Loans & Deposits under Companies Act 2013 Audit Reports - - PowerPoint PPT Presentation

• !"##

!"## !"## !"## $% $% $% $%

• & "

& " & " & "'%() '%() '%() '%()

• !"##

!"## !"## !"## $% $% $% $%

• & "

& " & " & "'%() '%() '%() '%()

Loans & Deposits

under

Companies Act 2013 Audit Reports

• CA. Pramod Jain

*+ *+ *+ *+

,$,- ,$,- ,$,- ,$,- (,. (,. (,. (,. ()% ()% ()% ()% ()/ ()/ ()/ ()/ ()- ()- ()- ()-

+*+ +*+ +*+ +*+

()/ ()/ ()/ ()/ ()- ()- ()- ()-

• CA. Pramod Jain

012013 012013 012013 0120134 4 4 4 1 1 1 14 4 4 4 '%(- '%(- '%(- '%(-

/

/ / /5 5 5 5

• 6

6 6 6! ! ! !! ! ! !!!&& !!&& !!&& !!&& 7 7 7 7 ! 8 ! 8 ! 8 ! 8 9 9 9 9: : : : &8 6 &8 6 &8 6 &8 6# # # #,$ ,$ ,$ ,$,-6 ,-6 ,-6 ,-6 "86&8 6# "86&8 6# "86&8 6# "86&8 6#;&6 ;&6 ;&6 ;&6 !'%($ !'%($ !'%($ !'%($ :" :" :" :"#;67 #;67 #;67 #;67 &&" !9"896!;&" 7 < &&" !9"896!;&" 7 < &&" !9"896!;&" 7 < &&" !9"896!;&" 7 <

#

# # #6 6 6 66 6 6 6#!!686 69 #!!686 69 #!!686 69 #!!686 69 =#696&9 =#696&9 =#696&9 =#696&9

• 1

1 1 1

• 6!6

6!6 6!6 6!6 96"7 96"7 96"7 96"7; ; ; ;96!;&" 96!;&" 96!;&" 96!;&" 7 6< 7 6< 7 6< 7 6<

• CA. Pramod Jain

1 1 1 1

""7 6>; 68 !!&67

""7 6>; 68 !!&67 ""7 6>; 68 !!&67 ""7 6>; 68 !!&67 & ? & ? & ? & ?

6@ 6>!;&6

6@ 6>!;&6 6@ 6>!;&6 6@ 6>!;&6 5 5 5 5 = = = =

• 4

4 4 4 = = = =

# !;&6 =

# !;&6 = # !;&6 = # !;&6 =

9" !!;&68 6>67A(%%

9" !!;&68 6>67A(%% 9" !!;&68 6>67A(%% 9" !!;&68 6>67A(%% 68A/%%" 68A/%%" 68A/%%" 68A/%%"

• CA. Pramod Jain

11 11 11 115 5 5 5 1 1 1 1

;6;6

;6;6 ;6;6 ;6;64 4 4 4 -6'%(B

• 6'%(B
• 6'%(B
• 6'%(B

" # ! 6

" # ! 6 " # ! 6 " # ! 64 4 4 4 $%!'%(/ $%!'%(/ $%!'%(/ $%!'%(/

;6;6

;6;6 ;6;6 ;6;64 4 4 4 $(!'%(/ $(!'%(/ $(!'%(/ $(!'%(/

# ! 6

# ! 6 # ! 6 # ! 64 4 4 4 /6'%(/ /6'%(/ /6'%(/ /6'%(/

" # ! 6

" # ! 6 " # ! 6 " # ! 64 4 4 4 ()6'%(/ ()6'%(/ ()6'%(/ ()6'%(/

;6;6

;6;6 ;6;6 ;6;64 4 4 4 (/&;9'%(/ (/&;9'%(/ (/&;9'%(/ (/&;9'%(/

;6;6

;6;6 ;6;6 ;6;64 4 4 4 '.6'%(- '.6'%(- '.6'%(- '.6'%(-

;6;6

;6;6 ;6;6 ;6;64 4 4 4 (('%(, (('%(, (('%(, (('%(,

# ! 6

# ! 6 # ! 6 # ! 64 4 4 4 ($6'%(, ($6'%(, ($6'%(, ($6'%(,

;6;6

;6;6 ;6;6 ;6;64 4 4 4 (.&;9'%(, (.&;9'%(, (.&;9'%(, (.&;9'%(,

• CA. Pramod Jain

110'%(B 110'%(B 110'%(B 110'%(B

&&"""!;&6 C!&6@:

&&"""!;&6 C!&6@: &&"""!;&6 C!&6@: &&"""!;&6 C!&6@:

& 6!"! &#;697#"6&

& 6!"! &#;697#"6& & 6!"! &#;697#"6& & 6!"! &#;697#"6& #;96 6!"? #;96 6!"? #;96 6!"? #;96 6!"?

;6! 8#;++

;6! 8#;++ ;6! 8#;++ ;6! 8#;++

;6#; >6

;6#; >6 ;6#; >6 ;6#; >6+ + + +8 8 8 86@ 6@ 6@ 6@! ! ! ! & & & &

;6! 8#;6@

;6! 8#;6@ ;6! 8#;6@ ;6! 8#;6@

• ; !# 76#6

; !# 76#6 ; !# 76#6 ; !# 76#64 4 4 4 & 6 & 6 & 6 & 67# 7# 7# 7#

• (/.(/

(/.(/ (/.(/ (/.(/4 4 4 4

• 4

4 4 4 '.-(- '.-(- '.-(- '.-(-

;

; ; ;" 8# ! " 8# ! " 8# ! " 8# !#8 #8 #8 #8# 76#6 # 76#6 # 76#6 # 76#64 4 4 4

• & 6

& 6 & 6 & 6

• 7#

7# 7# 7#

• (/.(/

(/.(/ (/.(/ (/.(/4 4 4 4

• 4

4 4 4 '.-(- '.-(- '.-(- '.-(-

68 9"96D96

68 9"96D96 68 9"96D96 68 9"96D964 4 4 4 7 6/ 7 6/ 7 6/ 7 6/(%#; (%#; (%#; (%#; '.-(-: 6! '.-(-: 6! '.-(-: 6! '.-(-: 6!

6#! &

6#! & 6#! & 6#! & 4 4 4 4 ;&" ;&" ;&" ;&"4 4 4 4 ( ( ( (

• "

" " "

• CA. Pramod Jain

1 1 1 1

&&";6C!&6

&&";6C!&6 &&";6C!&6 &&";6C!&6""D ""D ""D ""D #6 #6 #6 #6

#9! & 6! 89#$(

#9! & 6! 89#$( #9! & 6! 89#$( #9! & 6! 89#$(

• !'%(B

!'%(B !'%(B !'%(B

6"";6 ""&6 6> ""$(

6"";6 ""&6 6> ""$( 6"";6 ""&6 6> ""$( 6"";6 ""&6 6> ""$(

• !'%(/

!'%(/ !'%(/ !'%(/

1669(

1669( 1669( 1669(

• 6'%(/!;&"

6'%(/!;&" 6'%(/!;&" 6'%(/!;&" 7 ;&6 !'%($ 7 ;&6 !'%($ 7 ;&6 !'%($ 7 ;&6 !'%($

# ! 6$($'%(/

# ! 6$($'%(/ # ! 6$($'%(/ # ! 6$($'%(/

• CA. Pramod Jain

110 110 110 110'%(B '%(B '%(B '%(B

6

6 6 65 5 5 569 6>;6! 86" 6 69 6>;6! 86" 6 69 6>;6! 86" 6 69 6>;6! 86" 6 1 1 1 1

686!?

