ProwessIQ

Database Dictionary

Annual Financial Statements (Ind AS)

Compiled on: April 15, 2019

C ENTRE FOR M ONITORING I NDIAN E CONOMY P VT. LTD .
Table of Contents i

Contents

Annual Financial Statements (IND-AS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Company code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Information type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Total Income from continued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Industrial sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Sale of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Sale of scrap/waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Sale of raw materials and stores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Job-work income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Income from repairs & maintenance including after-sales service income . . . . . . . . . . . . . . . . . . . . . . . . 12
Construction income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Sale of electricity, gas and water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Fiscal benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Export incentives including duty draw back, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Fiscal benefits to oil companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Sales tax and VAT benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Other fiscal benefits and subsidies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Other industrial sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Fair value gain on agricultural produce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Income from non-financial services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Trading income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Royalty income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Rent/Operating lease rent income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Operating lease rent from Investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Minimum lease payment on investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Contingent rental revenue on investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Operating lease rent from other properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Minimum lease payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Contingent rental revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Of which: Operating lease equalisation adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Sales returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Trade discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Income from financial services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Fee based financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Brokerage & commission fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Guarantees commission / fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Other fee based financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Credit card fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Fund / wealth management fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Investment banking fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Loan processing fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

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Misc fee based financial service income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

Fund based financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Interest income from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Interest income of cos other than banks from investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Interest income of cos other than banks on overdue trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Interest income of cos other than banks from loans and advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Interest income on finance leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Interest income of cos other than banks from other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Unwinding of discounts on financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Of which: Discount/(premium) amortisation on debt investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Of which: amortisation of transaction fees income on debt/loans/advances . . . . . . . . . . . . . . . . . . . . . . . 55
Interest income from financial assets at FVTPL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Interest income from financial assets at FVTOCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Interest income from financial assets at amortised cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Interest from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Dividend income from investments measured at FVTPL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Dividend income from investments measured at FVTOCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Dividend from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Bill discounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Share of profit in partnership firms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Profit on securitisation/assignment of assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
Income from treasury operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Other fund based financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Other financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Expenses recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Liquidated damages and claims received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
Amortisation of deferred income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Amortisation of capital government grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Revenue government grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Miscellaneous income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Income from carbon credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
Fair value gain on biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Material/exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
Bad debts recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Income tax refund (including interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Provisions/impairment and credit balances written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
Depreciation provision written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Tax provisions written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Write back of provision against trade receivables/advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Write back of provision for impairment of investments in group companies . . . . . . . . . . . . . . . . . . . . . . . 87
Other provisions/impairment & credit balances written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
Gain on corporate and debt restructuring (inclg. one time debt waiver) . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Profit on sale of investment in subsidiary, associates & JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Reclassification of translation and other gain/(loss) from equity on disposal/derecognition of foreign operation . . . . . 91
Gain on dilution/partial sale of interest in subsidiary, associate & JV . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Fair value gain on retained interest in a subsidiary, associate or JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Fair value gain on step acquisition of a subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Reversal of revaluation loss on PPE/Intangible Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Gain on disposal of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Gain on disposal of PPE & Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Gain on disposal of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
Gain on disposal of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Gain on disposal of biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Gain on disposal of investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101

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Gain on disposal of non-current assets held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

Gain on change in accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
Fair value gain on re-measurement of contingent / deferred consideration . . . . . . . . . . . . . . . . . . . . . . . . . 104
Insurance claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Other material/ exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
Less: Income capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Less: Interest income capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108
Less: income transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109
Addendum information of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
Tax deducted at source (TDS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
Internal transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
Derived Indicators of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Total income net of exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Sales and change in stocks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113
Net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Sales / Net fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115
Total non-cash income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116
Net exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117
Cash exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118
Change in stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Change in stock of finished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120
Opening stock of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
Opening stock of stock-in-trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122
Opening stock of finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
Closing stock of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
Closing stock of stock-in-trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
Closing stock of finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Change in stock of wip and semifinished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
Opening stock of wip and semifinished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128
Opening stock of semi finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
Closing stock of wip and semifinished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
Closing stock of semi finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131
Change in stock of real estate and construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Change in stock of finished goods of real estate and construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133
Opening stock of finished goods of real estate and construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
Closing stock of finished goods of real estate and construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Change in wip of real estate and construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
Opening stock of wip of construction activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
Closing stock of wip of construction activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138
Change in Excise duty on stock of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Stock adjustment due to mergers & acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Stock adjustment due to hiving off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Stock adjustment for write offs or provn. for deterioration, spoilage, etc of stock . . . . . . . . . . . . . . . . . . . . . . . 142
Increase in stock due to change in valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Decrease in stock due to change in valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Total expenses of continued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145
Raw materials, stores & spares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147
Raw material expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Opening stock of raw materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149
Raw material purchased . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Carriage Inward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151
Less: cenvat credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152
Raw material acquired on mergers and acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
Less : raw material transferred on hive-off and de-mergers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154
Closing stock of raw material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
Stores, spares, tools consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156
Packaging and packing expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157

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Purchase of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158

Carriage inward on finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159
Power, fuel (including wheeling charges paid by electricity companies) & water charges . . . . . . . . . . . . . . . . . . 160
Power & fuel (including wheeling charges paid by electricity companies) . . . . . . . . . . . . . . . . . . . . . . . . . 161
Water charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Employee benefits expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
Salaries, wages, bonus, ex gratia pf & gratuities paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Salaries & wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165
Bonus & ex-gratia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166
Contribution to provident fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Gratuities and superannuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168
Share-based payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169
Equity settled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Cash settled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
Staff welfare & training expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Staff welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173
Staff training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
VRS amortised & payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175
Voluntary retirement scheme (amortised) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176
Payment under VRS (one time charge) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
Arrears paid during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178
Payments and reimbursement of expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Other expenses on employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Less: Compensation to employees capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Less: Compensation to employees transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182
Executive directors’ remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Addendum information of Compensation to employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Directors’ remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Directors’ salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Director’s sitting fees and commission to non-executive director . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185
Directors’ bonus and commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Directors’ perquisites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Directors’ retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188
Directors’ contribution to PF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189
Indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190
Excise duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191
Sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192
Value added tax (VAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193
Goods and service tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Other indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195
Rates & taxes (including octroi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196
Octroi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
Turnover tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198
Mining cess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Registration fees and stamp duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Contribution to oil pool account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
Contribution to jpc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
Interest tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203
Service tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
Miscellaneous indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205
Less: indirect tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206
Royalties, technical know-how fees, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
Royalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208
Technical know-how fees and technical service fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
License fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210
Rent & lease rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211
Rent/operating lease rent expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212

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Rental expense for land and building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213

Rental expense for plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214
Of which: Operating lease expense equalisation adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215
Amortisation of deferred loss on sale & lease back (operating lease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216
Less: Amortisation of deferred gain on sale & lease back (operating lease) . . . . . . . . . . . . . . . . . . . . . . . . . 217
Repairs & maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218
Repairs & maintenance of buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219
Repairs & maintenance of plant & machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220
Repairs & maintenance of vehicles & others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221
Insurance premium paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222
Insurance premium other than transit premium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
Transit insurance premium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224
Key-man insurance to employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225
Outsourced industrial jobs (Including Mfg.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226
Outsourced professional jobs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227
Auditors fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228
Audit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Auditors fees for taxation matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230
Auditors fees for company law matters & others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231
Consultancy fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232
Consultancy fees to auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233
Consultancy fees to others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234
IT/ITES & other professional services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
Software development fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236
It enabled services charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237
Cost audit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
Legal charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
Other professional services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240
Non-executive directors’ fees & commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241
Selling & distribution expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242
Marketing expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
Rebates & discount expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244
Sales promotion expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245
Advertising expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
Distribution expenses (including outward freight) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
Travel expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
Communications expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Telephone expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250
Postage & courier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251
Expenses on data centres, web hosting and co hosting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252
Expenses on vsats, satellite links . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253
Expenses on isps for internet services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
Printing & stationery expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255
Miscellaneous expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256
Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257
Social and community expenses (including CSR exp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258
Environment and pollution control related expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259
Subscriptions (including technical & other books, journals etc.) and membership fees . . . . . . . . . . . . . . . . . . . 260
Penalties on direct taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Research & development expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
Other miscellaneous expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
Penalties on indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264
Fair value loss on biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265
Other operational expenses of industrial enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266
Fair value loss on agricultural produce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267
Other operational expenses of non-financial services enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
Other operational expenses of IT and ITES companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270

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Other operational expenses of hotels & restaurants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271

Food & beverages of hotels & restaurants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
Laundry expenses of hotels & restaurants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
Miscellaneous expenses of hotels & restaurants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274
Other operational expenses of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
Food & beverages expenses of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276
Cargo handling charges of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277
Wharfage, parking & overflying charges of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278
Hiring charges of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
Miscellaneous expenses of transport enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
Other operational expenses of travel and tourism enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281
Other operational expenses of telecommunication enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282
Network cost of telecom enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
Regulatory charges of telecom enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284
Access charges of telecom enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285
Miscellaneous expenses of telecom enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286
Other operational expenses of hospitals, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287
Doctor’s and consultant’s fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288
Medical consumables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289
Miscellaneous expenses of hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290
Other operational expenses of recreational enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291
Shooting, studio, recording charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292
Films, programs rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293
Telecasting expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294
Miscellaneous expenses of recreational enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295
Other operational expenses of educational enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296
Other operational expenses of other non-financial services companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 297
Financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298
Fee based financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299
Bank charges and commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300
Guarantee fees and commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301
Other fee based financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302
Fund based financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303
Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304
Interest on long term borrowings / convertible borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305
Interest on deposits (banks, fis & nbfcs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 306
Interest payable to directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307
Interest on debenture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308
Dividend on preference shares in the nature of liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309
Interest on short term borrowings / bank overdrafts / revolving credit facility . . . . . . . . . . . . . . . . . . . . . . 310
Interest on inter-bank and rbi loan (banks & Fis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311
Interest on bank overdrafts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312
Interest on trade payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313
Interest on long term trade payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314
Interest on short term trade payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315
Interest on other loans (term not specified) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 316
Interest on delayed/deferred income tax payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317
Interest on finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 318
Unwinding of discounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319
Less: Interest capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320
Less: Interest transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321
Of which: total discount/(premium) amortisation on debt/fin liab. (eim method) . . . . . . . . . . . . . . . . . . . . 322
Of which: total amortisation of transaction cost on debt/fin liab. (eim method) . . . . . . . . . . . . . . . . . . . . . 323
Other borrowing costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324
Bill discounting charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325
Other fund based financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326
Share of loss in partnership firms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

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Other miscellaneous fund based financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328

Loss on securitisation/assignment of assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329
Treasury operations expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
Other financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331
Depreciation / amortisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332
Depreciation & amortisation of PPE, intangible assets & investment property . . . . . . . . . . . . . . . . . . . . . . . 334
Depreciation on PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335
Amortisation of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 336
Depreciation on Investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 337
Depreciation on assets given on operating lease (excl. Investment properties) . . . . . . . . . . . . . . . . . . . . . . 338
Depreciation on assets taken on finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339
Add : depreciation disclosed but not provided for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 340
Less: transfer from revaluation reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341
Amortisation of deferred loss on sale & lease back (finance lease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342
Less: Amortisation of deferred gain on sale & lease back (finance lease) . . . . . . . . . . . . . . . . . . . . . . . . . . 343
Amortisation of deferred expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344
Preliminary expenses amortised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345
Capital issue expenses amortised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346
License fees amortised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347
Product development expenses amortised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 348
Project expenses and pre-operative expenses amortised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349
Other amortisations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350
Provision for Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351
Allowance / impairment of inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352
Provision for obscolescence of raw material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353
Provisions for bad and doubtful advances & receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354
Provision for bad and doubtful loans & advances (including npas and npis) . . . . . . . . . . . . . . . . . . . . . . . 355
Allowance/provision for impairment of trade and other receivables (exclg loans & adv.) . . . . . . . . . . . . . . . . . 356
Provisions excluding impaiment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357
Provision for estimated losses on onerous contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 358
Allowance / provisions for other contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359
Write-offs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360
Bad trade receivables, claims, advances and other receivables written off . . . . . . . . . . . . . . . . . . . . . . . . . . 361
Bad trade receivables written off / bad debts written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362
Loans & advances written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363
Other receivables including claims written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 364
PPE / intangible assets written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365
Biological assets other than bearer plants written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366
Inventories written off / written down . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367
Investment Property written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 368
Other assets written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369
Other capitalisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370
Other expenses transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371
Expenses charged to other expenditure heads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372
Material / exceptional expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373
Impairment of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375
Impairment of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376
Impairment of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377
Impairment of goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378
Impairment of CWIP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379
Impairment of investment Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380
Impairment on assets classified as held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381
Impairment of biological assets other than bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382
Impairment of other non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383
Allowance / provision for impairment on investment in group companies . . . . . . . . . . . . . . . . . . . . . . . . . 384
Allowance / provision for impairment on investment in subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385
Allowance / provision for impairment on investment in JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386

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Allowance / provision for impairment on investment in an associate . . . . . . . . . . . . . . . . . . . . . . . . . . . 387

Loss on corporate and debt restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388
Loss on sale of investment in subsidiary, associates & JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389
Reclassification of translation and other loss/(gain) from equity on disposal/derecognition of foreign operation . . . . . 390
Loss on dilution/partial sale of interest in subsidiary, associate & JV . . . . . . . . . . . . . . . . . . . . . . . . . . . 391
Fair value loss on retained interest in a subsidiary, associate or JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392
Fair value loss on step acquisition of a subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393
Loss on disposal of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 394
Loss on disposal of PPE & Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395
Loss on disposal of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396
Loss on disposal of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 397
Loss on disposal of biological assets other than bearer plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398
Loss on disposal of investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
Loss on disposal of non-current assets held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400
Loss on revaluation of PPE/intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401
Loss due to change in valuation and accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402
Fair value loss on re-measurement of contingent / deferred consideration . . . . . . . . . . . . . . . . . . . . . . . . . . 403
Loss due to fire and natural calamities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404
Income tax adjustments of earlier years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405
Tax expenses of exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406
Other material / exceptional expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407
Provision for direct tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 408
Corporate tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 409
MAT credit utilised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410
Less: MAT credit created . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 411
Deferred tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412
Reclassification of deferred taxes from equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414
Less: Deferred tax assets and credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415
Reclassification of deferred tax income from equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 416
Other direct taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 417
Agricultural income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 418
Fringe benefits tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419
Other miscellaneous taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420
Addendum information of Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
Internal transfers of raw materials (including own quarrying) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
Expenses capitalised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 422
Expenses transferred to DRE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423
Expenses settled via share-based payment arrangements (other than employees cost) . . . . . . . . . . . . . . . . . . . 424
Raw material costs settled via share-based payment arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425
Professional fees settled via share-based payment arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426
Derived Indicators of Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427
Total expense net of exceptional expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427
Operating expenses of non-finance cos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428
Operating expenses of finance cos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429
Net financial services expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430
Total non-cash expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431
Net non-cash expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432
Cash exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434
Cost of sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435
Cost of sales per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 436
Profits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437
Profit / (loss) after tax for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437
Post tax profit / (loss) from continuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 439
Profit/loss after tax on discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440
Income from discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441
Expenses on discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442

