Balance Sheet 2013 - 1 Jan 2012 - 31-March 2013

Metro Cash And Carry India Private Limited
Standalone Balance Sheet for period 01/01/2012 to 31/03/2013
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Millions of INR
01/01/2012 to 31/03/2013 Name of company Corporate identity number Permanent account number of entity Address of registered office of company
Metro Cash And Carry India Private Limited U51909KA2001PTC028483 AACCM4684P #26/3, Industrial Suburbsward #9, A Block, , Subramanyanagar , Bangalore , KARNATAKA , INDIA - 560055 Commercial and Industrial 20/09/2013 15 MONTHS 01/01/2012 31/03/2013 Standalone Balance Sheet INR Millions Indirect Method
01/01/2011 to 31/12/2011
Type of industry Date of board meeting when final accounts were approved Period covered by financial statements Date of start of reporting period Date of end of reporting period Nature of report standalone consolidated Content of report Description of presentation currency Level of rounding used in financial statements Type of cash flow statement
01/01/2011 31/12/2011
[400400] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1
01/01/2012 to 31/03/2013 Details of signatories of board report [Abstract] Details of directors signing board report [LineItems] Name of director signing board report [Abstract] First name of director Last name of director Designation of director Director identification number of director Date of signing board report
RAJEEV BAKSHI Chairman Cum Managing Director 00044621 20/09/2013
Metro Cash And Carry India Private Limited Standalone Balance Sheet for period 01/01/2012 to 31/03/2013

01/01/2012 to 31/03/2013 Disclosure in board of directors report explanatory [TextBlock] Details regarding energy conservation Details regarding technology absorption Details regarding foreign exchange earnings and outgo Particulars of employees as per provisions of section 217 Disclosures in director?s responsibility statement Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's report
Textual [See below] Textual [See below] Textual [See below] Textual [See below] Textual [See below] Textual [See below] Textual [See below] information information information information information information information (1) (2) (3) (4) (5) (6) (7)
Textual information (1)

Disclosure in board of directors report explanatory [Text Block]
DIRECTOR?S REPORT
Dear Members,
Your Directors have pleasure in presenting herewith the Twelfth Annual Report together with the Audited Accounts of the Company for the year ended 31st March, 2013. Operational Performance and Future Outlook During the year under consideration, the performance of the Company has shown considerable improvement. During the year the Company did not face any new challenges to the Company?s business model / operations. The year ahead promises an improved performance especially with the healthy sales pipeline. The company is confident of increasing the turnover in the coming years.
Financial Results Particulars Net Sales Other Income Total Expenditure Loss before Depreciation, Tax & Exceptional Items Depreciation Exceptional Items Loss before Taxation Provision for Taxation Net Loss 31-Mar-13 31514.42 140.58 34407.31 (2752.91) (451.89) (3204.20) 0 (3204.20) Amount in Rs. Million 31-Dec-11 16248.15 527.99 17427.02 (650.89) (237.66) (888.54) 0 (888.54)
Dividend No dividend is recommended by the Board so as to conserve the resources for future expansion of business. Share Capital During the year under review, the Authorized Share Capital of the Company was increased from 10,000 million to 15,000 million. The Company allotted 75,000,000 equity shares of Rs. 10 each each to its holding company-METRO Cash and Carry International GmbH on 6th March 2012 at a premium of Rs. 10 and 125,000,000 equity shares of Rs. 10 each on 7 th August 2012 at a premium of Rs. 10.
Directors During the year under review, Mr. Alok Mehta, Director-Human Resources and Mr. Bouzeneth Benouda, Director- Offer Management resigned from the Company. The Board puts on record its sincere appreciation for the services rendered by Mr. Alok Mehta and Mr. Bouzeneth Benouda during their respective tenure as Directors of the Company. Further during the year under review, Ms. Saagarika Ghoshal- Director-Human Resources has been appointed as Additional Director on the Board. The Board recommends her appointment as regular Director.
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Auditors Report
The report of the Auditors is annexed along with the financial statements of the Company. With regard to the reservations / qualifications / adverse remarks contained in the Auditors? Report, the Board of Directors hereby explain the same as under, for each of the relevant paragraphs in the Auditors? Report:
1. Clause 10 of the Annexure to the Audit Report ? The Company is in a business which has long gestation period and profits start coming in only after the Company has achieved reasonable footprint. With the Company getting into speedy expansion mode and the targeted increase in the foot print, it expects the situation to improve in near future.
Particulars of Employees
In terms of provisions of Section 217 (2)(A) of the Companies Act, 1956, read with Companies (Particulars of Employees) Rules, 1975, the names and particulars of employees are set out in the Annexure to Directors? report section.
Conservation of Energy, Research and Development, Technology
Absorption.etc.
The particulars as prescribed under Sub-section (1)(e) of Section 217 of the Companies Act,1956, read with the Companies (Disclosure of particulars in the report of the Board of Directors) Rules 1988, are provided in the Annexure to the Directors? report section as Annexure ?B?.
Auditors
The Auditors, M/s. B S R R & Co., Chartered Accountants retire at the ensuing Annual General Meeting of the Company and are eligible for re-appointment.
Director?s Responsibility Statement
The Directors confirm that :

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- in the preparation of the annual accounts, the applicable accounting standards have been followed;
- the Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of the financial year and of the profit or loss of the Company for that period.
- Proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 1956 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities.
- The annual accounts have been prepared on a going concern basis.
Acknowledgements and Appreciation
Your Directors wish to place on record their sincere thanks to the Board of METRO Group, Germany for their support and confidence placed on the Company. Your Directors wish to take this opportunity to thank employees at all levels for their enthusiasm, hard work, dedication and commitment extended towards ensuring the successful operations of the Company. The Board also appreciates the support and co-operation received from suppliers, bankers, service providers and trading partners, who have reciprocated towards ensuring smooth operations of the Company. For and on behalf of the Board Rajeev Bakshi Chairman cum Managing Director Bangalore 20 th September, 2013
Annexure to the Directors? Report
Annexure ?B? Statement of Particulars under the Companies (Disclosure of Particulars in the Report of Board of Directors) Rules 1988.
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(A) Conservation of Energy 1. Energy Conservation measures undertaken: The Company?s operations involve low energy consumption and there are no major areas where energy conservation could be considered viable. 2. Additional investments and proposals, if any, being implemented for reduction of consumption of energy: Exploring use of non-conventional energy sources. 3. Impact of the measures at (1) and (2) above for reduction of energy consumption and consequent impact on the cost of production of goods - Not Applicable -
(B) Technology Absorption 1) Research & Development Specific areas in which R & D carried out by the Company. Benefits derived as a result of the above R & D. Future plan of action. Expenditure on R & D: i) Capital ii) Recurring iii) Total iv) Total R & D expenditure as a percentage of total turnover
NONE N.A. NIL NIL NIL NIL NIL
2)
Technology absorption, adaptation and innovation NIL N.A.
Efforts, in brief, made towards technology absorption, adaptation and innovation. Benefits derived as a result of above efforts. In case of imported technology (imported during last 5 years reckoned from the beginning of the financial year). The Company has not imported any technology.
(C) Foreign Exchange earnings and Outgo During the year under review, the Company had used foreign exchange amounting to Rs. 712.36 Million (including Rs. 415.35 Million towards travel expenses, consultation fee, royalty etc on cash basis).

Details regarding energy conservation
Conservation of Energy 1. Energy Conservation measures undertaken: The Company?s operations involve low energy consumption and there are no major areas where energy conservation could be considered viable. 2. Additional investments and proposals, if any, being implemented for reduction of consumption of energy: Exploring use of non-conventional energy sources. 3. Impact of the measures at (1) and (2) above for reduction of energy consumption and consequent impact on the cost of production of goods - Not Applicable -

Details regarding technology absorption
Technology Absorption 1) Research & Development Specific areas in which R & D carried out by the Company. Benefits derived as a result of the above R & D. Future plan of action. Expenditure on R & D: i) Capital ii) Recurring iii) Total iv) Total R & D expenditure as a percentage of total turnover
NONE N.A. NIL NIL NIL NIL NIL
2)
Technology absorption, adaptation and innovation NIL N.A.
Efforts, in brief, made towards technology absorption, adaptation and innovation. Benefits derived as a result of above efforts. In case of imported technology (imported during last 5 years reckoned from the beginning of the financial year). The Company has not imported any technology.

Details regarding foreign exchange earnings and outgo
Foreign Exchange earnings and Outgo During the year under review, the Company had used foreign exchange amounting to Rs. 712.36 Million (including Rs. 415.35 Million towards travel expenses, consultation fee, royalty etc on cash basis).

Particulars of employees as per provisions of section 217
Particulars of Employees In terms of provisions of Section 217 (2)(A) of the Companies Act, 1956, read with Companies (Particulars of Employees) Rules, 1975, the names and particulars of employees are set out in the Annexure to Directors? report section.

Disclosures in director?s responsibility statement
Director?s Responsibility Statement
The Directors confirm that :
- in the preparation of the annual accounts, the applicable accounting standards have been followed;
- the Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of the financial year and of the profit or loss of the Company for that period.
- Proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 1956 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities.
- The annual accounts have been prepared on a going concern basis.

Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's report
With regard to the reservations / qualifications / adverse remarks contained in the Auditors? Report, the Board of Directors hereby explain the same as under, for each of the relevant paragraphs in the Auditors? Report:
1. Clause 10 of the Annexure to the Audit Report ? The Company is in a business which has long gestation period and profits start coming in only after the Company has achieved reasonable footprint. With the Company getting into speedy expansion mode and the targeted increase in the foot print, it expects the situation to improve in near future
[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/01/2012 to 31/03/2013 Details regarding auditors [Abstract] Details regarding auditors [LineItems] Category of auditor Name of audit firm Name of auditor signing report Firms registration number of audit firm Membership number of auditor
Address of auditors
Permanent account number of auditor or auditor's firm SRN of form 23B Date of signing audit report by auditors Date of signing of balance sheet by auditors
Auditors firm B S R R & Co Supreet Sachdev 130791W 205385 B S R R & Co, Maruti Info-Tech Centre, 11-12/1 Koramangala Inner Ring Road, Bangalore 560 071 AAKFB1884H S20445904 20/09/2013 20/09/2013
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table]
..(1)
Clause not applicable [Member]

Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] Auditor's favourable remark [Member]
01/01/2012 to 31/03/2013 Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract] Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [LineItems] Disclosure in auditors report relating to fixed assets
Textual information (8) [See below] The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets. Textual information (9) [See below] Fixed assets disposed off during the period were not substantial, and therefore, do not affect the going concern assumption. Textual information (10) [See below] The inventory, except goods-in-transit, has been physically verified by the management during the period. In our opinion, the frequency of such verification is reasonable. The procedures for the physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the Company and the nature of its business. The Company is maintaining proper records of inventory. The discrepancies noticed on verification between the physical stock and the book records were not material.
01/01/2012 to 31/03/2013
Disclosure relating to quantitative details of fixed assets
Disclosure relating to physical verification and material discrepancies of fixed assets
Disclosure relating to fixed assets disposed off
Disclosure in auditors report relating to inventories
Disclosure of physical verification of inventories at fixed intervals
Disclosure of procedure followed for physical verification of inventories
Disclosure about maintenance of inventory records and material discrepancies
Disclosure in auditors report relating to loans Disclosure about loans granted or taken by parties covered under section 301 of companies act Disclosure regarding terms and conditions of loans granted or taken Disclosure regarding terms of payment of loans granted or taken Disclosure regarding terms of recovery of loans granted or taken Disclosure in auditors report relating to internal control system Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act
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Textual information (12) [See below] Textual information (13) [See below]
Textual information (11) [See below] Paragraph 4 (iii) of the Order is not applicable Paragraph 4 (iii) of the Order is not applicable Paragraph 4 (iii) of the Order is not applicable Paragraph 4 (iii) of the Order is not applicable
Textual information (14) [See below] Textual information (15) [See below] The Company has not accepted any deposits from the public. In our opinion, the Company has an internal audit system commensurate with the size and nature of its business. Textual information (16) [See below] Textual information (17) [See below] Textual information (18) [See below] Textual information (19) [See below] Textual information (20) [See below] Textual information (21) [See below] The Company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities. In our opinion and according to the information and explanations given to us, the Company is not a chit fund / nidhi/ mutual benefit fund/ society. According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from banks or financial institutions. In our opinion and according to the information and explanations given to us, the term loans taken by the Company have been applied for the purpose for which they were raised. Textual information (22) [See below] The Company has not made any preferential allotment of shares to companies/firms/parties covered in the register required to be maintained under section 301 of the Act. The Company did not have any outstanding debentures during the period
Disclosure relating to presence of register for necessary transactions Disclosure relating to reasonability of transactions Disclosure in auditors report relating to deposits accepted from public
Disclosure in auditors report relating to companies internal audit system
Disclosure in auditors report relating to maintenance of cost records Disclosure in auditors report relating to statutory dues Disclosure relating to regularity in payment of undisputed statutory dues Disclosure relating to disputed statutory dues Disclosure in auditors report relating to accumulated losses Disclosure in auditors report relating to default in repayment of financial dues
Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other securities
Disclosure in auditors report relating to provisions under special statute
Disclosure in auditors report relating to adequacy of records maintained by share trading companies
Disclosure in auditors report relating to guarantee given
Disclosure in auditors report relating to term loans used for purpose other than for purpose they were raised
Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term or vice versa
Disclosure in auditors report relating to preferential allotment of shares
Disclosure in auditors report relating to securities created against debentures issued
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The Company has not raised any money by public issues. According to information and explanation given to us, no material fraud on or by the Company has been noticed or reported during the course of our audit.
Disclosure in auditors report relating to purpose and end use of money raised through public issues
Disclosure in auditors report relating to any material fraud reported during period

01/01/2012 to 31/03/2013 Disclosure in auditor?s report explanatory [TextBlock] Whether companies auditors report order is applicable on company Whether auditors' report has been qualified or has any reservations or contains adverse remarks
Textual information [See below] Yes No (23)

Disclosure in auditors report relating to fixed assets
(a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets. (b) The Company has a regular programme of physical verification of its fixed assets by which all fixed assets are verified in a phased manner over a period of three years. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of its assets. In accordance with this programme, certain fixed assets were verified during the period and no material discrepancies were noticed on such verification. (c) Fixed assets disposed off during the period were not substantial, and therefore, do not affect the going concern assumption.

Disclosure relating to physical verification and material discrepancies of fixed assets
The Company has a regular programme of physical verification of its fixed assets by which all fixed assets are verified in a phased manner over a period of three years. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of its assets. In accordance with this programme, certain fixed assets were verified during the period and no material discrepancies were noticed on such verification.

Disclosure in auditors report relating to inventories
(a)The inventory, except goods-in-transit, has been physically verified by the management during the period. In our opinion, the frequency of such verification is reasonable. (b)The procedures for the physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the Company and the nature of its business. (c)The Company is maintaining proper records of inventory. The discrepancies noticed on verification between the physical stock and the book records were not material.

Disclosure in auditors report relating to loans
According to the information and explanations given to us, we are of the opinion that there are no companies, firms or other parties covered in the register required under Section 301 of the Companies Act, 1956. Accordingly, paragraph 4 (iii) of the Order is not applicable.
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Disclosure in auditors report relating to internal control system
In our opinion and according to the information and explanations given to us, and having regard to the explanation that purchases of certain items of inventories and fixed assets are for the Company?s specialised requirements and suitable alternative sources are not available to obtain comparable quotations, there is an adequate internal control system commensurate with the size of the Company and the nature of its business with regard to purchase of inventories and fixed assets and with regard to the sale of goods and services. We have not observed any major weaknesses in internal control system during the course of the audit

Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act
In our opinion, and according to the information and explanations given to us, there are no contracts and arrangements the particulars of which need to be entered into the register maintained under section 301 of the Companies Act, 1956

Disclosure relating to presence of register for necessary transactions

Disclosure relating to reasonability of transactions

Disclosure in auditors report relating to maintenance of cost records
The Central Government has not prescribed the maintenance of cost records under section 209(1)(d) of the Companies Act, 1956 for any of the products traded/services rendered by the Company.
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Disclosure in auditors report relating to statutory dues
(a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, amounts deducted/accrued in the books of account in respect of undisputed statutory dues including Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues have generally been regularly deposited with the appropriate authorities though there has been a slight delay in a few cases. As explained to us, the Company did not have any dues on account of Investor Education and Protection Fund, Customs duty and Excise duty. According to the information and explanations given to us, no undisputed amounts payable in respect of Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues were in arrears as at 31 March2013 for a period of more than six months from the date they became payable. (b) According to the information and explanations given to us, there are no dues in respect of Income-tax, Wealth-tax and Service-tax which have not been deposited with the appropriate authorities on account of any dispute. According to the information and explanations given to us, the following dues of Sales ?tax have not been deposited by the Company on account of dispute: Amount Period to which the amount Name of the Statute Nature of the Dues Forum where dispute is pending (Rs) relates Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 17,739,255* June 2005 to March 2006 2003 thereon Bangalore Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 1,431,104* April 2006 to March 2007 2003 thereon Bangalore Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 3,224,261* April 2007 to March 2008 2003 thereon Bangalore * net of payment

Disclosure relating to regularity in payment of undisputed statutory dues
According to the information and explanations given to us and on the basis of our examination of the records of the Company, amounts deducted/accrued in the books of account in respect of undisputed statutory dues including Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues have generally been regularly deposited with the appropriate authorities though there has been a slight delay in a few cases. As explained to us, the Company did not have any dues on account of Investor Education and Protection Fund, Customs duty and Excise duty. According to the information and explanations given to us, no undisputed amounts payable in respect of Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues were in arrears as at 31 March2013 for a period of more than six months from the date they became payable.
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Disclosure relating to disputed statutory dues
According to the information and explanations given to us, there are no dues in respect of Income-tax, Wealth-tax and Service-tax which have not been deposited with the appropriate authorities on account of any dispute. According to the information and explanations given to us, the following dues of Sales ?tax have not been deposited by the Company on account of dispute: Amount Period to which the amount Name of the Statute Nature of the Dues Forum where dispute is pending (Rs) relates Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 17,739,255* June 2005 to March 2006 2003 thereon Bangalore Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 1,431,104* April 2006 to March 2007 2003 thereon Bangalore Karnataka Value Added Tax, Sales-tax, interest and penalty Joint Commissioner, Appeals, 3,224,261* April 2007 to March 2008 2003 thereon Bangalore * net of payment

Disclosure in auditors report relating to accumulated losses
The Company?s accumulated losses at the end of the financial period are greater than fifty percent of its net worth. It has incurred cash losses in the financial period and in the immediately preceding financial year.

