Malhotra

Rajiv &
Co.
Chartered
Accountan
ts
#761, Sector-22-A
Chandigarh
172-27!"6,
272611
STOCK AUDIT REPORT (PRIVATE & CONFIDENTIAL)
Report Ref. No.: Date: 23.07.2014
BORROWER INFORATION
Borro!er Na"e #S KAL$AN INDUSTRIES
Re%&# Corporate Off'(e
)A*AD+RI ROAD, NEAR )O*INDER ARKET, $AUNANA*AR,+AR$ANA
Lo(at'o-. /'.'te&
)A*AD+RI ROAD, NEAR )O*INDER ARKET, $AUNANA*AR,+AR$ANA
Ot0er 1o(at'o-. NA
Per.o-. (o-ta(te& R. *URVINDER SIN*+
IS &ate: 23.34.5367 Sto(8 /er'f'e& o-:55.39.5367
BANKIN* FACILIT$ (R.. I- 1a80.)
SN Nat:re of fa('1't; L'"'t<a. o- &ate 56.39.5367
Sa-(t'o-e& Ba1a-(e D.P.
1.
2.
3.
4.
5.
6.
7.
Letter of Credit
Cash Credit(Sub Limit Of LC)
Buyer Credit
Ba! "uaratee
#S$ %a&i'ity
#re Shi(met
#ost Shi(met
6==.33
633.33
6>3.33
63.33
6=.45
2?.33
2?.33
Tota1 6==.33
)*bo+e ,# is &a'&u'ated o the basis of sto&! statemet submitted by (arty.

PRIAR$ SECURIT$ PROVIDED (&ata a. pro/'&e& @; F'r" for 56.39.5367)
SN Nat:re of Se(:r't; (R.. I- 1a(.)
1 Sto&!s 315.00
2 (-) Creditors) 606.4.
3 (/) ,ebtors) 370..4
0ota' 71.36
Se(:r't; (Pr'"ar;):
Sr. 2o Se&urity ,es&ri(tio $emar!s
1. 3y(othe&atio by 4ay of first ad e5&'usi+e &har6e o 7es
a'' (reset ad future sto&!s ad boo! debts.
2. 3y(othe&atio by 4ay of first ad e5&'usi+e &har6e o
a'' (reset ad future %i5ed *ssets
2o
COLLATERAL SECURIT$ PROVIDED ('-for"at'o- a. pro/'&e& @; F'r")
Sr.No Propert;
De.(r'pt'o-
C't; & State O!-er Area (SA. $&.) T;pe of
propert;
(Re.'&e-t'a1#Co
""er('a1#I-&:.
tra'1#La-&
6.
*M/s
Kalyan
Industries
Jagadhri
Road,
Yamunana
gar-
135001
Legal
address:
Commer&ia'
#ro(erty8B-
181212 9a!a:
$a!ba: ;a6adhri
$oad
7amuaa6ar:1
35003:2u'':
;a6adhri:
3aryaa:<dia
7amuaa6ar:
3aryaa
=8s >a'ya
<dustries
315 S?. 7rds Commer&ia'
I- t0e a@.e-(e of '-for"at'o- a-& &o(:"e-t. of propert'e., !e are :-a@1e to report t0at !0et0er t0e a@o/e
propert'e. (o/er 663B of t0e eCpo.:re or -ot.
AUDIT ASSESSENT
O/era11 a:&'t a..e.."e-t (o/era11 o@.er/at'o-.<a-; a&/er.e re"ar8.)
0hey are maitaii6 &om(uterised sto&! re&ord at their head offi&e.
0he sto&! has bee test &he&!ed @ (hysi&a''y +erified by us. 0he same has bee
&he&!ed for ?uatity ad the rates ha+e bee +erified from the bi''s.
0he rates metioed i the sto&! statemet (ro+ided ha+e bee +erified by us to
be &orre&t.
0he (hysi&a' +erifi&atio of sto&! at 7amuaa6ar has bee &arried o by us ad
the same has bee foud to be u( to satisfa&tory 'e+e'. <t is bei6 iformed that
the mo+emet of sto&! is ?uite fast at the 6odo4 o dai'y basis.
Ae ha+e +erified the dates of sto&! statemets submitted to the bra&h ad same
are foud to be submitted 4ithi sti(u'ated dates.