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Tax expenses on discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443

Loss on disposal of assets/settlement of liabilities of discontinuing operations (net of tax) . . . . . . . . . . . . . . . . 444
Gain on disposal of assets/settlement of liabilities of discontinuing operations (net of tax) . . . . . . . . . . . . . . . . 445
Loss recognised on the re-measurement of assets of discontinued operation, net of tax . . . . . . . . . . . . . . . . . . 446
Gain recognised on the re-measurement of assets of discontinued operation, net of tax . . . . . . . . . . . . . . . . . . 447
Net profit/(loss) after share of profit/loss from associates/JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448
Share in profit/(loss) in associate/jv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449
Share of profit/(loss) in associates, net of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450
Share of profit/(loss) in joint ventures, net of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 451
Reported profit /(loss) attributable to: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452
Profit /(loss) attributable to owners of the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453
Profit / (loss) attributable to non-controlling interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 454
Difference between normalised pat and pat reported by company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455
Reconciliation of Difference in PAT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456
Difference due to material/exceptional income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456
Difference due to bad debts recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 457
Income tax refund (including interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458
Difference due to provisions/impairment and credit balances written back . . . . . . . . . . . . . . . . . . . . . . . . 459
Difference due to depreciation provision written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460
Difference due to tax provisions written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461
Difference due to write back of provision against trade receivables/advances . . . . . . . . . . . . . . . . . . . . . . 462
Difference due to other provisions/impairment & credit balances written back . . . . . . . . . . . . . . . . . . . . . 463
Difference due to profit on sale of non-finacial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 464
Difference due to gain on disposal of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465
Difference due to gain on disposal of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 466
Difference due to insurance claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467
Difference due to gain on change in accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 468
Difference due to transfer to reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 469
Difference due to other factors increasing normalised pat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470
Difference due to material / exceptional expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471
Difference due to income tax adjustments of earlier years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472
Difference due to loss on impairment of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . 473
Difference due to loss on impairment of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474
Difference due to loss on impairment of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475
Difference due to loss on sale of non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 476
Difference due to loss on disposal of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 477
Difference due to loss on disposal of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 478
Difference due to tax on exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479
Difference due to loss because (effect) of change in valuation and accounting policies . . . . . . . . . . . . . . . . . . 480
Difference due to transfer from reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481
Difference due to other factors decreasing normalised pat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482
Non–provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483
Non-provision for diminution in investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 484
Non-provision for sundry debtors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485
Non-provision for loans and advances including npas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 486
Non-provision for loans and advances to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 487
Non-provision for interest expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 488
Non-provision for power expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489
Non-provision for gratuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 490
Non-provision for debenture and bond redemption reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 491
Non-provision for others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 492
Increase or decrease in profit due to chg in accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493
Increase or decrease in profit on account of depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494
Increase or decrease in profit on account of Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 495
Increase or decrease in profit on account of Income recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496
Increase or decrease in profit on account of expenses recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497
Increase or decrease in profit on account of liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498

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Increase or decrease in profit on account of others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499

Increase or decrease in reserves due to chg in accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Increase or decrease in reserves on account of depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501
Increase or decrease in reserves on account of inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 502
Increase or decrease in reserves on account of income recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503
Increase or decrease in reserves on account of expenses recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . 504
Increase or decrease in reserves on account of liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505
Increase or decrease in reserves on account of others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506
Derived Indicators of Profits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 507
Measures of Profits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 507
PBDITA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 507
PBPT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509
PBT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510
Cash profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511
PAT net of exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512
Cash profit net of exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513
Operating profit of non-financial companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515
Operating profit of financial companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516
PAT from continuing ops as % of income from continuing ops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517
PAT discont ops as % of income from disocont ops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518
Profitability ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519
Margins over income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519
PBDITA as % of total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519
PBT as % of total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520
PAT as % of total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 521
PBPT net of EI &OI as % of total income net of EI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522
Net profit margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523
Operating profit margin of non-financial companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524
Operating profit margin of financial companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525
Other comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526
Items that may be reclassified to P&L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527
Fair value gain(loss) on effective cash flow hedge/intrinsic value of option/spot element of forward contract (reclassifiable) 528
Cost of hedging/FV changes in time value of option/forward element of forward contract (reclassifiable) . . . . . . . . . 529
Fair value gain(loss) on debt instruments through other comprehensive income . . . . . . . . . . . . . . . . . . . . . . 530
Foreign exchange gain(loss) on translation of foreign operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531
Foreign exchange gain(loss) on translation of subsidiaries operations . . . . . . . . . . . . . . . . . . . . . . . . . . . 532
Fair value gain(loss) on effective portion of the hedge of net investments in foreign operations . . . . . . . . . . . . . 533
Share of OCI of associates/joint ventures, net of tax (reclassifiable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 534
Other reclassifiable OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 535
Reclassification of (gain)/loss on cash flow hedges to profit & loss a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . 536
Reclassification of (gain)/loss - cost of hedging to profit & loss a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 537
Reclassification of net (gain)/loss to profit & loss a/c on disposal of debt invt at FVTOCI . . . . . . . . . . . . . . . . . 538
Reclassification of translation and other (gain)/loss from equity on disposal/derecognition of foreign operation . . . . . . 539
Reclassification of other OCI to profit & loass a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540
Income tax on reclassifiable OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541
Deferred tax adjustment of OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542
Items that may not be reclassified to P&L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543
Gain on revaluation of PPE / intangible asset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544
Fair value gain(loss) on effective cash flow hedge/intrinsic value of option/spot element of forward contract (not reclassifiable)545
Cost of hedging/FV changes in time value of option/forward element of forward contract (not reclassifiable) . . . . . . . 546
Negative goodwill / gain arising on acquisition of subsidiaries/associates/Jvs . . . . . . . . . . . . . . . . . . . . . . . . 547
Gain(loss) on equity instruments through other comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . 548
Fair value gain(loss) on financial liability designated as FVTPL attributable to liability’s credit risk . . . . . . . . . . . . 549
Actuarial gain(loss) on defined-benefit retirement obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550
Share of OCI of associates/joint ventures, net of tax (not reclassifiable) . . . . . . . . . . . . . . . . . . . . . . . . . . 551
Other not reclassifiable OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 552
Income tax components of not reclassifiable OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553

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Aggregate deferred tax adjustment of not reclassifiable OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554

Total Comprehensive Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555
Total comprehensive income / (expenses) for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555
Reported total comprehensive income / (expenses) attributable to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556
Total comprehensive income / (expenses) attributable to owners of the company . . . . . . . . . . . . . . . . . . . . . . 557
Total comprehensive income / (expenses) attributable to non-controlling interests . . . . . . . . . . . . . . . . . . . . . 558
Total liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559
Total equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560
Equity attributable to owners of the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 561
Share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562
Paid up equity capital (net of forfeited & treasury capital) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563
Fully paid up equity capital (net of treasury capital) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 564
Treasury share / shares held by employee benefit trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 565
Partly paid up equity capital (net of forfeited capital) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 566
Equity component of preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567
Equity component of fully paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 568
Equity component of partly paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 569
Equity contributions / securities in the nature of capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570
Hybrid perpetual/capital securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571
Equity contribution from government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572
Forfeited equity capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573
Forfeited equity shares (no.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 574
Share application money & suspense account (incl equity comp of pref shares) . . . . . . . . . . . . . . . . . . . . . 575
Share application money and advances – equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 576
Share application money and advances – preference shares eqty component . . . . . . . . . . . . . . . . . . . . . . 577
Equity capital suspense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 578
Preference capital suspense account eqty component . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579
Money received against share warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 580
Equity component of convertible debt/bonds/notes reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 581
Equity component of Secured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . 583
Equity Component of Secured long term fully convertible debentures and bonds . . . . . . . . . . . . . . . . . . . 584
Equity Component of Secured long term partly convertible debentures and bonds . . . . . . . . . . . . . . . . . . 585
Equity Component of Secured long term optionally convertible debentures and bonds . . . . . . . . . . . . . . . . 586
Equity Component of Unsecured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . 587
Equity component of secured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . . . . 588
Equity component of unsecured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . . . 589
Equity component of Secured long term convertible debentures and bonds excl current portion . . . . . . . . . . . . 590
Equity component of Secured long term fully convertible debentures and bonds excl current portion . . . . . . . . 591
Equity component of Secured long term partly convertible debentures and bonds excl current portion . . . . . . . . 592
Equity component of Secured long term optionally convertible debentures and bonds excl current portion . . . . . . 593
Equity component of Unsecured long term convertible debentures and bonds excl current portion . . . . . . . . . . . 594
Equity component of secured long term foreign currency convertible bonds excl current portion . . . . . . . . . . . . 595
Equity component of unsecured long term foreign currency convertible bonds excl current portion . . . . . . . . . . 596
Equity component of Convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . 597
Equity component of Fully convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . . . . 598
Equity component of Partly convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . . . 599
Equity component of Optionally convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . 600
Equity component of Convertible unsecured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . 601
Equity component of secured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . . . . 602
Equity component of unsecured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . . . 603
Reserves and funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604
Security premium reserves (net of deductions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605
Additions during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 606
Less: utilised for issue of bonus shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 607
Sec prem resv used for issue expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 608
Sec prem resv used for write off of premium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609
Sec prem resv used for buy-back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 610

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Employee stock option reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611

Employee stock option reserve addition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 612
Employee stock option reserve used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 613
Capital, debt, investment & other reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 614
Capital reserves (incl. grants and subsidies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615
Subsidies and grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616
Debenture and bond redemption reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617
Capital redemption reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 618
Investment allowance reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 619
Dividend equalisation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 620
Foreign project reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621
Tariffs and dividend control reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622
Investment fluctuation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623
Surplus and deficit on mergers & acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 624
Foreign currency translation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625
Foreign currency monetary item translation difference a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626
Hedging reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627
Lease equalisation reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 628
Contingency reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629
Reserves for bad and doubtful loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630
Other contingency reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 631
Other statutory reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 632
Other specific reserves and funds (incl. development reserve fund) . . . . . . . . . . . . . . . . . . . . . . . . . . 633
Contingent Equity Reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 635
Share-based payment reserves (exclg. Esop reserve) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636
Other items of OCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637
Other specific reserves/funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638
Other revenue reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639
Dividend reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640
Revenue reserves other than dividend reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 641
Arrears of depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 642
Revaluation reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 643
Revaluation surplus (fixed assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 644
Revaluation of fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645
Revaluation of PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 646
Reversal of prior revaluation of fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 647
Reversal of prior revaluation of PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 648
Transfer to P & L account for depreciation during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 649
FVTOCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 650
Equity instruments through OCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 651
Debt instruments through OCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652
General reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 653
Surplus/deficit as at the end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654
Surplus/deficit as at the beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 655
Profit retained/Loss’ during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 656
Dividend paid and proposed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657
Equity dividend (including special dividend) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 658
Interim dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 659
Of which : Special interim dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 660
Final dividend (including special dividend) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 661
Of which : Special final dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 662
Preference dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 663
Dividend tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 664
Transfers to Surplus/deficit a/c from reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 665
Transfer from capital reserve (incl. grants, subsidies etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 666
Transfer from capital redemption reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 667
Transfer from securities premium reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668

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Transfer from debenture and bond redemption reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 669

Transfer from investment allowance reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 670
Transfer from export and foreign project reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 671
Transfer from tariffs and dividend control reserve (for electricity companies) . . . . . . . . . . . . . . . . . . . . 672
Transfer from other statutory reserves (including electricity related reserves) . . . . . . . . . . . . . . . . . . . . 673
Transfer from dividend equalisation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 674
Transfer from investment fluctuation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 675
Transfer from contingency reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 676
Transfer from amalgamation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 677
Transfer from foreign currency translation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 678
Transfer from foreign currency monetary item translation difference a/c . . . . . . . . . . . . . . . . . . . . . . 679
Transfer from hedging reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 680
Transfer from lease equalisation reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 681
Transfer from general reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 682
Transfer from other specific reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 683
Transfer from revaluation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 684
Transfer from revaluation surplus (fixed assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 685
Transfer from FVTOCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 686
Transfer from other revenue reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 687
Transfer from employee stock option reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 688
Transfer from overseas principals of banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 689
Transfer on account of merger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 690
Transfers to reserves from surplus/deficit a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 691
Transfer to capital reserve (incl. grants, subsidies etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 692
Transfer to capital redemption reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 693
Transfer to debenture and bond redemption reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 694
Transfer to investment allowance reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695
Transfer to dividend equalisation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696
Transfer to investment fluctuation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 697
Transfer to export and foreign project reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698
Transfer to tariffs and dividend control reserves (for electricity companies) . . . . . . . . . . . . . . . . . . . . . 699
Transfer to other statutory reserves (including electricity related reserves) . . . . . . . . . . . . . . . . . . . . . 700
Transfer to contingency reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 701
Transfer to foreign currency translation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 702
Transfer to foreign currency monetary item translation difference a/c . . . . . . . . . . . . . . . . . . . . . . . . 703
Transfer to hedging reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 704
Transfer to general reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705
Transfer to other specific reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 706
Transfer to revaluation reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707
Transfer to revaluation surplus (fixed assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 708
Transfer to FVTOCI reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709
Transfer to other revenue reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710
Transfer to employee stock option reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 711
Transfer to overseas principals of banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 712
Transfer on account of hiving off and demerger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713
OCI adjusted in retained earnings (during the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 714
Gain / (loss) on remeasurement of post-employee benefit obligation (net of tax) . . . . . . . . . . . . . . . . . . 715
Share of OCI of associate & JV (net of tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716
Gain / (loss) on transactions with NCI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 717
Other additions/(deduction) to surplus/deficit a/c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 718
(Reduction) in surplus on a/c of issue of bonus shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 719
Reduction in deficit on a/c of capital reduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720
(Reduction) in surplus on a/c of share buy back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 721
Revenue expenses directly charged to reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 722
Non-controlling interests / minority interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723
Non-current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724
Non-current financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 725