Disclosure in auditors report relating to default in repayment of financial dues
In our opinion and according to the information and explanations given to us, the Company has not defaulted in repayment of dues to its bankers. The Company did not have any outstanding debentures or dues to financial institutions during the period

Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term or vice versa
According to the information and explanations given to us and on an overall examination of the balance sheet of the Company, we are of the opinion that the funds raised on short-term basis have not been used for long-term investment.
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Disclosure in auditor?s report explanatory [Text Block]
Independent Auditor?s Report To the members of Metro Cash & Carry India Private Limited Report on the Financial Statements We have audited the accompanying financial statements of Metro Cash & Carry India Private Limited (?the Company?), which comprise the balance sheet as at 31 March 2013, the statement of profit and loss and the cash flow statement for the period from 1 January 2012 to 31 March 2013 (the period) then ended and a summary of significant accounting policies and other explanatory information. Management?s Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 (?the Act?). This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor?s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor?s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company?s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: (a) in the case of the balance sheet, of the state of affairs of the Company as at 31 March 2013; (b) in the case of the statement of profit and loss, of the loss for the period from 1 January 2012 to 31 March 2013 (the period) ended on that date; and (c) in the case of the cash flow statement, of the cash flows for the period from 1 January 2012 to 31 March 2013 (the period) ended on that date. Report on Other Legal and Regulatory Requirements 1.As required by the Companies (Auditor?s Report) Order, 2003 (?the Order?), as amended, issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Act, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order. 2.As required by section 227(3) of the Act, we report that: (i) we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; (ii) in our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books; (iii) the balance sheet, statement of profit and loss and the cash flow statement dealt with by this Report are in agreement with the books of account; (iv) in our opinion, the balance sheet, statement of profit and loss and cash flow statement comply with the Accounting Standards referred to in subsection (3C) of section 211 of the Act; and (v) on the basis of written representations received from the directors as on 31 March 2013, and taken on record by the Board of Directors, none of the directors is disqualified as on 31 March 2013, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of
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the Act.
for B S R R & Co. Chartered Accountants Firm registration No. 130791W
Supreet Sachdev Partner Membership No. 205385 Bangalore September 20, 2013
ANNEXURE TO THE AUDITORS' REPORT The Annexure referred to in the Auditors? Report to the members of Metro Cash & Carry India Private Limited (the ?Company?) for the period from 1 January 2012 to 31 March 2013 (the period)ended 31 March 2013. We report that: 1. (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets. (b) The Company has a regular programme of physical verification of its fixed assets by which all fixed assets are verified in a phased manner over a period of three years. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of its assets. In accordance with this programme, certain fixed assets were verified during the period and no material discrepancies were noticed on such verification. (c) Fixed assets disposed off during the period were not substantial, and therefore, do not affect the going concern assumption. 2.(a)The inventory, except goods-in-transit, has been physically verified by the management during the period. In our opinion, the frequency of such verification is reasonable. (b)The procedures for the physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the Company and the nature of its business. (c)The Company is maintaining proper records of inventory. The discrepancies noticed on verification between the physical stock and the book records were not material. 3. According to the information and explanations given to us, we are of the opinion that there are no companies, firms or other parties covered in the register required under Section 301 of the Companies Act, 1956. Accordingly, paragraph 4 (iii) of the Order is not applicable. 4. In our opinion and according to the information and explanations given to us, and having regard to the explanation that purchases of certain items of inventories and fixed assets are for the Company?s specialised requirements and suitable alternative sources are not available to obtain comparable quotations, there is an adequate internal control system commensurate with the size of the Company and the nature of its business with regard to purchase of inventories and fixed assets and with regard to the sale of goods and services. We have not observed any major weaknesses in internal control system during the course of the audit. 5. In our opinion, and according to the information and explanations given to us, there are no contracts and arrangements the particulars of which need to be entered into the register maintained under section 301 of the Companies Act, 1956. 6. The Company has not accepted any deposits from the public. 7. In our opinion, the Company has an internal audit system commensurate with the size and nature of its business. 8. The Central Government has not prescribed the maintenance of cost records under section 209(1)(d) of the Companies Act, 1956 for any of the products traded/services rendered by the Company. 9. (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, amounts deducted/accrued in the books of account in respect of undisputed statutory dues including Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues have generally been regularly deposited with the appropriate authorities though there has been a slight delay in a few cases. As explained to us, the Company did not have any dues on account of Investor Education and Protection Fund, Customs duty and Excise duty.
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According to the information and explanations given to us, no undisputed amounts payable in respect of Provident Fund, Employees? State Insurance, Income-tax, Sales-tax, Wealth tax, Service tax, Professional tax, Cess and other material statutory dues were in arrears as at 31 March2013 for a period of more than six months from the date they became payable. (b) According to the information and explanations given to us, there are no dues in respect of Income-tax, Wealth-tax and Service-tax which have not been deposited with the appropriate authorities on account of any dispute. According to the information and explanations given to us, the following dues of Sales ?tax have not been deposited by the Company on account of dispute: Name of the Statute Karnataka Value Added Tax, 2003 Karnataka Value Added Tax, 2003 Karnataka Value Added Tax, 2003 * net of payment Nature of the Dues Sales-tax, interest and penalty thereon Sales-tax, interest and penalty thereon Sales-tax, interest and penalty thereon Amount (Rs) Period to which the amount relates Forum where dispute is pending Joint Commissioner, Appeals, Bangalore Joint Commissioner, Appeals, Bangalore Joint Commissioner, Appeals, Bangalore
17,739,255* June 2005 to March 2006 1,431,104* April 2006 to March 2007 3,224,261* April 2007 to March 2008
10. The Company?s accumulated losses at the end of the financial period are greater than fifty percent of its net worth. It has incurred cash losses in the financial period and in the immediately preceding financial year. 11. In our opinion and according to the information and explanations given to us, the Company has not defaulted in repayment of dues to its bankers. The Company did not have any outstanding debentures or dues to financial institutions during the period. 12. The Company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities. 13. In our opinion and according to the information and explanations given to us, the Company is not a chit fund / nidhi/ mutual benefit fund/ society. 14. According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. 15. According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from banks or financial institutions. 16. In our opinion and according to the information and explanations given to us, the term loans taken by the Company have been applied for the purpose for which they were raised. 17. According to the information and explanations given to us and on an overall examination of the balance sheet of the Company, we are of the opinion that the funds raised on short-term basis have not been used for long-term investment. 18. The Company has not made any preferential allotment of shares to companies/firms/parties covered in the register required to be maintained under section 301 of the Act. 19. The Company did not have any outstanding debentures during the period. 20. The Company has not raised any money by public issues. 21. According to information and explanation given to us, no material fraud on or by the Company has been noticed or reported during the course of our audit. for B S R R & Co. Chartered Accountants Firm registration No. 130791W
Supreet Sachdev Partner Membership No. 205385 Bangalore September 20, 2013
18
[100100] Balance sheet

31/03/2013 Balance sheet [Abstract] Equity and liabilities [Abstract] Shareholders' funds [Abstract] Share capital Reserves and surplus Total shareholders' funds Share application money pending allotment Non-current liabilities [Abstract] Long-term borrowings Other long-term liabilities Long-term provisions Total non-current liabilities Current liabilities [Abstract] Short-term borrowings Trade payables Other current liabilities Short-term provisions Total current liabilities Total equity and liabilities Assets [Abstract] Non-current assets [Abstract] Fixed assets [Abstract] Tangible assets Intangible assets Tangible assets capital work-in-progress Total fixed assets Non-current investments Long-term loans and advances Other non-current assets Total non-current assets Current assets [Abstract] Current investments Inventories Trade receivables Cash and bank balances Short-term loans and advances Other current assets Total current assets Total assets 31/12/2011
10,206.31 -5,158.7 5,047.61 (A) 2,500 2,826.01 199.38 93.4 3,118.79 950 (C) 2,176.85 1,221.18 29.8 4,377.83 15,044.23
8,206.31 -3,954.5 4,251.81 (B) 0
3,050 94.26 62.83 3,207.09 900 (D) 1,303.16 1,712.05 23.33 3,938.54 11,397.44
9,491.78 6.79 93.25 9,591.82 0 560.89 6.28 10,158.99 0 2,308.87 129.9 1,979.55 466.81 0.11 4,885.24 15,044.23
8,430.74 9.43 205.56 8,645.73 0 243.08 6.28 8,895.09 0 1,083.07 64.02 1,133.26 209.67 12.33 2,502.35 11,397.44
Footnotes
(A) Advance against share capital (share application money) : 2500 (B) Advance against share capital (share application money) : 0 (C) Due to micro, small and medium enterprises (refer note 34) : 6.93 Trade payables : 2169.92 * includes vendor financing done by HSBC amounting to Rs 63.54 million (D) Due to micro, small and medium enterprises (refer note 34) : 3.19 Trade payables : 1299.97
19
[400300] Disclosures - Signatories of balance sheet

Details of directors signing balance sheet [Table] ..(1)

Directors signing balance sheet [Axis] 1 2
01/01/2012 to 31/03/2013 Details of signatories of balance sheet [Abstract] Details of directors signing balance sheet [Abstract] Details of directors signing balance sheet [LineItems] Name of director signing balance sheet [Abstract] First name of director Middle name of director Last name of director Designation of director Director identification number of director Date of signing of balance sheet by director
01/01/2012 to 31/03/2013
RAJEEV
VENKATESH LAKSHMINARAYANAN BAKSHI TARAKKAD Managing Director Director 00044621 03617181 20/09/2013 20/09/2013

01/01/2012 to 31/03/2013 Name of company secretary Permanent account number of company secretary
Mookambika R AXKPM7413L
20
[100400] Cash flow statement, indirect

01/01/2012 to 31/03/2013 Statement of cash flows [Abstract] Cash flows from used in operating activities [Abstract] Profit before extraordinary items and tax Adjustments for reconcile profit (loss) [Abstract] Adjustments to profit (loss) [Abstract] Adjustments for finance costs Adjustments for depreciation and amortisation expense Adjustments for unrealised foreign exchange losses gains Other adjustments for which cash effects are investing or financing cash flow Other adjustments for non-cash items Total adjustments to profit (loss) Adjustments for working capital [Abstract] Adjustments for decrease (increase) in inventories Adjustments for decrease (increase) in trade receivables Adjustments for decrease (increase) in other current and non-current assets Adjustments for increase (decrease) in other current and non-current liabilities Total adjustments for working capital Total adjustments for reconcile profit (loss) Net cash flows from (used in) operations Income taxes (paid) refund Net cash flows from (used in) operating activities before extraordinary items Net cash flows from (used in) operating activities Cash flows from used in investing activities [Abstract] Proceeds from sales of tangible assets Purchase of tangible assets Interest received Net cash flows from (used in) investing activities before extraordinary items Net cash flows from (used in) investing activities Cash flows from used in financing activities [Abstract] Proceeds from issuing shares Proceeds from borrowings Repayments of borrowings Interest paid Net cash flows from (used in) financing activities before extraordinary items Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Net increase (decrease) in cash and cash equivalents Cash and cash equivalents cash flow statement at end of period 01/01/2011 to 31/12/2011 31/12/2010
-3,204.2
-888.54
(A) 588.43 451.89 -0.09 (C) -56.77 (E) -2.64 980.82 -1,225.8 -70.34 -577.34 1,209.49 -663.99 316.83 -2,887.37 2.46 -2,889.83 -2,889.83 13.78 1,467.91 60.77 -1,393.36 -1,393.36
(B) 300.16 237.66 0.16 (D) -20.89 (F) -10.07 507.02 -528.58 -24.35 -102.8 767.17 111.44 618.46 -270.08 -28.94 -241.14 -241.14 16.11 977.14 -10.06 -971.09 -971.09
(G) 6,500 385.68 1,174.29 581.91 5,129.48 5,129.48 846.29 846.29 1,978.76
(H) 0 2,897.13 600 312.34 1,984.79 1,984.79 772.56 772.56 1,132.47
359.91
21
Footnotes
(A) Interest expense : 588.43 (B) Interest expense : 300.16 (C) (Profit)/Loss on sale of fixed assets : -8.22 Interest income : -48.55 (D) (Profit)/Loss on sale of fixed assets : 1.49 Interest income : -22.38 (E) Provision for doubtful debts / advances : -2.64 (F) Provision for doubtful debts / advances : -10.07 (G) Proceeds from issue of equity shares : 4000 Proceeds from share application money : 2500 (H) Proceeds from issue of equity shares : 0 Proceeds from share application money : 0
22
[200100] Notes - Share capital

Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/01/2012 to 31/03/2013 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as preferential allotment Number of shares allotted for contracts without payment received in cash Number of shares issued under scheme of amalgamation Number of other issues of shares Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
[shares] 100,00,00,000 15,000 10,000 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 0 [shares] 0 0 0 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 150,00,00,000 [shares] 82,06,31,385 10,206.31 8,206.31
[shares] 100,00,00,000 15,000 10,000 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 0 [shares] 0 0 0 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 150,00,00,000 [shares] 82,06,31,385 10,206.31 8,206.31
[shares] 102,06,31,385
[shares] 102,06,31,385
0 0 0 0 0 0 0 10,206.31
0 0 0 0 0 0 0 8,206.31
0 0 0 0 0 0 0 10,206.31
0 0 0 0 0 0 0 8,206.31
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000 [shares] 0 [shares] 20,00,00,000
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000 [shares] 0 [shares] 20,00,00,000
23
Number of shares bought back Other decrease in number of shares Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period Rights preferences and restrictions attaching to class of share capital Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company Shares in company held by ultimate holding company Shares in company held by subsidiaries of its holding company Shares in company held by subsidiaries of its ultimate holding company Shares in company held by associates of its holding company Shares in company held by associates of its ultimate holding company Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash
[shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000 [shares] 102,06,31,385
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 82,06,31,385
[shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000 [shares] 102,06,31,385
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 82,06,31,385
0 0 0 0 0 0 0 2,000 0 2,000
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 2,000 0 2,000
0 0 0 0 0 0 0 0 0 0
0 0 0 2,000 10,206.31
0 0 0
0 0 0
0 0 0
0 2,000 0 8,206.31 10,206.31 8,206.31 Textual Textual Textual information (24) [See information Textual information (26) [See information below] (25) [See below] (27) [See below] below]
[shares] 102,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 102,06,31,384
[shares] 82,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 82,06,31,384 [shares] 0
[shares] 102,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 102,06,31,384
[shares] 82,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 82,06,31,384 [shares] 0
[shares] 0
[shares] 0
[shares] 0
[shares] 0
[shares] 0
[shares] 0
24
Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Terms and conditions of shares pending allotment Number of shares proposed to be issued Period before which shares are to be allotted Share premium for shares to be allotted Description of whether company have sufficient authorised capital to cover proposed share capital amount resulting from allotment
[shares] 0 [shares] 0 0
0 Share application money pending allotment represents applications received from investors towards subscription of equity shares. [shares] 12,50,00,000 27/08/2013 1,250,000,000 The Company has sufficient authorised capital to cover the share capital amount on allotment of above shares.
Share application money pending allotment represents applications received from investors towards subscription of equity shares. [shares] 0 [shares] 12,50,00,000 27/08/2013 0 1,250,000,000 The Company has sufficient authorised capital to cover the share capital amount on allotment of above shares.
[shares] 0 0
25
Disclosure of classes of share capital [Table]
..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/01/2012 to 31/03/2013 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Type of share Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up Par value per share Details of shares not fully called [Abstract] Amount per share called Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as preferential allotment Number of shares allotted for contracts without payment received in cash Number of shares issued under scheme of amalgamation Number of other issues of shares Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract] Number of shares bought back Other decrease in number of shares Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period
26
[INR/shares] 0
01/01/2011 to 31/12/2011
Equity
Equity [shares] 100,00,00,000 15,000 10,000 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 0 [shares] 0 0 0 [shares] [shares] 102,06,31,385 82,06,31,385 10,206.31 8,206.31 [shares] 150,00,00,000 [shares] 82,06,31,385 10,206.31 8,206.31
[shares] 102,06,31,385
0 0 0 0 0 0 0 8,206.31 [INR/shares] [INR/shares] 10 10 [INR/shares] 0
0 0 0 0 0 0 0 10,206.31
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000 [shares] 0 [shares] 20,00,00,000 [shares] 0 [shares] 0 [shares] 0 [shares] 20,00,00,000
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] [shares] 102,06,31,385 82,06,31,385
Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period Rights preferences and restrictions attaching to class of share capital Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company Shares in company held by ultimate holding company Shares in company held by subsidiaries of its holding company Shares in company held by subsidiaries of its ultimate holding company Shares in company held by associates of its holding company Shares in company held by associates of its ultimate holding company Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Terms and conditions of shares pending allotment Number of shares proposed to be issued Period before which shares are to be allotted Share premium for shares to be allotted Description of whether company have sufficient authorised capital to cover proposed share capital amount resulting from allotment
0 0 0 0 0 0 2,000 0 2,000 0 0 0 2,000 10,206.31
0 0 0 0 0 0 0 0 0
0 0 0 0 8,206.31 Textual Textual information (28) [See information below] (29) [See below]
[shares] 102,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 102,06,31,384 [shares] 0 0 [shares] 0 [shares] 0 [shares] 0 0
[shares] 82,06,31,384 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 82,06,31,384 [shares] 0 0 [shares] 0 [shares] 0 [shares] 0 0
0 0 0 Share application money pending allotment represents applications received from investors towards subscription of equity shares. [shares] 12,50,00,000 27/08/2013 1,250 The Company has sufficient authorised capital to cover the share capital amount on allotment of above shares.
0 0 0
[shares] 0 0
27
Disclosure of shareholding more than five per cent in company [Table]
..(1)
Equity shares [Member] Shareholder 1 [Member] Equity shares 1 [Member] Shareholder 1 [Member]

Classes of share capital [Axis] Name of shareholder [Axis]
31/03/2013 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Type of share Name of shareholder Country of incorporation or residence of shareholder Number of shares held in company Percentage of shareholding in company
31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Equity shares of Rs Equity shares of Rs 10 10 each, fully paid each, fully paid up up METRO Cash & METRO Cash & Carry International Carry International GmbH GmbH GERMANY [shares] [shares] 82,06,31,384 102,06,31,384 GERMANY
[shares] [shares] 82,06,31,384 102,06,31,384 99.99% 99.99%

01/01/2012 to 31/03/2013 Disclosure of notes on share capital explanatory [TextBlock] Whether there are any shareholders holding more than five per cent shares in company Whether money raised from public offering during year
Textual information [See below] Yes No (30) Yes No
01/01/2011 to 31/12/2011

Rights preferences and restrictions attaching to class of share capital
The Company has one class of equity shares having a par value of Rs.10 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.The Company has not declared any dividends during the year.


28



29

Disclosure of notes on share capital explanatory [Text Block]
a) Particulars Authorized 1,500,000,000 (previous year: 1,000,000,000) equity shares of Rs 10 each Issued, subscribed and fully paid up 1,020,631,385 (previous year: 820,631,385) equity shares of Rs 10 each, fully paid up As at 31 March 2013 15000.00 Rs Million As at 31 December 2011 10000.00
10206.31 10206.31
8206.31 8206.31
b) Reconciliation of shares outstanding at the beginning and at the end of the reporting year: (Figures in Rs Million except number of shares) Particulars As at 31 March 2013 Number As at 31 December 2011 Number
Amount
Amount
Equity shares At the commencement of the year 820,631,385 Number of shares issued during the year 200,000,000 At the end of the year 1,020,631,385
8,206.31 2,000.00 10,206.31 -
820,631,385
8,206.31 -
820,631,385
8,206.31
c) Rights, preferences and restrictions attached to equity shares: The Company has one class of equity shares having a par value of Rs.10 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.The Company has not declared any dividends during the year. d) Shares held by holding/ultimate holding company and/or their subsidiaries/associates As at 31 March 2013 Name of the share holder Number METRO Cash & Carry International GmbH - holding company 1,020,631,384 Metro International Beteiligungs GmbH 1 e) Particulars of shareholders holding more than 5% shares of a class of shares: As at 31 March 2013 Name of the share holder Number METRO Cash & Carry International GmbH - holding company 1,020,631,384
% holding 99.99% 0.01%
As at 31 December 2011 Number 820,631,384 1
% holding 99.99% 0.01%
% holding 99.99%
As at 31 December 2011 Number 820,631,384
% holding 99.99%
f) There has been no shares reserved for issue under options or contracts for sale of shares. g) The Company has not allotted any fully paid-up equity shares by way of bonus shares nor has bought back any class of equity shares during the period of five years immediately preceeding the balance sheet date nor has issued shares for consideration other than cash. Share application money pending allotment Particulars As at 31 March 2013 2500 2500
30
Rs Million As at 31 December 2011 -
Advance against share capital (share application money)
Share application money pending allotment represents applications received from investors towards subscription of equity shares. (Figures in Rs Million except number of shares) As at 31 March 2013 No of shares Amount 125000000 2500 As at 31 December 2011 No of shares -
Name of the share holder Equity shares of face value Rs 10 each proposed to be issued at a premium of Rs 10.
Amount -
The equity shares will be issued to METRO Cash & Carry International GmbH - holding company. The shares are expected to be allotted against the share application money on or before August 27, 2013 (being the time limit for issue of shares). The Company has sufficient authorised capital to cover the share capital amount on allotment of above shares.
[200200] Notes - Reserves and surplus

Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Securities premium account [Member]
01/01/2012 to 31/03/2013 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Total changes in reserves Reserves at end of period
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
-3,204.2 2,000 -1,204.2 -1,204.2 -5,158.7
-888.54 0 -888.54 -888.54 -3,954.5
(A) 2,000 2,000 2,000 6,720.51
(B) 0 0 0 4,720.51
(A) Premium received during the period on issue of shares : 2000 (B) Premium received during the period on issue of shares : 0
Statement of changes in reserves [Table] ..(2)

Components of reserves [Axis] Securities premium account [Member] Surplus [Member]
31/12/2010 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Total additions to reserves Total changes in reserves Reserves at end of period
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
31/12/2010
4,720.51
-3,204.2 -3,204.2 -3,204.2 -11,879.21
-888.54 -888.54 -888.54 -8,675.01
-7,786.47
31
[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Long-term [Member] Borrowings [Member] Term loans [Member] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2013 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Classification of borrowings [Table]
31/12/2011
31/03/2013
31/12/2011
2,826.01
3,050
2,826.01
3,050
..(2)

Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Long-term [Member] Term loans from banks [Member] Rupee term loans from banks [Member] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2013 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings
31/12/2011
31/03/2013
31/12/2011
2,826.01
3,050
(A) 2,826.01
(B) 3,050
Footnotes
(A) - From bank (unsecured)* : 2826.01 (B) - From bank (unsecured)* : 3050
Classification of borrowings [Table] ..(3)

Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Short-term [Member] Borrowings [Member] Term loans [Member] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2013 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Classification of borrowings [Table]
31/12/2011
31/03/2013
31/12/2011
950
900
950
900
..(4)

Classification based on time period [Axis] Classification of borrowings [Axis] Subclassification of borrowings [Axis] Short-term [Member] Term loans from banks [Member] Rupee term loans from banks [Member] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2013 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings
31/12/2011
31/03/2013
31/12/2011
950
900
(A) 950
(B) 900
Footnotes
(A) - Loan from banks (unsecured)* : 950 (B) - Loan from banks (unsecured)* : 900 Unless otherwise specified, all monetary values are in Millions of INR
01/01/2012 to 31/03/2013 Disclosure of notes on borrowings explanatory [TextBlock]
Textual [See below] information (31)
32

Disclosure of notes on borrowings explanatory [Text Block]
6. Long-term borrowings Details of securities and repayment terms* Secured by a corporate guarantee issued by Metro AG (the ultimate holding company) There has been no default in the repayment of principal and interest on the above loans as at the period end. The above loan has been taken from various banks at interest rates and repayment terms are as detailed below: As at As at Interest Rate Name of the Bank Date of Repayment Terms of repayment 31 March 2013 31 December 2011 per annum BNP Paribas Tranche-1 400.00 400.00 20-Jun-16 11.00% One time bullet repayment Tranche-2 300.00 300.00 30-Jun-16 10.60% One time bullet repayment Tranche-3 300.00 300.00 30-Jun-16 10.50% One time bullet repayment HSBC Tranche-1 300.00 300.00 25-Feb-16 10.20% One time bullet repayment Tranche-2 300.00 300.00 05-Apr-16 10.80% One time bullet repayment Tranche-3 500.00 500.00 25-Apr-16 10.85% One time bullet repayment Tranche-4 100.00 100.00 02-Jun-16 11.25% One time bullet repayment Tranche-5 200.00 200.00 31-May-16 10.45% One time bullet repayment Tranche-6 200.00 200.00 30-Jun-16 10.75% One time bullet repayment Tranche-7 200.00 200.00 30-Jun-16 10.75% One time bullet repayment Calyon Tranche-1 100.00 14-Aug-13 10.70% One time bullet repayment Tranche-2 150.00 24-Sep-13 11.45% One time bullet repayment Rent Works Tranche-1 20.50 15-Jul-16 10.50% Repayment is made on quaterly basis Tranche-2 4.56 15-Oct-17 10.50% Repayment is made on quaterly basis Tranche-3 0.95 15-Oct-17 10.50% Repayment is made on quaterly basis 2,826.01 3,050.00 *refer note 11 for current maturities of long term debt 9. Short-term borrowings Details of securities and repayment terms Secured by a corporate guarantee issued by Metro AG (the ultimate holding Company) There has been no default in the repayment of principal and interest on the above loans as at the period end. The above loan has been taken from various banks at interest rates as detailed below. Rs Million Name of the Bank BNP Paribas Tranche -1 Tranche -2 Tranche -3 Tranche -4 HSBC Tranche -1 As at 31 March 2013 200.00 300.00 150.00 200.00 100.00 950.00 As at 31 December 2011 200.00 300.00 100.00 200.00 Date of Repayment Interest Rate Terms of repayment
18-Jun-13 18-Jun-13 24-Jun-13 16-May-13 27-May-13
10.65% 10.65% 10.60% 10.50% 9.90%
Bullet Repayment Bullet Repayment Bullet Repayment Bullet Repayment Bullet Repayment
Name of the Bank BNP Paribas Tranche -1 Tranche -2 Tranche -3 Tranche -4
Date of Repayment
Interest Rate
Terms of repayment
24-Jan-12 24-Jan-12 06-Jan-12 27-Jan-12

33
10.10% 10.10% 10.85% 10.00%
Bullet Repayment Bullet Repayment Bullet Repayment Bullet Repayment
HSBC
100.00 900.00
11-Jan-12
10.50%
Bullet Repayment
[201000] Notes - Tangible assets

Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Company total tangible assets [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2012 to 31/03/2013 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Disposals tangible assets [Abstract] Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
1,515.34 -448.73 -932.59
2,551.06 -657.41 -932.59
1,515.34
2,551.06 448.73 932.59 657.41 932.59
5.57 5.57
17.6 17.6
61.42 61.42
48.96 48.96
55.85 55.85
31.36 31.36
0 0 128.45 9,491.78
546.06 546.06 1,489.52 8,430.74 1,453.92 12,061.85 2,502.1 10,607.93
0 0 1,325.47 2,570.07
-546.06 -546.06 1,012.58 2,177.19
34
Disclosure of tangible assets [Table]
..(2)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Company total tangible assets [Member] Assets held under lease [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
40.81 -5.56 0
5.64 -2.55 0
40.81
5.64 5.56 0 2.55 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 35.25 227.87
0 0 3.09 192.62 40.81 247.21 5.64 206.4
0 0 5.56 19.34
0 0 2.55 13.78
35
..(3)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Company total tangible assets [Member] Owned assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
1,474.53 -443.17 -932.59
2,545.42 -654.86 -932.59
1,474.53
2,545.42 443.17 932.59 654.86 932.59
5.57 5.57
17.6 17.6
61.42 61.42
48.96 48.96
55.85 55.85
31.36 31.36
0 0 93.2 9,263.91
546.06 546.06 1,486.43 8,238.12 1,413.11 11,814.64 2,496.46 10,401.53
0 0 1,319.91 2,550.73
-546.06 -546.06 1,010.03 2,163.41
36
..(4)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Land [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
41.91 -5.56 -386.53
22.73 -2.55 -386.53
41.91
22.73 5.56 386.53 2.55 386.53
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -350.18 3,604.93
0 0 -366.35 3,568.58 41.91 4,010.8 22.73 3,968.89
0 0 392.09 405.87
0 0 389.08 400.31
37
..(5)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Land [Member] Assets held under lease [Member] Gross carrying amount Accumulated depreciation and [Member] impairment [Member]
Carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
40.81 -5.56 0
5.64 -2.55 0
40.81
5.64 5.56 0 2.55 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 35.25 227.87
0 0 3.09 192.62 40.81 247.21 5.64 206.4
0 0 5.56 19.34
0 0 2.55 13.78
38
..(6)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Land [Member] Owned assets [Member] Gross carrying amount [Member]
Accumulated depreciation and impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
1.1 0 -386.53
17.09 0 -386.53
1.1
17.09 0 386.53 0 386.53
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -385.43 3,377.06
0 0 -369.44 3,375.96 1.1 3,763.59 17.09 3,762.49
0 0 386.53 386.53
0 0 386.53 386.53
39
..(7)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Buildings [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
258.24 -175.46 -546.06
1,976.82 -523.46 -546.06
258.24
1,976.82 175.46 546.06 523.46 546.06
0 0
12.91 12.91
0 0
13.09 13.09
0 0
0.18 0.18
0 0 -463.28 3,651.9
546.06 546.06 1,440.45 3,569.12 258.24 4,826.12 1,963.73 4,567.88
0 0 721.52 1,174.22
-546.06 -546.06 523.28 998.76
40
..(8)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Buildings [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
258.24 -175.46 -546.06
1,976.82 -523.46 -546.06
258.24
1,976.82 175.46 546.06 523.46 546.06
0 0
12.91 12.91
0 0
13.09 13.09
0 0
0.18 0.18
0 0 -463.28 3,651.9
546.06 546.06 1,440.45 3,569.12 258.24 4,826.12 1,963.73 4,567.88
0 0 721.52 1,174.22
-546.06 -546.06 523.28 998.76
41
..(9)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Plant and equipment [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
459.56 -111.43 0
261.34 -56.96 0
459.56
261.34 111.43 0 56.96 0
1.14 1.14
1.07 1.07
11.63 11.63
1.71 1.71
10.49 10.49
0.64 0.64
0 0 346.99 1,085.94
0 0 203.31 738.95 447.93 1,547.73 259.63 1,099.8
0 0 100.94 461.79
0 0 56.32 360.85
42
..(10)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Plant and equipment [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
459.56 -111.43 0
261.34 -56.96 0
459.56
261.34 111.43 0 56.96 0
1.14 1.14
1.07 1.07
11.63 11.63
1.71 1.71
10.49 10.49
0.64 0.64
0 0 346.99 1,085.94
0 0 203.31 738.95 447.93 1,547.73 259.63 1,099.8
0 0 100.94 461.79
0 0 56.32 360.85
43
..(11)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Furniture and fixtures [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
402.37 -72.77 0
177.23 -30.31 0
402.37
177.23 72.77 0 30.31 0
3.07 3.07
0.39 0.39
4.78 4.78
0.79 0.79
1.71 1.71
0.4 0.4
0 0 326.53 723.66
0 0 146.53 397.13 397.59 986.77 176.44 589.18
0 0 71.06 263.11
0 0 29.91 192.05
44
..(12)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Furniture and fixtures [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
402.37 -72.77 0
177.23 -30.31 0
402.37
177.23 72.77 0 30.31 0
3.07 3.07
0.39 0.39
4.78 4.78
0.79 0.79
1.71 1.71
0.4 0.4
0 0 326.53 723.66
0 0 146.53 397.13 397.59 986.77 176.44 589.18
0 0 71.06 263.11
0 0 29.91 192.05
45
..(13)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Vehicles [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0 -2.91 0
0.93 -7.04 0
0.93 2.91 0 7.04 0
0.64 0.64
0.3 0.3
32.99 32.99
10.02 10.02
32.35 32.35
9.72 9.72
0 0 -3.55 1.65
0 0 -6.41 5.2 -32.99 9.06 -9.09 42.05
0 0 -29.44 7.41
0 0 -2.68 36.85
46
..(14)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Vehicles [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0 -2.91 0
0.93 -7.04 0
0.93 2.91 0 7.04 0
0.64 0.64
0.3 0.3
32.99 32.99
10.02 10.02
32.35 32.35
9.72 9.72
0 0 -3.55 1.65
0 0 -6.41 5.2 -32.99 9.06 -9.09 42.05
0 0 -29.44 7.41
0 0 -2.68 36.85
47
..(15)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Office equipment [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
105.53 -65.47 0
107.34 -36.15 0
105.53
107.34 65.47 0 36.15 0
0.54 0.54
2.93 2.93
11.77 11.77
23.35 23.35
11.23 11.23
20.42 20.42
0 0 39.52 187.55
0 0 68.26 148.03 93.76 429.22 83.99 335.46
0 0 54.24 241.67
0 0 15.73 187.43
48
..(16)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Office equipment [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
105.53 -65.47 0
107.34 -36.15 0
105.53
107.34 65.47 0 36.15 0
0.54 0.54
2.93 2.93
11.77 11.77
23.35 23.35
11.23 11.23
20.42 20.42
0 0 39.52 187.55
0 0 68.26 148.03 93.76 429.22 83.99 335.46
0 0 54.24 241.67
0 0 15.73 187.43
49
..(17)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Computer equipments [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
92.9 -59.95 0
99.15 -32.75 0
92.9
99.15 59.95 0 32.75 0
0.42 0.42
2.93 2.93
11.37 11.37
23.32 23.32
10.95 10.95
20.39 20.39
0 0 32.53 157.8
0 0 63.47 125.27 81.53 371.64 75.83 290.11
0 0 49 213.84
0 0 12.36 164.84
50
..(18)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Computer equipments [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
92.9 -59.95 0
99.15 -32.75 0
92.9
99.15 59.95 0 32.75 0
0.42 0.42
2.93 2.93
11.37 11.37
23.32 23.32
10.95 10.95
20.39 20.39
0 0 32.53 157.8
0 0 63.47 125.27 81.53 371.64 75.83 290.11
0 0 49 213.84
0 0 12.36 164.84
51
..(19)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Other equipments [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
12.63 -5.52 0
8.19 -3.4 0
12.63
8.19 5.52 0 3.4 0
0.12 0.12
0 0
0.4 0.4
0.03 0.03
0.28 0.28
0.03 0.03
0 0 6.99 29.75
0 0 4.79 22.76 12.23 57.58 8.16 45.35
0 0 5.24 27.83
0 0 3.37 22.59
52
..(20)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Other equipments [Member] Owned assets [Member] Gross carrying amount [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
12.63 -5.52 0
8.19 -3.4 0
12.63
8.19 5.52 0 3.4 0
0.12 0.12
0 0
0.4 0.4
0.03 0.03
0.28 0.28
0.03 0.03
0 0 6.99 29.75
0 0 4.79 22.76 12.23 57.58 8.16 45.35
0 0 5.24 27.83
0 0 3.37 22.59
53
..(21)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Leasehold improvements [Member] Owned and leased assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
247.73 -15.13 0
4.67 -0.94 0
247.73
4.67 15.13 0 0.94 0
0.18 0.18
0 0
0.25 0.25
0 0
0.07 0.07
0 0
0 0 232.42 236.15
0 0 3.73 3.73 247.48 252.15 4.67 4.67
0 0 15.06 16
0 0 0.94 0.94
54
..(22)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Carrying amount accumulated depreciation and gross carrying amount [Axis] Leasehold improvements [Member] Owned assets [Member] Gross carrying amount Accumulated depreciation and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
247.73 -15.13 0
4.67 -0.94 0
247.73
4.67 15.13 0 0.94 0
0.18 0.18
0 0
0.25 0.25
0 0
0.07 0.07
0 0
0 0 232.42 236.15
0 0 3.73 3.73 247.48 252.15 4.67 4.67
0 0 15.06 16
0 0 0.94 0.94
Disclosure of additional information tangible assets [Table]
..(1)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Company total tangible assets [Member] Owned and leased assets [Member] Land [Member] Owned and leased assets [Member] Assets held under lease [Member]
01/01/2012 to 31/03/2013 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets
NA -
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
NA
NA
Straight Method
NA
Line Straight Line Method Amortized Amortized Over Over The Lease The Lease Term Term
55
..(2)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Land [Member] Owned assets [Member] Buildings [Member] Owned and leased assets Owned assets [Member] [Member]
Na Na
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Na Na
NA
NA
Straight Method
Line Straight Method
Line
15 To 30 Years
15 To 30 Years
..(3)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Plant and equipment [Member] Owned and leased assets [Member] Owned assets [Member] Furniture and fixtures [Member] Owned and leased assets [Member]
NA -
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Straight Method
Line
NA
NA
NA
4 To 20 Years
4 To 20 Years
..(4)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Furniture and fixtures [Member] Owned assets [Member] Vehicles [Member] Owned and leased assets Owned assets [Member] [Member]
Straight Method
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Line
NA
NA
Straight Method 4 Years
Line Straight Method 4 Years
Line
10 To 15 Years
10 To 15 Years
..(5)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Office equipment [Member] Owned and leased assets [Member] Computer equipments [Member] Owned and leased assets Owned assets [Member] [Member]
NA -
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
NA
NA
Straight Method
Line
NA
3 To 5 Years
3 To 5 Years
56
..(6)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Other equipments [Member] Owned and leased assets [Member] Owned assets [Member] Leasehold improvements [Member] Owned and leased assets [Member]
NA -
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Straight Method
Line
NA
NA
NA
5 To 10 Years
5 To 10 Years
..(7)

Classes of tangible assets [Axis] Sub classes of tangible assets [Axis] Leasehold improvements [Member] Owned assets [Member]
01/01/2011 to 31/12/2011
Straight Line Straight Line Method Method Amortised Over The Amortised Over The Lease Term Or Lease Term Or Useful Useful Life Life Whichever Is Whichever Is Lower Lower
57
[201100] Notes - Intangible assets

Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Company total intangible assets [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]
01/01/2012 to 31/03/2013 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions other than through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Disposals intangible assets [Abstract] Disposals intangible assets, others Total disposals intangible assets Other adjustments intangible assets [Abstract] Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0.52 0.52 -3.16 0
5.02 5.02 -2.24 0
0.52 0.52
5.02 5.02 3.16 0 2.24 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -2.64 6.79
0 0 2.78 9.43 0.52 35.82 5.02 35.3
0 0 3.16 29.03
0 0 2.24 25.87
58
Disclosure of intangible assets [Table]
..(2)

Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Company total intangible assets [Member] Intangible assets other than internally generated [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0.52 0.52 -3.16 0
5.02 5.02 -2.24 0
0.52 0.52
5.02 5.02 3.16 0 2.24 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -2.64 6.79
0 0 2.78 9.43 0.52 35.82 5.02 35.3
0 0 3.16 29.03
0 0 2.24 25.87
59
..(3)

Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Computer software [Member] Internally generated and other than internally generated intangible assets [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0.52 0.52 -3.16 0
5.02 5.02 -2.24 0
0.52 0.52
5.02 5.02 3.16 0 2.24 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -2.64 6.79
0 0 2.78 9.43 0.52 35.82 5.02 35.3
0 0 3.16 29.03
0 0 2.24 25.87
60
..(4)

Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Computer software [Member] Intangible assets other than internally generated [Member] Gross carrying amount Accumulated amortization and Carrying amount [Member] [Member] impairment [Member]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
0.52 0.52 -3.16 0
5.02 5.02 -2.24 0
0.52 0.52
5.02 5.02 3.16 0 2.24 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 -2.64 6.79
0 0 2.78 9.43 0.52 35.82 5.02 35.3
0 0 3.16 29.03
0 0 2.24 25.87
Disclosure of additional information intangible assets [Table]
..(1)

Classes of intangible assets [Axis] Sub classes of intangible assets [Axis] Company total intangible assets [Member] Internally generated and other than internally generated intangible assets [Member] Computer software [Member] Internally generated and other than internally generated intangible assets [Member] Intangible assets other than internally generated [Member]
01/01/2012 to 31/03/2013 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
NA -
NA -
NA -
NA -
3 To 5 Years Straight Value
3 To 5 Years Line
Line Straight Value
61
[200400] Notes - Non-current investments

Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] 1
01/01/2012 to 31/03/2013 Non-current investments [Abstract] Disclosure of details of non-current investments [Abstract] Details of non-current investments [LineItems] Type of non-current investments Class of non-current investments
01/01/2011 to 31/12/2011
Nature of non-current investments
Non-current investments Name of body corporate in whom investment has been made
Investments in Investments in partnership firms partnership firms Other investments Other investments share is held by Mr. share is held by Mr. P.Srikanth with the P.Srikanth with the object of being able object of being able to to trade in liquor in trade in liquor in the the state of Andhra state of Andhra Pradesh Pradesh (A) 0 (B) 0 METRO Cash & METRO Cash & Carry Wines Carry Wines
Footnotes
(A) Investment in capital of partnership firm (refer to note 41) 2.50 Less: Provision for diminution in the value of investment (2.50) (B) Investment in capital of partnership firm (refer to note 41) 2.50 Less: Provision for diminution in the value of investment (2.50) Unless otherwise specified, all monetary values are in Millions of INR
01/01/2012 to 31/03/2013 Disclosure of notes on non-current investments explanatory [TextBlock]
[200600] Notes - Subclassification and notes on liabilities and assets

Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Stock-in-trade [Member]
01/01/2012 to 31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Inventories notes [Abstract] Inventories [Abstract] Classification of inventories [Abstract] Details of inventories [LineItems] Inventories Mode of valuation
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
2,308.87 1,083.07 (A) 2,308.87 (B) 1,083.07 Inventories are Inventories are valued Inventories are Inventories are valued valued at the lower at the lower of cost valued at the lower at the lower of cost of cost and net and net realizable of cost and net and net realizable realizable value value realizable value value
Footnotes
(A) Stock-in-trade* [including goods-in-transit Rs 5.93 million ]: 2308.87 * In the year ended 31 March 2013, the write-down of inventories to net realisable value amounted to Rs 73.36 million (B) Stock-in-trade* [including goods-in-transit Rs 9.12 million)] : 1083.07
62
Loans and advances [Table]
..(1)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Long-term [Member] Loans and advances [Member] Capital advances [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Total loans and advances due by firms or companies in which any director is partner or director Loans and advances [Table]
31/12/2011
31/03/2013
31/12/2011
560.89 0 560.89
243.08 0 243.08
46.89 0 46.89
58.99 0 58.99
0 0
0 0
0 0
0 0
..(2)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Long-term [Member] Security deposits [Member] Other loans and advances [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Total loans and advances due by firms or companies in which any director is partner or director
31/12/2011
31/03/2013
31/12/2011
488.71 0 488.71
161.26 0 161.26
25.29 0 25.29
22.83 0 22.83
0 0
0 0
0 0
0 0
63
..(3)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Long-term [Member] Advance tax [Member] Advance income tax paid [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Total loans and advances due by firms or companies in which any director is partner or director Loans and advances [Table]
31/12/2011
31/03/2013
31/12/2011
25.29 0 25.29
22.83 0 22.83
25.29 0 25.29
22.83 0 22.83
0 0
0 0
0 0
0 0
..(4)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Loans and advances to related parties Loans and advances [Member] [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/12/2011
31/03/2013
31/12/2011
466.81 0 466.81
209.67 0 209.67
39.94 0 39.94
27.63 0 27.63
0 0
0 0
0 0
0 0
64
..(5)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Loans advances given other related Loans advances given suppliers parties [Member] [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/12/2011
31/03/2013
31/12/2011
(A) 39.94 0 39.94
(B) 27.63 0 27.63
255.54 0 255.54
117.25 0 117.25
0 0
0 0
0 0
0 0
Footnotes
(A) Short-term loans and advances to related parties (also refer note 35) : 39.94 (B) Short-term loans and advances to related parties (also refer note 35) : 27.63
Loans and advances [Table] ..(6)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Loans advances value be received Other loans and advances [Member] [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/12/2011
31/03/2013
31/12/2011
83.47 0 83.47
41.87 0 41.87
87.86 0 87.86
22.92 0 22.92
0 0
0 0
0 0
0 0
65
..(7)

Classification based on time period [Axis] Classification of loans and advances [Axis] Classification of assets based on security [Axis] Short-term [Member] Prepaid expenses [Member] Other deposit assets [Member] Unsecured considered good [Member] Unsecured considered good [Member]
31/12/2011
31/03/2013
31/12/2011
65.85 0 65.85
7.54 0 7.54
(A) 22.01 0 22.01
(B) 15.38 0 15.38
0 0
0 0
0 0
0 0
Footnotes
(A) Short-term deposits : 22.01 (B) Short-term deposits : 15.38
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security [Axis] Classification of assets based on security [Member] Unsecured considered good [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Trade receivables notes [Abstract] Trade receivables [Abstract] Subclassification of trade receivables [Abstract] Subclassification of trade receivables [LineItems] Breakup of trade receivables [Abstract] Trade receivables, gross Allowance for bad and doubtful debts Total trade receivables Details of trade receivables due by directors, other officers or others [Abstract] Trade receivables due by directors Trade receivables due by other officers Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] Total trade receivables due by firms or companies in which any director is partner or director
31/12/2011
31/03/2013
31/12/2011
154.77 24.87 129.9
84.43 20.41 64.02
(A) 145.78 (C) 15.88 129.9
(B) 70.31 (D) 6.29 64.02
0 0
0 0
66
Footnotes
(A) Outstanding for a period exceeding six months from the date they became due for payment : 15.88 Other debts : 129.9 (B) Outstanding for a period exceeding six months from the date they became due for payment : 6.29 Other debts : 64.02 (C) Outstanding for a period exceeding six months from the date they became due for payment : 15.88 (D) Outstanding for a period exceeding six months from the date they became due for payment : 6.29
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Trade receivables notes [Abstract] Trade receivables [Abstract] Subclassification of trade receivables [Abstract] Subclassification of trade receivables [LineItems] Breakup of trade receivables [Abstract] Trade receivables, gross Allowance for bad and doubtful debts Total trade receivables Details of trade receivables due by directors, other officers or others [Abstract] Trade receivables due by directors Trade receivables due by other officers Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] Total trade receivables due by firms or companies in which any director is partner or director
31/12/2011
(A) 8.99 (C) 8.99 0
(B) 14.12 (D) 14.12 0
0 0
0 0
Footnotes
(A) Other debts : 8.99 (B) Other debts : 14.12 (C) Other debts : 8.99 (D) Other debts : 14.12
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Provisions notes [Abstract] Disclosure of breakup of provisions [Abstract] Disclosure of breakup of provisions [LineItems] Provisions [Abstract] Provisions for employee benefits [Abstract] Provision gratuity Provision other employee related liabilities Total provisions for employee benefits Provision for corporate tax [Abstract] Provision for fringe benefit tax Total provision for corporate tax Other provisions Total provisions
31/12/2011
31/03/2013
31/12/2011
(A) 68.15 (E) 25.25 93.4
(B) 43.45 (F) 19.38 62.83
(C) 15.22 (G) 9.61 24.83 0.13 0.13 (I) 4.84 29.8
(D) 10.46 (H) 7.9 18.36 0.13 0.13 (J) 4.84 23.33
93.4
62.83
67
Footnotes
(A) - Gratuity payable (refer note 44) : 68.15 (B) - Gratuity payable (refer note 44) : 43.45 (C) - Gratuity payable (refer note 44) : 15.22 (D) - Gratuity payable (refer note 44) : 10.46 (E) - Provident fund (refer note 44) : 1.74 - Compensated absences : 23.51 (F) - Provident fund (refer note 44) : 2.92 - Compensated absences : 16.46 (G) - Provident fund (refer note 44) : 0.44 - Compensated absences : 9.17 (H) - Provident fund (refer note 44) : 0.73 - Compensated absences : 7.17 (I) - Provision for loss in partnership firm (refer note 41) : 4.84 (J) - Provision for loss in partnership firm (refer note 41) : 4.84
Classification of long-term trade receivables [Table] ..(1)

