practical guide to the revised schedule vi
DESCRIPTION
TRANSCRIPT
A P
RA
CT
ICA
LG
UID
ET
OR
EV
ISE
DS
CH
ED
UL
EV
I
-OV
ER
VIE
W&
RO
AD
MA
P
DR
. S
AN
JE
EV
SIN
GH
AL
VP
-FIN
AN
CE
JU
BIL
AN
TL
IFE
SC
IEN
CE
S
INT
RO
DU
CT
ION
¢‘S
ch
ed
ule
VI
no
tifi
ed
by
as
pe
rN
oti
fica
tio
nN
o.6
53
(E)
da
ted
Ma
rch
30
,2
01
1h
as
co
me
into
force
for
the
Ba
lan
ce
Sh
ee
ta
nd
Pro
fit
an
dL
oss
Acco
un
tto
be
pre
pa
re
dfo
rth
e
fin
an
cia
ly
ea
rco
mm
en
cin
go
no
ra
fte
r1
-4-2
01
1in
acco
rd
an
ce
wit
ho
lda
cco
un
tin
gsta
nd
ard
s.
¢W
ith
this
re
form
ina
cco
un
tin
gw
orld
,n
ow
the
fin
an
cia
l
tra
nsa
cti
on
sw
ill
be
bro
ug
ht
toth
en
oti
ce
of
all
the
sta
ke
ho
lde
rs
ina
be
tte
rp
re
se
nta
tio
nb
ro
ad
lyin
lin
ew
ith
inte
rn
ati
on
al
pre
se
nta
tio
na
sco
mp
are
dto
co
nv
en
tio
na
l
sta
tem
en
tso
fb
ala
nce
sh
ee
ta
nd
pro
fit
an
dlo
ss
acco
un
tin
old
Sch
ed
ule
VI.
¢B
ack
gro
un
d
¢G
uid
e t
o p
re
pa
ra
tio
n a
nd
pre
se
nta
tio
n f
orm
at
Ba
lan
ce
Sh
ee
t u
nd
er r
ev
ise
d S
ch
ed
ule
–V
I
�F
orm
at
�K
ey h
igh
ligh
ts
�D
eta
iled
an
aly
sis
¢G
uid
e t
o p
re
pa
ra
tio
n a
nd
pre
se
nta
tio
n o
f S
tate
me
nt
of
pro
fit
an
d l
oss u
nd
er r
ev
ise
d S
ch
ed
ule
–V
I
�F
orm
at
�K
ey h
igh
ligh
ts
�D
eta
iled
an
aly
sis
GU
IDE
TO
PR
ES
EN
TA
TIO
NA
ND
PR
EP
AR
AT
ION
FO
RM
AT
OF
B/S
AN
DP
/L S
TA
TE
ME
NT
UN
DE
RR
EV
ISE
DS
CH
ED
UL
EV
I
GU
IDE
TO
PR
EP
AR
AT
ION
AN
D
PR
ES
EN
TA
TIO
NF
OR
MA
TO
FB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
–V
I
FO
RM
AT
OF
BA
LA
NC
ES
HE
ET
UN
DE
RR
EV
ISE
DS
CH
ED
UL
E–
VI
Parti
cu
lars
Note
No.
Fig
s. a
s a
t th
e e
nd o
f
cu
rren
t reporti
ng
perio
d
Fig
s. a
s a
t th
e e
nd o
f th
e
previ
ou
s r
eporti
ng
perio
d
12
34
I.E
qu
ity
an
d L
iabil
itie
s
(1)
Sh
areh
old
ers’
fun
ds
(a)
Sh
are
cap
ital
(b)
Reserv
es a
nd
su
rplu
s
(c)
Mo
ney
receiv
ed
ag
ain
st sh
are
warr
an
ts
(2)
Sh
are a
ppli
cati
on
m
on
ey
pen
din
g all
otm
en
t
(3)
Non
-cu
rren
t li
abil
itie
s
(a)
Lo
ng
-term
bo
rro
win
gs
(b)
Defe
rred
tax
liab
ilit
ies (N
et)
(c)
Oth
er
Lo
ng
term
lia
bilit
ies
(d)
Lo
ng
-term
pro
vis
ion
s
(4)
Cu
rren
t li
abil
itie
s
(a)
Sh
ort
-term
bo
rro
win
gs
(b)
Tra
de p
ay
ab
les
(c)
Oth
er
cu
rren
t liab
ilit
ies
(d)
Sh
ort
-term
pro
vis
ion
s
Tota
l
II.
Assets
(1)
Non
-cu
rren
t assets
(a)
Fix
ed
assets
(i)
Tan
gib
le a
ssets
(ii)
Inta
ng
ible
assets
(iii)
Cap
ital
wo
rk-i
n-p
rog
ress
(iv
)In
tan
gib
le a
ssets
un
der d
ev
elo
pm
en
t
(b)
No
n-c
urr
en
t in
vestm
en
ts
(c)
Defe
rred
tax
assets
(n
et)
(d)
Lo
ng
-term
lo
an
s a
nd
ad
van
ces
(e)
Oth
er
no
n-c
urr
en
t assets
(2)
Cu
rren
t assets
(a)
Cu
rren
t in
vestm
en
ts
(b)
Inv
en
tori
es
(c)
Tra
de r
eceiv
ab
les
(d)
Cash
an
d c
ash
eq
uiv
ale
nts
(e)
Sh
ort
-term
lo
an
s a
nd
ad
van
ces
(f)
Oth
er
cu
rren
t assets
Tota
l
Na
me o
f th
e C
om
pa
ny…
……
……
……
….
Ba
lan
ce S
heet
as a
t …
……
……
……
……
(Ru
pees
in…
……
……
……
……
)
¢O
nly
vert
ica
l fo
rm o
f b
ala
nce
sh
eet
is p
erm
itte
d.
¢S
ha
reh
old
ers
’ fu
nd
s t
o b
e s
how
n a
fter
ded
uct
ion
of
deb
it b
ala
nce
of
pro
fit
an
d l
oss
acc
ou
nt.
As a
resu
lt,
sh
are
hold
ers
’ fu
nd
s c
an
be n
ega
tive
¢S
ep
ara
te h
ea
d f
or
“Mis
cell
an
eou
s E
xp
en
dit
ure
to t
he e
xte
nt
not
wri
tten
off
or
ad
juste
d”
dis
con
tin
ued
.
¢C
urr
en
t a
nd
non
-cu
rren
t cl
assif
ica
tion
of
assets
an
d l
iab
ilit
ies r
eq
uir
ed
on
th
e
lin
es o
f In
dA
S a
nd
IF
RS
¢C
on
cep
t of
op
era
tin
g c
ycl
e i
ntr
od
uce
d
¢S
ep
ara
te h
ea
d f
or
�m
on
ey r
ece
ived
aga
inst
sh
are
wa
rra
nts
�in
tan
gib
le a
ssets
�in
tan
gib
le a
ssets
un
der
develo
pm
en
t
�ca
sh
an
d c
ash
eq
uiv
ale
nts
KE
YH
IGH
LIG
HT
SF
OR
PR
ES
EN
TA
TIO
NA
ND
PR
EP
AR
AT
ION
OF
BA
LA
NC
ES
HE
ET
FO
RM
AT
UN
DE
RR
EV
ISE
DS
CH
ED
UL
EV
I
¢S
ha
reh
old
ers’
Fu
nd
s
¢S
ha
re a
pp
lica
tio
n m
on
ey
pen
din
g
all
otm
en
t
¢N
on
-Cu
rren
t L
iab
ilit
ies
�L
on
g t
erm
bo
rro
win
gs
�D
efe
rre
d t
ax
lia
bil
itie
s (N
et)
�O
the
r L
on
g t
erm
lia
bil
itie
s�
Lo
ng
-te
rm
pro
vis
ion
sü
Provis
ion
for e
mp
loyee b
en
efi
ts.
üO
thers (
sp
ecif
y n
atu
re).
¢C
urren
t L
iab
ilit
ies
�S
ho
rt
term
bo
rro
win
gs
�T
ra
de
pa
ya
ble
s�
Oth
er c
urre
nt
lia
bil
itie
s
�S
ho
rt-
term
pro
vis
ion
s
¢S
ha
reh
old
ers’
Fu
nd
s
¢S
ha
re a
pp
lica
tio
n m
on
ey
pen
din
g
all
otm
en
t
¢N
on
-Cu
rren
t L
iab
ilit
ies
�L
on
g t
erm
bo
rro
win
gs
�D
efe
rre
d t
ax
lia
bil
itie
s (N
et)
�O
the
r L
on
g t
erm
lia
bil
itie
s�
Lo
ng
-te
rm
pro
vis
ion
sü
Provis
ion
for e
mp
loyee b
en
efi
ts.
üO
thers (
sp
ecif
y n
atu
re).
¢C
urren
t L
iab
ilit
ies
�S
ho
rt
term
bo
rro
win
gs
�T
ra
de
pa
ya
ble
s�
Oth
er c
urre
nt
lia
bil
itie
s
�S
ho
rt-
term
pro
vis
ion
s
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
OF
BA
LA
NC
ES
HE
ET
Equ
ity
an
d
Lia
bil
itie
s
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Sh
areh
old
ers’
fu
nd
s
Sh
are
ap
pli
ca
tio
n
mo
ney p
en
din
g
all
otm
en
t
No
n-c
urren
t li
ab
ilit
ies
Cu
rren
t li
ab
ilit
ies
Equ
ity
an
d
Lia
bil
itie
s
A c
om
pa
ny i
s r
eq
uir
ed
to d
iscl
ose
the f
oll
ow
ing i
n t
he n
ote
s t
o
acc
ou
nts
:
A.
Sh
are C
ap
ita
l: f
or
ea
ch c
lass
of
sh
are
ca
pit
al
(dif
fere
nt
cla
sses
of p
refe
ren
ce s
ha
res to b
e t
rea
ted
sep
ara
tely
)
B.
Reserv
es a
nd
Su
rp
lus
C.
Mo
ney
receiv
ed
ag
ain
st
sh
are w
arra
nts
Sh
areh
old
ers’
fu
nd
s
Sh
are
ap
pli
ca
tio
n
mo
ney p
en
din
g
all
otm
en
t
No
n-c
urren
t li
ab
ilit
ies
Cu
rren
t li
ab
ilit
ies
Equ
ity
an
d
Lia
bil
itie
s
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Revis
ed
Sch
ed
ule
VI
req
uir
es a
sep
ara
te d
iscl
osu
re i
n r
esp
ect
of
sh
are
ap
pli
cati
on
mon
ey p
en
din
g
all
otm
en
t. I
t m
ay b
e n
ote
d h
ere
tha
t:
• S
ha
re a
pp
lica
tion
mon
ey p
en
din
g
all
otm
en
t n
ot
to b
e p
resen
ted
wit
hin
Sh
are
hold
ers
’ fu
nd
s a
s a
sep
ara
te l
ine i
tem
.