Sa'es duri6 the (eriod 2o+- to *(ri'-2014 4ere $s 'a&s ad the &orres(odi6
,e(osits i the 3,%C Curret *&&out @ Cash Credit *&&out $s. 'a&s
(37.31/217.06).
A:&'t L'"'tat'o-.
0he s&o(e of audit has bee &ofied to the Sto&! *udit $e(ort %ormat (ro+ided ad o
the basis of test &he&! &odu&ted by us of e5amiatio of the boo!s ad $e&ords of the
Com(ay.
0he abo+e re(ort is based o the iformatio: re&ord ad e5('aatios 6i+e to us by the
maa6emet.
INTRODUCTION
6.3.3 a-a%e"e-t '-for"at'o- & B:.'-e..
=8s >a'ya <dustries is #artershi( %irm. %irm has t4o (arters ame'y Sh. ;a6moha
Si6h 4ith 60B ad =8s "ur+ider Si6h ad Sos - 3C% 4ith 40B Shares.0he firm
dea's i a maufa&turi6 of Aood Aor!i6 =a&hies. %irm =aufa&turi6 uit is
situated at #'ot o 14: <dustria' Dstate: #hase-1: 7amuaa6ar. . Both the (arters of
firm are ha+i6 6ood e5(erie&e i the abo+e said 'ie.
6.6.3 Nat:re of B:.'-e.. a-& Pro&:(t. Dea1t I-
* SS< Cit 4as setu( i 1111 to maufa&turi6 Eir&oium O5ide ad Eir&oium
O5y&h'oride i &o''aboratio 4ith B*$C: 0rombay 4ith the he'( from 3#DC. 0his is a &ase
of te&ho'o6y trasfer from 'ab to idustry. 0he uit started its (rodu&tio i ;u'y:1112 ad
has bee su(('yi6 materia' to 2u&'ear %ue' Com('e5 re6u'ar'y. < the &ourse of the
(rodu&tio: the uit had ta!e u( the de+e'o(met of a e4 fura&e to maufa&ture the same
materia' at a &hea(er &ost ad a'so a+oid (o''utio.
6.6.6 a-:fa(t:r'-% Pro(e..
Ahe the (roFe&t 4as &o&ei+ed the o'y (ro&ess a+ai'ab'e to the &om(ay i the
&outry 4as from the Bhabha *tomi& $esear&h Ceter. <t is a tried (ro&ess but is
ue&oomi&a' to use today the 4or'd o+er. 0he out'ie of the (ro&ess is that the
Gir&o is rea&ted 4ith &austi& soda tem(erature 6i+i6 a fritty mass &otaii6
sodium si'i&ate ad sodium Gir&oate. 0his is the treated 4ith 4ater. 0he resu'ti6
s'urry &otais Gir&oium hydro5ide ad some im(urities as so'ids ad sodium
si'i&ate ad sodium hydro5ide (re6eerated) i the so'utio. 0his is the fi'tered ad
&rude Gir&oium hydro5ide fi'ter &a!e is dried. 0his (rodu&t is su(('ied to 2%C as
Eir&oium 4ashed dried frit.
6.6.5 Ra! ater'a1
1) Eir&o SadH - * 'i&esed item to be su(('ied by the <dia $are Darth Ltd. three
('ats i >ere'a: 0ami' 2adu ad Orissa is ha+i6 20:000 toes (er aum
&a(a&ity. 0he 'i&ese has bee obtaied ad the materia' is su(('ied by <$D 4ith
re&ommedatios of 2%C to the e5tet re?uired to e5e&ute their orders. 0he
materia' is su(('ied a6aist ad+a&e (aymet.
2) Causti& SodaH - * readi'y a+ai'ab'e &hemi&a' from Chadi6arh: 7amua 2a6ar:
,e'hi et&. ad &a be (ur&hased i tru&! 'oad ?uatities a6aist &ash (aymet.
