Professional Documents
Culture Documents
Prowessiq Data Dictionary Ind As
Prowessiq Data Dictionary Ind As
Database Dictionary
Contents
Interest income of cos other than banks from loans and advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Interest income on finance leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Interest income of cos other than banks from money market operations . . . . . . . . . . . . . . . . . . . . . . . . . 46
Interest income of cos other than banks from other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Unwinding of discounts on financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Interest from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Dividend from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Bill discounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Share of profit in partnership and JV firms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Profit on securitisation/assignment of assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Income from treasury operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Gain on financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Gain relating to forex transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Other fund based financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Other financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Expenses recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Liquidated damages and claims received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Amortisation of deferred income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Amortisation of capital government grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Revenue government grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Miscellaneous income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Income from carbon credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Fair value gain on agricultural produce and biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . 68
Material/exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Bad debts recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Income tax refund (including interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
Provisions/impairment and credit balances written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Depreciation provision written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Tax provisions written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Write back of provision against trade receivables/advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Write back of provision for impairment of investments in group companies . . . . . . . . . . . . . . . . . . . . . . . 77
Other provisions/impairment & credit balances written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Gain on corporate and debt restructuring (inclg. one time debt waiver) . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
Profit on sale of investment in subsidiary, associates & JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Fair value gain on retained interest in a subsidiary, associate or JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Fair value gain on step acquisition of a subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Gain on disposal of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Gain on disposal of PPE & Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Gain on disposal of PPE (inclg. bearer plants) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Gain on disposal of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Gain on disposal of biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
Gain on disposal of investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
Gain on disposal of non-current assets held for sale / slump sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Fair value gain on re-measurement of contingent / deferred consideration . . . . . . . . . . . . . . . . . . . . . . . . . 90
Insurance claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
Other material/ exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Less: Income capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Less: Interest income capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Less: income transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Addendum information of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Tax deducted at source (TDS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Internal transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Change in stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
Change in stock of finished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Opening stock of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Equity component of unsecured long term foreign currency convertible bonds excl current portion . . . . . . . . . . 506
Reserves and funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 507
Security premium reserves (net of deductions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508
Additions during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509
Less: utilised for issue of bonus shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510
Sec prem resv used for issue expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511
Sec prem resv used for write off of premium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512
Sec prem resv used for buy-back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513
Employee stock option reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514
Employee stock option reserve addition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515
Employee stock option reserve used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516
Capital, debt, investment & other reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517
Capital reserves (incl. grants and subsidies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518
Subsidies and grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519
Debenture and bond redemption reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520
Capital redemption reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 521
Investment allowance reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522
Dividend equalisation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523
Foreign project reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524
Tariffs and dividend control reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525
Investment fluctuation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526
Surplus and deficit on mergers & acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527
Foreign currency translation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528
Foreign currency monetary item translation difference a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 529
Hedging reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 530
Lease equalisation reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531
Contingency reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 532
Reserves for bad and doubtful loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 533
Other contingency reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 534
Other statutory reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 535
Other specific reserves and funds (incl. development reserve fund) . . . . . . . . . . . . . . . . . . . . . . . . . . 536
FVTOCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538
Equity instruments through OCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 539
Debt instruments through OCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540
Other specific reserves/funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541
Other items of OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542
Other revenue reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543
Arrears of depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544
Fixed assets revaluation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 545
Revaluation of fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 546
Revaluation of PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 547
Reversal of prior revaluation of fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 548
Reversal of prior revaluation of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549
Transfer to P & L account for depreciation during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550
General reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551
Surplus/deficit as at the end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 552
Surplus/deficit as at the beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553
Profit retained/Loss’ during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554
Dividend paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555
Equity dividend (including special dividend) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556
Interim dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 557
Of which : Special interim dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558
Final dividend (including special dividend) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559
Of which : Special final dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560
Preference dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 561
Dividend tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562
Transfers to Surplus/deficit a/c from reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563
Long term borrowings excl equity component of compound fin instruments . . . . . . . . . . . . . . . . . . . . . . . 621
Long term fully paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623
Liability component of long term convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . 624
Long term non-convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625
Current portion of long term preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626
Long term partly paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627
Liability component of preference Share application money pending allotment (non refundable) . . . . . . . . . . . 628
Long term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629
Secured long term bank borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630
Unsecured long term bank borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 631
Current portion of long term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 632
Long term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . . . . . 633
Secured long term financial institutional borrowings including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . 634
Unsecured long term borrowings from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . 635
Current portion of long term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . 636
Long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637
Secured long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638
Secured long term borrowings from government of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639
Secured long term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640
Unsecured long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 641
Unsecured long term borrowings from government of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 642
Unsecured long term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 643
Current portion of long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . 644
Long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645
Secured long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . 646
Unsecured long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . 647
Current portion of long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . 648
Long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . . . . . . . 649
Secured long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . 650
Secured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652
Secured long term zero interest bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 653
Liability component of Secured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . 654
Liability component of Secured long term fully convertible debentures and bonds . . . . . . . . . . . . . . . . 655
Liability component of Secured long term partly convertible debentures and bonds . . . . . . . . . . . . . . . 656
Liability component of Secured long term optionally convertible debentures and bonds . . . . . . . . . . . . . 657
Current portion of secured long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 658
Current portion of secured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . 659
Current portion of secured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . 660
Unsecured long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . 661
Liability component of unsecured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . 663
Unsecured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 664
Current portion of unsecured long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 665
Current portion of unsecured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . 666
Current portion of unsecured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . 667
Current portion of long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668
Current portion of long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 669
Current portion of long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . 670
Long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . . . . . . . 671
Secured long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . 672
Secured long term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 674
Liability component of secured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . 675
Secured long term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . 676
Secured long term ECBs excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 677
Secured long term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 678
Unsecured long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . 679
Unsecured long term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 681
Liability component of unsecured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . 682
Long term partly paid up preference share capital excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . 744
Liability component of preference Share application money pending allotment ecp (non refundable) . . . . . . . . . 745
Long term borrowing from banks excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 746
Secured long term bank borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 747
Unsecured long term bank borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 748
Long term borrowing from financial institutions including NBFC’s excl current portion . . . . . . . . . . . . . . . . 749
Secured long term financial institutional borrowings including NBFC’s excl current portion . . . . . . . . . . . . . 750
Unsecured long term borrowings from financial institutions including NBFC’s excl current portion . . . . . . . . . 751
Long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . 752
Secured long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . . . 753
Secured long term borrowings from government of India excl current portion . . . . . . . . . . . . . . . . . . . 754
Secured long term borrowings from state governments excl current portion . . . . . . . . . . . . . . . . . . . . 755
Unsecured long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . 756
Unsecured long term borrowings from government of India excl current portion . . . . . . . . . . . . . . . . . . 757
Unsecured long term borrowings from state governments excl current portion . . . . . . . . . . . . . . . . . . . 758
Long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . . . . . . . . 759
Secured long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . . . 760
Unsecured long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . 761
Long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . . . . . . . . 762
Secured long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . . 763
Secured long term non-convertible debentures and bonds excl current portion . . . . . . . . . . . . . . . . . . . 765
Secured long term zero interest bonds excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766
Liability component of Secured long term convertible debentures and bonds excl current portion . . . . . . . . . 767
Liability component of Secured long term fully convertible debentures and bonds excl current portion . . . . . 768
Liability component of Secured long term partly convertible debentures and bonds excl current portion . . . . . 769
Liability component of Secured long term optionally convertible debentures and bonds excl current portion . . . 770
Unsecured long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . 771
Liability component of unsecured long term convertible debentures and bonds excl current portion . . . . . . . . 773
Unsecured long term non-convertible debentures and bonds excl current portion . . . . . . . . . . . . . . . . . . 774
Long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . . . . . . . . 775
Secured long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . . 776
Secured long term foreign currency non-convertible bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . 778
Liability component of secured long term foreign currency convertible bonds (ecp) . . . . . . . . . . . . . . . . 779
Secured long term foreign currency borrowings excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . 780
Secured long term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 781
Secured long term foreign supplier’s/buyer’s credit (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 782
Unsecured long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . 783
Unsecured long term foreign currency non-convertible bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . 785
Liability component of unsecured long term foreign currency convertible bonds (ecp) . . . . . . . . . . . . . . . 786
Unsecured long term foreign currency borrowings excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . 787
Unsecured long term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788
Unsecured long term foreign supplier’s/buyer’s credit (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 789
Of which : unsecured long term foreign currency sub-ordinated debt (ecp) . . . . . . . . . . . . . . . . . . . . . 790
Long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . . . . . . . 791
Secured long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . . 792
Unsecured long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . 793
Long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 794
Secured long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 795
Secured long term loans from subsidiary companies excl current portion . . . . . . . . . . . . . . . . . . . . . . 796
Secured long term loans from group and assoc. business enterprises excl current portion . . . . . . . . . . . . . . 797
Secured long term loans from other business enterprises excl current portion . . . . . . . . . . . . . . . . . . . . 798
Unsecured long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . 799
Unsecured long term loans from subsidiary companies excl current portion . . . . . . . . . . . . . . . . . . . . 800
Unsecured long term loans from group & associate business enterprises excl current portion . . . . . . . . . . . . 801
Unsecured long term loans from other business enterprises excl current portion . . . . . . . . . . . . . . . . . . 802
Long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 803
Secured long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804
Secured long term domestic supplier’s/buyer’s credit excl current portion . . . . . . . . . . . . . . . . . . . . . 805
Unsecured long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 806
Unsecured long term domestic supplier’s/buyer’s credit excl current portion . . . . . . . . . . . . . . . . . . . . 807
Interest accrued and due (long term) on borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . 808
Interest accrued and due (long term) on secured borrowings excl current portion . . . . . . . . . . . . . . . . . . . 809
Interest accrued and due (long term) on unsecured borrowings excl current portion . . . . . . . . . . . . . . . . . 810
Long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . 811
Secured long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . . 812
Unsecured long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . 813
Long term fixed deposits excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 814
Long term fixed deposits from public excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815
Long term fixed deposits from promoters, directors and shareholders excl current portion . . . . . . . . . . . . . . 816
Other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 817
Secured other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 819
Unsecured other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 821
Sub-ordinated debt excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823
Bank borrowing from rbi excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824
Long term borrowings guaranteed by directors excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . 825
Long term trade and capital payables and acceptanaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 827
Long term trade and capital payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828
Long term trade payables for goods and services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829
Long term payables/creditors for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 830
Long term payables for capital works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831
Of which: long term trade payables owed to related parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 832
Long term acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 833
Other long term financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834
Long term security deposits and trade deposits and dealer deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . 835
Long term security deposits and trade deposits and dealer deposits from group companies (fin) . . . . . . . . . . . 836
Long term retention deposits (excl vendors/suppliers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837
Long term deposits from employees (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 838
Interest accrued but not due (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 839
Interest accrued but not due on long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840
Interest accrued and not due on secured borrowings (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . 841
Interest accrued and not due on unsecured borrowings (long term) . . . . . . . . . . . . . . . . . . . . . . . . . 842
Interest accrued on trade payables (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 843
Interest accrued on others (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844
Long term provision for premium payable on redemption of bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 845
Financial derivative instruments (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 846
Contingent / deferred consideration (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 848
Long term financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 849
Long term financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850
Liability component of preference capital suspense account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 851
Long term financial guarantee obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 852
Misc. non-current financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 853
Non-current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 854
Current tax liabilities / Corporate tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 855
Other direct & indirect tax provisions (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856
Wealth tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857
Agricultural tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 859
Provision for indirect taxes (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860
Other direct tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861
Provision for employee benefits (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862
Provision for gratuity (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 863
Provision for vrs (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864
Long term provision for other employee related issues (leave, wage agreement, etc.) . . . . . . . . . . . . . . . . . . 865
Provision for long term trade and other receivables, long term loans, advances & npas . . . . . . . . . . . . . . . . . . 866
Provision for long term trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 868
Provision for long term loans, advances and other receivables incldg. NPAs . . . . . . . . . . . . . . . . . . . . . . 870
Long term provision for restoration costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 872
Long term provision for warranty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 873
Long term provision for estimated loss on onerous contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 874
Long term provision for inventories incl prov for slow moving inventories . . . . . . . . . . . . . . . . . . . . . . . . 875
Long term provision for restructuring costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876
Other non current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 877
Deferred tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 878
Other long term non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 879
Long term security deposits and trade deposits and dealer deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . 880
Long term security deposits and trade deposits and dealer deposits from group companies (non-fin) . . . . . . . . . . 881
Long term advances from customers on capital account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 882
Long term advances from customers on capital account from group companies . . . . . . . . . . . . . . . . . . . . 883
Long term advances from customers on revenue account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 884
Long term advances from customers on revenue account from group companies . . . . . . . . . . . . . . . . . . . . 885
Long term deposits from employees (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 886
Other long term non-financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 887
Other long term non-financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . . 888
Deferred income (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 889
Deferred government grant (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 890
Non-current regulatory deferral liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 891
Lease equalisation liabilities/reserve (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 892
Inter-office/branch adjustments (long term liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 893
Misc. non-current non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 894
Liabilities associated with group of asset held for sale & discontinued operations (long term) . . . . . . . . . . . . . . . 895
Current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 896
Current financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 897
Short term borrowings excl equity component of compound fin instruments . . . . . . . . . . . . . . . . . . . . . . . 898
Short term fully paid up preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 899
Liability component of short term convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . 900
Short term non-convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 901
Short-term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 902
Secured short-term borrowings from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 903
Secured short term bank overdraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 904
Secured short term cash credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 905
Bills discounted with bank (secured) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 906
Unsecured short-term borrowings from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907
Bills discounted with bank (unsecured) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 908
Short term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . . . . . 909
Secured short term financial institutional borrowings including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . 910
Unsecured short term borrowings from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . 911
Short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 912
Secured short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 913
Secured short term borrowings from government of india . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 914
Secured short term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915
Unsecured short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 916
Unsecured short term borrowings from government of india . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917
Unsecured short term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 918
Short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 919
Secured short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . 920
Unsecured short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . 921
Short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . . . . . . . 922
Secured short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . 923
Non-convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 925
Secured short term zero interest bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 926
Liability component of convertible secured short term debentures . . . . . . . . . . . . . . . . . . . . . . . . . 927
Liability component of fully convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . 928
Liability component of partly convertible secured short term debentures and bonds . . . . . . . . . . . . . . . 929
Liability component of optionally convertible secured short term debentures and bonds . . . . . . . . . . . . . 930
Unsecured short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . 931
Liability component of convertible unsecured short term debentures and bonds . . . . . . . . . . . . . . . . . . 933
Non-convertible unsecured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934
Short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . . . . . . 935
Secured short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . 936
Secured short term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 937
Liability component of secured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . 938
Secured short term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . 939
Secured short term ECBs excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940
Secured short term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 941
Unsecured short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . 942
Unsecured short term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 943
Liability component of unsecured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . 944
Unsecured short term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . 945
Unsecured short term ECBs excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 946
Unsecured short term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 947
Of which : unsecured short term foreign currency sub-ordinated debt . . . . . . . . . . . . . . . . . . . . . . . . 948
Short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . . . . . . . 949
Secured short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . . 950
Unsecured short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . 951
Short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952
Secured short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 953
Secured short term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 954
Secured short term loans from group and assoc. business enterprises . . . . . . . . . . . . . . . . . . . . . . . . 955
Secured short term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956
Unsecured short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 957
Unsecured short term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 958
Unsecured short term loans from group & associate business enterprises . . . . . . . . . . . . . . . . . . . . . . 959
Unsecured short term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 960
Short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 961
Secured short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 962
Secured short term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963
Unsecured short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964
Unsecured short term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 965
Interest accrued and due on borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 966
Interest accrued and due on secured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967
Interest accrued and due on un-secured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 968
Short term fixed deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 969
Short term fixed deposits from public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970
Short term fixed deposits from promoters, directors and shareholders. . . . . . . . . . . . . . . . . . . . . . . . . 971
Short term commercial papers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972
Maximum short term commercial paper outstanding during the year . . . . . . . . . . . . . . . . . . . . . . . . . 973
Short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974
Secured short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975
Unsecured short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976
Other short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 977
Other secured short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 978
Other unsecured short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979
Short term borrowings guaranteed by directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 980
Short term trade payables and acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 981
Short term trade payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 982
Sundry trade payables for goods and services (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983
Sundry payables/creditors for expenses (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 984
Sundry trade payables for capital works (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 985
Of which: short term trade payables owed to related parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 986
Equity shares issued for cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1096
Equity shares issued under IPO/FPO during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1097
Equity shares issued against exercise of share options during the year (Nos) . . . . . . . . . . . . . . . . . . . . . 1098
Equity shares issued against exercise of warrants during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1099
Rights shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100
Other issue of equity shares for cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1101
Equity shares issued for other than cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1102
Equity shares issued in consideration for the acquisition during the year (Nos) . . . . . . . . . . . . . . . . . . . . 1103
Equity shares issued against conversion of convertible loans / bonds / notes during the year (Nos) . . . . . . . . . . 1104
Equity shares issued against exercise of share options during the year (Nos) (non-cash) . . . . . . . . . . . . . . . 1105
Equity shares issued against conversion of preference shares during the year (Nos) . . . . . . . . . . . . . . . . . 1106
Equity shares issued against conversion of ecb, fccb. during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . 1107
Sub-division of shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1108
Bonus shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1109
Other issue of equity shares for other than cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1110
Reduction in equity shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1111
Buy back of shares during the year - shares (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1112
Reduction in equity capital during the year (other than buy-back) - shares (Nos) . . . . . . . . . . . . . . . . . . . . 1113
Reduction in equity shares due to consolidation during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1114
Reduction in equity shares due to cancellation during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . 1115
Equity shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1116
Movement in treasury shares/shares held by employee benefit trust (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1117
Treasury shares at the beginning of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1117
Treasury shares purchased / boughtback / sub-divided during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . 1118
Treasury shares reissued / consolidated during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1119
Treasury shares cancelled during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1120