Classification of assets based on security [Axis] Classification of assets based on security [Member] Secured considered good [Member]
31/03/2013 Subclassification and notes on liabilities and assets [Abstract] Other non-current assets notes [Abstract] Other non-current assets [Abstract] Long-term trade receivables [Abstract] Long-term trade receivables [LineItems] Breakup of long-term trade receivables [Abstract] Long-term trade receivables, gross Allowances for bad and doubtful debts Total long-term trade receivables Details of long-term trade receivables due by directors, other officers or others [Abstract] Long-term trade receivables due by directors Long-term trade receivables due by other officers Details of long-term trade receivables due by firms or companies in which any director is partner or director [Abstract] Total long-term trade receivables due by firms or companies in which any director is partner or director
31/12/2011
31/03/2013
31/12/2011
6.28 0 6.28
6.28 0 6.28
(A) 6.28 0 6.28
(B) 6.28 0 6.28
0 0
0 0
Footnotes
(A) Restricted deposits in Tsunami Relief Fund account (refer to note 18) : 6.28 (B) Restricted deposits in Tsunami Relief Fund account (refer to note 18) : 6.28
68

01/01/2012 to 31/03/2013 Disclosure of subclassification and notes on liabilities and assets explanatory [TextBlock] Trade payables, long-term Others long-term, others Total others, long-term Total other long-term liabilities Nature of other provisions
Provision for loss in firm Textual information [See below] (32) 0 (A) 199.38 199.38 199.38 0 (B) 94.26 94.26 94.26 Provision for loss in partnership firm (D) 874.29 12.33 0 0 0 0 0 (F) 229.46 (H) 121.25 0 350.71 43.91 0 (J) 430.81 1,712.05 6.28 0 0 (L) 570.5 (N) 553.81 1,124.31 3.72 4.44 1,132.47 (P) 0.79 1,133.26 0 0 (R) 12.33 12.33
01/01/2011 to 31/12/2011
partnership
Current maturities of long-term debt Interest accrued but not due on borrowings Interest accrued and due on borrowings Debentures claimed but not paid Unpaid dividends Unpaid matured deposits and interest accrued thereon Unpaid matured debentures and interest accrued thereon Accrued expenses payable Other accrued expenses Public deposit payable, current Total other payables, current Advance received from customers Current liabilities portion of share application money pending allotment Other current liabilities, others Total other current liabilities Total other non-current assets Aggregate amount of trade receivables outstanding for period exceeding six months Fixed deposits with banks Other deposits with banks Other balances with banks Total balance with banks Cheques, drafts on hand Cash on hand Total cash and cash equivalents Other bank balances Total cash and bank balances Total balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments Bank deposits with more than twelve months maturity Other current assets, others Total other current assets
(C) 259.67 18.85 0 0 0 0 0 (E) 162.81 (G) 175.26 0 338.07 69.73 0 (I) 534.86 1,221.18 6.28 0 0 (K) 17.22 (M) 1,946.12 1,963.34 8.35 7.07 1,978.76 (O) 0.79 1,979.55 0 0 (Q) 0.11 0.11
69
Footnotes
(A) Rent straight-lining reserve (refer note 37) : 199.38 (B) Rent straight-lining reserve (refer note 37) : 94.26 (C) *Total current maturities of long-term borrowings Rs 259.67 million For details refer note 6 (D) *Total current maturities of long-term borrowings Rs 874.29 million. For details refer note 6 (E) - Accrued salaries and benefits : 162.81 (F) - Accrued salaries and benefits : 229.46 (G) - Statutory dues (also refer note 39) : 175.26 (H) - Statutory dues (also refer note 39) : 121.25 (I) Book overdraft : 18.2 Tsunami Relief Fund (refer note 15) : 6.28 - Provision for expenses : 352.42 - Capital creditors : 157.96 (J) Book overdraft : 7.16 Tsunami Relief Fund (refer note 15) : 6.28 - Provision for expenses : 182.9 - Capital creditors : 234.47 (K) in deposit accounts (with original maturity of 3 months or less) : 17.22 (L) in deposit accounts (with original maturity of 3 months or less) : 570.5 (M) in current accounts : 1946.12 (N) in current accounts : 553.81 (O) In deposit accounts : 0.79 * Fixed deposits with an original maturity period of less than 3 months are classified as "Cash and cash equivalents" and fixed deposits with an original maturity period of greater than 3 months, but with a maturity period of less than 12 months from the balance sheet date are classified as "Other bank balances." The fixed deposits with a maturity period greater than 12 months from the balance sheet date are classified as "Other non-current assets". (P) In deposit accounts : 0.79 * Fixed deposits with an original maturity period of less than 3 months are classified as "Cash and cash equivalents" and fixed deposits with an original maturity period of greater than 3 months, but with a maturity period of less than 12 months from the balance sheet date are classified as "Other bank balances." The fixed deposits with a maturity period greater than 12 months from the balance sheet date are classified as "Other non-current assets". (Q) Interest accrued on bank deposits : 0.11 (R) Interest accrued on bank deposits : 12.33
70

Disclosure of subclassification and notes on liabilities and assets explanatory [Text Block]
11. Other current liabilities Current maturities of long-term debt* *Details of securities and repayment terms Secured by a corporate guarantee issued by Metro AG (the ultimate holding company) There has been no default in the repayment of principal and interest on the above loans as at the period end. The above loan has been taken from various banks at interest rates and repayment terms are as detailed below:
Rs Million
Name of the Bank
As at 31 March 2013
Bullet Repayment
Date of Repayment
Interest Rate per annum
Terms of repayment
ECB - Royal bank of Scotland
Tranche-3
176.30 24-Jan-12
7.96%
One time bullet repayment
Tranche-5
468.83 24-Jan-12
8.60%
Tranche-6
229.16 24-Jan-12
9.17%
Calyon
Tranche-1
100.00
14-Aug-13
10.70%
Tranche-2
150.00
24-Sep-13
11.45%
HSBC Rent Works
Tranche-1
8.20
15th day of first month of subsequent 10.50% quarter.
Repayment is made on quarterly basis
Tranche-2
1.22
10.50%
Tranche-3
0.25
10.50%
71
874.29 259.67
[200700] Notes - Additional disclosures on balance sheet

01/01/2012 to 31/03/2013 Disclosure of additional balance sheet notes explanatory [TextBlock] Other money for which company is contingently liable Total contingent liabilities Estimated amount of contracts remaining to be executed on capital account and not provided for Total commitments Total contingent liabilities and commitments Amount of dividends proposed to be distributed to equity shareholders Amount of per share dividend proposed to be distributed to equity shareholders Percentage of equity shares held up by foreign holdings Deposits accepted or renewed during period Deposits matured and claimed but not paid during period Deposits matured and claimed but not paid Deposits matured but not claimed Interest on deposits accrued and due but not paid Share application money received during year Share application money paid during year Amount of share application money received back during year Amount of share application money repaid returned back during year Number of person share application money paid during year Number of person share application money received during year Number of person share application money paid as at end of year Number of person share application money received as at end of year Whether maintenance of cost records by company has been mandated under any cost accounting records rules notified under section 209(1)(d) of companies act,1956 Whether audit of cost records of company has been mandated by central government under section 233B of Companies Act, 1956 Unclaimed share application refund money Unclaimed matured debentures Unclaimed matured deposits Interest unclaimed amount
Textual information [See below] (33) 44.79 44.79 83.28 83.28 128.07 0 [INR/shares] 0 (A) 100.00% 0 0 0 0 0 0 0 0 0 [pure] 0 [pure] 0 [pure] 0 [pure] 0 No No 41.13 41.13 153.49 153.49 194.62 0 [INR/shares] 0
01/01/2011 to 31/12/2011
0 0 0 0 0 0 0 0 0 [pure] 0 [pure] 0 [pure] 0 [pure] 0
No 0 0 0 0
No 0 0 0 0
Footnotes
(A) METRO Cash & Carry International GmbH - holding company99.99% Metro International Beteiligungs GmbH0.01%
72

Disclosure of additional balance sheet notes explanatory [Text Block]
11. Other current liabilities Current maturities of long-term debt* *Details of securities and repayment terms Secured by a corporate guarantee issued by Metro AG (the ultimate holding company) There has been no default in the repayment of principal and interest on the above loans as at the period end. The above loan has been taken from various banks at interest rates and repayment terms are as detailed below: Rs Million Name of the Bank ECB - Royal bank of Scotland Tranche-3 Tranche-5 Tranche-6 Calyon Tranche-1 Tranche-2 HSBC Rent Works Tranche-1 Tranche-2 Tranche-3 8.20 1.22 0.25 259.67 874.29 15th day of first month of subsequent 10.50% quarter. 10.50% 10.50% Repayment is made on quarterly basis Repayment is made on quarterly basis Repayment is made on quarterly basis 100.00 150.00 14-Aug-13 24-Sep-13 10.70% 11.45% One time bullet repayment One time bullet repayment 176.30 24-Jan-12 468.83 24-Jan-12 229.16 24-Jan-12 7.96% 8.60% 9.17% One time bullet repayment One time bullet repayment One time bullet repayment As at 31 March 2013 Bullet Repayment Date of Repayment Interest Rate per annum Terms of repayment
34. Dues to micro and small suppliers The Ministry of Micro, Small and Medium Enterprises has issued an office memorandum dated 26 August 2008 which recommends that the Micro and Small Enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allocated after filing of the Memorandum in accordance with the ?Micro, Small and Medium Enterprises Development Act, 2006 (?the MSMED Act?). Accordingly, the disclosure in respect of the amounts payable to such enterprises as at 31 March 2013 has been made in the financial statements based on information received and available with the Company. Further in view of the Management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act is not expected to be material. The Company has not received any claim for interest from any supplier as at the balance sheet date. Rs Million For the For the period from 1 year January 2012 ended Particulars to 31 31 March December 2013 2011 The principal amount and the interest due thereon (to be shown separately) remaining unpaid to any supplier as at the end of each accounting period; - Principal 6.78 3.14 - Interest 0.15 0.05 The amount of interest paid by the buyer in terms of section 16, of the Micro Small and Medium Enterprise Development Act, 2006 along with the amounts of the payment made to the supplier beyond the appointed day during each accounting period;
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The amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the appointed day during the period) but without adding the interest specified under Micro Small and Medium Enterprise Development Act, 2006; The amount of interest accrued and remaining unpaid at the end of each accounting period; and The amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues as above are actually paid to the small enterprise for the purpose of disallowance as a deductible expenditure under section 23 of the Micro Small and Medium Enterprise Development Act, 2006.
0.17 -
0.02 -
46. In view of the continuous cash losses during the current year, the net-worth of the Company continues to erode as at 31 March 2013. Based on management plans and having consideration to the forecasts for the future periods, the management is confident of generating cash profits in the foreseeable future. 47. The financial statements for the current period from January 1, 2012 to March 31, 2013 are for an accounting period of fifteen months and the financial statements for the previous year from January 1, 2011 to December 31, 2011 are for an accounting period of twelve months. The financial statements for the year ended December 31, 2011 had been prepared as per the then applicable, pre-revised Schedule VI to the Companies Act, 1956. Consequent to the notification of Revised Schedule VI under the Companies Act, 1956, the financial statements for the 15 months ended March 31, 2013 are prepared as per Revised Schedule VI. Accordingly, the previous year figures have also been reclassified to conform to this year?s classification. The adoption of Revised Schedule VI for previous year figures does not impact recognition and measurement principles followed for preparation of financial statements.
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/01/2012 to 31/03/2013 Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [TextBlock]
Textual information [See below] (34)
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Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1. Company overview Metro Cash & Carry India Private Limited ("the Company") was incorporated on 18 January 2001 as a private limited company under the Companies Act, 1956. The Company operates wholesale centers across various cities in India under the ?Metro? brand. As on 31 March 2013, the Company has 15 distribution centers. The Company has its registered office in Bangalore. 2. Significant accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared and presented under the historical cost convention on the accrual basis of accounting and comply with Accounting Standards (?AS?) prescribed in the Companies (Accounting Standard) Rules 2006, as amended, other pronouncements of the Institute of Chartered Accountants of India (?ICAI?) and the relevant provisions of the Companies Act, 1956, to the extent applicable. The Accounting policies have been consistently applied by the Company. The financial statements are presented in Indian rupees and rounded off to the nearest million. The management evaluates all recently issued or revised accounting standards on an on-going basis. Pursuant to ICAI Announcement ?Accounting for Derivatives? on the early adoption of Accounting Standard AS 30 ?Financial Instruments: Recognition and Measurement?, the Company has early adopted the Standard, to the extent that the adoption does not conflict with existing mandatory accounting standards and other authoritative pronouncements, Company Law and other regulatory requirements. This is the first period of application of the Revised Schedule VI to the Companies Act, 1956 for the preparation of the financial statements of the Company. The Revised Schedule VI introduces some significant conceptual changes as well as new disclosures. These include classification of all assets and liabilities into current and non-current. The previous year figures have also undergone a major reclassification to comply with the requirements of the Revised Schedule VI. All assets and liabilities have been classified as current or non-current as per the Company?s normal operating cycle and other criteria set out in the Revised Schedule VI to the Companies Act, 1956. 2.2 Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles in India requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities on the date of the financial statements. Actual results could differ from those estimates. Any revision to accounting estimates is recognized prospectively in current and future periods. 2.3 Fixed assets Fixed assets are carried at cost of acquisition or construction less accumulated depreciation. The cost of fixed assets includes freight, duties, taxes and other incidental expenses related to the acquisition or construction of the respective assets. Leases under which the Company assumes substantially all the risks and rewards of ownership are classified as finance leases. Such assets are capitalized at fair value of the asset or present value of the minimum lease payments at the inception of the lease, whichever is lower. Advances paid towards the acquisition of fixed assets outstanding at each balance sheet date are shown under capital advances which is shown under long-term loans and advances. The cost of the fixed assets not ready for their intended use before such date, are disclosed as capital work-in-progress. Operating software is recorded at acquisition cost and capitalized along with the related fixed assets. Application software is expensed on acquisition except in case of major application software, which are capitalized, if in the view of the management it has an enduring benefit. Depreciation Depreciation is provided on the straight-line method over the estimated useful lives of the fixed asset from the beginning of the month in which the asset is ready to use. The rates of depreciation prescribed in Schedule XIV to the Companies Act, 1956 are considered as the minimum rates. If the Management?s estimate of the useful life of a fixed asset at the time of acquisition or of the remaining useful life on a subsequent review is shorter than that envisaged in the aforesaid schedule, depreciation is provided at a higher rate based on the management?s estimate of the useful life/ remaining useful life. Pursuant to this policy, depreciation on fixed assets has been provided at the rates, based on the following estimated useful lives of the fixed assets: Asset Description Buildings (including improvements) Plant and machinery Computers Computer software (intangible assets) Furniture and fixtures Office equipment Vehicles Useful Life (No. of Years) 15 to 30 4 to 20 3 to 5 3 to 5 10 to 15 5 to 10 4
Buildings on leasehold land are amortised over the lease term or useful life, whichever is lower. Freehold land is not depreciated. Consideration paid for acquiring leasehold land is amortized over the lease term. Leasehold improvements are amortized over the lease term or useful life of the asset, whichever is lower. Depreciation on assets acquired during the year is provided from the month of such acquisition. Depreciation on assets disposed off is provided
75
up to the month of disposal. Fixed assets costing less than Rs 11,000 are fully depreciated in the year of purchase except trolleys costing less than Rs 11,000 for a new store which are capitalized under plant and machinery and depreciated over a period of 4 years being the useful life as estimated by the management considering the nature of the Company?s operations. 2.4 Inventories Inventories are valued at the lower of cost and net realizable value. Cost comprises purchase price and all incidental expenses incurred in bringing the inventory to its present location and condition. The Company follows the weighted average method for determining the cost of inventories. The comparison of cost and net realizable value is made on an item-by-item basis. A provision for inventory obsolescence is assessed on a periodic basis. 2.5 Revenue recognition Revenue from sale of products is recognized on transfer of all significant risks and rewards of ownership of products to the buyers. Revenues are recorded net of trade discounts, quantity discounts and value added tax. Excise duty is not applicable to the activities of the Company. Interest on deployment of surplus funds is recognized using the time-proportion method, based on underlying interest rates. Revenue from services rendered is recognized when related services are rendered unless significant future uncertainties exist. 2.6 Foreign exchange transactions Foreign currency transactions are recorded at the rates of exchange prevailing on the dates of the respective transactions. Exchange differences arising on foreign exchange transactions settled during the year are recognized in the statement of profit and loss of the year. Foreign currency denominated monetary assets and liabilities are translated at exchange rates in effect at the balance sheet date. The gains or losses resulting from such translations are included in the statement of profit or loss. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. Forward exchange contracts and other similar instruments that are not in respect of forecasted transactions are accounted for using the guidance in Accounting Standard (?AS?) 11, ?The effects of changes in foreign exchange rates?. For such forward exchange contracts and other similar instruments covered by AS 11, based on the nature and purpose of the contract, either the contracts are recorded based on the forward rate/fair value at the reporting date, or based on the spot exchange rate on the reporting date. For contracts recorded at the spot exchange rates, the premium or discount at the inception is amortized as income or expense over the life of the contract. For forward exchange contracts and other derivatives that are not covered by AS 11 that relates to a firm commitment or highly probable forecast transactions, the Company has adopted the principles of Accounting Standard ('AS') 30, ?Financial Instruments: Recognition and Measurement? (hereinafter referred to as AS 30). The derivative instruments which are termed as financial assets/ liability in accordance with the principle of AS 30 are accounted as fair value through the statement of profit and loss and any subsequent change in measurement is also routed through the statement of profit and loss. 2.7 Employee retirement benefits Defined contribution plan: Contributions to the employees? provident fund and Employees? State Insurance are as per statute and are recognized as an expense in the year in which the employees perform the services. In respect of Provident Fund as exempted under section 17 of the Employees' Provident Fund and Miscellaneous Provisions Act, the Company provides an undertaking to provide and credit to members? accumulation with a minimum interest rate as notified by the Government. The shortfall, if any, to service the minimum notified rate is treated as a defined benefit obligation. Defined benefit plan: Provision for gratuity, which is a defined benefit scheme, is accrued based on an actuarial valuation at the balance sheet date, carried out by an independent actuary. Actuarial gains and losses are recognized immediately in the statement of profit and loss. Other long term employee benefits: Provisions for long term compensated absences are accrued based on an actuarial valuation at the balance sheet date, carried out by an independent actuary. 2.8 Investments Investments are classified as current or long term based on management?s intention at the time of purchase. Current investments are carried at lower of cost and market value determined separately for each individual investment. Long term investments (including interest in partnership firms) are carried at cost less diminution, other than temporary in value, determined separately for each individual investment. 2.9 Taxation Income-tax expense comprises current tax (i.e. amount of tax for the period determined in accordance with the income-tax law) and deferred tax charge or credit (reflecting the tax effects of timing differences between accounting income and taxable income for the period). The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognized using the tax rates that have been enacted or substantially enacted by the balance sheet date. Deferred tax assets are recognized only to the extent there is reasonable certainty that the assets
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can be realized in future; however, where there is unabsorbed depreciation or carried forward loss under taxation laws, deferred tax assets are recognized only if there is a virtual certainty of realization of such assets. Deferred tax assets/ liabilities are reviewed as at each balance sheet date and written down or written-up to reflect the amount that is reasonably/ virtually certain (as the case may be) to be realized. The Company offsets on a year on year basis, the current tax assets and liabilities, when it has a legally enforceable right and when it intends to settle such assets and liabilities on a net basis. 2.10 Earnings/(loss) per share Basic earning / (loss) per share: The calculation of basic earning / (loss) per share for the year / period is based on the profit / (loss) attributable to equity share holders and weighted average number of equity shares outstanding. Diluted earning / (loss) per share: The calculation of diluted earning / (loss) per share for the year / period is based on the profit / (loss) attributable to equity share holders and weighted average number of equity shares outstanding after adjustment for the effects of all dilutive potential equity shares. In computing diluted earnings per share, only potential equity shares that are dilutive and which either reduces earnings per share or increase loss per share are included. 2.11 Impairment of assets The Company assesses at each balance sheet date whether there is any indication that an asset or a group of assets comprising a cash-generating unit may be impaired. If any such indication exists, the Company estimates the recoverable amount of the asset. For an asset or group of assets that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. If such recoverable amount of the asset or the recoverable amount of the cash-generating unit to which the asset belongs is less than its carrying amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the statement of profit and loss. If at the balance sheet date there is an indication that if a previously assessed impairment loss no longer exists, the recoverable amount is reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciable historical cost. An impairment loss is reversed only to the extent that the carrying amount of asset does not exceed the net book value that would have been determined; if no impairment loss had been recognized. 2.12 Provisions and contingent liabilities The Company recognizes a provision when there is a present obligation as a result of a past obligating event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. Where there is a possible obligation or a present obligation that the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions for onerous contracts, i.e. contracts where the expected unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it, are recognized when it is probable that an outflow of resources embodying economic benefits will be required to settle a present obligation as a result of an obligating event, based on a reliable estimate of such obligation. 2.13 Cash flow statement Cash flows are reported using the indirect method, whereby net profit before tax is adjusted for the effects of transactions of a non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, investing and financing activities of the Company are segregated. Cash and cash equivalents in the cash flow statement comprise cash on hand, balance in banks in current account and bank deposits.
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[201200] Notes - Employee benefits