6.6.3 B:.'-e.. & ar8et'-% A-a1;.'.
0he &om(ay has bee su&&essfu''y su(('yi6 the tedered materia' for the 'ast 14 years
to the 2u&'ear %ue' Com('e5. 0he &om(ay has a'4ays fu'fi''ed its ob'i6atio e+e i
the 4orst mar!et &oditios. 0he &om(ay 4as ab'e to su(('y u(to 25=0 of materia' (er
moth. < the 'ast 1. years the &om(ay has su(('ied more tha 1600 =0 materia'. 0he
&ha6e i the s(e&ifi&atios 'ast year has ot dam(eed the s(irits of the &om(ay but
has isti6ated us to im(ro+e the (rodu&t ad bri6 it to the desired 'e+e'. 0he (rodu&t of
the &om(ay has bee (erformi6 4e'' for a'' these years ad the &om(ayIs (rodu&t has
e+er 6i+e foami6 or 6e' formatio 4hi'e disso'utio. 0he &om(ay has su&&essfu''y
su(('ied u(t 60 =0 (er moths as (er the re?uiremet of 2%C ad the a+ai'abi'ity of
Eir&o. i this fie'd. *&ti+ities 'i!e Chae' =aa6emet: =ar!eti6: !ey a&&out
=aa6emet ad 0eam =aa6emet is maa6ed by =r. Chader She!ar "u(ta.
5.3.3 INVENTOR$ ANA*EENT
5.6.3 Stora%e fa('1't'e.
"odo4s are &'ea (ro(er'y maa6ed ad are i 6ood &oditio. 0he sto&! is a'so
arra6ed i 4e'' maer ad is easi'y a&hie+ab'e.
0he store is (ro(er'y maa6ed to redu&e the mishad'i6 ad brea!a6e of the sto&!s.
5.5.3 P0;.'(a1 /er'f'(at'o- of .to(8.
0he sto&! at 7amua a6ar (hysi&a''y +erified by us. 0he same has bee &he&!ed for
?uatity ad the rates ha+e bee +erified from the bi''s.
O +erifi&atio of sto&! statemet it is foud that the (arty submits sto&! statemets
4ithout detai's of $a4 =ateria' @ Aor!s i (ro6ress.
Sto&! $e6isters 4ere maitaied for $a4 =ateria' ad %iished "oods.
Sto(8 +o1&'-% Per'o&: ,etai' is 6i+e hereuder
o-t0 Sa1e Sto(8 +o1&'-% per'o&
DD(Da;.)
*(r-2014 134.74 362.21 >3
=ay-2014 65.41 336.31 6?7
;u-2014 73.10 213.10 66>
DD Sto(8 +o1&'-% per'o& ('- &a;.) '. (a1(:1ate& '.e. Sto(8 # Sa1e C 23
5.2.3 Va1:at'o- of .to(8.
0he basis of 9a'uatio of Sto&! of $a4 =ateria's: 4or! i (ro6ress @ %iished "oods &ou'd ot
be +erified i the abse&e of su((orti6 re&ords ad do&umetatio. But as (er e5('aatio
(ro+ided to us that +a'uatio of sto&! is doe o the basis of Cost or =ar!et +a'ue 4hi&he+er is
'ess.
2.3.3 RECEIVABLES AND PA$ABLES ANA*EENT
De@tor.
0he debtors outstadi6 as o 21.07.2014 as (er boo!s of a&&outs 4ere $s. 331..1
La&s.
o-t0 Sa1e.
Boo8 De@tor.
(A. per Boo8.
of a((o:-t.)
De@tor T:r-o/er
Rat'o '- &a;.D
*(r-2014 134.74 3.5.23 .6
=ay-2014 65.41 316.25 1.1
;u-2014 73.10 36..40 150
Co-(1:.'o-:<%rom the abo+e fi6ures it is &'ear that Com(ay ,ebtor 0uro+er $atio (i days) 4as
maitaied at .6 to 150 days as o *(ri' ti'' ;ue 2014 res(e&ti+e'y.
,ebtors 0uro+er $atio) (< ,ays) is &a'&u'ated i.e. Boo8 &e@t # Sa1e C 23
Cre&'tor.
0ota' &reditors outstadi6 as o 21.07.2014 as (er Boo!s of *&&outs 4ere $s.16..53
La&s.
o-t0 P:r(0a.e
Cre&'tor. (A.
per Boo8. of
a((o:-t.)
Cre&'tor T:r-o/er
Rat'o '- &a;.D
*(r-2014 60.77 40..42 202
=ay-2014 31.4. 3.0.36 362
;u-2014 25.54 32..50 3.6
Creditors 0uro+er $atio) (< ,ays) is &a'&u'ated i.e. Cre&'tor. # P:r(0a.e C 23
Co-(1:.'o-:<%rom the abo+e fi6ures it is &'ear that Com(ay Creditor 0uro+er $atio (i days) 4as
maitaied at 202 days to 3.6 days 4ith bi6 +ariatio.
