Annex - FORM FC: Section A Details of Indian Entity (IE) /Resident-individuat {AE}/Frust/Seciety (Along with Section A and 8 of this Form only the relevant section(s) as applicable may be used) I Name, Code of designated AD bank and branch OFC Bank Limited, Palarivattom, Kochi T investment undeq Automatic Route 7 [Approval Route (Please tick) (Name of Ie RI/FrustiSeciety PAN DEKBOTIK Ti Jeegal Entity Taentitler CET) ‘SESEOOEPSECOIQHMGPSS Tv (Grau company oF TE (where the guarantee js Not Apalicabie lextended by @ group company) | V Retivity code OTTE ‘GOI - NIC Code 1987 & B21it - NIC Code 2008 Vi adress of TERI Wrest? Society TC-32/20472, Sharam Mil Road, Punkunnam, ‘arissur, Kerala ~ 680 002 vileey Thrissur Ivistate Reva 1 PIN code e000 | Net worth in INR as on last audited balance sheet {NR 36,601.18 milion (AS On 31* March, 2023) of the IE (In case of reporting of guarantee by @ ‘group company, the Net worth of such group ‘company shall be reported) Note: Please refer to Regulation 5(2) of OF Regulations, in case of a guarantee extended by ‘a group company, 31] Sum of the Financial Commitment (FC) wrt all [in Foreign Currency (FCY) Jin INK foreign entities of the IE/ Ri/-group-company? +Frast/-Seciety made until the date of the current |AED 1,076,514,970 24,334,513,245 transaction and FC being undertaken current i Y inciuding the current Note: For computing the INR equivalent of the | transaction current FC the exchange rate as on date of current transaction or date of reporting, whichever is earlier, may be used. wai Bantack Person isha RE Tauipesignation of the contact person ‘ampany Secretary & Compliance Officer ‘avjfelephone Number jpaa72437100 > pe Number pas7rISa73fovemanio [s@talvaniewetersnet V Status of IEP RI Trust/ Society: (PI propriate category) j,_ Public Sector Company cre ic private Sector Company (Public Listed Company) [¥ vil LLP ii, jindvidual ‘wai Others iv. Registered Partnership javestigation rust tere TE RU oun comany] Tran Saaaty making fromate fo Date (Fame Sf ‘cor undertaking disinvestment Is under Investigation/ is @ plicable) Regulato| fu defauiter/ has account as NPA (please refer to Rule 10 Agency/| FOI Rules) If yes, mention the name of the Regulator/ er investigating agency/ lender bank and the duration of A Na a WaT Particulars of existing foreign entities of the Tey Ri/ group company/ Trust/ Society already in eration or under implementation (Refer Annexure t) jame of foreign entity [Unique Tdentiication Number (UIN}Name of the designated AD Slotted by Reserve Bank yank i. Kalvan Jewellers FZE COWAZZOI30654 HOF Bank Limited iT Kalyan Jewellers Inc \KOWAzIOI80752 ORC Bank Uirited Form FC; Section B Details of the foreign entity/ Step-Down Subsidiary (SDS) mndicate 13- igit Unique Tdentification Number issued by the Reserve Bank (if applicable) p ._ FF FoF PF fF F [Particulars of foréign entity (Wholly Owns Subsidiary WS") i [Name YKALYAN JEWELLERS FZE i [Adaress SER, 723, Dubal Airport Free zone, Dubai Ti. [lame of the country/ jurisdiction pated Ae erates ts core activity in strategic sector sngaged in financial services W [whether the foreign entity isa start-up or has NA or is | | 7 [Date of incorporation oF the foreign entity sors Har agar Entity Identifier (LET) of the Foreign entity 25aS00NMS)ZACUSKDESS [UaiT [E-mail 1D of the foreign entity ‘venkatreman @kalyanjewellers.net “air Accounting vear followed by the foreign entity April to March IR [Raity cade of tre foreign entity SIO WIC Code 1987 & 32111 - NIC Code 2008% | Financial commitment being made iin_Foreign —Currencyjin INR w.r.t above foreign entity (in INR and (FEY) FCY) bo a tv INR 791,171,500 | y AED 35,000,000 Sa SRE TRC COTTER TT OFT aT Fu goupeompary- ese Soon m1 te uty catal~ 385.00 Fauty canal ~ 18 UN’ mmode una” the date ofthe cent Faust SES uty sa } transaction and the FC being undertaken | vee oan 52.89 mion fan ~ INR 3,420.30 currently ED million Note: For computing the 1NR equivalent of Lor tung bsee ho unde vases the curent Fe the exchange rate os on date