Treasury shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1121
Movement of preference shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1122
Preference shares at the beginning of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1122
Preference shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1123
Preference shares converted / redeem during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1124
Preference shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1125
Reduction in equity capital during the year - amount (par value) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1126
Buy back of shares during the year - amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1127
Reduction in equity capital (other than buy-back) – amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1128
Total amount paid on buy-back including premium during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1129
Number of shares held by holding co./ultimate holding co. & group companies thereof . . . . . . . . . . . . . . . . . 1130
Percentage of shares held by holding co./ultimate holding co. & group companies thereof . . . . . . . . . . . . . . . . 1131
Equity shares alloted during past five years without payment being received in cash . . . . . . . . . . . . . . . . . . . 1132
Equity shares alloted during past five years pursuant to the scheme of mergers & acquisitions . . . . . . . . . . . . . 1133
Equity shares alloted during past five years on conversion of loans and debt . . . . . . . . . . . . . . . . . . . . . . 1134
Equity shares alloted during past five years on conversion of ECB, FCCB. . . . . . . . . . . . . . . . . . . . . . . . 1135
Equity shares alloted during past five years pursuant to ESOPs (non-cash) . . . . . . . . . . . . . . . . . . . . . . . 1136
Equity share alloted during past five years on conversion of preference share . . . . . . . . . . . . . . . . . . . . . . 1137
Equity shares issued against adrs/gdrs during past five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1138
Bonus shares issued during past five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1140
Call in arrears amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1141
From directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1142
From others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1143
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1144
Non-current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1145
Net intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1146
Net goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1147
Gross goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1148
Additions to goodwill during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1149
Additions to goodwill during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1150
Deductions from goodwill during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1151
Excess of contract costs over progress billings/Unbilled revenue (non current) . . . . . . . . . . . . . . . . . . . . 1613
Accrued income including interest receivables from group co./related parties (non-current) . . . . . . . . . . . . . 1614
Rent/lease rent receivable(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1615
Receivables on account of exchange fluctuations(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1616
Receivables for sale of investments(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1617
Service concession receivables (non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1618
Contingent / deferred consideration (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1620
Misc. non-current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1621
Long term financial assets considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1622
Long term financial assets considered good but unsecured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1623
Long term financial advances considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1624
Long term financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . . 1625
Long term financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . . 1626
Non provision for bad and doubtful financial assets (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1627
Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1628
Other non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1630
Long term inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1631
Long term raw materials, packing material & stores & spares (including in transit) . . . . . . . . . . . . . . . . . . . 1632
Long term raw material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1633
Long term packing material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1634
Long term raw material, packing material in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1635
Long term stores & spares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1636
Long term stores & spares in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1637
Long term finished & semi-finished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1638
Long term finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1639
Long term stock-in-trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1640
Long term finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1641
Long term semi-finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1642
Long term stock of shares & debentures, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1643
Long term stock of real estate (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1644
Long term finished inventories of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1645
Long term WIP of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1646
Long term stock of constructions (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1647
Long term finished inventories of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1648
Long term WIP of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1649
Repossessed and stock of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1650
Long term repossessed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1651
Long term stock of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1652
Long term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1653
Long term security deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1655
Long term deposits with government and statutory authorities (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . 1656
Long term margin money deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1657
Other long term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1658
Long term non-financial advances to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1659
Long term capital advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1660
Long term non-financial advances recoverable in cash or kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1661
Long term non-financial advances recoverable in kind due from group companies . . . . . . . . . . . . . . . . . . . 1662
Expenses paid in advance(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1663
Non current tax assets / Advance payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1664
Lease equalisation assets/reserve(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1665
MAT credit accumulated(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1666
Other prepaid expenses including other indirect taxes paid(non current) . . . . . . . . . . . . . . . . . . . . . . . . 1667
Advance to employee benefit trust / net plan assets(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1668
Prepaid guarantee expenses (non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1669
Non-current regulatory deferral assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1670
Misc. non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1671
Unamortised expenses (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1672
Short term advances with government and statutory authorities by finance cos . . . . . . . . . . . . . . . . . . . . . 1849
Short term receivables against stock hired out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1850
Net investments in short term finance leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1851
Other short term advances by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1852
Of which 1: secured short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1853
Of which 2: unsecured short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . 1854
Of which 3: doubtful short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1855
Short term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1856
Short term loans to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1857
Short term capital advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1858
Short term loans provided to companies, departmental undertakings and business enterprises . . . . . . . . . . . . . 1859
Short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1860
Interest free short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1861
Interest bearing short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1862
Short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1863
Interest free short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1864
Interest bearing short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . 1865
Short term loans provided to departmental undertakings and SEBs . . . . . . . . . . . . . . . . . . . . . . . . . . 1866
Short term securitised assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1867
Other short term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1868
Short term loans considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1869
Short term loans considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1870
Short term loans considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1871
Short term loans due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . . . . . . . . . 1872
Short term loans due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1873
Non provision for bad and doubtful loans (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1874
Other current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1875
Financial derivative instruments (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1876
Short term deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1878
Short term security deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1880
Short term retention deposits (excl held by customers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1881
Short term deposits with government and statutory authorities (financial) . . . . . . . . . . . . . . . . . . . . . . . 1882
Short term margin money deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1883
Other short term deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1884
Short term advances to employees and directors (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1885
Short term advances recoverable in cash (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1886
Short term advances recoverable in cash due from group companies (financial) . . . . . . . . . . . . . . . . . . . 1887
Accrued income including interest receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1888
Accrued interest receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1889
Accrued interest on bank deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1890
Unbilled revenue / excess of contract costs over progress billings . . . . . . . . . . . . . . . . . . . . . . . . . . . 1891
Accrued income including interest receivables from group co./related parties . . . . . . . . . . . . . . . . . . . . . 1892
Rent/lease rent receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1893
Receivables on account of exchange fluctuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1894
Receivables for sale of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1895
Service concession receivables (current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1896
Contingent / deferred consideration (current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1898
Misc. current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1899
Short term financial assets considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1900
Short term financial assets considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1901
Short term financial assets considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1902
Short term financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . . 1903
Short term financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . . 1904
Non provision for bad and doubtful financial assets (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1905
Other current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1906
Short term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1907
Short term security deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1909
Short term deposits with government and statutory authorities (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . 1910
Short term margin money deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1911
Other short term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1912
Short term non-financial advances to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1913
Short term non-financial advances recoverable in cash or kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1914
Expenses paid in advance (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1915
Current tax assets / Advance payment of tax (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1916
MAT credit accumulated (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1917
Lease equalisation assets/reserve (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1918
Other prepaid expenses including indirect taxes paid (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1919
Advance to employee benefit trust / net plan assets (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1920
Prepaid guarantee expenses (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1921
Misc. current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1922
Unamortised expenses (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1923
Inter-office/branch adjustments of receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1924
Short term non-financial advances due from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1925
Short term non-financial assets considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1926
Short term non-financial assets considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1927
Short term non-financial assets considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1928
Short term non-financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . 1929
Short term non-financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . 1930
Non provision for bad and doubtful non-financial assets (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1931
Biological assets excluding bearer plants (current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1932
Asset classified as held for sale & discontinued operations (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1933
Contingent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1934
Bills and cheques discounted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1935
Letter of credit issued by the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1936
Letter of credit issued by the company for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1937
Letter of credit issued by banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1938
Disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1939
Disputed income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1940
Disputed excise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1941
Disputed custom duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1942
Disputed sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1943
Others disputed taxes including octroi and local taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1944
Disputed claims or others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1945
Disputed license fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1946
Disputed lease rentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1947
Other claims disputed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1948
Guarantees and counter-guarantees excluding financial guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1949
Guarantees excluding financial guarantees given by company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1950
Guarantee for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1951
Guarantee given in India (for finance companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1952
Guarantee given outside India (for finance companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1953
Counter guarantees excluding financial guarantees by company on behalf of others . . . . . . . . . . . . . . . . . . . . 1954
Counter guarantees for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1955
Bonds issued in favour of govt authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1956
Bonds issued for disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1957
Bonds issued for disputed income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1958
Bonds issued for disputed excise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1959
Bonds issued for disputed custom duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1960
Bonds issued for disputed sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1961
Bonds issued for other disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1962
Bonds issued by directors and promoters in their personal capacity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1963
Bonds issued for other purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1964
Liabilities on account of non fulfilment of export obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1965
Liabilities on account of forward foreign exchange contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1966
Minimum finance lease payable later than one year but not later than five years . . . . . . . . . . . . . . . . . . . 2133
Minimum finance lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2134
Less: future finance charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2135
Present value of minimum lease payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2136
Present value of minimum finance lease payable not later than one year . . . . . . . . . . . . . . . . . . . . . . . 2137
Present value of minimum finance lease payable later than one year but not later than five years . . . . . . . . . . . 2138
Present value of minimum finance lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . 2139
Contingent rents recognised as an expense during the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2140
Future minimum finance sublease payments expected to be received . . . . . . . . . . . . . . . . . . . . . . . . . . 2141
Entity as a lessor-Finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2142
Gross investment in the lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2142
Future minimum finance lease payment receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2143
Minimum finance lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . 2144
Minimum finance lease payments receivable later than one year but not later than five . . . . . . . . . . . . . . . 2145
Minimum finance lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . 2146
Unguaranteed residual value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2147
Less: unearned finance income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2148
Present value of minimum finance lease payments receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2149
Present value of finance lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . 2150
Present value of finance lease payments receivable later than one year but not later than five . . . . . . . . . . . . . 2151
Present value of finance lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . 2152
Accumulated allowance for uncollectible minimum lease payments receivables . . . . . . . . . . . . . . . . . . . . 2153
Contingent rents received recognised as income - Finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2154
Operating Lease Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2155
Entity as a lessee - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2155
Future minimum operating lease payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2155
Minimum operating lease payable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2156
Minimum operating lease payable later than one year but not later than five years . . . . . . . . . . . . . . . . . . 2157
Minimum operating lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2158
Future minimum operating sublease receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2159
Payment recognised as an expense during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2160
Minimum lease payments under operating leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2161
Contingent rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2162
Sublease payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2163
Entity as a lessor - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2164
Future minimum operating lease receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2164
Minimum operating lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . 2165
Minimum operating lease payments receivable later than one year but not later than five . . . . . . . . . . . . . . . 2166
Minimum operating lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . 2167
Contingent rent received recognised as income - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2168
Proposed final equity dividend including DDT (AR 2016-17 onwards) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2169
Disclosure as per ind as-33 EPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2170
Basic EPS from continuing and discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2170
Basic EPS from continuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2171
Basic EPS from discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2173
Diluted EPS from continuing and discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2174
Diluted EPS from continuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2175
Diluted EPS from discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2176
Disclosure as per as-105 assets held for sale and discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . 2177
Post-tax profit / (loss) from discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2177
Profit / (Loss) before tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2178
Discontinued Operations Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2179
Discontinued Operations Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2180
Income tax expense / (credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2181
Gain/(loss) recognised on fair value measurement or on disposal of assets of discontinued operations, net of tax . . . . 2182
Of which:- profit/(loss) attributable to owners of the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2183
Net cash inflow / (outflow) from discontinued operation during the year . . . . . . . . . . . . . . . . . . . . . . . . . 2184
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies andNBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies arerequired to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Deferred taxes arise because of the difference between the profit as computed by using generally accepted account-
ing principles and taxable profit as computed using the direct tax laws. Deferred taxes can be assets as well as
liabilities.
If the generally accepted accounting principles lead to the computation of a profit that is lower than the taxable
profit computed using direct tax laws, then this gives rise to a deferred tax asset. On the other hand, if the generally
acceptable accounting principles lead to the computation of a profit that is higher than the taxable profit computed
using direct tax laws then, a deferred tax liability arises.
This data field captures deferred tax liabilities generated during an accounting period.
Tax laws may allow a 100 per cent depreciation on certain assets acquired by a company, during the year of the
acquistion. This could be a form of promotional accelerated depreciation in order to enable lower tax payment in
a year. But a company may actually write off the asset over a larger number of years in its financials, as is usually
the case.
For example, a company invests Rs.10 million in a machinery for research. As per Income Tax laws, this amount
is fully deductible in the year of purchase. So, the tax filing by the company reflects Rs.10 million as depreciation.
The company may, however, in its books depreciate this asset by straight line method at the rate of 25 per cent.
The reduction in the tax liability in the first year because of the accelerated depreciation enhances the profits made
by the company and reported in its Annual Report. Since the company’s books of accounts show higher profits,
they also show a higher tax liability. The excess of this tax liability over that computed for the tax authorities is
deferred tax liability.
In the aforementioned case, assuming a tax rate of 40 per cent, the deferred tax liability generated will be 40
per cent of Rs.7.5 million (Rs.10 million less Rs.2.5 million), or Rs.3 million. In subsequent years, the company
would continue to depreciate the machinery in its books of accounts based on the straight line method, but the tax
authorities, having permitted accelerated depreciation in the first year would not recognise this depreciation any
more.
Deferred tax is the tax effect of timing differences. Due to such differences, the company either pays more tax or
less tax than as per company law.
When a company pays less tax than as per company law, it creates a liability (in the company’s books of accounts)
to pay the difference in future. In effect, the liability to pay is ’deferred’ to the subsequent years.
When it pays more tax than as per company law, it is in the nature of a prepaid expense and therefore is recorded in
the company’s books as an asset. Taking credit for such payment is deferred to the following years. The payment
is not recognised/allowed as an expense (against income) in the profit & loss account. The recognition is ’deferred’
to the following years.
Hence, such tax asset created or tax liability created is called deferred taxes.
When a company reports the net figure of deferred tax in the profit & loss account and provides the details of
deferred tax assets and liability for the year under the notes to accounts, CMIE reports the gross amounts of
deferred tax asset and deferred tax liability arising during the year in separate fields.
The differences appear at most broad groupings of data – such as total income or total expenses, or (more likely)
at the next level of grouping of data such as sales or raw materials. This is because the constituents of these broad
groupings may have been classified differently in CMIE’s standardised format compared to what the company may
have presented.
Many differences cancel out by the time the net profit figure is derived. Yet, there are some differences even at the
net profit level. The Prowess database tries to list the sources of these differences at the net profit level because of
the greater importance of this figure.
Not all companies make profits. When a company makes a loss, i.e. when expenses exceed income, the net profit
after tax figure is prefixed with a negative sign implying a loss.
ment itself eg. GRASIM INDUSTRIES 2010 AR pg. 69, 85 & INDBANK MERCHANT BANKING SERVICES
LTD. 2010 AR pg. 30, 44 or in the notes eg. SHARDA MOTOR INDS. LTD. 2020 AR pg. 77, 121 & PROJECTS
& DEVP. INDIA LTD. 2019 AR pg. 19, 47) and it is not possible to identify under which heads in P&L, values
of such items are included by the company, then the values related to discontinuing operations are not captured in
P&L statement in Prowess.
If only net Profit from discontinued operations is provided in the financial statements without any further breakup
of income, expenses and taxes on ordinary activities attributable to discontinued operations or gain/loss on
disposal/settlement/re-measurement of assets and liabilities of discontinued operations, then it is captured in this
field in Prowess (Eg. BINNY MILLS LTD. 2020 AR pg. 86). Likewise, if only net Loss from discontinued oper-
ations is provided without any further breakup, then it is captured in ‘Expenses on discontinuing operations’ field
in Prowess (Eg. CANON INDIA PVT. LTD. 2018 AR pg. 88).
Definition: The term ‘Discontinuing operations’ is defined in ‘AS 24 - Discontinuing operations’ as a component
of an enterprise:
• a. that the enterprise, pursuant to a single plan, is:
1. disposing of substantially in its entirety, such as by selling the component in a single transaction or by
demerger or spin-off of ownership of the component to the enterprise’s shareholders; or
2. disposing of piecemeal, such as by selling off the component’s assets and settling its liabilities individu-
ally; or
3. terminating through abandonment; and
• b. that represents a separate major line of business or geographical area of operations; and
• (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of
operations or
• (c) is a subsidiary acquired exclusively with a view to resale.
Disposal of a component of an enterprise classified as discontinuing operation under this Standard does not, in
itself, bring into question the enterprise’s ability to continue as a going concern.
Presentation in financial statements: When operations of a company are discontinued, the result can be a net gain
or a net loss. The revised schedule VI requires companies to separately disclose the profit or loss from continuing
and discontinuing operations on the face of Statement of Profit and Loss. Hence, companies have been reporting
Profit/(loss) from discontinuing operations, Tax expense of discontinuing operations and Profit/(loss) from Discon-
tinuing operations (after tax) separately from Profits/(loss) of continuing operations in their P&L statement since
April 2011.
Data in Prowess: The amount of expenses pertaining to the ordinary activities attributable to discontinuing op-
erations of the company is captured in this data field. Such expenses can be in the form of interest expenses or
finance costs or depreciation, etc. This field does not include tax expenses of discontinuing operations, i.e. taxes
on losses incurred/profits earned from discontinuing operations. Tax expenses thereon are captured in a separate
field in Prowess. Data is available in Prowess from 2010-11 onwards.
Generally details of such information are available in the notes forming part of financial statements in the AR.
Information relating to discontinuing operations, reported in financial statements is generally similar to as made
by below mentioned companies: GOKUL REFOILS & SOLVENT LTD. 2018 AR pg. 51, 93, and UNICHEM
LABORATORIES LTD. 2019 AR pg. 63, 94
If expenses pertaining to ordinary activities attributable to discontinued operations has been given as subdivision
of Total Profit/Loss - between continuing operations and discontinuing operations (either in P&L statement itself
eg. GRASIM INDUSTRIES 2010 AR pg. 69, 85 & INDBANK MERCHANT BANKING SERVICES LTD. 2010
AR pg. 30, 44 or in the notes eg. SHARDA MOTOR INDS. LTD. 2020 AR pg. 77, 121 & PROJECTS & DEVP.
INDIA LTD. 2019 AR pg. 19, 47) and it is not possible to identify under which heads in P&L, values of such items
are included by the company, then the values related to discontinuing operations are not captured in P&L statement
in Prowess.
If only net Loss from discontinued operations is provided in the financial statements without any further breakup
of income, expenses and taxes on ordinary activities attributable to discontinued operations or gain/loss on
disposal/settlement/re-measurement of assets and liabilities of discontinued operations, then it is captured in this
field in Prowess (Eg. CANON INDIA PVT. LTD. 2018 AR pg. 88). Likewise, if only net Profit from discontinued
operations is provided without any further breakup, then it is captured in ‘Income from discontinuing operations’
field in Prowess (Eg. BINNY MILLS LTD. 2020 AR pg. 86).
similar to as made by below mentioned companies: GOKUL REFOILS & SOLVENT LTD. 2018 AR pg. 51, 93,
and UNICHEM LABORATORIES LTD. 2019 AR pg. 63, 94
If the amount of tax expenses attributable to discontinued operations has been given as subdivision of Total
Profit/Loss - between continuing operations and discontinuing operations (either in P&L statement itself eg.
GRASIM INDUSTRIES 2010 AR pg. 69, 85 & INDBANK MERCHANT BANKING SERVICES LTD. 2010
AR pg. 30, 44 or in the notes eg. SHARDA MOTOR INDS. LTD. 2020 AR pg. 77, 121) and it is not possible to
identify under which head in P&L, such values are included by the company, then the tax expenses attributable to
discontinuing operations is not captured in P&L statement in Prowess.
Definition: The term ‘Discontinuing operations’ is defined in ‘AS 24 - Discontinuing operations’ as a component
of an enterprise:
• a. that the enterprise, pursuant to a single plan, is:
1. disposing of substantially in its entirety, such as by selling the component in a single transaction or by
demerger or spin-off of ownership of the component to the enterprise’s shareholders; or
2. disposing of piecemeal, such as by selling off the component’s assets and settling its liabilities individu-
ally; or
3. terminating through abandonment; and
• b. that represents a separate major line of business or geographical area of operations; and
• (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of
operations or
• (c) is a subsidiary acquired exclusively with a view to resale.
Disposal of a component of an enterprise classified as discontinuing operation under this Standard does not, in
itself, bring into question the enterprise’s ability to continue as a going concern.
Presentation in financial statements: When operations of a company are discontinued, the result can be a net gain
or a net loss. The revised schedule VI requires companies to separately disclose the profit or loss from continuing
and discontinuing operations on the face of Statement of Profit and Loss. Hence, companies have been reporting
Profit/(loss) from discontinuing operations, Tax expense of discontinuing operations and Profit/(loss) from Discon-
tinuing operations (after tax) separately from Profits/(loss) of continuing operations in their P&L statement since
April 2011.
Data in Prowess: The amount of loss arising from disposal/settlement/re-measurements of assets and liabilities
or of disposal group(s) constituting the discontinuing operations is captured in this data field. Data is available in
Prowess from 2010-11 onwards.
Generally details of such information are available in the notes forming part of financial statements/on the face of
Statement of P&L in the AR. Information relating to discontinuing operations, reported in financial statements is
generally similar to as made by below mentioned companies: SKYLINE MILLARS LTD. 2019 AR pg. 75, 106;
WIDEX INDIA PVT. LTD. 2019 AR pg. 57, 79 and ORIENT GREEN POWER CO. LTD. 2019 AR pg. 149, 184
If only net Profit from discontinued operations is provided in the financial statements without any further breakup
of income, expenses and taxes on ordinary activities attributable to discontinued operations or gain/loss on
disposal/settlement/re-measurement of assets and liabilities of discontinued operations, then it is captured in ‘In-
come from discontinuing operations’ field in Prowess (Eg. BINNY MILLS LTD. 2020 AR pg. 86). Likewise, if
only net Loss from discontinued operations is provided without any further breakup, then it is captured in ‘Expenses
on discontinuing operations’ field in Prowess (Eg. CANON INDIA PVT. LTD. 2018 AR pg. 88).
If loss on disposal/settlement/re-measurement of assets and liabilities of discontinued operations is given net of tax
and the amount of tax is available, then, the amount of loss is grossed up and captured in this field, and the amount
of tax is captured in ‘Tax expenses on discontinuing operations’ field.
If loss on disposal/settlement/re-measurement of assets and liabilities of discontinued operations is given net of tax
and the amount of tax is not available, then, due to limitations in availability of data, the amount of loss net of tax
is captured in this field (Eg. BARCLAYS INVESTMENTS & LOANS (INDIA) PVT. LTD. 2014 AR pg. 49).
Definition: The term ’Discontinuing operations’ is defined in ’AS 24 - Discontinuing operations’ as a component
of an enterprise:
• a. that the enterprise, pursuant to a single plan, is:
1. disposing of substantially in its entirety, such as by selling the component in a single transaction or by
demerger or spin-off of ownership of the component to the enterprise’s shareholders; or
2. disposing of piecemeal, such as by selling off the component’s assets and settling its liabilities individu-
ally; or
3. terminating through abandonment; and
• b. that represents a separate major line of business or geographical area of operations; and
• (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of
operations or
• (c) is a subsidiary acquired exclusively with a view to resale.
