1. ANALYSIS OF REVISED SCHEDULE VI TO THE COMPANIES ACT,1956

2. MCA REVISED SCHEDULE VI OF COMPANIES ACT,1956 BY NOTIFICATION NO S.O.447(E),DATED 28.02.2011 APPLICABLE TO ALL COMPANIES (EXCEPT BANKING,INSURANCE & ELECTRICITY COMPANIES) FROM 1 ST APRIL 2011 ONWARDS IT INTRODUCED NEW TERMS, MANDATED ADDITIONAL DISCLOSURES & CHANGED CERTAIN GROUPINGS

3. Features Closer to global look Flexibility Removal of reduntant disclosure requirements Prescribes minimum requirements- additional line/subline items can be added -overriding effect of accounting standards,MSMED Act etc

4. Scope Covered -Presentation Requirements -Disclosures Not Covered 1.Recognition principles 2.Measurement Which are the domain of Accounting standards

5. Applicability Annual year ending 31 March, 2012 Corresponding figures ( Previous year figures) are to be restated

6. Rounding etc 1.Optional Turnove<100 Cr- R/off to nearest hundreds,thousands,lakhs or millions or decimals Turnove>100 Cr- R/off to nearest lakhs or millions or decimals

7. Name of the Company BALANCE SHEET AS AT Rs in…….. ParticularsNote NoFigures as at end of the current year reporting period EQUITY AND LIABILITIES 1.SHAREHOLDERS FUNDS (a) SHARE CAPITAL (b) RESERVES AND SURPLUS (c) MONEY REC. AGST. SHARE WARRANTS 2.SHARE APPLICATION MONEY PENDING 3.NON-CURRENT LIABILITIES (a) LONG TERM BORROWINGS (b) DEFERRED TAX LIABILITIES (NET) (c) OTHER LONG-TERM LIABILITIES (d) LONG-TERM PROVISIONS 4.CURRENT LIABILITIES (a) SHORT TERM BORROWINGS (b) TRADE PAYABLES (c) OTHER CURRENT LIABILITIES (d) SHORT TERM PROVISIONS TOTAL

8. ParticularsNote NoFigures as at en of the current year reporting period Figures as at end of the current year reporting period ASSETS NON-CURRENT ASSETS (a)FIXED ASSETS (i)TANGIBLE ASSTS (ii) INTANGIBLE ASSETS ( iii) CAPITAL WORK-IN-PROGRESS ( v) INTANGIBLE ASSETS UNDER DEVELOPMENT (b) NON-CURRENT INVESTMENTS (c) DEFERRED TAX ASSETS (NET) (d) LONG-TERM LOANS AND ADVANCES (e) OTHER NON-CURREN T ASSETS CURRENT ASSETS (a) CURRENT INVESTMENTS (b) INVENTORIES (c) TRADE RECEIVABLES (d) CASH AND CASH EQUIVALENTS (e) SHORT-TERM LOANS AND ADVANCES (f) OTHER CURRENT ASSETS TOTAL

9. Profit and Loss Statement for the year ended Rs in….. ParticularsNote NoFigures as at en of the current year reporting period Figures as at end of the current year reporting period I.Revenue from operations II.Other income III. Total revenue (I+II) VI Expenses a. Cost of materials consumed b. Purchase of stock in Trade c. Changes in inventories of finished,work in progress, and stock in trade d. Employee benefit Expenses e. Financial Costs f. Depreciation and amortization expenses g. Other expenses Total Expenses V. Profit before exceptional and extra ordinary items and tax (III-IV)

10. ParticularsNote NoFigures as at en of the current year reporting period Figures as at end of the current year reporting period VI. Exceptional Items VII. Profit before extra ordinary items and tax( V-VI) VIII. Extraordinary Items IX.Profit before tax (VII-VIII) X. Tax Expense (1) Current Tax ( 2) Deferred Tax XI. Profit /( Loss) for the period from continuing operations (VII-VIII) XII. Profit /( Loss) for the period from Discontinuing operations XIII. Tax Expense of Discontinuing Operations XIV. Profit /( Loss) for the period from Discontinuing operations (after tax) (XII-XIII) XV. Profit /( Loss) for the period (XI+XIV) XVI. Earnings per equity share: (a) Basic (b) Diluted