Disclosure of defined benefit plans [Table] ..(1)

Defined benefit plans [Axis] Defined benefit plans [Member] Domestic defined benefit plans [Member]
01/01/2012 to 31/03/2013 Disclosure of defined benefit plans [Abstract] Disclosure of defined benefit plans [LineItems] Reconciliation of changes in present value of defined benefit obligation [Abstract] Changes in defined benefit obligation, at present value [Abstract] Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Contributions by plan participants, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Total changes in defined benefit obligation, at present value Defined benefit obligation, at present value at end of period Reconciliation of changes in fair value of plan assets [Abstract] Changes in plan assets, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), plan assets, at fair value Increase (decrease) through expected return, plan assets, at fair value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value Total changes in plan assets, at fair value Plan assets, at fair value at end of period Recognised assets and liabilities of defined benefit plans [Abstract] Recognised liabilities, defined benefit plan Recognised assets, defined benefit plan Net liability (asset) of defined benefit plans Reconciliation of liability asset of defined benefit plans [Abstract] Defined benefit obligation, at present value
78
01/01/2011 to 31/12/2011
31/12/2010
01/01/2012 to 31/03/2013
155.59
44.47
155.59
27.23
24.61
27.23
-19.19
-17.96
-19.19
16.6 77.23 141.38 485.83
43.4 27.37 103.07 344.45 241.38
16.6 77.23 141.38 485.83
-0.57 37.24 77.23
0.39 28.85 27.37
-0.57 37.24 77.23
16.6
43.4
16.6
137.36 113.4 400.29
39.37 84.64 286.88 202.24
137.36 113.4 400.29
485.83 400.29 85.54
344.45 286.88 57.57
485.83 400.29 85.54
485.83
344.45
241.38
485.83
Plan assets, at fair value Net liability (asset) of defined benefit plans Recognised expense of defined benefit plans [Abstract] Current service cost, defined benefit plan Interest cost, defined benefit plan Expected return on plan assets, defined benefit plan Actuarial gains (losses) recognised in profit or loss, defined benefit plan Total post-employment benefit expense, defined benefit plans Actuarial assumption [Abstract] Actuarial assumption of discount rates Actuarial assumption of expected rates of return on plan assets Actuarial assumption of expected rates of salary increases Experience adjustments on plan assets and plan liabilities [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net surplus (deficit) in plan
400.29 85.54
286.88 57.57
202.24
400.29 85.54
155.59 27.23 -37.24 19.74 200.32
44.47 24.61 -28.85 17.56 80.37
155.59 27.23 -37.24 19.74 200.32
7.90% 8.70% 8.00%
8.30% 8.50% 8.00%
(A) 7.90% (B) 8.70% (C) 8.00%
485.83 400.29 -85.54
344.45 286.88 -57.57
241.38 202.24
485.83 400.29 -85.54
Footnotes
(A) Provident fund plan obligation 7.90% Gratuity obligation 7.90% (B) Provident fund plan obligation 8.70% Gratuity obligation 8.00% (C) Provident fund plan obligation 8.00% Gratuity obligation 8.00%
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Disclosure of defined benefit plans [Table]
..(2)

Defined benefit plans [Axis] Domestic defined benefit plans [Member]
01/01/2011 to 31/12/2011 Disclosure of defined benefit plans [Abstract] Disclosure of defined benefit plans [LineItems] Reconciliation of changes in present value of defined benefit obligation [Abstract] Changes in defined benefit obligation, at present value [Abstract] Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Contributions by plan participants, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Total changes in defined benefit obligation, at present value Defined benefit obligation, at present value at end of period Reconciliation of changes in fair value of plan assets [Abstract] Changes in plan assets, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), plan assets, at fair value Increase (decrease) through expected return, plan assets, at fair value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value Total changes in plan assets, at fair value Plan assets, at fair value at end of period Recognised assets and liabilities of defined benefit plans [Abstract] Recognised liabilities, defined benefit plan Recognised assets, defined benefit plan Net liability (asset) of defined benefit plans Reconciliation of liability asset of defined benefit plans [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net liability (asset) of defined benefit plans Recognised expense of defined benefit plans [Abstract] Current service cost, defined benefit plan Interest cost, defined benefit plan Expected return on plan assets, defined benefit plan Actuarial gains (losses) recognised in profit or loss, defined benefit plan Total post-employment benefit expense, defined benefit plans Actuarial assumption [Abstract] Actuarial assumption of discount rates Actuarial assumption of expected rates of return on plan assets Actuarial assumption of expected rates of salary increases Experience adjustments on plan assets and plan liabilities [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net surplus (deficit) in plan
31/12/2010
44.47 24.61 -17.96 43.4 27.37 103.07 344.45
241.38
0.39 28.85 27.37 43.4 39.37 84.64 286.88 344.45 286.88 57.57 344.45 286.88 57.57 44.47 24.61 -28.85 17.56 80.37 (A) 8.30% (B) 8.50% (C) 8.00% 344.45 286.88 -57.57 241.38 202.24 241.38 202.24
202.24
Footnotes
(A) Provident fund plan obligation 8.30% Gratuity obligation 8.30% (B) Provident fund plan obligation 8.50% Gratuity obligation 8.00% (C) Provident fund plan obligation 8.00% Gratuity obligation 8.00%
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01/01/2012 to 31/03/2013 Disclosure of employee benefits explanatory [TextBlock]
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Disclosure of employee benefits explanatory [Text Block]
Employee benefits: (a) Post employment benefit plans (i) The Company has recognised, in the statement of profit and loss for the period ended 31 March 2013 an amount of Rs 100.65 Million (previous year: Rs 50.34 million) expenses under defined contribution plans (note 24) Rs Million For the period from 1 January 2012 to For the year ended Particulars 31 March 2013 31 December 2011 Provident fund 87.42 42.63 Employee state insurance 10.71 5.08 Family pension fund 2.52 2.63 100.65 50.34 (ii) The Company's provident fund is exempted under section 17 of Employees' Provident Fund Act, 1952. Conditions for grant of exemption stipulates that the employer shall make good deficiency, if any, in the interest rate declared by trust over the statutory limit. Having regard to the assets of the fund and the return on the investments, the Company does not expect any deficiency in the foreseeable future. Rs Million As at 31 Dec 2008 60.17 17.03 4.76 1.77 (11.19) 22.29 4.21 (2.81) 96.23
Provident fund plan obligation (A) Obligations at the beginning of the year Add: Current service cost Add: Interest cost Add: Actuarial losses/ (gains) due to change in assumptions/interest rate guarantee Less: Benefits paid during the year Employees contribution Transfer in Settlements Obligations at the end of the year B) Reconciliation of opening and closing balances of the fair value of plan assets Fair value of plan assets at the beginning of the year Add: Expected return on plan assets Employer contribution Employee contribution Less: Actuarial loss Less: Benefits paid Transfer in Settlements Fair value of plan assets at the end of the year C) Reconciliation of present value of defined benefit obligation and the fair value of plan assets to the assets and liabilities recognised in the balance sheet: Present value of obligation as at the period end Less: Fair value of plan assets as at the period end Amount to be recognised in the balance sheet Less: Recognised (Shortfall) / Excess
As at 31 Mar 2013 288.40 128.89 21.95 11.77 (66.96) 16.60 400.65
As at 31 Dec 2011 207.10 35.98 22.02 3.34 (23.44) 43.40 288.40
As at 31 Dec 2010 133.19 23.90 9.10 (4.46) (13.87) 24.00 35.24 207.10
As at 31 Dec 2009 96.23 20.14 7.02 (0.34) (16.85) 23.67 3.32 133.19
284.75 37.02 127.06 16.60 (66.96) 398.47
201.48 28.75 34.56 43.40 (23.44) 284.75
126.84 11.59 19.39 24.00 (1.71) (13.87) 35.24 201.48
92.26 9.07 18.71 23.67 (3.34) (16.85) 3.32 126.84
56.85 5.95 21.24 22.28 (0.06) (11.19) 0.00 (2.81) 92.26
400.65 398.47 (2.18) 2.18 -
288.40 284.75 (3.65) 3.65 -
207.10 201.48 (5.62) 5.62 -
133.19 126.84 (6.35) 6.35 For the year
For the period from For the year

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For the year ended
96.23 92.26 (3.97) 3.97 Rs Million For the year
1 Jan 2012 to 31 Mar 2013 D) Expenses recognised in profit and loss account under ?personnel cost? in note 24* Current service cost Add: Interest cost Less: Expected return on plan assets Add: Actuarial Losses / (gains) due to change in assumptions E) Investment details of plan assets Government securities Securities guaranteed by the government Equities Private sector bonds/debts (Balanced fund, Bond fund & Floating rate fund) Bank balances (cash/special deposit) Assumptions Discount rate per annum Expected return on plan assets Expected salary increase per annum Average past services of employees Mortality rate * including the interest for the shortfall
ended 31 Dec 2011
31 Dec 2010
ended 31 Dec 2009
ended 31 Dec 2008
128.89 21.95 (37.02) 11.77 125.59 25.00% 0.00% 0.00% 75.00% 0.00%
35.98 22.02 (28.75) 3.34 32.59 0.00% 0.00% 0.00% 98.00% 2.00%
23.90 9.10 (11.59) (2.76) 18.65 0.00% 0.00% 0.00% 98.00% 2.00%
20.14 7.02 (9.07) 3.00 21.09 0.00% 0.00% 0.00% 98.00% 2.00%
17.03 4.76 (5.95) 1.83 17.67 30.40% 14.03% 0.00% 51.57% 4.00%
7.90% 8.70% 8.00% 2.42 years Indian Assured Lives Mortality (2006-08) Modified Ultimate
8.30% 8.50% 8.00% 2.13 years LIC Ultimate (1994-96) table of Mortality rate
8.00% 8.50% 7.50% 1.8 year LIC Ultimate (1994-96) table of Mortality rate
(b) Defined benefit plans: (i) Gratuity is applicable to all permanent and full time employees of the Company. Gratuity to be paid to employees is based on the provisions of The Payment of Gratuity Act, 1972 (Gratuity Act). The entire contribution is borne by the Company. The Company recognizes actuarial gains and losses as and when the same arise. The charge in this respect is taken to the statement of profit and loss. (ii) The company operates funded post retirement defined benefit plan for gratuity. (iii) Details of the post retirement gratuity plan are as follows: Rs Million Gratuity obligation Obligations at the beginning of the year Add: Current service cost Add: Interest cost Add: Actuarial losses/ (gains) due to change in assumptions / interest rate guarantee Less: Benefits paid during the year Less: Premium paid Obligations at the end of the year B) Reconciliation of opening and closing balances of the fair value of plan assets Fair value of plan assets at the beginning of the year Add: Expected return on plan assets Less: Actuarial loss Add: Contributions Less: Benefits paid Premiums paid Fair value of plan assets at the end of the year As at 31 Mar 2013 56.05 26.70 5.28 7.42 (10.27) 85.18 As at 31 Dec 2011 34.28 8.49 2.59 14.62 (3.93) 56.05 As at 31 Dec 2010 26.80 7.42 1.68 4.41 (5.63) (0.40) 34.28 As at 31 Dec 2009 23.81 6.62 1.58 0.59 (5.45) (0.35) 26.80 As at 31 Dec 2008 15.56 6.90 1.72 1.44 (1.81) 0.00 23.81
2.14 0.22 (0.56) 10.30 (10.27) 1.82
0.76 0.10 0.40 4.81 (3.93) 2.14
0.24 0.02 0.27 6.26 (5.63) (0.40) 0.76
4.79 0.22 (0.40) 1.43 (5.45) (0.35) 0.24
3.26 0.20 (0.19) 3.33 (1.81) 0.00 4.79
83
C) Reconciliation of present value of defined benefit obligation and the fair value of plan assets to the assets and liabilities recognised in the balance sheet: Present value of obligation as at the period end Less: Fair value of plan assets as at the period end Amount to be recognised in the balance sheet Less: Recognised Less: Payment (Shortfall) / Excess D) Expenses recognised in statement of profit and loss under ?personnel cost? in note 24: Current service cost Add: Interest cost Less: Expected return on plan assets Add: Actuarial Losses / (gains) due to change in assumptions E) Investment details of plan assets Government securities Securities guaranteed by the government Equities Private sector bonds/debts (Balanced fund, Bond fund & Floating rate fund) Others (inclusing the assets under scheme of Insurance) Bank balances (cash/special deposit) Assumptions Discount rate per annum Interest rate per annum Expected return on plan assets Expected salary increase per annum Average past services of employees
85.18 (1.82) 83.37 (83.37) -
56.05 (2.14) 53.91 (53.91) -
34.28 (0.76) 33.52 (33.52) -
26.80 (0.24) 26.56 (24.30) (2.26) -
23.81 (4.79) 19.02 (19.02) 0.00 0.00
26.70 5.28 (0.22) 7.97 39.73
8.49 2.59 (0.10) 14.22 25.20
7.42 1.68 (0.02) 4.14 13.22
6.62 1.58 (0.22) 0.00 7.98
6.90 1.72 (0.20) 1.63 10.05
0% 0% 0% 0% 82% 18%
0% 0% 0% 0% 21% 79%
0% 0% 0% 0% 29% 71%
0% 0% 19.80% 80.20% 0% 0%
0% 0% 0% 100.00% 0% 0%
7.90% 8.00% 8.00% 8.00% 2.42 years
8.30% 8.00% 8.00% 8.00% 2.13 years
8.00% 9.50% 8.00% 5.00% 3.02 years
7.00% 8.00% 8.00% 5.00% 2.74 years
7.50% 8.00% 8.00% 7.50% 1.8 years
Mortality rate
Indian Assured Indian Assured Lives LIC Lives Mortality Mortality (2006-08) (1994-96) (1994-96) Modified Modified Ultimate Ultimate Ultimate
LIC Indian Assured (1994-96) Lives Mortality table of (1994-96) Modified Mortality Ultimate rate
84
[201300] Notes - Segments