Disposal of a component of an enterprise classified as discontinuing operation under this Standard does not, in
itself, bring into question the enterprise’s ability to continue as a going concern.
Presentation in financial statements: When operations of a company are discontinued, the result can be a net gain
or a net loss. The revised schedule VI requires companies to separately disclose the profit or loss from continuing
and discontinuing operations on the face of Statement of Profit and Loss. Hence, companies have been reporting
Profit/(loss) from discontinuing operations, Tax expense of discontinuing operations and Profit/(loss) from Discon-
tinuing operations (after tax) separately from Profits/(loss) of continuing operations in their P&L statement since
April 2011.
Data in Prowess: The amount of profit/gain arising from disposal/settlement/re-measurements of assets and liabil-
ities or of disposal group(s) constituting the discontinuing operations is captured in this data field. Data is available
in Prowess from 2010-11 onwards.
Generally details of such information are available in the notes forming part of financial statements/on the face of
Statement of P&L in the AR. Information relating to discontinuing operations, reported in financial statements is
generally similar to as made by below mentioned companies: GOKUL REFOILS & SOLVENT LTD. 2018 AR pg.
51, 93 and UNICHEM LABORATORIES LTD. 2019 AR pg. 63, 94
If only net Profit from discontinued operations is provided in the financial statements without any further breakup
of income, expenses and taxes on ordinary activities attributable to discontinued operations or gain/loss on
disposal/settlement/re-measurement of assets and liabilities of discontinued operations, then it is captured in ’In-
come from discontinuing operations’ field in Prowess (Eg. BINNY MILLS LTD. 2020 AR pg. 86).
Likewise, if only net Loss from discontinued operations is provided without any further breakup, then it is captured
in ’Expenses on discontinuing operations’ field in Prowess (Eg. CANON INDIA PVT. LTD. 2018 AR pg. 88).
If gain on disposal/settlement/re-measurement of assets and liabilities of discontinued operations is given net of tax
and the amount of tax is available, then, the amount of gain is grossed up and captured in this field, and the amount
of tax is captured in ’Tax expenses on discontinuing operations’ field (Eg. PROCTER & GAMBLE HEALTH LTD.
2020 AR pg. 162).
If gain on disposal/settlement/re-measurement of assets and liabilities of discontinued operations is given net of tax
and the amount of tax is not available, then, due to limitations in availability of data, the amount of gain net of tax
is captured in this field (Eg. PEARSON INDIA EDUCATION SERVICES PVT. LTD. 2018 AR pg. 72).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
4. Research and Development Fund: Generally, companies involved in research and development appropriate a
part of their profits for creating a separate reserve called the Research and Development Fund. This reserve
is created to fund research and development activities.
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
This data field captures the value of those companies’ secured long term debentures and bonds which have been
reported as a gross figure, without excluding the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
This data field captures the value of those companies’ unsecured long term debentures and bonds which have been
reported as a gross figure, without excluding the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Borrowings are created when a company takes finance from lenders, with a plan to repay the same with interest
over a period. They are also called debt.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Accordingly, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where a lender takes debt with the agreement of repaying it
over a period exceeding 12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that are not recorded separately are clubbed together,
i.e. it is a head for residual non-categorised debt. Thus, it includes all borrowings other than those mentioned
below:-
8. Inter-corporate loans
9. Deferred credit
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e.
’other long term borrowings’. It includes amounts reported by companies in their Annual Reports as "borrowings
from other sources". It is relevant only for non-banking companies, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Some companies report the gross
value of their long term items with a separate disclosure of the current portion thereof, while some others show
long term items net of the current portion. This data field captures the value of those companies’ other long term
borrowings which have been reported as a gross figure, without excluding the current portion thereof.
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured other long term borrowings which have been reported as a gross figure,
without excluding the current portion thereof.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured other long term borrowings which have been reported as a gross figure,
without excluding the current portion thereof.
Borrowings are defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt. The revised Schedule VI of the Companies Act, 1956, requires companies to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-
8. Inter-corporate loans
9. Deferred credit
Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field is an addendum information field which captures the current portion of other long term borrowings
as recorded by companies which have reported the gross value and current portion separately.
This data field is an addendum information field. It reports the value of a company’s long term borrowings which
have been guaranteed by its directors. Companies disclose such information either by explicitly mentioning that a
loan has been guaranteed by a director(s), or it might specify that a particular loan has been taken in the name of a
director.
As per the Reserve Bank of India’s (RBI’s) guidelines, banks are permitted to take personal guarantees of directors
only when the same is absolutely warranted after a careful examination of the circumstances of the case.
As per the RBI’s guidelines, there are certain circumstances in which seeking a director’s personal guarantee is
considered helpful. These are:-
1. In the case of closely held private or public companies, except in respect of companies where, by court or
statutory order, the management of a company is vested in a person or group of persons, who are not required
to be elected by shareholders
2. In order to ensure continuity of a company’s management or to mitigate the negative impact of a different
group acquiring control of the company, even if it is not a closely held company
3. In the case of public limited companies other than those rated first class where the loan is unsecured and
where the company’s financial position and/or cash position is deemed to be unsatisfactory
4. In order to cover up for the interim period between the disbursement of loan and creation of charge on the
borrowing company’s assets, where there is a delay in the creation of such a charge
6. In the case of interlocking of funds between a company and other concerns owned or managed by the same
group
7. In the case of sick units, so as to instill greater accountability and responsibility, and in order to motivate the
management to run the assisted units on sound and healthy lines and to ensure financial descipline
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ long term borrowings guaranteed by directors, which have been reported as a gross
figure, without excluding the current portion thereof.
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
This data field captures the value of those companies’ secured long term debentures & bonds which have been
reported net of the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
This data field captures the value of those companies’ unsecured long term debentures & bonds which have been
reported net of the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Borrowings are created when a company takes finance from lenders, with a plan to repay the same with interest
over a period. They are also called debt.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Accordingly, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where a lender takes debt with the agreement of repaying it
over a period exceeding 12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that are not recorded separately are clubbed together,
i.e. it is a head for residual non-categorised debt. Thus, it includes all borrowings other than those mentioned
below:-
8. Inter-corporate loans
9. Deferred credit
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e.
’other long term borrowings’. It includes amounts reported by companies in their Annual Reports as "borrowings
from other sources". It is relevant only for non-banking companies, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ other long term borrowings which have been reported net of the current portion thereof.
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured other long term borrowings which have been reported net of the current portion thereof.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ unsecured other long term borrowings which have been reported net of the current portion
thereof.
This data field is an addendum information field. It reports the value of a company’s long term borrowings which
have been guaranteed by its directors. Companies disclose such information either by explicitly mentioning that a
loan has been guaranteed by a director(s), or it might specify that a particular loan has been taken in the name of a
director.
As per the Reserve Bank of India’s (RBI’s) guidelines, banks are permitted to take personal guarantees of directors
only when the same is absolutely warranted after a careful examination of the circumstances of the case.
As per the RBI’s guidelines, there are certain circumstances in which seeking a director’s personal guarantee is
considered helpful. These are:-
1. In the case of closely held private or public companies, except in respect of companies where, by court or
statutory order, the management of a company is vested in a person or group of persons, who are not required
to be elected by shareholders
2. In order to ensure continuity of a company’s management or to mitigate the negative impact of a different
group acquiring control of the company, even if it is not a closely held company
3. In the case of public limited companies other than those rated first class where the loan is unsecured and
where the company’s financial position and/or cash position is deemed to be unsatisfactory
4. In order to cover up for the interim period between the disbursement of loan and creation of charge on the
borrowing company’s assets, where there is a delay in the creation of such a charge
6. In the case of interlocking of funds between a company and other concerns owned or managed by the same
group
7. In the case of sick units, so as to instill greater accountability and responsibility, and in order to motivate the
management to run the assisted units on sound and healthy lines and to ensure financial descipline
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ long term borrowings guaranteed by directors, which have been reported net of the
current portion thereof.
A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.
Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.
On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange unfavourable leads to recognition of financial derivative liabilities.
E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.
Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an
option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
IND AS 32 Financial Instruments: Presentation & IND AS 109 Financial Instruments governes the recognition
and presentation of financial derivative instrument.However there is no accounting standard specified in IGAAP
for recognition of financial derivative instrument.The accounting principles of conservatism and prudence require
that companies not only record liabilities that have been incurred, but also make provisions for potential liabili-
ties.Therefore,any provision for estimated loss on derivative reported by companies which is not expected to be-
come due within the period of 12 months from the balance sheet date is captured in this field.In case of IND AS,
this field captures non current portion of derivative financial instruments liabilities.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI. Banks are not required to segregate their provisions for doubtful assets into long
term and short term sections. Provisions for doubtful assets and NPAs pertaining to banks can be found in the ’auto
calculations’ section of indicators of the query builder.
Description:
This data field captures the outstanding value of the long term provisions created by a company for meeting poten-
tial losses that could arise on account of default on the part of its trade receivables. In other words, it captures the
outstanding value of a company’s long term provisions for doubtful trade receivables.
From the point of view of any company, ’trade receivables’ refer to amounts that are due to be received by it on
account of goods sold and/or services rendered in the normal course of business. Prior to the revised schedule VI,
trade receivables were known as ’sundry debtors’. The revised schedule VI not only required the renaming of the
term, but also invoked a slight change in the definition/scope of the term so that it now no longer includes amounts
due on account of other contractual obligations.
Doubtful trade receivables (whether secured or unsecured) are those which are considered doubtful in terms of
credit-worthiness, i.e. there is a perception of a high risk of default with respect to this class of receivables. In other
words, it is that class of a company’s trade receivables for which a company has braced itself to expect a substantial
or a complete default. Accordingly, the company creates a provision for the same.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
Although some companies might report the value of provisions for doubtful trade receivables separately, most of
them usually report provisions for doubtful trade receivables in the schedules/notes to accounts pertaining to trade
receivables, wherein they are deducted from the gross value so as to arrive at the value of trade receivables net of
the provision for the doubtful portion. However, Prowess captures the gross value without deducting the value of
the doubtful portion, and presents the provision for doubtful trade receivables separately, wherever it is possible.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to
become due for payment within 12 months from the balance sheet date. This data field captures the outstanding
value of a company’s provisions for doubtful long term trade receivables. Being long term in nature, this provision
is expected to stay in the company’s books for more than a year from the current balance sheet date.
Ind-AS for NBFCs has been implemented from financial year 2018-19 in accordance with Division III of Schedule
III of Companies Act, 2013 which did not require companies to provide current and non-current classification for
assets and liabilities. Hence. data for Ind-AS compliant NBFCs would not be available under this field. Data for
provision for doubtful trade receivables for Ind-AS compliant NBFCs is available under ’Provision for doubtful
trade receivables outstanding’ field.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
This data field captures the outstanding value of the long term provisions created by a company for meeting poten-
tial losses that could arise on account of default on the part of its loans & advances. In other words, it captures the
outstanding value of a company’s long term provisions for doubtful loans and advances in the case of non-finance
companies and long term provisions for non performing assets (NPAs) in the case of finance companies.
A large chunk of a finance company’s assets are in the nature of financial and legal claims on the property and
wealth of other entities. Loans & advances form a major part of a finance company’s assets. An asset becomes
a non-performing when it ceases to generate income. Earlier an asset was considered as a non-performing asset
(NPA) based on the concept of ’Past Due’. An NPA was defined as an asset in respect of which interest and/or
installment of principal has remained ’past due’ for a specific period of time. An amount was considered as past
due, when it remains outstanding for 30 days beyond the due date. With effect from 31 March 2001, however, the
overdue period is calculated from the due date of payment.
Since 31 March 2004, ’90 days overdue’ norms for the identification of NPAs were made applicable in order
to effect a transition towards international best practices and to ensure greater transparency. Hence, NPAs were
defined as loans & advances where:-
• In respect of a term loan, interest and/or installment of principal remains overdue for a period of more than
90 days.
• In respect of an overdraft/cash credit (OD/CC) facility, the account remains ’Out of order’ for a period ex-
ceeding 90 days
• In the case of bills purchased and discounted, the bill remains overdue for a period of more than 90 days
• In the case of direct agricultural advances for short duration crops, where there is an overdue for two crop
seasons. A direct agricultural loan granted for long duration crops will be treated as NPA, if the installment
of principal or interest thereon remains overdue for one crop season. In other cases, identification of NPAs
would be done on the same basis as non-agricultural advances.
• In respect of other accounts, where any amount to be received remains overdue for a period of more than 90
days
This data field stores the outstanding value of of long term provisions made in a finance company’s books in order
to meet the possibility of NPAs.
A non-finance company might also have assets in terms of advances, by way of monies lent to other entities. As in
the case of NPAs of finance companies, it might need to make provisions for doubtful advances.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of
a company’s long term provisions for doubtful advances and NPAs. Being long term in nature, this provision is
expected to stay in the company’s books for more than a year from the current balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non finance companies and non-banking financial companies, since
banks are not expected to adhere to the revised schedule VI.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.
Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.
On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange unfavourable leads to recognition of financial derivative liabilities.
E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.
Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an
option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
IND AS 32 Financial Instruments: Presentation & IND AS 109 Financial Instruments governes the recognition
and presentation of financial derivative instrument.However there is no accounting standard specified in IGAAP
for recognition of financial derivative instrument.The accounting principles of conservatism and prudence require
that companies not only record liabilities that have been incurred, but also make provisions for potential liabili-
ties.Therefore,any provision for estimated loss on derivative reported by companies which is expected to become
due within the period of 12 months from the balance sheet date is captured in this field.In case of IND AS, this field
captures current portion of derivative financial instruments liabilities.
There is no monetary limit with regard to the amount that a company can raise through ADRs/GDRs. Also, there
are no restrictions on the end use of funds thus raised, except in case a ban has been imposed on the deploy-
ment/investment of such funds in real estate or in the stock market.
Any asset in the balance sheet is classified as non-current asset if the following conditions are satified:
1. The entity does not intend to sell or consume the asset in the normal operating cycle 2. The asset is held
primarily for the purpose other than trading 3. The entity does not expect to realise the asset within 12 months from
the balance sheet date 4. The asset is not easily convertible into cash and is not expected to become cash within 12
months
Non current assets include tangible and intangible assets. It also includes capital work in progress which refers to
fixed assets that are in process of being installed or constructed. The total amount of long term investments, long
term loans and advances and other long term assets of a company are also classified as non current assets.
The data for non current assets is available in Prowess only from the financial year ending March 2012, as the
revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for long-term investments, long-term loans & advances and other long-term assets is
available in the balance sheet of companies only from the year ending 2011-12.
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Trade receivables refer to amounts due to be received by a company on account of goods sold and/or services
rendered in the normal course of business. Prior to the revised schedule VI, trade receivables were known as
’sundry debtors’. The revised schedule VI not only involved the renaming of the term, but also slightly changed
the definition so that it now no longer includes amounts due on account of other contractual obligations. This data
field captures the value of a company’s long term trade receivables.
The Old Schedule VI required the separate presentation of debtors outstanding for a period exceeding six months
based on the ’date on which the bill/invoice was raised’. On the other hand, as per the Revised Schedule VI,
separate disclosure of ’trade receivables outstanding for a period exceeding six months’ is calculated with respect
to the date on which a bill/invoice becomes due for payment.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s trade receivables can be
classified on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accord-
ingly, where a trade receivable is expected to remain outstanding for a period exceeding 12 months from the balance
sheet date, it is classified as being long term in nature. This data field captures such long term trade receivables.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
This data field represents a broad classification which can be sub-classified into the following:-
• Long term Trade Receivables which have significant increase in Credit Risk
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation of
Ind-AS in accordance with Division II of Schedule III of Companies Act, 2013 by companies. This is not applicable
to banking companies, insurance companies and NBFCs. Companies are required to adopt Ind-AS beginning the
financial year 2016-17 if they meet the adoption criteria specified in the roadmap. Such companies are required
to present their financial statement as per the format specified in Division II. Under Ind-AS, two new terms were
introduced under Trade Receivables Trade receivables which have significant increase in credit risk’ and Trade
receivables- credit impaired’ by notification dated October 2018. Therefore, data is available in the fields Long
term Trade Receivables which have significant increase in credit risk’ and Long term trade receivables - credit
impaired’ only for Ind-AS compliant companies.
In addition to the above, Ind-AS for NBFCs has been implemented from financial year 2018-19 in accordance
with Division III of Schedule III of Companies Act, 2013 which did not require companies to provide current
and non-current classification for assets and liabilities. Similar to Division II above, the format prescribed under
Division III also does not require companies to provide bifurcation of Trade Receivables or their corresponding
provision into Outstanding for less than six months’ and Outstanding for more than six months’. Hence data for
Ind-AS compliant NBFCs would not be available under this field. Instead, data for total trade receivables of such
companies is available under ’Trade receivables, outstanding period unspecified’ field.
A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.
Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.
On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange favourable leads to recognition of financial derivative assets.
E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.
Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an
option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
This field captures non-current portion of financial derivative instruments assets.
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
• cash
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.
As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:
• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument
• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.
This data field captures the outstanding value of financial deposits that have been placed on a long term basis, i.e.
with the expectation that the same will be returned after a period of 12 months from the balance sheet date.
This field is a child of the indicator ’long term financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Infrastructure for public services such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution
facilities, energy supply and telecommunication networks has traditionally been constructed, operated and main-
tained by the public sector and financed through public budget appropriation.
In recent times, governments have introduced contractual service arrangements to attract private sector participation
in the development, financing, operation and maintenance of such infrastructure. The infrastructure may already
exist, or may be constructed during the period of the service arrangement. An arrangement involves a private sector
entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example,
by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The
operator is paid for its services over the period of the arrangement. The arrangement is governed by a contract that
sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes. Such
an arrangement is often described as a build-operate-transfer , a rehabilitate-operate-transfer or a public-to-private
service concession arrangement.
A feature of these service arrangements is the public service nature of the obligation undertaken by the operator.
Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity
of the party that operates the services. The service arrangement contractually obliges the operator to provide the
services to the public on behalf of the public sector entity. Other common features are: (a) the party that grants the
service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity
to which the responsibility for the service has been devolved. (b) the operator is responsible for at least some of the
management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor.
(c) the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the
service arrangement (d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition
at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party
initially financed it.
If the operator provides construction or upgrade services the consideration received or receivable by the operator
shall be recognized at its fair value. The consideration may be rights to: (a) a financial asset, or (b) an intangible
asset.
The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive
cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has
little, if any, discretion to avoid payment, usually because the agreement is enforceable by law. The operator has
an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or
determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and
specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure
meets specified quality or efficiency requirements.
The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of
the public service. A right to charge users of the public service is not an unconditional right to receive cash because
the amounts are contingent on the extent that the public uses the service.
If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it
is necessary to account separately for each component of the operator s consideration. The consideration received
or receivable for both components shall be recognised initially at the fair value of the consideration received or
receivable.
The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract
terms and, when it exists, relevant contract law.
This field capture service concession receivables i.e. when company reports consideration receivable as financial
asset.Only service concession receivable which is long term in nature i.e expected to be realised after one year from
the balance sheet date is captured in this field.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
total amount of deferred tax assets is reported here. The gross amount of deferred tax liability is separately reported
under the deferred tax liability data field under liabilities.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
provision into Outstanding for less than six months’ and Outstanding for more than six months’. Hence data for
Ind-AS compliant NBFCs would not be available under this field. The data for total trade and bills receivables of
such companies is available under ’Trade receivables & bills receivable’ field.
This data field captures the gross amount of trade receivables & bills receivables. The amount of provision for
bad and doubtful debts is not subtracted from the amountof trade receivables. Even if a company reports trade
receivables net of provisions for doubtful debts, Prowess adds back these provisions and reports trade receivables
& bills receivables at the gross amount. Provision for bad and doubtful debts is captured separately under current
liabilities and provisions.
This data field captures the value of a company’s trade receivables that are current in nature, i.e. which are expected
to be converted into cash within the normal operating cycle or within one year from the balance sheet date.
Prior to the introduction of the revised schedule VI, trade receivables were known as sundry debtors. Typically,
trade receivables are what a company’s customers owe to it for goods and services provided by it in the normal
course of business.
Sundry debtors are conventionally current assets. The erstwhile sundry debtors always fell within current assets.
The revised Schedule VI, however, has made a provision to capture the non-current portion thereof separately as
long term trade receivables. This data field captures that portion of a company’s trade receivables that qualify as
current assets.
