 (dp extra ordi inc)
= dp insurance claims
= dp cmie contra entry dep
= dp gain dueto chg actg policy
= dp trf to resv
= dp oth factors incr norm pat
= dp prior period extra ordi exp
= 604 + 611
= dp prior period exp
= 605 + 608
= dp cash prior period exp
= 606 + 607
= dp prior period taxes
= dp oth cash prior period exp
= dp non cash prior period exp
= 609 + 610
= dp prior period dep
= dp oth non cash prior period exp
= dp extra ordi exp
= dp loss impair ast
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
Indicator
613
Difference due to loss on sale of assets
614
Difference due to tax on extra-ordinary income
615
616
617
618
Difference due to loss because (effect) of change in

valuation and accounting policies
Difference due to transfer from reserves
Difference due to other factors decreasing normalised pat
Derived Indicators of Profits
Measures of Profits
PBDITA
619
PBT
620
Cash profit
621
PAT net of P&E
622
Cash profit net of P&E
623
PBDITA net of P&E&OI&FI
624
PBPT net of P&E&OI
625
Distribution of profits
Distribution of PBDITA
Provisions as % of PBDITA
626
Write offs as % of PBDITA
627
Depreciation as % of PBDITA
628
Amortisation as % of PBDITA
629
Net financial services expenses as % of PBDITA
630
Direct taxes as % of PBDITA
631
PAT as % of PBDITA
632
Distribution of PAT
Equity dividend as % of PAT
633
Pref dividend as % of PAT
69
Fields & formula
pncc of 611 (dp extra ordi exp)
= dp loss sale ast
= dp tax extra ordi inc
= dp loss dueto chg actg policy
= dp trf frm resv
= dp oth factors decr norm pat
= pbdita
= (514 + 314 + 290 + 337 + 307 + 302 + 258)
= pbt
= (514 + 337)
= cash profit
= (514 + 314 + 307 + 302 + 333 + 336 + 329 + 341 + 339 - 73 - 74 - 63 - 342 - 340)
= pat net of pe
= (514 - 58 + 324)
= cash profit net of pe
= (514 + 314 + 307 + 302 + 324 + 341 + 339 - 342 - 58 - 340)
= pbdita net of peoifi
= ((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)
= pbpt net of peoi
= (514 + 314 + 290 + 337 - 58 + 324 - 53)
= total provisions pc pbdita

= (100*290/ (514 + 314 + 290 + 337 + 307 + 302 + 258))
= write offs pc pbdita
= (100*314/ (514 + 314 + 290 + 337 + 307 + 302 + 258))
= depreciation pc pbdita
= (302/ (514 + 314 + 290 + 337 + 307 + 302 + 258)*100)
= amortisation pc pbdita
= (307/ (514 + 314 + 290 + 337 + 307 + 302 + 258)*100)
= net fin serv exp pc pbdita
= ((258 - 23)/ (514 + 314 + 290 + 337 + 307 + 302 + 258)*100)
= prov direct tax pc pbdita
= (337/ (514 + 314 + 290 + 337 + 307 + 302 + 258)*100)
= pat pc pbdita
= (514/ (514 + 314 + 290 + 337 + 307 + 302 + 258)*100)
= equity div inc dist pc pat
= (if (514 > 0, (519/ 514)*100, 0))
= pref div pc pat
= (if (514 > 0, (522/ 514)*100, 0))
(Continued. . . )
March 27, 2014
70
A NNUAL
Sr.No.
634
Indicator
Dividend tax as % of PAT
635
Retained profits as % of PAT
636
Profitability ratios
Margins over income
PBDITA as % of total income
637
PBT as % of total income
638
PAT as % of total income
639
Cash profit as % of total income
640
PBDITA net of P&E as % of total income net of P&E
641
PBPT net of P&E&OI as % of total income net of P&E
642
PAT net of P&E as % of total income net of P&E
643
Cash profit net of P&E as % of total income net of P&E
644
PBDITA net of P&E&OI&FI as % of sales & chg in stk
645
PBDITA net of P&E&OI&FI as % of sales
646
PBPT net of P&E&OI as % of income from financial services
647
Returns over investments

PBPT net of P&E&OI as % of net worth
648
PAT net of P&E as % of net worth
649
PAT as % of net worth
Fields & formula

= div tax pc pat
= (if (514 > 0, (523/ 514)*100, 0))
= retained profits pc pat
= (if (514 > 0, if (524 > 0, (524/ 514)*100, 0), 0))
= pbdita pc total inc

= ((514 + 314 + 290 + 337 + 307 + 302 + 258)/ 1*100)
= pbt pc total inc
= ((514 + 337)/ 1*100)
= pat pc total inc
= (514/ 1*100)
= cash profit pc total inc
= ((514 + 314 + 307 + 302 + 333 + 336 + 329 + 341 + 339 - 73 - 74 - 63 - 342 - 340)/
1*100)
= pbdita net of peoifi pc tot inc net of pe
= (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ (1 - 58)*100)
= pbpt net of peoi pc tot inc net of pe
= ((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (1 - 58)*100)
= pat net of pe pc tot inc net of pe
= ((514 - 58 + 324)/ (1 - 58)*100)
= cash profit net of pe pc tot inc net of pe
= ((514 + 314 + 307 + 302 + 324 + 341 + 339 - 342 - 58 - 340)/ (1 - 58)*100)
= pbdita net of peoifi pc sales chg in stk
= (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ (3 + 99)*100)
= pbdita net of peoifi pc sales
= (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ 3*100)
= pbpt net of peoi pc inc fin serv
= ((514 + 314 + 290 + 337 - 58 + 324 - 53)/ 23*100)
= pbpt net of peoi pc avg networth
= (if (((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 686) + (688 - 690 - 692) + (696 - 723 - 1346))))/ 2) > 0, (514 + 314 + 290 +
337 - 58 + 324 - 53)/ ((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) +
prevy(((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346))))/ 2)*100,
0))
= pat net of pe pc avg networth
= (if (((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 686) + (688 - 690 - 692) + (696 - 723 - 1346))))/ 2) > 0, (514 - 58 + 324)/
((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 - 686) +
(688 - 690 - 692) + (696 - 723 - 1346))))/ 2)*100, 0))
= pat pc avg networth
= (if (((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 686) + (688 - 690 - 692) + (696 - 723 - 1346))))/ 2) > 0, 514/ ((((683 - 686)
+ (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 - 686) + (688 - 690 692) + (696 - 723 - 1346))))/ 2)*100, 0))
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
650
Indicator
Cash profit as % of net worth
651
PBPT net of P&E&OI as % of capital employed
652
PAT net of P&E as % of capital employed
653
PAT as % of capital employed
654
PBPT net of P&E&OI as % of total assets (excl reval)
655
PAT net of P&E as % of total assets
656
PAT as % of total assets
657
PAT net of P&E as % of GFA excl reval
658
PAT as % of GFA excl reval
659
Source of growth in profits

Source of growth in PBDITA
PBDITA net of P&E&OI&FI / sales (times)
660
Change in PBDITA net of P&E&OI&FI on change in sales (times)
661
Change in PBDITA net of P&E&OI&FI because of change in sales
662
Change in PBDITA net of P&E&OI &FI because of change in

profitability of sales
663
Change in PBDITA net of P&E&OI &FI because of change in
71
Fields & formula
= cash profit pc avg networth
= (if (((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 686) + (688 - 690 - 692) + (696 - 723 - 1346))))/ 2) > 0, (514 + 314 + 307 +
302 + 333 + 336 + 329 + 341 + 339 - 73 - 74 - 63 - 342 - 340)/ ((((683 - 686) + (688
- 690 - 692) + (696 - 723 - 1346)) + prevy(((683 - 686) + (688 - 690 - 692) +
(696 - 723 - 1346))))/ 2)*100, 0))
= pbpt net of peoi pc avg capital employed
= (if (((((683 + 688 + (696 - 723 - 1346)) + 751) + prevy(((683 + 688 + (696 723 - 1346)) + 751)))/ 2) > 0, (514 + 314 + 290 + 337 - 58 + 324 - 53)/
((((683 + 688 + (696 - 723 - 1346)) + 751) + prevy(((683 + 688 + (696 - 723 1346)) + 751)))/ 2)*100, 0))
= pat net of pe pc avg capital employed
= (if (((((683 + 688 + (696 - 723 - 1346)) + 751) + prevy(((683 + 688 + (696 723 - 1346)) + 751)))/ 2) > 0, (514 - 58 + 324)/ ((((683 + 688 + (696 - 723 1346)) + 751) + prevy(((683 + 688 + (696 - 723 - 1346)) + 751)))/ 2)*100,
0))
= pat pc avg capital employed
= (if (((((683 + 688 + (696 - 723 - 1346)) + 751) + prevy(((683 + 688 + (696 723 - 1346)) + 751)))/ 2) > 0, 514/ ((((683 + 688 + (696 - 723 - 1346)) +
751) + prevy(((683 + 688 + (696 - 723 - 1346)) + 751)))/ 2)*100, 0))
= pbpt net of peoi pc avg tot asset net menow reval
= ((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (((1001 - 723 - 1346) + prevy((1001 723 - 1346)))/ 2)*100)
= pat net of pe pc avg tot asset net menow reval
= ((514 - 58 + 324)/ (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/
2)*100)
= pat pc avg tot asset net menow reval
= (514/ (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)*100)
= pat net of pe pc avg gfa net of reval
= ((514 - 58 + 324)/ (((1139 - 723) + prevy((1139 - 723)))/ 2)*100)
= pat pc avg gfa net reval
= (514/ (((1139 - 723) + prevy((1139 - 723)))/ 2)*100)
= pbdita net of peoifi sales

= (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ 3)
= chg in op profitability of sales
= ((((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23) - prevy(((514
+ 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23))) / ( 3 - prevy(3)))
= chg in sales with no chg in op profitability
= (((3) - (prevy(3))) * prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 +
324 - 53 - 23))/ (prevy(3)))
= chg in op profitability with no chg in sales
= ((prevy(3)) * (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/
(3) - prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23))/
(prevy(3))))
= chg in profitability on chg in sales
(Continued. . . )
March 27, 2014
72
A NNUAL
Sr.No.
Indicator
profitability on change in sales
664
Share (%) of change in sales in change in PBDITA net of

P&E&OI&FI
665
Share (%) of change in profitability of sales in change in

PBDITA net of P&E&OI
666
Share (%) of change in profitability on change in sales in

change in PBDITA net of P&E&OI
667
Source of growth in PBT

Change in profitability before tax (times)
668
Change in PBT net of P&E&OI because of change in financial

service income
669
Change in PBT net of P&E&OI because of change in profitability

of financial services income
670
Change in PBT net of P&E&OI because of change in profitability

on change in financial services income
671
Share (%) of change in financial services income in change in

PBT net of P&E&OI
672
Share (%) of change in profitability of financial services

income in change in PBT net of P&E&OI
673
Share (%) of change in profitability on change in financial

services income in change in PBT net of P&E&OI
674
Source of growth in PAT

PAT net of P&E / total income net of P&E (times)
Fields & formula

= ((((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ (3) prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23))/
(prevy(3))) * ((3) - (prevy(3))))
= pc chg in sales with no chg in op profitability
= (100 *(((3) - (prevy(3))) * prevy(((514 + 314 + 290 + 337 + 307 + 302 +
258) - 58 + 324 - 53 - 23))/ (prevy(3))) / (((514 + 314 + 290 + 337 + 307 + 302 +
258) - 58 + 324 - 53 - 23) - prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) 58 + 324 - 53 - 23))))
= pc chg in op profitability with no chg in sales
= (100 *((prevy(3)) * ((((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 53 - 23)/ (3)) - (prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 53 - 23))/ (prevy(3)))))/ (((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324
- 53 - 23) - prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 23))))
= pc chg in profitability on chg in sales
= (100*(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23)/ (3) prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 + 324 - 53 - 23))/
(prevy(3))) * ((3) - (prevy(3)))/ (((514 + 314 + 290 + 337 + 307 + 302 + 258)
- 58 + 324 - 53 - 23) - prevy(((514 + 314 + 290 + 337 + 307 + 302 + 258) - 58 +
324 - 53 - 23))))
= chg in pbpt net of peoi on chg in inc fin serv
= (((514 + 314 + 290 + 337 - 58 + 324 - 53) - prevy((514 + 314 + 290 + 337 - 58 +
324 - 53))) / (23 - prevy(23)))
= chg in inc fin serv with no chg in profitability
= ((23) - (prevy(23))) * prevy((514 + 314 + 290 + 337 - 58 + 324 - 53))/
(prevy(23))
= chg in profitability with no chg in inc fin serv
= (prevy(23)) * ((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (23) - prevy((514 +
314 + 290 + 337 - 58 + 324 - 53))/ (prevy(23)))
= chg in profitability on chg in inc fin serv
= ((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (23) - prevy((514 + 314 + 290 + 337 58 + 324 - 53))/ (prevy(23))) * ((23) - (prevy(23)))
= pc chg in inc fin serv with no chg in profitability
= 100 *(((23) - (prevy(23))) * prevy((514 + 314 + 290 + 337 - 58 + 324 53))/ (prevy(23))) / ((514 + 314 + 290 + 337 - 58 + 324 - 53) - prevy((514 +
314 + 290 + 337 - 58 + 324 - 53)))
= pc chg in profitability with no chg in inc fin serv
= 100 *((prevy(23)) * (((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (23)) (prevy((514 + 314 + 290 + 337 - 58 + 324 - 53))/ (prevy(23)))))/ ((514 + 314
+ 290 + 337 - 58 + 324 - 53) - prevy((514 + 314 + 290 + 337 - 58 + 324 - 53)))
= pc chg in profitability on chg in inc fin serv
= 100*((514 + 314 + 290 + 337 - 58 + 324 - 53)/ (23) - prevy((514 + 314 + 290 +
337 - 58 + 324 - 53))/ (prevy(23))) * ((23) - (prevy(23)))/ ((514 + 314 + 290
+ 337 - 58 + 324 - 53) - prevy((514 + 314 + 290 + 337 - 58 + 324 - 53)))
= pat net of pe tot inc net of pe
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
Indicator
675
Change in PAT net of P&E on change in income (times)
676
Change in PAT net of P&E because of change in income
677
Change in PAT net of P&E because of change in profitability of

income
678
Change in PAT net of P&E because of change in profitability on

change in income
679
Share (%) of change in income in change in PAT net of P&E
680
Share (%) of change in profitability of income in change in

PAT net of P&E
681
Share (%) of change in profitability on change in income in

change in PAT net of P&E
73
Fields & formula
= ((514 - 58 + 324)/ (1 - 58))
= chg in net profitability of total income
= (((514 - 58 + 324) - prevy((514 - 58 + 324))) / ( (1 - 58) - prevy((1 58))))
= chg in income with no chg in profitability
= ((((1 - 58)) - (prevy((1 - 58)))) * prevy((514 - 58 + 324))/ (prevy((1 58))))
= chg in profitability with no chg in income
= ((prevy((1 - 58))) * ((514 - 58 + 324)/ ((1 - 58)) - prevy((514 - 58 + 324))/
(prevy((1 - 58)))))
= chg in profitability on chg in inc
= (((514 - 58 + 324)/ ((1 - 58)) - prevy((514 - 58 + 324))/ (prevy((1 - 58))))
* (((1 - 58)) - (prevy((1 - 58)))))
= pc chg in income with no chg in profitability
= (100 *((((1 - 58)) - (prevy((1 - 58)))) * prevy((514 - 58 + 324))/
(prevy((1 - 58)))) / ((514 - 58 + 324) - prevy((514 - 58 + 324))))
= pc chg in profitability with no chg in income
= (100 *((prevy((1 - 58))) * (((514 - 58 + 324)/ ((1 - 58))) - (prevy((514
- 58 + 324))/ (prevy((1 - 58))))))/ ((514 - 58 + 324) - prevy((514 - 58 +
324))))
= pc chg in profitability on chg in inc
= (100*((514 - 58 + 324)/ ((1 - 58)) - prevy((514 - 58 + 324))/ (prevy((1 58)))) * (((1 - 58)) - (prevy((1 - 58))))/ ((514 - 58 + 324) - prevy((514 58 + 324))))
March 27, 2014
74
A NNUAL
Sr.No.
682
Indicator
Total liabilities
683
Total capital
684
685
686
687
688
Paid up equity capital

Forfeited equity capital
Paid up preference capital
Capital contribution and funds by govt, others
Share application money & suspense account
689
690
691
692
693
694
695
696
Share application money and advances equity

Share application money and advances preference shares
Equity Capital suspense & other account
Preference capital suspense account
Convertible warrants
Deposit kept with rbi (for foreign banks)
Minority interest reserves
Reserves and funds
697
698
Security premium reserves

Additions during the year
699
Sec prem resv used for issue of bonus shares
700
Sec prem resv used for issue expenses
701
Sec prem resv used for write off of premium
702
Sec prem resv used for buy-back
703
Capital, debt, investment & other reserves
704
705
706
Capital redemption reserves

Capital reserves
Subsidies and grants
707
708
709
710
711
712
713
714
715
Debenture redemption reserves

Investment allowance reserves
Dividend equalisation reserve
Exports and Foreign projects reserve
Tariffs and dividend control reserves
Other statutory reserves
Investment fluctuation reserve
Surplus and deficit on mergers & acquisitions
Forex fluctuation reserves
March 27, 2014
Total liabilities
Fields & formula

= total liabilities
= 683 + 688 + 696 + 738 + 751 + 844 + 898
= total capital
= 684 + 685 + 686 + 687 + 693 + 695
= paidup equity cap
= paidup forfeited equity cap
= paidup pref cap
= cap contrib by govt oth
= share appl money susp
= 689 + 690 + 691 + 692
= share appl money equity
= share appl money pref
= equity cap susp and oth ac
= pref cap susp ac
= convertible warrants
= share cap deposit rbi
= minority int resv
= resv
= 697 + 703 + 723 + 729 + 732 + 733 - 734
= sec premium resv
= sec premium resv addn
pncc of 697 (sec premium resv)
= sec premium resv utilised bonus
= sec premium resv utilised issue exp
= sec premium resv utilised redemp w off
= sec premium resv utilised buyback
= cap debt invest oth resv
= 704 + 705 + 707 + 708 + 709 + 710 + 711 + 712 + 713 + 714 + 715 + 716 + 717 + 720 +
721 - 722
= cap redemp resv
= cap resv
= grants subsidies resv
pncc of 705 (cap resv)
= deb bond redemp resv
= invest allow resv
= div equalisation resv
= frgn proj resv
= tariff div control resv
= oth statutory resv
= invest fluct resv
= amalgam mna resv
= forex fluct resv
(Continued. . . )
A NNUAL
Sr.No.
716
717
718
719
720
721
722
723
724
Total liabilities
Indicator
Lease equalisation reserves
Contingency reserves
Reserves for bad and doubtful loans
Other contingency reserves
Other specific reserves and funds (incl development reserve
fund)
Other revenue reserves
Arrears of depreciation
Revaluation reserves
Revaluation of fixed assets
725
Revaluation of stock and current assets
726
Revaluation of investments
727
Reversal of prior revaluation
728
Transfer to P & L account for depreciation
729
730
731
732
733
734
735
736
737
738
Employee stock option reserve

Employee stock option reserve addition
Employee stock option reserve used
General reserves
Balance as per profit & loss account
Accumulated losses
Additions during the year on merger and amalgamation
Deductions during the year on demerger
Addendum information of Reservers and funds
Revenue expenses directly charged to reserves
Deposits (accepted by commercial banks)
739
Demand deposits
740
741
742
743
Demand deposits from banks

Demand deposits from others
Saving deposits
Term deposits
744
745
Term deposits from banks

Term deposits from others
75
Fields & formula
= lease equalisation resv
= contingency resv
= 718 + 719
= resv bad doubtful loans
= oth contingency resv
= oth specific resv funds
= oth resv
= arrears of dep
= reval resv
= reval fixed ast
pncc of 723 (reval resv)
= reval curr ast
= reval invest
= reversal prior reval fixed ast
= dep trf to pnl
= esop resv
= esop resv addn
pncc of 729 (esop resv)
= esop resv used
pncc of 729 (esop resv)
= general resv
= bal as per pnl ac
= accum losses
= accum losses addn
pncc of 734 (accum losses)
= accum losses used
pncc of 734 (accum losses)
= revenue exp charged to resv
ai of 696 (resv)
= deposits commercial banks
= 739 + 742 + 743
= demand deposits
= 740 + 741
= demand deposits frm banks
= demand deposits frm oth
= saving deposits
= lt deposits
= 744 + 745
= lt deposits frm banks
= lt deposits frm oth
(Continued. . . )
March 27, 2014
76
A NNUAL
Sr.No.
746
747
Indicator
Addendum information of Deposits
Deposits from india
Deposits from outside india
748
Term deposits from outside india
749
Savings deposits from outside india
750
Demand deposits from outside india
751
752
Borrowings
Borrowing from banks
753
Secured bank borrowings
754
755
756
757
758
Secured short-term bank borrowings

Bank overdraft
Cash credit
Secured term bank borrowings
Unsecured Bank borrowings
759
760
761
Unsecured short-term bank borrowings

Unsecured term bank borrowings
Borrowing from financial institutions
762
763
764
765
766
767
Secured financial institutional borrowings

Secured short-term financial institutional borrowings
Secured term financial institutional borrowings
Foreign currency rupee loans from FIs
Unsecured borrowings from financial institutions
Borrowings from central & state govt
768
Secured borrowings from central & state govt
769
770
771
Secured borrowings from government of india

Secured borrowings from state governments
Unsecured borrowings from central & state govt
772
773
774
Unsecured borrowings from government of india

Unsecured borrowings from state governments
Borrowings syndicated across banks & institutions
March 27, 2014
Total liabilities
Fields & formula

= deposits frm india
pcc of 743 (lt deposits)
= deposits frm outside india
pcc of 743 (lt deposits)
= lt deposits frm outside india
pcc of 747 (deposits frm outside india)
= savings deposits frm outside india
= demand deposits frm outside india
= borrowings
= 752 + 761 + 767 + 774 + 777 + 790 + 799 + 802 + 811 + 816 + 819 + 820 + 824 + 826 +
829 + 830
= bank borrowings
= 753 + 758
= sec bank borr
= 754 + 757
= sec st bank borr
= sec st bank borr overdraft
= sec st bank borr cash credit
= sec lt bank borr
= unsec bank borr
= 759 + 760
= unsec st bank borr
= unsec lt bank borr
= fin inst borr
= 762 + 766
= sec fin inst borr
= 763 + 764
= sec st inst borr
= sec lt inst borr
= sec frgn crncy rupee loan
= unsec fin inst borr
= borr central state govt
= 768 + 771
= sec borr govt
= 769 + 770
= sec borr central govt
= sec borr state govt
= unsec borr govt
= 772 + 773
= unsec borr central govt
= unsec borr state govt
= borr syndicated banks inst
= 775 + 776
(Continued. . . )
A NNUAL
Sr.No.
775
776
777
778
Total liabilities
Indicator
Secured borrowings syndicated across banks & institutions
Unsecured borrowings syndicated across banks & institutions
Debentures and bonds
Secured debentures and bonds
779
780
Non-convertible debentures and bonds

Zero interest bonds
781
Convertible debentures
782
783
784
785
Fully convertible debentures and bonds

Partly convertible debentures and bonds
Optionally convertible debentures and bonds
Bonds redeemable in the current year
786
787
788
789
790
791
792
Unsecured debentures
Unsecured convertible debentures and bonds
Unsecured non-convertible debentures and bonds
Debentures redeemable in the current year
Foreign currency borrowings
Secured foreign currency borrowings
External commercial borrowings (including euro bonds)
793
Secured euro convertible bonds
794
Secured foreign suppliers credit
795
796
Unsecured foreign currency borrowings

Unsecured external commercial borrowings
797
Unsecured euro convertible bonds
798
Unsecured foreign suppliers credit
799
Loans from promoters, directors and shareholders
800
801
802
Secured loans from promoters, directors and shareholders

Unsecured loans from promoters, directors and shareholders
Inter-corporate loans
803
804
Secured inter-corporate loans