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Long term borrowings excl equity component of compound fin instruments . . . . . . . . . . . . . . . . . . . . . . . 726
Long term fully paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 728
Liability component of long term convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . 729
Long term non-convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730
Current portion of long term preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 731
Long term partly paid up preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 732
Liability component of preference Share application money pending allotment (non refundable) . . . . . . . . . . . 733
Long term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 734
Secured long term bank borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 735
Secured long term borrowings from group entities in banking business . . . . . . . . . . . . . . . . . . . . . . . 736
Unsecured long term bank borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 737
Unsecured long term borrowings from group entities in banking business . . . . . . . . . . . . . . . . . . . . . 738
Current portion of long term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739
Current portion of long term borrowings from group entities in banking business . . . . . . . . . . . . . . . . . 740
Long term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . . . . . 741
Secured long term financial institutional borrowings including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . 742
Secured long term borrowings from group entities in FI business including NBFC’s . . . . . . . . . . . . . . . . 743
Unsecured long term borrowings from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . 744
Unsecured long term borrowings from group entities in FI business including NBFC’s . . . . . . . . . . . . . . . 745
Current portion of long term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . 746
Current portion of long term borrowings from group entities in FI business including NBFC’s . . . . . . . . . . . 747
Long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 748
Secured long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 749
Secured long term borrowings from government of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750
Secured long term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 751
Unsecured long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 752
Unsecured long term borrowings from government of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 753
Unsecured long term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754
Current portion of long term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . 755
Long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756
Secured long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . 757
Unsecured long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . 758
Current portion of long term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . 759
Long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . . . . . . . 760
Secured long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . 761
Secured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 763
Secured long term zero interest bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 764
Liability component of Secured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . 765
Liability component of Secured long term fully convertible debentures and bonds . . . . . . . . . . . . . . . . 766
Liability component of Secured long term partly convertible debentures and bonds . . . . . . . . . . . . . . . 767
Liability component of Secured long term optionally convertible debentures and bonds . . . . . . . . . . . . . 768
Current portion of secured long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 769
Current portion of secured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . 770
Current portion of secured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . 771
Unsecured long term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . 772
Liability component of unsecured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . 774
Unsecured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775
Current portion of unsecured long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 776
Current portion of unsecured long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . 777
Current portion of unsecured long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . 778
Current portion of long term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 779
Current portion of long term convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 780
Current portion of long term non-convertible debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . 781
Long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . . . . . . . 782
Secured long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . 783
Secured long term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785
Liability component of secured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . . 786

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Secured long term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . 787

Secured long term ECBs excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788
Secured long term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 789
Unsecured long term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . 790
Unsecured long term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 792
Liability component of unsecured long term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . 793
Unsecured long term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . 794
Unsecured long term ECBs excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 795
Unsecured long term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 796
Of which : unsecured long term foreign currency sub-ordinated debt . . . . . . . . . . . . . . . . . . . . . . . . 797
Current portion of long term foreign currency borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 798
Long term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . . . . . . . 799
Secured long term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . . 800
Unsecured long term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . 801
Current portion of long term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . 802
Long term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 803
Secured long term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804
Secured long term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 805
Secured long term loans from group and assoc. business enterprises . . . . . . . . . . . . . . . . . . . . . . . . 806
Secured long term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 807
Unsecured long term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 808
Unsecured long term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 809
Unsecured long term loans from group & associate business enterprises . . . . . . . . . . . . . . . . . . . . . . 810
Unsecured long term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 811
Current portion of long term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 812
Current portion of long term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 813
Current portion of long term loans from group & associate business enterprises . . . . . . . . . . . . . . . . . . 814
Current portion of long term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . 815
Long term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 816
Secured long term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 817
Secured long term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818
Unsecured long term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 819
Unsecured long term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820
Current portion of long term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 821
Interest accrued and due (long term) on borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 822
Interest accrued and due (long term) on secured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823
Interest accrued and due (long term) on unsecured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824
Current portion of interest accrued and due (long term) on borrowings . . . . . . . . . . . . . . . . . . . . . . . . 825
Long term maturities of finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 826
Secured long term maturities of finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 827
Unsecured long term maturities of finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828
Current portion of long term maturities of finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . 829
Long term fixed deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 830
Long term fixed deposits from public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831
Long term fixed deposits from promoters, directors and shareholders. . . . . . . . . . . . . . . . . . . . . . . . . 832
Long term fixed deposits raised by financial institutions and NBFCs . . . . . . . . . . . . . . . . . . . . . . . . . 833
Current portion of long term fixed deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834
Current portion of long term fixed deposits from public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835
Current portion of long term fixed deposits from promoters, directors and shareholders. . . . . . . . . . . . . . . 836
Current portion of long term fixed deposits raised by financial institutions and NBFCs . . . . . . . . . . . . . . . 837
Other long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 838
Secured other long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840
Unsecured other long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 842
Current portion of other long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844
Long term sub-ordinated debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 846
Current portion of sub-ordinated debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 847
Long term borrowings from RBI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 848

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Current portion of borrowings from rbi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 849

Long term borrowings guaranteed by directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850
Current portion of long term borrowings guaranteed by directors . . . . . . . . . . . . . . . . . . . . . . . . . . . 852
Current portion of long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 853
Net long term borrowings excl equity component of compound fin instruments . . . . . . . . . . . . . . . . . . . . . 854
Long term fully paid up preference share capital excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . 854
Liability component of long term convertible preference share capital excl current portion . . . . . . . . . . . . . . 855
Long term non-convertible preference share capital excl current portion . . . . . . . . . . . . . . . . . . . . . . . 856
Long term partly paid up preference share capital excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . 857
Liability component of preference Share application money pending allotment ecp (non refundable) . . . . . . . . . 858
Long term borrowing from banks excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 859
Secured long term bank borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860
Secured long term borrowings from group entities in banking business excl current portion . . . . . . . . . . . . 861
Unsecured long term bank borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862
Unsecured long term borrowings from group entities in banking business excl current portion . . . . . . . . . . . 863
Long term borrowing from financial institutions including NBFC’s excl current portion . . . . . . . . . . . . . . . . 864
Secured long term financial institutional borrowings including NBFC’s excl current portion . . . . . . . . . . . . . 865
Secured long term borrowings from group entities in FI business including NBFC’s excl current portion . . . . . 866
Unsecured long term borrowings from financial institutions including NBFC’s excl current portion . . . . . . . . . 867
Unsecured long term borrowings from group entities in FI business including NBFC’s excl current portion . . . . 868
Long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . 869
Secured long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . . . 870
Secured long term borrowings from government of India excl current portion . . . . . . . . . . . . . . . . . . . 871
Secured long term borrowings from state governments excl current portion . . . . . . . . . . . . . . . . . . . . 872
Unsecured long term borrowings from central & state govt excl current portion . . . . . . . . . . . . . . . . . . . 873
Unsecured long term borrowings from government of India excl current portion . . . . . . . . . . . . . . . . . . 874
Unsecured long term borrowings from state governments excl current portion . . . . . . . . . . . . . . . . . . . 875
Long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . . . . . . . . 876
Secured long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . . . 877
Unsecured long term borrowings syndicated across banks & institutions excl current portion . . . . . . . . . . . . 878
Long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . . . . . . . . 879
Secured long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . . 880
Secured long term non-convertible debentures and bonds excl current portion . . . . . . . . . . . . . . . . . . . 882
Secured long term zero interest bonds excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . 883
Liability component of Secured long term convertible debentures and bonds excl current portion . . . . . . . . . 884
Liability component of Secured long term fully convertible debentures and bonds excl current portion . . . . . 885
Liability component of Secured long term partly convertible debentures and bonds excl current portion . . . . . 886
Liability component of Secured long term optionally convertible debentures and bonds excl current portion . . . 887
Unsecured long term debentures and bonds excl equity component of convt deb & bonds (ecp) . . . . . . . . . . . 888
Liability component of unsecured long term convertible debentures and bonds excl current portion . . . . . . . . 890
Unsecured long term non-convertible debentures and bonds excl current portion . . . . . . . . . . . . . . . . . . 891
Long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . . . . . . . . 892
Secured long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . . 893
Secured long term foreign currency non-convertible bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . 895
Liability component of secured long term foreign currency convertible bonds (ecp) . . . . . . . . . . . . . . . . 896
Secured long term foreign currency borrowings excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . 897
Secured long term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898
Secured long term foreign supplier’s/buyer’s credit (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 899
Unsecured long term foreign currency borrowings excl equity component of convt bonds (ecp) . . . . . . . . . . . 900
Unsecured long term foreign currency non-convertible bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . 902
Liability component of unsecured long term foreign currency convertible bonds (ecp) . . . . . . . . . . . . . . . 903
Unsecured long term foreign currency borrowings excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . 904
Unsecured long term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 905
Unsecured long term foreign supplier’s/buyer’s credit (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 906
Of which : unsecured long term foreign currency sub-ordinated debt (ecp) . . . . . . . . . . . . . . . . . . . . . 907
Long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . . . . . . . 908
Secured long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . . 909

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Unsecured long term loans from promoters, directors and shareholders (individuals) excl current portion . . . . . . 910
Long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 911
Secured long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 912
Secured long term loans from subsidiary companies excl current portion . . . . . . . . . . . . . . . . . . . . . . 913
Secured long term loans from group and assoc. business enterprises excl current portion . . . . . . . . . . . . . . 914
Secured long term loans from other business enterprises excl current portion . . . . . . . . . . . . . . . . . . . . 915
Unsecured long term inter-corporate loans excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . 916
Unsecured long term loans from subsidiary companies excl current portion . . . . . . . . . . . . . . . . . . . . 917
Unsecured long term loans from group & associate business enterprises excl current portion . . . . . . . . . . . . 918
Unsecured long term loans from other business enterprises excl current portion . . . . . . . . . . . . . . . . . . 919
Long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 920
Secured long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 921
Secured long term domestic supplier’s/buyer’s credit excl current portion . . . . . . . . . . . . . . . . . . . . . 922
Unsecured long term deferred credit excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 923
Unsecured long term domestic supplier’s/buyer’s credit excl current portion . . . . . . . . . . . . . . . . . . . . 924
Interest accrued and due (long term) on borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . 925
Interest accrued and due (long term) on secured borrowings excl current portion . . . . . . . . . . . . . . . . . . . 926
Interest accrued and due (long term) on unsecured borrowings excl current portion . . . . . . . . . . . . . . . . . 927
Long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . 928
Secured long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . . 929
Unsecured long term maturities of finance lease obligations excl current portion . . . . . . . . . . . . . . . . . . . 930
Long term fixed deposits excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931
Long term fixed deposits from public excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932
Long term fixed deposits from promoters, directors and shareholders excl current portion . . . . . . . . . . . . . . 933
Long term fixed deposits raised by financial institutions and NBFCs excl current portion . . . . . . . . . . . . . . 934
Other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 935
Secured other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 937
Unsecured other long term borrowings excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 939
Sub-ordinated debt excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 941
Bank borrowing from rbi excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942
Long term borrowings guaranteed by directors excl current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . 943
Long term trade and capital payables and acceptanaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945
Long term trade and capital payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 946
Long term trade payables for goods and services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 947
Long term payables/creditors for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 948
Long term payables for capital works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 949
Of which: long term trade payables owed to related parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 950
Of which: long term retention money of vendors/suppliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 951
Long term acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952
Other long term financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 953
Long term security deposits and trade deposits and dealer deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . 954
Long term security deposits and trade deposits and dealer deposits from group companies (fin) . . . . . . . . . . . 955
Long term retention deposits (excl vendors/suppliers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956
Long term deposits from employees (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 957
Interest accrued but not due (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 958
Interest accrued but not due on long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959
Interest accrued and not due on secured borrowings (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . 960
Interest accrued and not due on unsecured borrowings (long term) . . . . . . . . . . . . . . . . . . . . . . . . . 961
Interest accrued on trade payables (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 962
Interest accrued on others (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963
Long term provision for premium payable on redemption of bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 964
Financial derivative instruments (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 965
Forward contracts (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967
Swaps (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 968
Future contracts (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 969
Options (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970
Embedded derivatives (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 971

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Other/unspecified financial derivative instruments (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . 972

Financial derivative instruments designated as hedge(non-current liabilities) . . . . . . . . . . . . . . . . . . . . . 973
Financial derivative instruments not designated as hedge(non-current liabilities) . . . . . . . . . . . . . . . . . . . 974
Contingent / deferred consideration (non-current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975
Long term financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976
Long term financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 977
Liability component of preference capital suspense account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 978
Long term financial guarantee obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979
Misc. non-current financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 980
Non-current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 981
Current tax liabilities / Corporate tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 982
Other direct & indirect tax provisions (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983
Wealth tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 984
Agricultural tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 986
Provision for indirect taxes (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 987
Other direct tax provision (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988
Provision for employee benefits (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989
Provision for gratuity (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990
Provision for vrs (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 991
Long term provision for other employee related issues (leave, wage agreement, etc.) . . . . . . . . . . . . . . . . . . 992
Provision for long term trade receivables, long term advances & npas . . . . . . . . . . . . . . . . . . . . . . . . . . 993
Provision for long term trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 994
Provision for long term advances & npas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 995
Long term provision for restoration costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 997
Long term provision for warranty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 998
Long term provision for estimated loss on onerous contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 999
Long term provision for inventories incl prov for slow moving inventories . . . . . . . . . . . . . . . . . . . . . . . . 1000
Long term provision for restructuring costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1001
Other non current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1002
Deferred tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1003
Other long term non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1004
Long term security deposits and trade deposits and dealer deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . 1005
Long term security deposits and trade deposits and dealer deposits from group companies (non-fin) . . . . . . . . . . 1006
Long term advances from customers on capital account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1007
Long term advances from customers on capital account from group companies . . . . . . . . . . . . . . . . . . . . 1008
Long term advances from customers on revenue account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1009
Long term advances from customers on revenue account from group companies . . . . . . . . . . . . . . . . . . . . 1010
Long term deposits from employees (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1011
Other long term non-financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1012
Other long term non-financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . . 1013
Deferred income (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1014
Deferred government grant (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1015
Non-current regulatory deferral liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1016
Inter-office/branch adjustments (long term liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1017
Misc. non-current non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1018
Liabilities associated with group of asset held for sale & discontinued operations (long term) . . . . . . . . . . . . . . . 1019
Current liabilities & provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1020
Current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1021
Current financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1022
Short term borrowings excl equity component of compound fin instruments . . . . . . . . . . . . . . . . . . . . . . 1023
Short term fully paid up preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1024
Liability component of short term convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . 1025
Short term non-convertible preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1026
Short term partly paid up preference share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1027
Short-term borrowing from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1028
Secured short-term borrowings from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1029
Secured short term bank overdraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1030

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Secured short term cash credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1031