The erstwhile schedule VI (prior to recent revision) required separate presentation of debtors outstanding for a
period exceeding six months calculated from the date on which the bill/invoice was raised. The revised schedule
VI, however, requires a separate disclosure of trade receivables outstanding for a period exceeding six months,
calculated from the date the bill/invoice became due for payment.
The schedule VI, even after revision, requires companies to sub-classify their trade receivables into the categories
’Secured considered good’, ’Unsecured considered good’ and ’Doubtful’. The break-up of trade receivables into
secured, unsecured and doubtful is captured separately in Prowess.
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS in accordance with Division II of Schedule III of Companies Act, 2013 by companies. This is not
applicable to banking companies, insurance companies and NBFCs. Companies are required to adopt Ind-AS
beginning the financial year 2016-17 if they meet the adoption criteria specified in the roadmap. Such companies
are required to present their financial statement as per the disclosure format specified in Division II. Under Ind-
AS, Trade receivables are to be classified into current and non-current, and further into Secured, unsecured, and
doubtful. However, companies are not required to provide bifurcation of trade receivables into ’Outstanding for
less than six months’ and ’Outstanding for more than six months’. The structure for trade receivables applicable
to Ind-AS compliant companies was modified in October 2018. The updated structure was Secured, unsecured,
significant change in credit risk and credit impaired. These are captured separately in Prowess.
In addition to the above, Ind-AS for NBFCs has been implemented from financial year 2018-19 in accordance
with Division III of Schedule III of Companies Act, 2013 which did not require companies to provide current
and non-current classification for assets and liabilities. Similar to Division II above, the format prescribed under
Division III also does not require companies to provide bifurcation of Trade Receivables or their corresponding
provision into Outstanding for less than six months’ and Outstanding for more than six months’. Hence data for
Ind-AS compliant NBFCs would not be available under this field. Instead, data for total trade receivables of such
companies is available under ’Trade receivables, outstanding period unspecified’ field.
This data field captures the gross amount of trade receivables. The amount of provision for bad and doubtful debts
is not subtracted from the amount of trade receivables. Even if a company reports trade receivables net of provisions
for doubtful debts, Prowess adds back these provisions and reports trade receivables at the gross amount. Provision
for bad and doubtful debts is captured separately under current liabilities and provisions.
A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.
Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.
On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange favourable leads to recognition of financial derivative assets.
E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.
Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an
option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
This field captures current portion of derivative financial instruments assets.
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
• cash
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.
As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:
• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument
• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.
This data field captures the outstanding value of financial deposits that have been placed on a short term basis, i.e.
with the expectation that the same will be returned within a period of 12 months from the balance sheet date.
This field is a child of the indicator ’Short term financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
Infrastructure for public services such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution
facilities, energy supply and telecommunication networks has traditionally been constructed, operated and main-
tained by the public sector and financed through public budget appropriation.
In recent times, governments have introduced contractual service arrangements to attract private sector participation
in the development, financing, operation and maintenance of such infrastructure. The infrastructure may already
exist, or may be constructed during the period of the service arrangement. An arrangement involves a private sector
entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example,
by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The
operator is paid for its services over the period of the arrangement. The arrangement is governed by a contract that
sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes. Such
an arrangement is often described as a build-operate-transfer , a rehabilitate-operate-transfer or a public-to-private
service concession arrangement.
A feature of these service arrangements is the public service nature of the obligation undertaken by the operator.
Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity
of the party that operates the services. The service arrangement contractually obliges the operator to provide the
services to the public on behalf of the public sector entity. Other common features are: (a) the party that grants the
service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity
to which the responsibility for the service has been devolved. (b) the operator is responsible for at least some of the
management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor.
(c) the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the
service arrangement (d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition
at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party
initially financed it.
If the operator provides construction or upgrade services the consideration received or receivable by the operator
shall be recognized at its fair value. The consideration may be rights to: (a) a financial asset, or (b) an intangible
asset.
The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive
cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has
little, if any, discretion to avoid payment, usually because the agreement is enforceable by law. The operator has
an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or
determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and
specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure
meets specified quality or efficiency requirements.
The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of
the public service. A right to charge users of the public service is not an unconditional right to receive cash because
the amounts are contingent on the extent that the public uses the service.
If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it
is necessary to account separately for each component of the operator s consideration. The consideration received
or receivable for both components shall be recognised initially at the fair value of the consideration received or
receivable.
The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract
terms and, when it exists, relevant contract law.
This field capture service concession receivables i.e. when company reports consideration receivable as financial
asset.Only service concession receivable which is short term in nature i.e expected to be realised within one year
from the balance sheet date is captured in this field.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, con-
vertible debentures, share warrants, employee share options. Potential equity shares are treated as dilutive
when their conversion to equity shares would decrease the earnings per share to the ordinary share holders.
In case the potential ordinary shares, upon conversion will not decrease the EPS then, they are considered as
anti-dilutive potential ordinary shares. Effects of these anti-dilutive potential ordinary shares are not taken
into account while calculating the diluted EPS.
After the potential equity shares are converted into equity shares, income and expenses associated with those
will no longer be earned or incurred. Therefore, the net profit is increased by the expenses that will be saved
and reduced by the income that will cease to accrue upon the conversion of the potential equity shares into
equity shares. This effect of the potential ordinary shares is adjusted against the amount of earnings used for
calculation of basic EPS to arrive at the earnings for calculating the diluted EPS. CMIE has diclosed such
amount separately in its EPS disclosure.
Weighted average number of shares used for calculation of basic EPS is adjusted by the number of shares that
will be issued on conversion of dilutive potential ordinary shares.
For example, in case the the entity has issued convertible debenturers, the denominator will be adjusted by
the number of shares that will be issued on conversion.
CMIE captures the potential addition to ordinary shares in case of converion of debt, exercise of employee
options/ warrants and others separtely in the EPS disclosure.
Alphabetical Listing
(Outflow) on account of cash and cash equivalent held Additions to biological assets excluding bearer plants
in disposed group, 2187 during the year, 1344
(Reduction) in surplus on a/c of issue of bonus shares, Additions to biological assets excluding bearer plants
614 during the year due to revaluation, 1345
(Reduction) in surplus on a/c of share buy back, 616 Additions to brands / trademark during the year, 1178
Additions to brands / trademark during the year due to
Access charges of telecom enterprises, 251
revaluation, 1179
Accrued expenses payable (short term), 1020
Additions to buildings during the year, 1254
Accrued income including interest receivables, 1888
Accrued income including interest receivables from Additions to buildings during the year (investment
property), 1451
group co./related parties, 1892
Accrued income including interest receivables from Additions to buildings during the year due to revalua-
group co./related parties (non-current), 1614 tion, 1255
Accrued income including interest receivables(non cur- Additions to communication equipment during the
rent), 1610 year, 1310
Accrued interest on bank deposit, 1890 Additions to communication equipment during the year
Accrued interest on bank deposit (non current), 1612 due to revaluation, 1311
Accrued interest receivable, 1889 Additions to computers and IT systems during the year,
Accrued interest receivable(non current), 1611 1275
Accumulated allowance for uncollectible minimum Additions to computers and IT systems during the year
lease payments receivables, 2153 due to revaluation, 1276
Actuarial gain/(loss) on defined-benefit retirement obli- Additions to electrical installations and fittings during
gations, 458 the year, 1282
Addendum info on long term investments, 1550 Additions to electrical installations and fittings during
Addendum info on short term investments, 1797 the year due to revaluation, 1283
Addendum information of Expenses, 381 Additions to freehold & leasehold land during the year,
Addendum information of Income, 96 1224
Addendum Information of Liabilities, 1078 Additions to freehold & leasehold land during the year
Addendum information of remuneration to Directors’ / due to revaluation, 1225
KMP, 384 Additions to furniture and fixtures during the year, 1324
Addendum information on fixed assets, 1415 Additions to furniture and fixtures during the year due
Addition till date in fixed assets due to revaluation, to revaluation, 1325
1431 Additions to furniture and other fixed assets during the
Addition to gfa due to fluctuation in forex rate, 1415 year, 1337
Additions during the year, 509 Additions to furniture and other fixed assets during the
Additions to biological assets - bearer plants during the year due to revaluation, 1338
year, 1240 Additions to goodwill during the year, 1149
Additions to biological assets - bearer plants during the Additions to goodwill during the year due to revalua-
year due to revaluation, 1241 tion, 1150
Additions to intangible assets during the year, 1206 Additions to software during the year, 1157
Additions to intangible assets during the year due to Additions to software during the year due to revalua-
revaluation, 1207 tion, 1158
Additions to investment property during the year, 1434 Additions to technical knowhow including product de-
Additions to land and buildings, including bearer plants signs / formulae etc. during the year, 1192
during the year, 1260 Additions to technical knowhow including product de-
Additions to land and buildings, including bearer plants signs / formulae etc. during the year due to
during the year due to revaluation, 1261 revaluation, 1193
Additions to land during the year (investment property), Additions to transport & communication equipment
1443 and infrastructure during the year, 1316
Additions to leasehold improvements during the year, Additions to transport & communication equipment
1247 and infrastructure during the year due to reval-
Additions to leasehold improvements during the year uation, 1317
due to revaluation, 1248 Additions to transport & other infrastructure during the
Additions to licenses & trade related rights during the year, 1296
year, 1171 Additions to transport & other infrastructure during the
Additions to licenses & trade related rights during the year due to revaluation, 1297
year due to revaluation, 1172 Additions to transport equipment and vehicles during
Additions to mining / oil & gas properties during the the year, 1303
year, 1233 Additions to transport equipment and vehicles during
Additions to mining / oil & gas properties during the the year due to revaluation, 1304
year due to revaluation, 1234 Adjustment for share of (profit) / loss of associates /
Additions to mining rights etc during the year, 1164 joint venture, 2008
Additions to mining rights etc during the year due to Adjustment to the carrying amount of long term finan-
revaluation, 1165 cial investments in group/related companies
Additions to other fixed assets during the year, 1331 (excl equity method accounted invest), 1508
Additions to other fixed assets during the year due to Adjustment to the carrying amount of long term finan-
revaluation, 1332 cial investments in other companies, 1509
Additions to other intangible assets during the year, Adjustment to the carrying amount of short term finan-
1199 cial investments in group/related companies
Additions to other intangible assets during the year due (excl equity method accounted invest), 1755
to revaluation, 1200 Adjustment to the carrying amount of short term finan-
Additions to patents & copyrights during the year, 1185 cial investments in other companies, 1756
Additions to patents & copyrights during the year due Adjustments due to (profit) / loss on disposal of assets
to revaluation, 1186 classified as held for sale / discontinued oper-
Additions to plant & machinery, computers and electri- ations, 1995
cal installations during the year, 1288 Adjustments due to (profit) / loss on disposal of invest-
Additions to plant & machinery, computers and electri- ment properties (incl held for sale), 1998
cal installations during the year due to revalu- Adjustments due to (profit) / loss on disposal of non-
ation, 1289 financial assets, 1994
Additions to plant and machinery during the year, 1268 Adjustments due to (profit) / loss on disposal/ dilution
Additions to plant and machinery during the year due of subsidiaries / associates / jointly controlled
to revaluation, 1269 entities, 1997
Additions to PPE during the year, 1215 Adjustments due to (profit) / loss on financial instru-
Additions to PPE during the year due to revaluation, ments and other investments, 1999
1216 Adjustments due to (profit) or loss on investments, 1996
Adjustments due to foreign exchange (gain) or loss, Allowance/provision for impairment of trade and other
2001 receivables (exclg loans & adv.), 319
Adjustments due to minority interest income, 2009 Amortisation of capital government grant, 64
Adjustments due to other provisions & impairments, Amortisation of deferred expenditure, 307
1992 Amortisation of deferred income, 63
Adjustments due to provision or liabilities written back, Amortisation of intangible assets, 302
1993 Arrears of depreciation, 544
Adjustments for (increase) / decrease in fair value of Arrears of preference dividend, 1970
PPE & intangible assets & other non-financial Arrears paid during the year, 154
assets, 2000 Asset classified as held for sale & discontinued opera-
Adjustments for amortisation of government grant, tions (long term), 1680
2007 Asset classified as held for sale & discontinued opera-
Adjustments for amortisations & other assets written tions (short term), 1933
off, 1991 Assets of disposed group, 2189
Adjustments for depreciation & amortisation of tangi- Audit fees, 196
ble / intangible assets, 1989 Auditors fees, 195
Adjustments for dividend income, 2005 Auditors fees for company law matters & others, 198
Adjustments for fair value (gain) / loss on FVTPL fi- Auditors fees for taxation matters, 197
nancial instruments, 2002 Authorised Capital, 1078
Adjustments for finance cost, 2003 Authorised equity capital, 1081
Adjustments for impairment / (reversal of impairment) Authorised equity shares, 1078
of PPE & intangible assets & other non- Authorised preference capital, 1082
financial assets, 1990 Authorised preference shares, 1079
Adjustments for interest income, 2004 Authorised unclassified capital, 1083
Adjustments for other non operating / non cash ex- Authorised unclassified shares, 1080
penses or income, 2010 Average net profit for last three financial year, 2114
Advance to employee benefit trust / net plan assets
(short term), 1920 Bad debts recovered, 71
Advance to employee benefit trust / net plan assets(non Bad trade receivables written off / bad debts written off,
current), 1668 326
Advertising expenses, 213 Bad trade receivables, claims, advances and other re-
Aggregate deferred tax adjustment of not reclassifiable ceivables written off, 325
OCI, 462 Bank borrowing from rbi excl current portion, 824
Agricultural income tax, 378 Bank charges and commission, 266
Agricultural tax provision (long term), 859 Basic EPS from continuing and discontinuing opera-
Agricultural tax provision (short term), 1052 tions, 2170
Allowance / impairment of inventories, 315 Basic EPS from continuing operations, 2171
Allowance / provision for impairment on investment in Basic EPS from discontinuing operations, 2173
an associate, 350 Bill discounting, 52
Allowance / provision for impairment on investment in Bill discounting charges, 289
group companies, 347 Bills and cheques discounted, 1935
Allowance / provision for impairment on investment in Bills discounted with bank (secured), 906
JV, 349 Bills discounted with bank (unsecured), 908
Allowance / provision for impairment on investment in Bills receivable, 1817
subsidiary, 348 Biological assets excluding bearer plants (current),
Allowance / provisions for other contingencies, 323 1932
Biological assets other than bearer plants written off, Cash (outflow) due to interest paid, 2074
330 Cash (outflow) due to issue expenses, 2073
Bonds issued by directors and promoters in their per- Cash (outflow) due to purchase of associated companies
sonal capacity, 1963 and JV, 2034
Bonds issued for disputed custom duties, 1960 Cash (outflow) due to purchase of financial instruments
Bonds issued for disputed excise, 1959 / other investments, 2036
Bonds issued for disputed income tax, 1958 Cash (outflow) due to purchase of Intangible assets,
Bonds issued for disputed sales tax, 1961 2026
Bonds issued for disputed taxes, 1957 Cash (outflow) due to purchase of investment proper-
Bonds issued for other disputed taxes, 1962 ties, 2035
Bonds issued for other purposes, 1964 Cash (outflow) due to purchase of investments, 2032
Bonds issued in favour of govt authorities, 1956 Cash (outflow) due to purchase of PPE & biological as-
Bonus & ex-gratia, 144 sets, 2025
Bonus shares issued during past five years, 1140 Cash (outflow) due to purchase of subsidiaries, 2033
Bonus shares issued during the year (Nos), 1109 Cash (outflow) due to redemption or buyback of capital
Book value of long term quoted investments, 1550 (incl. Purchase of treasury shares), 2061
Book value of long term unquoted investments, 1552 Cash (outflow) due to refund of application money(share/share
Book value of short term quoted investments, 1797 warrant), 2062
Book value of short term unquoted investments, 1799 Cash (outflow) due to repayment of long term borrow-
Brokerage & commission fees, 31 ings, 2070
Building leased out, 1420 Cash (outflow) due to repayment of short term borrow-
Buy back of shares during the year - amount, 1127 ings, 2071
Buy back of shares during the year - shares (Nos), 1112 Cash (outflow) due to repayment of total borrowings
(incl. Finance lease obligations), 2069
Call in arrears amount, 1141 Cash and cash equivalents as at the beginning of the
Capital issue expenses amortised, 309 year, 2083
Capital redemption reserves, 521 Cash and cash equivalents as at the end of the year, 2086
Capital reserves (incl. grants and subsidies), 518 Cash balance, 1818
Capital, debt, investment & other reserves, 517 Cash consideration received (discontinued operations),
Capital/deemed capital contributions/securities in the 2186
nature of capital, 478 Cash flow before exceptional items, 2020
Cargo handling charges of transport enterprises, 243 Cash flow before taxes generated from operations, 2018
Carriage Inward, 129 Cash flow statement, 1985
Carriage inward on finished goods, 137 Cash in hand, 1819
Cash (outflow) / inflow due to direct taxes (paid) / re- Cash in transit, 1820
fund, 2019 Cash inflow (outflow) due to miscellaneous financing
Cash (outflow) due to acquisition of additional activities, 2081
shares/interest in subsidiaries, 2063 Cash inflow / (outflow) due to cash subsidy, 2065
Cash (outflow) due to dividend paid, 2075 Cash inflow / (outflow) due to financing activities of
Cash (outflow) due to dividend paid by Company to discontinued operations, 2080
shareholders, 2076 Cash inflow / (outflow) due to investment activities of
Cash (outflow) due to dividend paid by subsidiaries to discontinued operations, 2052
non-controlling interest, 2077 Cash inflow / (outflow) due to items not classified as
Cash (outflow) due to dividend tax paid, 2078 above, 2084
Cash (outflow) due to DRE / miscellaneous expendi- Cash inflow / (outflow) on settlement/cancellation of
ture, 2022 derivative contracts, 2072
Cash inflow due to disposal of assets classified as held Cash inflow or (outflow) due to advances and loans to
for sale, 2029 subs or group companies, 2042
Cash inflow due to disposal of discontinued operations, Cash inflow or (outflow) due to bank balance not con-
2051 sidered as cash and cash equivalent/restricted
Cash inflow due to disposal of PPE & biological assets, cash, 2048
2027 Cash inflow or (outflow) due to decrease or (increase)
Cash inflow due to dividend received, 2046 in Advances (banks or fis), 2015
Cash inflow due to dividend received from group com- Cash inflow or (outflow) due to decrease or (increase)
panies, 2047 in capital wip, 2030
Cash inflow due to interest received, 2045 Cash inflow or (outflow) due to decrease or (increase)
Cash inflow due to proceeds from issue of equity shares, in inventories, 2013
2056 Cash inflow or (outflow) due to decrease or (increase)
Cash inflow due to proceeds from issue of preference in trade & other receivables, 2012
shares, 2058 Cash inflow or (outflow) due to disbursements, 2049
Cash inflow due to proceeds from issue of share war- Cash inflow or (outflow) due to increase or (decrease)
rants, 2060 in trade & other payables, 2014
Cash inflow due to proceeds from issue of shares by Cash inflow or (outflow) due to miscellaneous investing
subsidiaries to non-controlling shareholders, activity, 2053
2059 Cash inflow or (outflow) due to others, 2016
Cash inflow due to proceeds from long term borrow- Cash inflow or (outflow) from exceptional items (not
ings, 2067 covered above), 2021
Cash inflow due to proceeds from reissue of treasury Cash inflow or (outflow) from exceptional items of fi-
shares, 2057 nancing activities, 2079
Cash inflow due to proceeds from share issues (includ- Cash inflow or (outflow) from exceptional items of in-
ing share premium), 2055 vesting activities, 2050
Cash inflow due to proceeds from short term borrow- Cash inflow or (outflow) from operating activities of
ings, 2068 discontinued operations, 2017
Cash inflow due to sale of additional shares / interest in Change in Excise duty on stock of finished goods, 119
subsidiaries, 2064 Change in stock, 98
Cash inflow due to sale of intangible assets, 2028 Change in stock of finished goods (including in transit),
Cash inflow due to total borrowings (incl. Finance lease 99
obligations), 2066 Change in stock of finished goods of real estate and
Cash inflow from disposal of associated companies and construction, 112
JV, 2039 Change in stock of real estate and construction, 111
Cash inflow from disposal of investment properties, Change in stock of wip and semifinished goods (includ-
2040 ing in transit), 106
Cash inflow from disposal of subsidiaries, 2038 Change in wip of real estate and construction, 115
Cash inflow from sale/maturity of financial instruments Cheques and drafts in hand, 1821
/ other investments, 2041 Claims not acknowledged as debt, 1967
Cash inflow from sale/maturity of investments, 2037 Closing stock of finished goods, 103
Cash inflow or (outflow) due to acquisition or merger Closing stock of finished goods in transit, 105
or hiving off of companies or units, 2031 Closing stock of finished goods of real estate and con-
Cash inflow or (outflow) due to advances and loans to struction, 114
others, 2043 Closing stock of raw material, 133
Cash inflow or (outflow) due to advances and loans to Closing stock of semi finished goods in transit, 110
related parties (other than group cos), 2044 Closing stock of stock-in-trade, 104
Closing stock of wip and semifinished goods, 109 CSR amount unspent pertaining to the current year,
Closing stock of wip of construction activities, 117 2119
Commitment on capital account, 1977 CSR expenditure to be incurred as per Companies Act
Commitment on other/revenue account, 1978 2013, 2115
Commitments, 1976 Cumulative depreciation on biological assets - bearer
Communications expenses, 216 plants, 1243
Company code, 1 Cumulative depreciation on biological assets excluding
Construction income, 13 bearer plants, 1347
Consultancy fees, 199 Cumulative depreciation on brands / trademark, 1181
Consultancy fees to auditors, 200 Cumulative depreciation on buildings, 1257
Consultancy fees to others, 201 Cumulative depreciation on communication equipment,
1313
Contingency reserves, 532
Cumulative depreciation on computers and IT systems,
Contingent / deferred consideration (current assets),
1278
1898
Cumulative depreciation on electrical installations &
Contingent / deferred consideration (current liabilities),
fittings, 1285
1010
Cumulative depreciation on freehold & leasehold land,
Contingent / deferred consideration (non-current as-
1227
sets), 1620
Cumulative depreciation on furniture and fixtures, 1327
Contingent / deferred consideration (non-current liabil-
Cumulative depreciation on furniture and other fixed as-
ities), 848
sets, 1340
Contingent Assets, 1975
Cumulative depreciation on goodwill, 1152
Contingent liabilities, 1934
Cumulative depreciation on intangible assets, 1210
Contingent rent received recognised as income - Oper- Cumulative depreciation on investment property, 1436
ating lease, 2168
Cumulative depreciation on land and buildings, includ-
Contingent rents, 2162 ing bearer plants, 1263
Contingent rents received recognised as income - Fi- Cumulative depreciation on leased in assets, 1430
nance lease, 2154 Cumulative depreciation on leased out assets, 1424
Contingent rents recognised as an expense during the Cumulative depreciation on leasehold improvements,
period, 2140 1250
Contribution to jpc, 172 Cumulative depreciation on licenses & trade related
Contribution to oil pool account, 171 rights, 1174
Contribution to provident fund, 145 Cumulative depreciation on mining / oil & gas proper-
Corporate tax, 369 ties, 1236
Cost audit fees, 205 Cumulative depreciation on mining rights, 1167
Cost of hedging/FV changes in time value of op- Cumulative depreciation on other fixed assets, 1334
tion/forward element of forward contract (not Cumulative depreciation on other intangible assets,
reclassifiable), 454 1202
Cost of hedging/FV changes in time value of op- Cumulative depreciation on patents & copyrights, 1188
tion/forward element of forward contract (re- Cumulative depreciation on plant & machinery, com-
classifiable), 439 puters and electrical installations, 1291
Counter guarantees excluding financial guarantees by Cumulative depreciation on plant and machinery, 1271
company on behalf of others, 1954 Cumulative depreciation on PPE, 1219
Counter guarantees for group companies, 1955 Cumulative depreciation on software, 1160
Credit card fees, 34 Cumulative depreciation on technical knowhow includ-
CSR Activity, 2114 ing product designs / formulae etc., 1195
Cumulative depreciation on transport & communica- Cumulative Impairment of transport equipment and ve-
tion equipment and infrastructure, 1319 hicles, 1371
Cumulative depreciation on transport & other infras- Current account in banks outside India (short term),
tructure, 1299 1833
Cumulative depreciation on transport equipment and Current account in banks within India (short term),
vehicles, 1306 1824
Cumulative Impairment of biological assets - bearer Current assets (incl. short term investments, loans &
plants, 1362 advances), 1681
Cumulative Impairment of biological assets excluding Current financial assets, 1716
bearer plants, 1376 Current financial liabilities, 897
Cumulative Impairment of brands & trademark, 1354 Current liabilities, 896
Cumulative Impairment of building, 1364 Current maturities of finance lease obligation, 991
Cumulative Impairment of communication equipment, Current maturities of long term debt (incl pref. share
1372 capital), 990
Cumulative Impairment of computers and it systems, Current maturities of long term debt & lease (incl pref.