• O
nly
th
e a
mou
nt
not
du
e f
or
refu
nd
be s
how
n u
nd
er
Sh
are
ap
pli
cati
on
mon
ey p
en
din
g
all
otm
en
t.
• A
mou
nt
du
e f
or
refu
nd
sh
ou
ld b
e
sh
ow
n u
nd
er
“Oth
er
Cu
rren
t
Lia
bil
itie
s”
alo
ng w
ith
in
tere
st
acc
rued
th
ere
on
.
Th
e r
ev
ise
d S
ch
ed
ule
VI
re
qu
ire
s a
cu
rre
nt
an
d n
on
-cu
rre
nt
cla
ssif
ica
tio
n o
f a
sse
ts
an
d lia
bil
itie
s.
A lia
bil
ity s
ha
ll b
e c
lassif
ied
as c
urr
en
t w
hen
it
sa
tisfi
es a
ny o
f th
e f
oll
ow
ing c
rite
ria
:
(a) S
ett
led
in
th
e c
om
pa
ny’s
norm
al op
era
tin
g
cycl
e;
(b) It
is h
eld
pri
ma
rily
for
the p
urp
ose o
f b
ein
g
tra
ded
;(c
) It
is d
ue to b
e s
ett
led
wit
hin
tw
elv
e m
on
ths
aft
er
the r
ep
ort
ing d
ate
; or
(d) T
he c
om
pa
ny d
oes n
ot
ha
ve a
n u
nco
nd
itio
nal
righ
t to
defe
r sett
lem
en
t of th
e lia
bil
ity for
at
lea
st tw
elv
e m
on
ths a
fter
the r
ep
ort
ing d
ate
. T
erm
s o
f a
lia
bil
ity th
at
cou
ld, a
t th
e o
pti
on
of
the c
ou
nte
rpa
rty, r
esu
lt in
its
sett
lem
en
t b
y t
he
issu
e o
f eq
uit
y in
str
um
en
ts d
o n
ot
aff
ect
its
cla
ssif
ica
tion
.
All
oth
er
lia
bil
itie
s s
ha
ll b
e c
lassif
ied
as n
on
-
curr
en
t a
nd
need
s to b
e p
resen
ted
wit
hin
th
e
foll
ow
ing 4
bro
ad
hea
ds o
n th
e fa
ce o
f b
ala
nce
sh
eet:
(a) L
on
g-t
erm
borr
ow
ings
(b) D
efe
rred
ta
x l
iab
ilit
ies (N
et)
(c)
Oth
er
Lon
g term
lia
bil
itie
s(d
) L
on
g-t
erm
pro
vis
ion
s
Sh
areh
old
ers’
fu
nd
s
Sh
are
ap
pli
ca
tio
n
mo
ney p
en
din
g
all
otm
en
t
No
n-c
urren
t li
ab
ilit
ies
Cu
rren
t li
ab
ilit
ies
Equ
ity
an
d
Lia
bil
itie
s
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Th
e r
ev
ise
d S
ch
ed
ule
VI
re
qu
ire
s a
cu
rre
nt
an
d n
on
-cu
rre
nt
cla
ssif
ica
tio
n o
f a
sse
ts a
nd
lia
bil
itie
s.
A lia
bil
ity s
ha
ll b
e c
lassif
ied
as c
urr
en
t w
hen
it
sa
tisfi
es a
ny o
f th
e f
oll
ow
ing c
rite
ria
:
(a) S
ett
led
in
th
e c
om
pa
ny’s
norm
al op
era
tin
g
cycl
e;
(b) It
is h
eld
pri
ma
rily
for
the p
urp
ose o
f b
ein
g
tra
ded
;(c
) It
is d
ue to b
e s
ett
led
wit
hin
tw
elv
e m
on
ths
aft
er
the r
ep
ort
ing d
ate
; or
(d) T
he c
om
pa
ny d
oes n
ot
ha
ve a
n
un
con
dit
ion
al ri
gh
t to
defe
r sett
lem
en
t of th
e
lia
bil
ity for
at
lea
st
twelv
e m
on
ths a
fter
the
rep
ort
ing d
ate
. T
erm
s o
f a
lia
bil
ity t
ha
t co
uld
,
at
the o
pti
on
of
the c
ou
nte
rpa
rty, r
esu
lt in
its
sett
lem
en
t b
y th
e issu
e o
f eq
uit
y in
str
um
en
ts
do n
ot
aff
ect
its
cla
ssif
ica
tion
.
All
oth
er
lia
bil
itie
s s
ha
ll b
e c
lassif
ied
as n
on
-
curr
en
t a
nd
need
s to b
e p
resen
ted
wit
hin
th
e
foll
ow
ing 4
bro
ad
hea
ds o
n th
e fa
ce o
f b
ala
nce
sh
eet:
(a) L
on
g-t
erm
borr
ow
ings
(b) D
efe
rred
ta
x l
iab
ilit
ies (N
et)
(c)
Oth
er
Lon
g term
lia
bil
itie
s(d
) L
on
g-t
erm
pro
vis
ion
s
‘Op
era
tin
g c
yc
le’ m
ea
ns
th
e t
ime
be
twe
en
th
e
ac
qu
isit
ion
of
as
se
ts f
or
pro
ce
ss
ing
an
d t
he
ir
rea
liz
ati
on
in
ca
sh
or
ca
sh
eq
uiv
ale
nts
. W
he
re t
he
no
rma
l o
pe
rati
ng
cy
cle
ca
nn
ot
be
id
en
tifi
ed
, it
is
as
su
me
d to
ha
ve
du
rati
on
of
12
mo
nth
s.
Sh
areh
old
ers’
fu
nd
s
Sh
are
ap
pli
ca
tio
n
mo
ney p
en
din
g
all
otm
en
t
No
n-c
urren
t li
ab
ilit
ies
Cu
rren
t li
ab
ilit
ies
Equ
ity
an
d
Lia
bil
itie
s
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Sh
areh
old
ers’
fu
nd
s
Sh
are
ap
pli
ca
tio
n
mo
ney p
en
din
g
all
otm
en
t
No
n-c
urren
t li
ab
ilit
ies
Cu
rren
t li
ab
ilit
ies
Equ
ity
an
d
Lia
bil
itie
s
Th
e r
ev
ise
d S
ch
ed
ule
VI
re
qu
ire
s a
cu
rre
nt
an
d
no
n-c
urre
nt
cla
ssif
ica
tio
n o
f a
sse
ts a
nd
li
ab
ilit
ies. I
t p
rovid
es th
e c
rite
ria
for
cla
ssif
ica
tion
of
lia
bil
itie
s in
to c
urr
en
t a
nd
non
-cu
rren
t a
nd
pre
scr
ibes
tha
t :
A lia
bil
ity s
ha
ll b
e c
lassif
ied
as c
urr
en
t w
hen
it
sa
tisfi
es a
ny o
f th
e f
oll
ow
ing c
rite
ria
:
(a) S
ett
led
in
th
e c
om
pa
ny’s
norm
al op
era
tin
g c
ycl
e;
(b) It
is h
eld
pri
ma
rily
for
the p
urp
ose o
f b
ein
g tra
ded
;(c
) It
is d
ue to b
e s
ett
led
wit
hin
tw
elv
e m
on
ths a
fter
the r
ep
ort
ing d
ate
; or
(d) T
he c
om
pa
ny d
oes n
ot
ha
ve a
n u
nco
nd
itio
nal ri
gh
t
to d
efe
r sett
lem
en
t of th
e lia
bil
ity for
at
lea
st
twelv
e
mon
ths a
fter
the r
ep
ort
ing d
ate
. T
erm
s o
f a
lia
bil
ity
tha
t co
uld
, a
t th
e o
pti
on
of
the c
ou
nte
rpa
rty, r
esu
lt in
its s
ett
lem
en
t b
y t
he issu
e o
f eq
uit
y in
str
um
en
ts d
o
not a
ffect
its
cla
ssif
ica
tion
.
Cu
rren
t li
ab
ilit
ies n
eed
to b
e p
resen
ted
wit
hin
th
e
foll
ow
ing 4
bro
ad
hea
ds o
n th
e fa
ce o
f b
ala
nce
sh
eet:
(a) S
hort
-term
borr
ow
ings
(b) T
rad
e p
aya
ble
s(c
) O
ther
curr
en
t li
ab
ilit
ies
(d) S
hort
-term
pro
vis
ion
s
Re
qu
ire
me
nts
fo
r v
ario
us ite
ms in
Ba
lan
ce
Sh
ee
t u
nd
er
re
vis
ed
Sch
ed
ule
VI
Ass
ets
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
vN
on
-cu
rren
t A
ssets
qF
ixe
d A
sse
ts
―T
an
gib
le a
ssets
―In
tan
gib
le a
ssets
―C
ap
ita
l w
ork
-in
-pro
gress
―In
tan
gib
le a
ssets
un
der d
ev
elo
pm
en
t
qN
on
-cu
rre
nt
Inv
estm
en
ts
qD
efe
rre
d t
ax
asse
ts (
ne
t)
qL
on
g t
erm
lo
an
s a
nd
ad
va
nce
s
qO
the
r n
on
-cu
rre
nt
asse
ts
vC
urren
t A
ssets
qC
urre
nt
Inv
estm
en
ts
qIn
ve
nto
rie
s
qT
ra
de
Re
ce
iva
ble
s
qC
ash
an
d c
ash
eq
uiv
ale
nts
qS
ho
rt-
term
lo
an
s a
nd
ad
va
nce
s
qO
the
r c
urre
nt
asse
ts
vN
on
-cu
rren
t A
ssets
qF
ixe
d A
sse
ts
―T
an
gib
le a
ssets
―In
tan
gib
le a
ssets
―C
ap
ita
l w
ork
-in
-pro
gress
―In
tan
gib
le a
ssets
un
der d
ev
elo
pm
en
t
qN
on
-cu
rre
nt
Inv
estm
en
ts
qD
efe
rre
d t
ax
asse
ts (
ne
t)
qL
on
g t
erm
lo
an
s a
nd
ad
va
nce
s
qO
the
r n
on
-cu
rre
nt
asse
ts
vC
urren
t A
ssets
qC
urre
nt
Inv
estm
en
ts
qIn
ve
nto
rie
s
qT
ra
de
Re
ce
iva
ble
s
qC
ash
an
d c
ash
eq
uiv
ale
nts
qS
ho
rt-
term
lo
an
s a
nd
ad
va
nce
s
qO
the
r c
urre
nt
asse
ts
Ass
ets
Non
-cu
rren
t A
ssets
Fix
ed
A
ssets
Non
-cu
rren
t In
vestm
en
ts
Defe
rred
T
ax
Assets
(n
et)
Lon
g-
term
lo
an
s a
nd
a
dva
nces
Oth
er
non
-cu
rren
t A
ssets
A.