Bills discounted with bank (secured) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1032
Secured short-term borrowings from group entities in banking business . . . . . . . . . . . . . . . . . . . . . 1033
Unsecured short-term borrowings from banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1034
Bills discounted with bank (unsecured) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1035
Unecured short-term borrowings from group entities in banking business . . . . . . . . . . . . . . . . . . . . . 1036
Short term borrowing from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . . . . . . . . . 1037
Secured short term financial institutional borrowings including NBFC’s . . . . . . . . . . . . . . . . . . . . . . 1038
Secured short-term borrowings from group entities in FI business including NBFC’s . . . . . . . . . . . . . . . 1039
Unsecured short term borrowings from financial institutions including NBFC’s . . . . . . . . . . . . . . . . . . 1040
Unsecured short-term borrowings from group entities in FI business including NBFC’s . . . . . . . . . . . . . 1041
Short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1042
Secured short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1043
Secured short term borrowings from government of india . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1044
Secured short term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1045
Unsecured short term borrowings from central & state govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1046
Unsecured short term borrowings from government of india . . . . . . . . . . . . . . . . . . . . . . . . . . . 1047
Unsecured short term borrowings from state governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1048
Short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1049
Secured short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . . 1050
Unsecured short term borrowings syndicated across banks & institutions . . . . . . . . . . . . . . . . . . . . . . 1051
Short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . . . . . . . 1052
Secured short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . . 1053
Non-convertible secured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1055
Secured short term zero interest bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1056
Liability component of convertible secured short term debentures . . . . . . . . . . . . . . . . . . . . . . . . 1057
Liability component of fully convertible secured short term debentures and bonds . . . . . . . . . . . . . . . 1058
Liability component of partly convertible secured short term debentures and bonds . . . . . . . . . . . . . . 1059
Liability component of optionally convertible secured short term debentures and bonds . . . . . . . . . . . . 1060
Unsecured short term debentures and bonds excl equity component of convt deb & bonds . . . . . . . . . . . . . 1061
Liability component of convertible unsecured short term debentures and bonds . . . . . . . . . . . . . . . . . 1063
Non-convertible unsecured short term debentures and bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 1064
Short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . . . . . . . 1065
Secured short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . . 1066
Secured short term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1067
Liability component of secured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . . 1068
Secured short term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . . . 1069
Secured short term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1070
Secured short term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1071
Unsecured short term foreign currency borrowings excl equity component of convt bonds . . . . . . . . . . . . . 1072
Unsecured short term foreign currency non-convertible bonds . . . . . . . . . . . . . . . . . . . . . . . . . . 1073
Liability component of unsecured short term foreign currency convertible bonds . . . . . . . . . . . . . . . . . 1074
Unsecured short term foreign currency borrowings excluding bonds . . . . . . . . . . . . . . . . . . . . . . . 1075
Unsecured short term ECBs excluding bonds (ecp) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1076
Unsecured short term foreign supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1077
Of which : unsecured short term foreign currency sub-ordinated debt . . . . . . . . . . . . . . . . . . . . . . . 1078
Short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . . . . . . 1079
Secured short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . . . 1080
Unsecured short term loans from promoters, directors and shareholders (individuals) . . . . . . . . . . . . . . . 1081
Short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1082
Secured short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1083
Secured short term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1084
Secured short term loans from group and assoc. business enterprises . . . . . . . . . . . . . . . . . . . . . . . 1085
Secured short term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1086
Unsecured short term inter-corporate loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1087
Unsecured short term loans from subsidiary companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1088
Unsecured short term loans from group & associate business enterprises . . . . . . . . . . . . . . . . . . . . . 1089

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Unsecured short term loans from other business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1090

Short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1091
Secured short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1092
Secured short term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1093
Unsecured short term deferred credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1094
Unsecured short term domestic supplier’s/buyer’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1095
Interest accrued and due on borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1096
Interest accrued and due on secured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1097
Interest accrued and due on unsecured borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1098
Short term fixed deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1099
Short term fixed deposits from public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100
Short term fixed deposits from promoters, directors and shareholders. . . . . . . . . . . . . . . . . . . . . . . . 1101
Short term fixed deposits raised by financial institutions and NBFCs . . . . . . . . . . . . . . . . . . . . . . . . 1102
Short term commercial papers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1103
Maximum short term commercial paper outstanding during the year . . . . . . . . . . . . . . . . . . . . . . . . 1104
Short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1105
Secured short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1106
Unsecured short term finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1107
Other short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1108
Other secured short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1109
Other unsecured short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1110
Short term borrowings guaranteed by directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1111
Short term trade payables and acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1112
Short term trade payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1113
Sundry trade payables for goods and services (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1114
Sundry payables/creditors for expenses (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1115
Sundry trade payables for capital works (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1116
Of which: short term trade payables owed to related parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1117
Of which: short term retention money of vendors/suppliers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1118
Short term acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1119
Other short term financial liabilitites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1120
Current maturities of long term debt & lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1121
Current maturities of long term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1122
Current maturities of finance lease obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1123
Current maturities of secured finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1124
Current maturities of unsecured finance lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1125
Short term security, trade and dealer deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1126
Short term security, trade and dealer deposits from group companies (fin) . . . . . . . . . . . . . . . . . . . . . 1127
Short term retention deposits (excl vendors/suppliers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1128
Short term deposits from employees (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1129
Interest accrued but not due (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1130
Interest accrued but not due on borrowings (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1131
Interest accrued and not due on secured borrowings (short term) . . . . . . . . . . . . . . . . . . . . . . . . . 1132
Interest accrued and not due on unsecured borrowings (short term) . . . . . . . . . . . . . . . . . . . . . . . . 1133
Interest accrued on trade payables (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1134
Interest accrued on others (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1135
Share application money and advances - oversubscribed and refundable amount . . . . . . . . . . . . . . . . . . . 1136
Share application money and advances – equity – oversubscribed and refundable amount . . . . . . . . . . . . . 1137
Share application money refundable – preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1138
Short term provision for payment payable on redemption of bonds . . . . . . . . . . . . . . . . . . . . . . . . . . 1139
Financial derivative instruments (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1140
Forward contracts (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1142
Swaps (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1143
Future contracts (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1144
Options (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1145
Embedded derivatives (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1146
Other/unspecified financial derivative instruments (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . 1147

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Financial derivative instruments designated as hedge(current liabilities) . . . . . . . . . . . . . . . . . . . . . . 1148

Financial derivative instruments not designated as hedge(current liabilities) . . . . . . . . . . . . . . . . . . . . 1149
Contingent / deferred consideration (current liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1150
Short term financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1151
Short term financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1152
Dividend payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1153
Interim dividend payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1154
Final dividend payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1155
Recallable/defaulted loans/borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1156
Interest on recallable/defaulted loans/borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1157
Short term financial guarantee obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1158
Accrued expenses payable (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1159
Misc. current financial liabilities(incl lease terminal adj) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1160
Unclaimed dividend payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1161
Unclaimed and unpaid public deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1162
Unclaimed and unpaid portion of redeemed preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1163
Unclaimed and unpaid portion of redeemed debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1164
Other unclaimed and unpaid dues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1165
Other short term non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1166
Deferred income liabilities (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1167
Deferred government grant (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1168
Statutory remittances payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1169
Income tax / witholding tax / tds payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1170
Dividend tax payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1171
DDT payable - dividend on equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1172
DDT payable - dividend on preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1173
DDT payable - dividend on preference shares classified as liability . . . . . . . . . . . . . . . . . . . . . . . . 1174
DDT payable - dividend on preference shares classified as equity . . . . . . . . . . . . . . . . . . . . . . . . . 1175
Indirect taxes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1176
Statutory employee benefits payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1177
Short term security, trade and dealer deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1178
Short term security, trade and dealer deposits from group companies (non-fin) . . . . . . . . . . . . . . . . . . . . 1179
Short term advances from customers on capital account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1180
Short term advances from customers on capital account from group companies . . . . . . . . . . . . . . . . . . . 1181
Short term advances from customers on revenue account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1182
Excess of progress billings over contract costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1183
Short term advances from customers on revenue account from group companies . . . . . . . . . . . . . . . . . . . 1184
Short term deposits from employees (non finance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1185
Other short term non-financial advances received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1186
Other short term non-financial advances received from group companies . . . . . . . . . . . . . . . . . . . . . . . 1187
Current regulatory deferral liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1188
Inter-office/branch adjustments (liabilities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1189
Misc. current non-financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1190
Current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1191
Current tax liabilities / Corporate tax provision (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1192
Other short term direct & indirect tax provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1193
Wealth tax provision (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1194
Agricultural tax provision (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1195
Short term provision for indirect taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1196
Other short term direct tax provision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1197
Short term provision for bad and doubtful advances and debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1198
Short term provision for doubtful trade receivables o/s for over six months . . . . . . . . . . . . . . . . . . . . . . . 1199
Short term provision for doubtful trade receivables o/s for less than six months . . . . . . . . . . . . . . . . . . . . 1200
Short term provision for advances and NPAs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1201
Dividend provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1202
Provision for interim dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1203
Provision for interim equity dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1204

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Provision for interim preference dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1205

Provision for final dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1206
Provision for equity dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1207
Provision for preference dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1208
Dividend tax provision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1209
Short term provision for employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1210
Short term provision for gratuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1211
Short term provision for VRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1212
Provision for other employee related issues (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1213
Short term provision for restoration costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1214
Short term provision for warranty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1215
Short term provision for estimated loss on onerous contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1216
Short term provision for inventories incl prov for slow moving inventories . . . . . . . . . . . . . . . . . . . . . . . . 1217
Short term provision for restructuring costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1218
Other current provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1219
Liabilities associated with group of asset held for sale & discontinued operations (short term) . . . . . . . . . . . . . . . 1220
Investor education and protection fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1221
Unclaimed and unpaid dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1222
Unclaimed and unpaid fixed deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1223
Unclaimed and unpaid debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1224
Unclaimed and unpaid interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1225
Unclaimed and unpaid others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1226
Of which current liabilities and provisions due to ssis and smes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1227
Addendum Information of Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1228
Authorised Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1228
Authorised equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1228
Authorised preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1229
Authorised unclassified shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1230
Authorised equity capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1231
Authorised preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1232
Authorised unclassified capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1233
Issued Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1234
Issued equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1234
Issued preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1235
Issued equity capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1236
Issued preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1237
Subscribed Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1238
Subscribed equity shares (net of forfeited & treasury shares) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1238
Subscribed preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1239
Subscribed equity capital (net of forfeited & treasury capital) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1240
Subscribed preference capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1241
Paid Up Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1242
Paid up equity shares (net of forfeited & treasury shares) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1242
Paid up preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1243
Movement of equity shares (number) during the year (Gross of treasury shares) . . . . . . . . . . . . . . . . . . . . . . 1244
Equity shares at the beginning of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1244
Issue of Equity shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1245
Equity shares issued for cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1246
Equity shares issued under IPO/FPO during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1247
Equity shares issued against exercise of share options during the year (Nos) . . . . . . . . . . . . . . . . . . . . . 1248
Equity shares issued against exercise of warrants during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1249
Rights shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1250
Other issue of equity shares for cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1251
Equity shares issued for other than cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1252
Equity shares issued in consideration for the acquisition during the year (Nos) . . . . . . . . . . . . . . . . . . . . 1253
Equity shares issued against conversion of convertible loans / bonds / notes during the year (Nos) . . . . . . . . . . 1254
Equity shares issued against exercise of share options during the year (Nos) (non-cash) . . . . . . . . . . . . . . . 1255

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Equity shares issued against conversion of preference shares during the year (Nos) . . . . . . . . . . . . . . . . . 1256
Equity shares issued against conversion of ecb, fccb. during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . 1257
Sub-division of shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1258
Bonus shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1259
Other issue of equity shares for other than cash during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1260
Reduction in equity shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1261
Buy back of shares during the year - shares (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1262
Reduction in equity capital during the year (other than buy-back) - shares (Nos) . . . . . . . . . . . . . . . . . . . . 1263
Reduction in equity shares due to consolidation during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1264
Reduction in equity shares due to cancellation during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . 1265
Equity shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1266
Movement in treasury shares/shares held by employee benefit trust (Nos) . . . . . . . . . . . . . . . . . . . . . . . . 1267
Treasury shares at the beginning of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1267
Treasury shares purchased / boughtback / sub-divided during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . 1268
Treasury shares reissued / consolidated during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1269
Treasury shares cancelled during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1270
Treasury shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1271
Movement of preference shares during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1272
Preference shares at the beginning of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1272
Preference shares issued during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1273
Preference shares converted / redeem during the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1274
Preference shares at the end of the year (Nos) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1275
Reduction in equity capital during the year - amount (par value) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1276
Buy back of shares during the year - amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1277
Reduction in equity capital (other than buy-back) – amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1278
Total amount paid on buy-back including premium during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1279
Number of shares held by holding co./ultimate holding co. & group companies thereof . . . . . . . . . . . . . . . . . 1280
Percentage of shares held by holding co./ultimate holding co. & group companies thereof . . . . . . . . . . . . . . . . 1281
Equity shares alloted during past five years without payment being received in cash . . . . . . . . . . . . . . . . . . . 1282
Equity shares alloted during past five years pursuant to the scheme of mergers & acquisitions . . . . . . . . . . . . . 1283
Equity shares alloted during past five years on conversion of loans and debt . . . . . . . . . . . . . . . . . . . . . . 1284
Equity shares alloted during past five years on conversion of ECB, FCCB. . . . . . . . . . . . . . . . . . . . . . . . 1285
Equity shares alloted during past five years pursuant to ESOPs (non-cash) . . . . . . . . . . . . . . . . . . . . . . . 1286
Equity share alloted during past five years on conversion of preference share . . . . . . . . . . . . . . . . . . . . . . 1287
Equity shares issued against adrs/gdrs during past five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1288
Equity shares re-converted in adrs and gdrs. during past five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1290
Bonus shares issued during past five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1291
Call in arrears amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1292
From directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1293
From others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1294
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1295
Non-current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1296
Net intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1297
Net goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1298
Gross goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1299
Additions to goodwill during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1300
Additions to goodwill during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1301
Additions to goodwill during the year due to currency translation/restatement differences . . . . . . . . . . . . . . 1302
Deductions from goodwill during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1303
Deduction from goodwill during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1304
Deductions from goodwill during the year due to currency translation/restatement differences . . . . . . . . . . . . 1305
Transfers from goodwill into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1306
Cumulative depreciation on goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1307
Depreciation on goodwill for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1308
Gross goodwill on consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1309
Net software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1310
Gross software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1311

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Additions to software during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1312

Additions to software during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1313
Additions to software during the year due to currency translation/restatement differences . . . . . . . . . . . . . . 1314
Deductions from software during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1315
Deduction from software during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1316
Deductions from software during the year due to currency translation/restatement differences . . . . . . . . . . . . 1317
Transfers from software into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1318
Cumulative depreciation on software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1319
Depreciation on software for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1320
Net mining rights/intangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1321
Gross mining rights/intangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1322
Additions to mining rights etc during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1323
Additions to mining rights etc during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . 1324
Additions to mining rights etc during the year due to currency translation/restatement differences . . . . . . . . . . 1325
Deductions from mining rights etc during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1326
Deduction from mining rights etc during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . 1327
Deductions from mining rights etc during the year due to currency translation/restatement differences . . . . . . . . 1328
Transfers from mining rights etc into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . 1329
Cumulative depreciation on mining rights//intangible exploration and evaluation assets . . . . . . . . . . . . . . . . 1330
Depreciation on mining rights etc for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1331
Net licenses & trade related rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1332
Gross licenses & trade related rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1333
Additions to licenses & trade related rights during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1334
Additions to licenses & trade related rights during the year due to revaluation . . . . . . . . . . . . . . . . . . . . 1335
Additions to licenses & trade related rights during the year due to currency translation/restatement differences . . . 1336
Deductions from licenses & trade related rights during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1337
Deduction from licenses & trade related rights during the year due to revaluation . . . . . . . . . . . . . . . . . . 1338
Deductions from licenses & trade related rights during the year due to currency translation/restatement differences . 1339
Transfers from licenses & trade related rights into non-current asset held for sale . . . . . . . . . . . . . . . . . . 1340
Cumulative depreciation on licenses & trade related rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1341
Depreciation on licenses & trade related rights for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1342
Net brands & trademark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1343
Gross brands / trademark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1344
Additions to brands / trademark during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1345
Additions to brands / trademark during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . 1346
Additions to brands/trademark during the year due to currency translation/restatement differences . . . . . . . . . . 1347
Deductions from brands / trademark during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1348
Deduction from brands/trademark during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . 1349
Deductions from brands/trademark during the year due to currency translation/restatement differences . . . . . . . 1350
Transfers from brands/trademark into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . 1351
Cumulative depreciation on brands / trademark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1352
Depreciation on brands / trademark for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1353
Net patents & copyrights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1354
Gross patents & copyrights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1355
Additions to patents & copyrights during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1356
Additions to patents & copyrights during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . 1357
Additions to patents & copyrights during the year due to currency translation/restatement differences . . . . . . . . 1358
Deductions from patents & copyrights during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1359
Deduction from patents & copyrights during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . 1360
Deductions from patents & copyrights during the year due to currency translation/restatement differences . . . . . 1361
Transfers from patents & copyrights into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . 1362
Cumulative depreciation on patents & copyrights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1363
Depreciation on patents & copyrights for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1364
Net technical knowhow including product designs/formulae etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1365
Gross technical knowhow inclusing product designs / formulae etc. . . . . . . . . . . . . . . . . . . . . . . . . . . 1366
Additions to technical knowhow including product designs / formulae etc. during the year . . . . . . . . . . . . . . 1367
Additions to technical knowhow including product designs / formulae etc. during the year due to revaluation . . . . 1368