Loans from subsidiary companies
77
Fields & formula
= sec borr syndicated banks inst
= unsec borr syndicated banks inst
= deb bonds
= 778 + 786
= sec deb bonds
= 779 + 781
= non convertible deb bonds
= zero int bonds
pncc of 779 (non convertible deb bonds)
= convertible deb
= 782 + 783 + 784
= fully convertible deb bonds
= partly convertible deb bonds
= opt convertible deb bonds
= redeem sec deb curr yr
ai of 778 (sec deb bonds)
= unsec deb bonds
= 787 + 788
= unsec convert debentures
= unsec non convert debentures
= redeem unsec deb curr yr
ai of 786 (unsec deb bonds)
= frgn crncy borr
= 791 + 795
= sec frgn crncy borr
= sec ecb euro bond
pncc of 791 (sec frgn crncy borr)
= sec euro bonds
pncc of 792 (sec ecb euro bond)
= sec frgn suppliers credit
pncc of 791 (sec frgn crncy borr)
= unsec frgn crncy borr
= unsec ecb euro bond
pncc of 795 (unsec frgn crncy borr)
= unsec euro bonds
pncc of 796 (unsec ecb euro bond)
= unsec frgn suppliers credit
pncc of 795 (unsec frgn crncy borr)
= loan frm promoters
= 800 + 801
= sec loan frm promoters directors
= unsec loan frm promoters directors
= inter corp loan
= 803 + 807
= sec inter corp loan
= sec loan frm subsi co
(Continued. . . )
March 27, 2014
78
A NNUAL
Sr.No.
Indicator
805
Loans from group and assoc enterprises
806
Loans from other business enterprises
807
808
Unsecured inter-corporate loans

Unsecured loans from subsidiary companies
809
Unsecured loans from group & assoc enterprises
810
Unsecured loans from other business enterprises
811
Deferred credit
812
813
Secured deferred credit

Secured domestic suppliers credit
814
815
Unsecured deferred credit

Unsecured domestic suppliers credit
816
Interest accrued and due
817
818
819
820
821
Interest accrued and due on secured borrowings

Interest accrued and due on un-secured borrowings
Hire purchase loans
Fixed deposits
Fixed deposits from public
822
Fixed deposits from promoters, directors and shareholders
823
Fixed deposits raised by financial institutions and NBFCs
824
825
Commercial papers
Maximum commercial paper outstanding during the year
826
Other borrowings
827
828
829
830
Other secured borrowings

Other unsecured borrowings
Sub-ordinated debt (bank)
Banks borrowings from rbi
Addendum information of Borrowings
Banks borrowings from others
831
832
Banks borrowings from other domestic sources
Total liabilities
Fields & formula

pcc of 803 (sec inter corp loan)
= sec loan frm gp ent
= sec loan frm oth ent
= unsec inter corp loan
= unsec loan frm subsi cos
pcc of 807 (unsec inter corp loan)
= unsec loan frm gp cos
= unsec loan frm oth cos
= deferred credit
= 812 + 814
= sec deferred credit
= sec domestic suppliers credit
pncc of 812 (sec deferred credit)
= unsec deferred credit
= unsec domestic suppliers credit
pncc of 814 (unsec deferred credit)
= int accrued and due
= 817 + 818
= sec borr int accr and due
= unsec borr int accr and due
= hire purchase loan
= fixed deposits
= fixed deposits public
pcc of 820 (fixed deposits)
= fixed deposits frm promoters directors
= fixed deposits raised by fin inst
= commercial papers
= max commercial paper os
ai of 824 (commercial papers)
= oth borrowings
= 827 + 828
= oth sec borr
= oth unsec borr
= subordinated debt
= bank borr frm rbi
= bank borr frm oth
ai of 751 (borrowings)
= bank borr frm oth domestic sources
pcc of 831 (bank borr frm oth)
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
833
Total liabilities
Indicator
Banks borrowings from other foreign sources
834
Secured borrowings (for banks)
835
Loan transfer on hiving off unit
836
Loan transfer on hiving off unit, secured
837
Loan transfer on hiving off unit, unsecured
838
Loan transfer on merger
839
Loan transfer on merger, secured
840
Loan transfer on merger, unsecured
841
842
843
844
Current portion of secured and unsecured debt

Current portion of secured borrowings
Current portion of unsecured borrowings
Current liabilities & provisions
845
Current liabilities
846
Sundry creditors
847
848
849
Sundry creditors for goods and services

Sundry creditors for capital works
Addendum information of Sundry creditors
Sundry creditors from group and subsidiary companies
850
851
Acceptances
Deposits & advances from customers and employees
852
853
854
855
856
857
Security, trade and dealer deposits

Advances from customers on capital account
Advances from customers on revenue account
Deposits from employees
Interest accrued but not due
Interest accrued and not due on secured borrowings
858
859
860
Interest accrued and not due on un-secured borrowings

Share application money refundable amount
Share application money refundable equity shares
79
Fields & formula
= bank borr frm oth frgn sources
pcc of 831 (bank borr frm oth)
= sec borr of banks
pncc of 751 (borrowings)
= loan trf on hiving unit
= loan trf on hiving unit sec
pcc of 835 (loan trf on hiving unit)
= loan trf on hiving unit unsec
pcc of 835 (loan trf on hiving unit)
= loan trf on merger
= loan trf on merger sec
pcc of 838 (loan trf on merger)
= loan trf on merger unsec
pcc of 838 (loan trf on merger)
= curr portion lt borr
= curr portion sec borr
= curr portion unsec borr
= curr liab n prov
= 845 + 870
= current liabilities
= 846 + 850 + 851 + 856 + 862 + 859
= sundry creditors
= 847 + 848
= sundry creditors goods serv
= sundry creditors cap works
= sundry creditors gp n subsi cos
ai of 846 (sundry creditors)
= acceptances
= deposits adv cust employee
= 852 + 853 + 854 + 855
= security trade dealer deposits
= adv cust capital ac
= adv cust revenue ac
= deposits frm employees
= int accr but not due
= int accr but not due sec
pcc of 856 (int accr but not due)
= int accr but not due unsec
pcc of 856 (int accr but not due)
= share appl oversub
= 860 + 861
= share appl equity oversub
(Continued. . . )
March 27, 2014
80
A NNUAL
Sr.No.
861
862
863
864
865
866
867
868
869
870
Indicator
Share application money refundable preference shares
Other current liabilities
Inter-office adjustments (liabilities)
Unclaimed and unpaid dividend payable
Unclaimed and unpaid deposits
Unclaimed and unpaid portion of redeemed preference shares
Unclaimed and unpaid portion of redeemed debentures
Interest on unclaimed and unpaid dues
Other miscellaneous current liabilities(incl lease terminal
adj)
Provisions outstanding
871
872
Corporate tax provision

Other direct & indirect tax provisions
873
874
875
876
877
878
880
Wealth tax provision

Agricultural tax provision
Provision for indirect taxes
Other direct tax provision
Provision for bad and doubtful advances and debts
Provision for doubtful sundry debtors outstanding for less
than six months
Provision for doubtful sundry debtors outstanding for over
six months
Dividend provisions
881
882
883
884
885
Provision for interim dividend

Provision for final dividend
Dividend tax provision
Provision for employee benefits
Provision for gratuity
879
886
Provision for VRS
887
Provision for other employee related issues
888
889
890
891
892
893
894
Other provisions
Addendum information of Current liabilities and provisions
Investor education and protection fund
Unclaimed and unpaid dividend
Unclaimed and unpaid fixed deposits
Unclaimed and unpaid debentures
Unclaimed and unpaid interest
Unclaimed and unpaid others
Total liabilities
Fields & formula

= share appl pref oversub
= oth curr liab
= 863 + 864 + 865 + 866 + 867 + 868 + 869
= inter office adj liab
= unclaimed div payable
= unclaimed public deposits
= unclaimed redeemed pref shares
= unclaimed redeemed deb
= int on unclaimed unpaid dues
= oth misc curr liab
= provisions
= 871 + 872 + 880 + 877 + 883 + 884 + 888
= corporate tax prov
= oth direct indirect tax prov
= 873 + 874 + 875 + 876
= wealth tax prov
= agri tax prov
= indirect tax prov
= oth direct tax prov
= prov bad adv debts
= prov doubtful debtors less 6m
ai of 1268 (debtors less 6m)
= prov doubtful debtors more 6m
ai of 1272 (debtors more 6m)
= total div prov
= 881 + 882
= interim div prov
= div prov
= div tax prov
= employees prov
= gratuity prov
pcc of 884 (employees prov)
= vrs prov
= oth employee prov
= oth prov
= invest edu protection fund
= 890 + 891 + 892 + 893 + 894
= unclaimed div
= unclaimed fixed deposit
= unclaimed deb
= unclaimed int
= unclaimed oth
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
895
896
897
898
899
Total liabilities
Indicator
Current liabilities and provisions transferred on account of
hiving of unit
Current liabilities and provisions takenover on account of
merger
Current liabilities and provisions due to ssis and smes
Deferred tax liability
Addendum information of Liabilities
Authorised capital
Authorised equity shares
900
Authorised preference shares
901
Authorised unclassified shares
902
Authorised equity capital
903
Authorised preference capital
904
Authorised unclassified capital
905
Issued capital
Issued equity shares
906
Issued preference shares
907
Issued equity capital
908
Issued preference capital
909
Subscribed capital
Subscribed equity shares
910
Subscribed preference shares
911
Subscribed equity capital
912
Subscribed preference capital
913
Bonus share capital
914
Paid up capital
Paid up equity shares
915
Equity shares alloted without payment being received in cash
81
Fields & formula
= curr liab prov trf for hiving unit
ai of 844 (curr liab n prov)
= curr liab prov trf for merger
= curr liab prov ssis smes
= deferred tax liab
= authorised equity shares

ai of 682 (total liabilities)
= authorised pref shares
= authorised shares unclassified
= authorised equity capital
= authorised pref capital
= authorised cap unclassified
= issued equity shares
= issued pref shares
= issued equity cap
= issued pref cap
= subscribed net equity shares
= subscribed net pref shares
= subscribed net equity cap
= subscribed net pref cap
= bonus share cap
pncc of 684 (paidup equity cap)
= paidup equity shares
= equity allot without payment
ai of 914 (paidup equity shares)
(Continued. . . )
March 27, 2014
82
A NNUAL
Sr.No.
916
917
918
Indicator
Equity shares alloted pursuant to the scheme of mergers &
acquisitions
Equity shares alloted on conversion of loans and debt
919
Equity shares alloted on conversion of convertible

warrants
Equity shares for conversion of gdr and ecb, etc
920
Equity shares alloted in esops
921
Equity share alloted on conversion of preference share
922
Paid up preference shares
923
Number of shares held by holding company
924
Number of shares held by holding company (%)
925
926
Equity shares issued against adrs/gdrs

Equity shares re-converted in adrs and gdrs
927
Call in arrears amount
928
929
930
From directors
Call in arrears
Reduction in equity capital amount
931
Buy back of shares amount
932
Reduction in equity capital (other than buy-back) amount
933
934
935
936
937
Reduction in equity capital shares

Buy back of shares shares
Reduction in equity capital (other than buy-back) shares
Total amount paid on buy-back including premium
Derived Indicators of Liabilities
Shareholders funds
938
Net worth
939
Tangible net worth
Total liabilities
Fields & formula

= equity allot mna
pcc of 915 (equity allot without payment)
= equity allot loan debt conv
= equity allot convertible warrants
= equity allot gdr ecb conv
= equity allot esop
= equity allot pref share conv
= paidup pref shares
= shares nos holding co
= shares pct holding co
= eqty sh issued agnst adr gdr
= equity share reconv adr gdr
= call in arrears
= 928 + 929
ai of 684 (paidup equity cap)
= call in arrears frm directors
= call in arrears frm oth
= reduct equity cap amt
= buyback amt
pcc of 930 (reduct equity cap amt)
= oth reduct equity cap amt
pcc of 930 (reduct equity cap amt)
= reduct equity cap shares
= buyback shares
pcc of 933 (reduct equity cap shares)
= oth reduct equity cap shares
pcc of 933 (reduct equity cap shares)
= buyback amt paid incl premium
= shareholders funds
= (683 + 688 + (696 - 723 - 1346))
= net worth
= ((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346))
= tangible net worth
= (((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) - 1003)
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
940
Total liabilities
Indicator
Share application money and advances (Eq & Pref)
941
Cumulative retained profits
942
Free reserves
943
Specific reserves
944
Total outside liabilities
945
Total term liabilities
946
Secured & Unsecured borrowings

Debt
947
Secured borrowings
948
Unsecured borrowings
949
Short term bank borrowings
950
Long term bank borrowings
951
Non-convertible debentures
952
External commercial borrowings
953
Euro convertible bonds
954
Foreign suppliers credit
955
Capital employed
956
TOL/TNW
957
Total term liabilities / tangible net worth
958
Contingent liabilities / Net worth (%)
959
Net deferred tax liabilities
960
Net deferred tax liab as % of net worth
961
Net deferred tax liab as % of total liabilties
83
Fields & formula
= share appln money
= (689 + 690)
= cumulative retained profits
= (696 + 913 - 697 - 723 - 1346)
= free reserves
= (721 + 732 + 733)
= specific reserves
= ((697 + 703 + 729 - 721))
= total outside liabilities
= (751 + 845)
= total term liabilities
= (751 - (754 + 763 + 813 + 785 + 794 + 817 + 759 + 789 + 815 + 798 + 824 + 818))
= debt
= (751 + 686 + 690 + 692)
= secured borrowings
= (753 + 762 + 768 + 775 + 819 + 812 + 778 + 791 + 800 + 803 + 817 + 827)
= unsecured borrowings
= (820 + 758 + 766 + 776 + 786 + 814 + 771 + 795 + 807 + 801 + 824 + 829 + 818 + 828)
= short term bank borrowings
= (754 + 759)
= long term bank borrowings
= (757 + 760)
= borr by unsec debentures
= (779 + 786)
= ecb euro bond
= (796 + 792)
= euro bonds
= (797 + 793)
= frgn suppliers credit
= (798 + 794)
= capital employed
= ((683 + 688 + (696 - 723 - 1346)) + 751)
= tol tnw
= ((751 + 845)/ (((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) - 1003))
= ttl tnw
= ((751 - (754 + 763 + 813 + 785 + 794 + 817 + 759 + 789 + 815 + 798 + 824 + 818))/
(((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) - 1003))
= contingent liab pc net worth
= (if (((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) > 0, ((962/ ((683
- 686) + (688 - 690 - 692) + (696 - 723 - 1346)))*100), 0))
= net deferred tax liab
= (1564 - 1553)
= net deferred tax liab pc networth
= ((1564 - 1553)/ ((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346))*100)
= net deferred tax liab pc total liab
(Continued. . . )
March 27, 2014
84
A NNUAL
Sr.No.
March 27, 2014
Indicator
Total liabilities
Fields & formula

= ((1564 - 1553)/ 682*100)
A NNUAL
Sr.No.
962
Indicator
963
964
965
966
967
Bills and cheques discounted

Bills for collection (banks)
Acceptances, endorsement obligation (banks)
Letter of credit issued by the company
Letter of credit issued by the company for group companies
968
Disputed taxes
969
Disputed income tax
970
Disputed excise
971
Disputed custom duties
972
Disputed sales tax
973
Others disputed taxes including octroi and local taxes
974
Disputed claims or others
975
976
977
978
Disputed licence fees

Disputed lease rentals
Other claims disputed
Guarantees and counter-guarantees
979
980
Guarantees
Guarantee for group companies
981
982
Counter guarantees by company

Counter guarantees for group companies
983
Bonds issued in favour of govt authorities
984
985
Bonds issued for disputed taxes

Bonds issued for disputed income tax
986
Bonds issued for disputed excise
987
Bonds issued for disputed custom duties
988
Bonds issued for disputed sales tax
989
Bonds issued by directors and promoters in their personal

capacity
85
Fields & formula
= contingent liab
= 963 + 965 + 966 + 968 + 974 + 978 + 983 + 991 + 992 + 993 + 994 + 995
= bills cheques discounted
= bills for collection
= acceptances endorsement
= letters of credit
= letters of credit to gp cos
pncc of 966 (letters of credit)
= disputed taxes
ai of 962 (contingent liab)
= disputed income tax
pcc of 968 (disputed taxes)
= disputed excise duty
= disputed custom duty
= disputed sales tax
= oth disputed taxes incl local taxes
= disputed claims
= 975 + 976 + 977
= disputed licence fees
= disputed lease rentals
= oth disputed claims
= guarantees
= 979 + 981
= guarantees by co
= guarantees for gp cos
pncc of 979 (guarantees by co)
= counter guarantees by co
= counter guarantees for gp cos
pncc of 981 (counter guarantees by co)
= bonds issued fav govt auth
= 984 + 989 + 990
= bonds issued disputed taxes
= bonds issued disputed income tax
pcc of 984 (bonds issued disputed taxes)
= bonds issued disputed excise duties
= bonds issued disputed custom duties
= bonds issued disputed sales tax
= bonds issued by directors
(Continued. . . )
March 27, 2014
86
A NNUAL
Sr.No.
990
991
992
993
994
995
996
997
998
999
1000
March 27, 2014
Indicator
Bonds issued for other purposes
Liabilities on account of non fulfilment of export obligation
Liabilities on account of forward foreign exchange contract
Contracts remaining to be executed
Claims not acknowledged as debt
Other contingent liabilities
Arrears of preference dividend
Unprovided employee dues
Liabilities of un-called and partly paidup shares & debentures
Liabilities of underwriting obligation
Other miscellaneous contingent liabilities
Fields & formula

= bonds issued for oth purposes
= liab wrt not fulfil export commit
= liab wrt fwd frgn exch contract
= contracts pending execution cap ac
= claims not acknow as debt
= oth contingent liab
= 996 + 997 + 998 + 999 + 1000
= arrears of pref div
= unprovided employees dues
= liab wrt part paid share deb
= liab wrt underwriting obligation
= oth misc contingent liab
A NNUAL
Sr.No.
1001
1002
1003
Total assets
Indicator
Total assets
Net fixed assets
Intangible assets, net
1004
Intangible assets, gross
1005
1006
Goodwill, gross
Goodwill additions
1007
Goodwill additions due to revaluation
1008
Goodwill deductions
1009
1010
Goodwill cumulative depreciation

Goodwill depreciation
1011
Goodwill, net
1012
1013
Software, gross
Software additions
1014
Software additions due to revaluation
1015
Software deductions
1016
1017
Software cumulative depreciation

Software depreciation
1018
Software, net
1019
1020
Other intangible assets, gross

Other intangible assets additions
1021
Other intangible assets additions due to revaluation
1022
Other intangible assets deductions
1023
1024
Other intangible assets cumulative depreciation

Other intangible assets depreciation
1025
Other intangible assets, net
1026
Intangible assets addition in the year
87
Fields & formula
= total assets
= 1002 + 1179 + 1188 + 1313 + 1189 + 1201 + 1245 + 1314 + 1345 + 1346
= net fixed assets
= 1031 + 1052 + 1080 + 1108 + 1003 - 1137 - 1138 + 1136
= net intangible ast
= 1011 + 1018 + 1025
= intangible ast
= 1019 + 1012 + 1005
= goodwill
= goodwill addn
pncc of 1005 (goodwill)
= goodwill addn reval
= goodwill deduct
= goodwill cumm dep
= goodwill dep
pncc of 1009 (goodwill cumm dep)
= net goodwill
= 1005 - 1009
= software
= sw addn
pncc of 1012 (software)
= sw addn reval
= sw deduct
= sw cumm dep
= sw dep
pncc of 1016 (sw cumm dep)
= net sw
= 1012 - 1016
= oth intangible ast
= oth intangible ast addn
pncc of 1019 (oth intangible ast)
= oth intangible ast addn reval
= oth intangible ast deduct
= oth intangible ast cumm dep
= oth intangible ast dep
pncc of 1023 (oth intangible ast cumm dep)
= net oth intangible ast
= 1019 - 1023
= intangible ast addn
= 1006 + 1013 + 1020
(Continued. . . )
March 27, 2014
88
A NNUAL
Sr.No.
1027
Indicator
Intangible assets additions due to revaluation
1028
Intangible assets deductions
1029
Intangible assets depreciation
1030
1031
1032
1033
1034
Intangible assets cumulative depreciation

Land and buildings, net
Land and building, gross
Land, gross
Land additions
1035
Land additions due to revaluation
1036
Land deductions
1037
1038
Land cumulative depreciation

Land depreciation
1039
Land, net
1040
1041
Building, gross
Building additions
1042
Building additions due to revaluation
1043
Building deductions
1044
1045
Building cumulative depreciation

Building depreciation
1046
Buildings, net
1047
Land and building additions
1048
Land and building additions due to revaluation
1049
Land and building deductions
1050
1051
Land and building cumulative depreciation

Land and building depreciation
Total assets
Fields & formula

= intangible ast addn reval
= 1007 + 1014 + 1021
= intangible ast deduct
= 1008 + 1015 + 1022
= intangible ast dep
= 1010 + 1017 + 1024
= intangible ast cumm dep
= 1009 + 1016 + 1023
= net land n building
= 1039 + 1046
= land n building
= 1033 + 1040
= land
= land addn
pncc of 1033 (land)
= land addn reval
pncc of 1033 (land)
= land deduct
pncc of 1033 (land)
= land cumm dep
= land dep
pncc of 1037 (land cumm dep)
= net land
= 1033 - 1037
= building
= building addn
pncc of 1040 (building)
= building addn reval
= building deduct
= building cumm dep
= building dep
pncc of 1044 (building cumm dep)
= net building
= 1040 - 1044
= land building addn
= 1034 + 1041
= land n building addn reval
= 1035 + 1042
= land n building deduct
= 1036 + 1043
= land n building cumm dep
= 1037 + 1044
= land n building dep
= 1038 + 1045
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1052
1053
1054
1055
Total assets
Indicator
Plant & machinery, computers and electrical assets, net
Plant & machinery, computers and electrical installations,
gross
Plant and machinery, gross
Plant and machinery additions
1056
Plant and machinery additions due to revaluation
1057
Plant and machinery deductions
1058
1059
Plant and machinery cumulative depreciation

Plant and machinery depreciation
1060
Plant and machinery, net
1061
1062
Computers and IT systems, gross

Computer systems additions
1063
Computer systems due to revaluation
1064
Computer systems deductions
1065
1066
Computer systems cumulative depreciation

Computer systems depreciation
1067
Computers and IT systems, net
1068
1069
1070
1071
1072
1073
Electrical installations & fittings, gross

Electrical installations & fittings additions
Electrical installations & fittings additions due to
revaluation
Electrical installations & fittings deductions
Electrical installations & fittings cumulative
depreciation
Electrical installations & fittings depreciation
1074
Electrical installations & fittings, net
1075
Plant, computer and electrical assets additions
1076
Plant, computer and electrical assets additions due to

revaluation
Plant, computer and electrical assets deductions
1077
89
Fields & formula
= net plant mach computer elec
= 1060 + 1067 + 1074
= plant mach computer elec
= 1054 + 1061 + 1068
= plant
= plant addn
pncc of 1054 (plant)
= plant addn reval
= plant deduct
= plant cumm dep
= plant dep
pncc of 1058 (plant cumm dep)
= net plant
= 1054 - 1058
= computer it
= computer it addn
pncc of 1061 (computer it)
= computer it addn reval
= computer it deduct
= computer it cumm dep
= computer it dep
pncc of 1065 (computer it cumm dep)
= net computer it
= 1061 - 1065
= elec install fitting
= elec install fitting addn
pncc of 1068 (elec install fitting)
= elec install fitting addn reval
= elec install fitting deduct
= elec install fitting cumm dep
= elec install fitting dep
pncc of 1072 (elec install fitting cumm dep)
= net elec install fitting
= 1068 - 1072
= plant mach computer elec addn
= 1055 + 1062 + 1069
= plant mach computer elec addn reval
= 1056 + 1063 + 1070
= plant mach computer elec deduct
(Continued. . . )
March 27, 2014
90
A NNUAL
Sr.No.
1078
1079
1080
1081
1082
1083
Indicator
Plant, computer and electrical assets cumulative depreciation
Plant, computer and electrical assets depreciation
Transport & communication equipment and infrastructure, net
Transport & communication equipment and infrastructure, gross
Transport infrastructure, gross
Transport infrastructure additions
1084
Transport infrastructure additions due to revaluation
1085
Transport infrastructure deductions
1086
1087
Transport infrastructure cumulative depreciation

Transport infrastructure depreciation
1088
Transport infrastructure, net
1089
1090
1091
Transport equipment and vehicles, gross

Transport equipment and vehicles additions
1092
Transport equipment and vehicles additions due to

revaluation
Transport equipment and vehicles deductions
1093
1094
Transport equipment and vehicles cumulative depreciation

