Significant Beneficial Owner Significant Beneficial Owner NFRA - - PowerPoint PPT Presentation

▶
significant beneficial owner significant beneficial owner
SMART_READER_LITE
LIVE PREVIEW

Significant Beneficial Owner Significant Beneficial Owner NFRA - - PowerPoint PPT Presentation

Sep 27, 2022 131 likes •506 views

Significant Beneficial Owner Significant Beneficial Owner NFRA NFRA

slide-1
SLIDE 1
  • Significant Beneficial Owner

NFRA Significant Beneficial Owner NFRA

  • !""

#$ %"&'$#(

  • !""

#$ %"&'$#(

slide-2
SLIDE 2

)*++,+ )*++,+ )*++,+ )*++,+

  • CA. Pramod Jain
slide-3
SLIDE 3
  • +,+*..

+,+*.. +,+*.. +,+*..

  • !/0

!/0 !/0 !/0 ! & !1 ! & !1 ! & !1 ! & !1 1! /! 1! /! 1! /! 1! /! ! / "2! ! / "2! ! / "2! ! / "2! ! ! ! !!2 !2 !2 !2

"&

"& "& "&!0/ &""2 !13 !0/ &""2 !13 !0/ &""2 !13 !0/ &""2 !13

+

+ + +%!)% " !!! / ! %!)% " !!! / ! %!)% " !!! / ! %!)% " !!! / !

  • ! / "2! 04

! / "2! 04 ! / "2! 04 ! / "2! 04

  • %!

%! %! %!56 56 56 56 / ! / ! / ! / !'$#74 '$#74 '$#74 '$#74

%"

%" %" %"( ( ( (8! ! 8! ! 8! ! 8! !!& !& !& !&9 9 9 9"%! !1 "%! !1 "%! !1 "%! !1 !!!// !!!// !!!// !!!//%"'$$: %"'$$: %"'$$: %"'$$:

#;<=#;<0! /#(:7

#;<=#;<0! /#(:7 #;<=#;<0! /#(:7 #;<=#;<0! /#(:7

  • CA. Pramod Jain
slide-4
SLIDE 4

+*;( +*;( +*;( +*;(

)*

)* )* )*9 9 9 9 >/" !&1 2! >/" !&1 2! >/" !&1 2! >/" !&1 2!-

  • 2 " !1! / " !

2 " !1! / " ! 2 " !1! / " ! 2 " !1! / " !-

  • 2 !

2 ! 2 ! 2 ! ?$&!! !@ ?$&!! !@ ?$&!! !@ ?$&!! !@ 1 1 1 1

)*

)* )* )*-

  • :/" !&! / "2!

:/" !&! / "2! :/" !&! / "2! :/" !&! / "2!-

  • 2 !?$&/A% !1 !

2 !?$&/A% !1 ! 2 !?$&/A% !1 ! 2 !?$&/A% !1 !

)*

)* )* )*-

  • 7%! "&/0!&

7%! "&/0!& 7%! "&/0!& 7%! "&/0!&-

  • 2 !?$&/ 0/" !

2 !?$&/ 0/" ! 2 !?$&/ 0/" ! 2 !?$&/ 0/" !

  • CA. Pramod Jain
slide-5
SLIDE 5

;(#$ ;(#$ ;(#$ ;(#$9 9 9 9 #?7'$#; #?7'$#; #?7'$#; #?7'$#;

! / " ! ! !;(#$

! / " ! ! !;(#$ ! / " ! ! !;(#$ ! / " ! ! !;(#$

  • 9

9 9 9

  • ! / " ! ! !/"% /"&

! / " ! ! !/"% /"& ! / " ! ! !/"% /"& ! / " ! ! !/"% /"& ! /"&%1!&/!/!1! ! /"&%1!&/!/!1! ! /"&%1!&/!/!1! ! /"&%1!&/!/!1! 2 1! "!0!"! 2 1! "!0!"! 2 1! "!0!"! 2 1! "!0!"! 12 !&0! 12 !&0! 12 !&0! 12 !&0!B B B B

+

+ + +C/ /%C/ !&"" C/ /%C/ !&"" C/ /%C/ !&"" C/ /%C/ !&"" 1/%/4 1/%/4 1/%/4 1/%/4

/ 80 / 0 !!& 8 !

/ 80 / 0 !!& 8 ! / 80 / 0 !!& 8 ! / 80 / 0 !!& 8 ! % ! !0/%/ % ! !0/%/ % ! !0/%/ % ! !0/%/

($% %08 1

($% %08 1 ($% %08 1 ($% %08 1 1! /!! / "2! !/0!& 1! /!! / "2! !/0!& 1! /!! / "2! !/0!& 1! /!! / "2! !/0!&

  • CA. Pramod Jain
slide-6
SLIDE 6

($ ($ ($ ($9 9 9 9 #?7'$#; #?7'$#; #?7'$#; #?7'$#;

+8& ! 8 %"3

+8& ! 8 %"3 +8& ! 8 %"3 +8& ! 8 %"3

2

2 2 2/ !1"!1 / !1"!1 / !1"!1 / !1"!1

%1#

%1# %1# %1#0! 0! 0! 0!