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Additions to technical knowhow including product designs / formulae etc. during the year due to currency translation/restatement differenc
Deductions from technical knowhow including product designs / formulae etc. during the year . . . . . . . . . . . 1370
Deduction from technical knowhow including product designs / formulae etc. during the year due to revaluation . . 1371
Deductions from technical knowhow including product designs / formulae etc. during the year due to currency translation/restatement diffe
Transfers from technical knowhow including product designs / formulae etc. into non-current asset held for sale . . 1373
Cumulative depreciation on technical knowhow including product designs / formulae etc. . . . . . . . . . . . . . . . 1374
Depreciation on technical knowhow including product designs / formulae etc. for the year . . . . . . . . . . . . . . 1375
Net other intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1376
Gross other intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1377
Additions to other intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1378
Additions to other intangible assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . 1379
Additions to other intangible assets during the year due to currency translation/restatement differences . . . . . . . 1380
Deductions from other intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1381
Deduction from other intangible assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . 1382
Deductions from other intangible assets during the year due to currency translation/restatement differences . . . . . 1383
Transfers from other intangible assets into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . 1384
Cumulative depreciation on other intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1385
Depreciation on other intangible assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1386
Gross intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1387
Total additions to intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1388
Additions to intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1389
Additions to intangible assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . 1390
Additions to intangible assets during the year due to currency translation/restatement differences . . . . . . . . . . 1391
Total deductions from intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1392
Deductions from intangible assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1393
Deduction from intangible assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . 1394
Deductions from intangible assets during the year due to currency translation/restatement differences . . . . . . . . 1395
Transfers from intangible assets into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . 1396
Cumulative depreciation on intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1397
Depreciation on intangible assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1398
Net property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1399
Net land and buildings, excl expl & evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1400
Net freehold & leasehold land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1401
Gross freehold & leasehold land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1402
Additions to freehold & leasehold land during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1403
Additions to freehold & leasehold land during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . 1404
Additions to freehold & leasehold land during the year due to currency translation/restatement differences . . . . 1405
Deductions from freehold & leasehold land during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1406
Deduction from freehold & leasehold land during the year due to revaluation . . . . . . . . . . . . . . . . . . . 1407
Deductions from freehold & leasehold land during the year due to currency translation/restatement differences . . 1408
Transfers from freehold & leasehold land into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . 1409
Cumulative depreciation on freehold & leasehold land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1410
Depreciation on freehold & leasehold land for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1411
Net freehold land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1412
Net leasehold land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1413
Net mining / oil & gas properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1414
Gross mining / oil & gas properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1415
Additions to mining / oil & gas properties during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1416
Additions to mining / oil & gas properties during the year due to revaluation . . . . . . . . . . . . . . . . . . . . 1417
Additions to mining /oil & gas properties during the year due to currency translation/restatement differences . . . 1418
Deductions from mining / oil & gas properties during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1419
Deduction from mining / oil & gas properties during the year due to revaluation . . . . . . . . . . . . . . . . . . 1420
Deductions from mining / oil & gas properties during the year due to currency translation/restatement differences 1421
Transfers from mining / oil & gas properties into non-current asset held for sale . . . . . . . . . . . . . . . . . . 1422
Cumulative depreciation on mining / oil & gas properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1423
Depreciation on mining / oil & gas properties for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1424
Net biological assets - bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1425

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Gross biological assets - bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1426

Additions to biological assets - bearer plants during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1427
Additions to biological assets - bearer plants during the year due to revaluation . . . . . . . . . . . . . . . . . . 1428
Additions to biological assets - bearer plants during the year due to currency translation/restatement differences . 1429
Deductions from biological assets - bearer plants during the year . . . . . . . . . . . . . . . . . . . . . . . . . . 1430
Deduction from biological assets - bearer plants during the year due to revaluation . . . . . . . . . . . . . . . . . 1431
Deductions from biological assets - bearer plants during the year due to currency translation/restatement differences1432
Transfers from biological assets - bearer plants into non-current asset held for sale . . . . . . . . . . . . . . . . . 1433
Cumulative depreciation on biological assets - bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1434
Depreciation on biological assets - bearer plants for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1435
Net leasehold improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1436
Gross leasehold improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1437
Additions to leasehold improvements during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1438
Additions to leasehold improvements during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . 1439
Additions to leasehold improvements during the year due to currency translation/restatement differences . . . . . 1440
Deductions from leasehold improvements during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1441
Deduction from leasehold improvements during the year due to revaluation . . . . . . . . . . . . . . . . . . . . 1442
Deductions from leasehold improvements during the year due to currency translation/restatement differences . . . 1443
Transfers from leasehold improvements into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . 1444
Cumulative depreciation on leasehold improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1445
Depreciation on leasehold improvements for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
Net buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1447
Gross buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1448
Additions to buildings during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1449
Additions to buildings during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1450
Additions to buildings during the year due to currency translation/restatement differences . . . . . . . . . . . . . 1451
Deductions from buildings during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1452
Deduction from buildings during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1453
Deductions from buildings during the year due to currency translation/restatement differences . . . . . . . . . . . 1454
Transfers from buildings into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1455
Cumulative depreciation on buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1456
Depreciation on buildings for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1457
Gross land and buildings, excl expl & evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1458
Additions to land and buildings, excl expl & evaluation assets during the year . . . . . . . . . . . . . . . . . . . . 1459
Additions to land and buildings, excl expl & evaluation assets during the year due to revaluation . . . . . . . . . . 1460
Additions to land and buildings, excl expl & evaluation assets during the year due to currency translation/restatement differences1461
Deductions from land and buildings, excl expl & evaluation assets during the year . . . . . . . . . . . . . . . . . . 1462
Deductions from land and buildings, excl expl & evaluation assets during the year due to revaluation . . . . . . . . 1463
Deductions from land and buildings, excl expl & evaluation assets during the year due to currency translation/restatement differences1464
Transfers from land and buildings, excl expl & evaluation assets into non-current asset held for sale . . . . . . . . . 1465
Cumulative depreciation on land and buildings, excl expl & evaluation assets . . . . . . . . . . . . . . . . . . . . . 1466
Depreciation on land and buildings, excl expl & evaluation assets for the year . . . . . . . . . . . . . . . . . . . . 1467
Net plant & machinery, computers and electrical installations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1468
Net plant and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1469
Gross plant and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1470
Additions to plant and machinery during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1471
Additions to plant and machinery during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . 1472
Additions to plant & machinery during the year due to currency translation/restatement differences . . . . . . . . 1473
Deductions from plant and machinery during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1474
Deductions from plant & machinery during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . 1475
Deductions from plant & machinery during the year due to currency translation/restatement differences . . . . . . 1476
Transfers from plant & machinery into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . 1477
Cumulative depreciation on plant and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1478
Depreciation on plant and machinery for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1479
Net computers and IT systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1480
Gross computers and IT systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1481
Additions to computers and IT systems during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1482

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Additions to computers and IT systems during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . 1483
Additions to computers & IT systems during the year due to currency translation/restatement differences . . . . . 1484
Deductions from computers and IT systems during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1485
Deductions from computers & IT systems during the year due to revaluation . . . . . . . . . . . . . . . . . . . . 1486
Deductions from computers & IT systems during the year due to currency translation/restatement differences . . . 1487
Transfers from computers & IT systems into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . 1488
Cumulative depreciation on computers and IT systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1489
Depreciation on computers and IT systems for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1490
Net electrical installations & fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1491
Gross electrical installations and fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492
Additions to electrical installations and fittings during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1493
Additions to electrical installations and fittings during the year due to revaluation . . . . . . . . . . . . . . . . . 1494
Additions to electrical installations & fittings during the year due to currency translation/restatement differences . 1495
Deductions from electrical installations and fittings during the year . . . . . . . . . . . . . . . . . . . . . . . . . 1496
Deductions from electrical installations & fittings during the year due to revaluation . . . . . . . . . . . . . . . . 1497
Deductions from electrical installations & fittings during the year due to currency translation/restatement differences1498
Transfers from electrical installations & fittings into non-current asset held for sale . . . . . . . . . . . . . . . . 1499
Cumulative depreciation on electrical installations & fittings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1500
Depreciation on electrical installations & fittings for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1501
Gross plant & machinery, computers and electrical installations . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1502
Additions to plant & machinery, computers and electrical installations during the year . . . . . . . . . . . . . . . . 1503
Additions to plant & machinery, computers and electrical installations during the year due to revaluation . . . . . . 1504
Additions to plant & machinery, computers and electrical installations during the year due to currency translation/restatement differences15
Deductions from plant & machinery, computers and electrical installations during the year . . . . . . . . . . . . . 1506
Deductions from plant & machinery, computers and electrical installations during the year due to revaluation . . . . 1507
Deductions from plant & machinery, computers and electrical installations during the year due to currency translation/restatement differenc
Transfers from plant & machinery, computers and electrical installations into non-current asset held for sale . . . . 1509
Cumulative depreciation on plant & machinery, computers and electrical installations . . . . . . . . . . . . . . . . . 1510
Depreciation on plant & machinery, computers and electrical installations for the year . . . . . . . . . . . . . . . . 1511
Net transport & communication equipment and infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1512
Net transport & other infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1513
Gross transport & other infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1514
Additions to transport & other infrastructure during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1515
Additions to transport & other infrastructure during the year due to revaluation . . . . . . . . . . . . . . . . . . 1516
Additions to transport & other infrastructure during the year due to currency translation/restatement differences . 1517
Deductions from transport & other infrastructure during the year . . . . . . . . . . . . . . . . . . . . . . . . . . 1518
Deductions from transport & other infrastructure during the year due to revaluation . . . . . . . . . . . . . . . . 1519
Deductions from transport & other infrastructure during the year due to currency translation/restatement differences1520
Transfers from transport & other infrastructure into non-current asset held for sale . . . . . . . . . . . . . . . . . 1521
Cumulative depreciation on transport & other infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1522
Depreciation on transport & other infrastructure for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1523
Net transport equipment and vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1524
Gross transport equipment and vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1525
Additions to transport equipment and vehicles during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1526
Additions to transport equipment and vehicles during the year due to revaluation . . . . . . . . . . . . . . . . . . 1527
Additions to transport equipment and vehicles during the year due to currency translation/restatement differences 1528
Deductions from transport equipment and vehicles during the year . . . . . . . . . . . . . . . . . . . . . . . . . 1529
Deductions from transport equipment and vehicles during the year due to revaluation . . . . . . . . . . . . . . . 1530
Deductions from transport equipment and vehicles during the year due to currency translation/restatement differences1531
Transfers from transport equipment and vehicles into non-current asset held for sale . . . . . . . . . . . . . . . . 1532
Cumulative depreciation on transport equipment and vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1533
Depreciation on transport equipment and vehicles for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1534
Net communication equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1535
Gross communication equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1536
Additions to communication equipment during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1537
Additions to communication equipment during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . 1538
Additions to communication equipment during the year due to currency translation/restatement differences . . . . 1539

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Deductions from communication equipment during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1540

Deductions from communication equipment during the year due to revaluation . . . . . . . . . . . . . . . . . . . 1541
Deductions from communication equipment during the year due to currency translation/restatement differences . 1542
Transfers from communication equipment into non-current asset held for sale . . . . . . . . . . . . . . . . . . . 1543
Cumulative depreciation on communication equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1544
Depreciation on communication equipment for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1545
Gross transport & communication equipment and infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1546
Additions to transport & communication equipment and infrastructure during the year . . . . . . . . . . . . . . . . 1547
Additions to transport & communication equipment and infrastructure during the year due to revaluation . . . . . . 1548
Additions to transport & communication equipment and infrastructure during the year due to currency translation/restatement differences15
Deductions from transport & communication equipment and infrastructure during the year . . . . . . . . . . . . . 1550
Deductions from transport & communication equipment and infrastructure during the year due to revaluation . . . . 1551
Deductions from transport & communication equipment and infrastructure during the year due to currency translation/restatement differenc
Transfers from transport & communication equipment and infrastructure into non-current asset held for sale . . . . 1553
Cumulative depreciation on transport & communication equipment and infrastructure . . . . . . . . . . . . . . . . . 1554
Depreciation on transport & communication equipment and infrastructure for the year . . . . . . . . . . . . . . . . 1555
Net furniture and other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1556
Net furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1557
Gross furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1558
Additions to furniture and fixtures during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1559
Additions to furniture and fixtures during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . 1560
Additions to furniture and fixtures during the year due to currency translation/restatement differences . . . . . . . 1561
Deductions from furniture and fixtures during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1562
Deductions from furniture and fixtures during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . 1563
Deductions from furniture and fixtures during the year due to currency translation/restatement differences . . . . 1564
Transfers from furniture and fixtures into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . 1565
Cumulative depreciation on furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1566
Depreciation on furniture and fixtures for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1567
Net other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1568
Gross other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1569
Additions to other fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1570
Additions to other fixed assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . 1571
Additions to other fixed assets during the year due to currency translation/restatement differences . . . . . . . . . 1572
Deductions from other fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1573
Deductions from other fixed assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . 1574
Deductions from other fixed assets during the year due to currency translation/restatement differences . . . . . . 1575
Transfers from other fixed assets into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . 1576
Cumulative depreciation on other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1577
Depreciation on other fixed assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1578
Gross furniture and other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1579
Additions to furniture and other fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1580
Additions to furniture and other fixed assets during the year due to revaluation . . . . . . . . . . . . . . . . . . . . 1581
Additions to furniture and other fixed assets during the year due to currency translation/restatement differences . . . 1582
Deductions from furniture and other fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1583
Deductions from furniture and other fixed assets during the year due to revaluation . . . . . . . . . . . . . . . . . 1584
Deductions from furniture and other fixed assets during the year due to currency translation/restatement differences 1585
Transfers from furniture and other fixed assets into non-current asset held for sale . . . . . . . . . . . . . . . . . . 1586
Cumulative depreciation on furniture and other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1587
Depreciation on furniture and other fixed assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1588
Gross property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1589
Total additions to PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1590
Additions to PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1591
Additions to PPE during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1592
Additions to PPE during the year due to currency translation/restatement differences . . . . . . . . . . . . . . . . 1593
Total deductions from PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1594
Deductions from PPE during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1595
Deductions from PPE during the year due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1596