Transport equipment and vehicles depreciation
1095
Transport equipment and vehicles, net
1096
1097
Communication equipment, gross

Communication equipment additions
1098
Communication equipment additions due to revaluation
1099
Communication equipment deductions
1100
1101
Communication equipment cumulative depreciation

Communication equipment depreciation
1102
Communication equipment, net
1103
Transport and communication equipment additions
Total assets
Fields & formula

= 1057 + 1064 + 1071
= plant mach computer elec cumm dep
= 1058 + 1065 + 1072
= plant mach computer elec dep
= 1059 + 1066 + 1073
= net transport comm equip infra
= 1095 + 1102 + 1088
= transport comm equip infra
= 1082 + 1089 + 1096
= transport infra
= transport infra addn
pncc of 1082 (transport infra)
= transport infra addn reval
= transport infra deduct
= transport infra cumm dep
= transport infra dep
pncc of 1086 (transport infra cumm dep)
= net transport infra
= 1082 - 1086
= transport vehicles
= transport vehicles addn
pncc of 1089 (transport vehicles)
= transport vehicles addn reval
= transport vehicles deduct
= transport vehicles cumm dep
= transport vehicles dep
pncc of 1093 (transport vehicles cumm dep)
= net transport vehicles
= 1089 - 1093
= comm equip
= comm equip addn
pncc of 1096 (comm equip)
= comm equip addn reval
= comm equip deduct
= comm equip cumm dep
= comm equip dep
pncc of 1100 (comm equip cumm dep)
= net comm equip
= 1096 - 1100
= transport comm equip infra addn
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1104
1105
1106
1107
1108
1109
1110
1111
Total assets
Indicator
Transport and communication equipment additions due to
revaluation
Transport and communication equipment deductions
Transport and communication equipment cumulative depreciation
Transport and communication equipment depreciation
Furniture, social amenities and other fixed assets, net
Furniture, social amenities and other fixed assets, gross
Furniture and fixtures, gross
Furniture and fixtures additions
1112
Furniture and fixtures additions due to revaluation
1113
Furniture and fixtures deductions
1114
1115
Furniture and fixtures cumulative depreciation

Furniture and fixtures depreciation
1116
Furniture and fixtures, net
1117
1118
Social amenities, gross

Social amenities additions
1119
Social amenities additions due to revaluation
1120
Social amenities deductions
1121
1122
Social amenities cumulative depreciation

Social amenities depreciation
1123
Social amenities, net
1124
1125
Other fixed assets, gross

Other fixed assets additions
1126
Other fixed assets additions due to revaluation
1127
Other fixed assets deductions
1128
1129
Other fixed assets cumulative depreciation

Other fixed assets depreciation
91
Fields & formula
= 1083 + 1090 + 1097
= transport comm equip infra addn reval
= 1084 + 1091 + 1098
= transport comm equip infra deduct
= 1085 + 1092 + 1099
= transport comm equip infra cumm dep
= 1086 + 1093 + 1100
= transport comm equip infra dep
= 1087 + 1094 + 1101
= net furn social oth fixed ast
= 1116 + 1123 + 1130
= furn social oth fixed ast
= 1110 + 1117 + 1124
= furn and fixtures
= furn and fixtures addn
pncc of 1110 (furn and fixtures)
= furn and fixtures addn reval
= furn and fixtures deduct
= furn and fixtures cumm dep
= furn and fixtures dep
pncc of 1114 (furn and fixtures cumm dep)
= net furn and fixtures
= 1110 - 1114
= social amenities
= social amenities addn
pncc of 1117 (social amenities)
= social amenities addn reval
= social amenities deduct
= social amenities cumm dep
= social amenities dep
pncc of 1121 (social amenities cumm dep)
= net social amenities
= 1117 - 1121
= oth fixed ast
= oth fixed ast addn
pncc of 1124 (oth fixed ast)
= oth fixed ast addn reval
= oth fixed ast deduct
= oth fixed ast cumm dep
= oth fixed ast dep
(Continued. . . )
March 27, 2014
92
A NNUAL
Sr.No.
1130
Indicator
Other fixed assets, net
1131
Furniture, social amenities and other fixed assets additions
1132
Furniture, social amenities and other fixed assets additions

due to revaluation
Furniture, social amenities and other fixed assets
deductions
Furniture, social amenities and other fixed assets cumulative
depreciation
Furniture, social amenities and other fixed assets
depreciation
Net lease reserve adjustment
Arrears of depreciation
Provisions for impairment and others
Addendum information of Net fixed assets
Gross fixed assets
1133
1134
1135
1136
1137
1138
1139
1140
Gross fixed assets additions
1141
Gross fixed assets additions due to revaluation
1142
Gross fixed assets deductions
1143
1144
Gross fixed assets cumulative depreciation

Gross fixed assets depreciation
1145
Addition to gfa due to fluctuation in forex rate
1146
Deduction to gfa due to fluctuation in forex rate
1147
Leased out assets, gross
1148
Plant and machinery leased out
1149
Vehicles leased out
1150
Others leased out assets
1151
Depreciation on leased out assets
1152
Net fixed assets transferred on account of hiving of unit
1153
Net fixed assets transferred on account of merger
Total assets
Fields & formula

pncc of 1128 (oth fixed ast cumm dep)
= net oth fixed ast
= 1124 - 1128
= furn social oth fixed ast addn
= 1111 + 1118 + 1125
= furn social oth fixed ast addn reval
= 1112 + 1119 + 1126
= furn social oth fixed ast deduct
= 1113 + 1120 + 1127
= furn social oth fixed ast cumm dep
= 1114 + 1121 + 1128
= furn social oth fixed ast dep
= 1115 + 1122 + 1129
= net lease resv adj
= cumm arrears of dep
= prov incl impairment
= gross fixed assets
= 1004 + 1032 + 1053 + 1081 + 1109
= gross fixed ast addn
= 1125 + 1118 + 1111 + 1103 + 1069 + 1055 + 1047 + 1026 + 1062
= gross fixed ast addn reval
= 1126 + 1119 + 1112 + 1104 + 1070 + 1056 + 1048 + 1027 + 1063
= gross fixed ast deduct
= 1049 + 1057 + 1105 + 1113 + 1120 + 1127 + 1071 + 1028 + 1064
= gross fixed ast cumm dep
= 1050 + 1058 + 1106 + 1114 + 1121 + 1128 + 1030 + 1072 + 1065
= gross fixed ast dep
= 1051 + 1059 + 1107 + 1115 + 1122 + 1129 + 1029 + 1073 + 1066
= gfa addn dueto to forex fluct
ai of 1139 (gross fixed assets)
= gfa deduct dueto forex fluct
= leased out ast gross
= leased out ast plant mach
pcc of 1147 (leased out ast gross)
= leased out ast vehicles
= leased out ast oth
= cumm dep leased out ast
ai of 1143 (gross fixed ast cumm dep)
= net fixed ast trf hiving unit
ai of 1002 (net fixed assets)
= net fixed ast trf merger
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1154
Total assets
Indicator
Leased in assets
1155
Leased in plant and machinery
1156
Leased in vehicles
1157
Leased in others assets
1158
Addition till date in fixed assets due to revaluation
1159
Total impairment of fixed assets
1160
Impairment of intangible assets
1161
Impairment of goodwill
1162
Impairment of software
1163
Impairment of other intangible assets
1164
1165
1166
1167
1168
1169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
Impairment of land and building

Impairment of land
Impairment of building
Impairment of plant & machinery, computers and electrical
installations
Impairment of plant and machinery
Impairment of computers and it systems
Impairment of electrical installations
Impairment of transport & communication equipment &
infrastructure
Impairment of transport infrastructure
Impairment of transport equipment
Impairment of communication equipment
Impairment of furniture, social amenities and other fixed
assets
Impairment of furniture and fixtures
Impairment of social amenities
Impairment of other fixed assets
Pre-operative expenses pending allocation, net
Pre-operative expenses pending allocation, gross
1181
Pre-operative Interest expenses, gross
1182
Pre-operative employee compensation, gross
93
Fields & formula
ai of 1002 (net fixed assets)
= leased in ast
= leased in plant mach
pcc of 1154 (leased in ast)
= leased in vehicles
= leased in oth ast
= addition in fixed ast due to reval
pncc of 1139 (gross fixed assets)
= impaired fixed ast
ai of 1138 (prov incl impairment)
= impaired intangible ast
pcc of 1159 (impaired fixed ast)
= impair of goodwill
pcc of 1160 (impaired intangible ast)
= impair of sw
= impair of oth intangible ast
= impaired land building
= 1165 + 1166
= impair of land
= impair of building
= impair of plant mach computer elec
= 1168 + 1169 + 1170
= impair of plant mach
= impair of computer it
= impair of elec install fitting
= impair of transport comm equip infra
= 1172 + 1173 + 1174
= impair of transport infra
= impair of transport vehicles
= impair of comm equip
= impair of furn social oth fixed ast
= 1176 + 1177 + 1178
= impair of furn and fixtures
= impair of social amenities
= impair of oth fixed ast
= net pre op exp
= gross pre op exp pending alloc
pcc of 1179 (net pre op exp)
= gross pre op int exp
pcc of 1180 (gross pre op exp pending alloc)
= gross pre op salary wage exp
(Continued. . . )
March 27, 2014
94
A NNUAL
Sr.No.
Indicator
1183
Pre-operative other expenses, gross
1184
Pre-operative income
1185
Pre-operative expenses allocated to fixed assets
1186
Pre-operative expenses transferred to miscellaneous

expenditure
Pre-operative expenses written off
1187
1188
1189
Capital work-in-progress
Loans and advances by finance companies
1190
1191
Term loans
Housing loans by finance companies
1192
1193
1194
1195
Short-term loans
Institution and inter-bank advances
Advances by finance companies to government authorities
Other advances by finance companies
Addendum information of Loans and advances, nbfcs
Secured loans made by finance companies
1196
1197
Unsecured loans made by finance companies
1198
Loans to priority sector made by finance companies
1199
Advances by finance companies to public sector
1200
Overseas loans made by finance companies
1201
Investments
1202
Investment in equity shares
1203
1204
1205
Investment in equity shares of group companies

Investment in equity shares of other than group companies
Investment in preference shares
1206
1207
1208
Investment in preference shares of group companies

Investment in preference shares of other than group companies
Investment in debt instruments
1209
Investments in debt instruments other than government bonds
Total assets
Fields & formula

= gross pre op oth exp
= pre op inc
= amt alloc fixed ast
= pre op trf to misc exp
= pre op w offs
= cap wip
= fin serv co loans adv
= 1190 + 1192 + 1193 + 1194 + 1195
= lt loans
= lt loans for housing
pncc of 1190 (lt loans)
= st loans
= inst inter bank adv
= adv deposits with govt
= adv to oth
= sec loans
ai of 1189 (fin serv co loans adv)
= unsec loans
= loans to priority sect
= loans to public sect
= overseas loans
= investments
= 1202 + 1205 + 1208 + 1213 + 1216 + 1217 + 1218 - 1225
= invest equity shares
= 1203 + 1204
= invest equity of gp
= invest oth equity
= invest pref shares
= 1206 + 1207
= invest pref of gp
= invest oth pref
= invest all debt instru
= 1209 + 1212
= invest debt instru excl govt bonds
= 1210 + 1211
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1210
1211
1212
1213
Total assets
Indicator
Investment in debt instruments of group companies
Investment in debt instruments of other than group companies
Investment in bonds of government and local bodies
Investment in mutual funds
1214
1215
1216
1217
1218
Investment in mutual funds of group companies

Investment in mutual funds of other than group companies
Investment in approved securities
Investment in assisted companies
Investment in others
1219
1220
1221
1222
1223
1224
1225
Investment in own debentures and securities

Investment of application money pending allotment
Investment in immovable properties
Investment in capital of partnership firms, aop, boi
Investment of un-utilised monies of issue
Miscellaneous investments
Provision for diminution in value of investments
Addendum information of Investments
Book value of quoted investments
1226
1227
Book value of quoted investments in group companies
1228
Book value of quoted investments in other companies
1229
Book value of investments in government
1230
Market value of quoted investments
1231
Book value of marketable securities
1232
Book value of marketable securities of group companies
1233
Book value of marketable securities of other companies
1234
Book value of government securities
1235
Trade investments
1236
Non-trade investments
1237
Investment outside india
1238
1239
Overseas investments in group companies

Investment lodged as security
95
Fields & formula
= invest debt instru of gp
= invest oth debt instru
= invest debt instru govt bond
= invest mfs
= 1214 + 1215
= invest mfs of gp
= invest oth mfs
= invest approved sec
= invest assisted cos
= invest oth
= 1219 + 1220 + 1221 + 1222 + 1223 + 1224
= invest own sec deb
= invest share deb appl money
= invest immovable properties
= invest cap of partnership aop boi
= invest unutilised issue money
= misc invest
= prov dimun in invest cumm
= bv of quoted invest
ai of 1201 (investments)
= bv of quoted invest gp
pcc of 1226 (bv of quoted invest)
= bv of quoted invest oth cos
= bv of quoted invest govt sec
= mkt val quoted invest
ai of 1226 (bv of quoted invest)
= marketable sec
ai of 1226 (bv of quoted invest)
= marketable sec of gp
pcc of 1231 (marketable sec)
= marketable sec of oth cos
= oth marketable sec
= trade invest
= non trade invest
= invest abroad
= invest abroad gp
pncc of 1237 (invest abroad)
= invest lodged as guarantee
(Continued. . . )
March 27, 2014
96
A NNUAL
Sr.No.
Indicator
1240
Investments transferred on account of hiving of unit
1241
Investments transferred on account of merger
1242
Non provision for diminution in value of investments
1243
1244
1245
1246
Non provision for dimunition in value of investment in group

cos
Non provision for dimunition in value of other investments
Current assets
Inventories
1247
Raw materials, packing material & stores & spares inventories
1248
1249
1250
1251
Raw material inventories

Packing material inventories
Stores & spares inventories
Finished & semi-finished goods inventories
1252
1253
1254
1255
1256
1257
Finished goods inventories

Semi-finished goods inventories
Stock of shares & debentures, etc
Stock of real estate
Stock of constructions
Repossessed, hired & other stock of assets
1258
1259
1260
Stock hired
Repossessed assets
Stock other assets
Addendum information of Inventories
Inventories transferred on account of hiving of unit
1261
1262
Inventories transferred on account of merger
1263
Increase in inventories due to change in valuation
1264
Decrease in inventories due to change in valuation
1265
Write off due to obsolescence
1266
Excise duty on stock of finished goods
1267
Receivables
Total assets
Fields & formula

= invest trf dueto hiving unit
= invest trf dueto merger
= non prov dimun invest
= 1243 + 1244
= non prov dimun invest gp
= non prov dimun oth invest
= current assets
= 1246 + 1267 + 1290
= inventories
= 1247 + 1251 + 1254 + 1255 + 1256 + 1257
= stk rawmat pack store spares
= 1248 + 1249 + 1250
= stk rawmat
= stk packing material
= stk stores spares
= stk fg wip
= 1252 + 1253
= stk fg
= stk wip
= stk shares deb
= stk real estate
= stk construction
= stk satisfied hired oth ast
= 1258 + 1259 + 1260
= stk hired
= stk satisfied ast
= stk oth ast
= stk trf dueto hiving
ai of 1246 (inventories)
= stk trf dueto merger
= stk gain amt dueto chg in val
= stk loss amt dueto chg in val
= stk w off dueto obsolescence
= excise duty fg stk
pncc of 1252 (stk fg)
= receivables
= 1272 + 1268 + 1276 + accrued income
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
Total assets
Indicator
Sundry debtors, outstanding less than six months
Sundry debtors secured, outstanding less than six months
Sundry debtors unsecured, outstanding less than six months
Addendum information of Sundry debtors, outstanding less
than six months
Sundry debtors considered doubtful and outstanding for
less than six months
Sundry debtors, outstanding over six months
Sundry debtors secured, outstanding over six months
Sundry debtors unsecured, outstanding over six months
Addendum information of Sundry debtors, outstanding over six
months
Sundry debtors considered doubtful and outstanding for
over six months
Bills receivable
Accrued income
Accrued income including interest receivables
Lease rent receivable
Receivables on account of exchange fluctuations
Receivables for sale of investments
Other receivables
Inter-office adjustments of receivables
Other non-banking current assets
Addendum information of Receivables
Sundry debtors, outstanding from group companies
Sundry debtors from group companies outstanding more
than six months
Sundry debtors from group companies outstanding less than
six months
Receivables transferred on account of hiving of unit
Receivables transferred on account of merger
Cash and bank balance
1291
Cash balance
1292
1293
1294
1295
Cash in hand
Cash in transit
Cheques and drafts in hand
Bank balance
1296
Balance in banks within india
97
Fields & formula
= debtors less 6m
= 1269 + 1270
= sec debtors less 6m
= unsec debtors less 6m
= doubtful debtors less 6m

ai of 1268 (debtors less 6m)
= debtors more 6m
= 1273 + 1274
= sec debtors more 6m
= unsec debtors more 6m
= doubtful debtors more 6m

ai of 1272 (debtors more 6m)
= bills recv
= accrued income
= 1278 + 1279 + 1280 + 1281 + 1282 + 1283 + 1284
= accr inc incl int recv
= lease rent recv
= recv dueto exch fluct
= recv for sale invest
= oth recv
= inter office adj recv
= oth non banking curr ast
= debtors frm gp cos
= debtors frm gp more 6m
pcc of 1285 (debtors frm gp cos)
= debtors frm gp less 6m
pcc of 1285 (debtors frm gp cos)
= recv trf dueto hiving
ai of 1267 (receivables)
= recv trf dueto merger
ai of 1267 (receivables)
= cash bank bal
= 1291 + 1295 + 1309
= cash bal
= 1292 + 1293 + 1294
= cash in hand
= cash in transit
= cheques drafts in hand
= bank bal
= 1296 + 1303 + 1307 + 1308
= bank bal within india
(Continued. . . )
March 27, 2014
98
A NNUAL
Sr.No.
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
Indicator
Current account in banks within india
Deposit accounts in banks within india
Margin money with banks
Fixed deposits with banks
Fixed deposits lodged as security
Money at call with banks in india
Balance in banks outside india
Current account in banks outside india
Deposit accounts in banks outside india
Money at call with banks outside india
Balance with rbi
Unpaid dividend account
Other balances
Addendum information of Cash and bank balance
Foreign currency account
1311
Cash & bank balances on account of hiving of unit
1312
Cash & bank balances on account of merger
1313
1314
1315
1316
1317
1318
1319
Assets held for sale and transfer

Loans & advances
Loans and advances to employees and directors
Loans & advances due from directors and managers
Addendum information of Loans & advances due from directors,md
and managers
Maximum amount due from directors, etc
Loans provided to companies, departmental undertakings and
business enterprises
Loans provided to group companies
1320
1321
1322
Interest free loans provided to group companies

Interest bearing loans provided to group companies
Loans provided to non-group business enterprises
1323
Interest free loans provided to non-group business

enterprises
Interest bearing loans provided to non-group business
enterprises
1324
Total assets
Fields & formula

= 1297 + 1298 + 1302
= curr ac in banks in india
= deposits in banks in india
= margin money with banks in india
pcc of 1298 (deposits in banks in india)
= fixed deposits with banks in india
pcc of 1298 (deposits in banks in india)
= fixed deposits lodged as surety
pncc of 1300 (fixed deposits with banks in india)
= money at call banks in india
= bank bal abroad
= 1304 + 1305 + 1306
= curr ac bal with banks abroad
= deposit ac with banks abroad
= money at call with banks abroad
= bank bal with rbi
= unpaid div ac
= oth bal incl post off fis
= bank bal in frgn crncy ac
ai of 1290 (cash bank bal)
= cash bank bal dueto hiving unit
= cash bank bal dueto merger
= ast held sale trf
= loans and adv
= loans adv to employees directors
= loans adv due frm directors managers
pncc of 1315 (loans adv to employees directors)
= max amt due frm directors

ai of 1316 (loans adv due frm directors managers)
= loans to cos n depts
= 1319 + 1322 + 1325
= loans to gp cos
= 1320 + 1321
= int free loan to gp co
= int bearing loan to gp co
= loans to enterprises
= 1323 + 1324
= int free loans to enterprises
= int bearing loans to enterprises
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1325
1326
1327
Total assets
Indicator
Loans provided to departmental undertakings
Deposits
Security deposits
1328
Deposits with government and statutory authorities
1329
Margin money deposits
1330
Other deposits
1331
1332
Advances recoverable in cash or kind

Advances due from group companies
1333
Expenses paid in advance
1334
Advance payment of direct taxes
1335
MAT credit accumulated
1336
Other prepaid expenses including indirect taxes
1337
Securitised assets & other loans
1338
Securitised assets and loans
1339
Other loans & advances
1340
Addendum information of Loans & advances

Loans & advances considered good & secured
1341
Loans & advances considered good but not secured
1342
Loans & advances considered bad & doubtful
1343
Loans & advances due from firms in which directors are

interested
Non provision for bad and doubtful loans & advances
1344
1345
1346
1347
1348
1349
1350
1351
Deferred tax assets

Miscellaneous expenses not written off
Preliminary expenses not written off
Licence fees
Technical know-how fees not written off
Amortisation value of goodwill
Pre-operative expenses not written off
99
Fields & formula
= loans to dept undertakings sebs
= deposits
= security deposits
pcc of 1326 (deposits)
= deposits with govt statutory auth
= margin money deposits
= oth deposits
= adv due in cash kind
= adv due frm gp cos
pncc of 1331 (adv due in cash kind)
= adv payment of exp
= 1334 + 1335 + 1336
= adv payment tax
pncc of 1333 (adv payment of exp)
= mat credit accum
= oth prepaid exp incl indirect taxes
= sectsd ast oth loans adv
= 1338 + 1339
= sectsd ast loans
pncc of 1337 (sectsd ast oth loans adv)
= oth loans adv
pncc of 1337 (sectsd ast oth loans adv)
= loans adv deem good secure
ai of 1314 (loans and adv)
= loans adv deem good unsec
= loans adv deem bad doubtful
= loans adv due frm director interested cos
= non prov bad loans adv
= deferred tax ast
= misc exp not w off
= 1347 + 1348 + 1349 + 1350 + 1351 + 1352 + 1353 + 1354 + 1355 - 1356
= prelim exp
= misc exp licence fees
= tech know how fees
= amort val goodwill
= pre op exp
(Continued. . . )
March 27, 2014
100
A NNUAL
Sr.No.
1352
1353
1354
1355
1356
1357
1358
1359
Indicator
Capital issues expenses not written off
Voluntary retirement scheme expenses not written off
Promotional and product development expenses not written off
Other miscellaneous expenses not written off
Miscellaneous expenses adjusted against reserves
Addendum information of Miscellaneous expenses not written off
Miscellaneous expenditure not written off on account of hiving
of unit
Miscellaneous expenditure not written off on account of merger
Derived Indicators of Assets
Assets net of revaluation
Total assets net of reval
1360
Gross fixed assets net of reval
1361
Net fixed assets net of reval
1362
Average balance sheet indicators

Average total assets
1363
Average total assets net of reval
1364
Average gross fixed assets net of reval
1365
Average net fixed assets net of reval
1366
Average debtors
1367
Average loan and advances
1368
Average net worth
1369
Average capital employed
1370
Average borrowings
1371
Average creditors
1372
Average deposits
1373
Current assets and its composition

Current assets
Total assets
Fields & formula

= cap issues exp
= vrs exp
= promotional exp
= oth misc exp not w off
= misc exp adj against resv
= misc exp not w off hiving unit
ai of 1346 (misc exp not w off)
= misc exp not w off merger
ai of 1346 (misc exp not w off)
= tot asset net miscexp now reval