%

% % %

  • !/"% !1

!/"% !1 !/"% !1 !/"% !1%D %D %D %D 0! !% ! 0! !% ! 0! !% ! 0! !% !

"

" " "! / " ! / " ! / " ! / " ! ! ! !

  • !"

!" !" !"! ! ! !':E ':E ':E ':E=#$E =#$E =#$E =#$E ! ! ! !

  • /

/ / /

1

1 1 1C/ C/ C/ C/ /%" /%" /%" /%"C/ !1 C/ !1 C/ !1 C/ !1 1! /! 1! /! 1! /! 1! /! !"%!/ !"%!/ !"%!/ !"%!//!" /!" /!" /!" ! ! ! ! ! ! ! !

  • ''<

''< ''< ''<

""F/" !/ !+#

""F/" !/ !+# ""F/" !/ !+# ""F/" !/ !+# 0/ & !1!% 0/ & !1!% 0/ & !1!% 0/ & !1!% !D !D !D !D 0 /%" 0 /%" 0 /%" 0 /%"

  • CA. Pramod Jain
slide-7
SLIDE 7

($: ($: ($: ($:9 9 9 9 #?7'$#; #?7'$#; #?7'$#; #?7'$#;

0!&

0!& 0!& 0!&""1 8! / ! ""1 8! / ! ""1 8! / ! ""1 8! / !+> +> +> +>!& !& !& !& 0! 0! 0! 0!2 2 2 2! ! ! !/0!& /0!& /0!& /0!&

  • 2/0!&F!2!"

2/0!&F!2!" 2/0!&F!2!" 2/0!&F!2!" /% /% /% /%" 8 " 8 " 8 " 8B B B B

  • 1! /!! / "2!/0!&4

1! /!! / "2!/0!&4 1! /!! / "2!/0!&4 1! /!! / "2!/0!&4

  • 8 !1F!2"1 ! &

8 !1F!2"1 ! & 8 !1F!2"1 ! & 8 !1F!2"1 ! &

  • !0!" F"&8%/F!2"14

!0!" F"&8%/F!2"14 !0!" F"&8%/F!2"14 !0!" F"&8%/F!2"14

  • 8!

8! 8! 8!/0!& /0!& /0!& /0!&!& !& !& !& % !1 % !1 % !1 % !1

  • ?

? ? ?& & & & "&0/ !1!2 / "&0/ !1!2 / "&0/ !1!2 / "&0/ !1!2 / ! / ! / ! / ! / % % % %

!

! ! !2 !1 2 !1 2 !1 2 !1

  • 2

2 2 2 /0!&A% %! / ! /0!&A% %! / ! /0!&A% %! / ! /0!&A% %! / !

  • CA. Pramod Jain
slide-8
SLIDE 8
  • !//" ! ! !

!//" ! ! ! !//" ! ! ! !//" ! ! ! /&!/0!&00"&2 !#: /&!/0!&00"&2 !#: /&!/0!&00"&2 !#: /&!/0!&00"&2 !#: & / !! & / !! & / !! & / !!2 1! 2 1! 2 1! 2 1! !%0! !"" 1/%/ !%0! !"" 1/%/ !%0! !"" 1/%/ !%0! !"" 1/%/ *%=($< *%=($< *%=($< *%=($<

  • 0!11 8&%/ / !

0!11 8&%/ / ! 0!11 8&%/ / ! 0!11 8&%/ / ! %=($;&00"&"C ! %=($;&00"&"C ! %=($;&00"&"C ! %=($;&00"&"C !-

00"& !1"C ! /# 00"& !1"C ! /# 00"& !1"C ! /# 00"& !1"C ! /#& & & &

  • !!/'$#(

!!/'$#( !!/'$#( !!/'$#(

!00" / !"C !2 !#&

!00" / !"C !2 !#& !00" / !"C !2 !#& !00" / !"C !2 !#&

  • ""!+2 %!&

""!+2 %!& ""!+2 %!& ""!+2 %!& / ! / ! / ! / !

  • !!/'$#(

!!/'$#( !!/'$#( !!/'$#(

  • CA. Pramod Jain
slide-9
SLIDE 9

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

!

! ! !2 2 2 2;''$#( ;''$#( ;''$#( ;''$#(

H 1! /!! / "2!I!

H 1! /!! / "2!I! H 1! /!! / "2!I! H 1! /!! / "2!I!! ! ! ! ! 8 %" !($#2/ !1 ! 8 %" !($#2/ !1 ! 8 %" !($#2/ !1 ! 8 %" !($#2/ !1 "!1%1#0! "!1%1#0! "!1%1#0! "!1%1#0! %0#""2 !1 %0#""2 !1 %0#""2 !1 %0#""2 !1 1! "! !%/0 !1/0!& 1! "! !%/0 !1/0!& 1! "! !%/0 !1/0!& 1! "! !%/0 !1/0!& !"&3 !"&3 !"&3 !"&39 9 9 9

  • "

" " " ! /"& ! /"& ! /"& ! /"&2 2 2 2 !& /" !1!" !& /" !1!" !& /" !1!" !& /" !1!" !#$ !#$ !#$ !#$E E E E

  • 4

4 4 4

  • "

" " " ! /"& ! /"& ! /"& ! /"&

  • 2 !& /" !1!"