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Deductions from PPE during the year due to currency translation/restatement differences . . . . . . . . . . . . . . 1597
Transfers from PPE into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1598
Cumulative depreciation on PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1599
Depreciation on PPE for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1600
Net tangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1601
Gross tangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1602
Additions to tangible exploration and evaluation assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . 1603
Additions to tangible exploration and evaluation assets during the year due to revaluation . . . . . . . . . . . . . . . 1604
Additions to tangible exploration and evaluation assets during the year due to currency translation/restatement differences1605
Deductions from tangible exploration and evaluation assets during the year . . . . . . . . . . . . . . . . . . . . . . 1606
Deduction from tangible exploration and evaluation assets during the year due to revaluation . . . . . . . . . . . . . 1607
Deductions from tangible exploration and evaluation assets during the year due to currency translation/restatement differences1608
Transfers from tangible exploration and evaluation assets into non-current asset held for sale . . . . . . . . . . . . . 1609
Cumulative depreciation on tangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . 1610
Depreciation on tangible exploration and evaluation assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . 1611
Net biological assets excluding bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1612
Gross biological assets excluding bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1613
Additions to biological assets excluding bearer plants during the year . . . . . . . . . . . . . . . . . . . . . . . . . 1614
Additions to biological assets excluding bearer plants during the year due to revaluation . . . . . . . . . . . . . . . . 1615
Additions to biological assets excluding bearer plants during the year due to currency translation/restatement differences1616
Deductions from biological assets excluding bearer plants during the year . . . . . . . . . . . . . . . . . . . . . . . 1617
Deductions from biological assets excluding bearer plants during the year due to revaluation . . . . . . . . . . . . . 1618
Deductions from biological assets excluding bearer plants during the year due to currency translation/restatement differences1619
Transfers from biological assets excluding bearer plants into non-current asset held for sale . . . . . . . . . . . . . . 1620
Cumulative depreciation on biological assets excluding bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . 1621
Depreciation on biological assets excluding bearer plants for the year . . . . . . . . . . . . . . . . . . . . . . . . . 1622
Mature biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1623
Immature biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1624
Bearer biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1625
Consumable biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1626
Net lease reserve adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1627
Less: arrears of depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1628
Less: provisions for other diminution/adjustments on fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1629
Less: NFA trfd. to assets held for sale (break-up of gross & cum dep not available) . . . . . . . . . . . . . . . . . . . . 1630
Less: Total cumulative impairment of fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1631
Cumulative Impairment of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1632
Cumulative Impairment of goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1633
Cumulative Impairment of software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1634
Cumulative Impairment of mining rights/intangible exploration and evaluation assets . . . . . . . . . . . . . . . . . 1635
Cumulative Impairment of licenses & trade related rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1636
Cumulative Impairment of brands & trademark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1637
Cumulative Impairment of patents & copyrights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1638
Cumulative Impairment of technical knowhow including product designs/formulae etc. . . . . . . . . . . . . . . . . 1639
Cumulative Impairment of other intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1640
Cumulative Impairment of PPE (Ind AS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1641
Cumulative Impairment of land and building, excl expl & evaluation assets . . . . . . . . . . . . . . . . . . . . . . 1642
Cumulative Impairment of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1643
Cumulative Impairment of mining / oil & gas properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1644
Cumulative Impairment of biological assets - bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1645
Cumulative Impairment of leasehold improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1646
Cumulative Impairment of building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1647
Cumulative Impairment of plant & machinery, computers and electrical installations . . . . . . . . . . . . . . . . . . 1648
Cumulative Impairment of plant and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1649
Cumulative Impairment of computers and it systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1650
Cumulative Impairment of electrical installations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1651
Cumulative Impairment of transport & communication equipment & infrastructure . . . . . . . . . . . . . . . . . . 1652
Cumulative Impairment of transport & other infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1653

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Cumulative Impairment of transport equipment and vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1654

Cumulative Impairment of communication equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1655
Cumulative Impairment of furniture and other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1656
Cumulative Impairment of furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1657
Cumulative Impairment of other fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1658
Cumulative Impairment of tangible exploration and evaluation assets . . . . . . . . . . . . . . . . . . . . . . . . . . . 1659
Cumulative Impairment of biological assets excluding bearer plants . . . . . . . . . . . . . . . . . . . . . . . . . . . 1660
Net pre-operative expenses pending allocation (Closing Balance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1661
Net pre-operative expenses pending allocation (Opening Balance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1662
Add: Pre-operative expenses pending allocation for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1663
Pre-operative Interest expenses for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1664
Pre-operative employee compensation for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1665
Pre-operative other expenses for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1666
Less:Pre-operative income for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1667
Less:Pre-operative expenses allocated to fixed assets during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 1668
Less: Pre-operative expenses transferred to miscellaneous expenditure during the year . . . . . . . . . . . . . . . . . . 1669
Less: Pre-operative expenses written off during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1670
CWIP & Intangible assets under development (net of impairment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1671
Tangible CWIP/PPE under development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1672
Intangible assets under development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1673
Addendum information on fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1674
Addition to gfa due to fluctuation in forex rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1674
Deduction to gfa due to fluctuation in forex rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1675
Total Addition in depreciation due to fluctuation in forex rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1676
Total Deduction in depreciation due to fluctuation in forex rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1677
Leased out assets, gross (excl. Leased land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1678
Building leased out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1679
Plant and machinery leased out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1680
Vehicles leased out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1681
Others leased out assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1682
Cumulative depreciation on leased out assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1683
Leased in assets, gross (excl. Leased land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1684
Leased in buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1685
Leased in plant and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1686
Leased in vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1687
Leased in others assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1688
Cumulative depreciation on leased in assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1689
Addition till date in fixed assets due to revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1690
Total impairment of fixed assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1691
Impairment of intangible assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1692
Impairment of goodwill for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1693
Impairment of software for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1694
Impairment of mining rights/intangible exploration and evaluation assets for the year . . . . . . . . . . . . . . . . 1695
Impairment of licenses & trade related rights for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1696
Impairment of brands & trademark for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1697
Impairment of patents & copyrights for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1698
Impairment of technical knowhow including product designs/formulae etc. for the year . . . . . . . . . . . . . . . 1699
Impairment of other intangible assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1700
Impairment of PPE (Ind AS) for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1701
Impairment of land and building, excl expl & evaluation assets for the year . . . . . . . . . . . . . . . . . . . . . 1702
Impairment of land for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1703
Impairment of mining / oil & gas properties for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1704
Impairment of biological assets - bearer plants for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1705
Impairment of leasehold improvements for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1706
Impairment of building for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1707
Impairment of plant & machinery, computers and electrical installations for the year . . . . . . . . . . . . . . . . . 1708
Impairment of plant and machinery for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1709

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Impairment of computers and it systems for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1710

Impairment of electrical installations for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1711
Impairment of transport & communication equipment & infrastructure for the year . . . . . . . . . . . . . . . . . 1712
Impairment of transport & other infrastructure for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1713
Impairment of transport equipment and vehicles for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1714
Impairment of communication equipment for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1715
Impairment of furniture and other fixed assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1716
Impairment of furniture and fixtures for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1717
Impairment of other fixed assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1718
Impairment of tangible exploration and evaluation assets for the year . . . . . . . . . . . . . . . . . . . . . . . . . . 1719
Impairment of biological assets excluding bearer plants for the year . . . . . . . . . . . . . . . . . . . . . . . . . . 1720
Net investment property (net of impairment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1721
Gross investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1722
Additions to investment property during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1723
Transfers from PPE into investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1724
Transfers from Inventories into investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1725
Transfers from CWIP of investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1726
Other transfers into investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1727
Additions to investment property during the year due to currency translation/restatement differences . . . . . . . . . 1728
Deductions from investment property during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1729
Transfers from investment property into PPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1730
Transfers from investment property into inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1731
Other transfers from investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1732
Deductions from investment property during the year due to currency translation/restatement differences . . . . . . . 1733
Transfers from investment property into non-current asset held for sale . . . . . . . . . . . . . . . . . . . . . . . . . 1734
Cumulative depreciation on investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1735
Depreciation on investment property for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1736
Cumulative Impairment of investment property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1737
Impairment of investment property for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1738
Less: Invest prop classified as held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1739
CWIP of Investment properties (net of impairment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1740
Net land (Investment Property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1741
Gross land (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1742
Additions to land during the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1743
Less: Deductions to land during the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1744
Less: cumulative impairment loss on land (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1745
Impairment loss on land for the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1746
Net buildings (Investment Property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1747
Gross buildings (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1748
Additions to buildings during the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1749
Less: Deductions to buildings during the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . 1750
Less: cumulative depreciation on buildings (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1751
Depreciation on buildings for the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1752
Less: cumulative impairment loss on buildings (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . 1753
Impairment loss on buildings for the year (investment property) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1754
Long term Investments accounted for using the equity method (net of impairment) . . . . . . . . . . . . . . . . . . . . 1755
Net Long term equity investment in associates accounted for using equity method . . . . . . . . . . . . . . . . . . . . 1756
Gross Long term equity investment in associates accounted for using equity method . . . . . . . . . . . . . . . . . . 1757
Long-term investment in debt securities (in the nature of equity) of associates . . . . . . . . . . . . . . . . . . . . 1758
Long term investment in pref. shares (in nature of equity) of associates . . . . . . . . . . . . . . . . . . . . . . . . 1759
Less: Allowance for impairment on long term equity investment in associates accounted for using equity method . . . 1760
Net Long term equity investment in JV accounted for using equity method . . . . . . . . . . . . . . . . . . . . . . . . 1761
Gross Long term equity investment in JV accounted for using equity method . . . . . . . . . . . . . . . . . . . . . 1762
Long term Investment in debt securities (in the nature of equity) of JV . . . . . . . . . . . . . . . . . . . . . . . . 1763
Long term Investment in pref. share (in nature of equity) of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1764
Less: Allowance for impairment on long term equity investment in JV accounted for using equity method . . . . . . 1765
Non-current Financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1766

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Long term financial investments (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . . . . . . . . 1767
Long term investment in equity shares (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . . . 1768
Long term investment in equity shares of group/related companies (excl equity method accounted invest) . . . . . . 1769
Long term investment in equity shares of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 1770
Long term investment in equity shares of associates(excl equity method accounted invest) . . . . . . . . . . . . . 1771
Long term investment in equity shares of JV(excl equity method accounted invest) . . . . . . . . . . . . . . . . 1772
Long term investment in equity shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 1773
Long term investment in equity shares of other than group/related companies . . . . . . . . . . . . . . . . . . . . 1774
Long term investment in preference shares (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . 1775
Long term investment in preference shares of group/related companies (excl equity method accounted invest) . . . 1776
Long term investment in preference shares of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . 1777
Long term investment in preference shares of associates(excl equity method accounted invest) . . . . . . . . . . 1778
Long term investment in preference shares of JV(excl equity method accounted invest) . . . . . . . . . . . . . . 1779
Long term investment in preference shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . 1781
Long term investment in preference shares of other than group/related companies . . . . . . . . . . . . . . . . . . 1782
Long term investment in debt instruments (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . . 1783
Long term invest in debt instruments / debenture (excl equity method accounted invest) other than government debentures and bonds1784
Long term investment in debt instruments of group/related companies (excl equity method accounted invest) . . . 1785
Long term investment in debt instruments of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . 1786
Long term investment in debt instruments of associates(excl equity method accounted invest) . . . . . . . . . . 1787
Long term investment in debt instruments of JV(excl equity method accounted invest) . . . . . . . . . . . . . . 1788
Long term investment in debt instruments of other related entities . . . . . . . . . . . . . . . . . . . . . . . . 1790
Long term investment in debt instruments of other than group/related companies . . . . . . . . . . . . . . . . . . 1791
Long term investment in bonds and securities of government and local bodies . . . . . . . . . . . . . . . . . . . . 1792
Long term investment in dated securities of govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1793
Long term investment in other securities of govt and local bodies . . . . . . . . . . . . . . . . . . . . . . . . . . 1794
Long term investment in mutual funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1795
Long term investment in mutual funds of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 1796
Long term investment in mutual funds of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1797
Long term investment in mutual funds of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1798
Long term investment in mutual funds of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1799
Long term investment in mutual funds of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 1800
Long term investment in mutual funds of other than group/related companies . . . . . . . . . . . . . . . . . . . . 1801
Long term investment in approved securities (for slr and other statutory requirement) . . . . . . . . . . . . . . . . . 1802
Long term investment in assisted companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1803
Other long term financial investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1804
Long term investment in own debentures and securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1805
Long term investment in share and debenture application money (pending allotment) . . . . . . . . . . . . . . . . 1806
Long term investment in share & debenture appl. money (pending allotment) from group/related co./related parties 1807
Long term investment in the capital of partnership firms, aop, boi. . . . . . . . . . . . . . . . . . . . . . . . . . . 1808
Long term investment of un-utilised monies of issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1809
Long term miscellaneous investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1810
Of which: long term investments in certificate of deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1811
Less: adjustment to the carrying amount of long term financial investments (excl equity method accounted invest) . . 1812
Adjustment to the carrying amount of long term financial investments in group/related companies (excl equity method accounted invest)181
Adjustment to the carrying amount of long term financial investments in other companies . . . . . . . . . . . . . . 1814
Long term financial investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1815
Long term investment in equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1816
Long term investment in equity shares of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 1817
Long term investment in equity shares of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1818
Long term investment in equity shares of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1819
Long term investment in equity shares of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1820
Long term investment in equity shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 1821
Long term investment in equity shares of other than group/related companies . . . . . . . . . . . . . . . . . . . . 1822
Long term investment in preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1823
Long term investment in preference shares of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . 1824
Long term investment in preference shares of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1825

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Long term investment in preference shares of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1826