= (1001 - 723 - 1346)
= gfa net of reval
= (1139 - 723)
= nfa net of reval
= (1002 - 723)
= avg total assets net of reval
= (((1001 - 723) + prevy((1001 - 723)))/ 2)
= avg tot asset net miscexp now reval
= (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2)
= avg gfa net of reval
= (((1139 - 723) + prevy((1139 - 723)))/ 2)
= avg nfa net of reval
= (((1002 - 723) + prevy((1002 - 723)))/ 2)
= avg debtors
= (((1268 + 1272 + 1276 + 878 + 879) + prevy(1268 + 1272 + 1276 + 878 + 879))/
2)
= avg loan advance nbfcs
= ((1189 + prevy(1189))/ 2)
= avg networth
= ((((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) + prevy(((683 - 686) +
(688 - 690 - 692) + (696 - 723 - 1346))))/ 2)
= avg capital employed
= ((((683 + 688 + (696 - 723 - 1346)) + 751) + prevy(((683 + 688 + (696 - 723 1346)) + 751)))/ 2)
= avg borrowings
= ((751 + prevy(751))/ 2)
= avg creditors
= ((847 + prevy(847))/ 2)
= avg deposits commercial banks
= ((738 + prevy(738))/ 2)
= current assets
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
Total assets
Indicator
1374
Inventories as % of current assets
1375
1377
Sundry debtors, outstanding over six months as % of current

assets
Sundry debtors, outstanding under six months as % of current
assets
Bills receivable as % of current assets
1378
Accrued income as % of current assets
1379
Cash & bank balance as % of current assets
1376
1380
Composition of investments
Investment in equity shares as % of investments
1381
Investment in preference shares as % of investments
1382
Investment in debt instruments as % of investments
1383
Investment in mutual funds as % of investments
1384
Other investments as % of investments
1385
Provision for dimunition of investments as % of investments
1386
Market value / book value of quoted investments
1387
1388
1389
1390
Investment indicators
Investments in group companies
Investments in non-group companies
Net working capital
Net working capital (cost of sales method)
101
Fields & formula
= 1245
= inventories pc current assets
= ((1246/ 1245)*100)
= debtors less sixm pc current assets
= ((1268/ 1245)*100)
= debtors more sixm pc current assets
= ((1272/ 1245)*100)
= bills recv pc current assets
= ((1276/ 1245)*100)
= accrued income pc current assets
= ((1277/ 1245)*100)
= cash bank bal pc current assets
= ((1290/ 1245)*100)
= invest equity shares pc invest
= ((1202/ 1201)*100)
= invest pref shares pc invest
= ((1205/ 1201)*100)
= invest all debt instru pc invest
= ((1208/ 1201)*100)
= invest mfs pc invest
= ((1213/ 1201)*100)
= invest oth pc invest
= ((1218/ 1201)*100)
= prov dimun in invest cumm pc invest
= ((1225/ 1201)*100)
= mkt val quoted invest bv of quoted invest
= (1230/ 1226)
= invest group cos
= (1203 + 1206 + 1210 + 1214)
= invest non group cos
= (1204 + 1207 + 1211 + 1215)
= net working capital
= (1245 - (844 - 848 - 852 - 863 - 877 - 855 + 754 + 759 + 763 + 824))
= net working capital cosm
= (((if ((121 + 129 + 128) != 0 , ((365 * (((1247 + prevy(1247))/
2)))/ ((121 + 129 + 128))) , 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178
+ 183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 +
159 - 100 - 103)/ 365)) + ((if (((120 + (131 * 0.70) + 134 + 174 +
(178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 +
(302*0.90) - 103))!= 0 , ((365 * ((1253 + prevy(1253))/ 2))/
(((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103)))),
0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183 + 187 + 192 + 207 + 213 +
214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 - 100 - 103)/ 365)) +
(Continued. . . )
March 27, 2014
102
A NNUAL
Sr.No.
1391
Indicator
Cost of sales method - Raw materials per day
1392
Raw materials & packaging expenses
1393
Average stock of raw materials and stores
1394
1395
Cost of sales method - Work in progress per day
Average stock of work in progress goods
1396
Cost of sales method - Finished goods per day
1397
Cost of sales method - Debtors per day
March 27, 2014
Total assets
Fields & formula

((if ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103) != 0 , ((365 * ((1252 + prevy(1252))/ 2))/
((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103))), 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 +
183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 +
159 - 100 - 103)/ 365)) + ((if (3!= 0 , ((365 * (((1268 + 1272 + 1276
+ 878 + 879) + prevy(1268 + 1272 + 1276 + 878 + 879))/ 2))/ (3)), 0)) *
((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183 + 187 + 192 + 207 + 213 + 214 + 220 +
227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 - 100 - 103)/ 365)) ((if (((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290 - 324 +
326 - 337)) != 0 , ((365 * ((((846 + 850 + 869 + 851) + prevy(846 + 850 +
869 + 851))/ 2)))/ ((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 290 - 324 + 326 - 337))) , 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183
+ 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 100 - 103)/ 365)))
= cos per day rm days
= ((if ((121 + 129 + 128) != 0 , ((365 * (((1247 + prevy(1247))/
2)))/ ((121 + 129 + 128))) , 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178
+ 183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 +
159 - 100 - 103)/ 365))
= raw material pkg exp
= (121 + 129 + 128)
= avg stk rawmat pack store
= ((1247 + prevy(1247))/ 2)
= cos per day wip days
= ((if (((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103))!= 0
, ((365 * ((1253 + prevy(1253))/ 2))/ (((120 + (131 * 0.70) + 134
+ 174 + (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229
+ (302*0.90) - 103)))), 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 +
183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 +
159 - 100 - 103)/ 365))
= avg stk wip
= ((1253 + prevy(1253))/ 2)
= cos per day fg days
= ((if ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103) != 0 , ((365 * ((1252 + prevy(1252))/ 2))/
((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103))), 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 +
183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 +
159 - 100 - 103)/ 365))
= cos per day debtors days
= ((if (3!= 0 , ((365 * (((1268 + 1272 + 1276 + 878 + 879) + prevy(1268
(Continued. . . )
A NNUAL
Sr.No.
1398
1399
1400
Total assets
Indicator
Cost of sales method - Creditors per day
Non cash expenses

Working capital cycle
Raw material cycle
1401
WIP cycle
1402
Finished goods cycle
1403
Debtors
1404
Gross working capital cycle
103
Fields & formula
+ 1272 + 1276 + 878 + 879))/ 2))/ (3)), 0)) * ((120 + 131 + 129 + 134 + 130 +
174 + 178 + 183 + 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 +
229 + 302 + 159 - 100 - 103)/ 365))
= cos per day creditors days
= ((if (((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290 - 324 +
326 - 337)) != 0 , ((365 * ((((846 + 850 + 869 + 851) + prevy(846 + 850 +
869 + 851))/ 2)))/ ((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 290 - 324 + 326 - 337))) , 0)) * ((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183
+ 187 + 192 + 207 + 213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 100 - 103)/ 365))
= non cash expenses
= (119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290 - 324 + 326 - 337)
= raw material days
= (if ((121 + 129 + 128) != 0 , ((365 * (((1247 + prevy(1247))/
2)))/ ((121 + 129 + 128))) , 0))
= stk wip days
= (if (((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103))!= 0
, ((365 * ((1253 + prevy(1253))/ 2))/ (((120 + (131 * 0.70) + 134
+ 174 + (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229
+ (302*0.90) - 103)))), 0))
= finished goods days
= (if ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103) != 0 , ((365 * ((1252 + prevy(1252))/ 2))/
((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103))), 0))
= debtors days
= (if (3!= 0 , ((365 * (((1268 + 1272 + 1276 + 878 + 879) + prevy(1268 +
1272 + 1276 + 878 + 879))/ 2))/ (3)), 0))
= gross working capital cycle
= ((if ((121 + 129 + 128) != 0 , ((365 * (((1247 + prevy(1247))/
2)))/ ((121 + 129 + 128))) , 0)) + (if (((120 + (131 * 0.70) + 134
+ 174 + (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229
+ (302*0.90) - 103))!= 0 , ((365 * ((1253 + prevy(1253))/
2))/ (((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103)))),
0)) + (if ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174
+ (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 +
(302 * 0.90) - 100 - 103) != 0 , ((365 * ((1252 + prevy(1252))/
2))/ ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103))), 0)) + (if (3!= 0 , ((365 * (((1268 +
1272 + 1276 + 878 + 879) + prevy(1268 + 1272 + 1276 + 878 + 879))/ 2))/ (3)),
0)))
(Continued. . . )
March 27, 2014
104
A NNUAL
Sr.No.
1405
1406
1407
Indicator
Creditors
Net working capital cycle
Liquidity ratios
Quick ratio (times)
1408
Current ratio (times)
1409
Debt to equity ratio (times)
1410
Cash to current liabilities (times)
1411
1412
1413
1414
Cash & bank balance (excl FD held as security)

Cash to average cost of sales per day
Asset turnover
Raw material turnover
WIP turnover
Total assets
Fields & formula

= creditors days
= (if (((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290 - 324 + 326
- 337)) != 0 , ((365 * ((((846 + 850 + 869 + 851) + prevy(846 + 850 + 869
+ 851))/ 2)))/ ((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290
- 324 + 326 - 337))) , 0))
= net working capital cycle
= (((if ((121 + 129 + 128) != 0 , ((365 * (((1247 + prevy(1247))/
2)))/ ((121 + 129 + 128))) , 0)) + (if (((120 + (131 * 0.70) + 134
+ 174 + (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229
+ (302*0.90) - 103))!= 0 , ((365 * ((1253 + prevy(1253))/
2))/ (((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103)))),
0)) + (if ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174
+ (178 * 0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 +
(302 * 0.90) - 100 - 103) != 0 , ((365 * ((1252 + prevy(1252))/
2))/ ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103))), 0)) + (if (3!= 0 , ((365 * (((1268 +
1272 + 1276 + 878 + 879) + prevy(1268 + 1272 + 1276 + 878 + 879))/ 2))/ (3)),
0))) - (if (((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323 - 258 - 290
- 324 + 326 - 337)) != 0 , ((365 * ((((846 + 850 + 869 + 851) + prevy(846
+ 850 + 869 + 851))/ 2)))/ ((119 - 143 - 145 - 302 - 307 - 314 + 321 + 322 + 323
- 258 - 290 - 324 + 326 - 337))) , 0)))
= quick ratio
= ((1267 - (878 + 879 + 1283) + (1290 - 1301))/ (844 - 852 - 863 - 855 + 754 + 759 +
763 + 824 + 785 + 789 + 816 - 877 - 884))
= current ratio
= ((1246 + 1267 + 1290 - 1301) / (844 - 852 - 863 - 877 - 855 + 754 + 759 + 763 + 824 +
785 + 789 + 816))
= debt equity
= (if (((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)) > 0, (751 + 686 +
690 + 692)/ ((683 - 686) + (688 - 690 - 692) + (696 - 723 - 1346)), 0))
= cash n bank no fd security current liab n prov
= ((1290 - 1301)/ (844 - 852 - 863 - 855 + 754 + 759 + 763 + 824 + 785 + 789 + 816 877 - 884))
= cash n bank no fd security
= (1290 - 1301)
= cash n bank no fd security cost of sales per day
= ((1290 - 1301)/ ((120 + 131 + 129 + 134 + 130 + 174 + 178 + 183 + 187 + 192 + 207 +
213 + 214 + 220 + 227 + 191 + 226 + 224 + 228 + 229 + 302 + 159 - 100 - 103)/
365))
= rawmat stores spares avg stk rawmat stores
= (120/ (((1250 + prevy(1250))/ 2) + ((1248 + prevy(1248))/ 2)))
= cost of prod wip avg stk fg and wip
= (((120 + (131 * 0.70) + 134 + 174 + (178 * 0.50) + 185 +
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
Total assets
Indicator
1415
Finished goods turnover
1416
Debtors turnover
1417
Creditors turnover
1418
Total income / Total assets net of misc exp and reval
1419
Total income / Compensation to employees
1420
Sales / GFA excl reval
1421
Sales / NFA excl reval
1422
Sales net of repairs / NFA excl reval
1423
Banking measures
Loans & advances
1424
Advances to others
1425
Deposits & advances
105
Fields & formula
(184*0.70) + 191 + 226 + 224 + 228 + 229 + (302*0.90) - 103))/ ((1251
+ prevy(1251))/ 2))
= cost of goods sold avg stk fg
= ((120 + (131 *0.70) + 129 + (134 *0.70) + 130 + 174 + (178 *
0.50) + 185 + (184*0.70) + 191 + 226 + 224 + 228 + 229 + (302 *
0.90) - 100 - 103)/ ((1252 + prevy(1252))/ 2))
= sales avg debtors
= (3/ (((1268 + 1272 + 1276 + 878 + 879) + prevy(1268 + 1272 + 1276 + 878 + 879))/
2))
= cost of production avg creditors
= ((120 + 130 - 103 + 129 + 131 + 134 + (228 + 229))/ ((847 + prevy(847))/ 2))
= total income avg tot asset net miscexp now reval
= (1/ (((1001 - 723 - 1346) + prevy((1001 - 723 - 1346)))/ 2))
= total inc net of pe compensation to empl
= ((1 - 58)/ 134)
= sales avg gfa net of reval
= (3/ (((1139 - 723) + prevy((1139 - 723)))/ 2))
= sales avg nfa net of reval
= (3/ (((1002 - 723) + prevy((1002 - 723)))/ 2))
= sales net repairs avg nfa net of reval
= ((3 - 9)/ (((1002 - 723) + prevy((1002 - 723)))/ 2))
= loans and adv + fin serv co loans adv
= 1314 + 1189
= loans and adv + adv to oth
= 1314 + 1195
= deposits n advances
= (738 + 1189)
March 27, 2014
106
A NNUAL
Sr.No.
1426
1427
1428
1429
1430
Indicator
Net cash flow from operating activities
1440
1441
Net profit before tax and extra ordinary income

Adjustments for depreciation in cash flow statement
Adjustments for interest payable in cash flow statement
Adjustments due to provn for contingencies in cash flow
statement
Adjustments due to foreign exchange gain or loss in cash flow
statement
Adjustments due to add back of amortisations in cash flow
statement
Adjustments due to add back of other provisional adjustments in
cash flow statement
Adjustments due to profit or loss on sale of investments in cash
flow statement
Adjustments due to profit or loss on sale of assets in cash flow
statement
Adjustments for interest income in cash flow statement
Adjustments for dividend income in cash flow statement
Adjustments for other expenses or income in cash flow statement
Adjustments due to provision or liabilities written back in cash
flow statement
Adjustments due to minority interest income
Operating cash flow before working capital changes
1442
1443
1444
1445
1446
1447
1448
Cash flow due to change in trade & other receivables

Cash flow due to change in inventories
Cash flow due to change in trade & other payables
Cash inflow or (outflow) due to deposits by banks
Cash flow due to advances
Cash flow due to others
Cash flow generated from operations
1449
1450
1451
Cash outflow due to direct taxes paid

Cash outflow due to dividend tax paid
Cash flow before extraordinary items
1431
1432
1433
1434
1435
1436
1437
1438
1439
1452
1453
1454
1455
1456
1457
March 27, 2014
Cash flows from extraordinary items

Cash outflow due to miscellaneous expenditure
Net cash flow from investment activities
Cash outflow due to purchase of fixed assets

Cash inflow due to sale of fixed assets
Cash flows due to change in capital wip
Cash flow
Fields & formula

= cf net frm op activity
= 1451 + 1452 + 1453
= cf net pbt extra ordi inc
= cf adj for dep
= cf adj for int payable
= cf adj for prov contingencies
= cf adj for forex gain loss
= cf adj for add back amort w off
= cf adj for oth provisional adj
= cf adj for profit sale invest
= cf adj for profit sale ast
= cf
= cf
= cf
= cf
adj
adj
adj
adj
for
for
for
for
int inc
div inc
oth exp inc
oth prov liab w back
= cf minority int inc

= op cf before working cap chg
= 1427 + 1428 + 1429 + 1430 + 1431 + 1432 + 1433 + 1434 + 1435 + 1436 + 1437 + 1438 +
1439 + 1440
= cf chg in trade oth recv
= cf chg in invent
= cf chg in trade oth payable
= cf deposits
= cf adv
= cf oth
= cf generated frm op
= 1441 + 1442 + 1443 + 1444 + 1445 + 1446 + 1447
= cf direct taxes paid
= cf div tax paid
= cf before extra ordi items
= 1448 + 1449 + 1450
= cf extra ordi items
= cf misc exp
= net cf investing activities
= 1455 + 1456 + 1457 + 1458 + 1459 + 1460 + 1461 + 1462 + 1463 + 1464 + 1465 + 1466 +
1467
= cf purchase fixed ast
= cf sale fixed ast
= cf chg in cap wip
(Continued. . . )
A NNUAL
Sr.No.
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
1470
1471
1472
1473
1474
Cash flow
Indicator
Cash flow due to acquisition merger or hiving off
Cash outflow due to purchase of investments
Cash inflow from sale/maturity proceeds of investments
Cash inlow or (outflow) due to profit/(loss) on redemption of
preference shares/debentures
Cash flow due to loans to group companies
Cash flow due to loans to other companies
Cash inflow due to interest received
Cash inflow due to dividend received
Cash inflow/(outflow) due to other income or (expenses)
Cash flows due to disbursements
Net cash flow from financing activities
Cash inflow due to proceeds from share issues
Cash outflow due to redemption or buyback of capital
Cash inflow due to cash subsidy
Cash inflow from borrowings
Cash inflow from long term borrowings
Cash inflow from short term borrowings
1475
1476
Cash outflow due to repayment of borrowings

Cash outflow due to repayment of long term liabilities
1477
Cash outflow due to repayment of short term liabilities
1478
1479
1480
1481
1482
1483
1484
1485
1486
1487
Cash outflow due to issue expenses

Cash outflow due to interest paid
Cash outflow due to dividend paid
Cash inflow or (outflow) due to other cash receipts or (payables)
from financing activities
Net cash flow due to net changes in cash and cash equivalents
Cash flow cash opening balance
Cash flow cash closing balance
Derived Indicators of Cash Flow
Cash inflow due to
Cash outflow due to
Derived Indicators of Sources & Uses of Funds

Funds generated or (lost) in operations
107
Fields & formula
= cf acquisition merger hiving
= cf purchase of invest
= cf sale of invest
= cf profit redemp share
= cf loan to subsi gp cos
= cf loan to oth cos
= cf int recvd
= cf div recvd
= cf oth inc
= cf disbursements
= net cf fin activities
= 1469 + 1470 + 1471 + 1472 + 1475 + 1478 + 1479 + 1480 + 1481
= cf proceeds share issue
= cf redemp buyback cap
= cf cash subsidy
= cf borr
= cf lt borr
pcc of 1472 (cf borr)
= cf st borr
pcc of 1472 (cf borr)
= cf repay borr
= cf repay lt liab
pcc of 1475 (cf repay borr)
= cf repay st liab
pcc of 1475 (cf repay borr)
= cf issue exp
= cf int paid
= cf div paid
= cf oth fin activities
= net cash flow
= 1426 + 1454 + 1468
= cash flow opening bal
= cash flow closing bal
= cash inflow dueto wkcap changes
= ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) +
(if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) +
(if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0)))
= cash outflow dueto wkcap changes
= ((if (1442 < 0, - 1442, 0)) + (if (1443 < 0, - 1443, 0)) +
(if (1444 < 0, - 1444, 0)) + (if (1445 < 0, - 1445, 0)) +
(if (1446 < 0, - 1446, 0)) + (if (1447 < 0, - 1447, 0)))
= (((cumulative retained profits) - prevy(cumulative retained profits)) +total div
(Continued. . . )
March 27, 2014
108
A NNUAL
Sr.No.
March 27, 2014
Indicator
Cash flow
Fields & formula

+ sources depreciation)
= ((((696 + 913 - 697 - 723 - 1346)) - prevy((696 + 913 - 697 - 723 - 1346))) + 518
+ ((1139 + 1138 - 1138 - 1002) - prevy(1139 + 1138 - 1138 - 1002)))
A NNUAL
Foreign exchange transactions
Sr.No.
1488
Indicator
Total forex earnings
1489
1490
1491
1492
1493
1494
1495
Export of goods(fob)
Export of services
Forex earning dividend
Forex earning interest
Other forex earnings
Deemed export
Total forex spending
1496
1497
1498
1499
1500
1501
1502
1503
1504
1505
Import of raw materials (cif)

Import of stores and spares (cif)
Import of finished goods (cif)
Import of capital goods (cif)
Forex spending interest
Forex spending dividend
Forex spending travelling
Forex spending royalty/ technical knowhow
Forex spending others(incl payment for services)
Raw materials consumed
1506
1507
1508
Indigenous raw materials consumed

Imported raw materials consumed
Stores & spares(components) consumed
1509
1510
1511
Indigenous stores & spares consumed

Imported stores & spares consumed
Other materials consumed
1512
1513
Other indigenous materials consumption

Other imported materials consumption
Derived Indicators of Foreign Exchange Transactions
Export earnings
1514
1515
Export / Sales (%)
1516
Total forex earnings / Total income (%)
1517
Raw material imports / Raw material purchases (%)
109
Fields & formula
= forex earnings
= 1489 + 1490 + 1491 + 1492 + 1493
= export goods
= export serv
= forex earning dividend
= forex earning interest
= oth forex earnings
= deemed export
= forex spending
= 1496 + 1497 + 1498 + 1499 + 1500 + 1501 + 1502 + 1503 + 1504
= import rawmat
= import stores spares
= import fg
= import cap goods
= forex spending interest
= forex spending div
= forex spending travel
= forex spending royalty
= forex spending others
= indigenous imported rawmat total
= 1506 + 1507
= indigenous rawmat
= imported rawmat
= indigenous imported stores spares total
= 1509 + 1510
= indigenous stores spares
= imported stores spares
= indigenous imported oth consump total
= 1512 + 1513
= indigenous consump oth
= imported consump oth
= export earnings
= (1489 + 1490)
= export earnings pc sales
= (100*((1489 + 1490)/ 3))
= forex earnings pc total inc
= (1488/ 1*100)
= import rawmat pc rawmat purchased
= (1496/ 123*100)
March 27, 2014
110
A NNUAL
Sr.No.
1518
1519
1520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1542
1543
1544
1545
1546
1547
1548
1549
1550
1551
1552
1553
1554
1555
1556
Indicator
No of employees
No of branches
No of shareholders outside india
Computation of net profit u/s. 198/349
Profit before taxation
Add: depreciation as per books
Loss on sale of fixed assets as per section 349
Other additions (including directors remuneration)
Less: depreciation as per section 350
Profit on sale of fixed assets as per books
Other deductions (including directors remuneration)
Net profit / (loss)
Managerial remuneration u/s 198
Salary & allowance
Commission
Contribution to provident fund of managerial remuneration
Contribution to pension
Perquisites or benefits
Depreciation u/s 350
AS-20
Eps basic, AS 20
Earnings in basic eps, AS 20
Preference dividend and tax, basic eps, AS 20
Net profit/loss (basic eps)
Weighted average equity shares, basic eps, AS 20
Eps diluted, AS 20
Earnings in diluted eps, AS 20
Preference dividend and tax, diluted eps, AS 20
Income /expense related to dilutive potential equity shares
Net profit/loss (diluted eps)
Weighted average equity shares, diluted eps, AS 20
Nominal value of shares
Potential addition of equity shares on loan conversion
Potential addition of equity shares on debenture conversion
Potential addition of equity shares on gdr/adr conversion
Potential addition of equity shares on stock options
Potential addition of equity shares due to other sources
AS-22
Deferred tax assets due to time difference, AS 22
DTA because of unabsorbed depreciation and carry forward of
losses, AS 22
DTA because of provision for doubtful debts, AS 22
DTA because of provision for non-performing
Fields & formula