RON unde case, [on of current transaction or Gate of reporting, proposed) — 628.68 (including proposed) wiever gear, may be use ion AED [ie 428122 ‘Vit Proposed? updated share-holding pattern in the foreign entity | Person resident in India sake |i | Foreign partners) 1m stake 1) [Kalyan Jewelers India United 00% (i) (ay a By T ay 1X |whather the person resident in India has control in the No | ftoreign entity (Refer to the definition of “control” in the jor Rules) Furnish the details of SDS of foreign entity in respect of which the FCis being 1 lundertaken, if applicable. (Refer Annexure 1) Prag eee stam tess east ena ‘down subsidiary (SDS) of 3V/| JOS (Refer Annexure 3) in the prescribed format (attach separate sheet if the number of SDS is more than one) iframe, Level and Country of SDS Tiame, Level and Country of parent SOS Tiiame of the Parent of the SDS Twfnvestment type" vivpe of Step Down Subsidiary vijietivity code 85 per NIC 1987 Vilfvestment Amount and Date of investment (WF any) Vilbie stake Fela by the parent in the SOS B [Furnish the details of investment/ disinvestment of Step down subsidiary (SDS) of JV OS | Inthe prescribed format (Refer Annexure 1)ame, Level and Country of SOS lame, Level and Country of parent SDS jifwame oF the Parent of the SDS TW pavestmment type: Vype of Step Oown Subsidiary viptvity code viifnvestment Amount and Date of iavestiment (Irany): PRS TAYE DATA ESOS (C [Furnish the details of investment/ disinvestment of Step down ibe cay, (sds) of See eee fame, Level and Country of SDS: jame, Level and Country oF parent SDS TilName of the Parent of the SDS Wjinvestment type: ‘flype of Step Down Subsidiary vifictivity code as per NIC 1967 investment Amount and Date of rvestment (I any): Wiiie stake Feld by the parent nthe SOS | Furnish the details of investment/ disinvestinent of Step down subsidiary (SDS) of 1V/ WOS in the prescribed format (Refer Annexure 1) jame, Level and Cauniry of SOS jame, Level and Country of parent SDS Tijlame of the Parent of the SOS iwinvestment type: wos: WV SOS v[fvpe of Step Dowa Subsidiary Sv perating [Operating a im SPV Vifictivify code as per NIC 1987 Vvilfvestment Amount and Date of investment (i nv) Viiff stake eld by the parent in the SOSFORM FC: Section C Details of transaction/ remittance/ Financial Commitment (FC) of the person resident in India Indicate 13-digit Unique Tdentification Number (UIN) Issued by Reserve Bank (if applicable) | PoP FPPpEPP E FI ‘S. | Method or ~~ Category of investments other "| ester oats aui Bank Guarantee Issued Bank Guarantee proposed to be Issued - HDFC Bank Umited Tague date] Valaity 23.08.2023) gate 22.08.2024 WZ Vay date 3 uy | i i \ baba Vi 6 i it 17 of sovrteansfert energer-by/of Indian-enttiese ‘group companies (Please-spectty Senos ‘each-category)[18] Others ir © dfinanciat | commitment) | te-a:rdeferred | paymentiisity Inhertonceby [ey senior indivdooHtAy fastheease maybe) | Note | *to be reported as non-fund-based commitment at the time of acquisition of equity capital on deferred payment basis in compliance with Regulation 7 of the OI Regulations. Further, at the time of remittance the | rnon-fund-based commitment shall be reported as converted to equity capital @ Please specify the dues being capitalized - incorporation expenses or the other dues viz., coyalty, technical know-how fee, consultancy fees, etc. $ In case of rollover / change in guarantee please furnish the following details inthe field a) Date of changer | rollover of guarantee; b) Validity date of the new guarantee; c) New guarantee amount d) 15-digit transaction umber allotted by the Reserve bank when the original guarantee was reported online. $5 In case of conversion of loan into equity, please furnish the following details 2) Date of conversion b) [Amount converted into equity €) 15-aigit transaction number allotted by the Reserve Bank when the original remittance towards loan was reported online. To be filled by the AD branch (strike out whichever is not applicable) ‘We hereby confirm