7.3.3 Re(or& 8eep'-%
*&&outi6 soft4are used by the &'ietH- Busy
0he boo!s of *&&outs are u(dated ti'' 21.07.2014 as o the date of audit.
?. IS
# 0he Com(ay has bee submitti6 sto&! statemet to ba! i due date.
4.3 SALES & PURC+ASES
(Rs. In lacs)
o-t0 Sa1e. P:r(0a.e
*(ri'-13 131.61 .2.5.
=ay-13 13..12 153.11
;ue-13 .2.4. ...04
;u'y-13 13..06 .7.42
*u6-13 123.5. 110.54
Se(t-13 16.03 23.15
O&t-13 141.26 110..7
2o+-13 124.52 141.00
,e&-13 107.63 11.1
;a-14 126.6. 67.3.
%eb-14 .7.66 150.05
=ar&h-14 153.01 105..
0ota' ($s. <
'a&s) 6744.44 65==.62
Conclusion:
From the above figure it is evident that the total sales of the Company during the financial year 20!"#
is of Rs.#$$.$$ lacs as compared to preceding financial year stating sales of Rs.$0.!$ lacs. %ence
sale figure of the Company has decreased by &$.2' sho(ing decreasing trend in sale.
a) Reasons of Reducing )ales as *rovided by party :
. +he previous orders from ,uclear Fuel Comple- (ere over on !.0!.20!. +heir fresh orders
( small .uantity of /0+) (ere released after t(o months. 1gain the company (as (ithout (or2 for t(o
months as the big order for /20 0+ (as released on 20.0/.20!. %ence the production suffered for Four
months.
2. +he 3irconium )and is issued by ,FC. +he ,FC had a problem (ith the supplier Indian Rare 4arths
5imited regarding the release of 3ircon and they had to sign an 067 (ith them. +he )anction for this
has to come from the 8overnment of India. In lieu of that9 against our re.uirement of :0 0+;month9 only
about 2<"!0 0+;0onth (as provided9 therefore reducing the production. ,o( the 067 has been
cleared by the 8ovt. and (e hope that it (ill be signed ne-t month and sale of the firm shall be increase
from last year.
9.3 CAPITAL EPLO$ED
# *s (er sa&tio 'etter a+ai'ab'e 4ith the borro4er: the Com(ay is re?uired to maitai the
02A at $s 145.30 'a&s ad CSL at $s 26.14 'a&s i.e. =<B J (02A / CSL/ Se&urity K
<+estmets). 0he detai's of %uds em('oyed i busiess are 6i+e be'o4.
#*$0<CCL*$
*udited
Ba'a&e Sheet
as o
31.03.2014
*udited Ba'a&e
Sheet as o
31.03.2013
#*$02D$IS C*#<0*L (<&'udi6 #rofits@ Loss) 141.0. 145.21
S3*$D *##L<C*0<O2 =O2D7 2.* 2.*
0*2"<BLD 2D0 AO$03 141.0. 145.21
C2SDCC$D, LO*2S- %$<D2,S @ $DL*0<9DS 0.00 25...
SDCC$<07 %$O= CCS0O=D$S - -
C*#<0*L D=#LO7D, 141.0. 171.17
LDSS-*,9*2CD 0O $DL*0D, #*$07 0.00 -
2D0 C*#<0*L D=#LO7D, 141.0. 171.17
LDSS - <29DS0=D20S <2 SCBS<,<*$7 - -
2.O.% <2 BCS<2DSS 141.0. 171.17
02A *S #D$ B*L*2CD S3DD0 141.0. 145.21
02A *S #D$ S*2C0<O2 LD00D$
Conclusion: From the above figure as on !.0!.20#9 it evident that the Company has ade.uate
,6F of Rs. <&./$ lacs and +,= of Rs.2:.<# lacs as suggested by the terms of sanction.
Company has also increased their paid up capital by Rs.<0.00 lacs as suggested by the terms of
sanction.
>.3 ISCELLANEOUS
>.6.3 I-.:ra-(e
T0e '-.:ra-(e &eta'1. to @e pro/'&e& a. fo11o!.
a) STOCK
INSURANCE COMPANY THE ORIENTAL INSURANCE COMPANY LIMIITED
POLICY NUMBER/Cover Note
No.