Ta
ng
ible
Asse
ts: R
ev
ise
d S
ch
ed
ule
VI
re
qu
ire
s t
ha
t ta
ng
ible
asse
ts b
e
cla
ssif
ied
as u
nd
er:
1. L
an
d, 2
. B
uil
din
gs, 3
. P
lan
t a
nd
E
qu
ipm
en
t, 4
. Fu
rnit
ure
an
d F
ixtu
res, 5
. V
eh
icle
s, 6
. Off
ice e
qu
ipm
en
t, 7
. O
thers
B.
Inta
ng
ible
asse
ts: R
ev
ise
d S
ch
ed
ule
VI
re
qu
ire
s t
ha
t in
tan
gib
le a
sse
ts b
e
cla
ssif
ied
as u
nd
er:
1. G
ood
wil
l, 2
. Bra
nd
s /t
rad
em
ark
s, 3
.
Com
pu
ter
soft
wa
re, 4
. M
asth
ea
ds a
nd
p
ub
lish
ing tit
les, 5
. M
inin
g r
igh
ts, 6
.
Cop
yri
gh
ts, p
ate
nts
an
d o
ther
IPR
serv
ices a
nd
op
era
tin
g r
igh
ts, 7
. R
eci
pes,
form
ula
e, m
od
els
, desig
ns a
nd
pro
toty
pes, 8
. L
icen
ses a
nd
fra
nch
ise, 9
. O
thers
.
€See
: AS 6,1
0,19 fo
r guida
nce
See: AS
26 for
guida
nce
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Ass
ets
Non
-cu
rren
t A
ssets
Fix
ed
A
ssets
Non
-cu
rren
t In
vestm
en
ts
Defe
rred
T
ax
Assets
(n
et)
Lon
g-
term
lo
an
s a
nd
a
dva
nces
Oth
er
non
-cu
rren
t A
ssets
No
n-c
urre
nt
inv
estm
en
ts s
ha
ll
be
cla
ssif
ied
as t
ra
de
in
ve
stm
en
ts a
nd
oth
er
inv
estm
en
ts a
nd
fu
rth
er
cla
ssif
ied
as:
(a) In
vestm
en
t p
rop
ert
y;
(b) In
vestm
en
ts in
Eq
uit
y
Instr
um
en
ts;
(c)
Investm
en
ts in
pre
fere
nce
sh
are
s(d
) In
vestm
en
ts in
Govern
men
t or
tru
st
secu
riti
es;
(e) In
vestm
en
ts in
deb
en
ture
s o
r
bon
ds;
(f)
Investm
en
ts in
Mu
tua
l F
un
ds;
(g) In
vestm
en
ts in
pa
rtn
ers
hip
firm
s(h
) O
ther
non
-cu
rren
t in
vestm
en
ts
(sp
eci
fy n
atu
re)
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Ass
ets
Non
-cu
rren
t A
ssets
Fix
ed
A
ssets
Non
-cu
rren
t In
vestm
en
ts
Defe
rred
T
ax
Assets
(n
et)
Lon
g-
term
lo
an
s a
nd
a
dva
nces
Oth
er
non
-cu
rren
t A
ssets
Th
e r
evis
ed
Sch
ed
ule
VI
req
uir
es
tha
t d
efe
rred
ta
x a
ssets
an
d
lia
bil
itie
s b
e p
resen
ted
as n
on
-
curr
en
t i.
e. sep
ara
tely
fro
m
curr
en
t a
ssets
an
d c
urr
en
t li
ab
ilit
ies .
Th
e o
ld S
ched
ule
VI
is
sil
en
t on
th
is a
sp
ect
.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
See: AS
22 for
guida
nce
Ass
ets
Non
-cu
rren
t A
ssets
Fix
ed
A
ssets
Non
-cu
rren
t In
vestm
en
ts
Defe
rred
T
ax
Assets
(n
et)
Lon
g-
term
lo
an
s a
nd
a
dva
nces
Oth
er
non
-cu
rren
t A
ssets
Lo
ng
te
rm
lo
an
s a
nd
ad
va
nc
es
sh
ou
ld b
e c
lassif
ied
as u
nd
er:
(a) C
ap
ita
l A
dva
nce
s;
(b) S
ecu
rity
Dep
osit
s;
(c)
Loa
ns a
nd
ad
va
nce
s to r
ela
ted
pa
rtie
s (giv
ing d
eta
ils th
ere
of)
;(d
) O
ther
loa
ns a
nd
ad
va
nce
s
(sp
eci
fy n
atu
re).
Th
e a
bo
ve
sh
all
als
o b
e
se
pa
ra
tely
su
b-c
lassif
ied
as:
(a) S
ecu
red
, con
sid
ere
d g
ood
;
(b) U
nsecu
red
, con
sid
ere
d g
ood
;(c
) D
ou
btf
ul.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Ass
ets
Non
-cu
rren
t A
ssets
Fix
ed
A
ssets
Non
-cu
rren
t In
vestm
en
ts
Defe
rred
T
ax
Assets
(n
et)
Lon
g-
term
lo
an
s a
nd
a
dva
nces
Oth
er
non
-cu
rren
t A
ssets
Oth
er n
on
-cu
rren
t assets
sh
ou
ld b
e c
lassif
ied
as:
(i) L
on
g T
erm
Trad
e R
eceiv
able
s (in
clu
din
g t
rad
e
receiv
able
s o
n d
efe
rre
d c
redit
term
s);
(ii)
Oth
ers (sp
ecif
y n
atu
re)
In t
his
regard
, th
e foll
ow
ing s
hou
ld a
lso b
e n
ote
d:
1. A
receiv
able
sh
all
be c
lassif
ied
as a
‘tr
ad
e
receiv
able
’ if it
is i
n r
esp
ect
of th
e a
mou
nt
du
e
on
accou
nt
of good
s s
old
or s
ervic
es r
en
dere
d in
bu
sin
ess.
2. L
on
g t
erm
Trad
e R
eceiv
able
s, sh
all
be s
ub-
cla
ssif
ied
as:
(a) S
ecu
red
, con
sid
ered g
ood
;
(b) U
nsecu
red
con
sid
ered
good;
(c) D
ou
btf
ul
3. A
llow
an
ce f
or b
ad
an
d d
ou
btf
ul d
ebts
sh
all
be
dis
clo
sed
un
der t
he r
ele
van
t h
ead
s s
ep
arate
ly.
4. D
ebts
du
e b
y d
irecto
rs
or o
ther o
ffic
ers
of th
e
com
pan
y o
r a
ny o
f th
em
eit
her s
everall
y o
r
join
tly w
ith
an
y o
ther p
erson
or d
ebts
du
e b
y
firm
s o
r p
riv
ate
com
pan
ies r
esp
ect
ively
in
wh
ich
an
y d
irecto
r is a
partn
er o
r a
dir
ecto
r or a
mem
ber s
hou
ld b
e s
ep
arate
ly s
tate
d.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Cu
rren
t in
vestm
en
ts s
hou
ld b
e c
lassif
ied
as:
(a) In
vestm
en
ts in
Eq
uit
y I
nstr
um
en
ts;
(b) In
vestm
en
t in
Pre
fere
nce
Sh
are
s;
(c)
Investm
en
ts in
govern
men
t or
tru
st
secu
riti
es;
(d) In
vestm
en
ts in
deb
en
ture
s o
r b
on
ds;
(e) In
vestm
en
ts in
Mu
tua
l F
un
ds;
(f)
Investm
en
ts in
pa
rtn
ers
hip
fir
ms;
(g) O
ther
investm
en
ts (sp
eci
fy n
atu
re).
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Pra
ctic
all
y th
ere
is n
o s
ign
ific
an
ce c
ha
nge in
the c
lassif
ica
tion
an
d p
resen
tati
on
of
inven
tori
es u
nd
er
the r
evis
ed
Sch
ed
ule
VI
vis
-
à-v
is o
ld S
ched
ule
VI.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Tra
de r
ece
iva
ble
s th
at a
re c
lassif
ied
as
curr
en
t sh
ou
ld b
e s
ep
ara
tely
dis
closed
on
th
e
face
of
ba
lan
ce s
heet.
Th
ese s
hou
ld b
e fu
rth
er
su
b-c
lassif
ied
as
(a) S
ecu
red
, con
sid
ere
d g
ood
;(b
) U
nsecu
red
con
sid
ere
d g
ood
;
(c)
Dou
btf
ul.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Cu
rren
t A
ssets
Ca
sh
& c
ash
eq
uiv
ale
nts
sh
ou
ld b
e c
lassif
ied
as:
(a)
Ba
lan
ces w
ith
ba
nk
s
(b)
Ch
eq
ues,d
raft
son
ha
nd
(c)
Ca
sh
in
ha
nd
(d)
Oth
ers
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Sh
ort
-term
loa
ns a
nd
ad
va
nce
s s
hou
ld b
e
cla
ssif
ied
as:
(a) L
oa
ns a
nd
ad
va
nce
s to r
ela
ted
pa
rtie
s (giv
ing
deta
ils th
ere
of)
;(b
) O
thers
(sp
eci
fy n
atu
re).
Th
e a
bove s
ha
ll a
lso b
e s
ub
-cla
ssif
ied
as:
(a) S
ecu
red
, con
sid
ere
d g
ood
;(b
) U
nsecu
red
, con
sid
ere
d g
ood
;
(c)
Dou
btf
ul.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Ass
ets
Cu
rre
nt
Inv
estm
en
ts Inv
en
torie
s Tra
de
receiv
ab
les
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Sh
ort-
term
lo
an
s a
nd
a
dva
nces
Oth
er c
urren
t a
ssets
Th
is is a
resid
ua
l h
ea
din
g, w
hic
h in
corp
ora
tes
curr
en
t a
ssets
th
at
do n
ot
fit
into
an
y o
ther
asset
cate
gori
es. T
his
hea
d c
an
con
tain
ite
ms s
uch
as:
• I
nte
rest
acc
rued
on
in
vestm
en
ts•
Un
bil
led
reven
ue
• R
eco
vera
ble
fro
m g
overn
men
t a
gen
cies
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Cu
rren
t A
ssets
Oth
er
dis
closu
res
in N
ote
s to
A/c
1. T
he a
mou
nt of d
ivid
en
ds p
rop
osed
to b
e d
istr
ibu
ted
to e
qu
ity a
nd
pre
fere
nce
sh
are
hold
ers
for
the
peri
od
an
d th
e r
ela
ted
am
ou
nt p
er
sh
are
sh
ou
ld b
e d
iscl
osed
sep
ara
tely
. 2
. A
rrea
rs o
f fi
xed
cu
mu
lati
ve d
ivid
en
ds o
n p
refe
ren
ce s
ha
res s
hou
ld a
lso b
e d
iscl
osed
sep
ara
tely
.