686!? 686!? 686!?

&&"#>D8 !

&&"#>D8 ! &&"#>D8 ! &&"#>D8 !4 4 4 4 7 6$-/ 7 6$-/ 7 6$-/ 7 6$-/

> 6

> 6 > 6 > 6;; ;; ;; ;; && && && &&4 4 4 4 #E&>;6 #E&>;6 #E&>;6 #E&>;6

• ! & #&#;6!#!6!#

! & #&#;6!#!6!# ! & #&#;6!#!6!# ! & #&#;6!#!6!# &&"#>&8 6#8 ! &&"#>&8 6#8 ! &&"#>&8 6#8 ! &&"#>&8 6#8 !

• 86!6"6>;&E!#&&"#!& "

86!6"6>;&E!#&&"#!& " 86!6"6>;&E!#&&"#!& " 86!6"6>;&E!#&&"#!& " > > > >

86!#&8 6>#8 ! 6#;#

86!#&8 6>#8 ! 6#;# 86!#&8 6>#8 ! 6#;# 86!#&8 6>#8 ! 6#;# 76; 666!!6!7 6 76; 666!!6!7 6 76; 666!!6!7 6 76; 666!!6!7 6& & & & / / / /

• 4

4 4 4 '.-'%(- '.-'%(- '.-'%(- '.-'%(-

• CA. Pramod Jain

110 110 110 110'%(B '%(B '%(B '%(B

86!! 86""79

86!! 86""79 86!! 86""79 86!! 86""79!" !" !" !" >"&++ >"&++ >"&++ >"&++4 4 4 4 '.-'%(- '.-'%(- '.-'%(- '.-'%(-

86!

86! 86! 86!#9! & 67&9" ! 6 #9! & 67&9" ! 6 #9! & 67&9" ! 6 #9! & 67&9" ! 64 4 4 4 '.-'%(- '.-'%(- '.-'%(- '.-'%(-

#!!& 6>;6686!

#!!& 6>;6686! #!!& 6>;6686! #!!& 6>;6686! &; 6&&8"" 6> &; 6&&8"" 6> &; 6&&8"" 6> &; 6&&8"" 6> && 8 ! && 8 ! && 8 ! && 8 !5 5 5 5& & & &

9! & 6! 6 6!

9! & 6! 6 6! 9! & 6! 6 6! 9! & 6! 6 6!4 4 4 4 '.-(- '.-(- '.-(- '.-(-

! 89!;&6 6!""! 8 68;6

! 89!;&6 6!""! 8 68;6 ! 89!;&6 6!""! 8 68;6 ! 89!;&6 6!""! 8 68;6 !; 6!;&" 6!7 !; 6!;&" 6!7 !; 6!;&" 6!7 !; 6!;&" 6!7 4 4 4 4 '.-(- '.-(- '.-(- '.-(-

• CA. Pramod Jain

110 110 110 110'%(B '%(B '%(B '%(B

• '/@;9&!;&6 6

'/@;9&!;&6 6 '/@;9&!;&6 6 '/@;9&!;&6 6 6>"6!9!68 9"6 6F 6>"6!9!68 9"6 6F 6>"6!9!68 9"6 6F 6>"6!9!68 9"6 6F &9"7 6/ &9"7 6/ &9"7 6/ &9"7 6/4 4 4 4 '.-(- '.-(- '.-(- '.-(-

;6! 8#;"6 8 68;6

;6! 8#;"6 8 68;6 ;6! 8#;"6 8 68;6 ;6! 8#;"6 8 68;6 #6; !*6> 7 #6; !*6> 7 #6; !*6> 7 #6; !*6> 7

• 4

4 4 4 '.-(- '.-(- '.-(- '.-(-6#! 6#! 6#! 6#!68 68 68 681 1 1 15 5 5 5 ((,(, ((,(, ((,(, ((,(,

;

; ; ;5 5 5 5 &" 6#696@? &" 6#696@? &" 6#696@? &" 6#696@?5 5 5 5

6 9> 6&6!# &" 6 ;&9"6 6>

6 9> 6&6!# &" 6 ;&9"6 6> 6 9> 6&6!# &" 6 ;&9"6 6> 6 9> 6&6!# &" 6 ;&9"6 6> 6 66&;!6 9!# 66!=6 6 66&;!6 9!# 66!=6 6 66&;!6 9!# 66!=6 6 66&;!6 9!# 66!=6

6 &8 9&;;"86D9

6 &8 9&;;"86D9 6 &8 9&;;"86D9 6 &8 9&;;"86D9 " 8 " 8 " 8 " 8

C;& 68 "9"6" """6

C;& 68 "9"6" """6 C;& 68 "9"6" """6 C;& 68 "9"6" """6& & & &

• CA. Pramod Jain

110 110 110 110'%(B '%(B '%(B '%(B

;! 89

;! 89 ;! 89 ;! 89 !;&6 !;&6 !;&6 !;&6

9" !D" > 9"

9" !D" > 9" 9" !D" > 9" 9" !D" > 9"4 4 4 4 & & & & 4 4 4 4 -;$-;

• ;$-;
• ;$-;
• ;$-;

" > 9"!;&69 6 6>69!

" > 9"!;&69 6 6>69! " > 9"!;&69 6 6>69! " > 9"!;&69 6 6>69! 7 1$ 7 1$ 7 1$ 7 1$4 4 4 4 '.-(- '.-(- '.-(- '.-(-

#G-$;6

#G-$;6 #G-$;6 #G-$;65 5 5 5 (%H#!& "I#8 (%H#!& "I#8 (%H#!& "I#8 (%H#!& "I#8

1"& #;;;9G'/H#I8

1"& #;;;9G'/H#I8 1"& #;;;9G'/H#I8 1"& #;;;9G'/H#I84 4 4 4 $/H#; $/H#; $/H#; $/H#;'.-(- '.-(- '.-(- '.-(-

#

# # #6 6 6 6 :!;; 66C!6; :!;; 66C!6; :!;; 66C!6; :!;; 66C!6;

"@ 9"6#8 " 6#

"@ 9"6#8 " 6# "@ 9"6#8 " 6# "@ 9"6#8 " 6# &8 6 &8 6 &8 6 &8 6

• CA. Pramod Jain

110 110 110 110'%(B '%(B '%(B '%(B

&! # 9" !!;&6

&! # 9" !!;&6 &! # 9" !!;&6 &! # 9" !!;&67# 7# 7# 7#(. (. (. (.