1367 share capital), 989
Cumulative Impairment of electrical installations, 1368 Current maturities of secured finance lease obligations,
Cumulative Impairment of furniture and fixtures, 1374 992
Cumulative Impairment of furniture and other fixed as- Current maturities of unsecured finance lease obliga-
sets, 1373 tions, 993
Cumulative Impairment of goodwill, 1350 Current portion of borrowings from rbi, 736
Cumulative Impairment of intangible assets, 1349 Current portion of interest accrued and due (long term)
Cumulative Impairment of investment property, 1438 on borrowings, 714
Cumulative Impairment of land, 1360 Current portion of long term borrowing from banks,
Cumulative Impairment of land and building, 1359 632
Cumulative Impairment of leasehold improvements, Current portion of long term borrowing from financial
1363 institutions including NBFC’s, 636
Cumulative Impairment of licenses & trade related Current portion of long term borrowings (incl pref.
rights, 1353 share capital), 740
Cumulative Impairment of mining / oil & gas proper- Current portion of long term borrowings from central &
ties, 1361 state govt, 644
Cumulative Impairment of mining rights, 1352 Current portion of long term borrowings guaranteed by
Cumulative Impairment of other fixed assets, 1375 directors, 739
Cumulative Impairment of other intangible assets, 1357 Current portion of long term borrowings syndicated
Cumulative Impairment of patents & copyrights, 1355 across banks & institutions, 648
Cumulative Impairment of plant & machinery, comput- Current portion of long term convertible debentures and
ers and electrical installations, 1365 bonds, 669
Cumulative Impairment of plant and machinery, 1366 Current portion of long term debentures and bonds, 668
Cumulative Impairment of PPE (Ind AS), 1358 Current portion of long term deferred credit, 710
Cumulative Impairment of software, 1351 Current portion of long term fixed deposits, 722
Cumulative Impairment of technical knowhow includ- Current portion of long term fixed deposits from pro-
ing product designs/formulae etc., 1356 moters, directors and shareholders., 724
Cumulative Impairment of transport & communication Current portion of long term fixed deposits from public,
equipment & infrastructure, 1369 723
Cumulative Impairment of transport & other infrastruc- Current portion of long term foreign currency borrow-
ture, 1370 ings, 687
Current portion of long term inter-corporate loans, 701 Deductions from biological assets - bearer plants during
Current portion of long term loans from group & asso- the year, 1242
ciate business enterprises, 703 Deductions from biological assets excluding bearer
Current portion of long term loans from other business plants during the year, 1346
enterprises, 704 Deductions from brands / trademark during the year,
Current portion of long term loans from promoters, di- 1180
rectors and shareholders (individuals), 691 Deductions from buildings during the year, 1256
Current portion of long term loans from subsidiary Deductions from communication equipment during the
companies, 702 year, 1312
Current portion of long term maturities of finance lease Deductions from computers and IT systems during the
obligations, 718 year, 1277
Current portion of long term non-convertible deben- Deductions from electrical installations and fittings dur-
tures and bonds, 670 ing the year, 1284
Current portion of long term preference share capital, Deductions from freehold & leasehold land during the
626 year, 1226
Current portion of other long term borrowings, 731 Deductions from furniture and fixtures during the year,
Current portion of secured long term convertible deben- 1326
tures and bonds, 660
Deductions from furniture and other fixed assets during
Current portion of secured long term debentures and the year, 1339
bonds, 658
Deductions from goodwill during the year, 1151
Current portion of secured long term non-convertible
Deductions from intangible assets during the year, 1209
debentures and bonds, 659
Deductions from investment property during the year,
Current portion of sub-ordinated debt, 734
1435
Current portion of unsecured long term convertible
Deductions from land and buildings, including bearer
debentures and bonds, 666
plants during the year, 1262
Current portion of unsecured long term debentures and
bonds, 665 Deductions from leasehold improvements during the
Current portion of unsecured long term non-convertible year, 1249
debentures and bonds, 667 Deductions from licenses & trade related rights during
Current provisions, 1048 the year, 1173
Current tax assets / Advance payment of tax (short Deductions from mining / oil & gas properties during
term), 1916 the year, 1235
Current tax liabilities / Corporate tax provision (long Deductions from mining rights etc during the year,
term), 855 1166
Current tax liabilities / Corporate tax provision (short Deductions from other fixed assets during the year,
term), 1049 1333
CWIP & Intangible assets under development (net of Deductions from other intangible assets during the year,
impairment), 1412 1201
CWIP of Investment properties (net of impairment), Deductions from patents & copyrights during the year,
1440 1187
Deductions from plant & machinery, computers and
DDT payable - dividend on preference shares, 1032 electrical installations during the year, 1290
Debenture and bond redemption reserves, 520 Deductions from plant and machinery during the year,
Debt instruments through OCI reserve, 540 1270
Debt pre-payment charges, 286 Deductions from PPE during the year, 1218
Deduction to gfa due to fluctuation in forex rate, 1416 Deductions from software during the year, 1159
Deductions from technical knowhow including product Depreciation on investment property for the year, 1437
designs / formulae etc. during the year, 1194 Depreciation on land and buildings, including bearer
Deductions from transport & communication equip- plants for the year, 1264
ment and infrastructure during the year, 1318 Depreciation on land for the year (investment property),
Deductions from transport & other infrastructure during 1446
the year, 1298 Depreciation on leasehold improvements for the year,
Deductions from transport equipment and vehicles dur- 1251
ing the year, 1305 Depreciation on licenses & trade related rights for the
Deemed capital contribution from related parties, 481 year, 1175
Deemed export, 2094 Depreciation on mining / oil & gas properties for the
Deferred government grant (long term), 890 year, 1237
Deferred government grant (short term), 1028 Depreciation on mining rights for the year, 1168
Deferred income (long term), 889 Depreciation on other fixed assets for the year, 1335
Deferred income liabilities (short term), 1027 Depreciation on other intangible assets for the year,
Deferred tax, 372 1203
Deferred tax adjustment of OCI, 450 Depreciation on patents & copyrights for the year, 1189
Deferred tax assets, 1628 Depreciation on plant & machinery, computers and
Deferred tax liability, 878 electrical installations for the year, 1292
Depreciation / amortisation, 298 Depreciation on plant and machinery for the year, 1272
Depreciation & amortisation of PPE, intangible assets Depreciation on PPE, 301
& investment property, 300 Depreciation on PPE for the year, 1220
Depreciation on assets given on operating lease (excl. Depreciation on software for the year, 1161
Investment properties), 304 Depreciation on technical knowhow including product
Depreciation on assets taken on finance lease, 305 designs / formulae etc. for the year, 1196
Depreciation on biological assets - bearer plants for the Depreciation on transport & communication equipment
year, 1244 and infrastructure for the year, 1320
Depreciation on biological assets excluding bearer Depreciation on transport & other infrastructure for the
plants for the year, 1348 year, 1300
Depreciation on brands / trademark for the year, 1182 Depreciation on transport equipment and vehicles for
Depreciation on buildings for the year, 1258 the year, 1307
Depreciation on buildings for the year (investment Depreciation provision written back, 74
property), 1454 Difference between normalised pat and pat reported by
Depreciation on communication equipment for the company, 416
year, 1314 Difference due to bad debts recovered, 418
Depreciation on computers and IT systems for the year, Difference due to depreciation provision written back,
1279 421
Depreciation on electrical installations & fittings for the Difference due to income tax adjustments of earlier
year, 1286 years, 430
Depreciation on freehold & leasehold land for the year, Difference due to Income tax refund (including inter-
1228 est), 419
Depreciation on furniture and fixtures for the year, 1328 Difference due to insurance claims, 426
Depreciation on furniture and other fixed assets for the Difference due to loss on impairment of non-current
year, 1341 non-financial assets, 431
Depreciation on goodwill for the year, 1153 Difference due to loss on sale of non-current non-
Depreciation on intangible assets for the year, 1211 financial assets, 432
Depreciation on Investment property, 303 Difference due to material / exceptional expenses, 429
Difference due to material/exceptional income, 417 Distribution expenses (including outward freight), 214
Difference due to other factors decreasing normalised Dividend equalisation reserve, 523
pat, 435 Dividend from group companies, 51
Difference due to other factors increasing normalised Dividend income, 50
pat, 428 Dividend on preference shares in the nature of liability,
Difference due to other provisions/impairment & credit 274
balances written back, 424 Dividend paid, 555
Difference due to profit on sale of non-finacial assets, Dividend payable, 1014
425 Dividend provisions, 1058
Difference due to provisions/impairment and credit bal- Dividend tax, 562
ances written back, 420 Dividend tax payable, 1031
Difference due to tax on exceptional items, 433 Dividend tax provision, 1065
Difference due to tax provisions written back, 422 Doctor’s and consultant’s fees, 254
Difference due to transfer from reserves, 434 Donations, 224
Difference due to transfer to reserves, 427
Difference due to write back of provision against trade Effects of currency translation on cash and cash equiv-
receivables/advances, 423 alents, 2085
Diluted EPS from continuing and discontinuing opera- Employee benefits expenses, 141
tions, 2174 Employee stock option reserve, 514
Diluted EPS from continuing operations, 2175 Employee stock option reserve addition, 515
Diluted EPS from discontinuing operations, 2176 Employee stock option reserve used, 516
Director’s sitting fees and commission to non-executive Entity as a lessee - Finance lease, 2131
director, 385 Entity as a lessee - Operating lease, 2155
Directors’ bonus and commission, 386 Entity as a lessor - Operating lease, 2164
Directors’ contribution to PF, 389 Entity as a lessor-Finance lease, 2142
Directors’ perquisites, 387 Environment and pollution control related expenses,
Directors’ remuneration, 384 226
Directors’ retirement benefits, 388 Equity attributable to owners of the company, 469
Directors’ salary, 384 Equity capital suspense, 488
Directors’ total remuneration, 390 Equity component of convertible debt/bonds/notes re-
Disclosure as per as-105 assets held for sale and discon- serve, 491
tinued operations, 2177 Equity component of fully paid up preference capital,
Disclosure as per ind as-17 leases, 2131 476
Disclosure as per ind as-33 EPS, 2170 Equity component of partly paid up preference capital,
Disclosure as per ind as-40 investment properties, 2123 477
Discontinued Operations Expenses, 2180 Equity component of preference share capital, 475
Discontinued Operations Revenue, 2179 Equity component of Secured long term convertible
Discount on commercial paper, 287 debentures and bonds, 493
Disputed claims or others, 1945 Equity component of Secured long term convertible
Disputed custom duties, 1942 debentures and bonds excl current portion,
Disputed excise, 1941 500
Disputed income tax, 1940 Equity component of secured long term foreign cur-
Disputed lease rentals, 1947 rency convertible bonds, 498
Disputed license fees, 1946 Equity component of secured long term foreign cur-
Disputed sales tax, 1943 rency convertible bonds excl current portion,
Disputed taxes, 1939 505
Equity Component of Secured long term fully convert- Equity shares issued against conversion of convertible
ible debentures and bonds, 494 loans / bonds / notes during the year (Nos),
Equity component of Secured long term fully convert- 1104
ible debentures and bonds excl current por- Equity shares issued against conversion of ecb, fccb.