2 !& /" !1!" 2 !& /" !1!" 2 !& /" !1!" !#$ !#$ !#$ !#$E E E E

  • 8 !1

8 !1 8 !1 8 !1 1 ! 1 ! 1 ! 1 !

  • 4

4 4 4

  • CA. Pramod Jain
slide-10
SLIDE 10

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

  • 1/ 80 / 0 !!"

1/ 80 / 0 !!" 1/ 80 / 0 !!" 1/ 80 / 0 !!" ! ! ! !#$E" #$E" #$E" #$E" %" 8 !!& %" 8 !!& %" 8 !!& %" 8 !!& % ! !6%1 ! / % ! !6%1 ! / % ! !6%1 ! / % ! !6%1 ! / " !1"!12 !& / " !1"!12 !& / " !1"!12 !& / " !1"!12 !& / " !14 " !14 " !14 " !14

8 8 8 8

  • 1C/ /%""&C/

1C/ /%""&C/ 1C/ /%""&C/ 1C/ /%""&C/ 1! /! !"%!//!" !!&!! 1! /! !"%!//!" !!&!! 1! /! !"%!//!" !!&!! 1! /! !"%!//!" !!&!! !%1 / !%1 / !%1 / !%1 /9 9 9 9" !1 " !1 " !1 " !1"! "! "! "!

! ! 8 %"!"!& 1

! ! 8 %"!"!& 1 ! ! 8 %"!"!& 1 ! ! 8 %"!"!& 1 ! "! ! /"&%!% ! "! ! /"&%!% ! "! ! /"&%!% ! "! ! /"&%!%9 9 9 9/"% /"% /"% /"% ""!/! ""!/! ""!/! ""!/!

  • CA. Pramod Jain
slide-11
SLIDE 11

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

!

! ! ! ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! "! ! "! ! "! ! "! /"& /"& /"& /"& ! ! ! !0 !1 0 !1 0 !1 0 !1/0!& /0!& /0!& /0!& !& !& !& !&""2 !1/ 3 ""2 !1/ 3 ""2 !1/ 3 ""2 !1/ 3

  • " !! ! 8 %"

" !! ! 8 %" " !! ! 8 %" " !! ! 8 %"

! 8 %""/A% ! / "

! 8 %""/A% ! / " ! 8 %""/A% ! / " ! 8 %""/A% ! / " ! !0 !1/0!& ! !0 !1/0!& ! !0 !1/0!& ! !0 !1/0!& %=;(' %=;(' %=;(' %=;('!/" ! ! !/" ! ! !/" ! ! !/" ! ! 10 !1/0!& 10 !1/0!& 10 !1/0!& 10 !1/0!&

  • CA. Pramod Jain
slide-12
SLIDE 12

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

!

! ! ! ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! 8 %"""/! " 1 ! "! ! "! ! "! ! "! ! /"& ! /"& ! /"& ! /"& ! ! ! !0 !1 0 !1 0 !1 0 !1/0!& /0!& /0!& /0!& !& !& !& !&""2 !1/ 3 ""2 !1/ 3 ""2 !1/ 3 ""2 !1/ 3

  • &/02 !/0

&/02 !/0 &/02 !/0 &/02 !/0 1 !! ! 1 !! ! 1 !! ! 1 !! !

  • !

! ! ! ! 8 %" ! 8 %" ! 8 %" ! 8 %"9 9 9 9

"J &F !

"J &F ! "J &F ! "J &F !4 4 4 4

  • "J &F !%" " !1

"J &F !%" " !1 "J &F !%" " !1 "J &F !%" " !1 /0!&2 !/01 ! /0!&2 !/01 ! /0!&2 !/01 ! /0!&2 !/01 ! ! 4 ! 4 ! 4 ! 4

  • G

G G G%1 %1 %1 %1F F F F! ! ! ! ! 8 %" ! 8 %" ! 8 %" ! 8 %"

  • F

F F F

  • G4

G4 G4 G4

  • CA. Pramod Jain
slide-13
SLIDE 13

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

  • 0! 0! &%1 "0!