11. Definitions Asset- A resource controlled by an entity as a result of past events from which future economic benefits are expected to flow to the entity Liability- A preset obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity

12. Equity-The Residual interest in the assets of the entity after deducting all its liabilities Provision-A present obligation which satisfies the rest of the definitions of the liabilities, even if the amount of the obligation has to be estimated

13. Current Assets Current Asset- satisfies any of the following criteria: a)Expected to be realized in, or it is intended for sale or consumption in the normal operating cycle b)Held primarily for the purpose of being traded c)Expected to be realized within 12 months after the reporting date d)Cash or Cash equivalent not subject to any restrictions for atleast 12 months

14. Operating Circle Time between the acquisition of asset for processing and their realization in cash or cash equivalents Where normal operating cycle can not be identified- 12 months

15. Current Liabilities Any of the following conditions: A)Expected to be settled in the normal operating cycle B)Held primarily for the purpose of being traded C)Due to be settled within 12 months D)Company does not have an unconditional right to defer settlement for at least 12 moths

16. Shareholders Fund  Share Capital 1.Each class of share capital to be shown, Different classes to be treated differently 2. Following details to be given:  Number and Amount of Authorized share capital  Issued Share capital  Subscribed and fully paid share capital  Subscribed share capital but not fully paid  Par Value per share shown 3. Rights, preferences and restrictions attaching to each class of shares shown including restrictions on Dividends distribution and repayment of capital 4. A reconciliation of No. shares outstanding at the beginning and at the end of reporting period Equity and Liabilities

17. 4.Shares (in aggregate) of each class held by:  Holding company  Ultimate holding  Subsidiaries  Associates of the Holding Company  Associates of Ultimate Holding Company 5. Shareholders having holding more than 5% shares,specifying the Name & No. of shares 6.Terms and Amounts of:  Shares reserved for issue under option of control  Commitments for the sale of shares/Disinvestments 7.For the preceding 5 years:  Aggregate number and class of shares allotted as fully paid up pursuant to contract(s) without payment being received in cash  Aggregate number and class of shares allotted as fully paid Bonus shares  Aggregate number and class of shares bought back

18. 8.Terms of any securities convertible in to equity/ preference shares issued along with the earliest date of conversion in descending order starting from the farthest such date 9.Calls unpaid shown as:  By directors  By officers 10.Forfeited Shares (Amount originally paid up).  RESERVES & SURPLUS Classification of Reserves and surplus in to: Capital reserves Capital Redemption Reserves Securities premium reserves Debenture Redemption Reserve Revaluation Reserve Share Option Outstanding Account Other reserves Surplus, showing allocations and appropriations such as dividend, bonus shares and transfer to / from reserves

19. Surplus- balance in P & L a/c showing allocations and appropriations Negative Balance of Profit and Loss Account, if any, to be shown under the "Surplus" head as a negative figure The word `fund' in connection with reserve is to be used only where such Reserve is specifically represented by earmarked investments. Additions and Deductions since last Balance Sheet date to be shown under each of the specified heads  Money Received against Share Warrants Amount received against issue of share warrants is to be brought in to the face of Balance sheet  Share Application money pending Allotment Terms and Conditions Number of shares proposed to be issued, premium if any Period before which shares shall be allotted

20. To be disclosed that the company has sufficient authorized capital to include share capital amount. The period for which the share application money has been pending beyond the period for allotment shall be disclosed. Share application money not exceeding the issued capital and to the extent not refundable shall be shown under the Head EQITY Refundable share application money/ Requirements for minimum subscription not met shall be shown under ‘Other Current liabilities”

