NETSOL TECHNOLOGIES LIMITED

LIABILITIES FILE

INDEX
Sr. # HEAD OF ACCOUNTS REF

EQUITY
1 SHARE CAPITAL & RESERVES

NON-CURRENT LIABILITIES
2 Liability against Asset Subject to Finance Lease

O P Q

Long Term Loans

Deferred Income

CURRENT LIABILITIES
4 Creditors, Accrued & Other Liabilities

R S T

Excess of Billing Over Revenue

Short Term Financing

Taxation

NETSOL CONNECT (PVT.) LTD

ASSETS

INDEX
SR# DISCRIPTION
1 2 3 4 5 6

REF
A B C D E F

PROPERTY PLANT & EQUIPMENT LONG TERM DEPOSITS AND DEFERRED COST STOCK IN TRADE ACCOUNTS RECEIVABLES ADVANCES, PREPAYMENTS AND OTHER RECEIVABLES CASH AND BANK BALANCE

AUD IT

NE TS

IN DE
Sr. #
1.

REF HEAD OF ACCOUNTS

TANGIBLE FIXED ASSETS

A B C D

ACCOUNTS RECEIVALBLES-UNSECURED

PREPAYMENT, ADVANCES & OTHER RECEIVABLES CASH & BANK BALANCES \

Sr. # HEAD OF ACCOUNTS

1

REF

E
SHARE CAPITAL

F G H

ACCRUED & OTHER LIABILITIES

UNEARNED REVENUE PROVISION FOR TAXATION

AUD IT

NE TS

IND EX
Sr. #
1.

REF HEAD OF ACCOUNTS

SALES

PL-1 PL-2 PL-3 PL-4 PL-5

2.

3.

COST OF REVENUE

4.

ADMINISTRATION EXPENSE

5.

FINANCIAL CHARGES OTHER INCOME

MIRA PAKISTAN LTD.

FOR THE YEAR ENDED JUNE 30, 2005

I
AUDIT PLANNING PHASE

III
AUDIT REPORTING PHASE

MIRA PAKISTAN LTD

PLANNING PHASE

INDEX
SR#
1. 2. 3. 4. 5. 6. 7. 8. 9.

REF DISCRIPTION
EXISTING CLIENT RETENTION MEMORANDUM

A B C D E F G H I

COMPANY PROFILE

AUDIT STRATEGY AND PLANNING DOCUMENT

AUDIT ENGAGEMEMT LETTER

CONTROL OVERVIEW AND RISK ASSESSMENT

ANALYTICAL REVIEW - RATIO ANALYSIS

INTERNAL AUDIT FUNCTION EVALUATION

FRAUD RISK ASSESSMENT DOCUMENT

10.

COMPUTER INFORMATION SYSTEMS QUESTIONNAIRE GENERAL PURPOSE CIS CHECKLIST

SaadUllah Khan & Brothers

INDEX
Sr. #
1. DHA Site Phase 6

Project Location

REF A B C D E F G H I

2.

Mian Chanoo

3.

TMP

4.

Multinet

5.

Rainee Canal

6.

7.

8.

9.

MIRA POWER LTD

AUDIT EXECUTION PHASE

INDEX
Sr. # HEAD OF ACCOUNTS REF

1 2 3 4 5

SHARE CAPITAL LONG TERM OBLIGATION UNDER CAPITAL LEASE LONG TERM LOAN ACCRUED & OTHER LIABILITIES PROVISION FOR TAXATION

G H I J K

NETSOL CONNECT (PVT.) LTD

EQUITY AND LIABILITIES

INDEX
Sr. # HEAD OF ACCOUNTS
1. ISSUED, SUBSCRIBED AND PAID UP CAPITAL

REF A B D E F G H I

2.

SHARE DEPOSIT MONEY

SUBORDINATE LOAN

LONG TERM OBLIGATION UNDER CAPITAL LEASE

CURRENT PORTION OF LOAN & OBLIGATION UNDER CAPITAL LEASE

INTER COMPANY PAYABLE

CREDITORS, ACCRUED AND OTHER LIABILITIES

CONTINGENCIES & COMMITMENTS

NETSOL CONNECT (PVT) LTD

PROFIT AND LOSS ACCOUNT INDEX
SR# DISCRIPTION
1 REVENUE

REF
PL -1

COST OF REVENUE

PL -2

ADMINISTRATIVE EXPENSES

PL -3

SELING EXPENSES

PL -4

OTHER INCOME/ (EXPENSES)

PL -5

FINANCIAL CHARGES

PL -6

TAXATION

PL-7

Easy Phone PVT Ltd.