0! 0! &%1 "0! 0! 0! &%1 "0! 0! 0! &%1 "0! !/"%! !/"%! !/"%! !/"%! ! 8 %" ! 8 %" ! 8 %" ! 8 %"9 9 9 9

0!4

0!4 0!4 0!4

"J &F !&/02 /

"J &F !&/02 / "J &F !&/02 / "J &F !&/02 / 0!0! 0! &4 0!0! 0! &4 0!0! 0! &4 0!0! 0! &4

/"J &F !%" " !1/0!&

/"J &F !%" " !1/0!& /"J &F !%" " !1/0!& /"J &F !%" " !1/0!& &/02 / 0!0! 0 &/02 / 0!0! 0 &/02 / 0!0! 0 &/02 / 0!0! 0 ! & ! & ! & ! &

8

8 8 8

  • %%1%! ! 8 %"

%%1%! ! 8 %" %%1%! ! 8 %" %%1%! ! 8 %"9 9 9 9

% !/ / !&%

% !/ / !&% % !/ / !&% % !/ / !&% / "%4 / "%4 / "%4 / "%4

! / & !/0/ /%4

! / & !/0/ /%4 ! / & !/0/ /%4 ! / & !/0/ /%4

/ %" !/8/"%

/ %" !/8/"% / %" !/8/"% / %" !/8/"%

  • CA. Pramod Jain
slide-14
SLIDE 14

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

  • 8

8 8 8

  • 9

9 9 9

0" !8!8 /"4

0" !8!8 /"4 0" !8!8 /"4 0" !8!8 /"4

!! &/!""&0" !8!8 /"

!! &/!""&0" !8!8 /" !! &/!""&0" !8!8 /" !! &/!""&0" !8!8 /"

! !!/ "/ !*F/

! !!/ "/ !*F/ ! !!/ "/ !*F/ ! !!/ "/ !*F/ !!&%! !1!1%"/% !!&%! !1!1%"/% !!&%! !1!1%"/% !!&%! !1!1%"/% F !%/ F !%/ F !%/ F !%/ !! !"1! K !/% !! !! !"1! K !/% !! !! !"1! K !/% !! !! !"1! K !/% !! ! 8 %" !" !0" !8!8 /" ! 8 %" !" !0" !8!8 /" ! 8 %" !" !0" !8!8 /" ! 8 %" !" !0" !8!8 /"9 9 9 9

1!"0!4

1!"0!4 1!"0!4 1!"0!4

! !8!!14

! !8!!14 ! !8!!14 ! !8!!14 + + + +2 !8!!1%/ 2 !8!!1%/ 2 !8!!1%/ 2 !8!!1%/ 0"8 /" &/00! 0 0"8 /" &/00! 0 0"8 /" &/00! 0 0"8 /" &/00! 0 ! & ! & ! & ! &

  • CA. Pramod Jain
slide-15
SLIDE 15

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

,0 !1/0!&

,0 !1/0!& ,0 !1/0!& ,0 !1/0!&

  • 0" !8!8 /"4

0" !8!8 /"4 0" !8!8 /"4 0" !8!8 /"4

!! &/!""&0" !8!

!! &/!""&0" !8! !! &/!""&0" !8! !! &/!""&0" !8! 8 /" 8 /" 8 /" 8 /"

!J% / !2 /!%" "

!J% / !2 /!%" " !J% / !2 /!%" " !J% / !2 /!%" " A% ! !/"%8 A% ! !/"%8 A% ! !/"%8 A% ! !/"%8 +C0"! !08 !/"% +C0"! !08 !/"% +C0"! !08 !/"% +C0"! !08 !/"%

  • /"% /"% /"% 8

/"% /"% /"% 8 /"% /"% /"% 8 /"% /"% /"% 8 +C0"! !/&""00"& +C0"! !/&""00"& +C0"! !/&""00"& +C0"! !/&""00"&

  • CA. Pramod Jain
slide-16
SLIDE 16

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

  • 0%0 /"% !& ! 8 %"

0%0 /"% !& ! 8 %" 0%0 /"% !& ! 8 %" 0%0 /"% !& ! 8 %" ! 8 %"/ !1%1!&0!% ! 8 %"/ !1%1!&0!% ! 8 %"/ !1%1!&0!% ! 8 %"/ !1%1!&0!% /2 /! !!0%0 /2 /! !!0%0 /2 /! !!0%0 /2 /! !!0%0 C/ !1!& 1! "! C/ !1!& 1! "! C/ !1!& 1! "! C/ !1!& 1! "! C/ !1/!" 1! /! !"%!/8 C/ !1/!" 1! /! !"%!/8 C/ !1/!" 1! /! !"%!/8 C/ !1/!" 1! /! !"%!/8 0 !1/0!&0%%!!1! 0 !1/0!&0%%!!1! 0 !1/0!&0%%!!1! 0 !1/0!&0%%!!1! %!! !1" !"%/ %!! !1" !"%/ %!! !1" !"%/ %!! !1" !"%/ ! 8 %" ! 8 %"/ !1%1!& ! 8 %" ! 8 %"/ !1%1!& ! 8 %" ! 8 %"/ !1%1!& ! 8 %" ! 8 %"/ !1%1!& 0!%/&"" 0!%/&"" 0!%/&"" 0!%/&""