= no of employees
= no of branches
= no of shareholders abroad
= profit before tax
= dep as per book
= loss on sale fixed ast
= oth addn incl directors remun
= dep us350
= profit sale fixed ast as per book
= oth deduct incl directors remun
= net profit loss
= 1521 + 1522 + 1523 + 1524 - 1525 + 1526 + 1527
= managerial remuneration
= salary allowance
= commission
= contrib to pf of managers
= contrib to pension
= prequisites benefits
= dep us350 invest wise
= basic eps
= basic eps numerator
= basic eps pref div incl tax
= basic eps net profit
= basic eps denominator
= diluted eps
= diluted eps numerator
= diluted eps pref div incl tax
= diluted eps inc exp ptnl equity shares
= diluted eps net profit
= diluted eps denominator
= nominal val of shares
= ptnl addn equity shares loan conv
= ptnl addn equity shares deb conv
= ptnl addn equity shares adr gdr conv
= ptnl addn equity shares stock opt
= ptnl addn equity shares oth sources
= deferred tax ast time diff
= 1554 + 1555 + 1556 + 1557 + 1558 + 1559 + 1560 + 1561 + 1562 + 1563
= unabsorbed dep cfwd losses
= prov for doubtful debts
= prov for npa invest
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1557
1558
1559
1560
1561
1562
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
Indicator
assets/investments, AS 22
DTA because of interest accrued but not due on
investment, AS 22
DTA because of expenditure on VRS, AS 22
DTA because of leave encashment, AS 22
DTA because of capital losses, AS 22
DTA because of deferred revenue expenses, AS 22
DTA because of disallowance u/s 43b of ITA
Other deferred tax assets, AS 22
Deferred tax liabilities due to time difference
DTL because of depreciation, AS 22
DTL because of deferred revenue expenses, AS 22
DTL because of capital gains, AS 22
Other deferred tax liabilities, AS 22
AS-24
Assets from discontinued business, AS 24
Liabilities from discontinued business, AS 24
Revenue from discontinued business, AS 24
Expenses from discontinued business, AS 24
Net cash flow from discontinued business, AS 24
AS-27
Assets in joint ventures, AS 27
Liabilities in joint ventures, AS 27
Income from joint ventures, AS 27
Expenditure of joint ventures, AS 27
Capital commitments in joint ventures, AS 27
Contingent liabilities, AS 27
111
Fields & formula
= int accr but not due invest
= vrs deferred tax
= leave encashment
= cap losses
= dre related
= disallow us 43b itact
= oth deferred tax ast
= deferred tax liab time diff
= 1565 + 1566 + 1567 + 1568
= dep wrt time diff
= dre wrt time diff
= cap gains wrt time diff
= oth deferred tax liab time diff
= ast frm discont business
= liab frm discont business
= inc frm discont business
= exp frm discont business
= net cf frm discont business
= jv
= jv
= jv
= jv
= jv
= jv
ast
liab
inc
exp
cap commit net of adv
contingent liab
March 27, 2014
112
A NNUAL
Sr.No.
1580
1581
1582
1583
1584
1585
1586
1587
1588
1589
1590
Indicator
Shareholding of government of india (%)
Total risk weighted assets and contingencies
Capital adequacy ratio (%)
Tier-1 (in per cent)
Tier-2 (in per cent)
Capital adequacy ratio (amount)
Tier-1 (amount)
Tier-2 (amount)
Sub-ordinate debt
Tier-2
Lending to sensitive sectors
1591
1592
1593
1594
1595
1596
1597
1598
1599
1600
1601
Capital market sector

Real estate sector
Commodities sector
Interest income as a percentage to working funds
Non-interest income as a percentage of working funds
Operating profit as a percentage to working fund
Gross non-performing assets (gnpa) to advances (in per cent)
Net non-performing assets (nnpa) to net advances (in per cent)
Return on assets
Business(deposits plus advances) per employee
Profit/Loss per employee
Movement in gross npa
Opening gross npa
Add: new gross npas identified during year
Less: deductions, repayments and write offs of gross npas
Closing balance gross npa
Movement in net npa
Opening net npa
Add: new net npas identified during year
Less: deductions, repayments and write offs of net npas
Closing balance net npa
Total provisions and contingencies (advances,npas,investment and
taxes)
Provision for non-performing advances and investments(including
bad debts written offs and write backs)
Provision for depreciation in value of investments
Provisions for npas
1602
1603
1604
1605
1606
1607
1608
1609
1610
1611
1612
1613
1614
1615
1616
1617
Opening balance of provisions netted from advances

Add:new provisions made during the year
Less:write-offs recovery
Gross value of investment - in india and outside india
Fields & formula

= pct shares hld govt
= bd tot risk wt ast and contingencies
= bd cap adeq ratio
= bd t1 cap adeq ratio
= bd t2 cap adeq ratio
= bd cap adeq amt
= bd t1 cap adeq amt
= bd t2 cap adeq amt
= bd subordinate debt
= bd t2 subordinate debt
= bd lending to sensitive sect
= 1591 + 1592 + 1593
= bd lending to capital market
= bd lending to real estate
= bd lending to commodities
= bd int inc pct working funds
= bd non int inc pct working funds
= bd op profit pct working funds
= gnpa advance
= bd nnpa pct net adv
= bd return on ast
= bd business per employee
= bd profit per employee
= bd
= bd
= bd
= bd
gross
gross
gross
gross
npa
npa
npa
npa
opening bal
new addn
deduct repay w off
closing bal
= bd net npa opening bal

= bd net npa new addn
= bd net npa deduct repay w off
= bd net npa closing bal
= bd prov and contingencies
= 1611 + 1612 + 1642 + 1643 + 1644 + 1645 + 1646 + 1647 + 1648 + 1649 + 1650
= prov np adv invest
= prov dep of invest
= bd prov for npa
= 1614 + 1615 - 1616
= bd prov net frm adv opening bal
= bd prov net frm adv new prov
= bd prov net frm adv w off recovery
= bd gross val of invest
= 1618 + 1619
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1618
1619
1620
1621
1622
1623
1624
1625
1626
1627
1628
1629
1630
1631
1632
1633
1634
1635
1636
1637
1638
1639
1640
1641
1642
1643
Indicator
Gross value of investment - in india
Gross value of investment - outside india
Provision for depreciation and fair value adjustments (in
india and outside india)
Opening balance of provision for depreciation and fair value
adjustments (in india and outside india)
Add:provisions for depreciation and fair assets value
adjustments of investment (in india and outside india)
Less:write-back/write-offs/excess provision of investment
provisions (in india and outside india)
Add:transfer from investment fluctuation reserve (in india
and outside india)
Closing balance of provision for depreciation and fair value
adjustments (in india and outside india)
Provision for depreciation and fair value adjustments - in
india
Opening balance of provision for depreciation and fair
value adjustments (in india)
adjustments of investment (in india)
provisions (in india)
Add:transfer from investment fluctuation reserve (in
india)
Closing balance of provision for depreciation and fair
value adjustments (in india)
Less:provision for depreciation and fair value adjustments outside india
Opening balance of provision for depreciation and fair
value adjustments (outside india)
adjustments of investment (outside india)
provisions (outside india)
Add:transfer from investment fluctuation reserve (outside
india)
Closing balance of provision for depreciation and fair
value adjustments (outside india)
Net value of investment - in india and outside india
Net value of investment - in india and outside india ( reported
by the company )
Net value of investment - in india
Net value of investment - outside india
Provisions for standard assets
Provision for standard assets ii
113
Fields & formula
= bd gross val of invest in india
= bd gross val of invest abroad
= bd prov dep fair val adj
= bd opening prov dep fair val adj
pcc of 1625 (bd closing prov dep fair val
= bd prov dep fair val adj invest
= bd w back w off excess prov invest
= bd trf frm invest fluct resv
= bd closing prov dep fair val adj
adj)
adj)
adj)
adj)
= bd prov dep fair val adj india

= bd opening prov dep fair val adj india
pcc of 1626 (bd prov dep fair val adj india)
= bd prov dep fair val adj invest india
= bd w back w off excess prov invest india
= bd trf frm invest fluct resv india
= bd closing prov dep fair val adj india
pcc of 1625 (bd closing prov dep fair val adj)
= bd prov dep fair val adj abroad
= bd opening prov dep fair val adj abroad
pcc of 1636 (bd trf frm invest fluct resv abroad)
= bd prov dep fair val adj invest abroad
= bd w back w off excess prov invest abroad
= bd trf frm invest fluct resv abroad
= bd closing prov dep fair val adj abroad
pcc of 1625 (bd closing prov dep fair val adj)
= bd net val of invest
= 1617 - 1625
= bd reported net val of invest
= 1640 + 1641
= bd net val of invest india
= bd net val of invest abroad
= bd prov for std ast
= bd prov for sub std ast
(Continued. . . )
March 27, 2014
114
A NNUAL
Sr.No.
1644
1645
1646
1647
1648
1649
1650
1651
1652
1653
1654
1655
1656
1657
1658
1659
1660
1661
1662
1663
1664
1665
1666
1667
1668
1669
1670
1671
Indicator
Provision for income tax/wealth tax
Provision for deferred tax
Provisions for other taxes
Floating provisions
Additional provision for transition to 90 days norms for advances
Depreciation/amortisation of premium in case of securities held
under htm
Other provisions and contingencies
Total amount of loan assets subjected to restructuring
(non-corporate debt restructuring)
Amount of standard assets subjected to re-structuring
Amount of sub-standard assets subjected to re-structuring
Amount of doubtful assets subjected to restructuring
Total amount of loan assets subjected to restructuring (corporate
debt restructuring)
Amount of standard assets subjected to re-structuring (corporate
debt restructuring)
Amount of sub-standard assets subjected to re-structuring
(corporate debt restructuring)
Amount of doubtful assets subjected to restructuring (corporate
debt restructuring)
Investment in shares, etc/financing against shares (for finance cos
incl banks)
Investment in equity shares (for finance cos incl banks)
Investment in preference shares (for finance cos incl banks)
Investment in units of mutual funds (for finance cos incl banks)
Investment in convertible debentures (for finance cos incl banks)
Investment in others (for finance cos incl banks)
Advances against security/collateral of shares (for finance cos
incl banks)
Total finance extended to stock brokers for margin trading (for
finance cos incl banks)
Derivatives exposure risk, assets sold to securitisation cos &
investment disclosures
Disclosures on risk exposure in derivatives
Notional principal amount of currency derivatives
Notional principal amount of currency derivatives for hedging
Notional principal amount of currency derivatives for trading
Notional principal amount of interest rate derivatives
Notional principal amount of interest rate derivatives for
hedging
Fields & formula

= bd prov for inc tax wealth tax
= bd prov for deferred tax
= bd prov for oth tax
= bd floating prov
= bd addnl prov transition 90day adv norms
= bd premium dep amort for sec under htm
= bd oth prov contingencies
= bd non corp debt restruct
= 1652 + 1653 + 1654
= bd non corp debt std restruct
= bd non corp debt sub std restruct
= bd non corp debt doubtful restruct
= bd corp debt restruct
= 1656 + 1657 + 1658
= bd corp debt std restruct
= bd corp debt sub std restruct
= bd corp debt doubtful restruct
= bd shares invest and financing
= 1660 + 1661 + 1662 + 1663 + 1664
= bd invest in equity shares
= bd invest in pref shares
= bd invest in mfs
= bd invest in convertible deb
= bd oth invest
= bd adv against surety of equity
ai of 1659 (bd shares invest and financing)
= bd fin to brokers for margin trade
ai of 1659 (bd shares invest and financing)
= bd notional prin
= 1668 + 1669
= bd notional prin
= bd notional prin
= bd notional prin
= 1671 + 1672
= bd notional prin
crncy deri
crncy deri hedge
crncy deri trade
int rate deri
int rate deri hedge
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1672
1673
Indicator
Notional principal amount of interest rate derivatives for
trading
Marked to market positions - currency derivatives
1674
1675
1676
Assets - currency derivatives

Liabilities - currency derivatives
Marked to market positions - interest rate derivatives
1677
1678
1679
Assets - interest rate derivatives

Liabilities - interest rate derivatives
Credit exposure - currency derivatives
1680
Credit exposure - interest rate derivatives
1681
Likely change in currency derivatives due to 1 % chg in interest

rate (100*pv01)
For hedging - currency derivatives (likely change due to 1%
int rate change)
For trading - currency derivatives (likely change due to 1%
int rate change)
Likely change in interest rate derivatives due to 1 % chg in
interest rate (100*pv01)
For hedging - interest rate derivatives (likely change due to
1% int rate change)
For trading - interest rate derivatives (likely change due to
1% int rate change)
Maximum of 100*pv01 observed during the year - currency
derivatives
For hedging - currency derivatives (maximum of 100*pv01
observed during the year)
For trading - currency derivatives (maximum of 100*pv01
Maximum of 100*pv01 observed during the year - interest rate
derivatives
For hedging - interest rate derivatives (maximum of 100*pv01
For trading - interest rate derivatives (maximum of 100*pv01
Minimum of 100*pv01 observed during the year - currency
derivatives
For hedging - currency derivatives (minimum of 100*pv01
For trading - currency derivatives (minimum of 100*pv01
Minimum of 100*pv01 observed during the year - interest rate
derivatives
1682
1683
1684
1685
1686
1687
1688
1689
1690
1691
1692
1693
1694
1695
1696
115
Fields & formula
= bd notional prin int rate deri trade
= bd mrk2mkt crncy deri
= 1674 - 1675
= bd mrk2mkt crncy deri ast
= bd mrk2mkt crncy deri liab
= bd mrk2mkt int rate deri
= 1677 - 1678
= bd mrk2mkt int rate deri ast
= bd mrk2mkt int rate deri liab
= bd credit expsr crncy deri
ai of 1667 (bd notional prin crncy deri)
= bd credit expsr int rate deri
ai of 1670 (bd notional prin int rate deri)
= bd likely crncy deri chg 1pc int chg
= 1682 + 1683
= bd likely crncy deri chg 1pc int chg hedge
= bd likely crncy deri chg 1pc int chg trade
= bd likely rate deri chg 1pc int chg
= 1685 + 1686
= bd likely rate deri chg 1pc int chg hedge
= bd likely rate deri chg 1pc int chg trade
= bd max crncy deri chg 1pc int chg
= 1688 + 1689
= bd max crncy deri chg 1pc int chg hedge
= bd max crncy deri chg 1pc int chg trade
= bd max rate deri chg 1pc int chg
= 1691 + 1692
= bd max rate deri chg 1pc int chg hedge
= bd max rate deri chg 1pc int chg trade
= bd min crncy deri chg 1pc int chg
= 1694 + 1695
= bd min crncy deri chg 1pc int chg hedge
= bd min crncy deri chg 1pc int chg trade
= bd min rate deri chg 1pc int chg
= 1697 + 1698
(Continued. . . )
March 27, 2014
116
A NNUAL
Sr.No.
1697
1698
1699
1700
1701
1702
1703
1704
Indicator
For hedging - interest rate derivatives (minimum of 100*pv01
For trading - interest rate derivatives (minimum of 100*pv01
Details of assets sold to securitisation company/reconstruction
company
Number of accounts
Aggregate value (net of provisions) of accounts sold to sc/rc
Aggregate consideration
Additional consideration realised in respect of accounts
transferred in earlier yrs
Aggregate gain over net book value
Investment classified as held to maturity (htm)
1705
1706
1707
1708
1709
1710
1711
Govt securities (htm)

Other approved securities (htm)
Shares (htm)
Debentures/bonds (htm)
Joint ventures (htm)
Others (htm)
Investment classified as available for sale (afs)
1712
1713
1714
1715
1716
1717
1718
Govt securities (afs)

Other approved securities (afs)
Shares (afs)
Debentures/bonds (afs)
Joint ventures (afs)
Others (afs)
Investment classified as available for trade (aft)
1719
1720
1721
1722
1723
1724
1725
1726
1727
1728
1729
1730
1731
1732
Govt securities (aft)

Other approved securities (aft)
Shares (aft)
Debentures/bonds (aft)
Joint ventures (aft)
Others (aft)
Non-mandatory disclosure for banks
Export credit
Agriculture credit
Project financing
Housing loans
Nri deposits
Credit deposit ratio
Incremental credit/deposit ratio
Net Interest Margin (NIM) (%)
Fields & formula

= bd min rate deri chg 1pc int chg hedge
= bd min rate deri chg 1pc int chg trade
= bd
= bd
= bd
= bd
accounts sold to scrc

agg val acs sold to scrc
agg consid acs sold to scrc
addnl consid frm ac trf earlier
= bd agg gain over net book value

= bd invest htm
= 1705 + 1706 + 1707 + 1708 + 1709 + 1710
= bd govt sec htm
= bd oth approved sec htm
= bd shares htm
= bd deb bonds htm
= bd jv htm
= bd oth invest htm
= bd invest afs
= 1712 + 1713 + 1714 + 1715 + 1716 + 1717
= bd govt sec afs
= bd oth approved sec afs
= bd shares afs
= bd deb bonds afs
= bd jv afs
= bd oth invest afs
= bd invest aft
= 1719 + 1720 + 1721 + 1722 + 1723 + 1724
= bd govt sec aft
= bd oth approved sec aft
= bd shares aft
= bd deb bonds aft
= bd jv aft
= bd oth invest aft
= bd export credit
= bd agri credit
= bd project fin
= bd housing loans
= bd nri deposits
= bd credit deposit ratio
= bd incr credit deposit ratio
= net int margin
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1733
1734
1735
1736
1737
1738
1739
1740
1741
Indicator
Interest spread (%)
Interest spread (Amount)
Average return on advances (%)
Average cost of deposits (%)
Business from credit & debit cards
Number of credit card holders
Number of debit cards
Number of atms
Working funds
117
Fields & formula
= bd int spread
= bd int spread amt
= bd avg ret on adv
= bd avg cost of deposits
= bd busi frm credit debit cards
= bd credit card nos
= bd debit card nos
= bd atm nos
= bd working funds
March 27, 2014
118
A NNUAL
Sr.No.
1742
1743
1744
1745
1746
1747
1748
1749
Indicator
Gross Tier I capital
Paid-up share capital
Reserves
Innovative instruments
Other capital instruments/others
Amounts deducted from Tier I capital
Investments in paid up equity of financial
subsidiaries/associates
Intangibles
1750
Securitisation exposure including credit enhancement
1751
Other amounts deducted from tier 1 capital
1752
Net Tier I capital
1753
Gross Tier II capital
1754
1755
1756
1757
1758
1759
1760
General Provision and Loss Reserve

Debt capital instruments eligible for inclusion in Upper Tier II
capital
Total amount of debt capital instruments outstanding
Amount raised during the current year from Upper Tier II capital
debt instruments
Subordinated debt eligible for inclusion in Lower Tier II capital
Total amount of subordinated debt instruments outstanding
1761
1762
1763
Amount raised during the current year from Lower Tier II capital
subordinated debt instruments
Other Tier II Capital
Other deductions from capital
Net Tier II capital
1764
1765
1766
1767
Total Eligible Capital (amount)

Eligible capital Tier I (amount)
Eligible capital Tier II (amount)
Total capital requirement (for credit,market,operational risk)
1768
1769
Capital requirements for credit risk

For portfolios subject to standardised approach
1770
Fund based portfolio
1771
Non-fund based portfolio
Banking Disclosures Based on Basel II (Pillar 3) Norms
Fields & formula

= bsl gross t1 cap
= 1743 + 1744 + 1745 + 1746
= bsl paidup share cap
= bsl resv
= bsl innovative instru
= bsl oth cap instru
= bsl amt deduct frm t1 cap
= bsl invest equity fin subsi
pcc of 1747 (bsl amt deduct frm t1
= bsl intangibles
= bsl sectsn expsr incl credit enh
= bsl oth amt deduct t1 cap
= bsl net t1 cap
= 1742 - 1747
= bsl gross t2 cap
= 1761 + 1758 + 1755 + 1754
= bsl gen prov loss resv
= bsl debt cap inst upper t2 cap
cap)
cap)
cap)
cap)
= bsl tot debt cap instru os

pncc of 1755 (bsl debt cap inst upper t2 cap)
= bsl amt raised t2 debt cap instru
pncc of 1755 (bsl debt cap inst upper t2 cap)
= bsl sub debt lower t2 cap
= bsl tot sub debt instru os
pncc of 1758 (bsl sub debt lower t2 cap)
= bsl amt raised frm t2 cap sub debt
pncc of 1758 (bsl sub debt lower t2 cap)
= bsl oth t2 cap
= bsl oth deduct frm cap
= bsl net t2 cap
= 1753 - 1762
= bsl tot elg cap
= bsl tier1 elg cap
= bsl tier2 elg cap
= bsl tot cap req risk
= 1768 + 1773 + 1777
= bsl cap req credit risk
= bsl cap req portfolios subj std app
pcc of 1768 (bsl cap req credit risk)
= bsl cap req fund based portfolios
pcc of 1769 (bsl cap req portfolios subj std app)
= bsl cap req non fund based portfolios
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1772
1773
1774
Indicator
For securitisation exposures
Capital requirements for market risk (Standardised duration
approach)
Interest rate risk
1775
Foreign exchange risk (including gold)
1776
Equity risk
1777
1778
Capital requirements for operational risk (Basic indicator

approach)
Total risk weighted assets
1779
Total capital adequacy ratio of the bank (%)
1780
Tier I capital adequacy ratio of the bank (%)
1781
Total capital adequacy ratio of consolidated group (%)
1782
Tier I capital adequacy ratio of consolidated group (%)
1783
1785
Total capital adequacy ratio for the significant subsidiary not

under consolidated group (%)
Tier I capital adequacy ratio for the significant subsidiary not
under consolidated group (%)
Total gross credit risk exposures
1786
1787
1788
Fund based
Non-fund based
Geographic distribution of exposures
1784
1789
1790
1791
1792
1793
Domestic exposures
Domestic fund based exposures
Domestic non-fund based exposures
Overseas exposures
Overseas fund based exposures
1794
Overseas non-fund based exposures
1795
1796
Amount of non-performing investment

Provision for non-performing investment
119
Fields & formula
pcc of 1769 (bsl cap req portfolios subj std app)
= bsl cap req sectsn expsr
pcc of 1768 (bsl cap req credit risk)
= bsl cap req mkt risk std duration app
= bsl cap req int rate risk
pcc of 1773 (bsl cap req mkt risk std duration app)
= bsl cap req forex risk incl gold
= bsl cap req equity risk
= bsl cap req op risk
= total risk wt ast
ai of 1767 (bsl tot cap req risk)
= bsl cap adeq ratio
= bsl t1 cap adeq ratio
= bsl cap adeq ratio consl gp
= bsl t1 cap adeq ratio consl gp
= bsl cap adeq ratio for subsi not gp
= bsl t1 cap adeq ratio for subsi not gp
= bsl gross credit risk expsr
= 1786 + 1787
= bsl gross credit risk expsr fund based
= bsl gross credit risk expsr non fund based
= bsl geographic dist of expsrs
= 1789 + 1792
= bsl domestic expsrs
= bsl domestic fund based expsrs
pcc of 1789 (bsl domestic expsrs)
= bsl domestic non fund based expsrs
pcc of 1789 (bsl domestic expsrs)
= bsl overseas expsrs
= bsl overseas fund based expsrs
pcc of 1792 (bsl overseas expsrs)
= bsl overseas non fund based expsrs
pcc of 1792 (bsl overseas expsrs)
= bsl amt np invest
= bsl provn np invest
(Continued. . . )
March 27, 2014
120
A NNUAL
Sr.No.
1797
1798
1799
1800
1801
1802
1803
1804
1805
1806
1807
1808
1809
1810
1811
1812
1813
1814
1815
1816
1817
1818
1819
1820
1821
1822
1823
1824
1825
1826
1827
1828
Indicator
Credit exposure in three major risk buckets (after risk mitigation
subject to the standardised approach)
Fund & Non fund based credit exposure below 100 % risk weight
Fund & Non fund based credit exposure 100 % risk weight
Fund & Non fund based credit exposure more than 100 % risk weight
Fund & Non fund based credit exposure deducted
Fund based credit exposure
Fund based credit exposure below 100 % risk weight
Fund based credit exposure 100 % risk weight
Fund based credit exposure more than 100 % risk weight
Fund based credit exposure deducted
Non fund based credit exposure
Non fund based credit exposure below 100 % risk weight
Non fund based credit exposure 100 % risk weight
Non fund based credit exposure more than 100 % risk weight
Non fund based credit exposure deducted
Total exposure that is covered by eligible financial collateral
(after the application of haircuts)
Fund based exposure that is covered by eligible financial
collateral (after the application of haircuts)
Non fund based exposure that is covered by eligible financial
collateral (after the application of haircuts)
Total outstanding exposures securitised (exposure types)
Securitised vehicle / equipment / auto loans
Securitised commercial vehicle loans
Securitised two wheeler loans
Securitised loan against property (home/housing loans/home equity
loans)
Securitised personal loans
Securitised corporate loans
Securitised loans against rent receivables
Securitised other loans
Amount of impaired/past due assets securitised
Securitised impaired/past vehicle/equipment/auto loans
Securitised impaired/past commercial vehicle loans
Securitised impaired/past two wheeler loans
Securitised impaired/past loan against property (home/housing
loans/home equity loans)
Fields & formula