INDEX SR# DISCRIPTION
1. 2. 3. 4. 5. 6. 7.
Auditor Report Working Papers corporate Bills Trial Balance Misc Documents Financial Statements Of june 30,2005 Financial Statements Of Dec 14,2005

REF

A B C D E F G

MIRA POWER LTD.

FOR THE YEAR ENDED JUNE 30, 2005

I
AUDIT PLANNING PHASE

III
AUDIT REPORTING PHASE

EXCEL ENGINEERING (PVT.) LTD.

AUDIT PLANNING PHASE

AUDIT REPORTING PHASE

FOR THE YEAR ENDED JUNE 30, 2006

EXCEL ENGINEERING (PVT.) LTD.

PLANNING PHASE

INDEX
Sr. / DISCRIPTION
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
EXISTING CLIENT RETENTION MEMORANDUM COMPANY PROFILE AUDIT STRATEGY AND PLANNING DOCUMENT AUDIT ENGAGEMEMT LETTER CONTROL OVERVIEW AND RISK ASSESSMENT ANALYTICAL REVIEW - RATIO ANALYSIS INTERNAL AUDIT FUNCTION EVALUATION FRAUD RISK ASSESSMENT DOCUMENT COMPUTER INFORMATION SYSTEMS QUESTIONNAIRE GENERAL PURPOSE CIS CHECKLIST

REF A B C D E F G H I J

SOCIETIES MAIN INDEX

Sr.NO PARTICULARS REF 1 2 3 4 5

UNITED BANK LIMITED HOUSING SOCIETY SARGODHA SOCIETY GOVT. EMPLOYEES COOPRATIVE HOUSING SOCIETY,MULTAN KAKAZAI COOPRATIVE HOUSING SOCIETY FAISALABAD EMPLOYEES COOPRATIVE HOUSING SOCIETY

UBL SGH GECHS KCHS FECHS

CORRESPONDENCE

NETSOL TECHNOLOGIES LIMITED

PROFIT AND LOSS ACCOUNT

INDEX
Sr. # HEAD OF ACCOUNTS REF

1. 2. 3 4 5 6 7 8

REVENUE COST OF REVENUE ADMINISTRATION EXPENSE SELLING EXPENSES OTHER EXPENSES OTHER INCOME FINANCE COST TAXATION

PL-1 PL-2 PL-3 PL-4 PL-5 PL-6 PL-7 PL-8

NETSOL TECHNOLOGIES LIMITED

Audit Execution Phase

INDEX
Sr. # HEAD OF ACCOUNTS REF

NON-CURRENT ASSET
1 PROPERTY & EQUIPMENT

A B C D E

INTANGIBLE ASSETS

CAPITAL WORK IN PROGRESS

DEFFERED EMPLOYEE COMPENSATION EXPENSE

LONG TERM INVESTMENTS

CURRENT ASSETS
6 TRADE DEBTS

F D G H

DEFERRED EMPLOYEE COMPENSATION EXPENSE

EXCESS OF REVENUE OVER BILLING

LOANS & ADVANCES

10

TRADE DEPOSITS & SHORT TERM PREPAYMENTS

11

OTHER RECEIVABLES

12

INCOME TAX

13

DUE FROM RELATED PARTIES

14

CASH & BANK BALANCES

NETSOL CONNECT (PVT.) LTD.

PROFIT AND LOSS ACCOUNT

INDEX
Sr. # HEAD OF ACCOUNTS REF PL-1A PL-2A PL-3A PL-4A PL-5A PL-6A

1. 2. 3. 4. 5. 6.