  • L/ !11L

L/ !11L L/ !11L L/ !11L

  • CA. Pramod Jain
slide-17
SLIDE 17

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

+8&

+8& +8& +8&0 !1/0!& 0 !1/0!& 0 !1/0!& 0 !1/0!&9 9 9 9

  • !%

!% !% !% !& ! 8 %"2 !& ! 8 %"2 !& ! 8 %"2 !& ! 8 %"2 ! ! ! !/%%/ /%%/ /%%/ /%%/ ! 8 %"F/" ! ! ! 8 %"F/" ! ! ! 8 %"F/" ! ! ! 8 %"F/" ! ! + + + +9 9 9 9# # # #

+8&

+8& +8& +8&0 !1/0!&"" 0 !1/0!&"" 0 !1/0!&"" 0 !1/0!&""1 8! / !+ 1 8! / !+ 1 8! / !+ 1 8! / !+ > ! > ! > ! > !""/2 !! ""/2 !! ""/2 !! ""/2 !! ! 8 %""!"! ! 8 %""!"! ! 8 %""!"! ! 8 %""!"!#$E #$E #$E #$E 4 4 4 49 9 9 9

  • 8 !1 1

8 !1 1 8 !1 1 8 !1 1

/ 1/ 80 / 0 ! 8 !

/ 1/ 80 / 0 ! 8 ! / 1/ 80 / 0 ! 8 ! / 1/ 80 / 0 ! 8 ! !& % ! !& % ! !& % ! !& % !0&" 0&" 0&" 0&" ! ! ! !6 6 6 6

  • CA. Pramod Jain
slide-18
SLIDE 18

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

+#

+# +# +#-

  • +8& ! 8 %"2 "

+8& ! 8 %"2 " +8& ! 8 %"2 " +8& ! 8 %"2 " /0!&2 !($& /0!&2 !($& /0!&2 !($& /0!&2 !($&; ; ; ;''$#(D2 ! ''$#(D2 ! ''$#(D2 ! ''$#(D2 ! ?$&!&/!1 !/!12 ! ?$&!&/!1 !/!12 ! ?$&!&/!1 !/!12 ! ?$&!&/!1 !/!12 ! ($&;''$#( ($&;''$#( ($&;''$#( ($&;''$#(-

  • ?$&1 !

?$&1 ! ?$&1 ! ?$&1 ! ($& ($& ($& ($&

+#

+# +# +#-

  • 2 !?$&/A% !1/!1

2 !?$&/A% !1/!1 2 !?$&/A% !1/!1 2 !?$&/A% !1/!1 ! ! ! !

+'

+' +' +'-

  • 0!& "2 !?$&

0!& "2 !?$& 0!& "2 !?$& 0!& "2 !?$&

  • / 0+

/ 0+ / 0+ / 0+# # # #

+?

+? +? +?-

  • 1

1 1 1

+>

+> +> +>9 9 9 9 / / / /

  • CA. Pramod Jain
slide-19
SLIDE 19

6G+'$#( 6G+'$#( 6G+'$#( 6G+'$#(

%"

%" %" %"! ! ! !00" /" 00" /" 00" /" 00" /"C! C! C! C! 0 !1/0!& " 0 !1/0!& " 0 !1/0!& " 0 !1/0!& "&3 &3 &3 &3

+4

+4 +4 +4

  • " !10 !1/0!&3

" !10 !1/0!&3 " !10 !1/0!&3 " !10 !1/0!&38 8 8 8 " " " " %/" !10 !1 %/" !10 !1 %/" !10 !1 %/" !10 !1/"" /"" /"" /""0 ! 0 ! 0 ! 0 ! + + + +9 9 9 9' ' ' '

))

)) )) ))!&"/"% &4 !&"/"% &4 !&"/"% &4 !&"/"% &4

  • 0 !1/0!&

0 !1/0!& 0 !1/0!& 0 !1/0!&

  • &/0

&/0 &/0 &/0!! & !! & !! & !! & /!"" /!"" /!"" /!""& & & &)) )) )) ))

  • !/ ! !4

!/ ! !4 !/ ! !4 !/ ! !4

+

+ + +1 !8!M /"%/ 1 !8!M /"%/ 1 !8!M /"%/ 1 !8!M /"%/"! 8 "! 8 "! 8 "! 8 !8!%! !8!%! !8!%! !8!%!"+!8!*%+* "+!8!*%+* "+!8!*%+* "+!8!*%+* !%/%!8!*% !%/%!8!*% !%/%!8!*% !%/%!8!*%"!M* "!M* "!M* "!M*

  • "!8!

"!8! "!8! "!8! M /"1%"& M /"1%"& M /"1%"& M /"1%"&

  • ! !