21. NON-CURRENT LIABILITIES  Long-term Borrowings Bonds / Debentures Term Loans: a) From Banks b) From Other Parties Deferred Payment liabilities Deposits Loans and advances from related parties Long Term maturities of finance lease obligations Other Loans and advances, specifying nature

22. Long term Borrowings to be sub-classified as: - Secured (nature of the security to be specified) -Unsecured Aggregate of loans guaranteed by : - Directors -Others Rate of interest and terms of redemption / conversion of bonds / debentures to be stated in descending order of maturity of redemption / conversion, Where Bonds / Debentures are redeemable by instalments, the date of maturity for this purpose must be reckoned as the date on which the first instalment becomes due. Particulars of the redeemed bonds which can be reissued to be shown

23. Period and amount of continuing default in the repayment of loans and interest shown separately in each case  Deferred Tax Liabilities (Net)  Other Long-term Liabilities Classification of other long term liabilities as :- - Trade payables -Others “ Current maturities of all long term borrowings to be disclosed under other current liabilities” Long-Term Provisions Classification of Provisions as: - Provision for employee benefits -Others (Specifying nature) Eg: provision for warranties

24. Current Liabilities-Classification Short Term Borrowings Trade Payables Other Current liabilities Short Term Provisions

25. CURRENT LIABILITIES Short Term Borrowings Repayable on demand From BanksFrom other Parties Loans and Advances From related parties Deposits Other Loans and deposits (specify nature)

26. Further Short Term borrowings into: - Secured (nature of the security to be specified) -Unsecured Aggregate of loans guaranteed by the following should be disclosed:\\ - Directors -Others Period and amount of continuing default in the Repayment of Loans and Interest shown separately in each case

27.  Trade Payables  Other Current Liabilities Classification of other current liabilities into: - Current maturities of Long term debt -Current maturities of finance lease obligations -Interest accrued but not due on borrowings -Interest accrued and due on borrowings -Income received in advance -Application money received for allotment of securities and due for refund and interest accrued thereon. -Unpaid matured deposits and interests accrued thereon -Unpaid matured debentures and interest accrued thereon -Other payables, specifying nature Eg: TDS, VAT  Short- term Provisions Classification of short term provisions into: - Provision for employee benefits -Others, specifying nature Eg: Provision for Dividend, Tax

28. II.ASSETS Assets Non- Current Assets Current Assets

29. Non Current Assets Fixed Assets Tangible AssetsIntangible AssetsCapital W I P Intangible assets Under development Non- Current Investments Deferred Tax Assets Long Term Loans And advances Other Non- Current Assets

30.  Tangible Assets Classification of Tangible Assets into: Land Buildings Plant and Equipment Furniture and fixtures Vehicles Office Equipments Others (specifying nature)  Asset under lease shall be shown separately under each class of asset  Reconciliation of gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing: Additions Disposals Acquisitions through business combinations Other Adjustments Amortization Depreciation/Impairment losses/reversals

31. Where a capital reduction scheme or a revaluation of assets has taken place, every balance sheet subsequent to the reduction or revaluation shall show the reduced/increased figures, the date of the reduction/increase and the amount of reduction / increase for the first 5 years subsequent to the reduction / revaluation.  Intangible Assets  Classification of Intangible Assets into: Goodwill Brands/trademarks Computer software Mastheads and publishing titles Mining rights Copyrights and patents and other Intellectual property rights, services and operating rights Recipes, formulae, models, designs and prototypes Licenses and franchises Others (specifying nature)

32. Non-Current Investments Sub classified in to: Investments in Property -Investments in Equity instruments -Investments in Preference shares -Investments in Government or trust securities -Investments in Debentures or Bonds -Investments in Mutual funds -Investments in Partnership firms -Others (specifying nature) Non-current Investments Trade investments Other Investments

33. Long Term Loans and Advances Allowance for bad and doubtful loans and advances disclosed under relevant heads. Loans and Advances due from: -Directors or other officers of the company -Amounts due by firms in which any director is a partner -Amounts due by private companies in which any director is a director or member Loans and advances Capital AdvancesSecurity deposits Loans and advances to related parties (giving details - Other loans and advances (