• &;9

&;9 &;9 &;9 '%(,!6!!&#; ;;9;6 6 '%(,!6!!&#; ;;9;6 6 '%(,!6!!&#; ;;9;6 6 '%(,!6!!&#; ;;9;6 6 C! 6>(%%H#>>>#& & C! 6>(%%H#>>>#& & C! 6>(%%H#>>>#& & C! 6>(%%H#>>>#& & !& "#86! &; ;!!6 !& "#86! &; ;!!6 !& "#86! &; ;!!6 !& "#86! &; ;!!6 6!!;&6""# " "#;6 6!!;&6""# " "#;6 6!!;&6""# " "#;6 6!!;&6""# " "#;6 !!&> 6;1 !!&> 6;1 !!&> 6;1 !!&> 6;15 5 5 5$ $ $ $7# 7# 7# 7#

• (..'%(,

(..'%(, (..'%(, (..'%(,

788!;&"7 &8 6#! 6

788!;&"7 &8 6#! 6 788!;&"7 &8 6#! 6 788!;&"7 &8 6#! 6 ,$'#;&6 !'%($6;&6 ,$'#;&6 !'%($6;&6 ,$'#;&6 !'%($6;&6 ,$'#;&6 !'%($6;&6 !!&6!#& "'%(B !!&6!#& "'%(B !!&6!#& "'%(B !!&6!#& "'%(B

• CA. Pramod Jain

• CA. Pramod Jain

& & & &

;9 ;9 ;9 ;9 !2 !2 !2 !2 " 8 " 8 " 8 " 8 ! ! ! !

• CA. Pramod Jain

(./-! (./-! (./-! (./-! #766 #766 #766 #766 '%($! '%($! '%($! '%($! #766 #766 #766 #766 !" 6 !" 6 !" 6 !" 6 (/.'%(/ (/.'%(/ (/.'%(/ (/.'%(/ !" 6 !" 6 !" 6 !" 6 '.-'%(- '.-'%(- '.-'%(- '.-'%(-

1 1 1 1

• CA. Pramod Jain

(./-! (./-! (./-! (./-! 6"# 8 6"# 8 6"# 8 6"# 8 ""7 ""7 ""7 ""7 '%($! '%($! '%($! '%($! 6"# 8 6"# 8 6"# 8 6"# 8 6 "" 6 "" 6 "" 6 "" ""7 ""7 ""7 ""7 ""7# ""7# ""7# ""7# 766: 766: 766: 766: !" 6 !" 6 !" 6 !" 6 (/.'%(/ (/.'%(/ (/.'%(/ (/.'%(/ !" 6 !" 6 !" 6 !" 6 '.-'%(- '.-'%(- '.-'%(- '.-'%(-

121* 121* 121* 121*

1J,$'K 1J,$'K 1J,$'K 1J,$'K

;""9E!! 6!6 6

;""9E!! 6!6 6 ;""9E!! 6!6 6 ;""9E!! 6!6 6

8

8 8 8""7 ""7 ""7 ""7? ? ? ?

&

& & & (%%H#!& "I#8 (%%H#!& "I#8 (%%H#!& "I#8 (%%H#!& "I#84 4 4 4 /-(/ /-(/ /-(/ /-(/

&

& & & (%%H#!& "II (%%H#!& "II (%%H#!& "II (%%H#!& "II4 4 4 4 '--(- '--(- '--(- '--(-

L#

L# L# L#($ ($ ($ ($

• 6'%(,#& 8!;&6 ?

6'%(,#& 8!;&6 ? 6'%(,#& 8!;&6 ? 6'%(,#& 8!;&6 ?

• !"#

!"# !"# !"#

$%

$% $% $%

$%!"%&'$%

$%!"%&'$% $%!"%&'$% $%!"%&'$% !( !( !( !() ) ) )( *! ( *! ( *! ( *!

+

+ + + %!" %!" %!" %!" %" " %" " %" " %" "

• CA. Pramod Jain

*1 *1 *1 *1

1

1 1 1C!& 6&&" !9" # C!& 6&&" !9" # C!& 6&&" !9" # C!& 6&&" !9" #& 8 & 8 & 8 & 8 !;&67 !6!;; #" 6 !;&67 !6!;; #" 6 !;&67 !6!;; #" 6 !;&67 !6!;; #" 6 # " 6> # " 6> # " 6> # " 6> # 66! ";6 # 66! ";6 # 66! ";6 # 66! ";6

• 5

5 5 5BD BD BD BD($, ($, ($, ($,

• 66"6+1

66"6+1 66"6+1 66"6+14 4 4 4,D ,D ,D ,D.' .' .' .'

"

" " " "#;6 "#;6 "#;6 "#;6 !!&#;;;9 !!&#;;;9 !!&#;;;9 !!&#;;;9

• 6;1$

6;1$ 6;1$ 6;1$7# 7# 7# 7#

• (.%,'%(,

(.%,'%(, (.%,'%(, (.%,'%(,

• CA. Pramod Jain

1 1 1 1

• CA. Pramod Jain

; ; ; ;;9 ;9 ;9 ;9 / / / / 6'%(/ 6'%(/ 6'%(/ 6'%(/ "";&6 "";&6 "";&6 "";&6 ;&"7 ;&"7 ;&"7 ;&"7 !,$' !,$' !,$' !,$' ;/6 ;/6 ;/6 ;/6 '%(/') '%(/') '%(/') '%(/') 6'%(- 6'%(- 6'%(- 6'%(- 8 8 8 8 ;&6 ;&6 ;&6 ;&6 0&(%%H# 0&(%%H# 0&(%%H# 0&(%%H# & &!& ": & &!& ": & &!& ": & &!& ": #8 #8 #8 #8 7 7 7 7 !;&" 6> !;&" 6> !;&" 6> !;&" 6> ,$' ,$' ,$' ,$' 6 6 6 6 8 8 8 8 ;&6 ;&6 ;&6 ;&6 0&'/H#& 0&'/H#& 0&'/H#& 0&'/H#& &!& " &!& " &!& " &!& " &; ;6 &; ;6 &; ;6 &; ;6 #8 #8 #8 #8 ;&"7 ! ;&"7 ! ;&"7 ! ;&"7 ! ,$' ,$' ,$' ,$' ;'.6 ;'.6 ;'.6 ;'.6 '%(-(' '%(-(' '%(-(' '%(-(' 6'%(, 6'%(, 6'%(, 6'%(, 8 8 8 8 ;&6 ;&6 ;&6 ;&6 0&(%%H# 0&(%%H# 0&(%%H# 0&(%%H# & &!& " & &!& " & &!& " & &!& " &; ;: &; ;: &; ;: &; ;: #8 #8 #8 #8 7 7 7 7 !;&" 6> !;&" 6> !;&" 6> !;&" 6> ,$' ,$' ,$' ,$' 6 6 6 6 8 8 8 8 ;&6 ;&6 ;&6 ;&6 0&$/H# 0&$/H# 0&$/H# 0&$/H# & & & & & & & & !& " !& " !& " !& " &; ;6 &; ;6 &; ;6 &; ;6 #8 #8 #8 #8 !;&"7 !;&"7 !;&"7 !;&"7 ,$' ,$' ,$' ,$'

