Sources of Finance

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SINTEX INDUSTRIES LIMITED

Sources of finance A. Share Capital Authorized 500000000 equity shares of Rs. 1 each with voting rights 1500000 preference shares of Rs. 100 each Issued 273022666 equity shares of Rs. 1 each with voting rights Subscribed and Fully Paid up 272990866 equity shares of Rs. 1 each with voting rights Less: Amount recoverable from ESOP Trust B.Reserves & Surplus Capital Reserve Capital Redemption Reserve Securities Premium Account Opening Balance* Less : Expenses related to Debenture issue Add:- Amount received from ESOP Trust Add:- Transferred from Employee stock option outstanding on issuance of equity shares to employees Closing balance * Include Rs. 34.26 crore (previous year Rs 34.26 crore) recoverable from ESOP Trust (Premium on equity shares allotted to the Trust) Debenture Redemption Reserve Opening balance Add: Transferred from surplus in Statement of Profit and Loss Less: Utilised / transferred during the year Closing balance Amount(in crores)

50.00 15.00

27.30

27.30 0.19 27.11 47.80 15.05 667.12 667.12

39.98 33.27 73.25

Employee Stock Outstanding Account

Opening balance Add: Amortisation during the year for Employee Compensation Expense Less: Transferred to Securities premium account on issuance of equity shares to employees Closing balance General Reserve Opening balance Add: Transferred from surplus in Statement of Profit and Loss Closing balance Foreign currency monetary item translation difference account Opening balance (Less): Effect of foreign exchange rate variations during the year (Refer note 29.5) Closing balance Foreign currency translation reserve

28.41 1.00 29.41 180.58 25.00 205.58

(44.21) (44.21)

5.26

International Business development reserve account Opening balance Less: Adjusted towards expenses specified under the Scheme of Arrangement Less: Adjusted against investments in a subsidiary - 46.47 Closing balance Surplus in statement of profit and loss Opening balance Add: Profit for the year Less: Dividends proposed to be distributed to equity shareholders per share (Previous year Rs. 0.65 per share) Tax on dividend Transferred to: General reserve Debenture redemption reserve Closing balance TOTAL 2.NON CURRENT LIABILITIES

12.27 4.42 7.85 1,386.15 306.81 17.74 2.88 25.00 33.27 1614.07 2621.18

A. Long Term Borrowings Debentures Secured Term Loans From Banks Secured Unsecured From Others Secured Unsecured Long term maturities of finance lease obligations Secured Zero coupon Foreign Currency Convertible bonds Unsecured TOTAL B. Deferred Tax Liability C. Other Long Term Liabilities Trade/Security deposits received D. Long Term Provisions Provision for employee benefits Provision for compensated absence Provision for gratuity Provision-Others Provision for premium payable on redemption of outstanding FCCBs Others TOTAL 3. CURRENT LIABILITIES A. Short term borrowings Loan Repayable on demand

600.00

631.17 8.47 639.64 15.05 17.60 32.65 0.19

1272.48 238.14 16.63

7.38 5.79

1.76 14.93

From Bank Secured Unsecured

424.05 107.13

Other Loans & Advances Unsecured Zero Coupon FCCB TOTAL B. Trade Payables Acceptances Other than Acceptances TOTAL C.Other Current Liabilities a)Current maturities of long-term debt b) Current maturities of finance lease obligations (Refer Note 29.8.c) c) Interest accrued but not due on borrowings d) Interest accrued and due on borrowings e) Investor's Education and Protection Fund Unpaid dividends (This do not include any amounts due and outstanding to be credited to Investors Education and Protection Fund") f) Other payables i) Statutory remittances (Contributions to PF and ESIC, Withholding Taxes, Excise Duty, VAT, Service Tax, etc.) ii) Payables on purchase of fixed assets 9.72 5.61 iii) Advances from customers TOTAL

1151.02 1682.20 39.51 491.32 530.83

136.66 0.12 6.38 0.39

14.10 9.72 66.37 240.59

CONTAINER CORPORATION OF INDIA LIMITED Sources of finance Amount(in crores)

A. Share Capital Authorized 200000000 equity shares of Rs. 10 each Issued ,Subscribed and Paid up 129982794 equity shares of Rs. 10 each Fully Paid Up shares includes a. 64991397 equity shares issued as fully paid up Bonus Shares by Capitalizing General Reserves b. Shares held by shareholders holding more than 5% shares B. Reserves & Surplus General Reserve Opening Balance Add: Transfer from Profit & Loss Account