tion, 501 during the year (Nos), 1107
Equity Component of Secured long term optionally Equity shares issued against conversion of preference
convertible debentures and bonds, 496 shares during the year (Nos), 1106
Equity component of Secured long term optionally Equity shares issued against exercise of share options
convertible debentures and bonds excl current during the year (Nos), 1098
portion, 503 Equity shares issued against exercise of share options
during the year (Nos) (non-cash), 1105
Equity Component of Secured long term partly convert-
ible debentures and bonds, 495 Equity shares issued against exercise of warrants during
the year (Nos), 1099
Equity component of Secured long term partly convert-
Equity shares issued for cash during the year (Nos),
ible debentures and bonds excl current por-
1096
tion, 502
Equity shares issued for other than cash during the year
Equity Component of Unsecured long term convertible (Nos), 1102
debentures and bonds, 497
Equity shares issued in consideration for the acquisition
Equity component of Unsecured long term convert- during the year (Nos), 1103
ible debentures and bonds excl current por- Equity shares issued under IPO/FPO during the year
tion, 504 (Nos), 1097
Equity component of unsecured long term foreign cur- Excess of contract costs over progress billings/Unbilled
rency convertible bonds, 499 revenue (non current), 1613
Equity component of unsecured long term foreign cur- Excess of progress billings over contract costs, 1040
rency convertible bonds excl current portion, Excise duty, 161
506 Executive directors’ remuneration, 391
Equity contribution from government, 480 Expenses capitalised, 382
Equity dividend (including special dividend), 556 Expenses on data centres, web hosting and co hosting,
Equity instruments through OCI reserve, 539 219
Equity share alloted during past five years on conver- Expenses on discontinuing operations, 401
sion of preference share, 1137 Expenses on isps for internet services, 221
Equity shares alloted during past five years on conver- Expenses on vsats, satellite links, 220
sion of ECB, FCCB., 1135 Expenses paid in advance (short term), 1915
Expenses paid in advance(non current), 1663
Equity shares alloted during past five years on conver-
Expenses recovered, 61
sion of loans and debt, 1134
Expenses transferred to DRE, 383
Equity shares alloted during past five years pursuant to
Export incentives including duty draw back, etc., 16
ESOPs (non-cash), 1136
Export obligations, 1979
Equity shares alloted during past five years pursuant to Export of construction services, 2090
the scheme of mergers & acquisitions, 1133
Export of goods(fob), 2088
Equity shares alloted during past five years without pay- Export of services, 2089
ment being received in cash, 1132
Equity shares at the beginning of the year (Nos), 1094 Fair value gain on agricultural produce and biological
Equity shares at the end of the year (Nos), 1116 assets other than bearer plant, 68
Equity shares issued against adrs/gdrs during past five Fair value gain on re-measurement of contingent / de-
years, 1138 ferred consideration, 90
Fair value gain on retained interest in a subsidiary, as- Forex earning – dividend, 2091
sociate or JV, 81 Forex earning – interest, 2092
Fair value gain on step acquisition of a subsidiary, 82 Forex spending – dividend, 2101
Fair value gain(loss) on effective cash flow hedge (not Forex spending – interest, 2100
reclassifiable), 453 Forex spending – travelling, 2102
Fair value gain(loss) on effective cash flow hedge (re- Forex spending others(incl payment for services), 2104
classifiable), 438 Forex spending royalty/ technical knowhow, 2103
Fair value gain/(loss) on debt instruments through other Forex transactions, 2087
comprehensive income, 440 Forfeited equity capital, 483
Fair value gain/(loss) on financial liability designated Forfeited number of equity shares, 484
as FVTPL attributable to liability’s credit risk, Fringe benefits tax, 379
457 From directors, 1142
Fair value loss on agricultural produce and biological From others, 1143
assets other than bearer plant, 232 Fully paid up equity capital (net of treasury capital),
Fair value loss on re-measurement of contingent / de- 472
ferred consideration, 363 Fund / wealth management fees, 35
Fair value loss on retained interest in a subsidiary, asso- Fund based financial services expenses, 269
ciate or JV, 353 Fund based financial services income, 39
Fair value loss on step acquisition of a subsidiary, 354 Future minimum finance lease payables, 2131
Fair value of Investment Properties, 2130 Future minimum finance lease payment receivables,
Fee based financial services expenses, 265 2143
Fee based financial services income, 30 Future minimum finance sublease payments expected
Films, programs rights, 259 to be received, 2141
Final dividend (including special dividend), 559 Future minimum operating lease payables, 2155
Final dividend payable, 1016 Future minimum operating lease receivables, 2164
Finance Lease Disclosures, 2131 Future minimum operating sublease receivables, 2159
Financial derivative instruments (Current assets), 1876 FVTOCI reserve, 538
Financial derivative instruments (current liabilities),
1008 Gain / (loss) on remeasurement of post-employee ben-
Financial derivative instruments (non-current assets), efit obligation (net of tax), 610
1595 Gain / (loss) on transactions with NCI, 612
Financial derivative instruments (non-current liabili- Gain on corporate and debt restructuring (inclg. one
ties), 846 time debt waiver), 79
Financial services expenses, 264 Gain on disposal of biological assets other than bearer
Fiscal benefits, 15 plant, 87
Fiscal benefits to oil companies, 17 Gain on disposal of intangible assets, 86
Fixed assets revaluation reserve, 545 Gain on disposal of investment properties, 88
Food & beverages expenses of transport enterprises, Gain on disposal of non-current assets held for sale /
242 slump sale, 89
Food & beverages of hotels & restaurants, 238 Gain on disposal of non-current non-financial assets, 83
Foreign currency monetary item translation difference Gain on disposal of PPE (inclg. bearer plants), 85
a/c, 529 Gain on disposal of PPE & Intangible assets, 84
Foreign currency translation reserve, 528 Gain on disposal/re-measurement of assets/liabilities of
Foreign exchange gain/(loss) on translation of foreign discontinuing operations, 407
operations, 441 Gain on financial instruments, 56
Foreign project reserves, 524 Gain on revaluation of PPE / intangible asset, 452
Impairment of intangible assets for the year, 1378 Income tax adjustments of earlier years (incl. DTA &
Impairment of investment Property, 343 MAT), 365
Impairment of investment property for the year, 1439 Income tax components of not reclassifiable OCI, 461
Impairment of land and building for the year, 1388 Income tax expense / (credit), 2181
Impairment of land for the year, 1389 Income tax on reclassifiable OCI, 449
Impairment of leasehold improvements for the year, Income tax refund (including interest), 72
1392 Indigenous raw materials consumed, 2106
Impairment of licenses & trade related rights for the Indigenous stores & spares consumed, 2109
year, 1382 Indirect taxes, 160
Impairment of mining / oil & gas properties for the year, Indirect taxes payable, 1033
1390 Industrial sales, 7
Impairment of mining rights for the year, 1381 Information type, 2
Impairment of non-current non-financial assets, 339 Insurance claims, 91
Impairment of other fixed assets for the year, 1404 Insurance premium other than transit premium, 190
Impairment of other intangible assets for the year, 1386 Insurance premium paid, 189
Impairment of other non-financial assets, 346 Intangible assets under development, 1414
Impairment of patents & copyrights for the year, 1384 Inter-office/branch adjustments (liabilities), 1046
Impairment of plant & machinery, computers and elec- Inter-office/branch adjustments (long term liabilities),
trical installations for the year, 1394 893
Impairment of plant and machinery for the year, 1395 Inter-office/branch adjustments of receivables, 1924
Impairment of PPE (Ind AS) for the year, 1387 Inter-office/branch adjustments of receivables(non cur-
Impairment of property, plant and equipment, 340 rent), 1673
Impairment of software for the year, 1380 Interest accrued and due (long term) on borrowings,
Impairment of technical knowhow including product 711
designs/formulae etc. for the year, 1385 Interest accrued and due (long term) on borrowings excl
Impairment of transport & communication equipment current portion, 808
& infrastructure for the year, 1398 Interest accrued and due (long term) on secured bor-
Impairment of transport & other infrastructure for the rowings, 712
year, 1399 Interest accrued and due (long term) on secured bor-
Impairment of transport equipment and vehicles for the rowings excl current portion, 809
year, 1400 Interest accrued and due (long term) on unsecured bor-
Impairment on assets classified as held for sale, 344 rowings, 713
Import of capital goods (cif), 2099 Interest accrued and due (long term) on unsecured bor-
Import of finished goods (cif), 2098 rowings excl current portion, 810
Import of raw materials (cif), 2096 Interest accrued and due on borrowings, 966
Import of stores and spares (cif), 2097 Interest accrued and due on secured borrowings, 967
Imported raw materials consumed, 2107 Interest accrued and due on un-secured borrowings, 968
Imported stores & spares consumed, 2110 Interest accrued and not due on secured borrowings
Income from carbon credits, 67 (long term), 841
Income from discontinuing operations, 399 Interest accrued and not due on secured borrowings
Income from financial services, 29 (short term), 1000
Income from non-financial services, 21 Interest accrued and not due on unsecured borrowings
Income from repairs & maintenance including after- (long term), 842
sales service income, 12 Interest accrued and not due on unsecured borrowings
Income from treasury operations, 55 (short term), 1001
Income tax / witholding tax / tds payable, 1030 Interest accrued but not due (long term), 839
Interest accrued but not due (short term), 998 Internal transfers, 97
Interest accrued but not due on borrowings (short term), Internal transfers of raw materials (including own quar-
999 rying), 381
Interest accrued but not due on long term borrowings, Inventories written off / written down, 331
840 Investment allowance reserves, 522
Interest accrued on others (long term), 844 Investment banking fees, 36
Interest accrued on others (short term), 1003 Investment fluctuation reserve, 526
Interest accrued on trade payables (long term), 843 Investment Property written off, 332
Interest accrued on trade payables (short term), 1002 Issue of Equity shares during the year (Nos), 1095
Interest bearing short term loans provided to business Issued Capital, 1084
enterprises, 1865 Issued equity capital, 1086
Interest bearing short term loans provided to group Issued equity shares, 1084
companies, 1862 Issued preference capital, 1087
Interest expense, 270 Issued preference shares, 1085
Interest free short term loans provided to business en- It enabled services charges, 204
terprises, 1864 IT/ITES & other professional services, 202
Interest free short term loans provided to group compa- Items that may be reclassified to P&L, 437
nies, 1861 Items that may not be reclassified to P&L, 451
Interest from group companies, 49
Interest income, 40 Job-work income, 11
Interest income from banks, 41
Key-man insurance to employees, 192
Interest income of cos other than banks from invest-
KMP remuneration, 392
ments, 42
KMP salary, 392
Interest income of cos other than banks from loans and
KMP total remuneration, 393
advances, 44
Interest income of cos other than banks from money Laundry expenses of hotels & restaurants, 239
market operations, 46 Lease equalisation assets/reserve (short term), 1918
Interest income of cos other than banks from other Lease equalisation assets/reserve(non current), 1665
sources, 47 Lease equalisation liabilities/reserve (long term), 892
Interest income of cos other than banks on overdue Lease equalisation liabilities/reserve (short term), 1045
trade receivables, 43 Lease equalisation reserves, 531
Interest income on finance leases, 45 Leased in assets, gross (excl. Leased land), 1425
Interest on bank overdrafts, 276 Leased in buildings, 1426
Interest on debenture, 273 Leased in others assets, 1429
Interest on delayed/deferred income tax payment, 279 Leased in plant and machinery, 1427
Interest on finance lease, 281 Leased in vehicles, 1428
Interest on long term borrowings / convertible borrow- Leased out assets, gross (excl. Leased land), 1419
ings, 271 Legal charges, 206
Interest on recallable/defaulted loans/borrowings, 1018 Less : raw material transferred on hive-off and de-
Interest on short term borrowings / bank overdrafts / mergers, 132
revolving credit facility, 275 Less: adjustment to the carrying amount of long term
Interest on trade payables, 277 financial investments (excl equity method ac-
Interest payable to directors, 272 counted invest), 1507
Interest tax, 173 Less: adjustment to the carrying amount of short term
Interim dividend, 557 financial investments (excl equity method ac-
Interim dividend payable, 1015 counted invest), 1754
Less: Allowance for impairment on long term equity Less: provision for impairment / diminution in value of
investment in associates accounted for using short term financial investments, 1794
equity method, 1462 Less: provisions for other diminution/adjustments on
Less: Allowance for impairment on long term equity fixed assets, 1408
investment in JV accounted for using equity Less: transfer from fixed asset revaluation reserve, 306
method, 1467 Less: unearned finance income, 2148
Less: Allowance for impairment on short term equity Less: utilised for issue of bonus shares, 510
investment in associates accounted for using
Less:Depreciation of Investment Properties, 2128
equity method, 1710
Less:Direct operating expenses from property that did
Less: Allowance for impairment on short term equity
not generate rental Income, 2125
investment in JV accounted for using equity
method, 1715 Less:Direct operating expenses from property that gen-
Less: arrears of depreciation, 1407 erated rental income, 2124
Less: cenvat credit, 130 Letter of Comfort, 1980
Less: Compensation to employees capitalised, 157 Letter of credit issued by banks, 1938
Less: Compensation to employees transferred to DRE, Letter of credit issued by the company, 1936
158 Letter of credit issued by the company for group com-
Less: cumulative depreciation on buildings (investment panies, 1937
property), 1453 Liabilities associated with group of asset held for sale
Less: cumulative depreciation on land (investment & discontinued operations (long term), 895
property), 1445 Liabilities associated with group of asset held for sale
Less: cumulative impairment loss on buildings (invest- & discontinued operations (short term), 1076
ment property), 1455 Liabilities of un-called and partly paidup shares &
Less: cumulative impairment loss on land (investment debentures, 1972
property), 1447 Liabilities of underwriting obligation, 1973
Less: Deductions to buildings during the year (invest- Liabilities on account of forward foreign exchange con-
ment property), 1452 tract, 1966
Less: Deductions to land during the year (investment
Liabilities on account of non fulfilment of export obli-
property), 1444
gation, 1965
Less: Deferred tax assets and credit, 375
Liability component of convertible secured short term
Less: Expenses charged to other expenditure heads, 336
debentures, 927
Less: future finance charges, 2135
Liability component of convertible unsecured short
Less: Income capitalised, 93
term debentures and bonds, 933
Less: income transferred to DRE, 95
Less: indirect tax credits, 176 Liability component of fully convertible secured short
Less: Interest capitalised, 282 term debentures and bonds, 928
Less: Interest income capitalised, 94 Liability component of long term convertible prefer-
Less: Interest transferred to DRE, 283 ence share capital, 624
Less: Liabilities of disposed group, 2190 Liability component of long term convertible prefer-
Less: MAT credit created, 371 ence share capital excl current portion, 742
Less: NFA trfd. to assets held for sale (break-up of Liability component of optionally convertible secured
gross & cum dep not available), 1409 short term debentures and bonds, 930
Less: Other capitalisation, 334 Liability component of partly convertible secured short
Less: Other expenses transferred to DRE, 335 term debentures and bonds, 929
Less: provision for impairment / diminution in value of Liability component of preference capital suspense ac-
long term financial investments, 1547 count, 851
Long term deposits from employees (fin), 838 Long term foreign currency borrowings excl equity
Long term deposits from employees (non-fin), 886 component of convt bonds, 671
Long term deposits lodged as security / restricted de- Long term foreign currency borrowings excl equity
posits, 1608 component of convt bonds (ecp), 775
Long term deposits with government and statutory au- Long term fully paid up preference capital, 623
thorities (fin), 1601 Long term fully paid up preference share capital excl
Long term deposits with government and statutory au- current portion, 741
thorities (non-fin), 1656 Long term housing loans by finance companies, 1568
Long term financial advances considered bad & doubt- Long term in debt instruments (incl. debentures) other
ful, 1624 than government debentures and bonds, 1527
Long term financial advances due from directors,md Long term inter-corporate loans, 692
and managers, 1626 Long term inter-corporate loans excl current portion,
Long term financial advances due from firms in which 794
directors, etc are interested, 1625 Long term interest bearing loans provided to business
Long term financial advances received, 849 enterprises, 1584
Long term financial advances received from group com- Long term interest bearing loans provided to group
panies, 850 companies, 1581
Long term financial advances recoverable in cash, 1605 Long term interest free loans provided to business en-
Long term financial advances recoverable in cash due terprises, 1583
from group companies, 1606 Long term interest free loans provided to group compa-
Long term financial advances to employees and direc- nies, 1580
tors, 1604 Long term inventories, 1631
Long term financial assets considered good & secured, Long term invest in debt instruments / debenture (excl
1622 equity method accounted invest) other than
Long term financial assets considered good but unse- government debentures and bonds, 1486
cured, 1623 Long term investment in bonds and securities of gov-
Long term financial guarantee obligations, 852 ernment and local bodies, 1494, 1535
Long term financial investments, 1510 Long term investment in dated securities of govt, 1495,
Long term financial investments (excl equity method 1536
accounted invest), 1469 Long term investment in debt instruments, 1526
Long term finished & semi-finished goods (including in Long term investment in debt instruments (excl equity
transit), 1638 method accounted invest), 1485
Long term finished goods, 1639 Long term investment in debt instruments of associates,
Long term finished goods in transit, 1641 1530
Long term finished inventories of construction, 1648 Long term investment in debt instruments of asso-
Long term finished inventories of real estate, 1645 ciates(excl equity method accounted invest),
Long term fixed deposits, 719 1489
Long term fixed deposits excl current portion, 814 Long term investment in debt instruments of group/related
Long term fixed deposits from promoters, directors and companies, 1528
shareholders excl current portion, 816 Long term investment in debt instruments of group/related
Long term fixed deposits from promoters, directors and companies (excl equity method accounted in-
shareholders., 721 vest), 1487
Long term fixed deposits from public, 720 Long term investment in debt instruments of JV, 1531
Long term fixed deposits from public excl current por- Long term investment in debt instruments of JV(excl
tion, 815 equity method accounted invest), 1490
Long term investment in debt instruments of other re- Long term investment in preference shares of asso-
lated entities, 1492, 1533 ciates, 1521
Long term investment in debt instruments of other than Long term investment in preference shares of asso-
group/related companies, 1493, 1534 ciates(excl equity method accounted invest),
Long term investment in debt instruments of sub- 1480
sidiaries, 1529 Long term investment in preference shares of group/related
Long term investment in debt instruments of unconsol- companies, 1519
idated subsidiaries, 1488 Long term investment in preference shares of group/related
Long term Investment in debt securities (in the nature companies (excl equity method accounted in-
of equity) of JV, 1465 vest), 1478
Long term investment in equity shares, 1511 Long term investment in preference shares of JV, 1522
Long term investment in equity shares (excl equity Long term investment in preference shares of JV(excl
method accounted invest), 1470 equity method accounted invest), 1481
Long term investment in equity shares of associates, Long term investment in preference shares of other re-
1514 lated entities, 1483, 1524
Long term investment in equity shares of asso- Long term investment in preference shares of other than
ciates(excl equity method accounted invest), group/related companies, 1484, 1525
1473 Long term investment in preference shares of sub-
Long term investment in equity shares of group/related sidiaries, 1520
companies, 1512 Long term investment in preference shares of unconsol-
Long term investment in equity shares of group/related idated subsidiaries, 1479
companies (excl equity method accounted in- Long term investment in share & debenture appl.