3. W
here
in
resp
ect
of
an
issu
e o
f secu
riti
es m
ad
e for
a s
peci
fic
pu
rpose, t
he w
hole
or
pa
rt o
f th
e a
mou
nt
ha
s n
ot
been
used
for
the s
peci
fic
pu
rpose a
t th
e b
ala
nce
sh
eet d
ate
, it
sh
ou
ld b
e d
iscl
osed
by w
ay o
f a
note
how
su
ch u
nu
tili
zed
am
ou
nts
ha
ve b
een
used
or
investe
d.
4. If
, in
th
e o
pin
ion
of th
e B
oa
rd, a
ny o
f th
e a
ssets
oth
er
tha
n fix
ed
assets
an
d n
on
-cu
rren
t in
vestm
en
ts
do n
ot
ha
ve a
va
lue o
n r
ea
liza
tion
in
th
e o
rdin
ary
cou
rse o
f b
usin
ess a
t le
ast
eq
ua
l to
th
e a
mou
nt a
t
wh
ich
th
ey a
re s
tate
d, th
e fa
ct t
ha
t th
e B
oa
rd is o
f th
at
op
inio
n, s
hou
ld b
e s
tate
d.
Oth
er s
ign
ific
an
t d
isclo
su
res
(c)
Oth
er
com
mit
men
ts (sp
eci
fy n
atu
re).
Th
e r
evis
ed
Sch
ed
ule
VI
ma
kes a
dis
tin
ctio
n b
etw
een
con
tin
gen
t
lia
bil
itie
s a
nd
com
mit
men
ts. I
t re
qu
ires C
on
tin
gen
t li
ab
ilit
ies to
be c
lassif
ied
as:
(a) C
laim
s a
ga
inst th
e c
om
pa
ny n
ot
ack
now
led
ged
as d
eb
t;(b
) G
ua
ran
tees;
(c)
Oth
er
mon
ey for
wh
ich
th
e c
om
pa
ny is c
on
tin
gen
tly lia
ble
Com
mit
men
ts s
hou
ld b
e c
lassif
ied
as:
(a) E
sti
ma
ted
am
ou
nt of co
ntr
act
s r
em
ain
ing to b
e e
xecu
ted
on
ca
pit
al a
ccou
nt a
nd
not
pro
vid
ed
for;
(b) U
nca
lled
lia
bil
ity o
n s
ha
res a
nd
oth
er
investm
en
ts p
art
ly p
aid
(c)
Oth
er
com
mit
men
ts (sp
eci
fy n
atu
re).
Co
nti
ng
en
t li
ab
ilit
ies a
nd
co
mm
itm
en
ts
See: AS
29 con
tingent
liabiliti
es
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
INB
AL
AN
CE
SH
EE
TU
ND
ER
RE
VIS
ED
SC
HE
DU
LE
VI
GU
IDE
TO
PR
EP
AR
AT
ION
AN
D
PR
ES
EN
TA
TIO
NO
FS
TA
TE
ME
NT
OF
PR
OF
ITA
ND
LO
SS
UN
DE
RR
EV
ISE
D
SC
HE
DU
LE
–V
I
PR
ES
EN
TA
TIO
NF
OR
MA
TO
FP
RO
FIT
AN
DL
OS
SS
TA
TE
ME
NT
UN
DE
R
RE
VIS
ED
SC
HE
DU
LE
–V
I
Pa
rtic
ula
rsN
ote
No
.F
igu
res
as
at
the
en
d o
f cu
rren
t
rep
ort
ing
peri
od
Fig
ure
s a
s a
t th
e e
nd
of
the p
revio
us
rep
ort
ing
peri
od
I.R
even
ue
from
op
erat
ions
xxx
xxx
II.
Oth
er in
com
exx
xxx
x
III.
Tota
l Rev
enue
(I +
II)
xxx
xxx
IV.
Exp
ense
s:
Co
st o
f m
ater
ials
con
sum
edxx
xxx
xP
urch
ases
of S
tock
-in-T
rade
xxx
xxx
Ch
ange
s in
inv
ento
ries
of
fin
ishe
d go
ods
Wor
k-in
-pro
gres
s an
d St
ock
-in-
Tra
de
Em
plo
yee
ben
efit
s ex
pens
e
Fin
ance
co
sts
Dep
reci
atio
n a
nd a
mo
rtis
atio
nex
pen
se
Oth
er e
xpe
nses
xxx
xxx
Tota
l exp
ense
sxx
xxx
x
V.
Pro
fit bef
ore
exc
epti
onal
and e
xtra
ord
inar
y ite
ms
and t
ax (
III
–IV
)xx
xxx
x
VI.
Exc
epti
onal
ite
ms
xxx
xxx
VII
.P
rofi
t bef
ore
ext
raord
inar
y i
tem
s an
d t
ax (
V –
VI)
xxx
xxx
VII
I.E
xtra
ord
inar
y I
tem
sxx
xxx
x
IX.
Pro
fit bef
ore
tax
(V
II –
VII
I)xx
xxx
x
X.
Tax
expen
ses:
(1
) C
urre
nt t
axxx
xxx
x(2
) D
efer
red
tax
xxx
xxx
XI.
Pro
fit/
(Loss
) fo
r th
e p
erio
d f
rom
conti
nuin
g op
erat
ions
(VII
–V
III)
*xx
xxx
x
XII
.P
rofi
t/(L
oss
) fr
om
dis
conti
nuin
g op
erat
ions
xxx
xxx
XII
I.T
ax e
xpen
se o
f dis
conti
nuin
g op
erat
ions
xxx
xxx
XIV
.P
rofi
t/(l
oss
) fr
om
Dis
conti
nuin
g op
erat
ions
(aft
er t
ax)
(XII
–X
III)
xxx
xxx
XV
.P
rofi
t (L
oss
) fo
r th
e p
erio
d (X
I +
XIV
)xx
xxx
x
XV
I.E
arnin
gs p
er e
quit
y s
har
e:
(1)
Bas
icxx
xxx
x(2
) D
ilut
edxx
xxx
x
Na
me o
f th
e C
om
pa
ny…
……
……
……
….
Pro
fit
an
d L
oss S
tate
men
t fo
r t
he y
ea
r e
nd
ed
……
……
(Ru
pees
in…
……
……
……
……
)
* T
his
sh
ou
ld b
e r
ea
d a
s I
X –
X –
XIV
1.
Form
at
of
state
men
t of
pro
fit
an
d l
oss
pre
scri
bed
.
2.
On
ly v
ert
ical
form
of
state
men
t of
pro
fit
an
d l
oss
is
perm
itte
d.
3.
Cla
ssif
icati
on
of
exp
en
ses
by n
atu
re n
eed
s to
be g
iven
4.
Pro
fit
or
loss
fro
m d
isco
nti
nu
ing o
pera
tion
s n
eed
s to
be s
how
n s
ep
ara
tely
on
th
e f
ace
of
the s
tate
men
t of
pro
fit
an
d l
oss
. E
arl
ier
this
requ
irem
en
t w
as
base
d o
n a
ccou
nti
ng s
tan
dard
an
d n
ot
Sch
ed
ule
VI.
5.
Qu
an
tita
tive d
iscl
osu
res
rela
tin
g t
o t
urn
over,
raw
mate
rials
, p
urc
hase
s,
inst
all
ed
cap
aci
ty, act
ual
pro
du
ctio
n, d
eta
ils
of
man
ageri
al
rem
un
era
tion
d
isp
en
sed
wit
h.
Ke
y h
igh
lig
hts
fo
r p
re
se
nta
tio
n a
nd
pre
pa
ra
tio
n o
f P
ro
fit
an
d L
oss s
tate
me
nt
un
de
r r
ev
ise
d S
ch
ed
ule
VI
ØR
ev
en
ue
¢F
or o
ther t
ha
n f
ina
nce c
om
pa
nie
s
¢F
or f
ina
nce c
om
pa
nie
s
¢F
or c
om
pa
nie
s r
en
derin
g o
r s
up
ply
ing
serv
ices
¢F
or o
ther c
om
pa
nie
s
ØO
the
r I
nco
me
ØR
ev
en
ue
¢F
or o
ther t
ha
n f
ina
nce c
om
pa
nie
s
¢F
or f
ina
nce c
om
pa
nie
s
¢F
or c
om
pa
nie
s r
en
derin
g o
r s
up
ply
ing
serv
ices
¢F
or o
ther c
om
pa
nie
s
ØO
the
r I
nco
me
Re
qu
ire
me
nts
fo
r v
ario
us ite
ms o
f sta
tem
en
t o
f P
ro
fit
an
d
Lo
ss u
nd
er r
ev
ise
d S
ch
ed
ule
VI
RE
QU
IRE
ME
NT
S:
RE
LA
TIN
GT
OIN
CO
ME
Reven
ue
Reven
ue
Oth
er t
ha
n
fin
an
ce
c
om
pa
nie
s
Rev
en
ue
fro
m
op
era
tio
ns
(a)
sa
le o
f p
ro
du
cts
;
(b)
sa
le o
f serv
ices;
(c)
oth
er o
pera
tin
g
rev
en
ues.
(d)
= (
a)
+ (
b)
+ (
c)
Se
e: A
S 9
on
Re
v.
Re
co
gn
itio
n
Rev
en
ue
fro
m
op
era
tio
ns
(a)
Rev
. fr
om
in
terest;
(b)
Rev
. fr
om
oth
er
fin
an
cia
l serv
ices.
Gro
ss i
nco
me d
eriv
ed
fro
m s
erv
ices
ren
dered
or s
up
pli
ed
un
der b
ro
ad
hea
ds
sh
ou
ld b
e d
isclo
sed
.
Fo
r fin
an
ce
co
mp
an
ies
Fo
r s
erv
ice
s
co
mp
an
ies
Fo
r o
the
r
co
mp
an
ies
Gro
ss i
nco
me d
eriv
ed
un
der b
ro
ad
hea
d
sh
ou
ld b
e d
isclo
sed
.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
INC
OM
E
Bro
ad
he
ad
s s
ha
ll b
e d
ec
ide
d b
ase
d o
n m
ate
ria
lity
an
d
pre
se
nta
tio
n o
f tr
ue
an
d f
air
vie
w o
f fi
na
nc
ial
sta
tem
en
ts.