Long term investment in preference shares of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1827
Long term investment in preference shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . 1829
Long term investment in preference shares of other than group/related companies . . . . . . . . . . . . . . . . . . 1830
Long term investment in debt instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1831
Long term in debt instruments (incl. debentures) other than government debentures and bonds . . . . . . . . . . . 1832
Long term investment in debt instruments of group/related companies . . . . . . . . . . . . . . . . . . . . . . . 1833
Long term investment in debt instruments of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1834
Long term investment in debt instruments of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1835
Long term investment in debt instruments of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1836
Long term investment in debt instruments of other related entities . . . . . . . . . . . . . . . . . . . . . . . . 1838
Long term investment in debt instruments of other than group/related companies . . . . . . . . . . . . . . . . . . 1839
Long term investment in bonds and securities of government and local bodies . . . . . . . . . . . . . . . . . . . . 1840
Long term investment in dated securities of govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1841
Long term investment in other securities of govt and local bodies . . . . . . . . . . . . . . . . . . . . . . . . . . 1842
Long term investment in mutual funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1843
Long term investment in mutual funds of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 1844
Long term investment in mutual funds of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1845
Long term investment in mutual funds of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1846
Long term investment in mutual funds of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1847
Long term investment in mutual funds of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 1848
Long term investment in mutual funds of other than group/related companies . . . . . . . . . . . . . . . . . . . . 1849
Long term investment in approved securities (for slr and other statutory requirement) . . . . . . . . . . . . . . . . . 1850
Long term investment in assisted companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1851
Other long term financial investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1852
Long term investment in own debentures and securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1853
Long term investment in share and debenture application money (pending allotment) . . . . . . . . . . . . . . . . 1854
Long term investment in share & debenture appl. money (pending allotment) from group/related co./related parties 1855
Long term investment in the capital of partnership firms, aop, boi. . . . . . . . . . . . . . . . . . . . . . . . . . . 1856
Long term investment of un-utilised monies of issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1857
Long term miscellaneous investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1858
Of which: long term investments in certificate of deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1859
Less: adjustment to the carrying amount of long term financial investments . . . . . . . . . . . . . . . . . . . . . . 1860
Adjustment to the carrying amount of long term financial investments in group/related companies . . . . . . . . . . 1861
Adjustment to the carrying amount of long term financial investments in other companies . . . . . . . . . . . . . . 1862
Addendum info on long term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1863
Book value of long term quoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1863
Market value of long term quoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1864
Book value of long term unquoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1865
Long term trade investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1866
Long term non-trade investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1867
Long term investment outside india . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1868
Of which: Long term overseas investments in group/related companies . . . . . . . . . . . . . . . . . . . . . . . . 1869
Long term Investment lodged as security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1870
Long term trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1871
Long term trade receivables- secured, considered good . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1872
Long term trade receivables- unsecured, considered good . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1873
Long term trade receivables- doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1874
Long term trade receivables outstanding from key management personnel(KMP) and entities in which KMP are interested1875
Of which: Long term retention money held by customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1876
Long term loans and advances by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1877
Long term loans by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1878
Long term housing loans by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1879
Long term institution and inter-bank advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1880
Long term advances with government and statutory authorities by finance cos . . . . . . . . . . . . . . . . . . . . . 1881
Long term receivables against stock hired out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1882
Net investments in long term finance leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1883

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Other long term advances by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1884

Of which 1: secured long term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1885
Of which 2: unsecured long term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . 1886
Of which 3: doubtful long term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1887
Of which 4: long term loans to priority sector made by finance companies . . . . . . . . . . . . . . . . . . . . . . . 1888
Of which 5: long term advances by finance companies to public sector . . . . . . . . . . . . . . . . . . . . . . . . . 1889
Of which 6: long term overseas loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1890
Long term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1891
Long term loans to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1892
Long term loans provided to companies, departmental undertakings and business enterprises . . . . . . . . . . . . . 1893
Long term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1894
Long term interest free loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1895
Long term interest bearing loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1896
Long term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1897
Long term interest free loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . 1898
Long term interest bearing loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . 1899
Long term loans provided to departmental undertakings and SEBs . . . . . . . . . . . . . . . . . . . . . . . . . . 1900
Long term securitised assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1901
Other long term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1902
Long term loans considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1903
Loans considered good but unsecured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1904
Long term loans considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1905
Long term loans due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . . . . . . . . . 1906
Long term loans due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1907
Maximum amount of loan due from directors, etc. (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1908
Other non-current Financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1909
Financial derivative instruments (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1910
Forward contracts (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1912
Swaps (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1913
Future contracts (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1914
Options (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1915
Embedded derivatives (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1916
Other/unspecified financial derivative instruments (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . 1917
Financial derivative instruments designated as hedge (non-current assets) . . . . . . . . . . . . . . . . . . . . . . 1918
Financial derivative instruments not designated as hedge (non-current assets) . . . . . . . . . . . . . . . . . . . . 1919
Long term financial advances & deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1920
Long term deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1921
Long term security deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1923
Long term retention deposits (excl held by customers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1924
Long term deposits with government and statutory authorities (fin) . . . . . . . . . . . . . . . . . . . . . . . . . 1925
Long term margin money deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1926
Other long term deposits (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1927
Long term financial advances to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1928
Long term financial advances recoverable in cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1929
Long term financial advances recoverable in cash due from group companies . . . . . . . . . . . . . . . . . . . 1930
Other long term financial advances given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1931
Long term financial advances considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1932
Long term financial advances considered good but unsecured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1933
Long term financial advances considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1934
Long term financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . 1935
Long term financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . 1936
Maximum amount of financial advances due from directors, etc. (long term) . . . . . . . . . . . . . . . . . . . . 1937
Long term bank balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1938
Long term deposits lodged as security / restricted deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1939
Other long term balances with fis & post office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1940
Accrued income including interest receivables(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1941
Accrued interest receivable(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1942

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Accrued interest on bank deposit (non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1943

Excess of contract costs over progress billings/Unbilled revenue (non current) . . . . . . . . . . . . . . . . . . . . 1944
Accrued income including interest receivables from group co./related parties (non-current) . . . . . . . . . . . . . 1945
Rent/lease rent receivable(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1946
Receivables on account of exchange fluctuations(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1947
Receivables for sale of investments(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1948
Service concession receivables (non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1949
Contingent / deferred consideration (non-current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1951
Misc. non-current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1952
Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1953
Other non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1955
Long term inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1956
Long term raw materials, packing material & stores & spares (including in transit) . . . . . . . . . . . . . . . . . . . 1957
Long term raw material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1958
Long term packing material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1959
Long term raw material, packing material in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1960
Long term stores & spares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1961
Long term stores & spares in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1962
Long term finished & semi-finished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1963
Long term finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1964
Long term stock-in-trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1965
Long term finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1966
Long term semi-finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1967
Long term semi finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1968
Long term stock of shares & debentures, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1969
Long term stock of real estate (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1970
Long term finished inventories of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1971
Long term WIP of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1972
Long term stock of constructions (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1973
Long term finished inventories of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1974
Long term WIP of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1975
Repossessed and stock of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1976
Long term repossessed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1977
Long term stock of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1978
Long term non-financial advances & deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1979
Long term non-financial advances to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1980
Long term non-financial capital advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1981
Long term non-financial advances recoverable in cash or kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1982
Long term non-financial advances recoverable in kind due from group companies . . . . . . . . . . . . . . . . . . 1983
Other long term non-financial advances given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1984
Long term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1985
Long term security deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1987
Long term deposits with government and statutory authorities (non-fin) . . . . . . . . . . . . . . . . . . . . . . . 1988
Long term margin money deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1989
Other long term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1990
Long term non-financial advances considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1991
Long term non-financial advances considered good but unsecured . . . . . . . . . . . . . . . . . . . . . . . . . . . 1992
Long term non-financial advances considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1993
Long term non-financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . 1994
Long term non-financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . 1995
Maximum amount of non-financial advances due from directors, etc.(long term) . . . . . . . . . . . . . . . . . . . 1996
Expenses paid in advance(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1997
Non current tax assets / Advance payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1998
MAT credit accumulated(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1999
Other prepaid expenses including other indirect taxes paid(non current) . . . . . . . . . . . . . . . . . . . . . . . . 2000
Advance to employee benefit trust / net plan assets(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2001
Non-current regulatory deferral assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2002

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Misc. non-current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2003

Unamortised expenses (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2004
Inter-office/branch adjustments of receivables(non current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2005
Asset classified as held for sale & discontinued operations (long term) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2006
Current assets (incl. short term investments, loans & advances) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2007
Short term inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2008
Short term raw materials, packing material & stores & spares (including in transit) . . . . . . . . . . . . . . . . . . . 2009
Short term raw material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2010
Short term packing material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2011
Short term raw material, packing material in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012
Short term stores & spares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2013
Short term stores and spares in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2014
Short term finished & semi-finished goods (including in transit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2015
Short term finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2016
Short term finished goods stock in trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2017
Short term finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2018
Short term semi-finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2019
Short term semi finished goods in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2020
Short term stock of shares & debentures, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2021
Short term stock of real estate (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2022
Short term finished goods of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2023
Short term semi-finished goods of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2024
Short term stock of constructions (including work in progress) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2025
Short term finished goods of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2026
Short term semi-finished goods of construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2027
Repossessed, hired & other stock of assets (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2028
Short term repossessed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2029
Short term stock of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2030
Of which : increase in short term inventories due to change in valuation . . . . . . . . . . . . . . . . . . . . . . . . . 2031
Of which : decrease in short term inventories due to change in valuation . . . . . . . . . . . . . . . . . . . . . . . . . 2032
Of which : write off of short term inventories due to obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2033
Excise duty on short term stock of finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2034
Short term Investments accounted for using the equity method (net of impairment) . . . . . . . . . . . . . . . . . . . . 2035
Net short term equity investment in associates accounted for using equity method . . . . . . . . . . . . . . . . . . . . 2036
Gross short term equity investment in associates accounted for using equity method . . . . . . . . . . . . . . . . . . 2037
Short-term investment in debt securities (in the nature of equity) of associates . . . . . . . . . . . . . . . . . . . . 2038
Short term investment in pref. shares (in nature of equity) of associates . . . . . . . . . . . . . . . . . . . . . . . 2039
Less: Allowance for impairment on short term equity investment in associates accounted for using equity method . . 2040
Net short term equity investment in JV accounted for using equity method . . . . . . . . . . . . . . . . . . . . . . . . 2041
Gross short term equity investment in JV accounted for using equity method . . . . . . . . . . . . . . . . . . . . . . 2042
Short term Investment in debt securities (in the nature of equity) of JV . . . . . . . . . . . . . . . . . . . . . . . . 2043
Short term Investment in pref. share (in nature of equity) of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2044
Less: Allowance for impairment on short term equity investment in JV accounted for using equity method . . . . . . 2045
Current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2046
Short term financial investments (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . . . . . . . 2047
Short term investment in equity shares (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . . . 2048
Short term investment in equity shares of group/related companies (excl equity method accounted invest) . . . . . . 2049
Short term investment in equity shares of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 2050
Short term investment in equity shares of associates(excl equity method accounted invest) . . . . . . . . . . . . . 2051
Short term investment in equity shares of JV(excl equity method accounted invest) . . . . . . . . . . . . . . . . 2052
Short term investment in equity shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2053
Short term investment in equity shares of other than group/related companies . . . . . . . . . . . . . . . . . . . . 2054
Short term investment in preference shares (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . 2055
Short term investment in preference shares of group/related companies (excl equity method accounted invest) . . . 2056
Short term investment in preference shares of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . 2057
Short term investment in preference shares of associates (excl equity method accounted invest) . . . . . . . . . . 2058
Short term investment in preference shares of JV (excl equity method accounted invest) . . . . . . . . . . . . . . 2059

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Short term investment in preference shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . 2061

Short term investment in preference shares of other than group/related companies . . . . . . . . . . . . . . . . . . 2062
Short term investment in debt instruments (excl equity method accounted invest) . . . . . . . . . . . . . . . . . . . 2063
Short term investment in debt instruments (incl. debentures) other than government debentures and bonds (excl equity method accounted in
Short term invest in debt instruments / debenture (excl equity method accounted invest) other than government debentures and bonds2065
Short term investment in debt instruments of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . 2066
Short term investment in debt instruments of associates (excl equity method accounted invest) . . . . . . . . . . 2067
Short term investment in debt instruments of JV (excl equity method accounted invest) . . . . . . . . . . . . . 2068
Short term investment in debt instruments of other related entities . . . . . . . . . . . . . . . . . . . . . . . . 2070
Short term investment in debt instruments of other than group/related companies . . . . . . . . . . . . . . . . . 2071
Short term investment in bonds and securities of government and local bodies . . . . . . . . . . . . . . . . . . . . 2072
Short term investment in dated securities and t-bills of govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2073
Short term investment in other securities of govt and local bodies . . . . . . . . . . . . . . . . . . . . . . . . . . 2074
Short term investment in mutual funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2075
Short term investment in mutual funds of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 2076
Short term investment in mutual funds of unconsolidated subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 2077
Short term investment in mutual funds of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2078
Short term investment in mutual funds of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2079
Short term investment in mutual funds of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2080
Short term investment in mutual funds of other than group/related companies . . . . . . . . . . . . . . . . . . . . 2081
Short term investment in approved securities (for slr and other statutory requirement) . . . . . . . . . . . . . . . . . 2082
Short term investment in assisted companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2083
Other short term financial investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2084
Short term investment in own debentures and securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2085
Short term investment in share and debenture application money (pending allotment) . . . . . . . . . . . . . . . . 2086
Short term investment in share & debenture appl. money (pending allotment) from group/related co./related parties 2087
Short term investment in the capital of partnership firms, aop, boi. . . . . . . . . . . . . . . . . . . . . . . . . . . 2088
Short term investment of un-utilised monies of issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2089
Miscellaneous short term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2090
Of which: short term investments in certificate of deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2091
Less: adjustment to the carrying amount of short term financial investments . . . . . . . . . . . . . . . . . . . . . . 2092
Adjustment to the carrying amount of short term financial investments in group/related companies . . . . . . . . . 2093
Adjustment to the carrying amount of short term financial investments in other companies . . . . . . . . . . . . . . 2094
Short term financial investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2095
Short term investment in equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2096
Short term investment in equity shares of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 2097
Short term investment in equity shares of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2098
Short term investment in equity shares of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2099
Short term investment in equity shares of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100
Short term investment in equity shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2101
Short term investment in equity shares of other than group/related companies . . . . . . . . . . . . . . . . . . . . 2102
Short term investment in preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2103
Short term investment in preference shares of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . 2104
Short term investment in preference shares of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2105
Short term investment in preference shares of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2106
Short term investment in preference shares of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2107
Short term investment in preference shares of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . 2109
Short term investment in preference shares of other than group/related companies . . . . . . . . . . . . . . . . . . 2110
Short term investment in debt instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2111
Short term in debt instruments (incl. debentures) other than government debentures and bonds . . . . . . . . . . . 2112
Short term investment in debt instruments of group/related companies . . . . . . . . . . . . . . . . . . . . . . . 2113
Short term investment in debt instruments of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2114
Short term investment in debt instruments of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2115
Short term investment in debt instruments of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2116
Short term investment in debt instruments of other related entities . . . . . . . . . . . . . . . . . . . . . . . . 2118
Short term investment in debt instruments of other than group/related companies . . . . . . . . . . . . . . . . . 2119
Short term investment in bonds and securities of government and local bodies . . . . . . . . . . . . . . . . . . . . 2120

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Short term investment in dated securities and t-bills of govt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2121