= bsl credit expsr 3maj risk buckets
= 1798 + 1799 + 1800 + 1801 + 1802 + 1807
= bsl credit expsr blw 100 pcrw
= bsl credit expsr at 100 pcrw
= bsl credit expsr abv 100 pcrw
= bsl credit expsr deducted
= bsl fund based credit expsr
= 1803 + 1804 + 1805 + 1806
= bsl fund based credit expsr blw 100 pcrw
= bsl fund based credit expsr at 100 pcrw
= bsl fund based credit expsr abv 100 pcrw
= bsl fund based credit expsr deducted
= bsl non fund credit expsr
= 1808 + 1809 + 1810 + 1811
= bsl non fund credit expsr blw 100 pcrw
= bsl non fund credit expsr at 100 pcrw
= bsl non fund credit expsr abv 100 pcrw
= bsl non fund credit expsr deduct
= bsl tot expsr elegible fin collatrl
= bsl fund based expsr elegible fin collatrl
pcc of 1812 (bsl tot expsr elegible fin collatrl)
= bsl non fund expsr elegible fin collatrl
pcc of 1812 (bsl tot expsr elegible fin collatrl)
= bsl tot os expsr sectsd
= 1816 + 1819 + 1820 + 1821 + 1822 + 1823
= bsl sectsd vehicle loan
= bsl sectsd cv loans
pncc of 1816 (bsl sectsd vehicle loan)
= bsl sectsd 2whlr loans
pncc of 1816 (bsl sectsd vehicle loan)
= bsl sectsd property home loans
= bsl sectsd personal loans
= bsl sectsd corp loans
= bsl sectsd loans against rent recv
= bsl sectsd oth loans
= bsl amt impaired ast sectsd
= 1825 + 1828 + 1829 + 1830 + 1831 + 1832
= bsl sectsd impaired vehicle loan
= bsl sectsd impaired cv loans
pncc of 1825 (bsl sectsd impaired vehicle loan)
= bsl sectsd impaired 2whlr loans
pncc of 1825 (bsl sectsd impaired vehicle loan)
= bsl sectsd impaired property home loans
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1829
1830
1831
1832
1833
1834
1835
1836
1837
1838
1839
1840
1841
1842
1843
1844
1845
1846
1847
1848
1849
1850
1851
1852
1853
1854
1855
1856
1857
1858
Indicator
Securitised impaired/past personal loans
Securitised impaired/past corporate loans
Securitised impaired/past loans against rent receivables
Securitised impaired/past other loans
Securitisation Losses by exposure type Securitisation losses of vehicle/equipment/auto loans
Securitisation losses of commercial vehicle loans
Securitisation losses of two wheeler loans
Securitisation losses of loan against property (home/housing
Securitisation losses of personal loans
Securitisation losses of corporate loans
Securitisation losses of loans against rent receivables
Securitisation losses of other loans
Amount of securitisation exposures retained or purchased by exposure
type Retained/purchased securitised vehicle / equipment / auto loans
Retained/purchased securitised commercial vehicle loans
Retained/purchased securitised two wheeler loans
Retained/purchased securitised loan against property (home/housing
Retained/purchased securitised personal loans
Retained/purchased securitised corporate loans
Retained/purchased securitised loans against rent receivables
Retained/purchased securitised other loans
Securitisation exposure (retained or purchased) with risk weight
less than 100%
equal to 100%
more than 100%
Securitisation exposure deducted entirely from Tier I
Securitised vehicle / equipment / auto loans deducted entirely
from Tier I
Securitised commercial vehicle loans deducted entirely from Tier
I
Securitised two wheeler loans deducted entirely from Tier I
loans) deducted entirely from Tier I
121
Fields & formula
= bsl sectsd impaired personal loans
= bsl sectsd impaired corp loans
= bsl sectsd impaired loans against rent
= bsl sectsd impaired oth loans
= bsl sectsd losses
= 1834 + 1837 + 1838 + 1839 + 1840 + 1841
= bsl sectsd losses vehicle loan
= bsl sectsd losses cv loans
pncc of 1834 (bsl sectsd losses vehicle loan)
= bsl sectsd losses 2whlr loans
pncc of 1834 (bsl sectsd losses vehicle loan)
= bsl sectsd losses property home loans
= bsl sectsd losses personal loans
= bsl sectsd losses corp loans
= bsl sectsd losses loans against rent
= bsl sectsd losses oth loans
= bsl amt sectsn expsr retain
= 1843 + 1846 + 1847 + 1848 + 1849 + 1850
= bsl retain sectsd vehicle loan
= bsl retain sectsd cv loans
pncc of 1843 (bsl retain sectsd vehicle loan)
= bsl retain sectsd 2whlr loans
pncc of 1843 (bsl retain sectsd vehicle loan)
= bsl retain sectsd property home loans
= bsl retain sectsd personal loans
= bsl retain sectsd corp loans
= bsl retain sectsd loans against rent
= bsl retain sectsd oth loans
= bsl sectsd expsr retain blw 100 pcrw
ai of 1842 (bsl amt sectsn expsr retain)
= bsl sectsd expsr retain at 100 pcrw
= bsl sectsd expsr retain abv 100 pcrw
= bsl sectsn expsr deduct frm t1
= 1855 + 1858 + 1859 + 1860 + 1861 + 1862
= bsl sectsd vehicle loans deduct frm t1
= bsl sectsd cv loans deduct frm t1
pncc of 1855 (bsl sectsd vehicle loans deduct frm t1)
= bsl sectsd 2whlr loans deduct frm t1
pncc of 1855 (bsl sectsd vehicle loans deduct frm t1)
= bsl sectsd property loans deduct frm t1
(Continued. . . )
March 27, 2014
122
A NNUAL
Sr.No.
1859
1860
1861
1862
1863
1864
1865
1866
Indicator
Securitised personal loans deducted entirely from Tier I
Corporate loans deducted entirely from Tier I
Securitised loans against rent receivables deducted entirely from
Tier I
Securitised other loans deducted entirely from Tier I
Credit enhancement (interest only) of securitisation exposure
deducted from total capital
Vehicle / equipment / auto loans
Commercial vehicle loans
Two wheeler loans
1867
1868
1869
1870
1871
1872
Loan against property (home/housing loans/home equity loans)

Personal loans
Corporate loans
Loans against rent receivables
Others
Other securitisation exposure deducted from total capital
1873
Securitised vehicle / equipment / auto loans exposure deducted

from total capital
Securitised commercial vehicle loans exposure deducted from
total capital
Securitised two wheeler loans exposure deducted from total
capital
loans) exposure deducted from total capital
Securitised personal loans exposure deducted from total capital
Securitised corporate loans exposure deducted from total capital
Securitised loans against rent receivables exposure deducted from
total capital
Securitised other loans exposure deducted from total capital
Total number of loan assets securitised
1874
1875
1876
1877
1878
1879
1880
1881
1882
1883
1884
1885
1886
1887
1888
1889
1890
Number of securitised vehicle / equipment / auto loans

Number of securitised commercial vehicle loans
Number of securitised two wheeler loans
Number of securitised loan against property (home/housing
Number of securitised personal loans
Number of securitised corporate loans
Number of securitised loans against rent receivables
Number of securitised others loans
Book value of loan assets securitised
Fields & formula

= bsl sectsd personal loans deduct frm t1
= bsl sectsd corp loans deduct frm t1
= bsl sectsd rent recv loans deduct frm t1
= bsl sectsd oth loans deduct frm t1
= bsl crd enh sectsn expsr deduct
= 1864 + 1867 + 1868 + 1869 + 1870 + 1871
= bsl crd enh sectsd vehicle loan expsr deduct
= bsl crd enh sectsd cv loan expsr deduct
pncc of 1864 (bsl crd enh sectsd vehicle loan expsr deduct)
= bsl crd enh sectsd 2whlr loan expsr deduct
pncc of 1864 (bsl crd enh sectsd vehicle loan expsr deduct)
= bsl crd enh sectsd property loan expsr deduct
= bsl crd enh sectsd personal loan expsr deduct
= bsl crd enh sectsd corp loan expsr deduct
= bsl crd enh sectsd rent loan expsr deduct
= bsl crd enh sectsd oth loan expsr deduct
= bsl oth sectsn expsr deduct
= 1873 + 1876 + 1877 + 1878 + 1879 + 1880
= bsl sectsd vehicle loan expsr deduct
= bsl sectsd cv loan expsr deduct
pncc of 1873 (bsl sectsd vehicle loan expsr deduct)
= bsl sectsd 2whlr loan expsr deduct
pncc of 1873 (bsl sectsd vehicle loan expsr deduct)
= bsl sectsd property loan expsr deduct
= bsl sectsd personal loan expsr deduct
= bsl sectsd corp loan expsr deduct
= bsl sectsd rent loan expsr deduct
= bsl sectsd oth loan expsr deduct
= bsl no of sectsd ast
= 1882 + 1885 + 1886 + 1887 + 1888 + 1889
= bsl no of sectsd vehicle loans
= bsl no of sectsd cv loans
pncc of 1882 (bsl no of sectsd vehicle loans)
= bsl no of sectsd 2whlr loans
pncc of 1882 (bsl no of sectsd vehicle loans)
= bsl no of sectsd property loans
= bsl
= bsl
= bsl
= bsl
= bsl
no
no
no
no
bv
of
of
of
of
of
sectsd
sectsd
sectsd
sectsd
sectsd
personal loans
corp loans
rent recv loans
oth loans
ast loans
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
Indicator
Book value of securitised vehicle / equipment / auto loans
Book value of securitised commercial vehicle loans
Book value of securitised two wheeler loans
Book value of securitised loan against property (home/housing
Book value of securitised personal loans
Book value of securitised corporate loans
Book value of securitised loans against rent receivables
Book value of securitised others loans
Sale consideration received for the securitised assets
Sale consideration from securitisation of vehicle / equipment /
auto loans
Sale consideration from securitisation of commercial vehicle
loans
Sale consideration from securitisation of two wheeler loans
Sale consideration from securitisation of loan against property
(home/housing loans/home equity loans)
Sale consideration from securitisation of personal loans
Sale consideration from securitisation of corporate loans
Sale consideration from securitisation of loans against rent
receivables
Sale consideration from securitisation of other loans
Net gain/(loss) on account of securitised assets
Net gain/loss from securitisation of vehicle / equipment / auto
loans
Net gain/loss from securitisation of commercial vehicle loans
1911
Net gain/loss from securitisation of two wheeler loans
1912
Net gain/loss from securitisation of loan against property

(home/housing loans/home equity loans)
Net gain/loss from securitisation of personal loans
Net gain/loss from securitisation of corporate loans
Net gain/loss from securitisation of loans against rent
receivables
Net gain/loss from securitisation of other loans
Total value of services provided on securitisation
1913
1914
1915
1916
1917
1918
1919
Total outstanding credit enhancement provided

Funded credit enhancement
123
Fields & formula
= 1891 + 1894 + 1895 + 1896 + 1897 + 1898
= bsl bv of sectsd vehicle loans
= bsl bv of sectsd cv loans
pncc of 1891 (bsl bv of sectsd vehicle loans)
= bsl bv of sectsd 2whlr loans
pncc of 1891 (bsl bv of sectsd vehicle loans)
= bsl bv of sectsd property loans
= bsl bv of sectsd personal loans
= bsl bv of sectsd corp loans
= bsl bv of sectsd rent recv loans
= bsl bv of sectsd oth loans
= bsl sale frm sectsn ast loans
= 1900 + 1903 + 1904 + 1905 + 1906 + 1907
= bsl sale frm sectsn vehicle loans
= bsl sale frm sectsn cv loans
pncc of 1900 (bsl sale frm sectsn vehicle loans)
= bsl sale frm sectsn 2whlr loans
pncc of 1900 (bsl sale frm sectsn vehicle loans)
= bsl sale frm sectsn property loans
= bsl sale frm sectsn personal loans
= bsl sale frm sectsn corp loans
= bsl sale frm sectsn rent recv loans
= bsl sale frm sectsn oth loans
= bsl ngl sectsd ast loans
= 1909 + 1912 + 1913 + 1914 + 1915 + 1916
= bsl ngl sectsn vehicle loans
= bsl ngl sectsn cv loans
pncc of 1909 (bsl ngl sectsn vehicle loans)
= bsl ngl sectsn 2whlr loans
pncc of 1909 (bsl ngl sectsn vehicle loans)
= bsl ngl sectsn property loan loans
= bsl ngl sectsn personal loan loans
= bsl ngl sectsn corp loan loans
= bsl ngl sectsn rent recv loans
= bsl ngl sectsn oth loans
= bsl tot val serv on sectsn
= 1918 + 1921 + 1922 + 1923
= bsl tot os crd enh provided
= bsl funded crd enh provided
(Continued. . . )
March 27, 2014
124
A NNUAL
Sr.No.
1920
Indicator
Non-funded credit enhancement
1921
1922
1923
1924
Total outstanding liquidity support provided

Net outstanding servicing asset / liability
Total value of other services
Capital requirements for market risk in trading book
1925
1926
1927
1928
Capital requirements for interest rate risk

Capital requirements for equity position risk
Capital requirements for foreign exchange (including gold) risk
Capital required for operational risk as per Basic Indicator
Approach
Earnings at risk due to change in interest rate (impact on net
interest income)
Due to decline in interest rate by
Earnings risk due to interest rate decline by 25 bps
Due to increase in interest rate by
Earnings risk due to interest rate increase by 25 bps
Impact on economic/ market value of equity due to change in interest
rate
Due to decline in interest rate by
Impact on equity value due to interest rate decline by 25 bps
Due to increase in interest rate by
Impact on equity value due to interest rate increase by 25 bps
Derived Indicators of Capital Requirement for Risk Areas
Total capital required
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
March 27, 2014
Fields & formula

pcc of 1918 (bsl tot os crd enh provided)
= bsl non funded crd enh provided
pcc of 1918 (bsl tot os crd enh provided)
= bsl tot os liquidity supp provided
= bsl net os serv ast liab
= bsl tot val oth serv
= bsl cap req mkt risk in trade bk
= 1925 + 1926 + 1927
= bsl cap req for int rate risk
= bsl cap req for equity pos risk
= bsl cap req for forex incl gold risk
= bsl cap req for op risk basic ind app
ai of 1924 (bsl cap req mkt risk in trade bk)
= bsl
= bsl
= bsl
= bsl
= bsl
earn
earn
earn
earn
earn
risk
risk
risk
risk
risk
int
int
int
int
int
rate
rate
rate
rate
rate
decl
decl
decl
decl
decl
25bps
50bps
75bps
100bps
200bps
= bsl
= bsl
= bsl
= bsl
= bsl
earn
earn
earn
earn
earn
risk
risk
risk
risk
risk
int
int
int
int
int
rate
rate
rate
rate
rate
incr
incr
incr
incr
incr
25bps
50bps
75bps
100bps
200bps
= bsl
= bsl
= bsl
= bsl
= bsl
impact
impact
impact
impact
impact
on
on
on
on
on
equity
equity
equity
equity
equity
int
int
int
int
int
rate
rate
rate
rate
rate
decl
decl
decl
decl
decl
25bps
50bps
75bps
100bps
200bps
= bsl
= bsl
= bsl
= bsl
= bsl
impact
impact
impact
impact
impact
on
on
on
on
on
equity
equity
equity
equity
equity
int
int
int
int
int
rate
rate
rate
rate
rate
incr
incr
incr
incr
incr
25bps
50bps
75bps
100bps
200bps
= bsl cap req credit risk + bsl cap req mkt risk std duration app + bsl cap req op risk
= 1768 + 1773 + 1777
A NNUAL
Sr.No.
1950
Disclosures by Housing Finance and NBFCs
Indicator
Disclosure of housing finance companies
Housing companies total assets
1951
1952
1953
1954
Housing companies standard assets

Housing companies sub-standard assets
Housing companies doubtful assets
Housing companies total investment
1955
1956
1957
1958
1959
Housing companies investment in shares

Housing companies investment in mutual fund
Housing companies investment in debentures
Housing companies investment in other assets/receivables
Housing companies total provision for contingencies
1960
1961
1962
1963
1964
1965
1966
1967
1968
Housing companies provision for contingent sub-standard assets

Housing companies provision for contingent doubtful assets
Housing companies provision for contingent investment in shares
Housing companies provision for contingent investment in mutual
fund
Housing companies provision for contingent investment in
debentures
Housing companies provision for contingent investment in other
assets/receivables
Housing companies capital adequacy ratio
Housing companies borrowings from nhb
Information requirement of paragraph 9bb of nbfc prudential norms
(rbi)
Loans & advances availed by nbfc
1969
1970
1971
1972
1973
1974
1975
1976
Debentures (secured)
Debentures (unsecured)
Deferred credits (as per nbfc norms)
Term loans (as per nbfc norms)
Inter-corporate loans & borrowings (as per nbfc norms)
Commercial paper (as per nbfc norms)
Public deposits (as per nbfc norms)
Other loans (as per nbfc norms)
1977
1978
1979
Bank borrowings (as per nbfc norms)

Other borrowings (as per nbfc norms)
Break-up of public deposits
1980
1981
1982
In the form of unsecured debentures

In the form of partly unsecured debentures (i e debenture
where, there is shortfall of security)
Other public deposits
125
Fields & formula
= hsg cos tot assets
= 1951 + 1952 + 1953
= hsg cos std ast
= hsg cos sub std ast
= hsg cos doubtful ast
= hsg cos tot invest
= 1955 + 1956 + 1957 + 1958
= hsg cos invest in shares
= hsg cos invest in deb
= hsg cos invest in mfs
= hsg cos invest in oth ast
= hsg cos prov contingencies
= 1960 + 1961 + 1962 + 1963 + 1964 + 1965
= hsg cos prov contingent sub std ast
= hsg cos prov contingent doubtful ast
= hsg cos prov contingent invest shares
= hsg cos prov contingent invest mfs
= hsg cos prov contingent invest deb
= hsg cos prov contingent invest oth ast
= hsg cos cap adeq ratio
= hsg cos borr frm nhb
= nd loans adv
= 1969 + 1970 + 1971 + 1972 + 1973 + 1974 + 1975 + 1976
= nd sec deb
= nd unsec deb
= nd deferred credit
= nd lt loans
= nd inter corp loans borr
= nd commercial paper
= nd public deposits
= nd oth loans
= 1977 + 1978
= nd bank borr
= nd oth borr
= nd public deposits sec wise
= 1980 + 1981 + 1982
= nd public deposits unsec deb
= nd public deposits partly unsec deb
= nd oth public deposits
(Continued. . . )
March 27, 2014
126
A NNUAL
Sr.No.
1983
1984
1985
1986
1987
1988
Indicator
Break-up of loans & advances including bills receivables
Secured loans & advances incl bills receivables
Unsecured loans & advances incl bills receivables
Break-up of leased assets & stock on hire & hypothecation loans
counting towards hp
Lease assets including lease rentals under sundry debtors
1990
Finance lease assets including lease rentals under sundry

debtors
Operating lease assets including lease rentals under sundry
debtors
Net stock on hire including hire charges under sundry debtors
1991
1992
1993
Assets on hire
Repossessed assets
Hypothecation loans counting hp/el activities
1989
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Loans where assets have been repossessed

Other than loans where assets have been repossessed
Break-up of investment
Current investment
Quoted current investment
Current investment in quoted shares
Current investment in quoted equity shares
Current investment in quoted preference shares
Current investment in quoted debentures & bonds
Current investment in quoted units of mutual funds
Current investment in quoted government securities
Other quoted current investment
Un-quoted current investment
Current investment in un-quoted shares
Current investment in un-quoted equity shares
Current investment in un-quoted preference shares
Current investment in un-quoted debenture & bonds
Current investment in un-quoted units of mutual funds
Current investment in un-quoted government securities
Other un-quoted current investment
Long term investment
Fields & formula

= nd loans adv incl bills recv
= 1984 + 1985
= nd sec loans adv incl bills recv
= nd unsec loans adv incl bills recv
= nd leased ast stk on hire hp
= 1987 + 1990 + 1993
= nd lease ast
= 1988 + 1989
= nd fin lease ast
= nd op lease ast
= nd net stk on hire under debtors
= 1991 + 1992
= nd ast on hire
= nd repossessed ast
= nd hypothecation loans
= 1994 + 1995
= nd loans where ast repossessed
= nd loans oth than where ast repossessed
= nd investment
= 1997 + 2014
= nd curr invest
= 1998 + 2006
= nd curr invest quoted
= 1999 + 2002 + 2003 + 2004 + 2005
= nd curr invest shares quoted
= 2000 + 2001
= nd curr invest equity shares quoted
= nd curr invest pref shares quoted
= nd curr invest deb bonds quoted
= nd curr invest mfs quoted
= nd curr invest govt sec quoted
= nd oth curr invest quoted
= nd curr invest unquoted
= 2007 + 2010 + 2011 + 2012 + 2013
= nd curr invest shares unquoted
= 2008 + 2009
= nd curr invest equity shares unquoted
= nd curr invest pref shares unquoted
= nd curr invest deb bonds unquoted
= nd curr invest mfs unquoted
= nd curr invest govt sec unquoted
= nd oth curr invest unquoted
= nd lt invest
= 2015 + 2023
(Continued. . . )
March 27, 2014
A NNUAL
Sr.No.
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
Indicator
Quoted long term investment
Long term investment in quoted shares
Long term investment in quoted equity shares
Long term investment in quoted preference shares
Long term investment in quoted debentures & bonds
Long term investment in quoted units of mutual funds
Long term investment in quoted government securities
Other quoted long term investment
Un-quoted long term investment
Long term investment in un-quoted shares
2032
Long term investment in un-quoted equity shares

Long term investment in un-quoted preference shares
Long term investment in un-quoted debenture & bonds
Long term investment in un-quoted units of mutual funds
Long term investment in un-quoted government securities
Other un-quoted Long term investment
Borrower group-wise classification of all leased assets, stock
on hire and loan
Borrowing by related parties
2033
2034
2035
2036
2037
Borrowing by subsidiaries
Borrowing by companies in the same group
Borrowing by other related parties
Borrowing by other than related parties
Investor group-wise classification of all investments
2038
2039
2040
2041
2042
2043
Investments by related parties

Investments by subsidiaries
Investments by companies in the same group
Investments by other related parties
Investments by other than related parties
Other information
Gross non-performing assets
2044
2045
2046
Gross npas with related parties

Gross npas with other than related parties
Net non-performing assets
2047
2048
Net npas with related parties

Net npas with other than related parties
127
Fields & formula
= nd lt invest quoted
= 2016 + 2019 + 2020 + 2021 + 2022
= nd lt invest shares quoted
= 2017 + 2018
= nd lt invest equity shares quoted
= nd lt invest pref shares quoted
= nd lt invest deb bonds quoted
= nd lt invest mfs quoted
= nd lt invest govt sec quoted
= nd oth lt invest quoted
= nd lt invest unquoted
= 2024 + 2027 + 2028 + 2029 + 2030
= nd lt invest shares unquoted
= 2025 + 2026
= nd lt invest equity shares unquoted
= nd lt invest pref shares unquoted
= nd lt invest deb bonds unquoted
= nd lt invest mfs unquoted
= nd lt invest govt sec unquoted
= nd oth lt invest unquoted
= nd borr of leased ast stk hire loan
= 2032 + 2036
= nd borr by related parties
= 2033 + 2034 + 2035
= nd borr by subsi
= nd borr by gp cos
= nd borr by oth related parties
= nd borr by non related parties
= nd gp invest
= 2038 + 2042
= nd invest by related parties
= 2039 + 2040 + 2041
= nd invest by subsi
= nd invest by gp cos
= nd invest by oth related parties
= nd invest by non related parties
= nd gross npa
= 2044 + 2045
= nd gross npa with related parties
= nd gross npa with non related parties
= nd net npa
= 2047 + 2048
= nd net npa with related parties
= nd net npa with non related parties
(Continued. . . )
March 27, 2014
128
A NNUAL
Sr.No.
2049
2050
2051
2052
March 27, 2014
Indicator
Assets acquired during the year (debt security)
Details of the assets given on operating lease
Gross carrying amount
Accumulated depreciation
Depreciation recognised in p/l
Fields & formula

= nd ast acq during yr
= nd gross carrying amt
= nd accum dep
= nd dep recognised in pnl
A NNUAL
Sr.No.
2053
2054
2055
2056
2057
2058
2059
Indicator
Company code
AR signed date
Dividend rate
Main product/service code
Information type
Size
Months
Miscellaneous Indicators
129
Fields & formula
= finance cocode
= ar signed date
= equity div rate
= finance product gp code
= fin info type
= fin avg tot inc asset
= months
March 27, 2014
130
I NDUSTRY- WISE DISTRIBUTION: Basel II(Pillar 3)