(e)
= (
d)
–E
xcis
e d
uty
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
INC
OM
E
Oth
er
Oth
er
Inco
me
Inco
me
Oth
er
Oth
er
Inco
me
Inco
me
Cla
ssif
ica
tio
ns o
f o
ther i
nco
me
ØIn
terest
Inco
me (
in c
ase o
f a
co
mp
an
y o
ther t
ha
n a
fin
an
ce
co
mp
an
y);
ØD
ivid
en
d I
nco
me;
ØN
et
ga
in/l
oss o
n s
ale
of
inv
estm
en
ts;
ØO
ther n
on
-op
era
tin
g i
nco
me (
net
of
ex
pen
ses d
irectl
y a
ttrib
uta
ble
to s
uch
in
co
me).
Wh
at
ha
s b
een
dis
pen
sed
wit
h?
ØN
o b
ifu
rca
tio
n b
etw
een
in
co
me f
ro
m t
ra
de i
nv
estm
en
ts a
nd
oth
er
inv
estm
en
ts.
ØN
o n
eed
to
dis
clo
se T
DS
wh
ile p
resen
tin
g g
ro
ss f
igu
res o
f in
co
me
fro
m:
a)
inte
rest;
b)
Inv
estm
en
ts.
RE
QU
IRE
ME
NT
SF
OR
VA
RIO
US
ITE
MS
OF
ST
AT
EM
EN
TO
F
PR
OF
ITA
ND
LO
SS
ØR
aw
ma
teria
l a
nd
wo
rk
in
pro
gress
ØF
ina
nce c
osts
ØE
mp
loy
ee b
en
efi
ts e
xp
en
se
ØD
ep
recia
tio
n a
nd
am
orti
za
tio
n e
xp
en
se
ØP
ay
men
t to
au
dit
ors
ØO
ther E
xp
en
ses
ØP
rio
r p
erio
d i
tem
s
ØE
xcep
tio
na
l a
nd
ex
tra
ord
ina
ry
Ite
ms
ØD
isco
nti
nu
ing
Op
era
tio
ns
ØA
mo
un
ts s
et
asid
e f
or r
eserv
es, p
ro
vis
ion
fo
r
co
nti
ng
en
cie
s e
tc.
ØIm
po
rts
/fo
reig
n e
xch
an
ge i
nco
me,
ex
pen
dit
ure e
tc.
ØR
aw
ma
teria
l a
nd
wo
rk
in
pro
gress
ØF
ina
nce c
osts
ØE
mp
loy
ee b
en
efi
ts e
xp
en
se
ØD
ep
recia
tio
n a
nd
am
orti
za
tio
n e
xp
en
se
ØP
ay
men
t to
au
dit
ors
ØO
ther E
xp
en
ses
ØP
rio
r p
erio
d i
tem
s
ØE
xcep
tio
na
l a
nd
ex
tra
ord
ina
ry
Ite
ms
ØD
isco
nti
nu
ing
Op
era
tio
ns
ØA
mo
un
ts s
et
asid
e f
or r
eserv
es, p
ro
vis
ion
fo
r
co
nti
ng
en
cie
s e
tc.
ØIm
po
rts
/fo
reig
n e
xch
an
ge i
nco
me,
ex
pen
dit
ure e
tc.
Re
qu
ire
me
nts
: re
lati
ng
to
Ex
pe
nse
s
Dis
clo
su
re r
eq
uir
em
en
ts f
or r
aw
ma
teria
ls
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
S.N
.T
yp
eo
f
Co
mp
an
ies
Dis
clo
su
re r
eq
uir
em
en
ts f
or r
aw
ma
teria
l co
nsu
med
& g
oo
ds
pu
rch
ased
1.
Ma
nu
factu
rin
g
Co
mp
an
ies
(1)R
aw
ma
teri
als
un
der
bro
ad
hea
ds.
(2)G
ood
sp
urc
ha
sed
un
der
bro
ad
hea
ds.
2.
Tra
din
g
Co
mp
an
ies
Pu
rch
ase
sin
resp
ect
of
good
str
ad
ed
inb
y
the
com
pa
ny
un
der
bro
ad
hea
ds.
3.
Div
ersif
ied
Co
mp
an
ies
(more
th
an
on
e o
f
the c
ate
gori
es)
Pu
rch
ase
s,sa
les
an
dco
nsu
mp
tion
of
raw
ma
teri
al
an
dth
eg
ross
inco
me
from
serv
ices
ren
dere
dis
sho
wn
un
der
bro
ad
hea
ds.
Wo
rk
in
pro
gress t
o b
e d
isclo
sed
un
der b
ro
ad
hea
ds.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Fin
an
ce c
osts
sh
ou
ld b
e c
lassif
ied
as:
(a)
Inte
rest
exp
en
se;
(b)
Oth
er
borr
ow
ing c
osts
;
(c)
Ap
pli
cab
le n
et
ga
in/l
oss o
n
fore
ign
cu
rren
cy t
ran
sa
ctio
ns a
nd
tra
nsla
tion
. Als
o S
ee: A
S 1
6o
n “
Bo
rro
win
g
Co
sts
”
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Th
e f
oll
ow
ing a
mou
nts
in
resp
ect
of
em
plo
yee b
en
efi
t
exp
en
ses s
hou
ld b
e s
how
n
sep
ara
tely
-
1.S
ala
ries a
nd
wa
ges;
2.C
on
trib
uti
on
to
pro
vid
en
t a
nd
oth
er
fun
ds;
3.E
xp
en
se o
n E
mp
loyee
Sto
ck O
pti
on
Sch
em
e
(ES
OP
) a
nd
Em
plo
yee
Sto
ck P
urc
ha
se P
lan
(ES
PP
);
4.S
taff
welf
are
exp
en
ses;
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Th
e f
oll
ow
ing a
mou
nts
need
to b
e s
how
n
sep
ara
tely
-
1.
Dep
reci
ati
on
(See A
S 6
an
d S
ched
ule
XIV
of
Com
pa
nie
s A
ct,1
95
6).
2.
Am
ort
iza
tion
3.
Imp
air
men
t
(im
pa
irm
en
t a
mou
nt
wou
ld n
eed
to b
e s
how
n b
y v
irtu
e o
f A
S 2
8 o
n
“Im
pa
irm
en
t of
Ass
ets
”.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
A C
om
pa
ny s
ha
ll d
iscl
ose b
y
wa
y o
f n
ote
s a
dd
itio
na
l
info
rma
tion
rega
rdin
g a
ggre
ga
te
exp
en
dit
ure
on
pa
ym
en
ts t
o t
he
au
dit
or
as -
(a)
au
dit
or;
(b)
for
taxa
tion
ma
tters
;
(c)
for
com
pa
ny l
aw
ma
tters
;
(d)
for
ma
na
gem
en
t serv
ices;
(e)
for
oth
er
serv
ices;
(f)
for
reim
bu
rsem
en
t of
exp
en
ses.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Exp
en
dit
ure
in
curr
ed
on
ea
ch o
f th
e f
oll
ow
ing
item
s form
ing p
art
of “O
ther
exp
en
ses” a
s s
how
n
on
th
e fa
ce o
f sta
tem
en
t of p
rofi
t or
loss s
hou
ld b
e
sep
ara
tely
dis
closed
in
th
e n
ote
s t
o t
he a
ccou
nts
fo
r ea
ch ite
m:—
(a) C
on
su
mp
tion
of sto
res a
nd
sp
are
pa
rts.
(b) P
ow
er
an
d fu
el.
(c)
Ren
t.
(d) R
ep
air
s to b
uil
din
gs.
(e) R
ep
air
s to m
ach
inery
.(g
) In
su
ran
ce.
(h) R
ate
s a
nd
ta
xes, excl
ud
ing, t
axes o
n in
com
e.
(i)
Mis
cell
an
eou
s exp
en
ses
Besid
es, t
he foll
ow
ing ite
ms w
ou
ld a
lso r
eq
uir
e a
sep
ara
te d
iscl
osu
re:
• A
ny ite
m o
f in
com
e o
r exp
en
dit
ure
wh
ich
exce
ed
s o
ne p
er
cen
t of
the r
even
ue fro
m
op
era
tion
s or
Rs. 1
,00
,00
0, w
hic
hever
is h
igh
er
• N
et
ga
in/l
oss o
n s
ale
of
investm
en
ts;
• A
dju
stm
en
ts to t
he c
arr
yin
g a
mou
nt of
investm
en
ts;
• N
et
ga
in o
r lo
ss o
n fore
ign
cu
rren
cy t
ran
sa
ctio
n
an
d tra
nsla
tion
(oth
er
tha
n c
on
sid
ere
d a
s
fin
an
ce c
ost)
.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Sep
ara
te d
iscl
osu
re b
y w
ay o
f
note
s o
f a
dd
itio
na
l in
form
ati
on
rega
rdin
g a
ggre
ga
te
exp
en
dit
ure
an
d i
nco
me i
n
resp
ect
of
pri
or
peri
od
ite
ms.
As n
o f
urt
her
gu
ida
nce
giv
en
in
revis
ed
Sch
ed
ule
VI
on
pri
or
peri
od
ite
ms,
gu
ida
nce
fro
m A
S
5 o
n “
Net
Pro
fit
or
Loss f
or
the
Peri
od
, P
rior
Peri
od
Ite
ms a
nd
Ch
an
ges i
n A
ccou
nti
ng
Poli
cies”
is t
ak
en
.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Sep
ara
te d
iscl
osu
re re
qu
ired
on
th
e f
ace
of
sta
tem
en
t of
pro
fit
or
loss b
elo
w a
ggre
ga
te
exp
en
dit
ure
an
d i
nco
me. N
o
furt
her
gu
ida
nce
giv
en
in
revis
ed
Sch
ed
ule
VI
on
Exce
pti
on
al
an
d
extr
aord
ina
ry I
tem
s. T
hu
s
gu
ida
nce
fro
m A
S 5
on
“N
et
Pro
fit
or
Loss f
or
the P
eri
od
,
Pri
or
Peri
od
Ite
ms a
nd
Ch
an
ges i
n A
ccou
nti
ng
Poli
cies”
is t
ak
en
.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Sep
ara
te d
iscl
osu
re o
f th
e
foll
ow
ing i
tem
s o
n t
he f
ace
of
sta
tem
en
t of
pro
fit
or
loss
pert
ain
ing t
o d
isco
nti
nu
ing
op
era
tion
s r
eq
uir
ed
:
Pro
fit/
(loss)
from
xxx
dis
con
tin
uin
g
op
era
tion
s
Ta
x e
xp
en
se o
f
xxx
dis
con
tin
uin
g
op
era
tion
s
Pro
fit/
(loss)
from
xxx
dis
con
tin
uin
g
op
era
tion
s (a
fter
tax)
Als
o S
ee: A
S 2
4o
n “
Dis
co
un
tin
g
Op
era
tio
ns”
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Foll
ow
ing in
form
ati
on
sh
ou
ld b
e
dis
closed
in
note
s to a
ccou
nts
:•
Th
e a
ggre
ga
te, i
f m
ate
ria
l, o
f a
ny
am
ou
nts
set a
sid
e o
r p
rop
osed
to b
e
set a
sid
e, to
reserv
e, b
ut
not
incl
ud
ing p
rovis
ion
s m
ad
e to m
eet
an
y s
peci
fic
lia
bil
ity, co
nti
ngen
cy
or
com
mit
men
t k
now
n to e
xis
t a
t
the d
ate
as t
o w
hic
h th
e b
ala
nce
-sh
eet is
ma
de u
p.