200

129.98

546.54 87.79 634.33

Profit & Loss Account 4262.27 865.66 113.30 135.96 87.79 4790.88 5425.21

Opening Balance Add: Profit during the year Less: Interim Dividend including Dividend Distribution Tax Less: Proposed Dividend including Dividend Distribution Tax Less: Transfer to General Reserve

TOTAL 2.NON CURRENT LIABILITIES A. Long Term Borrowings Term Loan from Axis Bank Ltd. B. Deferred Tax Liabilities C. Other Long Term Liabilities D. Long Term Provisions Provision for employee benefits i. Deferred Tax Liability:

23.40 243.78 21.64 23.26

Difference between book and tax depreciation ii. Deferred tax asset: Expenditure covered by section 43B Provision for doubtful advances/debts/stores Others iii. Net deferred tax liability [i-ii]

269.56

10.19 1.59 14.00 243.78

CURRENT LIABILITIES A. Short term borrowings Loans Repayable on Demand from Banks (Secured against hypothecation of all current assets both present and future) B. Trade Payables - Micro & Small Enterprises Others C.Other Current Liabilities Current Maturities of Long Term Debt Interest Accrued & Due on Borrowings Advances/Deposits from Customers Unclaimed Dividend (**) Book Overdraft in current accounts with banks Others D. Short-Term Provisions Proposed Final Dividend Corporate Dividend Tax Provision for Employee's Benefits Corporate Social Responsibility TOTAL

28.45

132.51

6.24 0.55 112.14 0.12 33.92 172.61

116.98 18.98 15.89 2.18 640.57

ERA INFRA ENGINEERING LIMITED

Amount(in lacs) Sources of finance A. Share Capital Authorized 300000000 equity shares of Rs. 2 each Issued, Subscribed and Fully Paid up 181827640 equity shares of Rs. 2 each fully paid up

6000.00

3636.55 3636.55

B. Reserves & Surplus Securities Premium Account As per last Balance Sheet 78,764.70 74,597.09 Add: Addition during the year - 4,167.61 Less: Premium on FCCBs Redemption 9,818.70

78764.70 4167.61 9818.70 68946.00

Debenture Redemption Reserve As per last Balance Sheet 3,490.00 2,430.00 Add: Transfer from Profit & Loss Statement 1,045.00 General Reserve As per last Balance Sheet Add: Transfer from Profit & Loss Statement Profit & Loss Account As per last Balance Sheet Add: Profit for the year Less: Appropriations -Proposed Dividend -Corporate Dividend Tax -Transfer to General Reserve -Dividend & Dividend Tax (Previous Year) -Transfer to Debenture Redemption Reserve

3490.00 1045.00 4535.00 9735.73 1610.28 11346.01 76545.97 14828.70 727.31 117.99 1610.28 1045.00 87874.09

Foreign currency translation reserve

As per last Balance Sheet Add: Addition during the year TOTAL 2.NON CURRENT LIABILITIES A. Long Term Borrowings Term Loans from Banks Equipment Finance From Banks From Others Other Loans & Advances External Commercial Borrowings(ECB) Non Convertible Debentures FCCBs(Unsecured)

(1.48) 172699.62

187000.64 4986.92 7467.87 261.78 43676.88 32400.00 275794.09

Current maturities shown as a part of Term Loans from Banks Equipment Finance External Commercial Borrowings(ECB) Non Convertible Debentures FCCBs(Unsecured) 24729.75 7360.21 794.52 5800.00 38684.48 Net long term borrowings B. Deferred Tax Liabilities C. Long term Provisions Provision for employee benefits 237109.61 21790.62 701.42 259601.65

CURRENT LIABILITIES A.Short Term Borrowings

(a) Loans Repayable on Demand - From Banks & Financial Institutions (Unsecured) - From Other (unsecured) (b) Borrowings From Banks B.Short term Provision for Tax (Net of Prepaid Tax) Proposed Dividend Corporate Dividend Tax C.Trade Payables Outstanding to Micro, Small & Medium Enterprises Outstanding to Others D.Other Current Liabilities Current Maturities of Long Term Debts (Refer Note No 4) Unpaid Dividends Mobilisation Advances from Clients Interest accrued but not due Bank Reconciliation Overdraft Other Payables

25000.00 1053.89 152170.55 178224.44 2918.68 727.31 117.99

38675.08

38684.48 20.55 5834.81 1339.88 8364.80 9034.47 63278.99 283942.49

TOTAL

SHIPPING CORPORATION OF INDIA LTD

Sources of finance A. Share Capital Authorized 100000000000 equity shares of Rs. 10 each Issued ,Subscribed and Fully Paid up 465799010 equity shares of Rs. 10 each fully paid up