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
March 27, 2014
Indicator
Date
Reported industry name
Total exposure as % of All Industries
Fund based exposure as % of All Industries
Non-fund based exposure as % of All Industries
Total exposure
Standard assets
Non-performing assets
Fund based exposure
Fund based standard assets
Fund based non-performing assets
Non-fund based exposure
Non-fund based standard assets
Non-fund based non-performing assets
Fields & formula

= indbsl cocode
= indbsl year
= indbsl reported industry name
= total pct all industries
= fund based pct all industries
= nonfund based pct all industries
= total amt
= standard amt
= npa amt
= fund based amt
= fund based standard amt
= fund based npa amt
= nonfund based amt
= nonfund based standard amt
= nonfund based npa amt
I NVESTMENTS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Indicator
Date
Serial number of inter-corporate investment
Type of invested security
Description of security
Seq number
Company code of the invested entity
Face value of inter-corporate investment
Currency of the face value of the inter-corporate investment
Number of units invested in
Book value of inter-corporate investment
Note on invested security
Maturity date
Interest rate
131
Fields & formula
= icinv cocode
= icinv date
= icinv order
= icinv security type code
= security description
= icinv seqno
= invest entity cocode
= invest face value
= face value crncy
= invest qty
= invest book value
= invested security notes
= icinv maturity date
= icinv interest rate
March 27, 2014
132
M ATURITY OF D EPOSITS & A DVANCES

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
March 27, 2014
Indicator
Date
Maturity period of investments
Bank deposits
Bank borrowings
Loans & advances of banks
Investments at book value
Foreign currency assets of banks
Foreign currency liabilities of banks
Deposits + Borrowings
Gap
Fields & formula

= bkstat cocode
= bkstat date
= invest maturity period
= bank deposits
= bank borr
= bank loans adv
= bank invest at bv
= bank frgn crncy ast
= bank frgn crncy liab
= (bank deposits + bank borr)
= (bank loans adv + bank invest at bv) - (bank deposits + bank borr)
I NTERIM F INANCIAL S TATEMENTS

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Indicator
Date
Information type
Months
Source
Total income
Net sales
Interest/discounts on advances/bills [For banks only]
Income from investments [For banks only]
Interest on deposits with RBI [For banks only]
Interest from other sources [For banks only]
Export income
Fiscal benefits
Other income & extra-ordinary income
Other income
Profit on sale of investment
Carbon credits
Extra-ordinary income
Profit on sale of assets
Tax refund
Provisions written back
Miscellaneous extra-ordinary income
Income from discontinued operations
Addendum indicators of income
Gross sales
Indirect taxes
Derived indicators of income
Other income as % of total income net of P&E
Export income as % of net sales
Change in stock
Excise duty on change in stock
Derived indicators of change in stock
Change in stocks / (net sales - pbit net of pe&oi)
Total expenses
Raw materials, stocks, spares, purchase of finished goods
Raw materials, stores & spares
Purchase of finished goods
Salaries and wages
Voluntary retirement scheme expenses
Total other expenses
Power and fuel
Royalties, technical know-how fees etc
Rent and lease rent
Lease rent
Rent
133
Fields & formula
= interim cocode
= ntrm date
= interim info type
= ntrm months
= ntrm source
= ntrm total inc
= ntrm net sales
= ntrm int disc adv bill
= ntrm int frm invest
= ntrm int on rbntrm dep
= ntrm int frm oth sources
= ntrm export inc
= ntrm fiscal benefits
= ntrm oth inc
= ntrm oth inc excl extra ordi inc
= ntrm sale of invest
= ntrm carbon credits
= ntrm extra ordi inc
= ntrm sale of ast
= ntrm tax refunds
= ntrm prov w back
= ntrm oth extra ordi inc
= ntrm inc frm discont operations
= dummy int inc 1
= ntrm gross sales
= ntrm indirect taxes
= dummy int drv inc 1
= ntrm oth inc excl extra ordi inc/ntrm sales n other inc*100
= ntrm export inc/ntrm net sales*100
= ntrm chg in stk trade
= ntrm excise duty chg stk
= dummy int stk 1
= ntrm chg in stk trade/(ntrm net sales-ntrm pbit net of pe-ntrm oth inc excl extra ordi inc)*100
= ntrm total exp
= ntrm rawmat spares fg pur
= ntrm rawmat stores spares
= ntrm purchase fg
= ntrm wages salaries
= ntrm vrs exp
= ntrm tot oth exp
= ntrm power fuel
= ntrm royalty
= ntrm rent hire charges
= ntrm lease rent
= ntrm oth rent
(Continued. . . )
March 27, 2014
134

Sr.No.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
Indicator
Advertising expenses
Marketing expenses
Outward freight and other distribution expenses
Travel expenses
Loss on sale of investments
Network cost
Regulatory charges
Access charges
Other expenses
Minority interest
Extra-ordinary expenses
Impaired assets
Loss on sale of assets
Miscellaneous extraordinary expenses
Interest expenses
Depreciation
Provisions and contingencies
Total tax provision
Corporate tax/direct taxes
Fringe benefit tax
MAT credit utilised
MAT credit created
Deferred taxes debit
Deferred taxes credit
Other provisions and contingencies
Addendum indicators of expenses
Expenses incurred on discontinued operations
Derived indicators of expenses
Operating expenses
Costs as (%) of net sales
Operating expenses to net sales (%)
Raw materials, stores, spares, purchase of finished goods to net sales (%)
Raw materials, stores & spares to net sales (%) to net sales (%)
Purchase of finished goods to net sales (%) to net sales (%)
Salaries and wages to net sales (%)
Total other expenses to net sales (%)
Power & fuel to net sales (%)
Royalties, technical know-how fees, etc. to net sales (%)
Rent & lease rent to net sales (%)
Advertising expenses to net sales (%)
Marketing expenses to net sales (%)
Outward freight/other distribution expenses to net sales (%)
Travel expenses to net sales (%)
Network cost to net sales (%)
Access charges to net sales (%)
Fields & formula

= ntrm advertising exp
= ntrm selling dist exp
= ntrm freight exp
= ntrm travel exp
= ntrm loss on sale of invest
= ntrm network cost
= ntrm regulatory charges
= ntrm access charges
= ntrm oth exp
= ntrm minority int
= ntrm extra ordi exp
= ntrm impair ast
= ntrm loss on sale of ast
= ntrm oth extra ordi exp
= ntrm interest exp
= ntrm depreciation
= ntrm prov contingencies
= ntrm total tax prov
= ntrm tax
= ntrm fringe benefit tax
= ntrm mat credit utilised
= ntrm mat credit created
= ntrm deferred tax
= ntrm deferred tax credit
= ntrm oth prov contingencies
= dummy int exp 1
= ntrm exp incur discont operations
= dummy int drv exp 1
= ntrm operating expenses
= dummy int cost sales 1
= ntrm operating expenses/ntrm net sales*100
= ntrm rawmat spares fg pur/ntrm net sales*100
= ntrm rawmat stores spares/ntrm net sales*100
= ntrm purchase fg/ntrm net sales*100
= ntrm wages salaries/ntrm net sales*100
= ntrm tot oth exp/ntrm net sales*100
= ntrm power fuel/ntrm net sales*100
= ntrm royalty/ntrm net sales*100
= ntrm rent hire charges/ntrm net sales*100
= ntrm advertising exp/ntrm net sales*100
= ntrm selling dist exp/ntrm net sales*100
= ntrm freight exp/ntrm net sales*100
= ntrm travel exp/ntrm net sales*100
= ntrm network cost/ntrm net sales*100
= ntrm regulatory charges/ntrm net sales*100
(Continued. . . )
March 27, 2014

Sr.No.
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
Indicator
Regulatory charges like license, spectrum etc. to net sales (%)
Loss on sale of investments to net sales (%)
Other expenses to net sales (%)
Extra-ordinary expenses to net sales (%)
Interest expenses to net sales (%)
Depreciation to net sales (%)
Provisions and contingencies to net sales (%)
Net Profit
Addendum indicators of profits
Reported Profit after tax
Derived indicators of profits
PBDIT net of P&E & other income
PAT net of P&E & other income
PBDIT net of P&E
PBDT net of P&E
PAT net of P&E
PBDIT
PBDT
PBT
Profitability ratios (%)
PBDIT as % of total income
PBDT as % of total income
PBT as % of total income
PAT as % of total income
PBDIT net of P&E as % of net sales & other income
PBDT net of P&E as % of net sales & other income
PBT net of P&E as % of net sales & other income
PAT net of P&E as % of net sales & other income
PBDIT net of P&E&OI as % of net sales
PAT net of P&E&OI as % of net sales
PBIT net of P&E / interest expense (times)
Interest expense as % of PBDIT
Depreciation as % of PBDIT
Tax as % of PBDIT
Tax as % of PBT
Miscellaneous indicators
Paid up capital
Reserves
Earnings per share before extraordinary item
Diluted earnings per share before extraordinary item
Earnings per share after extraordinary items
Diluted earnings per share after extraordinary item
Minority interest from notes
Dividend rate
Dividend type
135
Fields & formula
= ntrm access charges/ntrm net sales*100
= ntrm loss on sale of invest/ntrm net sales*100
= ntrm oth exp/ntrm net sales*100
= ntrm extra ordi exp/ntrm net sales*100
= ntrm interest exp/ntrm net sales*100
= ntrm depreciation/ntrm net sales*100
= ntrm prov contingencies/ntrm net sales*100
= ntrm pat
= dummy int prf 1
= ntrm reported pat
= dummy int drv prf 1
= ntrm pbdit net of peoi
= ntrm pat net of peoi
= ntrm pbdit net of pne
= ntrm pbdt net of pne
= ntrm pat net of pne
= ntrm pbdit
= ntrm pbdt
= ntrm pbt
= dummy int prf ratio 1
= ntrm pbdit/ntrm total inc*100
= ntrm pbdt/ntrm total inc*100
= ntrm pbt/ntrm total inc*100
= ntrm pat/ntrm total inc*100
= ntrm pbdit net of pe/ntrm sales n other inc*100
= ntrm pbdt net of pe/ntrm sales n other inc*100
= ntrm pbt net of pe/ntrm sales n other inc*100
= ntrm pat net of pe/ntrm sales n other inc*100
= ntrm pbdit net of peoi/ntrm net sales*100
= ntrm pat net of peoi/ntrm net sales*100
= ntrm pbit net of pe/ntrm interest exp
= ntrm interest exp/ntrm pbdit*100
= ntrm depreciation/ntrm pbdit*100
= ntrm prov contingencies/ntrm pbdit*100
= ntrm prov contingencies/ntrm pbt*100
= dummy int misc 1
= ntrm paidup capital
= ntrm reserves
= ntrm eps bef xtraord item
= ntrm eps diluted bef xtraord item
= ntrm eps aft xtraord item
= ntrm eps diluted aft xtraord item
= ntrm minority int frm notes
= ntrm div rate
= ntrm div type
(Continued. . . )
March 27, 2014
136

Sr.No.
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
Indicator
Number of non-promoter shares
Non-promoter shares as % of total
Main activity code
Increase (+)/Decrease (-) in Profit due to chg in accounting policies / AS
Date signed
Merged info [Y/N]
Exclude from aggregates
Liabilities
Shareholders funds
Paid up capital
Paid up capital
Paid up forfeited equity capital
Paid up preference capital
Capital contribution and suspense application money
Capital convertible warrants
Reserves and surplus
Capital, debt, investments and other reserves
Revaluation reserves
ESOP reserves
General reserves
Reserves: balance from p&l account
Reserves: accumulated losses
Deposits raised by commercial banks
Demand deposits
Saving deposits
Term deposits
Borrowings
Secured borrowings
Unsecured borrowings
Bank borrowings with RBI
Current liabilities and provisions
Current liabilities
Sundry creditors and acceptances
Deposits and advances
Interest accrued but not due
Share application - oversubscribed
Other current liabilities
Provisions
Deferred tax liability
Assets
Net fixed assets
Gross fixed assets
Cumulative depreciation
Net pre-operative expenses
Capital work in progress
Fields & formula

= ntrm non prom shares nos
= ntrm non prom shares pct
= ntrm product gp code
= ntrm chg in profit dueto actg policy chg
= ntrm date signed
= ntrm merged info
= ntrm exclude frm agg
= dummy int 2
= ntrm shareholders funds
= ntrm pd up capital
= ntrm paid up equity capital
= ntrm pd up forfeited eqty cap
= ntrm paid up pref capital
= ntrm cap cont susp appl money
= ntrm capital convertible warrants
= ntrm reserves n surplus
= ntrm res cap debt inv n others
= ntrm res revaluation
= ntrm res e s o p
= ntrm res general
= ntrm res bal as per pl account
= ntrm res accumulated losses
= ntrm deposits commercial banks
= ntrm demand deposits
= ntrm saving deposits
= ntrm term deposits
= ntrm borrowings
= ntrm sec borrowings
= ntrm unsec borrowings
= ntrm bank borr rbi
= ntrm curr liab and provisions
= ntrm current liab
= ntrm sundry creditors acceptances
= ntrm deposits advances
= ntrm int accrued but not due
= ntrm share appln oversubsc
= ntrm other curr liab
= ntrm provisions
= ntrm deferred tax liability
= dummy int 3
= ntrm net fixed assets
= ntrm gross fixed assets
= ntrm cumulative depreciation
= ntrm net pre operative exp
= ntrm cap work in progress
(Continued. . . )
March 27, 2014

Sr.No.
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
Indicator
Investments
Current assets & loans and advances
Inventories
Sundry debtors and bills receivables
Cash and bank balance
Other current assets
Loans and advances
Deferred tax asset
Misc. expenses not written off
Deposits
Advances
Capital adequacy ratio
Tier 1 capital adequacy ratio
Tier 2 capital adequacy ratio
Gross NPA
Gross NPA as % of advances
Net NPA
Net NPA as % of advances
Annualised return on assets
Net current assets & loans and advances
Status of Investors Complaints
Investor complaint outstanding at the beginning of the period
Investor complaint received during the quarter
Investor complaint settled during the quarter
Investor complaint outstanding at the end of the period
137
Fields & formula
= ntrm investments
= ntrm curr assets loans n advns
= ntrm inventories
= ntrm sundry debtors bills recvbl
= ntrm cash and bank balances
= ntrm other current assets
= ntrm loans and advances
= ntrm deferred tax asst
= ntrm misc exp not written off
= dummy int stat disc 1
= ntrm deposits
= ntrm advances
= ntrm cap adeq ratio
= ntrm t1 cap adeq ratio
= ntrm t2 cap adeq ratio
= ntrm gross npa
= ntrm pct of gross npa
= ntrm net npa
= ntrm pct of net npa
= ntrm annualised ret on ast
= ntrm net curr assets loans n advns
= dummy int 1
= ntrm investor complain at start
= ntrm investor complain recvd
= ntrm investor complain settled
= ntrm investor complain remaining
March 27, 2014
138
N OTES
Sr.No.
1
2
3
4
5
March 27, 2014
Indicator
Date
Frequency
Number of months
Notes to interim financials
OF I NTERIM
F INANCIAL
STATEMENTS
Fields & formula

= itxt cocode
= itxt year
= itxt info type
= itxt months
= ntrm text
C REDIT R ATINGS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
Indicator
Credit rating agency
Date
Instrument
Rating serial number
Security amount
Rating
Rating status
Grade definition
rating file name of img
rating agency grade defn
139
Fields & formula
= ratig cocode
= rating agency
= rating date
= rated security type code
= rating serialno
= rating amt
= rating
= rating status
= rating grade defn
= rating file name of img
= rating agency grade defn
March 27, 2014
140
E FFECTIVE DATE OF
Sr.No.
1
2
3
4
March 27, 2014
Indicator
Merged company code
Merger Type
Merger Date
MERGER FOR
F INANCIAL S TATEMENTS
Fields & formula

= merged cos cocode
= merger code
= merger type
= merger date
141
Chapter 4

Contents
Share Prices & Capital History . . . . .
BSE Stocks Trading Data . . . . . . . .
NSE Stocks Trading Data . . . . . . . .
Outstanding Shares . . . . . . . . . . .
EPS . . . . . . . . . . . . . . . . . . . .
Book Value Per Share . . . . . . . . . .
Dividend Declarations . . . . . . . . . .
BSE Futures Trading Data . . . . . . . .
NSE Futures Trading Data . . . . . . .
NSE Debt Trading Data . . . . . . . . .
Announcements and News . . . . . . . .
Forthcoming Capital Issues . . . . . . .
ECB Approvals by RBI . . . . . . . . .
Changes in Capital . . . . . . . . . . . .
Conversion Stages of Securities Issued .
Identity Information on Indices . . . . .
Index Constituents . . . . . . . . . . . .
Changes In Index Constituents . . . . .
Index Numbers . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
143
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
March 27, 2014
142
Index Mapping for Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
BSE & NSE Trading Dates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165
March 27, 2014
143
debt instrument into equity, then these are captured in the

Table: Conversion Stages of Securities Issued.
Share prices and changes in the outstanding capital of a

company are closely linked. If the number of shares outstanding of a company increases, and if everything else is
unchanged, the price of its shares decreases. This is so because if everything else (including perceptions regarding
the future) is unchanged, a mere increase in the number
of shares do not increase the value of a company. An increase in the number of shares only means that the number
of claimants on the profits has increased. And so, the price
of an individual share should decline.
Outstanding shares is an input in the computation of an

important indicator, the Earnings per Share (EPS). Listed
companies disclose their EPS as of the end of a quarter.
But, the EPS can change between two consecutive quarters
if the outstanding shares change. Prowess therefore has a
separate Table: EPS, to ensure that the most updated EPS
is available, every day.
Share prices are available in real time from the Exchanges

but changes in outstanding shares are not available from
any official source. CMIE compiles the changes in outstanding shares through a careful monitoring of the announcements made by companies. Prowess provides daily
share prices sourced from the two major Exchanges NSE
and BSE. It also provides the associated data that are released by the Exchanges, such as volumes, deliveries, etc.
One useful addition to this data from the Exchanges is the
daily returns on a scrip. CMIE computes the total daily returns obtained on a scrip by using the closing share prices
data for the day and the preceding trading day and other
gains such as dividends that accrued to the shareholders
on the day. Daily returns are computed separately for both
the Exchanges as the prices are different on the two. These
are stored along with the prices data in the Table Stocks
Trading Data.
Changes in outstanding shares happen when the company
issues new equity capital (through a public issue, a rights
issue, a private placement or an ESOP), or when it buys
back some of its issued shares or when debt instruments
or warrants convert to equity. Outstanding share can also
change when there is a merger or an acquisition. Each of
these is an entry in the Table: Changes in Outstanding Equity Capital. If there are multiple stages of conversion of a
The Table: Changes in Outstanding Equity Capital also

has entries for issuance of debt instruments. But, this is
not comprehensive.
This section of the Prowess database also contains all the
data pertaining to equity indices. It includes data on index
constituents and index numbers.
is a difference in the number of outstanding shares according to one Exchange compared to another.
EPS
This Table records the effective earnings per share of a
company. The earnings of the last four trailing quarters
and the shares are the latest outstanding number. The Table has an entry corresponding to every change in the EPS
arising out of a change in the number of outstanding shares
or a change in the cumulative earnings of the last four quarters. The Table also provides a factor that is used in the
computation of an adjusted EPS. The historical EPS is adjusted for changes in outstanding capital arising because
of changes in face value or issuance of bonus or splitting
of shares.
NSE Debt Trading Data

A company may have multiple debt instruments traded on
the secondary markets. Prowess captures the daily high,
low and closing prices of these securities from the NSE
(WDM). Other data captured include value of trades, number of trades, weighted average price and the YTM. Such
data is available only for 96 companies.
Outstanding Shares
The number of shares outstanding can change because
of the issuance of new shares (issuance of bonus shares,
ESOPS, rights issue, conversion of warrants, change in
face value, etc. or because of the extinction of existing
shares such as in the case of a buyback) . This Table stores
the new number of outstanding shares on a date. The information is available by Exchange because sometimes there
Book Value Per Share

This Table records the book value per share of a company.
It has an entry corresponding to every change in the book
value. This Table reflects the combined impact of a change
in net worth and outstanding shares on any date. The Table
provides the complete break-up of the change in net-worth.
This could happen because of the availability of a new balance sheet number or because of a change in the retained
profits (i.e. profits after tax less dividends outflow) as per
the interim financial statements of the company.
Dividend Declarations
This Table provides details of the dividends announced by
the company. It includes the dividend rate, the announce-
March 27, 2014
144
ment date, record date and the ex-dividend dates on the
BSE and the NSE.
Announcements and News

Companies are required to inform the stock exchanges
of any material event regarding their business or personnel. Stock exchanges make such information public in the
form of announcements. Separately, CMIE captures news
through its own efforts or through abstraction of media
news. News from both these sources - the exchange and
CMIE - are available in Prowess.
Forthcoming Capital Issues
Changes in Capital
Index Numbers
This Table records the changes that happen to the outstanding equity capital of a company because of the issuance of
fresh capital, or the conversion of debt or warrants to equity or because of buy-backs. The Table also records the
issuance and redemption of fresh securities other than equity. This Table provides details of the issuance of securities. This includes the security type (eg. equity or debt),
issue type (rights or public), details of a debt security, conversion details if any, additional capital raised, increase in
equity capital and outstanding shares.
This contains the daily high, low, opening, closing values

of equity share indices, daily returns, etc.
Changes In Index Constituents

This Table lists the companies that form the various equity
indices.
Index Constituents
Conversion Stages of Securities Issued
BSE and NSE Index constituents data
If debt securities are converted to equity in multiple stages,

then details of those stages are recorded in this Table.
Index Mapping for Companies
Here we record dates and details of fresh issuance of capital in the future, by the company.
Combination list of company and CMIE sectoral indices
Identity Information on Indices

ECB Approvals by RBI
Approvals given by the RBI to companies to raise External
Commercial Borrowings are listed here.
March 27, 2014
This is a master of all stock indices in Prowess with their

respective alpha, beta & rsquare compared to COSPI.