• T
he a
ggre
ga
te, i
f m
ate
ria
l, o
f a
ny
am
ou
nts
wit
hd
raw
n fro
m s
uch
re
serv
es.
• T
he a
ggre
ga
te, i
f m
ate
ria
l, o
f th
e
am
ou
nts
set a
sid
e to p
rovis
ion
s
ma
de for
meeti
ng s
peci
fic
lia
bil
itie
s, c
on
tin
gen
cies o
r co
mm
itm
en
ts.
• T
he a
ggre
ga
te, i
f m
ate
ria
l, o
f th
e
am
ou
nts
wit
hd
raw
n fro
m s
uch
p
rovis
ion
s, a
s n
o lon
ger
req
uir
ed
.
RE
QU
IRE
ME
NT
SR
EL
AT
ING
TO
EX
PE
NS
ES
Ex
pe
nse
s
Ra
w
ma
teria
l &
W
ork
in
P
ro
gre
ss
Fin
an
ce
c
osts
Em
plo
ye
e
be
ne
fits
e
xp
en
se
De
pre
cia
tio
n &
A
mo
rti
za
tio
n e
xp
en
se
Pa
ym
en
t to
a
ud
ito
rs
Oth
er
Ex
pe
nse
s
Prio
r
pe
rio
d
ite
ms
Ex
ce
pti
on
al
an
d
ex
tra
ord
ina
ry
Ite
ms
Dis
co
nti
nu
ing
O
pe
ra
tio
ns
Am
ou
nts
se
t a
sid
e
for
re
se
rv
es,
pro
vis
ion
s,
etc
.
Imp
orts
/fo
re
ign
e
xc
ha
ng
e
inc
om
e,
ex
pe
nd
itu
re
, e
tc.
Th
e p
rofi
t an
d loss a
ccou
nt
sh
ou
ld c
on
tain
foll
ow
ing in
form
ati
on
by w
ay o
f a n
ote
:
(a)V
alu
e o
f im
ports
calc
ula
ted
on
C.I
.F b
asis
by
the c
om
pan
y d
urin
g F
Y o
n —
Raw
mate
ria
ls,
Com
pon
en
ts &
sp
are p
arts
an
d C
ap
ital
good
s.
(b)E
xp
en
dit
ure in
foreig
n c
urren
cy d
urin
g t
he F
Y
on
accou
nt
of royalt
y, k
now
-how
, p
rofe
ssio
nal,
con
su
ltati
on
fees, in
terest,
an
d o
ther m
att
ers.
(c)
Tota
l valu
e i
f all
im
porte
d r
aw
mate
ria
ls,
sp
are p
arts
an
d c
om
pon
en
ts c
on
su
med
du
rin
g
the fin
an
cia
l year a
nd
th
e t
ota
l valu
e o
f all
ind
igen
ou
s r
aw
mate
ria
ls, sp
are p
arts
an
d
com
pon
en
ts s
imil
arly
con
su
med
an
d t
he
percen
tage o
f each
to t
he t
ota
l con
su
mp
tion
.
(d)T
he a
mou
nt
rem
itte
d d
urin
g t
he y
ear in
foreig
n c
urren
cies o
n a
ccou
nt
of d
ivid
en
ds w
ith
a s
pecif
ic m
en
tion
of th
e t
ota
l n
um
ber o
f n
on
-
resid
en
t sh
areh
old
ers
, th
e t
ota
l n
um
ber o
f
sh
ares h
eld
by t
hem
on
wh
ich
th
e d
ivid
en
ds
were d
ue a
nd
th
e y
ear t
o w
hic
h t
he d
ivid
en
ds
rela
ted
.
(e)
Earn
ings in
foreig
n e
xch
an
ge c
lassif
ied
un
der
the foll
ow
ing h
ead
si.
Exp
ort
of
good
s ca
lcu
late
d o
n F
.O.B
. basi
s;
ii.
Royalt
y, k
now
-how
, p
rofe
ssio
nal
an
d
con
sult
ati
on
fees;
iii.
Inte
rest
an
d d
ivid
en
d;
iv.
Oth
er
inco
me,
ind
icati
ng t
he n
atu
re t
here
of.
MA
JO
RD
IFF
ER
EN
CE
S:
OL
DA
ND
RE
VIS
ED
SC
HE
DU
LE
–V
I
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ma
jor
Ma
jor
Dif
feren
cD
iffe
ren
c
e
e
Pa
ra
mete
Pa
ra
mete
rs
rs
Ma
jor D
iffe
ren
ces:
Pa
ra
mete
rs
Co
mp
ris
ed
of :
Pa
rt
1:
Ba
lan
ce
S
he
et
Pa
rt
2:
P/L
oss
Ac
co
un
tP
art
3:
Inte
rp
re
tati
on
sP
art
4:
B/S
Ab
str
ac
t a
nd
C
om
pa
ny
’s
Ge
ne
ra
l B
usin
ess
Pro
file
Co
mp
ris
es o
f:
Pa
rt
1:
Ba
lan
ce
S
he
et
Pa
rt
2:
Sta
tem
en
t o
f P
ro
fit
an
d L
oss
Old
Sch
ed
ule
VI
New
Sch
ed
ule
VI
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ma
jor
Ma
jor
Dif
feren
cD
iffe
ren
c
e
e
Pa
ra
mete
Pa
ra
mete
rs
rs
Ma
jor D
iffe
ren
ces:
Pa
ra
mete
rs
Sil
en
t o
n t
he
issu
e o
f w
he
the
r
the
Sc
he
du
le V
I
ov
errid
es t
he
a
cc
ou
nti
ng
sta
nd
ard
s.
It a
dd
re
sse
s t
he
issu
e b
y c
lea
rly
pro
vid
ing
th
at
the
ac
co
un
tin
g
sta
nd
ard
s w
ill
ov
errid
e
Sc
he
du
le V
I.
Th
us A
S p
re
va
il
ov
er S
ch
ed
ule
VI.
Old
Sch
ed
ule
VI
New
Sch
ed
ule
VI
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ma
jor
Ma
jor
Dif
feren
cD
iffe
ren
c
e
e
Pa
ra
mete
Pa
ra
mete
rs
rs
Ma
jor D
iffe
ren
ces:
Pa
ra
mete
rs
Bo
th h
oriz
on
tal
an
d v
erti
ca
l fo
rm
at
pe
rm
itte
d.
On
ly v
erti
ca
l
form
at
pe
rm
issib
le.
Old
Sch
ed
ule
VI
New
Sch
ed
ule
VI
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ma
jor
Ma
jor
Dif
feren
cD
iffe
ren
c
e
e
Pa
ra
mete
Pa
ra
mete
rs
rs
Ma
jor D
iffe
ren
ces:
Pa
ra
mete
rs
Fo
rm
at
of
Pro
fit
an
d L
oss a
cc
ou
nt
is p
re
sc
rib
ed
.
Old
Sch
ed
ule
VI
New
Sch
ed
ule
VI
No
pre
sc
rib
ed
form
at
for P
ro
fit
an
d L
oss
Ac
co
un
t. O
nly
min
imu
m
re
qu
ire
me
nts
we
re
sp
ec
ifie
d.
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ma
jor
Ma
jor
Dif
feren
cD
iffe
ren
c
e
e
Pa
ra
mete
Pa
ra
mete
rs
rs
Ma
jor D
iffe
ren
ces:
Pa
ra
mete
rs
No
gu
ida
nc
e o
n
pre
se
nta
tio
n o
f
no
tes t
o t
he
ac
co
un
ts.
Gu
ida
nce
on
presen
tati
on
of
no
tes
to a
cco
un
ts g
iven
in
ad
dit
ion
to
info
rm
ati
on
presen
ted
in
th
e
fin
an
cia
l sta
tem
en
ts.
It s
ha
ll p
ro
vid
e
wh
erev
er r
eq
uir
ed
;
(a)
na
rra
tiv
e
descrip
tio
ns o
r
dis
ag
greg
ati
on
so
f
item
s r
eco
gn
ized
in
tho
se s
tate
men
ts a
nd
(b)
info
rm
ati
on
ab
ou
t
item
s t
ha
t d
o n
ot
qu
ali
fy fo
r
reco
gn
itio
n in
th
ose
sta
tem
en
ts.
Old
Sch
ed
ule
VI
New
Sch
ed
ule
VI
AR
EA
SW
HE
RE
AD
DIT
ION
AL
DIS
CL
OS
UR
ER
EQ
UIR
EM
EN
TS
SP
EC
IFIE
DA
SP
ER
RE
VIS
ED
SC
HE
DU
LE
VI
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
IA
rea
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
ts
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Dis
clo
su
re
of
reco
ncil
iati
on
of
no
.o
fsh
ares
ou
tsta
nd
ing
at
beg
inn
ing
an
den
do
frep
orti
ng
perio
d
Not
req
uir
ed
Sep
ara
te d
iscl
osu
re r
eq
uir
ed
for
ea
ch c
lass
of
sha
re c
ap
ita
l
Dis
clo
su
re o
f rig
hts
, p
refe
ren
ces a
nd
restr
icti
on
s a
tta
ch
ing
to
ea
ch
cla
ss o
f sh
ares
inclu
din
g r
estr
icti
on
s o
n d
istr
ibu
tio
n o
f
div
iden
ds a
nd
rep
ay
men
t o
f ca
pit
al
Not
req
uir
ed
Sep
ara
te d
iscl
osu
re r
eq
uir
ed
for
ea
ch c
lass
of
sha
re c
ap
ita
l
Dis
clo
su
re o
f sh
ares i
n c
om
pa
ny
held
by
ea
ch
sh
areh
old
er h
old
ing
mo
re t
ha
n 5
% s
ha
res
sp
ecif
yin
g n
o. o
f sh
ares h
eld
Not
req
uir
ed
Sep
ara
te d
iscl
osu
re r
eq
uir
ed
for
ea
ch c
lass
of
sha
re c
ap
ita
l
Dis
clo
su
re o
f th
e s
ha
res r
eserv
ed
fo
r i
ssu
e
un
der o
pti
on
s a
nd
co
ntr
acts
/co
mm
itm
en
ts f
or
sa
le o
f sh
ares/ d
isin
vestm
en
t, i
nclu
din
g t
erm
s
an
d a
mo
un
ts
On
ly p
art
icu
lars
fo
r a
ny
op
tion
on
un
issu
ed
sh
are
cap
ita
l to
be d
iscl
ose
d
Sep
ara
te d
iscl
osu
re r
eq
uir
ed
for
ea
ch c
lass
of
sha
re c
ap
ita
l
Sh
are o
pti
on
s o
uts
tan
din
gN
o g
uid
an
ce
Req
uir
es
sep
ara
te d
iscl
osu
re
un
der
hea
d “
Rese
rves
an
d
Su
rplu
s”.