1 1 1 1

• CA. Pramod Jain

; ; ; ;($6'%(,() ($6'%(,() ($6'%(,() ($6'%(,() &;9'%(, &;9'%(, &;9'%(, &;9'%(, 8;&6 7 8;&6 7 8;&6 7 8;&6 7 #" 6# " 6> #" 6# " 6> #" 6# " 6> #" 6# " 6>5 5 5 5B B B B +1 +1 +1 +15 5 5 5, , , ,

• 5

5 5 5& & & & /37 /37 /37 /37 " ; 7 " ; 7 " ; 7 " ; 7 !;&" 6>,$' !;&" 6>,$' !;&" 6>,$' !;&" 6>,$'

• 6

6 6 65 5 5 5& & & & #$!6 6; #$!6 6; #$!6 6; #$!6 6; L 6" ; L 6" ; L 6" ; L 6" ; 7 !;&" 6> 7 !;&" 6> 7 !;&" 6> 7 !;&" 6> ,$' ,$' ,$' ,$' ;&6 ;&6 ;&6 ;&6 0&(%%H# & 0&(%%H# & 0&(%%H# & 0&(%%H# & &!& ":# &!& ":# &!& ":# &!& ":# 87 87 87 87 !;&" 6>,$' !;&" 6>,$' !;&" 6>,$' !;&" 6>,$'

• ;&6 6!" 6>

;&6 6!" 6> ;&6 6!" 6> ;&6 6!" 6> 8;&6 7 8;&6 7 8;&6 7 8;&6 7 #" 6# " 6> #" 6# " 6> #" 6# " 6> #" 6# " 6>5 5 5 5B B B B +1 +1 +1 +15 5 5 5, , , , 0&$/H# & 0&$/H# & 0&$/H# & 0&$/H# & &!& " &!& " &!& " &!& " &; ;6# &; ;6# &; ;6# &; ;6# 8;&" 8;&" 8;&" 8;&" 7 !,$' 7 !,$' 7 !,$' 7 !,$'

1 1 1 1

• CA. Pramod Jain

; ; ; ;(.&;9 (.&;9 (.&;9 (.&;9 '%(, '%(, '%(, '%(, 8;&6 8;&6 8;&6 8;&6 7 #" 6 7 #" 6 7 #" 6 7 #" 6 # " 6> # " 6> # " 6> # " 6>5 5 5 5B+1 B+1 B+1 B+15 5 5 5, , , ,

• 5

5 5 5& & & & /3 /3 /3 /3 7 " ; 7 " ; 7 " ; 7 " ; 7 7 7 7 !;&" 6> !;&" 6> !;&" 6> !;&" 6> ,$' ,$' ,$' ,$' 6 6 6 6

• 5

5 5 5& & & & #$ #$ #$ #$ !6 6 !6 6 !6 6 !6 6 ; ; ; ; L 6 L 6 L 6 L 6 " ; 7 " ; 7 " ; 7 " ; 7 !;&" 6> !;&" 6> !;&" 6> !;&" 6> ,$' ,$' ,$' ,$'

• ;&6

;&6 ;&6 ;&6 0&(%%H# 0&(%%H# 0&(%%H# 0&(%%H# & & & & & & & & !& ":# !& ":# !& ":# !& ":# 8 8 8 8 7 7 7 7 !;&" 6> !;&" 6> !;&" 6> !;&" 6> ,$' ,$' ,$' ,$' 9" !;&6 9" !;&6 9" !;&6 9" !;&6 &! # &! # &! # &! # 9" !!;&6 9" !!;&6 9" !!;&6 9" !!;&6 0&(%%H# 0&(%%H# 0&(%%H# 0&(%%H# & & & & & & & & !& ":# !& ":# !& ":# !& ":# 8 8 8 8 ;&"7 ;&"7 ;&"7 ;&"7 !,$' !,$' !,$' !,$' ;&6 ;&6 ;&6 ;&6 0&$/H# 0&$/H# 0&$/H# 0&$/H# & & & & & & & & !& " !& " !& " !& " &; ;6 &; ;6 &; ;6 &; ;6 #8 #8 #8 #8 ;&"7 ;&"7 ;&"7 ;&"7 !,$' !,$' !,$' !,$'

1 1 1 1

6! 8;&6 6#" 6# " 6>

6! 8;&6 6#" 6# " 6> 6! 8;&6 6#" 6# " 6> 6! 8;&6 6#" 6# " 6>5 5 5 5B B B B +1 +1 +1 +15 5 5 5,6" ; # ,6" ; # ,6" ; # ,6" ; #5 5 5 5&66 &66 &66 &665 5 5 5 &!;&6 ; 6;97"8 &!;&6 ; 6;97"8 &!;&6 ; 6;97"8 &!;&6 ; 6;97"8 !;&"7 !6 6#,$'6#(. !;&"7 !6 6#,$'6#(. !;&"7 !6 6#,$'6#(. !;&"7 !6 6#,$'6#(.

• &;9'%(,

&;9'%(, &;9'%(, &;9'%(,

• CA. Pramod Jain

1 1 1 1

& 7"" 6!"?

& 7"" 6!"? & 7"" 6!"? & 7"" 6!"?

;6! 8

;6! 8 ;6! 8 ;6! 89 9 9 9!;&6 !;&6 !;&6 !;&67 6 7 6 7 6 7 6 #; #; #; #;# # # # 6";67 6";67 6";67 6";67 #; #; #; #; &6 &6 &6 &67 &; ##> 86 6 7 &; ##> 86 6 7 &; ##> 86 6 7 &; ##> 86 6 ! 6@ 6 ! 6@ 6 ! 6@ 6 ! 6@ 6 6!;&" 6#& 6!;&" 6#& 6!;&" 6#& 6!;&" 6#& &! # 6&; ##" &! # 6&; ##" &! # 6&; ##" &! # 6&; ##" !!6# 66;6678 !!6# 66;6678 !!6# 66;6678 !!6# 66;6678

• 6

6 6 6 6"!6 9 68698 6"!6 9 68698 6"!6 9 68698 6"!6 9 68698 ;6 ;6 ;6 ;6! 8 ! 8 ! 8 ! 89!;&67 6 9!;&67 6 9!;&67 6 9!;&67 6 #;# #;# #;# #;# 6";67 6";67 6";67 6";67

• ;9

;9 ;9 ;9 !;&6&#!&; !;&6&#!&; !;&6&#!&; !;&6&#!&; ## ## ## ##

• CA. Pramod Jain

11'%(, 11'%(, 11'%(, 11'%(,4 4 4 4 1 1 1 1

,$';

,$'; ,$'; ,$';;;9? ;;9? ;;9? ;;9?

• ;69&

;69& ;69& ;69& 4 4 4 4'% '% '% '%H H H H5 5 5 5(/H9$%& " (/H9$%& " (/H9$%& " (/H9$%& "

• & 66!6F 67

& 66!6F 67 & 66!6F 67 & 66!6F 67

• 6!##" 6&;6#& 7 !