261700/11/2014/609
PERIOD OF INSURANCE 28/03/14 to 27/03/2015
LOCATION PLOT NO.14 INDUSTRAIL AREA! YAMUNANA"AR
AMOUNT OF INSURANCE R#.130.00 $%&# '(&$)*'(+ %$$ t,-.# o/ #to&0 $'0.
E(+ 120 St2)&t)2%$ #t..$ /%32'&%to2#! Hot/Co$*
Ro$$'(+!P'-. E4t2)*'(+ St%5-'(+ P2.##'(+!
6o2+'(+ M'$$#! M.t%$ S5.$t'(+! 6o)(*%2'.#!
"%$7%('#'(+ 8o20#! M.t%$ E4t2%&t'o(! O2.
P2o&.##'(+. .t&
COVERAGE St%(*%2* 6'2. %(* S-.&'%$ P.2'$# Po$'&,
9'(&$)*'(+ E%2t:;)%0.<
BANK CLAUSE HD6C =AN> LTD
b) STOCK IN TRADE
INSURANCE COMPANY THE ORIENTAL INSURANCE COMPANY LIMIITED
POLICY NUMBER/Cover Note
No.
261700/11/2014/2433
PERIOD OF INSURANCE 28/03/13 to 27/03/2014
LOCATION PLOT NO.14 INDUSTRAIL ESTATE! YAMUNANA"AR
AMOUNT OF INSURANCE R#.130.00 $%&#
Sto&0
COVERAGE =UR"LARY
BANK CLAUSE HD6C =AN> LTD
c) STOCK
INSURANCE COMPANY THE ORIENTAL INSURANCE COMPANY LIMIITED
POLICY NUMBER/Cover Note
No.
261700/11/2014/608
PERIOD OF INSURANCE 28/03/13 to 27/03/2014
LOCATION OPP. PUN?A= @ SIND =AN>! ?A"ADHRI ROAD! YNR
AMOUNT OF INSURANCE R#.20.00 $%&# '(&$)*'(+ %$$ t,-.# o/ #to&0 $'0.
E(+ 120 St2)&t)2%$ #t..$ /%32'&%to2#! Hot/Co$*
Ro$$'(+!P'-. E4t2)*'(+ St%5-'(+ P2.##'(+!
6o2+'(+ M'$$#! M.t%$ S5.$t'(+! 6o)(*%2'.#!
"%$7%('#'(+ 8o20#! M.t%$ E4t2%&t'o(! O2.
P2o&.##'(+. .t&

COVERAGE St%(*%2* 6'2. %(* S-.&'%$ P.2'$# Po$'&,
9'(&$)*'(+ E%2t:;)%0.<
BANK CLAUSE HD6C =AN> LTD
d) STOCK
INSURANCE COMPANY THE ORIENTAL INSURANCE COMPANY LIMIITED
POLICY NUMBER/Cover Note
No.
261700/48/2014/2434
PERIOD OF INSURANCE 28/03/14 to 27/03/2015
LOCATION OPP. PUN?A= @ SIND =AN>! ?A"ADHRI ROAD! YNR
AMOUNT OF INSURANCE R#.20.00 $%&#
Sto&0
COVERAGE =UR"LARY
BANK CLAUSE HD6C =AN> LTD
a) BUILDING
INSURANCE COMPANY THE ORIENTAL INSURANCE COMPANY LIMIITED
POLICY NUMBER/Cover Note
No.
2111200168278302000
PERIOD OF INSURANCE 14/12/13 to 13/12/2014
LOCATION =1/292! AA>A RA>=A ?A"ADHRI ROAD YAMUNA NA"AR!
HARYANA! 135003
AMOUNT OF INSURANCE R#.11.10
Sto&0
COVERAGE St%(*%2* 6'2. %(* S-.&'%$ P.2'$# Po$'&,
9'(&$)*'(+ E%2t:;)%0.<
BANK CLAUSE HD6C =AN> LTD
>.5.3 Re%'.trat'o- of C0ar%e: N.A
>.2.3 Ba-8'-% Co-&:(t
ACCOUNT TYPE - CASH CREDIT- 35635253335475
=oth O(ei6 Ba'a&e ,e(osits(Cr)
#aymets
(,r.)
C'osi6 Ba'a&e
,r(/)8Cr(-)
*+era6e CC
Limit
Cti'isatio ,# Sa&tio
CC Csa6e i
,ays
Sa'es for
the =oth
;a-14 32.07 0.50 1.51 41.0. 40.07 111.00 6 126.6.