that the remittance/transaction of ve tonarOS Tein accordance with {he provisions contained in the FEMA,1999, 01 Rules, Of Regulations and the dictions issued by the Reserys Bank from time to time. We i with ansaction in ined on 10-0 ms | ‘Signature of authorized offical of AD ‘StampLseal bank ‘Name & designation of the Authorized | Official! of AD bank | | Piace T Date | Telephone No] EmailFORM FC: Section D Declaration by the Indian entity (TE)/ Resident Endivideal (RF), {Strike out whichever is not applicable) BEI We have ai account oppenring-as-Non-Performing-Asset-(NPA}Pvilir defauker-oram/-are-under inves gaden-byre Francia sector regulator emy-ore-nderivesigaton.by- investigative agentes ie Contral-Bureau-of gation Office Accordingly: i NOC has-been obtained: &-enclosed-herewith-as-prescrbed-under-Rule-10-oF-the OF Rules; oF ii, Fheender-bank(s}regulatory-body/investigative zg: 14 _Cbeclonts}athiersinty-doys irom he delet reeiprot-appheatontor NOC (0) Wherever applicable, the Share certiicate/ other evidence as required in Regulation 9 and other reporting requirement as required in terms of Regulation 10 of OI Regulations, as stipulated by the Reserve Bank from time to time, in respect of the foreign entity under this UIN nas been submitted/completed YES (©) Binandlal commitment undertaken by Means oF debiisw compliance-with OF Rules and OF Regulations; oF correspencing-extant-Reguiations-in-case-where-the-transaction-has-been-doneunder the-earier loverseasnvestment framewarké*_-06-stipulated-by the Reserve Banicfrom-tmete-tiner NA jnd-valuation-normes (OL Regulotions_o~correspanding extant le lramsaeter jane-under-the-earler-o% r= eo - le have . A | (e) Tes certified that no delay in reporting Is pending for regularization as required under Regulation 12 | of Of Regulations, Yes 0) con iFrame op eo - ar vet tained in-Foreign-Conteb peer 2S made-thereunderand Pare-2 of Schedule Hi oF OF Rees, NA (G)-ahis emitonea/uonsadton-omeurt together wih coriecremitoncesfronsactons-clatng toate “end-cap) the-tiberaised-ommltane ivas-provs aU - iviances/transae 1ng-the Financ Year-ore sne—INR whieh work-out to NR NA 17 We hereby certify that the Information furnished above are true and correct, I/We also duly acknowledge say information Furnish fal ci | construed that the reporting requirements under FEMA, 1999, hav led with. ‘Signature of the Authorized offical of the TEFAE 3s Name & designation of the Authored Jishnvr Official of 1€/ RI ‘ompany Secretary Praca Thessur Date 23-08-2023 Telephone No, 4872437333 | Ema -s@kalvanjewallers.net |ist oF enclosures 1. Annexure 1 and Annexure 2 2) Statutory Auditor CertificateSTATEMENT OF TOTAL FINANCIAL COMMITMENTS ‘Annexute ta Farm FC SaaS ot Rance propose 5 BE made To Kalyan Jevlirs FEE Frere) bats Uso wien | amount of Remitance/IVSnaT Com aRenT AED) sro | pate [TyPe of Tavestment/t the Guarantee i | ene — ‘other Franca mi ‘alta auity ‘commitment t Sank Cosas SCT ais 35 nao, a ota) : é 3H alrendy made to subsidiries/stap-down subsidiaries in United Arab Emirates Feet tovestment Financ] TUR WER [noun of Rrinnce/ nani CORRS AED] [commitment ane Equity toa Commitment y36/2013 finan EAL 1072272015 [toan 300,000 11782005 [oso TS: 000,000 aaa finan 00.000 THAT20L oso 50,000 Hyzvais [eat Epo.o00 arora Tos O00 $500,000 zor Tno0.o00 Tes72014 Sta app2018 300,000 aaa (oo Sre2018 Two SSUIPLIED 000,000 ize a ahapore ooo Hats # 0-000 wena 00.000 apreaTe san oun 00 yparzove lesan 0.000 Siro enarmene TL S00] STTTeo1s [Repayment a ssn aes a “arz0i5—epayment Lost 183 65 anos feeseomene rs a a5-001 a iraois—rapayment toss (a 36.00 Sar 201sfeeoavment of Laat Ties. Di/aatsReonymen san (10.00 fpefso1s essen oa tie. Ta2772015 ese {00,000 reteors [eae 001000 11/33/2015 [Conversion of ten to Equity 137,000,000] (137,000,000 Sao oan $0,000 T2016 Tosa Ti3s0,000 Shis/2007 teen Sso0000 s7072017 sae 300,000 e/S/2017 esa 700,000 32917 [esan Troo0000 TonorF ser 000.000 1173072017 [isan Ti500,000 Orr 1 ranisy20i7 [porzare Guarantee to Bano YT ajrsyanaa DATS 00,000,088 Ne SS[STATEMENT OF TOTAL FINANCIAL COMMITMENTS. ‘Annexure UL to Fo1m EC zips i PS/2079[eantR TF STS = snipe Promotes pasar! Sextet] ssrnze 25,600,000 erpaateGuareteeFaveng | sy aoze 159.900.000 SEE THOT 77/2019 — Korgorts GSE TE a Br7a7201s—feantey 72) Zao SpaRaUI [es 700,000 1046/2019_hean(er Fee} $300,000 ToyS0/2019ksaner Fe T5000. 