! ! ! ! ! ! %!1%"&!8"0!% & %!1%"&!8"0!% & %!1%"&!8"0!% & %!1%"&!8"0!% &

  • CA. Pramod Jain
slide-20
SLIDE 20

+# +# +# +#

  • CA. Pramod Jain

0 !1 0 !1 0 !1 0 !1 0!& 0!& 0!& 0!& '" '" '" '"

  • ! 8 %"

! 8 %" ! 8 %" ! 8 %"

slide-21
SLIDE 21

+' +' +' +'

  • CA. Pramod Jain

0 !1 0 !1 0 !1 0 !1 0!& 0!& 0!& 0!& ?" ?" ?" ?" ! 8 %"8 !1 ! 8 %"8 !1 ! 8 %"8 !1 ! 8 %"8 !1 ;$E" !1 ;$E" !1 ;$E" !1 ;$E" !1 #" #" #" #"

  • '$E

'$E '$E '$E " !1 " !1 " !1 " !1 ' ! 8 %" ' ! 8 %" ' ! 8 %" ' ! 8 %" "/ "/ "/ "/ " !1:$E " !1:$E " !1:$E " !1:$E

slide-22
SLIDE 22

+? +? +? +?

  • CA. Pramod Jain

0 !10!& 0 !10!& 0 !10!& 0 !10!& ?" ?" ?" ?" ! 8 %"8 !1;$E ! 8 %"8 !1;$E ! 8 %"8 !1;$E ! 8 %"8 !1;$E " !1 " !1 " !1 " !1 #" #" #" #"

  • '$E

'$E '$E '$E " !1 " !1 " !1 " !1 ' ! 8 %" ' ! 8 %" ' ! 8 %" ' ! 8 %" " " " "-

  • 7$E

7$E 7$E 7$E-

  • >$E

>$E >$E >$E

  • #'E

#'E #'E #'E

slide-23
SLIDE 23

+> +> +> +>

  • CA. Pramod Jain

0 !1 0 !1 0 !1 0 !1 0!& 0!& 0!& 0!&

  • 7$E

7$E 7$E 7$E

  • 9

9 9 9 :E :E :E :E

  • :E

:E :E :E

  • :E

:E :E :E 8 8 8 8 '$E '$E '$E '$E

  • 9

9 9 9 7$E 7$E 7$E 7$E

  • #'N

#'N #'N #'N :O#< :O#< :O#< :O#<9 9 9 9

  • >$E

>$E >$E >$E

  • ;N

;N ;N ;N :O#? :O#? :O#? :O#?-

  • 8

8 8 8

  • :E

:E :E :E

  • ($E

($E ($E ($E

  • >:

>: >: >: N:O N:O N:O N:O (: (: (: (:9 9 9 9

  • #$E

#$E #$E #$E

slide-24
SLIDE 24

+ + + +

  • CA. Pramod Jain

0!& % 0!& % 0!& % 0!& % ! / !+> ! / !+> ! / !+> ! / !+> // 8 // 8 // 8 // 8 0! 0! 0! 0!-

  • !

! ! ! !0 !0 !0 !0 * * * * "+# "+# "+# "+# 0 !1 0 !1 0 !1 0 !1 0!& 0!& 0!& 0!& 0!& " 0!& " 0!& " 0!& " +' +' +' +' 2 !?$& 2 !?$& 2 !?$& 2 !?$& / 8 !1+# / 8 !1+# / 8 !1+# / 8 !1+# 0 !1 0 !1 0 !1 0 !1 0!& 0!& 0!& 0!& ! !/ ! !/ ! !/ ! !/ !+ !+ !+ !+9 9 9 9? ? ? ?

slide-25
SLIDE 25

+*6 +*6 +*6 +*69 9 9 9 #?7'$#; #?7'$#; #?7'$#; #?7'$#;

($

($ ($ ($-

  • 1 ! / "2! 0

1 ! / "2! 0 1 ! / "2! 0 1 ! / "2! 0 ! !&/ ! !&/ ! !&/ ! !&/-

  • "%!

"%! "%! "%! !"&3 !"&3 !"&3 !"&3

!0!!F !1/" !

!0!!F !1/" ! !0!!F !1/" ! !0!!F !1/" !

  • !##$

!##$ !##$ !##$-

  • /! !% !1#F

/! !% !1#F /! !% !1#F /! !% !1#F0

  • 0 !!

0 !! 0 !! 0 !!%0 %0 %0 %0 # # # #& & & & '##'$#; '##'$#; '##'$#; '##'$#;

!! ! ! !11 ! " !1

!! ! ! !11 ! " !1 !! ! ! !11 ! " !1 !! ! ! !11 ! " !1 %! !#$:$ %! !#$:$ %! !#$:$ %! !#$:$-

  • /! !% !1#F

/! !% !1#F /! !% !1#F /! !% !1#F0

  • , ""%""&

, ""%""& , ""%""& , ""%""&" !// ! ! " !// ! ! " !// ! ! " !// ! ! %00 %00 %00 %00-

  • >><

>>< >>< >><

  • CA. Pramod Jain
slide-26
SLIDE 26
  • CA. Pramod Jain
slide-27
SLIDE 27
  • !" !!/ "0 !1% &

!" !!/ "0 !1% & !" !!/ "0 !1% & !" !!/ "0 !1% &

F/! !)!D

F/! !)!D F/! !)!D F/! !)!D

! !!/ /0" !/

! !!/ /0" !/ ! !!/ /0" !/ ! !!/ /0" !/

8A%" &8 /2 !% !1

8A%" &8 /2 !% !1 8A%" &8 /2 !% !1 8A%" &8 /2 !% !1 /0" !/2 %/! /0" !/2 %/! /0" !/2 %/! /0" !/2 %/!