%eb-14 41.0. 25.15 40.36 55.50 47.12 111.00 7 .7.66
=ar&h-14 55.50 44... 13.77 24.31 46.35 111.00 7 153.01
*(ri'-14 24.31 2.51 47.1 6..17 4.... 111.00 7 134.74
=ay-14 6..17 7.57 ..12 70.32 67.72 111.00 10 65.41
;ue-14 70.32 11.15 0..1 51.17 65.04 111.00 10 73.10
TOTAL =5.?4 653.79 476.7>
=oths
Cr i 3,%C
Ba!
Curret
*&&out 2oH
0210232000
2642
;a-14 11..7
%eb-14 12.1.
=ar&h-14 124.72
*(ri'-14 12.76
=ay-14 61.37
;ue-14 6...2
TOTAL
?73.?5
0ota' de(osits i the CC @ Curret *&&out i the moths ra6i6 from ;a-2014 to ;ue-2014 are $s.
633.0. 'a&s (12.56/540.52) a6aist sa'es of $s. 641.4. La&s i same moths. Credits are 'ess tha its
sa'es i the 'ast 6 moths.
>.7.3 BORROWIN*S
Deta'1. of f:-&. @orro!e& @; t0e e-t't; &:r'-% t0e (:rre-t F$ a1o-% !'t0 .:" @orro!e&
a-& te-or.
-2o %uds 4ere borro4ed by the etity e5&e(t Car 'oa from 3,%C Ba! duri6 the &urret
%ia&ia'.
EC'.t'-% Borro!'-%.
0he firm is a+ai'i6 the fa&i'ity of +ehi&'e 'oas 4ith 3,%C Ba! Ltd ad 3,B %ia&ia' Ser+i&e i
additio to the e5isti6 CC Limit fa&i'ity @ 0L 4ith 3,%C Ba! Ltd.
1.0.0 C*LCCL*0<O2 O% ,$*A<2" #OAD$ O% =8S >*L7*2 <2,CS0$<DS ($s. < 'a&s)
Particulars \
Month Ended
!"#$"#!% &#"#'"#!% &!"#("#!% &#"#%"#!%
Stock Books of Stock Books of Stock Books of Stock Books of
Statement Accounts* Statement Accounts* Statement Accounts
*
Statement Accounts*
)Sto&! - (*) 1.2.10 1.2.10 212.55 212.55 117.50 117.50 170.50 170.50
L,ebtors (B) 331..1 331..1 332.04 333.53 324.45 324.46 425.12 425.13
0O0*L 513.11 513.11 544.51 546.0. 521.15 521.16 515.62 515.63
Creditors - M 16..53 16..53 111.40 111.41 161.20 161.20 215.56 215.57
0ota' - (D J (*/B-C)) 345.3. 345.3. 345.11 346.67 360.75 360.76 3.0.06 3.0.06
=ar6i (D) J 25B)
(*-C) / 40B B
136.12 136.12 136.10 136.70 13...6 13...6 15..7. 15..7.
,ra4i6 #o4er (%) J (,-
D)
201.26 201.26 201.01 201.17 221.10 221.10 221.2. 221.2.
Ba'a&e as (er Ba!
(CC)
51.14 51.14 51.17 51.17 70.32 70.32 6..17 6..17
,ra4i6 #o4er as (er
Ba!
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
) Note *
a) Stock as per the books of accounts has been taken same as shown in Stock Statement
Submitted with the bank.
b) Dp calculated as on 30.04.204! 3.0".204 # 30.0$.204 is of %s.22.2& lacs! %s.22.'0
lacs # %s. 20'.'( lacs respecti)el*.
Sundr* Debtors fi+ures taken as per Books of Accounts in the absence of a+ein+ anal*sis
details.
10.0. Ae ha+e &om(ared de(osits i CC *8C 9<S *9<S sa'e &o''e&tio a6aist debtors i the moth of *(ri'-14.

(*mt i La&s)
,ebtors as o 31.05.14 324.46
*dd. Sa'es duri6 ;u-14 177.6.
Less- ,ebtors as o 30806814 333.53
Sa'es &o''e&tio i ;u-14 16..61
,e(osit i CC @ C* a8& i ;u-14 NNNNNNNNN
,iff-

0his meas borro4er is routi6 a'' trasa&tio throu6h ba!.