6!##" 6&;6#& 7 ! 6!##" 6&;6#& 7 ! 6!##" 6&;6#& 7 ! ;>"6/"&!6 ;>"6/"&!6 ;>"6/"&!6 ;>"6/"&!6 & & & &

C 6>& & 6!#;(

C 6>& & 6!#;( C 6>& & 6!#;( C 6>& & 6!#;(

• $

$ $ $ 67"96&&* 67"96&&* 67"96&&* 67"96&&*

6"D,-"7" ; !6>

6"D,-"7" ; !6> 6"D,-"7" ; !6> 6"D,-"7" ; !6>4 4 4 4 ( ( ( ( 7 !;6# 7 !;6# 7 !;6# 7 !;6#& 7 !8 "7 & 7 !8 "7 & 7 !8 "7 & 7 !8 "7 ## ! 6#" ## ! 6#" ## ! 6#" ## ! 6#"4 4 4 4 ;& ;& ;& ;&4 4 4 4 , , , ,

• :# 6

:# 6 :# 6 :# 6" " " "

• 4

4 4 4 '/' '/' '/' '/'5 5 5 5

• .''%()

.''%() .''%() .''%()

• CA. Pramod Jain

012013 012013 012013 0120134 4 4 4

• 4

4 4 4 '%(- '%(- '%(- '%(-

B

B B B 5 5 5 5

• 6

6 6 6&!#"6 68;6 &!#"6 68;6 &!#"6 68;6 &!#"6 68;6 >66! 7 >66! 7 >66! 7 >66! 7 &8 6# &8 6# &8 6# &8 6#! 6()/6()- ! 6()/6()- ! 6()/6()- ! 6()/6()-# # # # ;&6 !'%($896!;&" ;&6 !'%($896!;&" ;&6 !'%($896!;&" ;&6 !'%($896!;&" 7 <#6&8 "# 7 <#6&8 "# 7 <#6&8 "# 7 <#6&8 "#

• CA. Pramod Jain

012013 012013 012013 0120134 4 4 4

• 4

4 4 4 '%(- '%(- '%(- '%(-

$

$ $ $5 5 5 5 L!;&6>66 L!;&6>66 L!;&6>66 L!;&6>66 "6!6!!# ; "6!6!!# ; "6!6!!# ; "6!6!!# ;

• & !8 >

& !8 > & !8 > & !8 > ; 6 6D().# ; 6 6D().# ; 6 6D().# ; 6 6D().#

• L;:!6 6#

L;:!6 6# L;:!6 6# L;:!6 6# >6#!"66 >6#!"66 >6#!"66 >6#!"66 &E ! "!;&62 6 &E ! "!;&62 6 &E ! "!;&62 6 &E ! "!;&62 6= = = =

36";()-,9 " "6

36";()-,9 " "6 36";()-,9 " "6 36";()-,9 " "6 97 97 97 976 6> 6 6> 6 6> 6 6>

• CA. Pramod Jain

012013 012013 012013 0120134 4 4 4

• 4

4 4 4 '%(- '%(- '%(- '%(-

• 9

9 9 9L L L L !"#&;6# !"#&;6# !"#&;6# !"#&;6# & 6! &": 6 &" & 6! &": 6 &" & 6! &": 6 &" & 6! &": 6 &":7 :7 :7 :7 &;6: 6>" &;6: 6>" &;6: 6>" &;6: 6>"

&6 6>I3F&"6!8

&6 6>I3F&"6!8 &6 6>I3F&"6!8 &6 6>I3F&"6!84 4 4 4 6# 6# 6# 6# ! ! ! !

!#8;6

!#8;6 !#8;6 !#8;6#;6.% #;6.% #;6.% #;6.%

• 769"&@69

769"&@69 769"&@69 769"&@69 #!8# #!8# #!8# #!8#& 6! &" & 6! &" & 6! &" & 6! &": : : : 6 6 6 6

• &6 6>I3

&6 6>I3 &6 6>I3 &6 6>I34 4 4 4 6#!& 6! &" 6#!& 6! &" 6#!& 6! &" 6#!& 6! &"; ; ; ; 8 8 8 8 6 6 6 6 8&@6 8&@6 8&@6 8&@6

• CA. Pramod Jain

11 11 11 11()/ ()/ ()/ ()/

6""7 !" 6 !"86!

6""7 !" 6 !"86! 6""7 !" 6 !"86! 6""7 !" 6 !"86! 6 6 6 6"6 "6 "6 "6 6 6 6 6"6&699@9 "6&699@9 "6&699@9 "6&699@9 > 8 > 8 > 8 > 8>6 >6 >6 >6

• &8 ! 6

&8 ! 6 &8 ! 6 &8 ! 6 !66! 67 "6@6 !66! 67 "6@6 !66! 67 "6@6 !66! 67 "6@6 ? ? ? ?

!#"6 6>! &6" 8

!#"6 6>! &6" 8 !#"6 6>! &6" 8 !#"6 6>! &6" 8

!# " 6>! &6" 8

!# " 6>! &6" 8 !# " 6>! &6" 8 !# " 6>! &6" 8

; 67 !! !" 8 &6

; 67 !! !" 8 &6 ; 67 !! !" 8 &6 ; 67 !! !" 8 &6

8 67 !! ! ;;9

8 67 !! ! ;;9 8 67 !! ! ;;9 8 67 !! ! ;;9

67 !"" !"A'/H8 6>&7

67 !"" !"A'/H8 6>&7 67 !"" !"A'/H8 6>&7 67 !"" !"A'/H8 6>&7

6>! 6 ! 6

6>! 6 ! 6 6>! 6 ! 6 6>! 6 ! 6 6! 6#! !#"6 6>! 6! 6#! !#"6 6>! 6! 6#! !#"6 6>! 6! 6#! !#"6 6>!

• CA. Pramod Jain

11 11 11 114 4 4 4 M1 M1 M1 M1

L1 #!6 6#8 !

L1 #!6 6#8 ! L1 #!6 6#8 ! L1 #!6 6#8 !5 5 5 5 "";&" "";&" "";&" "";&"

6!;&&89;;99

6!;&&89;;99 6!;&&89;;99 6!;&&89;;99&" &" &" &" " 6 " 6 " 6 " 6

69 6#&8 6>"6

69 6#&8 6>"6 69 6#&8 6>"6 69 6#&8 6>"65 5 5 5 6 6 6 6 A A A A 96@9 96@9 96@9 96@9

6+6

6+6 6+6 6+6! ! ! ! 9" 6>! 9" 6>! 9" 6>! 9" 6>!