REVENUE COST OF SERVICES ADMINISTRATIVE EXPENSES SELLING EXPENSES FINANCIAL CHARGES TAXATION

KABANI & CO. CHARTERED ACCOUNTANTS

KABANI & CO. CHARTERED ACCOUNTANTS

KABANI & CO. CHARTERED ACCOUNTANTS

NetSol Technologies Limited

NetSol Technologies Limited

NetSol Technologies Limited

Balance Sheet Liabilities

Balance Sheet Assets File-1

PROFIT & LOSS ACCOUNT

June 30, 2010

June 30, 2010

June 30, 2010

INDEX UBL SGH FECHS KCHS GECHS FF GG HH II JJ KK LL

INDEX UBL
SARGODHA

INDEX UBL SGH FECHS KCHS GECHS

INDEX UBL
SARGODHA

INDEX PL-1 PL-2 PL-3 PL-4 PL-5 PL-6 PL-7 PL-8 Pl H-3 H-4 H-5

FECHS KCHS GECHS

FECHS KCHS GECHS R S H-1 H-2 H-3 H-4 H-5

F G H I J K L

F G H I J K L

INDEX

INDEX

INDEX

INDEX

INDEX

INDEX

AA BB CC DD EE FF GG HH II

INDEX

N O P Q R S T U V

E F G H I J K L
M

A B C D E F G H I

SERVIER RESEARCH AND PHARMACEUTICALS [PAKISTAN] (PVT) LIMITED

BALANCE SHEET-ASSETS

INDEX
SR. # HEAD OF ACCOUNTS REF A B C D E F G

1. 2. 3. 4. 5. 6. 7.

OPERATING FIXED ASSETS LONG TERM SECURITY DEPOSITS STORES SPARES AND LOOSE TOOLS STOCK IN TRADE TRADE DEBTORS ADVANCES DEPOSITS PREPAYMENTS AND OTHERS CASH AND BANK BALANCES

NETSOL TECHNOLOGIES LTD

CAPITAL & LIABILITIES

INDEX
Sr.NO HEAD OF ACCOUNTS 1 2 3 4 5 6 7 8 9 10 EQUITY LONG TERM PORTION OF LEASE LIABILITY LONG TERM PAYABLE DEFERRED INCOME CURRENT PORTION OF LEASE LIABILITY SHORT TERM FINANCING CREDITORS, ACCURED & OTHER PAYABLES EXCESS OF BILLING OVER REVENUE PROVISION FOR TAXATION CONTINGENCIES & COMMITMENTS REF

L M N O P Q R S T U

MIRA PAKISTAN LIMITED

AUDIT EXECUTION FILE YEAR ENDED JUNE 30, 2006

INDEX
Sr. # HEAD OF ACCOUNTS REF

1 2 3 4 5 6 7 8 9

FIXED ASSETS LONG TERM DEPOSITS UN-ALLOCATED CAPITAL EXPENDITURE DEFERRED COST PREPAYMENTS AND OTHER RECEIVABLE CASH AND BANK BALANCES SHARE CAPITAL LIABILITIES AGAINST ASSETS SUBJECT TO FINANCE LEASE CURRENT LIABILITIES

A B C D E F G H I

NETSOL TECHNOLOGIES LIMITED AUDIT EXECUTION FILE YEAR ENDED JUNE 30, 2010 CODE OF CORPORATE GOVERNANCE INDEX Sr. No.
1

Head of Account
FINANCIAL STATEMENT DISCLOSURE CHECK LIST FOR LISTED COMPANIES

Ref

DISCLOSURE CHECK LIST FOR CODE OF CORPORATE GOVERNANCE

3 4 5 6 7 8 9 10 11 12

DECLARATION BY DIRECTORS CODE OF ETHICS & BUSINESS CONDUCT VISION MISSION STATEMENT ROLE AND RESPONSIBILITY OF CHAIRMAN MINUTES OF MEETING OF BOARD OF DIRECTORS DIRECTORS REPORT SECRETARIAL COMPLIANCE CERTIFICATE MINUTES OF MEETING OF AUDIT COMMITTEE FORMATION OF BOARD OF AUDIT COMMITTEE STATEMENT OF COMPLIANCE WITH THE CODE OF CORPORATE GOVERNANCE

A B C D E F G H I J

13 14

CORPORATE FILLINGS RELATING TO EQUITY MINUTES OF ANNUAL GENERAL MEETING & EXTRA ORDINARY GENERAL MEETING

K L

15

PATTERN OF SHARE HOLDING

Serial # 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

File Name (Particulars)

No of files received

Name

Received from Sign Date

Name

Return Date