34. Other Non-Current Assets: Long term trade receivables Others -specifying nature Long term trade receivables Secured, considered good Unsecured, considered good Doubtful

35. CURRENT ASSETS Current Investments Classification of Current Investments into: Investments in Equity instruments Investments in Preference shares Investments in Government or trust securities Investments in Debentures or Bonds Investments in Mutual funds Investments in Partnership firms Others (specifying nature) In case of investments in bodies corporate the following additional disclosures shall be made under each classification: Names of the body corporate (indicating whether they are associates, joint ventures, subsidiaries or controlled special purpose entities) Nature and extent of the investments Partly paid investments to be separately shown The basis of valuation of individual investments

36. Inventories Classification of Inventories into: Raw materials Work in progress Finished goods Stock in trade (in respect of goods acquired for trading ) Stores and spares Loose tools Others (specifying nature) Goods-in-transit to be disclosed under relevant sub-head. Mode of Valuation to be stated

37. Trade Receivables  Aggregate amount of outstanding trade receivable exceeding 6 months shown separately  Allowance for bad and doubtful debts disclosed under relevant heads  Debts due from: Directors or other officers of the company Amounts due by firms in which any director is a partner Amounts due by private companies in which any director is a director or member Trade receivables Secured, considered good Unsecured, considered good Doubtful

38.  Cash and Cash Equivalents The following shall be shown separately : Earmarked balances with bank. Balances with bank held as margin money or security against borrowing guarantees and other commitments Repatriation restrictions, if any, in respect of cash and bank balances. Bank deposits with more than 12 months maturity Cash and Cash Eqivalents Balance with Bank Cheques, drafts on hand Cash in Hand Others (specify the nature)

39. Other Current Assets All inclusive heading which incorporates current assets that do not fit in other asset categories. Specifying nature of all items Short Term Loans And Advances Loans and Advances to Related parties (giving details thereof) Others (specifying nature) CONTINGENT LIABILITIES AND COMMITMENTS The following shall be disclosed to the extent not provided for: Claims against the company not acknowledged as debts Guarantees. Other money for which the company is contingently liable. Classification of Commitments into: Estimated amount of contracts remaining to be executed on capital account and not provided for Uncalled liability on shares and other investments partly paid Other commitments ( specify nature)

40. PROFIT AND LOSS ACCOUNT Revenue from operations Company other than Finance Company Sale of Products Sale of Services Other Operating Expenses Less: Excise Duty Finance Company Interest Income from other Financial Services

41. Other Income Classification of Other Income into: - Interest Income (except for a finance company) -Dividend Income -Net gain / loss on sale of Investments -Other Non-Operating Income (net of expenses directly attributable) -Adjustments to the carrying amount of investments -Net gain from foreign currency transactions and translations -Any item of revenue which exceed 1 % of revenue from operations or Rs. 1lakh,whichever is higher

42. EXPENSES Expenses to Be Disclosed Manufacturing Companies Raw Materials & Goods Purchased under broad Heads Trading Companies Goods Purchased under Broad heads Rendering/Supplying services Gross income derived from Services rendered

43. Employee Benefits Expense Salaries and Wages Contribution to Provident and Other Funds Expenses on Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan Staff Welfare Expenses Finance Costs Interest Expense Other Borrowing Cost Net gain / loss from foreign currency transactions and translations

44. Other Expenses  Any item of expenditure which exceed 1 % of revenue from operations or Rs.1 lakh, whichever is higher  Adjustments to the carrying amount of investments  Net loss from foreign currency transactions and translations other than those considered as Finance Costs  Payment to the Auditors: As Auditors For Taxation matters For Company Law matters For Management services For other services For Reimbursement of expenses

45.  Following expenditures to be shown separately Consumption of stores and spare parts Power and Fuel Rent Repairs to Buildings Repairs to Machinery Insurance Rates and Taxes, excluding Tax on Income Miscellaneous Expenses