Stock exchange listing of companies
BSE S TOCKS T RADING DATA

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Indicator
BSE date
BSE opening price
BSE high price
BSE low price
BSE closing price
BSE ex-date flags
BSE returns
BSE traded quantity
BSE turnover
BSE number of transactions
BSE weighted average price
BSE shares deliverable
BSE shares deliverable in value
145
Fields & formula
= bsestk cocode
= bse date
= bse opening price
= bse high price
= bse low price
= bse closing price
= bse flags
= bse returns
= bse traded qty
= bse traded val
= bse no of trans
= bse avg rate
= bse delivery qty
= bse delivery val
March 27, 2014
146
NSE S TOCKS T RADING DATA

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
March 27, 2014
Indicator
NSE date
NSE opening price
NSE high price
NSE low price
NSE closing price
NSE ex-date flags
NSE returns
NSE traded quantity
NSE turnover
NSE number of transactions
NSE weighted average price
NSE shares deliverable
NSE shares deliverable in value
Fields & formula

= nsestk cocode
= nse date
= nse opening price
= nse high price
= nse low price
= nse closing price
= nse flags
= nse returns
= nse traded qty
= nse traded val
= nse no of trans
= nse avg rate
= nse delivery qty
= nse delivery val
O UTSTANDING S HARES
Sr.No.
1
2
3
4
5
6
Indicator
Exchange
Date
Face value
Outstanding shares
Book value
147
Fields & formula
= equity cocode
= equity exch name
= exch date
= equity face value
= shares outstanding
= book value
March 27, 2014
148
EPS
Sr.No.
1
2
3
4
5
6
March 27, 2014
Indicator
Date
Event information
Shares
PAT (net of P & E)
Depreciation
Fields & formula

= eps cocode
= eps date
= eps event info
= eps no of shares
= eps ttm pat npe
= eps dep
B OOK VALUE P ER S HARE

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Indicator
Date
Event information
Months
Issue Type
Reserves
Paid up capital
Premium
Share premium
Shares
Additional shares
PAT (net of P & E)
Face value
Dividend rate
Dividend outgo
Book value
149
Fields & formula
= bv cocode
= bv date
= bv event info
= bv months
= bv issue type
= bv resv
= bv paidup cap
= bv premium
= bv share premium
= bv no of shares
= bv addnl shares
= bv yrtd pat npe
= bv face value
= bv div rate
= bv div outgo
= bv book value
March 27, 2014
150
D IVIDEND D ECLARATIONS
Sr.No.
1
2
3
4
5
6
7
March 27, 2014
Indicator
Date
Dividend type
Dividend rate
Dividend record date
BSE ex-dividend date
NSE ex-dividend date
Fields & formula

= dividend cocode
= div announcement date
= div type
= div rate
= div record date
= bse exdiv date
= nse exdiv date
BSE F UTURES T RADING DATA

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Indicator
BSE futures date
BSE futures contract expiry date
BSE futures opening price
BSE futures closing price
BSE futures high price
BSE futures low price
BSE futures settlement price
BSE futures number of transactions
BSE futures open number of contracts
BSE futures traded quantity
BSE futures traded volume
BSE futures contracts traded
BSE futures change in open number of contracts
BSE futures carrying cost
BSE futures pre opening number of contracts
BSE futures premium discount
BSE futures premium turnover
BSE futures weighted average price
BSE futures carrying cost in per cent (per annum)
BSE futures premium discount in per cent
151
Fields & formula
= bsefut cocode
= bse fut date
= bse fut contract exp date
= bse fut opening price
= bse fut closing price
= bse fut high price
= bse fut low price
= bse fut settlement price
= bse fut no of trans
= bse fut op no contracts
= bse fut traded qty
= bse fut traded val
= bse fut contracts traded
= bse fut chg op no contracts
= bse fut imp carrying cost
= bse fut pre op no contracts
= bse fut premium discount
= bse fut premium turnover
= bse fut weighted avg price
= bse fut carrying cost pct pa
= bse fut premium discount pct
March 27, 2014
152
NSE F UTURES T RADING DATA

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
March 27, 2014
Indicator
NSE futures date
NSE futures contract expiry date
NSE futures opening price
NSE futures closing price
NSE futures high price
NSE futures low price
NSE futures settlement price
NSE futures number of transactions
NSE futures open number of contracts
NSE futures traded quantity
NSE futures traded volume
NSE futures contracts traded
NSE futures change in open number of contracts
NSE futures carrying cost
NSE futures pre opening number of contracts
NSE futures premium discount
NSE futures premium turnover
NSE futures weighted average price
NSE futures carrying cost in percent (per annum)
NSE futures premium discount in percent
Fields & formula

= nsefut cocode
= nse fut date
= nse fut contract exp date
= nse fut opening price
= nse fut closing price
= nse fut high price
= nse fut low price
= nse fut settlement price
= nse fut no of trans
= nse fut op no contracts
= nse fut traded qty
= nse fut traded val
= nse fut contracts traded
= nse fut chg op no contracts
= nse fut imp carrying cost
= nse fut pre op no contracts
= nse fut premium discount
= nse fut premium turnover
= nse fut weighted avg price
= nse fut carrying cost pct pa
= nse fut premium discount pct
NSE D EBT T RADING DATA

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
Indicator
ISIN code
Trade type
Trading date
Number of trades
Value of all trades
Low price
High price
Closing price
Yield
Clean price
Weighted average price
Weighted yield to maturity
Spread
153
Fields & formula
= nse wcdm isin num
= nse wcdm trade type
= nse wcdm trade date
= nse wcdm no of trades
= nse wcdm trade value
= nse wcdm low price
= nse wcdm high price
= nse wcdm closing price
= nse wcdm yield
= nse wcdm clean price
= nse wcdm weighted avg price rate
= nse wcdm weighted ytm
= nse wcdm spread
March 27, 2014
154
A NNOUNCEMENTS AND N EWS

Sr.No.
1
2
3
4
5
6
7
8
9
March 27, 2014
Indicator
Diary item date
Diary item time
Header
Diary serial number
Source name
Site announcement date
Site annoucement time
Divsion name
Text field
Fields & formula

= item date
= item time
= header
= diary serialno
= source name
= site announcement date
= site announcement time
= division name
= diary text
F ORTHCOMING C APITAL I SSUES

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Indicator
Forthcoming issue date
Forthcoming issue type
Sequence number
Security type
Security amount
Security face value
Premium per share
Additional securities
Additional paid up capital
Increased paid up capital
Date of announcement
Forthcoming issue text
Shares per warrant
Warrants per security
Ratio denominator
Ratio numerator
Conversion price of warrant
Record date
NSE ex-date
BSE ex-date
155
Fields & formula
= capfut chistory cocode
= capfut issue date
= capfut issue type
= capfut seqno
= capfut security type code
= capfut security amt
= capfut cap face value
= capfut premium per equity
= capfut addnl securities
= capfut addnl paidup cap
= capfut increased paidup cap
= capfut date of announcement
= capfut issue text
= capfut shares per warrant
= capfut warrants per security
= capfut ratio denominator
= capfut ratio numerator
= capfut conv price of warrant
= capfut record date
= capfut nse exdate
= capfut cap bse exdate
March 27, 2014
156
ECB A PPROVALS
Sr.No.
1
2
3
4
5
6
7
8
9
10
March 27, 2014
Indicator
Date
Frequency
Serial number
Instrument name
ECB route
ECB amount in US$
Purpose of raising funds
Maturity period in number of years
Maturity period in number of months
BY
RBI
Fields & formula

= ecb cocode
= ecb date
= ecb frequency
= ecb serialno
= ecb instrument name
= ecb route
= ecb amt in usd
= ecb purpose
= ecb maturity period in years
= ecb maturity period in months
C HANGES
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
IN
C APITAL
Indicator
Prowess company name
Issue date
Issue type
Security type
Issue sequence number
Conversion ratio
Initial public offering
Final total share outstanding
Securities converted
BSE ex date
NSE ex date
Record date
Issue closing date
Security Amount
Face value of share
Premium per equity share
Conversion ratio numerator
Conversion ratio denominator
Additional paid-up capital
Increased paid-up capital
Warrants per security
Shares per warrant
Warrant conversion price
Number of securities converted
Capital issue
Additional securities
ISIN code
tenure
tenure unit
Date of announcement
Green shoe option amount
Call and put option flag
Frequency of interest payments
Actual issue closing date
Outstanding shares
Maturity date
157
Fields & formula
= chistory cocode
= issue date
= issue type
= security type code
= chistory seqno
= conv text
= ipo flag
= final shares os
= securities converted
= bse exdate
= nse exdate
= record date
= issue closing date
= security amt
= face value
= premium per equity
= ratio numerator
= ratio denominator
= addnl paidup cap
= increased paidup cap
= warrants per security
= shares per warrant
= conv price of warrant
= no securities converted
= issue text
= addnl securities
= isin code
= tenure
= tenure unit
= date of announcement
= green shoe opt amt
= call put option flag
= int payments freq
= actual issue closing date
= outstanding shares
= maturity date
March 27, 2014
158
C ONVERSION S TAGES
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
March 27, 2014
Indicator
Prowess company name
Issue date of the security
Issue type of the security
Type of security undergoing conversion
Conversion stage no.
Conversion stage sequence no.
Face value of the share converted
Redemption portion of debt
Premium per share
Conversion month of security
Interest rate on the debt portion
OF
S ECURITIES I SSUED
Fields & formula

= capstage cocode
= capstage issue date
= capstage issue type
= capstage security type code
= conv stage
= capstage seqno
= capstage face value
= redemp portion of debt
= premium per share
= conv month
= int rate debt portion
Sr.No.
1
2
3
4
5
Indicator
Index name
Index code
Index beta
Index alpha
Index rsquare
ON I NDICES
159
Fields & formula
= index name
= index code
= index beta
= index alpha
= index rsquare
March 27, 2014
160
I NDEX C ONSTITUENTS
Sr.No.
1
2
3
4
5
6
7
8
9
March 27, 2014
Indicator
Date of index computation
Share code
Adjustment factor
Paid up share capital
Total market capitalisation
Free-float market capitalisation
Company weightage
Investment factor
Fields & formula

= iconsdata cocode
= iconsdata date
= iconsdata indexcode
= icons adj factor
= icons paidup shares
= icons mktcap
= icons freefloat mktcap
= icons weightage
= icons invest factor
C HANGES I N I NDEX C ONSTITUENTS

Sr.No.
1
2
3
4
Indicator
Prowess index code
Effective date of change in index composition
Company included in index on
161
Fields & formula
= iconshist cocode
= iconshist indexcode
= index effective chg date
= co incl on
March 27, 2014
162
I NDEX N UMBERS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
March 27, 2014
Indicator
Index Stock Code
Index Returns
Index Traded Date
Index Open Price
Index Closing Price
Index High Price
Index Low Price
Index P/E
Index Trading Volumes
Index Market Cap
Index Yield
Index P/B
Free Float Market cap
Number of companies in index
Fields & formula

= indxstk code
= index returns
= index date
= index opening
= index closing
= index high
= index low
= index pe
= index traded val
= index mktcap
= index yield
= index pb
= index free float mktcap
= index count
C OMPANY S L ISTING
Sr.No.
1
2
3
ON
S TOCK E XCHANGES
Indicator
Stock exchange short name
Stock exchange name
163
Fields & formula
= listedon cocode
= exch short name
= exch name
March 27, 2014
164
I NDEX M APPING
Sr.No.
1
2
March 27, 2014
Indicator
Index code
FOR
C OMPANIES
Fields & formula

= comindex cocode
= comindex indexcode
BSE & NSE T RADING DATES

Sr.No.
1
2
Indicator
Exchange name
Trading date
165
Fields & formula
= listed exch
= traded date
March 27, 2014
166
March 27, 2014
167
Chapter 5

Contents
Business Segments & Products . .
Location of Plants . . . . . . . . .
Products and Services . . . . . . .
Raw Materials Consumed . . . . .
Energy Consumption . . . . . . . .
Product-wise Energy Consumption
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
168
170
171
172
173
174
175
March 27, 2014
168

Provisions of the Companies Act enable the disclosure of
quantitative data on production and consumption of individual products, raw materials and energy sources in the
Annual Reports of companies. These disclosures are very
useful in understanding the business of companies, their
capacity utilisation, energy efficiency and also their efficiency in terms of raw material consumption.
CMIEs classification of products and services and its normalisation of units of measurement have rendered this
unique data amenable to relatively easy analysis. One limitation in the presentation of this information is that often the nomenclature and classification used in presenting the product-wise capacity, production and sales is not
uniform. Data on capacity, production, stocks and sales
are presented in different tabulations without a clear link
through these.
The Prowess database builds a clear link between capacity,
production, purchases, internal consumption, stocks and
sales. Each Record in the database provides the complete
information in respect of all quantitative details of a product.
However, it is not possible to map the raw materials to
products. Disclosures by the companies do not provide
such a mapping and the lack of sufficiently detailed disclosures of raw materials consumed (they are often clubbed)
makes it difficult to establish a database link between the
raw materials consumed and the products produced.
The energy consumption data is a lot more illuminative.
Energy sources are mapped to end-products. This makes
the study of the data a lot more accessible for analysis and
interpretation.
While there are several limitations in fully harnessing this
data, it nevertheless provides invaluable insights into the
business and performance of the companies.
March 27, 2014
The segment-wise disclosure of financial details is a relatively new disclosure requirement. It is limited to listed
companies. The significant variance in the description of
the business segments makes this data incapable of being used for inter-company comparisons or for making
industry-level benchmarks.
While there is no standardisation of the nomenclature and
granularity of disclosures, CMIE has brought about some
standardisation through its normalisation process. This has
rendered the business information more comparable across
companies. As a result, Prowess also has some interesting
quantitative queries that run on this part of the database.

Listed companies are required to disclose the capital employed, sales generated and profits earned before interest and tax, from each of their major business segments.
Companies also disclose the inter-segment transfers and
the net sales and profits from operations. Companies disclose such information along with their interim financial
statements.
The segmentation of the business however, is left to the
discretion of the company. As a result, there is no standardisation of segments. This reduces the comparability
of the segmental performance of a company with its peers.
Nevertheless, this is useful information disclosed by companies. It is captured in Prowess.
In this Table we capture the segment-wise Indicators in respect of each of the individual segments.
Products and Services

All registered companies are required to disclose quantitative information on the capacity, production, purchase,
sales and stocks of all products manufactured by them or
traded by them. This disclosure is required under section
3(i),(ii) and 4(D) of Part II of section IV of the Companies
Act.
Thanks to this disclosure requirement in India, the Table: Products Produced or Traded is a rich repository of
product-by-product details of installed capacity, production, purchases, sales and inventories of the products produced or traded by manufacturing and trading companies.
Such information is usually not available for services sector companies. However, CMIE does extract similar information relating to the various services rendered by the
company from the disclosures in the Annual Reports.
Each Record in this Table contains the data for one product
of one company for one year. Each product is mapped to
a product in the CMIE products and services classification
system. This ensures efficiency in searches.
Raw Materials Consumed

The Table: Raw Materials Consumed is a repository of the
quantitative details of the raw materials consumed by companies. However, this database is less rich than the one on
products.
This data is also sourced from disclosures mandated under
Section 3(i),(ii) and 4(D) of Part II of Section IV of the
Companies Act.
169
Energy Consumption
Section 217(1)(e) of the Companies Act requires that companies belonging to select 21 industries must disclose the
consumption of energy sources. The 21 industries are textiles, fertilisers, aluminium, steel, refineries, petrochemicals, cement, dairy & food processing, cold storage plants,
electric arc furnaces, chloro-alkalies, edible oils, engineering(steel forging and re-rolling), glass, jute, paper, refractories & pottery, tea, tyres, sugar and drugs & pharmaceuticals.
The details include information on total energy consumed

stored in the Table: energy Consumption as well as the
consumption of a specific energy source per unit of production of a specific end product. This detailed information is stored in the Table Product-wise Energy Consumption. Such information is very useful in studying the energy efficiency of companies and the trends in these efficiencies over time.
rendered the business information more comparable across

companies. As a result, Prowess also has some interesting
quantitative queries that run on this part of the database.
While there is no standardisation of the nomenclature and

granularity of disclosures, CMIE has brought about some
standardisation through its normalisation process. This has
Prowess aims to capture the plant-wise data on products

produced, capacity, production and sales. However, this
information is sketchy.
Location of Plants
March 27, 2014
170
L OCATION OF P LANTS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
March 27, 2014
Indicator
Year
Name of product
Product code
Latest year
Plant location
District code
Plant capacity
Production
Capacity units
Production units
Product sort order
Serial number
Fields & formula

= prdloc cocode
= prdloc date
= product produced
= prdloc product code
= prdloc order
= plant location
= prodloc district code
= plant capacity
= plant production
= unit of capacity
= unit of production
= prdloc sort order
= prdloc unique
B USINESS S EGMENT- WISE I NFORMATION

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Indicator
Information type
Date
Segment name
Months
Latest period of occurrence
Segment code
Segment-wise revenue
Segment-wise PBIT
Segment-wise capital employed
Inter segment sale
Segment-wise net sales
Segment-wise assets
Segment-wise total liabilities
Segment-wise capital expenditure incurred
Segment-wise depreciation
Segment-wise non-cash expenditure
Segment-wise net profit
Segment-wise excise duty
Segment-wise interest expenses
Segment-wise interest income
Unallocable assets
Unallocable depreciation
Unallocable expenses
Deferred tax expenses
Unallocable liabilities
Corporate tax
Unallocable income
Unallocable capital expenses
Unallocable income / expenses
Unallocable non-cash expenses
171
Fields & formula
= qsegbrk info type
= qsegbrk cocode
= seg date
= seg name
= seg months
= seg dt mark
= seg code
= seg revenue
= seg pbit
= seg cap employed
= inter seg sales seg
= net sales seg
= seg tot ast
= seg tot liab
= seg cap exp
= seg dep
= seg non cash exp
= net profit seg
= seg excise duty
= exp interest seg
= inc interest seg
= unallocable ast seg
= unallocable dep seg
= unallocable exp seg
= exp deferred tax seg
= unallocable liab seg
= exp corporate tax seg
= unallocable income seg
= unallocable cap exp seg
= unallocable inc exp seg
= unallocable non cash exp seg
March 27, 2014
172
P RODUCTS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
March 27, 2014
Indicator
Date
Product name
Latest year data marker
Prowess product code
Number of months
Order of the product
Productwise installed capacity
Productwise production
Productwise sales
Productwise opening stock
Productwise closing stock
Productwise purchases
Value of sales
Value of opening stock
Value of closing stock
Value of purchase
Unit of capacity
Unit of sales
Unit of production
Unit of opening stock
Unit of closing stock
Unit of purchase
Indication marks
AND
S ERVICES
Fields & formula

= products cocode
= prod date
= product name
= prod dt mark
= products product code
= prod months
= prod order
= capacity
= production
= sales qty
= opening stock qty
= closing stock qty
= purchase qty
= sales value
= opening stock val
= closing stock val
= purchase val
= capacity unit
= sales unit
= production unit
= opening stock unit
= closing stock unit
= purchase unit
= prod incl
R AW M ATERIALS C ONSUMED
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
Indicator
Date
Number of months
Raw material name
Raw material code
Quantity of raw materials consumed
Unit of raw materials consumed
Value of raw materials consumed
Indication marks
Order of the product
173
Fields & formula
= rawmater cocode
= rawmat date
= rawmat months
= rawmat dt mark
= rawmat name
= rawmat code
= rawmat consump qty
= rawmat consump unit
= rawmat consump val
= rawmat incl
= rawmat order
March 27, 2014
174
E NERGY C ONSUMPTION
Sr.No.
1
2
3
4
5
6
7
8
9
10
March 27, 2014
Indicator
Date
Type of energy
Frequency of data
Quantity of total energy consumed
Energy consumed product code
Units
Value of energy consumed
Rate per unit of energy consumed
Fields & formula

= totener cocode
= totener date
= energy name
= totener frequency
= energy cons qty
= totner energy code
= energy cons unit
= energy cons value
= energy cons rate per unit
= totener dt mark
P RODUCT- WISE E NERGY C ONSUMPTION

Sr.No.
1
2
3
4
5
6
7
8
9
Indicator
Date
Type of energy
Product name
Product code for product
Product code for energy
Units
Quantity of energy consumed
175
Fields & formula
= prodener cocode
= prodener date
= energy cons name
= product
= prodner product code
= prodner energy code
= prodwise energy cons unit
= prodwise energy cons qty
= prodener dt mark
March 27, 2014
176
March 27, 2014
177
Chapter 6
Capex / M & A
Contents
Capex / M & A . . . . . . . . . . .
Capital Expenditure Projects . . .
Project Locations . . . . . . . . . .
Project Products . . . . . . . . . .
Merger and Acquisition . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
178
179
180
181
182
183
March 27, 2014
178
Capex / M & A
CMIE has created and it maintains a separate database on
investment projects on hand in the country. This is the
CapEx database. It is a database of all new investment
projects that create new productive capacities in mining,
manufacturing, utilities and services.
CMIE identifies new capex plans (projects) of all kinds
of entities including Prowess companies, other companies,
governments or other entities. Having identified them,
each of these projects are then monitored through their
completion.
The Prowess database includes those projects that are promoted by the Prowess companies. So, the CapEx portion
of Prowess is a subset of the CapEx database. This is true
of the Mergers & Acquisitions part of Prowess as well it
is a subset of the larger Mergers & Acquisitions database
built by CMIE.
The Mergers & Acquisitions database includes the names

of the parties involved, the merger swap ratio, names of
the assets being acquired and the cost of the acquisition
wherever available.
There is no standard source from which the CapEx and
M&A database are taken. CMIE analysts scan a large
number of sources including Annual Reports, interim financial statements, disclosures to the Exchanges, media
reports, information available from the regulators, and
phone calls to the companies to put together this database.
Project Products
A project could set up capacities to produce multiple products. This Table lists the various products for which capacities are being set up. Each product is a separate Record in
this Table. The information includes product name, code,
capacity and cost.
Capital Expenditure Projects

This Table captures information on the investments
projects of the company that are proposed or are being implemented. A company may have several projects. Each
project is a Record in this table.
The CapEx database in Prowess consists of three Tables.

One captures all the information of the project except the
location and the products to be produced. These two are
captured separately because there are a variable number of
locations and products of a project. It is therefore efficient
to keep these two in separate Tables.
Projects are classified by type (new unit or an expansion),

by status (proposed or under implementation) and by Industry. The data stored in this Table includes cost, capacity, location etc.
The CapEx database includes the name of the project, its

cost, status of implementation and expected date of completion; the products for which the capacities are being
built, the installed capacity of the new facilities and the
location where these plants are proposed to be set up.
Project Locations
March 27, 2014
projects and their districts. Each location of a project is

a separate Record.
Merger and Acquisition

This Table contains information on merges & acquisition
deals entered into by Prowess companies. Each Deal is a
separate Record.

A capital expenditure project could be in multiple locations. This Table captures the various locations of the
Individual events of an acquisition or a merger such as

dates of open offer or court judgements are captured in
this Table.
C APITAL E XPENDITURE P ROJECTS

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
Indicator
Project number
Project name
Ownership code
Project type
Project status
Product code
Project code
Cost estimated
State
Industry code
179
Fields & formula
= project cocode
= proj num
= proj name
= project owner code
= proj type
= proj status
= project product code
= proj cost
= proj cost est
= project state code
= project industry gp code
March 27, 2014
180
P ROJECT L OCATIONS
Sr.No.
1
2
3
4
March 27, 2014
Indicator
Project number
Project location
Project location district code
Fields & formula

= prjloc cocode
= prjloc proj num
= proj location
= prjloc district code
P ROJECT P RODUCTS
Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
Indicator
Project number
Product name
Product code
Product capacity
Capacity from
Capacity to
Project cost
Units
Captive consumption
Power product number
Power product unit
Order number
181
Fields & formula
= prjprd cocode
= prjprd proj num
= proj product name
= proj product code
= proj product capacity
= proj product capacity from
= proj product capacity to
= proj product cost
= proj product capacity unit
= proj captive consump
= proj product power number
= proj product power unit
= prjprd order
March 27, 2014
182
M ERGER AND ACQUISITION

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
March 27, 2014
Indicator
Type of deal
Number
Date
Name of asset
Location
Deal product code
District code
Acquirer
Acquirer owner code
Acquirer product code
Target owner code
Target product code
Consideration in kind
Company advisor
Merger acquisition advisor
Merger acquisition merchant banker
Lead manager 1
Lead manager 2
Registrar name
Source
Conditional offer
Modalities
Company merchant banker
Acquirer code
Cash consideration
Merger acquisition advisor code
Merger acquisition merchant banker code
Company advisor code
Company merchant banker code
Sawp ratio numerator
Swap ratio denominator
Price as per SEBI Norms
Price of the Offer
Cash consideration per share
Minimum level of acceptance
Percentage of minimum level of acceptance
Acquirer holding numbers
Acquirer holding equity
Shares proposed to be acquired (nos.)
Percentage share of total equity
Serial number
Substantial acq
Fields & formula

= mgtkas cocode
= merg deal type
= merg num
= mgtkas date
= asset name
= location
= merg deal product code
= merg district code
= acquirer
= acquirer owner code
= acquirer product gp code
= target owner code
= target product code
= consideration in kind
= co advisor
= merg acq advisor
= merg acq mer banker
= lead manager 1
= lead manager 2
= merg registrar name
= merg source
= conditional offer
= modalities
= co mer banker
= acquirer code
= cash consideration
= merg acq advisor code
= merg acq mer banker code
= co advisor code
= co mer banker code
= swap ratio numerator
= swap ratio denominator
= price per sebi norms
= price of offer
= cash consid per share
= min level acceptance
= pct min level acceptance
= acquirer holding nos
= acquirer holding equity
= shares prop to acq nos
= shares pct
= mgtkas unique
= substantial acq
E VENTS OF M ERGER AND ACQUISITIONS

Sr.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
Indicator
Type of deal
Event name
Acquirer ownership
Acquirer product code
Acquired from
Number
Date of information
Event date
Shares acquired
Acquisition price
Percentage of shares acquired
Total consideration
183
Fields & formula
= me deal type
= event name
= acquirer ownership
= me acquirer product gp code
= me acq from
= mgtkasev cocode
= me merg num
= me date of info
= me event date
= me shares acq
= me acquisition price
= me shares acq pct
= me tot consideration
March 27, 2014
184
March 27, 2014

Prowess List of Indicators

Caricato da

Informazioni sul documento

Copyright

Formati disponibili

Condividi questo documento

Condividi o incorpora il documento

Opzioni di condivisione

Hai trovato utile questo documento?

Questo contenuto è inappropriato?

Copyright:

Formati disponibili

Prowess List of Indicators

Caricato da

Copyright:

Formati disponibili

Prowess

Identity & Background

Ownership & Governance