• L

L L L

+

+ + +6 6 6 6> 86! &8 9 > 86! &8 9 > 86! &8 9 > 86! &8 9 " 6> " 6> " 6> " 6> 6 6 6 6&!#"6;9 &!#"6;9 &!#"6;9 &!#"6;996@ 96@ 96@ 96@

• 9

9 9 9

• 78 " " 99#

78 " " 99# 78 " " 99# 78 " " 99# & 6! &"9 6! 8 & 6! &"9 6! 8 & 6! &"9 6! 8 & 6! &"9 6! 8

• CA. Pramod Jain

M1 M1 M1 M14 4 4 4 *1 *1 *1 *1

• ()/""

()/"" ()/"" ()/""6&&"& 8!;&6 6&&"& 8!;&6 6&&"& 8!;&6 6&&"& 8!;&6? ? ? ?5 5 5 5

• 6

6 6 67!& " 7!& " 7!& " 7!& "6 6 6 69!& 9!& 9!& 9!& 68 68 68 686;6= 6;6= 6;6= 6;6=

• #

# # #97 6>#!!;&6#;96@ 97 6>#!!;&6#;96@ 97 6>#!!;&6#;96@ 97 6>#!!;&6#;96@ # 66! " 6 669!& " # 66! " 6 669!& " # 66! " 6 669!& " # 66! " 6 669!& " 67 !# & &!& " 67 !# & &!& " 67 !# & &!& " 67 !# & &!& "

• /%

/% /% /%

• 7 !8 "7=6

7 !8 "7=6 7 !8 "7=6 7 !8 "7=6

!

! ! !!;&66#" 6&;6#! !;&66#" 6&;6#! !;&66#" 6&;6#! !;&66#" 6&;6#! 97 6>9 6> ;#;@ 6> 97 6>9 6> ;#;@ 6> 97 6>9 6> ;#;@ 6> 97 6>9 6> ;#;@ 6> 6! 66 ! 6 6! 66 ! 6 6! 66 ! 6 6! 66 ! 6

• C!& 6

C!& 6 C!& 6 C!& 6&&" !9" # &&" !9" # &&" !9" # &&" !9" #

• 6!;;

6!;; 6!;; 6!;; #" 6# " 6> # 66! ";6 #" 6# " 6> # 66! ";6 #" 6# " 6> # 66! ";6 #" 6# " 6> # 66! ";65 5 5 5BD($, BD($, BD($, BD($, 66"6+1 66"6+1 66"6+1 66"6+14 4 4 4,D.' ,D.' ,D.' ,D.' 5 5 5 5 (..'%(, (..'%(, (..'%(, (..'%(,

• CA. Pramod Jain

11 11 11 114 4 4 4 13 13 13 13

6+ 8 ;&6?

6+ 8 ;&6? 6+ 8 ;&6? 6+ 8 ;&6?

6 ;;

6 ;; 6 ;; 6 ;;

• /

/ / /! ! ! !

C ;;

C ;; C ;; C ;;

• '/

'/ '/ '/! ! ! !

61@ !?

61@ !? 61@ !? 61@ !?

• ;& 6;6

;& 6;6 ;& 6;6 ;& 6;6& & & & -;6

• ;6
• ;6
• ;6

6"

6" 6" 6"5 5 5 5 6 ;; 6 ;; 6 ;; 6 ;;

• /

/ / /! ! ! !

6"

6" 6" 6"5 5 5 5 C ;; C ;; C ;; C ;;

• '/

'/ '/ '/! ! ! !

"6F !"

"6F !" "6F !" "6F !" 6!#66 6!#66 6!#66 6!#665 5 5 5!;&" 6! !;&" 6! !;&" 6! !;&" 6!

• CA. Pramod Jain

11'%(, 11'%(, 11'%(, 11'%(,4 4 4 4 11 11 11 11

()/9 ""7 6> ! 66

()/9 ""7 6> ! 66 ()/9 ""7 6> ! 66 ()/9 ""7 6> ! 66 > 8 6>"6!!6 6? > 8 6>"6!!6 6? > 8 6>"6!!6 6? > 8 6>"6!!6 6?

• !#;&6

!#;&6 !#;&6 !#;&6

• !#" 6>;&6

!#" 6>;&6 !#" 6>;&6 !#" 6>;&6

• 6" 8# !

6" 8# ! 6" 8# ! 6" 8# !

• ; 67 ! !" 8 &6

; 67 ! !" 8 &6 ; 67 ! !" 8 &6 ; 67 ! !" 8 &6

6!" 6> 8 67 ! !

6!" 6> 8 67 ! ! 6!" 6> 8 67 ! ! 6!" 6> 8 67 ! ! !;;9""79E!? !;;9""79E!? !;;9""79E!? !;;9""79E!?

• 7 !;&" " 6C&"6;6

7 !;&" " 6C&"6;6 7 !;&" " 6C&"6;6 7 !;&" " 6C&"6;6 6&& " N 69! & 6 6&& " N 69! & 6 6&& " N 69! & 6 6&& " N 69! & 6

• 69 " N#& 6! &"9 6! 8

69 " N#& 6! &"9 6! 8 69 " N#& 6! &"9 6! 8 69 " N#& 6! &"9 6! 8

• CA. Pramod Jain

11'%(, 11'%(, 11'%(, 11'%(,4 4 4 4 11 11 11 11

""!6 6

""!6 6 ""!6 6 ""!6 64 4 4 4 ; ; ; ;

6"

6" 6" 6"4 4 4 4 ;6> 86! 8 ;6> 86! 8 ;6> 86! 8 ;6> 86! 84 4 4 4 ## ! ## ! ## ! ## ! 6#" 6#" 6#" 6#"4 4 4 4;& 6;6 ;& 6;6 ;& 6;6 ;& 6;6& & & & C C C C ;6# 6; 6 ;6# 6; 6 ;6# 6; 6 ;6# 6; 64 4 4 4 /:C'/9 /:C'/9 /:C'/9 /:C'/9

• CA. Pramod Jain

+*+:*11()- +*+:*11()- +*+:*11()- +*+:*11()-

;&6

;&6 ;&6 ;&6 !6 !6 !6 !6 ;@ ;@ ;@ ;@ 68;6 68;6 68;6 68;6 > > > > 6 6 6 6 ; ; ; ; 6 6 6 6 ' ' ' ' " " " " # # # # 68 68 68 68

• C!& 6

C!& 6 C!& 6 C!& 6? ? ? ?5 5 5 5

!F 6

!F 6 !F 6 !F 6 # # # # 6 6 6 6

• !;&6

!;&6 !;&6 !;&6 6!& 6!& 6!& 6!& 6 6 6 6 # # # # ! ! ! !

• !;&6

!;&6 !;&6 !;&6

• 68;6

68;6 68;6 68;6 96 96 96 96 7 7 7 7 " " " "

• &

& & &

• "7

"7 "7 "7 # # # #

• !6

!6 !6 !6

• 68;6

68;6 68;6 68;6 9 9 9 9 9 9 9 9 !;&6 !;&6 !;&6 !;&6 6 6 6 6 68;6 68;6 68;6 68;6 9 9 9 9 # # # #

• &&

&& && && # # # # ; 6> ; 6> ; 6> ; 6> 6 6 6 6 F ;6 F ;6 F ;6 F ;6 6 6 6 6 6 6 6 6 "7 "7 "7 "7 6 6 6 6 #! #! #! #!