Mo
ne
y r
ece
ive
d a
ga
inst
sh
are
wa
rra
nts
No g
uid
an
ce
Sep
ara
te d
iscl
osu
re r
eq
uir
ed
in
B/S
u
nd
er
hea
d “
Sh
are
hold
ers
’
Fu
nd
s”.
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
tsS
ha
reh
old
er’s
fu
nd
s
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Sh
are a
pp
lica
tio
n m
on
ey
pen
din
g
all
otm
en
tN
o g
uid
an
ce
Sh
are
ap
pli
cati
on
mon
ey
pen
din
g a
llotm
en
t
(not
du
e f
or
refu
nd
) is
to b
e s
how
n a
s a
sep
ara
te l
ine i
tem
in
B/S
. T
his
ite
m t
o b
e
dis
close
d a
s a
sep
ara
te h
ea
d b
etw
een
“Sh
are
hold
ers
’ Fu
nd
s” a
nd
“N
on
-Cu
rren
t
Lia
bil
itie
s”
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
ts
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Sh
are
ap
pli
ca
tio
n
mo
ney
p
en
din
g
all
otm
en
t
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
ts
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Cu
rre
nt
an
d
no
n-c
urre
nt
cla
ssif
ica
tio
n
of
lia
bil
itie
s
Not
req
uir
ed
Req
uir
ed
.
Ali
abil
ity
iscl
ass
ifie
das
curr
en
tw
hen
itsa
tisf
ies
an
yofth
efo
llow
ing
crit
eria
:
(a)i
tis
exp
ect
ed
tobe
sett
led
inco
mp
an
y’s
norm
alop
erati
ng
cycl
e;
(b)i
tis
held
pri
mari
lyfo
rth
ep
urp
ose
ofbein
gtr
ad
ed;
(c)it
isd
ue
tobe
sett
led
wit
hin
twelv
em
on
ths
aft
er
the
report
ing
date
;or
(d)c
om
pan
ydoes
not
have
an
un
con
dit
ion
al
righ
tto
defe
rse
ttle
ment
of
liabil
ity
for
at
least
12
mon
ths
aft
er
rep
ort
ing
date
.
All
oth
er
liabil
itie
sare
class
ifie
das
non
-cu
rren
t.
Cu
rre
nt
an
d
no
n-c
urre
nt
cla
ssif
ica
tio
n
of
asse
ts
Req
uir
es
curr
en
t
ass
ets
an
d l
oa
ns
an
d
ad
va
nce
s to
be s
how
n
sep
ara
tely
.
Req
uir
es
acl
ea
rb
ifu
rca
tion
of
ass
ets
into
curr
en
ta
nd
non
-cu
rren
t.
An
ass
et
iscl
ass
ifie
das
curr
en
tw
hen
itsa
tisf
ies
an
yofth
efo
llow
ing
crit
eri
a:
(a)
itis
expect
edto
be
reali
zed
in,
oris
inte
nd
edfo
rsa
leor
con
sum
pti
on
in,
com
pan
y’s
norm
alop
era
tin
gcy
cle;
(b)
itis
held
pri
mari
lyfo
rth
ep
urp
ose
ofbein
gtr
ad
ed;
(c)it
isexp
ect
ed
tobe
reali
zed
wit
hin
12
mon
ths
aft
er
rep
orti
ng
date
;or
(d) it
is
cash
or
cash
equ
ivale
nt
un
less
it
is r
est
rict
ed fro
m b
ein
g e
xch
an
ged
or
use
d t
o s
ett
le a
lia
bil
ity for
at
least
12 m
on
ths
aft
er
rep
ort
ing d
ate
.
All
oth
er
ass
ets
are
cla
ssif
ied a
s n
on
-cu
rren
t.
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
tsB
orro
win
gs
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Dis
clo
su
re o
f
defa
ult
s in
ca
se o
f
bo
rro
win
gs
Not
req
uir
ed
Req
uir
ed
.
To
be
speci
fied
sep
ara
tely
inea
chca
seo
fb
oth
Lon
ga
nd
Sh
ort
term
borr
ow
ing
sfo
rp
eri
od
an
da
mou
nt
of
con
tin
uin
gd
efa
ult
as
on
the
B/S
da
tein
rep
ay
men
tof
loa
ns
an
din
tere
st.
Lo
an
s a
nd
ad
va
nces fro
m
rela
ted
pa
rti
es
Sep
ara
te
cla
ssif
ica
tion
not
req
uir
ed
Req
uir
ed
.S
ep
ara
tecl
ass
ific
ati
on
un
der
hea
d“L
on
gte
rmb
orr
ow
ing
s”
or
“Sh
ort
term
,b
orr
ow
ing
s”,
as
the
case
ma
yb
e
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
rro
win
gs
Fix
ed
a
sse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
tsB
on
ds &
D
eb
en
tures
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Dis
clo
su
re o
f
Bo
nd
s/d
eb
en
tures (
alo
ng
wit
h R
OI
an
d
pa
rti
cu
lars o
f
red
em
pti
on
or
co
nv
ersio
n)
Not
req
uir
ed
Bon
ds/
deb
en
ture
s(a
lon
gw
ith
RO
Ia
nd
pa
rtic
ula
rso
f
red
em
pti
on
or
con
vers
ion
,a
sth
eca
sem
ay
be)
need
tob
e
sta
ted
ind
esc
en
din
gord
er
of
ma
turi
tyo
rco
nv
ers
ion
,sta
rtin
g
from
fart
hest
red
em
pti
on
or
con
vers
ion
da
te,
as
the
case
ma
y
be.
Wh
ere
bon
ds/
deb
en
ture
sa
rere
deem
ab
leb
yin
sta
lmen
ts,
ma
turi
tyd
ate
isth
efi
rst
inst
alm
en
td
ate
beco
mes
du
e.
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
tsF
ixed
a
ssets
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Dis
clo
su
re o
f im
pa
ct
of
acq
uis
itio
ns
thro
ug
h b
usin
ess c
om
bin
ati
on
s a
nd
imp
air
men
t (o
r r
ev
ersa
l th
ereo
f)
Not
req
uir
ed
R
eq
uir
ed
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
ts
Ca
sh
an
d
ca
sh
e
qu
iva
len
tsIn
tan
gib
le
assets
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Cla
ssif
ica
tio
n o
f
inta
ng
ible
assets
No g
uid
an
ce o
n
cla
ssif
ica
tion
of
inta
ng
ible
ass
ets
Inta
ng
ible
ass
ets
tob
ecl
ass
ifie
da
su
nd
er:
(a)G
ood
wil
l.
(b)B
ran
ds
/tra
dem
ark
s.
(c)
Com
pu
ter
soft
wa
re.
(d)
Ma
sth
ea
ds
an
dp
ub
lish
ing
titl
es.
(e)
Min
ing
rig
hts
.
(f)
Cop
yri
gh
ts,
an
dp
ate
nts
an
doth
er
inte
llect
ua
lp
rop
ert
yri
gh
ts,
serv
ices
an
dop
era
tin
gri
gh
ts.
(g)
Reci
pes,
form
ula
e,
mod
els
,d
esi
gn
sa
nd
pro
toty
pes.
(h)
Lic
en
ses
an
dfr
an
chis
e.
(i)
Oth
ers
(sp
eci
fyn
atu
re).
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
Sh
are
ho
lde
r’s
fu
nd
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
are
a
pp
lica
tio
n
mo
ne
y
pe
nd
ing
a
llo
tme
nt
Cu
rre
nt
&
No
n-
cu
rre
nt
cla
ssif
ica
tio
n
Bo
rro
win
gs
Bo
nd
s &
D
eb
en
ture
sF
ixe
d
asse
tsIn
tan
gib
le
asse
ts
Ca
sh
an
d
ca
sh
eq
uiv
ale
nts
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sc
he
du
le V
I
Dis
clo
su
re o
f ch
eq
ues a
nd
dra
fts
on
ha
nd
Not
req
uir
ed
Req
uir
ed
Sep
ara
te d
isclo
su
re o
f b
an
k
ba
lan
ces w
ith
mo
re t
ha
n 1
2
mo
nth
s m
atu
rit
y
Not
req
uir
ed
Req
uir
ed
Sep
ara
te d
isclo
su
re o
f
rep
atr
iati
on
restr
icti
on
s
Not
req
uir
ed
Req
uir
ed
Area
s w
here a
dd
itio
na
l d
isclo
su
re r
eq
uir
em
en
ts s
pecif
ied
as p
er r
ev
ised
Sch
ed
ule
VI…
AR
EA
SW
HE
RE
DIS
CL
OS
UR
E
RE
QU
IRE
ME
NT
SD
ISP
EN
SE
DW
ITH
IN
RE
VIS
ED
SC
HE
DU
LE
VI
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
So
urce
s f
ro
m w
hic
h b
on
us s
ha
re
s a
re
issu
ed
Requ
ired
Not
requ
ired
Dis
clo
su
re
of
uti
lisa
tio
n o
f se
cu
rit
ies p
re
miu
m
am
ou
nt
Requ
ired
Not
requ
ired
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Bre
ak
up
of
turn
ov
er-q
ua
nti
tie
s a
nd
am
ou
nts
in
re
sp
ect
of
ea
ch
cla
ss o
f g
oo
ds
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Bif
urca
tio
n b
etw
ee
n i
nco
me
fr
om
tra
de
an
d
oth
er i
nv
estm
en
tsR
equ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Se
pa
ra
te d
isclo
su
re
of
ba
nk
ba
lan
ce
s w
ith
sch
ed
ule
s a
nd
no
n-s
ch
ed
ule
d b
an
ks
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Na
ture
of
inte
re
st
inco
me
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Dis
clo
su
re
of
TD
S i
n c
ase
of
gro
ss p
re
se
nta
tio
n
of
inco
me
fro
m i
nv
estm
en
ts a
nd
in
tere
st
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Dis
clo
su
re
in
ca
se
of
ma
nu
factu
rin
g a
nd
tra
din
g
co
mp
an
ies fo
r o
pe
nin
g a
nd
clo
sin
g s
tock
of
go
od
s p
ro
du
ce
d/t
ra
de
dg
ivin
g b
re
ak
up
an
d
qu
an
titi
es
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Dis
clo
su
re
in
ca
se
of
ma
nu
factu
rin
g co
mp
an
ies
for q
ua
nti
tati
ve
in
form
ati
on
o
n
lice
nse
d/i
nsta
lle
d c
ap
acit
y a
nd
actu
al
pro
du
cti
on
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Dis
clo
su
re
of
am
ou
nt
re
se
rv
ed
fo
r r
ep
ay
me
nt
of
loa
ns a
nd
sh
are
ca
pit
al
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
In
ca
se
of
no
n-p
ro
vis
ion
o
f d
ep
re
cia
tio
n,
dis
clo
su
re
in
no
tes t
oa
cco
un
ts t
o t
he
fa
ct
tha
t
no
de
pre
cia
tio
n h
as b
ee
n p
ro
vid
ed
a
lon
g w
ith
qu
an
tum
of
arre
ars o
f d
ep
re
cia
tio
n ca
lcu
late
d a
s
pe
r S
ecti
on
2
05
(2)
of
the
Co
mp
an
ies A
ct,
19
56
.