Disclosure of primary reportable segments [Table] ..(1)

Enterprise's primary reportable segments [Axis] Primary reportable segments [Member] Primary reportable segments 1 [Member]
01/01/2012 to 31/03/2013 Disclosure of reportable segments [Abstract] Disclosure of primary reportable segments [Abstract] Disclosure of primary reportable segments [LineItems] Nature of primary reportable segment Revenue primary reportable segment Total revenues from external customers and transactions with other reportable segments of same enterprise primary reportable segment Segment result primary reportable segment Assets primary reportable segment Liabilities primary reportable segment Depreciation and amortisation expense primary reportable segment Description of types of products and services included in each reported segment primary reportable segment Disclosure of primary reportable segments [Table]
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
1. Food 1. Food 2. Non Food 2. Non Food Food 3. Un Allocated 3. Un Allocated 31,655 16,776.13 31,655 -3,204.2 15,044.24 7,496.62 452.51 1. Food 2. Non Food 3. Un Allocated 16,776.13 -888.54 11,397.43 7,145.62 237.66 1. Food 2. Non Food 3. Un Allocated Food
Food 25,780.75 25,780.75 1,610.5 6,370.54 484.94 269.25 Food 13,015.51 13,015.51 819.04 4,653.86 185 121.97
..(2)

Enterprise's primary reportable segments [Axis] Primary reportable segments 2 [Member] Primary reportable segments 3 [Member]
01/01/2012 to 31/03/2013 Disclosure of reportable segments [Abstract] Disclosure of primary reportable segments [Abstract] Disclosure of primary reportable segments [LineItems] Nature of primary reportable segment Revenue primary reportable segment Total revenues from external customers and transactions with other reportable segments of same enterprise primary reportable segment Segment result primary reportable segment Assets primary reportable segment Liabilities primary reportable segment Depreciation and amortisation expense primary reportable segment Description of types of products and services included in each reported segment primary reportable segment
Non Food 5,734.32 5,734.32 715.88 3,827.69 129 148.86 Non Food
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Non Food 3,236.28 3,236.28 484.81 2,834.04 331.92 67.15 Non Food
Un Allocated 139.93 139.93 -5,530.58 4,846.01 6,882.68 34.4 Un Allocated
Un Allocated 524.34 524.34 -2,192.39 3,909.53 6,628.7 48.54 Un Allocated

01/01/2012 to 31/03/2013 Disclosure of enterprise's reportable segments explanatory [TextBlock]
85

Disclosure of enterprise's reportable segments explanatory [Text Block]
Segment information Information about primary business segments: Rs Million For the period from 1 January 2012 to 31 March 2013 Food (i) Segment revenue External sales Other operating revenues Other income 25,780.75 25,780.75 5,733.67 0.65 5,734.32 83.16 56.77 139.93 31,514.42 13,012.15 83.81 56.77 31,655.00 13,015.51 3,236.28 3.36 3,236.00 0.28 15.61 508.73 524.34 16,248.15 19.25 508.73 16,776.13 Non Food Un Allocated Total For the year ended 31 December 2011 Food Non Food Un Allocated Total
(ii)
Segment result Loss before interest & taxation Interest Provision for taxation
1,610.50 -
715.88 -
(4,942.15) (588.43) -
(2,615.77) 819.04 (588.43) -
484.81 -
(1,892.23) (300.16) -
(588.38) (300.16) -
(iii) Loss after taxation
(3,204.20)
(888.54)
As at 31 March 2013 Food (iv) Total assets Segment assets Fixed assets (net) Long term loans and advances Other Non current assets Current assets 4,940.08 1,430.46 6,370.54 2,949.29 878.40 3,827.69 1,702.46 535.60 31.57 2,576.38 4,846.01 9,591.82 535.60 31.57 4,885.24 Non Food Un Allocated Total
As at 31 December 2011 Food Non Food Un Allocated Total
4,007.67 646.19
2,397.16 436.88 2,834.04
2,240.90 220.25 29.11 1,419.28 3,909.53
8,645.73 220.25 29.11 2,502.35 11,397.44
15,044.23 4,653.86
(v)
Total liabilities Segment liabilities Current liabilities 484.94 129.00 3,763.90 4,377.83 185.00 331.92 3,421.62 3,938.54
86
Non current liabilities
484.94
129.00
3,118.79 6,882.68
3,118.79 7,496.62
185.00
331.92
3,207.09 6,628.70
3,207.09 7,145.62
(vii)
Addition to segment fixed assets during the year (Including incremental capital work in progress)
762.68
436.58
204.30
1,403.55
414.32
241.89
399.66
1,055.87
Total amount of significant non cash (viii) expenses included in segment result.
Depreciation
269.25
148.86
34.40
452.52
121.97
67.15
48.54
237.66
Notes: 1. Business segment: The Business Segment has been considered as the primary segment for disclosure. The products included in the reported segment are as follows: Food segment - confectionery, groceries, dairy and bakery products, toiletries, beverages and drinks, fresh and frozen food etc. Non food segment - garments, electronic and consumer goods, office and household consumables, furniture, footwear and luggage etc. 2. Geographical segment: The Company operates in a single geographical segment (India) and is not subjected to different risks and returns. Accordingly results for geographical segment have not been reported. 3. Revenue comprises: External sales - sales to customers. Other operating revenues - instore advertisement, miscellaneous income. Other income - interest and gain on desposal of assets (net).
[201600] Notes - Related party

Disclosure of relationship and transactions between related parties [Table] ..(1)
1 2

Categories of related parties [Axis]
01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of transactions with related party
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Group buying Metro Group buying Metro Group buying Metro Group buying GmbH GmbH International GmbH International GmbH GERMANY GERMANY GERMANY GERMANY with
As specified with As specified transaction transaction
with As specified with As specified transaction transaction
87
Disclosure of relationship and transactions between related parties [Table]
..(2)
3 4

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Purchases of tangible assets related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Group Metro Group Metro Group buying Metro Group buying Information Information HK limited HK limited Technology GmbH Technology GmbH HONG KONG HONG KONG GERMANY GERMANY with
As specified with As specified transaction transaction 24.52 152.69
with As specified with As specified transaction transaction 6.42
0.4
(A) 113.67
(B) 0.01 (D) 0.15
(C) 6.79
Footnotes
(A) Trade Payables (B) Other Current liabilities (C) Other Current liabilities (D) Advances recoverable in cash or kind for value to be received
5 6

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of transactions with related party Related party transactions [Abstract] Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Jin Jiang Metro Jin Jiang Cash Makro Cash & Makro Cash & Carry Cash & Carry & Carry Carry Polska S.A Polska S.A CHINA CHINA POLAND POLAND with
0.03
0.01 (A) 0.01
(B) 0.01 (C) 0.13
88
Footnotes
(A) Employee related expenses (B) Other Current liabilities (C) Advances recoverable in cash or kind for value to be received
7 8

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of transactions with related party Related party transactions [Abstract] Reimbursement of expenses incurred on behalf of company during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Accounting Metro Accounting Center for Raw Real Estate Raw Real Estate Asia Center for Excellence Excellence private Asia Pte. Limited Pte. Limited private Limited Limited INDIA AAHCM0438J INDIA AAHCM0438J SINGAPORE AAFCR2279E SINGAPORE AAFCR2279E with
1.15 (A) 5.22
29.98 (B) 27.83 (C) 8.71
(D) 5.57 (E) 21.83 (F) 26.3
Footnotes
(A) Professional consultacy fees (B) Professional consultacy fees (C) Professional consultacy fees (D) Other Current liabilities (E) Advances recoverable in cash or kind for value to be received (F) Advances recoverable in cash or kind for value to be received
89
..(5)
9 10

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of transactions with related party Related party transactions [Abstract] Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
MCCI Asia Pte Ltd MCCI Asia Pte Ltd SINGAPORE SINGAPORE
Metro Cash & Carry Metro Cash & Carry Vietnam Ltd Vietnam Ltd VIET NAM VIET NAM with
31.09
1.58
0.11 (A) 0.11
(C) 0.13
(D) 0.43
(B) 0.11 (E) 0.07
Footnotes
(A) Employee related expenses (B) Other Current liabilities (C) Advances recoverable in cash or kind for value to be received (D) Advances recoverable in cash or kind for value to be received (E) Advances recoverable in cash or kind for value to be received
11 12

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of transactions with related party Related party transactions [Abstract] Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Group asset Metro Group asset Metro Cash & Carry Metro Cash & Carry management management services Pakistan Pakistan services GmbH GmbH GERMANY GERMANY PAKISTAN PAKISTAN with
0.02
0.11 (A) 3.63 (B) 0.69
(C) 1.21
(D) 0.53
(E) 0.11
90
Footnotes
(A) Professional consultacy fees (B) Professional consultacy fees (C) Other Current liabilities (D) Other Current liabilities (E) Other Current liabilities
13 14

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of tangible assets related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro Properties Metro Properties Metro Cash & Carry Metro Cash & Carry Energy management Energy management International GmbH International GmbH GmbH GmbH GERMANY GERMANY GERMANY Holding company As specified with As specified transaction transaction GERMANY Holding company with
0.34 1.26 (A) 320.82 0.55 (B) 167.11
(C) 69.86 (E) 1.26
(D) 150.1
Footnotes
(A) Royalty :315.14 Employee related expenses: 5.68 (B) Royalty :162.48 Employee related expenses: 4.48 Subscription Fees :0.15 (C) Trade Payables (D) Trade Payables (E) Advances recoverable in cash or kind for value to be received
91
..(8)
15 16

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of transactions with related party Related party transactions [Abstract] Reimbursement of expenses incurred on behalf of company during year related party transactions Other related party transactions expense Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions
Metro AG GERMANY
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Metro AG GERMANY
MCC India MCC India Employees Employees Provident Provident fund Trust fund Trust INDIA AABTM0246P INDIA AABTM0246P with
15.88 (A) 16.13
0.12 (B) 1.23 (C) 66.72
(D) 17 (H) 16.57
(E) 1.26 (I) 0.02
(F) 8.87
(G) 7.96
Footnotes
(A) Corporate guarantee fee (B) Corporate guarantee fee (C) Contribution to Employee benefit plan (D) Trade Payables (E) Trade Payables (F) Other Current liabilities (G) Other Current liabilities (H) Advances recoverable in cash or kind for value to be received (I) Advances recoverable in cash or kind for value to be received
17 18

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of transactions with related party Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts receivable related party transactions
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
MCC India MCC India Employees Employees Metro Cash & Carry Metro Cash & Carry Superannuation fund Superannuation fund Wines Wines Trust Trust INDIA AABTM0247N INDIA AABTM0247N INDIA AANFM8544L INDIA AANFM8544L with
(A) 3.73
(B) 4.71
92
Footnotes
(A) Advances recoverable in cash or kind for value to be received (B) Advances recoverable in cash or kind for value to be received
19 20

01/01/2012 to 31/03/2013 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of transactions with related party Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Rajeev Bakshi INDIA AGAPB6353R
Rajeev Bakshi INDIA AGAPB6353R
Venkatesh Tarakkad Venkatesh Tarakkad INDIA AANPT8474C INDIA AANPT8474C with
57.77
39.64
19.41
3.93
..(11)
21 22

01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Mukesh Dugar INDIA AHFPD4153M
Mukesh Dugar INDIA AHFPD4153M
Alec John Booth UNITED KINGDOM APIPB0137J
Alec John Booth UNITED KINGDOM APIPB0137J with
15.26
44.07
28.3
..(12)
23 24

01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Ajay Singh INDIA BOMPS3062K
Ajay Singh INDIA BOMPS3062K
Saagarika Ghousal INDIA ABTPR2703F
Saagarika Ghousal INDIA ABTPR2703F with
37.64
28.36
1.72
93
..(13)
25 26

Bouzeneth Benaouda FRANCE APJPB8371H
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Bouzeneth Benaouda Alok Mehta FRANCE APJPB8371H INDIA AGXPM5115B
Alok Mehta INDIA AGXPM5115B with
41.43
20.53
10.55
6.43
..(14)
27 28

R RajNarayan INDIA AEIPR2355D
01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
R RajNarayan INDIA AEIPR2355D
Frederik Van Peski
Herman Frederik Herman Van Peski NETHERLANDS AVXPP0135F with
NETHERLANDS AVXPP0135F
17.81
26.09
..(15)
29 30

01/01/2011 to 31/12/2011
01/01/2012 to 31/03/2013
01/01/2011 to 31/12/2011
Jeroen Antonius Jeroen Antonius Leon Sylweriusz Faruga Leon Maria Markink Maria Markink NETHERLANDS AREPM3920E NETHERLANDS AREPM3920E POLAND AATPF6942K
Sylweriusz Faruga POLAND AATPF6942K with
4.22
10.24
94

01/01/2012 to 31/03/2013 Disclosure of notes on related party explanatory [TextBlock] Whether there are any related party transactions during year Whether company is subsidiary company Section under which company is subsidiary
Textual information [See below] Yes Yes Section 4(1)(b) (37) Yes Yes Section 4(1)(b)
01/01/2011 to 31/12/2011
95