vest), 1471 money (pending allotment) from group/related
Long term investment in equity shares of JV, 1515 co./related parties, 1501, 1542
Long term investment in equity shares of JV(excl equity Long term investment in share and debenture applica-
method accounted invest), 1474 tion money (pending allotment), 1500, 1541
Long term investment in equity shares of other related Long term investment in the capital of partnership
entities, 1475, 1516 firms, aop, boi., 1502, 1543
Long term investment in equity shares of other than Long term Investment lodged as security, 1557
group/related companies, 1476, 1517 Long term investment of un-utilised monies of issue,
Long term investment in equity shares of subsidiaries, 1503, 1544
1513 Long term investment outside india, 1555
Long term investment in equity shares of unconsoli- Long term Investments accounted for using the equity
dated subsidiaries, 1472 method (net of impairment), 1457
Long term investment in mutual funds, 1497, 1538 Long term loans, 1576
Long term investment in other securities of govt and Long term loans and advances by finance companies,
local bodies, 1496, 1537 1566
Long term investment in own debentures and securities, Long term loans by finance companies, 1567
1499, 1540 Long term loans considered bad & doubtful, 1590
Long term Investment in pref. share (in nature of eq- Long term loans considered good & secured, 1588
uity) of JV, 1466 Long term loans due from directors,md and managers,
Long term investment in pref. shares (in nature of eq- 1592
uity) of associates, 1461 Long term loans due from firms in which directors, etc
Long term investment in preference shares, 1518 are interested, 1591
Long term investment in preference shares (excl equity Long term loans from promoters, directors and share-
method accounted invest), 1477 holders (individuals), 688
Long term loans from promoters, directors and share- Long term provision for other employee related issues
holders (individuals) excl current portion, 791 (leave, wage agreement, etc.), 865
Long term loans provided to business enterprises, 1582 Long term provision for premium payable on redemp-
Long term loans provided to companies, departmental tion of bonds, 845
undertakings and business enterprises, 1578 Long term provision for restoration costs, 872
Long term loans provided to departmental undertakings Long term provision for restructuring costs, 876
and SEBs, 1585 Long term provision for warranty, 873
Long term loans provided to group companies, 1579 Long term raw material, 1633
Long term loans to employees and directors, 1577 Long term raw material, packing material in transit,
Long term margin money deposits (fin), 1602 1635
Long term margin money deposits (non-fin), 1657 Long term raw materials, packing material & stores &
Long term maturities of finance lease obligations, 715 spares (including in transit), 1632
Long term maturities of finance lease obligations excl Long term receivables against stock hired out, 1570
current portion, 811 Long term repossessed assets, 1651
Long term miscellaneous investments, 1504, 1545 Long term retention deposits (excl held by customers),
Long term non-convertible preference share capital, 1600
625 Long term retention deposits (excl vendors/suppliers),
Long term non-convertible preference share capital excl 837
current portion, 743 Long term security deposits (fin), 1599
Long term non-financial advances due from direc- Long term security deposits (non-fin), 1655
tors,md and managers, 1678 Long term security deposits and trade deposits and
Long term non-financial advances due from firms in dealer deposits (fin), 835
which directors, etc are interested, 1677 Long term security deposits and trade deposits and
Long term non-financial advances recoverable in cash dealer deposits (non-fin), 880
or kind, 1661 Long term security deposits and trade deposits and
Long term non-financial advances recoverable in kind dealer deposits from group companies (fin),
due from group companies, 1662 836
Long term non-financial advances to employees and di- Long term security deposits and trade deposits and
rectors, 1659 dealer deposits from group companies (non-
Long term non-financial assets considered bad & doubt- fin), 881
ful, 1676 Long term semi-finished goods, 1642
Long term non-financial assets considered good & se- Long term stock of constructions (including work in
cured, 1674 progress), 1647
Long term non-financial assets considered good but un- Long term stock of other assets, 1652
secured, 1675 Long term stock of real estate (including work in
Long term non-trade investments, 1554 progress), 1644
Long term packing material, 1634 Long term stock of shares & debentures, etc., 1643
Long term partly paid up preference capital, 627 Long term stock-in-trade, 1640
Long term partly paid up preference share capital excl Long term stores & spares, 1636
current portion, 744 Long term stores & spares in transit, 1637
Long term payables for capital works, 831 Long term sub-ordinated debt, 733
Long term payables/creditors for expenses, 830 Long term trade and capital payables, 828
Long term provision for estimated loss on onerous con- Long term trade and capital payables and acceptanaces,
tracts, 874 827
Long term provision for inventories incl prov for slow Long term trade investments, 1553
moving inventories, 875 Long term trade payables for goods and services, 829
Long term trade receivables, 1558 Maximum short term commercial paper outstanding
Long term Trade Receivables - credit impaired, 1564 during the year, 973
Long term trade receivables outstanding from key Medical consumables, 255
management personnel(KMP) and entities in Minimum finance lease payable later than five years,
which KMP are interested, 1565 2134
Long term Trade Receivables which have significant in- Minimum finance lease payable later than one year but
crease in Credit Risk, 1563 not later than five years, 2133
Long term trade receivables- doubtful, 1562 Minimum finance lease payable not later than one year,
Long term trade receivables- secured, considered good, 2132
1560 Minimum finance lease payments receivable later than
Long term trade receivables- unsecured, considered five years, 2146
good, 1561 Minimum finance lease payments receivable later than
Long term WIP of construction, 1649 one year but not later than five, 2145
Long term WIP of real estate, 1646 Minimum finance lease payments receivable not later
Long-term investment in debt securities (in the nature than one year, 2144
of equity) of associates, 1460 Minimum lease payments under operating leases, 2161
Loss due to fire, theft and natural calamities, 364 Minimum operating lease payable later than five years,
Loss on corporate and debt restructuring, 351 2158
Loss on disposal of biological assets other than bearer Minimum operating lease payable later than one year
plant, 359 but not later than five years, 2157
Loss on disposal of intangible assets, 358 Minimum operating lease payable not later than one
Loss on disposal of investment properties, 360 year, 2156
Loss on disposal of non-current assets held for sale / Minimum operating lease payments receivable later
slump sale, 361 than five years, 2167
Loss on disposal of non-current non-financial assets, Minimum operating lease payments receivable later
355 than one year but not later than five, 2166
Loss on disposal of PPE (inclg. bearer plants), 357 Minimum operating lease payments receivable not later
Loss on disposal of PPE & Intangible assets, 356 than one year, 2165
Loss on disposal/re-measurement of assets/liabilities of Mining cess, 169
discontinuing operations, 405 Misc fee based financial service income, 38
Loss on financial instruments, 295 Misc. current financial assets, 1899
Loss on revaluation of PPE / intangible assets, 362 Misc. current financial liabilities(incl lease terminal
Loss on sale of investment in subsidiary, associates & adj), 1021
JV, 352 Misc. current non-financial assets, 1922
Loss on securitisation/assignment of assets and loans, Misc. current non-financial liabilities, 1047
293 Misc. non-current financial assets, 1621
Loss relating to forex transactions, 296 Misc. non-current financial liabilities, 853
Misc. non-current non-financial assets, 1671
Market value of long term quoted investments, 1551 Misc. non-current non-financial liabilities, 894
Market value of short term quoted investments, 1798 Miscellaneous Disclosures, 2120
Marketing expenses, 210 Miscellaneous expenditure, 223
MAT credit accumulated (short term), 1917 Miscellaneous expenses of hospitals, 256
MAT credit accumulated(non current), 1666 Miscellaneous expenses of hotels & restaurants, 240
MAT credit utilised, 370 Miscellaneous expenses of recreational enterprises, 261
Material / exceptional expenses, 337 Miscellaneous expenses of telecom enterprises, 252
Material/exceptional income, 69 Miscellaneous expenses of transport enterprises, 246
Non provision for bad and doubtful financial assets Of which : unsecured long term foreign currency sub-
(long term), 1627 ordinated debt, 686
Non provision for bad and doubtful financial assets Of which : unsecured long term foreign currency sub-
(short term), 1905 ordinated debt (ecp), 790
Non provision for bad and doubtful loans (long term), Of which : unsecured short term foreign currency sub-
1593 ordinated debt, 948
Non provision for bad and doubtful loans (short term), Of which current liabilities and provisions due to ssis
1874 and smes, 1077
Non provision for bad and doubtful non-financial assets Of which: Amount spent on CSR actvities for the cur-
(long term), 1679 rent year, 2117
Non provision for bad and doubtful non-financial assets Of which: bank balances other than cash and cash
(short term), 1931 equivalents as reported, 1845
Non-controlling interests / minority interests, 618 Of which: long term guarantee given to group compa-
Non-convertible secured short term debentures and nies, 1506
bonds, 925 Of which: long term investments in certificate of de-
Non-convertible unsecured short term debentures and posits, 1505, 1546
bonds, 934 Of which: Long term overseas investments in
Non-current assets, 1145 group/related companies, 1556
Non-current Financial assets, 1468 Of which: long term trade payables owed to related par-
Non-current financial liabilities, 620 ties, 832
Non-current liabilities, 619 Of which: Net interest expense/(income) on net defined
Non-current provisions, 854 benefit liability/(asset), 159
Non-current regulatory deferral assets, 1670 Of which: short term balances with banks disclosed as
Non-current regulatory deferral liabilities, 891 cash & cash equivalent, 1844
Non-executive directors’ fees & commission, 208 Of which: short term investments in certificate of de-
Number of shares held by holding co./ultimate holding posits, 1753, 1793
co. & group companies thereof, 1130 Of which: short term Investments in the nature of
Cash and cash equivalents considered as in-
OCI adjusted in retained earnings (during the year), 609 vestments, 1805
Octroi, 167 Of which: Short term overseas investments in
Of which 1: secured long term loans made by finance group/related companies, 1803
companies, 1573 Of which: short term trade payables owed to related
Of which 1: secured short term loans made by finance parties, 986
companies, 1853 Of which:- profit/(loss) attributable to owners of the
Of which 2: unsecured long term loans made by finance company, 2183
companies, 1574 Of which:cash and cash equivalents as reported, 1843
Of which 2: unsecured short term loans made by fi- Opening stock of finished goods, 100
nance companies, 1854 Opening stock of finished goods in transit, 102
Of which 3: doubtful long term loans made by finance Opening stock of finished goods of real estate and con-
companies, 1575 struction, 113
Of which 3: doubtful short term loans made by finance Opening stock of raw materials, 127
companies, 1855 Opening stock of semi finished goods in transit, 108
Of which : foreign currency account (short term), 1842 Opening stock of stock-in-trade, 101
Of which : Special final dividend, 560 Opening stock of wip and semifinished goods, 107
Of which : Special interim dividend, 558 Opening stock of wip of construction activities, 116
Operating cash flow before working capital changes, Other long term deposits (non-fin), 1658
2011 Other long term financial investment, 1498, 1539
Operating Lease Disclosures, 2155 Other long term financial liabilities, 834
Operating lease rent from Investment properties, 25 Other long term loans, 1587
Operating lease rent from other properties, 26 Other long term non-financial advances received, 887
Other additions/(deduction) to surplus/deficit a/c, 613 Other long term non-financial advances received from
Other adjustments in change in inventories, 118 group companies, 888
Other amortisations, 313 Other long term non-financial liabilities, 879
Other assets written off, 333 Other material / exceptional expenses, 367
Other borrowing costs, 288 Other material/ exceptional income, 92
Other claims disputed, 1948 Other miscellaneous contingent liabilities, 1974
Other comprehensive income, 436 Other miscellaneous expenses, 230
Other contingency reserves, 534 Other miscellaneous fund based financial services ex-
Other contingent liabilities, 1968 penses, 292
Other current financial assets, 1875 Other miscellaneous taxes, 380
Other current non-financial assets, 1906 Other non current provisions, 877
Other current provisions, 1075 Other non-current Financial assets, 1594
Other direct & indirect tax provisions (long term), 856 Other non-current non-financial assets, 1630
Other direct tax provision (long term), 861 Other not reclassifiable OCI, 460
Other direct taxes, 377 Other operational expenses of educational enterprises,
Other expenses on employees, 156 262
Other fee based financial services expenses, 268 Other operational expenses of hospitals, etc., 253
Other fee based financial services income, 33 Other operational expenses of hotels & restaurants, 237
Other financial services expenses, 297 Other operational expenses of industrial enterprises,
Other financial services income, 59 233
Other fiscal benefits and subsidies, 19 Other operational expenses of IT and ITES companies,
Other forex earnings, 2093 236
Other fund based financial services expenses, 290 Other operational expenses of non-financial services
Other fund based financial services income, 58 enterprises, 234
Other imported inventories consumption, 2113 Other operational expenses of other non-financial ser-
Other income, 60 vices companies, 263
Other indigenous inventories consumption, 2112 Other operational expenses of recreational enterprises,
Other indirect taxes, 165 257
Other industrial sales, 20 Other operational expenses of telecommunication en-
Other interest expense (term not specified), 278 terprises, 248
Other inventories consumed, 2111 Other operational expenses of transport enterprises, 241
Other issue of equity shares for cash during the year Other operational expenses of travel and tourism enter-
(Nos), 1101 prise, 247
Other issue of equity shares for other than cash during Other prepaid expenses including indirect taxes paid
the year (Nos), 1110 (short term), 1919
Other items of OCI, 542 Other prepaid expenses including other indirect taxes
Other long term advances by finance companies, 1572 paid(non current), 1667
Other long term balances with fis & post office, 1609 Other professional services, 207
Other long term borrowings, 725 Other provisions/impairment & credit balances written
Other long term borrowings excl current portion, 817 back, 78
Other long term deposits (fin), 1603 Other receivables including claims written off, 328
Other reclassifiable OCI, 443 Percentage of shares held by holding co./ultimate hold-
Other revenue reserves, 543 ing co. & group companies thereof, 1131
Other secured short term borrowings, 978 Plant and machinery leased out, 1421
Other short term advances by finance companies, 1852 Post tax profit / (loss) from continuing operations, 396
Other short term balances with fis & post office, 1841 Post-tax profit / (loss) from discontinued operations,
Other short term borrowings, 977 2177
Other short term deposits (financial), 1884 Postage & courier, 218
Other short term deposits (non-fin), 1912 Power & fuel (including wheeling charges paid by elec-
Other short term direct & indirect tax provisions, 1050 tricity companies), 139
Other short term direct tax provision, 1054 Power, fuel (including wheeling charges paid by elec-
Other short term earmarked accounts, 1840 tricity companies) & water charges, 138
Other short term financial investments, 1746, 1786 PPE / intangible assets written off, 329
Other short term financial liabilitites, 988 Preference capital suspense account eqty component,
Other short term loans, 1868 489
Other short term non-financial advances received, 1043 Preference dividend, 561
Other short term non-financial advances received from Preference shares at the beginning of the year (Nos),
group companies, 1044 1122
Other short term non-financial liabilities, 1026 Preference shares at the end of the year (Nos), 1125
Other specific reserves and funds (incl. development Preference shares converted / redeem during the year
reserve fund), 536 (Nos), 1124
Other specific reserves/funds, 541 Preference shares issued during the year (Nos), 1123
Other statutory reserves, 535 Preliminary expenses amortised, 308
Other unclaimed and unpaid dues, 1025 Premium on redemption of debentures, 285
Other unsecured short term borrowings, 979 Premium/discount on debt instruments, 284
Others disputed taxes including octroi and local taxes, Prepaid guarantee expenses (non current), 1669
1944 Prepaid guarantee expenses (short term), 1921
Others leased out assets, 1423 Present value of finance lease payments receivable later
Outsourced industrial jobs (Including Mfg.), 193 than five years, 2152
Outsourced professional jobs, 194 Present value of finance lease payments receivable later
than one year but not later than five, 2151
Packaging and packing expenses, 135 Present value of finance lease payments receivable not
Paid Up Capital, 1092 later than one year, 2150
Paid up equity capital (net of forfeited & treasury capi- Present value of minimum finance lease payable later
tal), 471 than five years, 2139
Paid up equity shares (net of forfeited & treasury Present value of minimum finance lease payable later
shares), 1092 than one year but not later than five years,
Paid up preference shares, 1093 2138
Partly paid up equity capital (net of forfeited capital), Present value of minimum finance lease payable not
474 later than one year, 2137
Payment recognised as an expense during the year, Present value of minimum finance lease payments re-
2160 ceivable, 2149
Payment under VRS (one time charge), 153 Present value of minimum lease payments, 2136
Payments and reimbursement of expenses, 155 Printing & stationery expenses, 222
Penalties on direct taxes, 228 Product development expenses amortised, 311
Penalties on indirect taxes, 231 Profit / (loss) after tax for the year, 394
Profit / (loss) attributable to non-controlling interests, Provision for long term trade and other receivables,
415 long term loans, advances & npas, 866
Profit / (Loss) before tax, 2178 Provision for long term trade receivables, 868
Profit /(loss) attributable to owners of the company, 414 Provision for obscolescence of raw material, 316
Profit from Investment Properties, 2129 Provision for other employee related issues (short
Profit from Investment Properties before depreciation, term), 1069
2126 Provision for preference dividend, 1064
Profit on sale of investment in subsidiary, associates & Provision for restoration cost, 322
JV, 80 Provision for vrs (long term), 864
Profit on securitisation/assignment of assets and loans, Provisions excluding impaiment, 320
54 Provisions for bad and doubtful advances & receiv-
Profit retained/Loss’ during the year, 554 ables, 317
Profit/loss after tax on discontinuing operations, 397 Provisions/impairment and credit balances written
Profits, 394 back, 73
Project expenses and pre-operative expenses amortised, Purchase of finished goods, 136
312
Proposed final equity dividend including DDT (AR Rates & taxes (including octroi), 166
2016-17 onwards), 2169 Raw material acquired on mergers and acquisitions, 131
Provision for bad and doubtful loans & advances (in- Raw material expenses, 126
cluding npas and npis), 318 Raw material purchased, 128
Provision for direct tax, 368 Raw materials consumed, 2105
Provision for employee benefits (long term), 862 Raw materials, stores & spares, 125
Provision for equity dividend, 1063 Rebates & discount expenses, 211
Provision for estimated losses on onerous contracts, Recallable/defaulted loans/borrowings, 1017
321 Receivables for sale of investments, 1895
Provision for final dividend, 1062 Receivables for sale of investments(non current), 1617
Provision for gratuity (long term), 863 Receivables on account of exchange fluctuations, 1894
Provision for Impairment, 314 Receivables on account of exchange fluctuations(non
Provision for impairment / diminution in value of long current), 1616
term financial investments in group/related Reclassification of (gain)/loss - cost of hedging to profit
companies, 1548 & loss a/c, 445
Provision for impairment / diminution in value of long Reclassification of (gain)/loss on cash flow hedges to
term financial investments in other companies, profit & loss a/c, 444
1549 Reclassification of deferred tax income from equity,
Provision for impairment / diminution in value of short 376
term financial investments in group/related Reclassification of deferred taxes from equity, 374
companies, 1795 Reclassification of net (gain)/loss to profit & loss a/c on
Provision for impairment / diminution in value of short disposal of debt invt at FVTOCI, 446
term financial investments in other companies, Reclassification of other OCI to profit & loass a/c, 448
1796 Reclassification of translation and other (gain)/loss to
Provision for indirect taxes (long term), 860 P/L on disposal/derecognition of foreign op-
Provision for interim dividend, 1059 eration, 447
Provision for interim equity dividend, 1060 Reconciliation of Difference in PAT, 417
Provision for interim preference dividend, 1061 Reduction in deficit on a/c of capital reduction, 615
Provision for long term loans, advances and other re- Reduction in equity capital (other than buy-back) –
ceivables incldg. NPAs, 870 amount, 1128
Reduction in equity capital during the year (other than Rights shares issued during the year (Nos), 1100
buy-back) - shares (Nos), 1113 Royalties, technical know-how fees, etc., 177
Reduction in equity capital during the year - amount Royalty, 178
(par value), 1126 Royalty income, 23
Reduction in equity shares due to cancellation during
the year (Nos), 1115 Salaries & wages, 143
Reduction in equity shares due to consolidation during Salaries, wages, bonus, ex gratia pf & gratuities paid,
the year (Nos), 1114 142
Reduction in equity shares during the year (Nos), 1111 Sale of electricity, gas and water, 14
Registration fees and stamp duties, 170 Sale of raw materials and stores, 10
Regulatory charges of telecom enterprises, 250 Sale of scrap/waste, 9
Rent & lease rent, 181 Sales, 6
Rent/lease rent receivable, 1893 Sales of goods, 8
Rent/lease rent receivable(non current), 1615 Sales promotion expenses, 212
Rent/operating lease rent expense, 182 Sales returns, 27
Rent/Operating lease rent income, 24 Sales tax, 162
Rental expense for land and building, 183 Sales tax, VAT and GST benefits, 18
Rental expense for plant and equipment, 184 Sec prem resv used for buy-back, 513
Rental Income derived from Investment Properties, Sec prem resv used for issue expenses, 511
2123 Sec prem resv used for write off of premium, 512
Repairs & maintenance, 185 Secured long term bank borrowings, 630
Repairs & maintenance of buildings, 186 Secured long term bank borrowings excl current por-
Repairs & maintenance of plant & machinery, 187 tion, 747
Repairs & maintenance of vehicles & others, 188 Secured long term borrowings from central & state
Reported profit /(loss) attributable to:, 413 govt, 638
Reported total comprehensive income / (expenses) at- Secured long term borrowings from central & state govt
tributable to, 464 excl current portion, 753
Repossessed and stock of other assets, 1650 Secured long term borrowings from government of In-
Repossessed, hired & other stock of assets (short term), dia, 639
1702 Secured long term borrowings from government of In-
Research & development expenses, 229 dia excl current portion, 754
Research & development expenses (capital & current Secured long term borrowings from state governments,
account), 1982 640
Research & development expenses - capital account, Secured long term borrowings from state governments
1983 excl current portion, 755
Research & development expenses - current account, Secured long term borrowings syndicated across banks
1984 & institutions, 646
Reserves and funds, 507 Secured long term borrowings syndicated across banks
Reserves for bad and doubtful loans, 533 & institutions excl current portion, 760
Revaluation of fixed assets during the year, 546 Secured long term debentures and bonds excl equity
Revaluation of PPE during the year, 547 component of convt deb & bonds, 650
Revenue expenses directly charged to reserves, 617 Secured long term debentures and bonds excl equity
Revenue government grant, 65 component of convt deb & bonds (ecp), 763
Reversal of prior revaluation of fixed assets during the Secured long term deferred credit, 706
year, 548 Secured long term deferred credit excl current portion,
Reversal of prior revaluation of PPE, 549 804
Secured long term domestic supplier’s/buyer’s credit, Secured long term maturities of finance lease obliga-
707 tions, 716
Secured long term domestic supplier’s/buyer’s credit Secured long term maturities of finance lease obliga-
excl current portion, 805 tions excl current portion, 812
Secured long term ECBs excluding bonds, 677 Secured long term non-convertible debentures and
Secured long term ECBs excluding bonds (ecp), 781 bonds, 652
Secured long term financial institutional borrowings in- Secured long term non-convertible debentures and
cluding NBFC’s, 634 bonds excl current portion, 765
Secured long term financial institutional borrowings in- Secured long term zero interest bonds, 653
cluding NBFC’s excl current portion, 750 Secured long term zero interest bonds excl current por-
Secured long term foreign currency borrowings excl eq- tion, 766
uity component of convt bonds, 672 Secured other long term borrowings, 727
Secured long term foreign currency borrowings excl eq- Secured other long term borrowings excl current por-
uity component of convt bonds (ecp), 776 tion, 819