%/%!/ !&0/

%/%!/ !&0/ %/%!/ !&0/ %/%!/ !&0/

2

2 2 2 !8 1 !8 1 !8 1 !8 1 % % % % ! ! ! ! !/ & !/ & !/ & !/ &) ) ) )%//" %//" %//" %//" /00! !%/!! /00! !%/!! /00! !%/!! /00! !%/!! &0/ &0/ &0/ &0/ ! ! ! !0 !" 0 !" 0 !" 0 !" /!%// &!& /!%// &!& /!%// &!& /!%// &!&

  • 1 %!

1 %! 1 %! 1 %!/ / / /

  • CA. Pramod Jain
slide-28
SLIDE 28
  • G+

G+ G+ G+

/03

/03 /03 /03

!

! ! ! !!//0" !/2 !!//0" !/2 !!//0" !/2 !!//0" !/2 //%! !1!!% !1 //%! !1!!% !1 //%! !1!!% !1 //%! !1!!% !1 ! ! ! !

8

8 8 8A%" &8 / A%" &8 / A%" &8 / A%" &8 /%= %= %= %=#?' #?' #?' #?'' ' ' '

G!F

G!F G!F G!F !8 1 ! !8 1 ! !8 1 ! !8 1 !%=#?'> %=#?'> %=#?'> %=#?'>

  • % ""2 !1/"

% ""2 !1/" % ""2 !1/" % ""2 !1/" /0! ! /0 /0! ! /0 /0! ! /0 /0! ! /0 !"& !"& !"& !"&3 3 3 39 9 9 9

  • CA. Pramod Jain
slide-29
SLIDE 29
  • G+

G+ G+ G+

"

" " "/0! /0! /0! /0! D D D D /03 /03 /03 /03

  • 0! 2/% " !!&/F

0! 2/% " !!&/F 0! 2/% " !!&/F 0! 2/% " !!&/F C/!1 !! % ! 4 C/!1 !! % ! 4 C/!1 !! % ! 4 C/!1 !! % ! 4

  • G!" 0%" //8 !10

G!" 0%" //8 !10 G!" 0%" //8 !10 G!" 0%" //8 !10 9 9 9 9%0/0 "!" %0/0 "!" %0/0 "!" %0/0 "!" !:$$8 !1!!%"%!8! !:$$8 !1!!%"%!8! !:$$8 !1!!%"%!8! !:$$8 !1!!%"%!8! "!#$$$8 !1 !111 "!#$$$8 !1 !111 "!#$$$8 !1 !111 "!#$$$8 !1 !111 %! !1"!!%!0 !" %! !1"!!%!0 !" %! !1"!!%!0 !" %! !1"!!%!0 !" !:$$!?#/ "& !:$$!?#/ "& !:$$!?#/ "& !:$$!?#/ "& 0/ !164 0/ !164 0/ !164 0/ !164

  • !%!//!F !1//0! !11 !

!%!//!F !1//0! !11 ! !%!//!F !1//0! !11 ! !%!//!F !1//0! !11 ! 1! !%00"&"/ / &/0! 18! 1! !%00"&"/ / &/0! 18! 1! !%00"&"/ / &/0! 18! 1! !%00"&"/ / &/0! 18! &!&0/ "/ !1 !/ &!&0/ "/ !1 !/ &!&0/ "/ !1 !/ &!&0/ "/ !1 !/ /0 !/0&!/ !//!/2 /0 !/0&!/ !//!/2 /0 !/0&!/ !//!/2 /0 !/0&!/ !//!/2 /"%/D#>/4 /"%/D#>/4 /"%/D#>/4 /"%/D#>/4

  • CA. Pramod Jain
slide-30
SLIDE 30
  • G+

G+ G+ G+

  • !&&/0/0!&0!!&

!&&/0/0!&0!!& !&&/0/0!&0!!& !&&/0/0!&0!!& /" /0/0! 0! /" /0/0! 0! /" /0/0! 0! /" /0/0! 0! !!/% &&) !0%" / !!/% &&) !0%" / !!/% &&) !0%" / !!/% &&) !0%" / !4! !4! !4! !4!