Amount(in lacs)

100000

46580 Reserves & Surplus Capital Reserve Securities Premium Account As per last Account Less : Share Issue Expenses General Reserve As per last Account Add : Transfer from Appropriation Add : Transferred from Special Reserve Utilised Special Reserve under section 33AC of Income Tax Act, 1961 (utilised) As per last Account Less : Transfer to General Reserve Tonnage Tax Reserve As per last Account Add : Transfer from Appropriation Less : Transferred to Utilised Account 14298

52366 189 52177 282482 0 121500 403982

121500 121500 0 39400 0 39400 0

Tonnage Tax Reserve (Utilised) As per last Account Add : Transfer from Tonnage Tax reserve

99500 39400 138900

Corporate Social Responsibility Reserve As per last Account Add : Transferred from Appropriation Less : Transfer to Allocated Corporate Social Responsibility Reserve Less : Expenses incurred

1423 0 344

 Allocated Corporate Social Responsibility Reserve As per last Account Add : Transferred from Corporate Social Responsibility Reserve Less : Expenses incurred

136 943

95 344 143 296

Staff Welfare Fund As per last Account Add : Transferred from Appropriation Add : Interest Earned Less : Expenses incurred

125 50 12 102 85

Balance of Profit and Loss Balance Brought Forward from Last Years Account Add : Profit/(Loss) for the Year Less : APPROPRIATIONS: Interim Dividend Final Dividend (Proposed) Corporate Dividend Tax on Interim Dividend Final Dividend (Proposed) Capital Reserve General Reserve Tonnage Tax Reserve Reserve Corporate Social Responsibility Reserve Staff Welfare Fund

59042 (42821) 0 0 0 0 0 0 0 0 50 16171 626852

TOTAL

2.NON CURRENT LIABILITIES A. Long Term Borrowings B. Other Long Term Liabilities 552578

Trade payables Security deposits D. Long Term Provisions Provision for employee benefits 3. CURRENT LIABILITIES A. Short term provisions Provision for Employee Benefits Provision for Foreign Taxation Proposed Dividend Corporate Dividend Tax Provision for insurance, cargo & offhire claims Provision for losses on unfinished voyage TOTAL B. Trade Payables Total Outstanding Dues of Micro Enterprises and Small Enterprises ii) Total Dues of creditors other than Micro Enterprises and Small Enterprises TOTAL C.Other Current Liabilities Current maturities of long-term debt Interest accrued but not due on borrowings Unfinished Voyages Investor Education & Protection Fund to be credited on the due dates: - Unpaid Dividend Advances and Deposits Security Deposits Other Liabilities TOTAL

970 32 1002 7744

757 2301 0 0 3563 59 6680 94 60282 60376

79715 2932 6476

69 884 716 10546 101338

BRITANNIA Sources of finance A. Share Capital Authorized 250000000 equity shares of Rs. 2 each Issued ,Subscribed and Fully Paid up 119450815 equity shares of Rs. 2 each B.Reserves & Surplus Capital Reserve Capital Redemption Reserve General Reserve Foreign currency translation reserve Surplus in statement of profit and loss TOTAL 2.NON CURRENT LIABILITIES A. Long Term Borrowings Secured 1. Debentures 2. Term Loans From Banks 1. Long term maturities of finance lease obligations Secured by hypothecation of assets taken on lease Unsecured Term Loans From Banks TOTAL Amount(in crores)

50

23.89 0.63 3.96 214.96 (4.12) 86.72 302.15

26.42

0.59

34.69 61.70 7.61 20.47

B. Deferred Tax Liability C. Other Long Term Liabilities deposits from customers

D. Long Term Provisions Employee benefits Others: 1. Excise related issues 2. Sales tax and other issues 3. Trade and other issues 4. Provision for income tax TOTAL 3. CURRENT LIABILITIES A. Short term borrowings Unsecured From Bank B. Trade Payables Due to micro, small and medium enterprises Others TOTAL C.Other Current Liabilities Current maturities of long-term debt Current maturities of finance lease obligations Interest accrued but not due on borrowings Unclaimed debenture interest Unpaid dividends Other payables: - Book overdraft - Advance from customers - Creditors for capital goods - Other liabilities TOTAL

3.89 27.01 21.92 30.02 37.54 120.38

117.02

4.50 382.54 387.04

425.24 0.25 1.91 0.76 2.00 29.31 14.54 12.87 132.21 589.78