172072020 nant FZE Sie.o00 SSA [ss FE Fepo0G0 76/4020 —bean(ex ze) 7 0.000 3/28/2020 fant 2} 73 500,000 10(512020_[eoawersion a Loan Eavky 235,000,000 | _(235,000,000) 1730/2020 san RTE Te, 00,000 (24/2071 [as REZ 200,000 22/2021 ipa 1 FE 500.000 74/2021 — [oar Eze $0000 Sfiofraztlissn kere 800.000 5117(2079 toe FTE 70,000,900 enue To [caporote Guarantee 19 Toe — roaeanssal fistionst SonkeOr Rae Al kmamman | 21220 eas ETO [Bank Guarantee (SELEY Ta aE “Sab total (8) as poo, oe | ex zaT IIa | ——s95.603, 350 rsj200 DEST GF FOTESEEY HAST COATENGNE RE BS FORTY Ts URSA SRE GT RST ‘Date Upea which [Amount of Remittance/ Finan! Commitment AED] seme] one pipe st imventment/rinancl] te cunrannes tier rant [commitment oH culty toon ne 1] evarzoie fRemetanes towers acquiston 169 50,498 Tost z S098 = Grand Tor sasoga2 | —azssisis | areas 30Annexure I to Form FC Details of investment in either wholly owned or a Joint Venture Step down subsidiary (SDS) of 3v/ WOS S |Name, |Name, | Investment | Investment [Type of [Activity [% Is the) No. |Level’ | Level” | Amount. in | type | step |code” as | Stake | activity and and | FCY and [Down per NIC in of SDS | Country | Country Date of Subsidiary 1987 and SDS [in to name of name of investment | | 2008 “financial sps the (if any) | services parent [sector | of SDS (Refer Note | | | Zand3) | | (Refer Note 1) | | Kalyan | Kalyan 1 [Jewellers |Jewellers | AED 3WwOS | Operating | 3830 - NIC| 100% | No uc F2e 147,000 |code 1987 | & 3auii - First | WOS in | 25/09/2013, NIC Code | Level | UAE 2008 | | United | | oe | | Emirates I Kalyan | Kalyan 2. [Jewellers | Jewellers | RO 1,75,000 | AHWOS | Operating | 3830 - NIC| 70% No uc FE Code 1987 | | 09/08/2017 & 3211 - First. | WOS in NIC” Code Level | UAE 2008 ‘oman | | Kalyan | Kalyan | | | Jewelers | Jewellers | KD 24,500 | 3¥WOS | Operating | 3830 - NIC) 49% | No 3. | for ue Code 1987 ‘Golden 24/11/2014 & 32iil - | Jewelries, | First | NIC” Code woe Level 2008 Second | United level | Arab | | Emirates | | kuwait | | | - | TRalyan | Kalyan | Jewellers | aR 98,000 | awwos | Operating | 3830 - NIC) 49% | No 4 Jewelers | LLC Code 1987 | we | 28/08/2014 & 32111 - First NIC Code Second | Level 2008, Level | Qatar | United | | Arab | | Emirates |Kalyan 100% | Kenouz Al | Jewellers | AED sw¥wos | Operating | 3830 - NIC No 5 |Sharq | LLC 147,000 Code 1987 | Gold ind & 32111 - | uc First. | 15/06/2017 NIC Code Second | Level 2008 Level United | unites arab | Arab Emirates_| Emirates | Notes: 1. Kalyan Jewellers FZE is the wholly owned subsidiary (WOS) of Kalyan Jewellers India Limited (KIL), the Indian Party (IP) making overseas direct investment (ODI). Further, Kalyan Jewellers LLC, UAE and Kalyan Jewellers LLC, Oman are the first level step-down subsidiaries of KIIL and all other entities are second level step down subsidiaries of KIIL with investment in share capital made by Kalyan Jewellers LLC, UAE In the manner as described in Note 3 below. 2, Kalyan Jewellers FZE, wholly owned subsidiary of Kalyan Jewellers India Limited has invested: a) AED 147,000 (UAE Dirhams One Lakh and Forty Seven Thousand Only) in the share capital of Kalyan Jewellers LLC, United Arab Emirates b)_ RO 1,75,000 (Rials Omani One Lakh Seventy-Five Thousand Only) in the share capital of Kalyan Jewellers LLC, Oman. 3. Kalyan Jewellers LLC, UAE has invested: a) KO 24,500 (Kuwait Dinar Twenty-Four Thousand and Five Hundred Only) in the share capital of Kalyan Jewelers for Golden Jewelries, WL. b) QAR 98,000 (Qatari Riyal Ninety-Eight Thousand in Kalyan Jewelers LLC, Qatar; and ¢) AED 147,000 (UAE Dirhams One Lakh and Forty Seven Thousand Only) in the share capital of Kenouz Al Sharq Gold Ind ULC, UAE.