• !"

!" !" !" # # # # " " " " 6 6 6 6 && && && && # # # # "6 "6 "6 "6 >6 >6 >6 >6 68;6 68;6 68;6 68;6 6 6 6 6 # 66! " # 66! " # 66! " # 66! " ;6 ;6 ;6 ;6

• 66

66 66 66 > 8 > 8 > 8 > 8 6 6 6 6 "6D 68;6 "6D 68;6 "6D 68;6 "6D 68;6 # # # # !;&6 !;&6 !;&6 !;&6

• 6

6 6 6 #" #" #" #" # # # # & 6> & 6> & 6> & 6> & & & &

• 6

6 6 6 6 6 6 6 #" #" #" #" 9 9 9 9

• CA. Pramod Jain

+*+:*11()- +*+:*11()- +*+:*11()- +*+:*11()-

+ 8 6>#"6D 68;6C! 6>" ;

+ 8 6>#"6D 68;6C! 6>" ; + 8 6>#"6D 68;6C! 6>" ; + 8 6>#"6D 68;6C! 6>" ; 4 4 4 4 F F F F

#

# # # 1; 1; 1; 1; "6 "6 "6 "6 #; #; #; #;

• &

& & & &&8" &&8" &&8" &&8" F F F F # # # # "6 "6 "6 "6 68;6 68;6 68;6 68;6 ! ! ! ! 96 96 96 96 " ; " ; " ; " ;

• F

F F F # # # #

• "6

"6 "6 "6

• >6

>6 >6 >6 > 86 > 86 > 86 > 86

• !

! ! ! &8 &8 &8 &8

• L

L L L

• *

* * *

• #

# # # &! &! &! &! D D D D 9! & 6 9! & 6 9! & 6 9! & 6 # # # # ! ! ! ! # # # # L L L L

• 78

78 78 78 !" !" !" !" F F F F 6 6 6 6

• 6

6 6 6 # # # # "6 "6 "6 "6 4 4 4 4

• #

# # # 6 6 6 6 4 4 4 4 +8 +8 +8 +8 ! ! ! !

• CA. Pramod Jain

+*+:*11()- +*+:*11()- +*+:*11()- +*+:*11()-

C;& 6#&8 6

C;& 6#&8 6 C;& 6#&8 6 C;& 6#&8 6

6D+6D! &8 9

6D+6D! &8 9 6D+6D! &8 9 6D+6D! &8 9 6@ 6>66! 6> 66! 6@ 6>66! 6> 66! 6@ 6>66! 6> 66! 6@ 6>66! 6> 66! 6>> 69 6# 66! 6># 6>> 69 6# 66! 6># 6>> 69 6# 66! 6># 6>> 69 6# 66! 6># &8 6>6#!"#! " &8 6>6#!"#! " &8 6>6#!"#! " &8 6>6#!"#! "

!F 69?

!F 69? !F 69? !F 69?5 5 5 5

7& 6! &"9 6 !F 6>

7& 6! &"9 6 !F 6> 7& 6! &"9 6 !F 6> 7& 6! &"9 6 !F 6> ! ! ! !

• ;&67& 6! &"9 6

;&67& 6! &"9 6 ;&67& 6! &"9 6 ;&67& 6! &"9 6 !F 6#! !F 6#! !F 6#! !F 6#!

>

> > >

• CA. Pramod Jain

1()- 1()- 1()- 1()-

6!;&6

6!;&6 6!;&6 6!;&6

6 ;;'/%%%D

6 ;;'/%%%D 6 ;;'/%%%D 6 ;;'/%%%D5 5 5 5

C ;;/%%%%%D

C ;;/%%%%%D C ;;/%%%%%D C ;;/%%%%%D5 5 5 5

68## ! 6#"

68## ! 6#" 68## ! 6#" 68## ! 6#"

;& 6;6&'

;& 6;6&' ;& 6;6&' ;& 6;6&'

• =

= = =

6

6 6 6

6 ;;'/%%%D

6 ;;'/%%%D 6 ;;'/%%%D 6 ;;'/%%%D5 5 5 5

C ;;(%%%%%D

C ;;(%%%%%D C ;;(%%%%%D C ;;(%%%%%D5 5 5 5= = = =

9

9 9 9

37

• CA. Pramod Jain

11'%(, 11'%(, 11'%(, 11'%(,4 4 4 4 33 33 33 33

• ()-'

()-' ()-' ()-'5 5 5 5 6;&"C!" 6;&"C!" 6;&"C!" 6;&"C!"

• ()-$

()-$ ()-$ ()-$4 4 4 4 ; ; ; ; 5 5 5 5 >>> 6>&"6 >>> 6>&"6 >>> 6>&"6 >>> 6>&"6 68;6 68;6 68;6 68;6! ! ! ! 6&&"6 68;6! 6&&"6 68;6! 6&&"6 68;6! 6&&"6 68;6! F ;6# #"6>6! F ;6# #"6>6! F ;6# #"6>6! F ;6# #"6>6! > 86L* 68;6 6L > 86L* 68;6 6L > 86L* 68;6 6L > 86L* 68;6 6L !"D()-B 6F !"D()-B 6F !"D()-B 6F !"D()-B 6F

• ()-6&&" !9" 68;6;9

()-6&&" !9" 68;6;9 ()-6&&" !9" 68;6;9 ()-6&&" !9" 68;6;9

• 68

68 68 68! ! ! ! 68;6;67 6 68;6 68;6;67 6 68;6 68;6;67 6 68;6 68;6;67 6 68;6 6"6/%H#" 6!;#; 6"6/%H#" 6!;#; 6"6/%H#" 6!;#; 6"6/%H#" 6!;#; 6"6/%H#" 6!; 6"6/%H#" 6!; 6"6/%H#" 6!; 6"6/%H#" 6!;

• &&" !9"6"6

&&" !9"6"6 &&" !9"6"6 &&" !9"6"6! ! ! ! > 8699" > 8699" > 8699" > 8699" 7 9E!#66>> 69 6## 66! 6> 7 9E!#66>> 69 6## 66! 6> 7 9E!#66>> 69 6## 66! 6> 7 9E!#66>> 69 6## 66! 6> 6 "6& " 6 "6& " 6 "6& " 6 "6& "

• CA. Pramod Jain

0101+ 0101+ 0101+ 0101+

( ( ( ( ,( ,( ,( ,( % % % %

• *

* * *

• Forming an Opinion and Reporting on Financial

Statements

• Modifications to the Opinion in the Independent

Auditor’s Report

• .
• .
• .
• .