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Ite
mO
ld S
ch
ed
ule
VI
Re
vis
ed
Sch
ed
ule
VI
Dis
clo
su
re
of
ma
xim
um
a
mo
un
t d
ue
fro
m
dir
ecto
rs o
r o
the
r o
ffic
ers d
urin
g t
he
ye
ar
Requ
ired
Not
requ
ired
Dis
clo
su
re
of
du
es f
ro
m c
om
pa
nie
s u
nd
er t
he
sa
me
ma
na
ge
me
nt
Requ
ired
Not
requ
ired
Sh
areh
old
Sh
areh
old
er’s
fu
nd
ser’s
fu
nd
s
Tu
rn
ov
er
Tu
rn
ov
er
Inco
me
Inco
me
fro
m
fro
m
inv
estm
en
tin
vestm
en
t
Ca
sh
&
Ca
sh
&
ca
sh
ca
sh
eq
uiv
ale
nt
eq
uiv
ale
nt
ss
Inte
rest
Inte
rest
Inco
me
Inco
me
TD
ST
DS
Op
en
ing
O
pen
ing
an
d c
losin
g
an
d c
losin
g
sto
ck
of
sto
ck
of
go
od
sg
oo
ds
Qu
an
tita
tiQ
ua
nti
tati
ve
ve
info
rm
ati
oin
form
ati
o
nn
Sh
are
Sh
are
ca
pit
al
ca
pit
al
an
d lo
an
sa
nd
lo
an
s
Dep
recia
tiD
ep
recia
ti
on
on
Du
es f
ro
m
Du
es f
ro
m d
irecto
rs,
dir
ecto
rs,
oth
er
oth
er
off
icers, co
mp
an
ies u
nd
er
off
icers, co
mp
an
ies u
nd
er
sa
me m
an
ag
em
en
tsa
me m
an
ag
em
en
t
Area
s w
here d
isclo
su
re r
eq
uir
em
en
ts d
isp
en
sed
wit
h i
n r
ev
ised
Sch
ed
ule
VI…
AR
EA
SW
HE
RE
PR
ES
EN
TA
TIO
N
AN
D/O
RD
ISC
LO
SU
RE
SH
AS
CH
AN
GE
D
INR
EV
ISE
DS
CH
ED
UL
EV
I
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI
Sh
are
ho
lde
rs’
Fu
nd
sIt
em
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Dis
clo
su
re
of
sh
are
s i
n
re
sp
ect
of
ea
ch
cla
ss i
n
co
mp
an
y h
eld
by
its
ho
ldin
g c
om
pa
ny
or i
ts
ult
ima
te h
old
ing
co
mp
an
y i
nclu
din
g
sh
are
s h
eld
by
th
eir
su
bsid
iarie
s o
r
asso
cia
tes o
f h
old
ing
co
mp
an
y
For
subsi
dia
ryco
mp
an
ies
sep
arate
dis
closu
reof
no.
of
share
sh
eld
by
hold
ing
com
pan
yor
by
ult
imate
hold
ing
com
pan
yan
dsu
bsi
dia
ries.
Th
eau
dit
or
isn
ot
requ
ired
toce
rtif
y
corr
ect
ness
of
such
share
hold
ings
as
cert
ifie
dby
the
man
agem
en
t.
Sep
ara
ted
iscl
osu
rere
qu
ired
for
each
class
of
share
cap
ital.
Fu
rth
er
the
clau
se:
“th
eau
dit
or
isn
ot
requ
ired
toce
rtif
yco
rrect
ness
of
such
sh
are
hold
ings
as
cert
ifie
dby
man
agem
en
t”h
as
been
rem
oved
.
Dis
clo
su
re
re
ga
rd
ing
sh
are
s a
llo
tte
d f
or
co
nsid
era
tio
n o
the
r
tha
n c
ash
, b
on
us
sh
are
s a
nd
sh
are
s
bo
ug
ht
ba
ck
Requ
ires
dis
closu
re o
f sh
are
s all
ott
ed
for
con
sid
era
tion
oth
er
than
cash
an
d
bon
us
share
s bu
t n
ot
for
share
s bou
gh
t
back
. F
urt
her,
dis
closu
re n
eed
s to
be
mad
e w
ith
ou
t th
ere
bein
g a
cap
of
5
years
For
each
class
of
share
s,fo
llow
ing
dis
closu
res
are
requ
ired
for
peri
od
of
5years
imm
ed
iate
lyp
rece
din
g
the
date
at
wh
ich
the
B/S
isp
rep
are
d:
•A
ggre
gate
no.
an
dcl
ass
of
share
sall
ott
ed
as
full
y
paid
up
pu
rsu
an
tto
con
tract
(s)
wit
hou
tp
aym
en
t
bein
gre
ceiv
ed
inca
sh.
•A
ggre
gate
no.
an
dcl
ass
of
share
sall
ott
ed
as
full
y
paid
up
by
way
of
bon
us
share
s.
•A
ggre
gate
no.
an
dcl
ass
of
share
sbou
gh
tback
.
De
bit
ba
lan
ce
of
pro
fit
an
d l
oss a
cco
un
t
Sh
ow
n a
s a d
ed
uct
ion
fro
m
un
com
mit
ted
rese
rves.
Debit
bala
nce
of
P/L
A/c
sh
ow
nas
an
eg
ati
ve
figu
re
un
der
the
head
‘Su
rplu
s’even
ifth
ere
sult
ing
figu
re
isin
the
negati
ve.
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
tsL
on
g t
erm
loa
ns a
nd
ad
va
nc
es
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Inte
rest
accru
ed
&
du
e o
n b
orro
win
gs
Dis
close
d a
s p
art
of
secu
red
/un
secu
red
loa
ns
as
the c
ase
ma
y b
e
Dis
close
das
curr
en
tli
abil
itie
s
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
tsL
on
g t
erm
loa
ns a
nd
ad
va
nc
es
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Gro
ss a
nd
net
blo
ck
Req
uir
es
dis
closu
re o
f g
ross
as
well
as
net
blo
ckD
iscl
osu
reofon
lyn
et
blo
ckis
requ
ired
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
ts
Lo
ng
te
rm
loa
ns a
nd
ad
va
nc
es
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Ca
pit
al a
dv
an
ce
sT
he p
ract
ice i
s to
clu
b i
t w
ith
ca
pit
al
work
in
pro
gre
ss
To
be
show
nse
par
ate
lyu
nder
the
head
“Lon
gte
rm
loan
san
dad
van
ces”
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
tsL
on
g t
erm
loa
ns a
nd
a
dv
an
ces
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Crit
eria
fo
r s
ep
ara
te
dis
clo
su
re
Sep
ara
te d
iscl
osu
re r
equ
ired
for
an
y ite
m
of exp
en
dit
ure
wh
ich
exce
eds
on
e p
er
cen
t of th
e r
even
ue fro
m o
pera
tion
s or
Rs.
5,0
00 w
hic
hever
is h
igh
er
Sep
ara
ted
iscl
osu
rere
qu
ired
for
an
yit
em
of
inco
me
or
expend
iture
whic
hex
ceed
sone
per
cen
tof
the
reven
ue
from
op
era
tion
sor
Rs.
1,0
0,0
00,w
hic
hever
ish
igh
er
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
tsL
on
g t
erm
loa
ns a
nd
a
dv
an
ces
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Se
pa
ra
te d
isclo
su
re
in
re
sp
ect
of
mis
cell
an
eo
us
ex
pen
ses (
to t
he
ex
ten
t n
ot
writ
ten
off
or a
dju
ste
d)
Requ
ired
on
th
e face
of bala
nce
sh
eet
Not
requ
ired
Co
mp
aris
on
–o
ld a
nd
rev
ised
co
nte
nt
of
Sch
ed
ule
–V
I
Area
s w
here p
resen
tati
on
an
d/o
r d
isclo
su
res h
as c
ha
ng
ed
in
rev
ised
Sch
ed
ule
VI… C
urre
nt
lia
bil
itie
sF
ixe
d A
sse
tsL
on
g t
erm
loa
ns a
nd
a
dv
an
ces
Mis
ce
lla
neo
us e
xp
en
se
s
Mis
c.
ex
pe
nse
s
(no
t w
rit
ten
off
or
ad
juste
d)
Div
ide
nd
s
Item
Old
Sch
ed
ule
VI
Rev
ised
Sch
ed
ule
VI
Re
co
gn
itio
n o
f
div
ide
nd
s d
ecla
re
d b
y
su
bsid
iarie
s c
om
pa
nie
s
Pare
nt
com
pan
y n
eed
to r
eco
gnis
e
div
iden
ds
decl
are
d b
y s
ubsi
dia
ry
com
pan
ies
even
aft
er
the d
ate
of bala
nce
sheet
if t
hey p
ert
ain
to t
he p
eri
od u
nd
er
rep
ort
ing.
No
such
requ
irem
en
t.T
hu
s,div
idend
sw
ill
have
tobe
reco
gn
ised
as
per
the
requ
irem
en
tsof
AS
9w
hic
h
mean
sth
at
div
idend
sw
ill
be
reco
gn
ised
on
lyw
hen
the
righ
tto
rece
ive
div
iden
ds
isest
abli
shed
.
RO
AD
MA
PT
OC
OM
PL
IAN
CE
¢Id
en
tify
op
era
tin
g c
ycl
e
¢R
evie
w c
ha
rt o
f a
ccou
nts
¢C
arr
y o
ut
req
uis
ite m
od
ific
ati
on
s in
ch
art
of
acc
ou
nts
¢P
rep
are
a d
iscl
osu
re c
heck
list
¢R
ew
ork
com
pa
rati
ves
¢S
tart
ea
rly…