Disclosure of notes on related party explanatory [Text Block]
35. Related party transactions (a) Entities under common control with whom transactions have taken place METRO Group Buying GmbH METRO Group Buying International GmbH METRO Group Buying HK Limited METRO Group Information Technology GmbH METRO Jin Jiang Cash & Carry MAKRO Cash & Carry Polska S.A METRO Accounting Centre for Excellence Private Limited RAW Real Estate Asia Pte. Limited MCCI Asia Pte Ltd METRO Cash & Carry Vietnam Ltd METRO Group asset management services GmbH METRO Cash & Carry Pakistan (b) Entities where control exists METRO Cash & Carry International GmbH - Holding Company METRO AG - Ultimate holding Company (c) Partnership firm in which control exists METRO Cash & Carry Wines - Company holds 99.99% share (d) Employees' Benefit Plans where there is significant influence MCC India Employees' Provident Fund Trust MCC India Employees' Superannuation Fund Trust (e) Key Management Personnel Rajeev Bakshi Venkatesh Tarakkad Mukesh Dugar Alec John Booth Ajay Singh Saagarika Ghoshal Bouzeneth Benaouda Alok Mehta (f) Related party transactions Rs Million For the year ended 31 December 2011 6.42
Managing Director Director Director Director Director Director (w.e.f 11 Feb 2013) Director (upto 31 Dec 2012) Director (upto 30 Sept 2012)
Particulars Purchase of trading items - entity under common control METRO Group Buying HK Limited Purchase of capital items - entity under common control METRO Group Buying HK Limited METRO Properties energy management GmbH Royalty ? entity where control exists
96
For the period from 1 January 2012 to 31 March 2013
24.52
152.69 0.34
METRO Cash & Carry International GmbH Subscription fees - entities where control exists METRO Cash & Carry International GmbH Professional Consultancy fees - entities under common control exists RAW Real Estate Asia Pte. Limited METRO Group asset management services GmbH METRO Accounting Centre for Excellence Employee related expenses - entities under common control MAKRO Cash & Carry Polska S.A MAKRO Cash & Carry Vietnam Employee related expenses - entity where control exists METRO Cash & Carry International GmbH Corporate guarantee fee - entity where control exists METRO AG Contribution to Employee benefit plans where significant influence exists MCC India Employees' Provident Fund Trust Reimbursement of expenses ? from entities under common control METRO Jin Jiang Cash & Carry MCCI Asia Pte Ltd METRO Group Information Technology GmbH METRO Accounting Centre for Excellence Private Limited METRO Group asset management services GmbH Reimbursement of expenses ? from entity where control exists METRO Cash & Carry International GmbH METRO AG Reimbursement of expenses allowed ? to entities under common control MAKRO Cash & Carry Polska S.A METRO Cash & Carry Vietnam Ltd METRO Cash & Carry Pakistan Remuneration to Key Management Personnel ("KPI") Particulars Rajeev Bakshi Venkatesh Tarakkad Alec John Booth Mukesh Dugar Ajay Singh Saagarika Ghoshal (from 11 Feb 2013) Bouzeneth Benaouda (upto 31 Dec 2012) R Rajnarayan (upto 31 Oct 2011) Alok Mehta (upto 30 Sep 2012) Frederik Herman van Peski (upto 31 Aug 2011) Jeroen Antonius Leon Maria Markink (upto 31 Oct 2010)
97
315.14
162.48
0.15
27.83 3.63 5.22
8.71 0.69 -
0.01 0.11
5.68
4.48
16.13
1.23
66.72
31.09 0.40 1.15 -
0.03 1.58 0.00 29.98 0.02
1.26 15.88
0.55 0.12
0.11
0.01 0.11 Rs Million For the year ended 31 December 2011 39.64 3.93 28.30 0.00 28.36 20.53 17.81 6.43 26.09 4.22
For the period from 1 January 2012 to 31 March 2013 57.77 19.41 44.07 15.26 37.64 1.72 41.43 10.55 -
Sylweriusz Faruga (upto 31 Aug 2010)
227.85
10.24 185.55
(g) Amount receivable/payable as at balance sheet date: Rs Million As at 31 December 2011
Particulars Advances recoverable in cash or kind for value to be received - Entities under common control METRO Jin Jiang Cash & Carry MCCI Asia Pte Ltd METRO Cash & Carry Vietnam Ltd METRO Accounting Centre for Excellence Private Limited METRO Group asset management services GmbH METRO Group Information Technology Advances recoverable in cash or kind for value to be received - entity where control exists METRO Cash & Carry International GmbH METRO AG Advances recoverable in cash or kind for value to be received - Partnership firm in which control exists METRO Cash & Carry Wines Trade payables - entities under common control METRO Group Buying HK Limited Other current liabilities - entities under common control METRO Group Information Technology GmbH MAKRO Cash & Carry Polska S.A RAW Real Estate Asia Pte. Limited MAKRO Cash & Carry Belgium METRO Cash & Carry Vietnam Ltd METRO Group asset management services GmbH METRO Cash & Carry Pakistan Ltd Trade payables - entities where control exists METRO Cash & Carry International GmbH METRO AG Other current liabilities - Employees' Benefit Plans where there is significant influence MCC India Employees Provident Fund Trust Amount due from Key Management Personnel (KPI) Amount due from KPI as at the year end Maximum amount due at any time during the year
As at 31 March 2013
0.13 0.00 21.83 0.15
0.13 0.43 0.07 26.99 -
1.26 16.57
0.00 0.02
3.73
4.71
113.67
0.01 1.21 0.11
6.79 0.01 5.57 0.00 0.11 0.53 -
69.86 17.00
150.10 1.26
8.87
7.96
1.02 1.58
0.89 3.63
The above information has been determined to the extent such parties have been identified on the basis of information provided by the Company, which has been relied upon by the auditors
98
[201400] Notes - Leases

Disclosure of minimum operating lease payments by lessee [Table] ..(1)
Later than one year and not later than five years [Member]

Maturity [Axis] Not later than one year [Member]
31/03/2013 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable Disclosure of minimum operating lease payments by lessee [Table]
31/12/2011
31/03/2013
31/12/2011
201.14
870.64
..(2)
Later than five years [Member]

Maturity [Axis]
31/03/2013 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable
31/12/2011
7,094.48

01/01/2012 to 31/03/2013 Disclosure of leases explanatory [TextBlock]
99

Disclosure of leases explanatory [Text Block]
28. Commitment towards leasehold land The Company has acquired on lease basis right to use land and / or buiding for 8 of its distribution centres (2 in 2005-06 , 2 in 2011-12 and 4 in 2012-13). In the case of one of the leases, an upfront non-refundable lease payment for 99 years has been made and the same has been capitalised as leasehold land (refer note 13). In the case of the others, the lease rentals are being paid at the end of each month over a period the lease. The lease tenure ranges between 20 years to 33 years. The total lease rentals are recognised as expense on a straight line basis over the period of the lease. The future lease rentals payable in respect of the same aggregate to Rs 9,079.34 million (previous year: Rs 1,943.84 million). 37. Leases The Company accounts for non-cancellable operating lease payment for land/stores area taken on lease. The future minimum lease payments under non cancellable operating leases in aggregate are as follows: Rs Million As at As at Particulars 31 March 2013 31 December 2011 Not later than one year 201.14 Later than one year and not later than five years 870.64 Later than five years 7094.48 8166.26 The rental expenses on the above agreements amounts to Rs 255.49 million (previous year: Nil) The Company has accounted for cancellable operating lease payments for residential and warehousing premises. These leasing arrangements are for a period of eleven months to three years and are cancellable and renewable at mutually agreeable terms. The aggregate lease rentals incurred towards these premises amount to Rs 35.61 million (previous year: Rs 7.78 million). Further, the Company is obligated under operating lease agreements for equipments. The total lease rental expense under the said agreements amounted to Rs 51.72 million (previous year: Rs 22.21 million). The above disclosure does not include rent paid towards lease land amounting to Rs 43.19 million (previous year: Rs 39.19 million) as Accounting Standard 19 on ?Leases? excludes lease agreements to use land. The disclosure also excludes Rs 49.97 (previous year Nil) pertaining to common area maintenance charges The Company has a rental income amounting to Rs 4.87 million (previous year: Rs 1.45 million) from renting out space in its Distribution Centres.
[300300] Notes - Earnings per share

01/01/2012 to 31/03/2013 Disclosure of earnings per share explanatory [TextBlock] Adjustments of numerator to calculate basic earnings per share [Abstract] Profit (loss) for period Adjustments of numerator to calculate diluted earnings per share [Abstract] Profit (loss) for period 01/01/2011 to 31/12/2011
-3,204.2 -3,204.2
-888.54 -888.54
[202800] Notes - Subsidiary information

01/01/2012 to 31/03/2013 Disclosure of subsidiary information explanatory [TextBlock] Whether company has subsidiary companies
No
100
[201900] Notes - Income taxes

01/01/2012 to 31/03/2013 Disclosure of notes on income taxes explanatory [TextBlock]

Disclosure of notes on income taxes explanatory [Text Block]
Provision for taxation (i) Transfer Pricing The Company?s Management is of the opinion that its international transactions with related parties are at arms length and that the Company is in compliance with the transfer pricing legislation. Accordingly, the Company?s Management believes that the transfer pricing legislation will not have any impact on the financial statements for the year ended 31 March 2013, particularly on the amount of tax expense and that of the provision for taxation. (ii) Deferred Taxation Components of deferred tax assets and liability are as follows Rs Million As at As at Particulars 31 March 2013 31 December 2011 Deferred tax liabilities Excess of depreciation allowable under the income tax laws over depreciation provided for in the books 256.06 168.15 256.06 168.15 Deferred tax asset Carry forward losses 256.06 168.15 256.06 168.15 Deferred tax liabilities (net) -
In the absence of virtual certainty, the Company has recognised deferred tax assets only to the extent that it has timing differences, the reversal of which will result in sufficient future taxable income, against which such deferred tax assets can be realised.
[202400] Notes - Investments in associates

01/01/2012 to 31/03/2013 Disclosure of notes on investment in associates explanatory [TextBlock] Whether company has invested in associates
No
[202500] Notes - Financial reporting of interests in joint ventures

01/01/2012 to 31/03/2013 Disclosure of notes on interests in joint ventures explanatory [TextBlock] Whether company has invested in joint ventures
No
101
[202100] Notes - Other provisions, contingent liabilities and contingent assets

Disclosure of contingent liabilities [Table] ..(1)

Classes of contingent liabilities [Axis] Other contingent liabilities [Member] Other contingent liabilities, others [Member]
31/03/2013 Disclosure of contingent liabilities [Abstract] Disclosure of contingent liabilities [LineItems] Estimate of financial effect of contingent liabilities
31/12/2011
31/03/2013
31/12/2011
44.79
41.13
(A) 44.79
(B) 41.13
Footnotes
(A) Statutory dues-refer to note (d) : 44.79 (B) Statutory dues-refer to note (d) : 41.13 Unless otherwise specified, all monetary values are in Millions of INR
01/01/2012 to 31/03/2013 Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [TextBlock] Disclosure of other provisions explanatory [TextBlock] Disclosure of contingent liabilities explanatory [TextBlock]
102

Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
In accordance with Accounting Standard 29, on Provisions, Contingent Liabilities and Contingent Assets as notified under the Company Accounting Standards Rules, 2006 the particulars of movement in other provisions is as follows: Rs Million As at As at Description Additions Utilised Reversed 1 January 2012 31 March 2013 Provision related to property tax 59.04 66.67 28.09 13.41 84.21
27. The details of contingent liabilities and commitments (i) Commitment
Particulars
As at 31 March 2013
As at 31 December 2011
Estimated amount of contracts remaining to be executed on capital account (net of advances) and not provided for
66.27
153.49
Estimated amount of contracts remaining to be executed on other account (net of advances) and not provided 17.01 for
(ii) Contingent Liabilities*
Particulars
As at 31 March 2013
As at 31 December 2011
Engaging in retail trade - refer to note (a)
Land conversion charges - refer to note (b)
Memorandum of understanding for acquisition of land ? refer to note (c)
Statutory dues-refer to note (d)
44.79
41.13
* It is not possible to estimate the timing/ uncertainty relating to the outflow and it is not possible to quantify the amount on outflow reliably. Hence the amounts have not been disclosed. a) Retail Trade In the matter of writ petition filed by aggrieved parties before the Delhi High Court, that the Company has been engaging in retail trade in violation of Foreign Investment Promotion Board?s (FIPB) approval, the legal counsels of the said parties requested for time for filing an application for withdrawing from the case since they were not getting any (material) instructions from their clients and accordingly in the last hearing held on 11th March, 2008 the legal counsels of the parties have sought discharge from the case since they were not getting any instructions from their clients. Considering the above the Court has decided to dismiss the appeal in default. The said parties do have an option to seek revival of the appeal, however the same need to be exercised within a reasonable period. Till now no such appeal has been filed.
103
In a similar petition the Karnataka High Court accepted submissions of the Company also instructed the petitioners to give appropriate representations to the Government of India on how their interests are to be safeguarded which is inconclusive as on date. Further, the Department of Industrial Policy and Promotion (?DIPP?), the Ministry of Commerce and Industry, Government of India has issued Circular 2 of 2010 on the Consolidated FDI Policy (effective from 1 October 2010). Further, there have been additional Guidelines and clarifications issued by the Government of India clarifying the FDI policy. Thus, the Management does not foresee any contingent liability in this regard. b) The Company has acquired 2 plots (previous year: 2 plots) of agricultural land in the state of Punjab. In terms of the rules applicable in Punjab, the Company is required to pay a conversion fee to be able to use the land for development purposes. The Company has applied for conversion of the land use to commercial and has deposited the fee of Rs.16.3 million in February 2009, Rs. 15.8 million in September 2009 and Rs 19.1 million in October 2009 as requested by the concerned authority. The Company has been legally advised that all incidence of conversion charges are crystallised at the time the appropriate authority notifies the charges on application of development / conversion and the Company demonstrates the obligation by payment of the notified dues. c) The Company has entered into Memorandum of Understanding (?MOU?s) in respect of land acquisition at various cities in India for the purpose of setting up wholesale distribution centers. The final agreement would be signed after conducting various technical studies and would require requisite group approvals. During 2009, the Company had cancelled 11 MOUs with various parties and had fully recovered advances paid towards 6 MOUs. The advances towards the remaining cancelled MOUs are under negotiation for settlement. The Management does not foresee any liability in this regard on account of cancellation. d) The Company has received orders under Section 39(1) of the KVAT Act 2003 with Rules 45(a) of the KVAT Rules 2005 for certain periods. A total demand of Rs 44.79 million has been raised against the Company. These demands arisen on account of the input credit availed by the company and the classification adopted for certain goods.
Year
Amount Rs
2005-06
35,478,509
2006-07
2,862,208
2007-08
6,448,522
Total
44,789,239
The Company has appealed against the above demands to the Joint Commissioner, Appeals. As per the provisions of KVAT Act 2003, the Company has deposited 50% of the disputed demand and submitted Bank Guarantee for the balance amount as per the provisions of KVAT Act 2003. Based on an evaluation of the facts, no provision has been made against the above orders in the financial statements of the Company as at and for the year ended 31 March 2013, as the Company is of the view that it will be able to successfully defend this claim.
28
Commitment towards leasehold land
The Company has acquired on lease basis right to use land and / or buiding for 8 of its distribution centres (2 in 2005-06 , 2 in 2011-12 and 4 in 2012-13). In the case of one of the leases, an upfront non-refundable lease payment for 99 years has been made and the same has been capitalised as leasehold land (refer note 13). In the case of the others, the lease rentals are being paid at the end of each month over a period the lease. The lease tenure ranges between 20 years to 33 years. The total lease rentals are recognised as expense on a straight line basis over the period of the lease. The future lease rentals payable in respect of the same aggregate to Rs 9,079.34 million (previous year: Rs 1,943.84 million).
104
[202700] Notes - Cash flow statements

01/01/2012 to 31/03/2013 Disclosure of cash flow statement explanatory [TextBlock] Cash and cash equivalents if different from balance sheet [Abstract] Cash and cash equivalents cash flow statement Total cash and cash equivalents Income taxes paid (refund) [Abstract] Income taxes paid (refund), classified as operating activities Total income taxes paid (refund) 01/01/2011 to 31/12/2011 31/12/2010
1,978.76 1,978.76 2.46 2.46
1,132.47 1,132.47 -28.94 -28.94
359.91
105

Balance Sheet 2013 - 1 Jan 2012 - 31-March 2013

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Balance Sheet 2013 - 1 Jan 2012 - 31-March 2013

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Metro Cash And Carry India Private Limited

Standalone Balance Sheet for period 01/01/2012 to 31/03/2013

[400100] Disclosure of general information about company

[400400] Disclosures - Directors report

Unless otherwise specified, all monetary values are in Millions of INR

RAJEEV BAKSHI Chairman Cum Managing Director 00044621 20/09/2013

Unless otherwise specified, all monetary values are in Millions of INR

Textual information (1)

Conservation of Energy, Research and Development, Technology

Director?s Responsibility Statement

The Directors confirm that :

- The annual accounts have been prepared on a going concern basis.

Acknowledgements and Appreciation

Annexure to the Directors? Report

NONE N.A. NIL NIL NIL NIL NIL

Technology absorption, adaptation and innovation NIL N.A.

Textual information (2)

Textual information (3)

NONE N.A. NIL NIL NIL NIL NIL

Technology absorption, adaptation and innovation NIL N.A.

Textual information (4)

Textual information (5)

Textual information (6)

The Directors confirm that :

- The annual accounts have been prepared on a going concern basis.

Textual information (7)

[400200] Disclosures - Auditors report

Unless otherwise specified, all monetary values are in Millions of INR

Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table]

Unless otherwise specified, all monetary values are in Millions of INR

Disclosure relating to quantitative details of fixed assets

Disclosure relating to physical verification and material discrepancies of fixed assets

Disclosure relating to fixed assets disposed off

Disclosure in auditors report relating to inventories

Disclosure of physical verification of inventories at fixed intervals

Disclosure of procedure followed for physical verification of inventories

Disclosure about maintenance of inventory records and material discrepancies

Disclosure in auditors report relating to companies internal audit system

Disclosure in auditors report relating to provisions under special statute

Disclosure in auditors report relating to guarantee given

Disclosure in auditors report relating to preferential allotment of shares

Disclosure in auditors report relating to securities created against debentures issued

Unless otherwise specified, all monetary values are in Millions of INR

Textual information (8)

Textual information (9)

Textual information (10)

Textual information (11)

Textual information (12)

Textual information (13)

Textual information (14)

Textual information (15)

Textual information (16)

Textual information (17)

Textual information (18)

Textual information (19)

Textual information (20)

Textual information (21)

Textual information (22)

Textual information (23)

for B S R R & Co. Chartered Accountants Firm registration No. 130791W

[100100] Balance sheet

8,206.31 -3,954.5 4,251.81 (B) 0

[400300] Disclosures - Signatories of balance sheet