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor

• Comparative Information—Corresponding Figures

and Comparative Financial Statements

• /
• /
• /
• /

The Auditor’s Responsibility in relation to other information in Documents containing Audited Financial Statements

• CA. Pramod Jain

13011 13011 13011 13011

• CA. Pramod Jain

06; # 06; # 06; # 06; # # # # #

• CA. Pramod Jain

6>;62&6 9 " #

6>;62&6 9 " # 6>;62&6 9 " # 6>;62&6 9 " #

• 6"6 66! ";6

6"6 66! ";6 6"6 66! ";6 6"6 66! ";6

2&6 9 "

2&6 9 " 2&6 9 " 2&6 9 "

& 6 6

& 6 6 & 6 6 & 6 6

;& #

;& # ;& # ;& # #&&" !9" #&&" !9" #&&" !9" #&&" !9"

#&&" !9"

#&&" !9" #&&" !9" #&&" !9"

&6>"6>"

&6>"6>" &6>"6>" &6>"6>" F ;6 F ;6 F ;6 F ;6

011 011 011 011

• CA. Pramod Jain

# # # # O" # O" # O" # O" # 8 8 8 8 !" ; !" ; !" ; !" ;

O0 O0 O0 O0

• CA. Pramod Jain

1 8 6>9 6## ! 6

1 8 6>9 6## ! 6 1 8 6>9 6## ! 6 1 8 6>9 6## ! 6 &&& 8 6! &&& 8 6! &&& 8 6! &&& 8 6!!6!"? !6!"? !6!"? !6!"?

;6

;6 ;6 ;6 6 8 "" 6 6 8 "" 6 6 8 "" 6 6 8 "" 6 >>> >>> >>> >>>; "96&8 8 ; "96&8 8 ; "96&8 8 ; "96&8 8

• # 66! "

# 66! " # 66! " # 66! ";6 ;6 ;6 ;6

• 69"9 6## ! 6&&&

69"9 6## ! 6&&& 69"9 6## ! 6&&& 69"9 6## ! 6&&& 8 6!67 !9& 6 6 8 6!67 !9& 6 6 8 6!67 !9& 6 6 8 6!67 !9& 6 6 9 9 9 9!6!"& 9"##!6 !6!"& 9"##!6 !6!"& 9"##!6 !6!"& 9"##!6 # 66! ";6#6! # 66! ";6#6! # 66! ";6#6! # 66! ";6#6! ; ;6 #6!"9; "9 ; ;6 #6!"9; "9 ; ;6 #6!"9; "9 ; ;6 #6!"9; "9 6 6 6 6&8 8 &8 8 &8 8 &8 8

O0 O0 O0 O0

• CA. Pramod Jain

6>;62&6 9 " #

6>;62&6 9 " # 6>;62&6 9 " # 6>;62&6 9 " #

• 6"6 66! ";6

6"6 66! ";6 6"6 66! ";6 6"6 66! ";6

2&6 9 "

2&6 9 " 2&6 9 " 2&6 9 "

#O" # & 6 6

#O" # & 6 6 #O" # & 6 6 #O" # & 6 6

O" # & 6 6

O" # & 6 6 O" # & 6 6 O" # & 6 6

#&&" !9"

#&&" !9" #&&" !9" #&&" !9"

&6>"6>"

&6>"6>" &6>"6>" &6>"6>" F ;6 F ;6 F ;6 F ;6

* * * *

• CA. Pramod Jain

#8 6>9 6

#8 6>9 6 #8 6>9 6 #8 6>9 66> 6> 6> 6>> > > > 8 6! 8 6! 8 6! 8 6!

• !6!"?

!6!"? !6!"? !6!"?

;6

;6 ;6 ;6

• 6 8 ""

6 8 "" 6 8 "" 6 8 ""76 76 76 76 >& >& >& >&7 7 7 7 ; ;6 ; ;6 ; ;6 ; ;6

• 9

9 9 9; " ; " ; " ; "6&8 8 6&8 8 6&8 8 6&8 8

• # 66! "

# 66! " # 66! " # 66! ";6 ;6 ;6 ;6

* * * *

• CA. Pramod Jain

6>;62&6 9 " #

6>;62&6 9 " # 6>;62&6 9 " # 6>;62&6 9 " #

• 6"6 66! ";6

6"6 66! ";6 6"6 66! ";6 6"6 66! ";6

2&6 9 "

2&6 9 " 2&6 9 " 2&6 9 "

#8& 6 6

#8& 6 6 #8& 6 6 #8& 6 6

8& 6 6

8& 6 6 8& 6 6 8& 6 6

#&&" !9"

#&&" !9" #&&" !9" #&&" !9"

&6>"6>"

&6>"6>" &6>"6>" &6>"6>" F ;6 F ;6 F ;6 F ;6

• CA. Pramod Jain

1

1 1 1 69" 69" 69" 69"

• 9 6## ! 6

9 6## ! 6 9 6## ! 6 9 6## ! 6 &&& 8 6! &&& 8 6! &&& 8 6! &&& 8 6!67 ! 67 ! 67 ! 67 ! 9 9 9 9& 6 66 & 6 66 & 6 66 & 6 66!6!" !6!" !6!" !6!"

• & 9"

& 9" & 9" & 9"##!6 ##!6 ##!6 ##!6

• # 66! "

# 66! " # 66! " # 66! " ;6 ;6 ;6 ;6# # # #6! 6! 6! 6! ; ;6 ; ;6 ; ;6 ; ;6 #6 #6 #6 #6!" !" !" !"99 99 99 99 ; " ; " ; " ; "6 6 6 6&8 8 &8 8 &8 8 &8 8

• CA. Pramod Jain

6>;62&6 9 " #

6>;62&6 9 " # 6>;62&6 9 " # 6>;62&6 9 " #

• 6"6 66! ";6

6"6 66! ";6 6"6 66! ";6 6"6 66! ";6

2&6 9 "

2&6 9 " 2&6 9 " 2&6 9 "

# !" ;#& 6 6

# !" ;#& 6 6 # !" ;#& 6 6 # !" ;#& 6 6

& 6 6

& 6 6 & 6 6 & 6 6

#&&" !9"

#&&" !9" #&&" !9" #&&" !9"

&6>"6>"

&6>"6>" &6>"6>" &6>"6>" F ;6 F ;6 F ;6 F ;6

1 6 67"98 "9" 1 6 67"98 "9" 1 6 67"98 "9" 1 6 67"98 "9" 6 6 6 6

777"67!; 777"67!; 777"67!; 777"67!;

• CA. Pramod Jain

";76"#;9 "&& ";76"#;9 "&& ";76"#;9 "&& ";76"#;9 "&&

P0L1Q P0L1Q P0L1Q P0L1Q

#""& 6!'%%, #""& 6!'%%, #""& 6!'%%, #""& 6!'%%,

6&&"!7"" 6&&"!7"" 6&&"!7"" 6&&"!7"" O !696798 O !696798 O !696798 O !696798 C&>6 C&>6 C&>6 C&>6 777C&&6" 6 777C&&6" 6 777C&&6" 6 777C&&6" 6

• CA. Pramod Jain

; 6 ; 6 ; 6 ; 6

&;E 6R"67!; &;E 6R"67!; &;E 6R"67!; &;E 6R"67!; I.(.)((%,$)-, I.(.)((%,$)-, I.(.)((%,$)-, I.(.)((%,$)-,

S'%(); 6 S'%(); 6 S'%(); 6 S'%(); 6

0" 1! &1( 0" 1! &1( 0" 1! &1( 0" 1! &1(