  • &/0 !/01 %

&/0 !/01 % &/0 !/01 % &/0 !/01 % ! 2 / % &/ /0!& ! 2 / % &/ /0!& ! 2 / % &/ /0!& ! 2 / % &/ /0!& !&/0!&&/0 !/0 !&/0!&&/0 !/0 !&/0!&&/0 !/0 !&/0!&&/0 !/0 1 !! !/"% 1 !! !/"% 1 !! !/"% 1 !! !/"% !/ !/ !/ !/!2 !2 !2 !2%/% & %/% & %/% & %/% & / /0!&C/'$E / /0!&C/'$E / /0!&C/'$E / /0!&C/'$E /!" !//!" /!" !//!" /!" !//!" /!" !//!" !2 !2 !2 !2

  • %//0!&&/0/

%//0!&&/0/ %//0!&&/0/ %//0!&&/0/ & !/"% & !/"% & !/"% & !/"%

  • CA. Pramod Jain
slide-31
SLIDE 31
  • G+

G+ G+ G+

  • '+8&C !1&/0!/0!&

'+8&C !1&/0!/0!& '+8&C !1&/0!/0!& '+8&C !1&/0!/0!& 18!&%""" ! 18!&%""" ! 18!&%""" ! 18!&%""" !2 !?$ 2 !?$ 2 !?$ 2 !?$ &/!/!%" ! &/!/!%" ! &/!/!%" ! &/!/!%" !

  • 9

9 9 9#0 /%" #0 /%" #0 /%" #0 /%"

  • % !

% ! % ! % ! /!/!%" /!/!%" /!/!%" /!/!%"

?+8&&/0!/0!&

?+8&&/0!/0!& ?+8&&/0!/0!& ?+8&&/0!/0!& ! ! ! ! ! ! ! !/ !''$ / !''$ / !''$ / !''$ !! !18! !! !18! !! !18! !! !18! %! %"""2 ! %! %"""2 ! %! %"""2 ! %! %"""2 !#: #: #: #:&00 !! &00 !! &00 !! &00 !! !% !% !% !% %=#?(# %=#?(# %=#?(# %=#?(# ! ! ! !

  • !

! ! !

  • 9

9 9 9# # # # 0 /%" 0 /%" 0 /%" 0 /%"

  • %

% % % 00 !&%/& 00 !&%/& 00 !&%/& 00 !&%/&/0 /0 /0 /0

8 &/018!%!/"%

8 &/018!%!/"% 8 &/018!%!/"% 8 &/018!%!/"% % % % %9 9 9 9%"#""08 "00 !! %"#""08 "00 !! %"#""08 "00 !! %"#""08 "00 !! % ! % ! % ! % !

  • 9

9 9 9# # # #

  • CA. Pramod Jain
slide-32
SLIDE 32
  • G+

G+ G+ G+

  • >/0!&&/0!

>/0!&&/0! >/0!&&/0! >/0!&&/0! /0!&18!%! %"""/! !% /0!&18!%! %"""/! !% /0!&18!%! %"""/! !% /0!&18!%! %"""/! !% 18!&% &0 18!&% &0 18!&% &0 18!&% &0 ?& ?& ?& ?& /" 0 /" 0 /" 0 /" 0 9 9 9 9%0/0 "%!8 %0/0 "%!8 %0/0 "%!8 %0/0 "%!8 111"!!%!0 """2 111"!!%!0 """2 111"!!%!0 """2 111"!!%!0 """2 " ! " ! " ! " !

  • # "&?#

# "&?# # "&?# # "&?#

  • %"&'$#(

%"&'$#( %"&'$#( %"&'$#(

  • CA. Pramod Jain
slide-33
SLIDE 33

++) ++) ++) ++)

&/! !%0/ !1

&/! !%0/ !1 &/! !%0/ !1 &/! !%0/ !1

/!%/083

/!%/083 /!%/083 /!%/083

  • #: / 8

#: / 8 #: / 8 #: / 89 9 9 9 ! 8 %"4 ! 8 %"4 ! 8 %"4 ! 8 %"4

  • :

: : :

  • 2

2 2 2(''$#;#$ (''$#;#$ (''$#;#$ (''$#;#$ / 8 / 8 / 8 / 89 9 9 9 4 4 4 4

!1 7!

!1 7! !1 7! !1 7!-

  • #$

#$ #$ #$6 6 6 6

  • CA. Pramod Jain
slide-34
SLIDE 34

!00"/2""&% !00"/2""&% !00"/2""&% !00"/2""&% P% /!!2&8 % P% /!!2&8 % P% /!!2&8 % P% /!!2&8 % +C0%1%%!& +C0%1%%!& +C0%1%%!& +C0%1%%!& 222C00!" ! 222C00!" ! 222C00!" ! 222C00!" !

slide-35
SLIDE 35

* ! !2%"8 "" * ! !2%"8 "" * ! !2%"8 "" * ! !2%"8 "" ! ! ! !

222"%!2/ 222"%!2/ 222"%!2/ 222"%!2/

  • CA. Pramod Jain

"&2!" "00 "&2!" "00 "&2!" "00 "&2!" "00

HG,*Q HG,*Q HG,*Q HG,*Q

  • ""%0D&%

""%0D&% ""%0D&% ""%0D&% !/&'$$< !/&'$$< !/&'$$< !/&'$$<

slide-36
SLIDE 36

! ! ! !

0J !R"%!2/ 0J !R"%!2/ 0J !R"%!2/ 0J !R"%!2/ N(#(;##$<?;7< N(#(;##$<?;7< N(#(;##$<?;7< N(#(;##$<?;7<