Secured long term foreign currency borrowings exclud- Secured short term bank overdraft, 904
ing bonds, 676 Secured short term borrowings from central & state
govt, 913
Secured long term foreign currency borrowings exclud-
ing bonds (ecp), 780 Secured short term borrowings from government of in-
dia, 914
Secured long term foreign currency non-convertible
Secured short term borrowings from state governments,
bonds, 674
915
Secured long term foreign currency non-convertible
Secured short term borrowings syndicated across banks
bonds (ecp), 778
& institutions, 920
Secured long term foreign supplier’s/buyer’s credit, 678
Secured short term cash credit, 905
Secured long term foreign supplier’s/buyer’s credit
Secured short term debentures and bonds excl equity
(ecp), 782
component of convt deb & bonds, 923
Secured long term inter-corporate loans, 693 Secured short term deferred credit, 962
Secured long term inter-corporate loans excl current Secured short term domestic supplier’s/buyer’s credit,
portion, 795 963
Secured long term loans from group and assoc. busi- Secured short term ECBs excluding bonds, 940
ness enterprises, 695 Secured short term finance lease obligations, 975
Secured long term loans from group and assoc. busi- Secured short term financial institutional borrowings in-
ness enterprises excl current portion, 797 cluding NBFC’s, 910
Secured long term loans from other business enter- Secured short term foreign currency borrowings excl
prises, 696 equity component of convt bonds, 936
Secured long term loans from other business enterprises Secured short term foreign currency borrowings ex-
excl current portion, 798 cluding bonds, 939
Secured long term loans from promoters, directors and Secured short term foreign currency non-convertible
shareholders (individuals), 689 bonds, 937
Secured long term loans from promoters, directors and Secured short term foreign supplier’s/buyer’s credit,
shareholders (individuals) excl current por- 941
tion, 792 Secured short term inter-corporate loans, 953
Secured long term loans from subsidiary companies, Secured short term loans from group and assoc. busi-
694 ness enterprises, 955
Secured long term loans from subsidiary companies Secured short term loans from other business enter-
excl current portion, 796 prises, 956
Secured short term loans from promoters, directors and Short term advances from customers on revenue ac-
shareholders (individuals), 950 count, 1039
Secured short term loans from subsidiary companies, Short term advances from customers on revenue ac-
954 count from group companies, 1041
Secured short term zero interest bonds, 926 Short term advances recoverable in cash (financial),
Secured short-term borrowings from banks, 903 1886
Securitised assets & other loans, advances (long term), Short term advances recoverable in cash due from
1586 group companies (financial), 1887
Security premium reserves (net of deductions), 508 Short term advances to employees and directors (finan-
Selling & distribution expenses, 209 cial), 1885
Service concession receivables (current), 1896 Short term advances with government and statutory au-
Service concession receivables (non current), 1618 thorities by finance cos, 1849
Service tax, 174 Short term balance in banks outside India, 1832
Share application money & suspense account (incl eq- Short term balance in banks within India, 1823
uity comp of pref shares), 485 Short term balances in earmarked accounts, 1835
Share application money and advances - oversubscribed Short term bank balance, 1822
and refundable amount, 1004 Short term borrowing from financial institutions includ-
ing NBFC’s, 909
Share application money and advances – equity, 486
Short term borrowings excl equity component of com-
Share application money and advances – equity – over-
pound fin instruments, 898
subscribed and refundable amount, 1005
Short term borrowings from central & state govt, 912
Share application money and advances – preference
Short term borrowings guaranteed by directors, 980
shares eqty component, 487
Short term borrowings syndicated across banks & insti-
Share application money due for refund (short term),
tutions, 919
1839
Short term capital advances, 1858
Share application money refundable – preference
Short term certificate of deposits (cash/bank balance),
shares, 1006
1830
Share capital, 470
Short term commercial papers, 972
Share in profit/(loss) in associate/jv, 410
Short term debentures and bonds excl equity compo-
Share of loss in partnership and JV firms, 291 nent of convt deb & bonds, 922
Share of OCI of associate & JV (net of tax), 611 Short term deferred credit, 961
Share of OCI of associates/joint ventures, net of tax (not Short term deposit accounts in banks outside India,
reclassifiable), 459 1834
Share of OCI of associates/joint ventures, net of tax (re- Short term deposit accounts in banks within India, 1826
classifiable), 442 Short term deposits (financial), 1878
Share of profit in partnership and JV firms, 53 Short term deposits (non-fin), 1907
Share of profit/(loss) in associates, net of tax, 411 Short term deposits from employees (fin), 997
Share of profit/(loss) in joint ventures, net of tax, 412 Short term deposits from employees (non finance),
Share-based employee compensation, 2006 1042
Share-based payments, 147 Short term deposits with government and statutory au-
Shooting, studio, recording charges, 258 thorities (financial), 1882
Short term acceptances, 987 Short term deposits with government and statutory au-
Short term advances from customers on capital account, thorities (non-fin), 1910
1037 Short term EEFC accounts in banks (Exchange earnings
Short term advances from customers on capital account foreign currency), 1825
from group companies, 1038 Short term finance lease obligations, 974
Short term financial advances due from directors,md Short term investment in debt instruments (excl equity
and managers, 1904 method accounted invest), 1733
Short term financial advances due from firms in which Short term investment in debt instruments (incl. deben-
directors, etc are interested, 1903 tures) other than government debentures and
Short term financial advances received, 1011 bonds (excl equity method accounted invest),
Short term financial advances received from group 1734
companies, 1012 Short term investment in debt instruments of associates,
Short term financial assets considered bad & doubtful, 1777
1902 Short term investment in debt instruments of associates
Short term financial assets considered good & secured, (excl equity method accounted invest), 1737
1900 Short term investment in debt instruments of group/related
Short term financial assets considered good but no se- companies, 1775
curity, 1901 Short term investment in debt instruments of JV, 1778
Short term financial guarantee obligations, 1019 Short term investment in debt instruments of JV (excl
Short term financial investments, 1757 equity method accounted invest), 1738
Short term financial investments (excl equity method Short term investment in debt instruments of other re-
accounted invest), 1717 lated entities, 1740, 1780
Short term finished & semi-finished goods (including in
Short term investment in debt instruments of other than
transit), 1689
group/related companies, 1741, 1781
Short term finished goods, 1690
Short term investment in debt instruments of sub-
Short term finished goods in transit, 1692
sidiaries, 1776
Short term finished goods of construction, 1700
Short term investment in debt instruments of unconsol-
Short term finished goods of real estate, 1697
idated subsidiaries, 1736
Short term finished goods stock in trade, 1691
Short term Investment in debt securities (in the nature
Short term fixed deposits, 969
of equity) of JV, 1713
Short term fixed deposits from promoters, directors and
Short term investment in equity shares, 1758
shareholders., 971
Short term fixed deposits from public, 970 Short term investment in equity shares (excl equity
Short term fixed deposits lodged as security, 1829 method accounted invest), 1718
Short term fixed deposits with banks, 1828 Short term investment in equity shares of associates,
Short term foreign currency borrowings excl equity 1761
component of convt bonds, 935 Short term investment in equity shares of asso-
Short term fully paid up preference share capital, 899 ciates(excl equity method accounted invest),
Short term housing loans by finance companies, 1848 1721
Short term in debt instruments (incl. debentures) other Short term investment in equity shares of group/related
than government debentures and bonds, 1774 companies, 1759
Short term inter-corporate loans, 952 Short term investment in equity shares of group/related
Short term inventories, 1682 companies (excl equity method accounted in-
Short term invest in debt instruments / debenture (excl vest), 1719
equity method accounted invest) other than Short term investment in equity shares of JV, 1762
government debentures and bonds, 1735 Short term investment in equity shares of JV(excl equity
Short term investment in bonds and securities of gov- method accounted invest), 1722
ernment and local bodies, 1742, 1782 Short term investment in equity shares of other related
Short term investment in dated securities and t-bills of entities, 1723, 1763
govt, 1743, 1783 Short term investment in equity shares of other than
Short term investment in debt instruments, 1773 group/related companies, 1724, 1764
Short term investment in equity shares of subsidiaries, Short term Investments accounted for using the equity
1760 method (net of impairment), 1705
Short term investment in equity shares of unconsoli- Short term Investments lodged as security, 1804
dated subsidiaries, 1720 Short term investments outside india, 1802
Short term investment in mutual funds, 1745, 1785 Short term loans, 1856
Short term investment in other securities of govt and Short term loans and advances by finance companies,
local bodies, 1744, 1784 1846
Short term investment in own debentures and securities, Short term loans by finance companies, 1847
1747, 1787 Short term loans considered bad & doubtful, 1871
Short term Investment in pref. share (in nature of eq- Short term loans considered good & secured, 1869
uity) of JV, 1714 Short term loans considered good but no security, 1870
Short term investment in pref. shares (in nature of eq- Short term loans due from directors,md and managers,
uity) of associates, 1709 1873
Short term investment in preference shares, 1765 Short term loans due from firms in which directors, etc
Short term investment in preference shares (excl equity are interested, 1872
method accounted invest), 1725 Short term loans from promoters, directors and share-
holders (individuals), 949
Short term investment in preference shares of asso-
Short term loans provided to business enterprises, 1863
ciates, 1768
Short term loans provided to companies, departmental
Short term investment in preference shares of associates
undertakings and business enterprises, 1859
(excl equity method accounted invest), 1728
Short term loans provided to departmental undertakings
Short term investment in preference shares of
and SEBs, 1866
group/related companies, 1766
Short term loans provided to group companies, 1860
Short term investment in preference shares of
Short term loans to employees and directors, 1857
group/related companies (excl equity method
Short term margin money deposits (financial), 1883
accounted invest), 1726
Short term margin money deposits (non-fin), 1911
Short term investment in preference shares of JV, 1769
Short term margin money with banks, 1827
Short term investment in preference shares of JV (excl Short term non-convertible preference share capital,
equity method accounted invest), 1729 901
Short term investment in preference shares of other re- Short term non-financial advances due from direc-
lated entities, 1731, 1771 tors,md and managers, 1930
Short term investment in preference shares of other than Short term non-financial advances due from firms in
group/related companies, 1732, 1772 which directors, etc are interested, 1929
Short term investment in preference shares of sub- Short term non-financial advances due from group com-
sidiaries, 1767 panies, 1925
Short term investment in preference shares of unconsol- Short term non-financial advances recoverable in cash
idated subsidiaries, 1727 or kind, 1914
Short term investment in share & debenture appl. Short term non-financial advances to employees and di-
money (pending allotment) from group/related rectors, 1913
co./related parties, 1749, 1789 Short term non-financial assets considered bad &
Short term investment in share and debenture applica- doubtful, 1928
tion money (pending allotment), 1748, 1788 Short term non-financial assets considered good & se-
Short term investment in the capital of partnership cured, 1926
firms, aop, boi., 1750, 1790 Short term non-financial assets considered good but no
Short term investment of un-utilised monies of issue, security, 1927
1751, 1791 Short term non-trade investments, 1801
Short term packing material, 1685 Short term stock of constructions (including work in
Short term provision for bad and doubtful loans, ad- progress), 1699
vances, debts and other receivables, 1055 Short term stock of other assets, 1704
Short term provision for doubtful trade receivables, Short term stock of real estate (including work in
1056 progress), 1696
Short term provision for employee benefits, 1066 Short term stock of shares & debentures, etc., 1695
Short term provision for estimated loss on onerous con- Short term stores & spares, 1687
tracts, 1072 Short term stores and spares in transit, 1688
Short term provision for gratuity, 1067 Short term trade investments, 1800
Short term provision for indirect taxes, 1053 Short term trade payables, 982
Short term provision for inventories incl prov for slow Short term trade payables and acceptances, 981
moving inventories, 1073 Short term trade receivables, 1808
Short term provision for loans, advances and other re- Short term Trade Receivables - credit impaired, 1814
ceivables incldg. NPAs, 1057 Short term trade receivables & bills receivable, 1806
Short term provision for payment payable on redemp- Short term trade receivables considered doubtful, 1812
tion of bonds, 1007 Short term trade receivables secured, 1810
Short term provision for restoration costs, 1070 Short term trade receivables unsecured, 1811
Short term provision for restructuring costs, 1074 Short term Trade Receivables which have significant in-
Short term provision for VRS, 1068 crease in Credit Risk, 1813
Short-term borrowing from banks, 902
Short term provision for warranty, 1071
Short-term investment in debt securities (in the nature
Short term raw material, 1684
of equity) of associates, 1708
Short term raw material, packing material in transit,
Social and community expenses (including CSR exp),
1686
225
Short term raw materials, packing material & stores &
Software development fees, 203
spares (including in transit), 1683
Staff training, 150
Short term receivables against stock hired out, 1850
Staff welfare, 149
Short term repossessed assets, 1703
Staff welfare & training expenses, 148
Short term retention deposits (excl held by customers), Statutory employee benefits payable, 1034
1881 Statutory remittances payable, 1029
Short term retention deposits (excl vendors/suppliers), Stock adjustment due to hiving off, 121
996 Stock adjustment due to mergers & acquisitions, 120
Short term securitised assets and loans, 1867 Stock adjustment for write offs or provn. for deteriora-
Short term security deposits (financial), 1880 tion, spoilage, etc of stock, 122
Short term security deposits (non-fin), 1909 Stores & spares(components) consumed, 2108
Short term security, trade and dealer deposits (fin), 994 Stores, spares, tools consumed, 134
Short term security, trade and dealer deposits (non-fin), Sub-division of shares during the year (Nos), 1108
1035 Sub-ordinated debt excl current portion, 823
Short term security, trade and dealer deposits from Sublease payments, 2163
group companies (fin), 995 Subscribed Capital, 1088
Short term security, trade and dealer deposits from Subscribed equity capital (net of forfeited & treasury
group companies (non-fin), 1036 capital), 1090
Short term semi finished goods in transit, 1694 Subscribed equity shares (net of forfeited & treasury
Short term semi-finished goods, 1693 shares), 1088
Short term semi-finished goods of construction, 1701 Subscribed preference capital, 1091
Short term semi-finished goods of real estate, 1698 Subscribed preference shares, 1089
Subscriptions (including technical & other books, jour- Total equity, 468
nals etc.) and membership fees, 227 Total expenses of continued operations, 123
Subsidies and grants, 519 Total forex earnings, 2087
Sundry payables/creditors for expenses (short term), Total forex spending, 2095
984 Total impairment of fixed assets for the year, 1377
Sundry trade payables for capital works (short term), Total Income from continued operations, 5
985 Total liabilities, 467
Sundry trade payables for goods and services (short Trade discount, 28
term), 983 Trade receivables outstanding from group cos, 1815
Surplus and deficit on mergers & acquisitions, 527 Trade receivables outstanding from key management
Surplus/deficit as at the beginning of the year, 553 personnel(KMP) and entities in which KMP
Surplus/deficit as at the end of the year, 552 are interested, 1816
Trading income, 22
Tangible CWIP/PPE under development, 1413 Transfer from amalgamation reserve, 575
Tariffs and dividend control reserves, 525 Transfer from capital redemption reserve, 565
Tax deducted at source (TDS), 96 Transfer from capital reserve (incl. grants, subsidies
Tax expenses of exceptional items, 366 etc.), 564
Tax expenses on discontinuing operations, 403 Transfer from contingency reserve, 574
Tax provisions written back, 75 Transfer from debenture and bond redemption reserve,
Technical know-how fees and technical service fees, 567
179 Transfer from dividend equalisation reserve, 572
Telecasting expenses, 260 Transfer from employee stock option reserve, 585
Telephone expenses, 217 Transfer from export and foreign project reserve, 569
Total Addition in depreciation due to fluctuation in Transfer from fixed asset revaluation reserve, 583
forex rate, 1417 Transfer from foreign currency monetary item transla-
Total additions to intangible assets during the year, tion difference a/c, 577
1205 Transfer from foreign currency translation reserve, 576
Total additions to PPE during the year, 1214 Transfer from FVTOCI reserve, 582
Total amount paid on buy-back including premium dur- Transfer from general reserve, 580
ing the year, 1129 Transfer from hedging reserve, 578
Total amount spent on CSR activities during the year, Transfer from investment allowance reserves, 568
2116 Transfer from investment fluctuation reserve, 573
Total assets, 1144 Transfer from lease equalisation reserves, 579
Total Comprehensive Income, 463 Transfer from other revenue reserves, 584
Total comprehensive income / (expenses) attributable to Transfer from other specific reserve, 581
non-controlling interests, 466 Transfer from other statutory reserves (including elec-
Total comprehensive income / (expenses) attributable to tricity related reserves), 571
owners of the company, 465 Transfer from overseas principals of banks, 586
Total comprehensive income for the year, 463 Transfer from securities premium reserve, 566
Total CSR amount unspent as on year end, 2118 Transfer from tariffs and dividend control reserve (for
Total cumulative impairment of fixed assets, 1410 electricity companies), 570
Total Deduction in depreciation due to fluctuation in Transfer on account of hiving off and de-merger, 608
forex rate, 1418 Transfer on account of merger, 587
Total deductions from intangible assets during the year, Transfer to capital redemption reserve, 590
1208 Transfer to capital reserve (incl. grants, subsidies etc.),
Total deductions from PPE during the year, 1217 589
Transfer to contingency reserve, 598 Unclaimed and unpaid portion of redeemed preference
Transfer to debenture and bond redemption reserve, 591 shares, 1023
Transfer to dividend equalisation reserve, 593 Unclaimed and unpaid public deposits, 1022
Transfer to employee stock option reserve, 606 Unguaranteed residual value, 2147
Transfer to export and foreign project reserve, 595 Unpaid dividend account (short term), 1836
Transfer to fixed asset revaluation reserve, 604 Unpaid matured debentures (short term), 1838
Transfer to foreign currency monetary item translation Unpaid matured deposits (short term), 1837
difference a/c, 600 Unprovided employee dues, 1971
Transfer to foreign currency translation reserve, 599 Unsecured long term bank borrowings, 631
Transfer to general reserve, 602 Unsecured long term bank borrowings excl current por-
Transfer to hedging reserve, 601 tion, 748
Transfer to investment allowance reserve, 592 Unsecured long term borrowings from central & state
Transfer to investment fluctuation reserve, 594 govt, 641
Transfer to other revenue reserves, 605 Unsecured long term borrowings from central & state
Transfer to other specific reserves, 603 govt excl current portion, 756
Transfer to other statutory reserves (including electric- Unsecured long term borrowings from financial institu-
ity related reserves), 597 tions including NBFC’s, 635
Transfer to overseas principals of banks, 607 Unsecured long term borrowings from financial institu-
Transfer to P & L account for depreciation during the tions including NBFC’s excl current portion,
year, 550 751
Transfer to tariffs and dividend control reserves (for Unsecured long term borrowings from government of
electricity companies), 596 India, 642
Transfers to reserves from surplus/deficit a/c, 588 Unsecured long term borrowings from government of
Transfers to Surplus/deficit a/c from reserves, 563 India excl current portion, 757
Transit insurance premium, 191 Unsecured long term borrowings from state govern-
Travel expenses, 215 ments, 643
Treasury operations expenses, 294 Unsecured long term borrowings from state govern-
Treasury share / shares held by employee benefit trust, ments excl current portion, 758
473 Unsecured long term borrowings syndicated across
Treasury shares at the beginning of the year (Nos), 1117 banks & institutions, 647
Treasury shares at the end of the year (Nos), 1121 Unsecured long term borrowings syndicated across
Treasury shares cancelled during the year (Nos), 1120 banks & institutions excl current portion, 761
Treasury shares purchased / boughtback / sub-divided Unsecured long term debentures and bonds excl equity
during the year (Nos), 1118 component of convt deb & bonds, 661
Treasury shares reissued / consolidated during the year Unsecured long term debentures and bonds excl equity
(Nos), 1119 component of convt deb & bonds (ecp), 771
Turnover tax, 168 Unsecured long term deferred credit, 708
Unsecured long term deferred credit excl current por-
Unamortised expenses (long term), 1672 tion, 806
Unamortised expenses (short term), 1923 Unsecured long term domestic supplier’s/buyer’s
Unbilled revenue / excess of contract costs over credit, 709
progress billings, 1891 Unsecured long term domestic supplier’s/buyer’s credit
Unclaimed and unpaid dividend payable, 1013 excl current portion, 807
Unclaimed and unpaid portion of redeemed debentures, Unsecured long term ECBs excluding bonds, 684
1024 Unsecured long term ECBs excluding bonds (ecp), 788
Unsecured long term foreign currency borrowings excl Unsecured other long term borrowings excl current por-
equity component of convt bonds, 679 tion, 821
Unsecured long term foreign currency borrowings excl Unsecured short term borrowings from central & state
equity component of convt bonds (ecp), 783 govt, 916
Unsecured long term foreign currency borrowings ex- Unsecured short term borrowings from financial insti-
cluding bonds, 683 tutions including NBFC’s, 911
Unsecured long term foreign currency borrowings ex- Unsecured short term borrowings from government of
cluding bonds (ecp), 787 india, 917
Unsecured long term foreign currency non-convertible Unsecured short term borrowings from state govern-
bonds, 681 ments, 918
Unsecured long term foreign currency non-convertible Unsecured short term borrowings syndicated across
bonds (ecp), 785 banks & institutions, 921
Unsecured short term debentures and bonds excl equity
Unsecured long term foreign supplier’s/buyer’s credit,
component of convt deb & bonds, 931
685
Unsecured short term deferred credit, 964
Unsecured long term foreign supplier’s/buyer’s credit
Unsecured short term domestic supplier’s/buyer’s
(ecp), 789
credit, 965
Unsecured long term inter-corporate loans, 697
Unsecured short term ECBs excluding bonds, 946
Unsecured long term inter-corporate loans excl current Unsecured short term finance lease obligations, 976
portion, 799 Unsecured short term foreign currency borrowings excl
Unsecured long term loans from group & associate equity component of convt bonds, 942
business enterprises, 699 Unsecured short term foreign currency borrowings ex-
Unsecured long term loans from group & associate cluding bonds, 945
business enterprises excl current portion, 801 Unsecured short term foreign currency non-convertible
Unsecured long term loans from other business enter- bonds, 943
prises, 700 Unsecured short term foreign supplier’s/buyer’s credit,
Unsecured long term loans from other business enter- 947
prises excl current portion, 802 Unsecured short term inter-corporate loans, 957
Unsecured long term loans from promoters, directors Unsecured short term loans from group & associate
and shareholders (individuals), 690 business enterprises, 959
Unsecured long term loans from promoters, direc- Unsecured short term loans from other business enter-
tors and shareholders (individuals) excl cur- prises, 960
rent portion, 793 Unsecured short term loans from promoters, directors
Unsecured long term loans from subsidiary companies, and shareholders (individuals), 951
698 Unsecured short term loans from subsidiary companies,
Unsecured long term loans from subsidiary companies 958
excl current portion, 800 Unsecured short-term borrowings from banks, 907
Unsecured long term maturities of finance lease obliga- Unwinding of discounts, 280
tions, 717 Unwinding of discounts on financial assets, 48
Unsecured long term maturities of finance lease obliga-
Value added tax (VAT), 163
tions excl current portion, 813
Vehicles leased out, 1422
Unsecured long term non-convertible debentures and Voluntary retirement scheme (amortised), 152
bonds, 664 VRS amortised & payments, 151
Unsecured long term non-convertible debentures and
bonds excl current portion, 774 Water charges, 140
Unsecured other long term borrowings, 729 Wealth tax provision (long term), 857
Year, 3