Short term investment in other securities of govt and local bodies . . . . . . . . . . . . . . . . . . . . . . . . . . 2122
Short term investment in mutual funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2123
Short term investment in mutual funds of group/related companies . . . . . . . . . . . . . . . . . . . . . . . . . . 2124
Short term investment in mutual funds of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2125
Short term investment in mutual funds of associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2126
Short term investment in mutual funds of JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2127
Short term investment in mutual funds of other related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2128
Short term investment in mutual funds of other than group/related companies . . . . . . . . . . . . . . . . . . . . 2129
Short term investment in approved securities (for slr and other statutory requirement) . . . . . . . . . . . . . . . . . 2130
Short term investment in assisted companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2131
Other short term financial investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2132
Short term investment in own debentures and securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2133
Short term investment in share and debenture application money (pending allotment) . . . . . . . . . . . . . . . . 2134
Short term investment in share & debenture appl. money (pending allotment) from group/related co./related parties 2135
Short term investment in the capital of partnership firms, aop, boi. . . . . . . . . . . . . . . . . . . . . . . . . . . 2136
Short term investment of un-utilised monies of issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2137
Miscellaneous Short term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2138
Of which: short term investments in certificate of deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2139
Less: adjustment to the carrying amount of short term financial investments . . . . . . . . . . . . . . . . . . . . . . 2140
Adjustment to the carrying amount of short term financial investments in group/related companies . . . . . . . . . 2141
Adjustment to the carrying amount of short term financial investments in other companies . . . . . . . . . . . . . . 2142
Addendum info on short term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2143
Book value of short term quoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2143
Market value of short term quoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2144
Book value of short term unquoted investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2145
Short term trade investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2146
Short term non-trade investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2147
Short term investments outside india . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2148
Of which: Short term overseas investments in group/related companies . . . . . . . . . . . . . . . . . . . . . . . 2149
Short term Investments lodged as security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2150
Of which: short term Investments in the nature of Cash and cash equivalents considered as investments . . . . . . . . 2151
Short term trade receivables & bills receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2152
Short term trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2153
Trade receivables, outstanding over six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2154
Sundry debtors secured, outstanding over six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2155
Sundry debtors unsecured, outstanding over six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2156
Sundry debtors considered doubtful and outstanding for over six months . . . . . . . . . . . . . . . . . . . . . . 2157
Trade receivables, outstanding less than six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2158
Sundry debtors secured, outstanding less than six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2159
Sundry debtors unsecured, outstanding less than six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2160
Sundry debtors considered doubtful and outstanding for less than six months . . . . . . . . . . . . . . . . . . . 2161
Trade receivables outstanding from group cos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2162
More than six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2163
Less than six months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2164
Trade receivables outstanding from key management personnel(KMP) and entities in which KMP are interested . . 2165
Trade receivables from KMP o/s for more than 6 months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2166
Other trade receivables o/s from KMP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2167
Of which: Short term retention money held by customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2168
Bills receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2169
Cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2170
Cash in hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2171
Cash in transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2172
Cheques and drafts in hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2173
Short term bank balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2174
Short term balance in banks within India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2175
Current account in banks within India (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2176

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Short term EEFC accounts in banks (Exchange earnings foreign currency) . . . . . . . . . . . . . . . . . . . . . . 2177
Short term deposit accounts in banks within India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2178
Short term margin money with banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2179
Short term fixed deposits with banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2180
Short term fixed deposits lodged as security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2181
Short term certificate of deposits (cash/bank balance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2182
Money at call with banks in India (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2183
Short term balance in banks outside India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2184
Current account in banks outside India (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2185
Short term deposit accounts in banks outside India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2186
Money at call with banks outside India (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2187
Short term balances in earmarked accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2188
Unpaid dividend account (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2189
Unpaid matured deposits (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2190
Unpaid matured debentures (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2191
Share application money due for refund (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2192
Other short term earmarked accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2193
Other short term balances with fis & post office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2194
Of which : foreign currency account (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2195
Of which:cash and cash equivalents as reported . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2196
Of which: short term balances with banks disclosed as cash & cash equivalent . . . . . . . . . . . . . . . . . . . . . 2197
Of which: bank balances other than cash and cash equivalents as reported . . . . . . . . . . . . . . . . . . . . . . . . 2198
Short term loans and advances by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2199
Short term loans by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2200
Short term housing loans by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2201
Short term institution and inter-bank advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2202
Short term advances with government and statutory authorities by finance cos . . . . . . . . . . . . . . . . . . . . . 2203
Short term receivables against stock hired out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2204
Net investments in short term finance leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2205
Other short term advances by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2206
Of which 1: secured short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 2207
Of which 2: unsecured short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . 2208
Of which 3: doubtful short term loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 2209
Of which 4: short term loans to priority sector made by finance companies . . . . . . . . . . . . . . . . . . . . . . . 2210
Of which 5: short term advances by finance companies to public sector . . . . . . . . . . . . . . . . . . . . . . . . 2211
Of which 6: short term overseas loans made by finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 2212
Short term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2213
Short term loans to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2214
Short term capital advances given as loans (fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2215
Short term loans provided to companies, departmental undertakings and business enterprises . . . . . . . . . . . . . 2216
Short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2217
Interest free short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2218
Interest bearing short term loans provided to group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . 2219
Short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2220
Interest free short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2221
Interest bearing short term loans provided to business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . 2222
Short term loans provided to departmental undertakings and SEBs . . . . . . . . . . . . . . . . . . . . . . . . . . 2223
Short term securitised assets and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2224
Other short term loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2225
Short term loans considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2226
Short term loans considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2227
Short term loans considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2228
Short term loans due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . . . . . . . . . 2229
Short term loans due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2230
Maximum amount of loan due from directors, etc. (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2231
Other current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2232
Financial derivative instruments (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2233

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Forward contracts (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2235

Swaps (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2236
Future contracts (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2237
Options (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2238
Embedded derivatives (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2239
Other/unspecified financial derivative instruments (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . 2240
Financial derivative instruments designated as hedge (Current assets) . . . . . . . . . . . . . . . . . . . . . . . . 2241
Financial derivative instruments not designated as hedge (Current assets) . . . . . . . . . . . . . . . . . . . . . . 2242
Short term financial advances & deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2243
Short term deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2244
Short term security deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2246
Short term retention deposits (excl held by customers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2247
Short term deposits with government and statutory authorities (financial) . . . . . . . . . . . . . . . . . . . . . . 2248
Short term margin money deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2249
Other short term deposits (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2250
Short term advances to employees and directors (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2251
Short term advances recoverable in cash (financial) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2252
Short term advances recoverable in cash due from group companies (financial) . . . . . . . . . . . . . . . . . . 2253
Other short term financial advances given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2254
Short term financial advances considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2255
Short term financial advances considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2256
Short term financial advances considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2257
Short term financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . . . 2258
Short term financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . . . 2259
Maximum amount of financial advances due from directors, etc. (short term) . . . . . . . . . . . . . . . . . . . 2260
Accrued income including interest receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2261
Accrued interest receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2262
Accrued interest on bank deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2263
Unbilled revenue / excess of contract costs over progress billings . . . . . . . . . . . . . . . . . . . . . . . . . . . 2264
Accrued income including interest receivables from group co./related parties . . . . . . . . . . . . . . . . . . . . . 2265
Rent/lease rent receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2266
Receivables on account of exchange fluctuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2267
Receivables for sale of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2268
Service concession receivables (current) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2269
Contingent / deferred consideration (current assets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2271
Misc. current financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2272
Other current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2273
Short term non-financial advances & deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2274
Short term non-financial advances to employees and directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2275
Short term non-financial advances recoverable in cash or kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2276
Short term non-financial advances due from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2277
Other short term non-financial advances given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2278
Short term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2279
Short term security deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2281
Short term deposits with government and statutory authorities (non-fin) . . . . . . . . . . . . . . . . . . . . . . . 2282
Short term margin money deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2283
Other short term deposits (non-fin) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2284
Short term non-financial advances considered good & secured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2285
Short term non-financial advances considered good but no security . . . . . . . . . . . . . . . . . . . . . . . . . . . 2286
Short term non-financial advances considered bad & doubtful . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2287
Short term non-financial advances due from firms in which directors, etc are interested . . . . . . . . . . . . . . . . 2288
Short term non-financial advances due from directors,md and managers . . . . . . . . . . . . . . . . . . . . . . . . 2289
Maximum amount of non-financial advances due from directors, etc. (short term) . . . . . . . . . . . . . . . . . . 2290
Expenses paid in advance (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2291
Current tax assets / Advance payment of tax (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2292
MAT credit accumulated (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2293
Other prepaid expenses including indirect taxes paid (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2294

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Advance to employee benefit trust / net plan assets (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2295
Current regulatory deferral assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2296
Misc. current non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2297
Unamortised expenses (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2298
Inter-office/branch adjustments of receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2299
Asset classified as held for sale & discontinued operations (short term) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2300
Contingent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2301
Bills and cheques discounted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2302
Letter of credit issued by the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2303
Letter of credit issued by the company for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2304
Letter of credit issued by banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2305
Disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2306
Disputed income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2307
Disputed excise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2308
Disputed custom duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2309
Disputed sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2310
Others disputed taxes including octroi and local taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2311
Disputed claims or others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2312
Disputed licence fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2313
Disputed lease rentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2314
Other claims disputed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2315
Guarantees and counter-guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2316
Guarantees given by company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2317
Guarantee for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2318
Guarantee given in India (for finance companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2319
Guarantee given outside India (for finance companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2320
Counter guarantees by company on behalf of others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2321
Counter guarantees for group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2322
Bonds issued in favour of govt authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2323
Bonds issued for disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2324
Bonds issued for disputed income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2325
Bonds issued for disputed excise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2326
Bonds issued for disputed custom duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2327
Bonds issued for disputed sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2328
Bonds issued for other disputed taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2329
Bonds issued by directors and promoters in their personal capacity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2330
Bonds issued for other purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2331
Liabilities on account of non fulfilment of export obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2332
Liabilities on account of forward foreign exchange contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2333
Claims not acknowledged as debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2334
Other contingent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2335
Arrears of preference dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2337
Unprovided employee dues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2338
Liabilities of un-called and partly paidup shares & debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2339
Liabilities of underwriting obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2340
Other miscellaneous contingent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2341
Contingent Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2342
Commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2343
Commitment on capital account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2344
Commitment on other/revenue account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2345
Export obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2346
Letter of Comfort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2347
Guarantees given by companies bankers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2348
Research & development expenses (capital & current account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2349
Research & development expenses - capital account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2350
Research & development expenses - current account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2351
Cash flow statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2352

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Net cash flow from operating activities (indirect method) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2352

Net profit before tax and exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2354
Net profit before tax and exceptional items from discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . 2355
Adjustments for depreciation & amortisation of tangible / intangible assets . . . . . . . . . . . . . . . . . . . . . . . . 2356
Adjustments for impairment / (reversal of impairment) of non-financial assets . . . . . . . . . . . . . . . . . . . . . . . 2357
Adjustments for amortisations & other assets written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2358
Adjustments for goodwill written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2359
Adjustments for trade receivables written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2360
Adjustments for amortisation/write off of other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2361
Adjustments due to other provisions & impairments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2362
Adjustment for impairment of / provn for financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2363
Adjustments for allowance / impairment of inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2364
Adjustments for allowance / impairment of trade receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2365
Adjustments due to provision or liabilities written back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2366
Adjustment for (reversal of impairment / provn) of financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . 2367
Adjustments for write back of allowance / impairment of inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . 2368
Adjustments for write back of allowance / impairment of trade receivables . . . . . . . . . . . . . . . . . . . . . . . . 2369
Adjustments due to (profit) / loss on disposal of non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2370
Adjustments due to (profit) / loss on disposal of assets classified as held for sale / discontinued operations . . . . . . . . 2371
Adjustments due to (profit) or loss on sale of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2372
Adjustments due to (profit) / loss on disposal/ dilution of subsidiaries / associates / jointly controlled entities . . . . . . 2373
Adjustments due to (profit) / loss on disposal of investment properties (incl held for sale) . . . . . . . . . . . . . . . . 2374
Adjustments due to (profit) / loss on sale / settlement of financial instruments and other investments . . . . . . . . . . 2375
Adjustments for (increase) / decrease in fair value of non-financial assets . . . . . . . . . . . . . . . . . . . . . . . . . 2376
Adjustments due to foreign exchange (gain) or loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2377
Adjustments for fair value (gain) / loss on FVTPL financial instruments . . . . . . . . . . . . . . . . . . . . . . . . . . 2378
Adjustments for fair value (gain) / loss on derivative financial instruments . . . . . . . . . . . . . . . . . . . . . . . . 2379
Adjustments for fair value (gain) / loss on non-derivative financial instruments . . . . . . . . . . . . . . . . . . . . . . 2380
Adjustments for finance cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2381
Adjustments for interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2382
Adjustments for dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2383
Fair value adjustments of contingent consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2384
Share-based employee compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2385
Adjustments for amortisation of government grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2386
Adjustment for share of (profit) / loss of associates / joint venture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2387
Adjustments due to minority interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2388
Adjustments due to provn for contingencies (banks or fis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2389
Adjustments for other non operating / non cash expenses or income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2390
Operating cash flow before working capital changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2391
Cash inflow or (outflow) due to decrease or (increase) in trade & other receivables . . . . . . . . . . . . . . . . . . . . 2392
Cash inflow or (outflow) due to decrease or (increase) in inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . 2393
Cash inflow or (outflow) due to increase or (decrease) in trade & other payables . . . . . . . . . . . . . . . . . . . . . 2394
Cash inflow or (outflow) due to increase or (decrease) in Deposits (banks or fis) . . . . . . . . . . . . . . . . . . . . . 2395
Cash inflow or (outflow) due to decrease or (increase) in Advances (banks or fis) . . . . . . . . . . . . . . . . . . . . 2396
Cash inflow or (outflow) due to investments (banks or fis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2397
Cash inflow or (outflow) due to borrowings (banks or fis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2398
Cash inflow or (outflow) due to others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2399
Cash inflow or (outflow) from operating activities of discontinued operations . . . . . . . . . . . . . . . . . . . . . . . 2400
Cash flow before taxes generated from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2401
Cash (outflow) / inflow due to direct taxes (paid) / refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2402
Cash flow before exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2403
Cash inflow or (outflow) from exceptional items (not covered above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2404
Cash (outflow) due to miscellaneous expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2405
Net cash inflow or (outflow) from investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2406
Cash (outflow) due to purchase of PPE & biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2408
Cash (outflow) due to purchase of Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2409
Cash inflow due to disposal of PPE & biological assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2410

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Cash inflow due to sale of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2411

Cash inflow due to disposal of assets classified as held for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2412
Cash inflow or (outflow) due to decrease or (increase) in capital wip . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2413
Cash inflow or (outflow) due to acquisition or merger or hiving off of companies or units . . . . . . . . . . . . . . . . . 2414
Cash (outflow) due to purchase of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2415
Cash (outflow) due to purchase of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2416
Cash (outflow) due to purchase of associated companies and JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2417
Cash (outflow) due to purchase of investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2418
Cash (outflow) due to purchase of financial instruments / other investments . . . . . . . . . . . . . . . . . . . . . . . 2419
Cash (outflow) due to derivative contracts like futures, forwards, options and swaps . . . . . . . . . . . . . . . . . . 2420
Cash inflow from sale/maturity of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2421
Cash inflow from disposal of subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2422
Cash inflow from disposal of associated companies and JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2423
Cash inflow from disposal of investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2424
Cash inflow from sale/maturity of financial instruments / other investments . . . . . . . . . . . . . . . . . . . . . . . 2425
Cash inflow from derivative contracts like futures, forwards, options and swaps . . . . . . . . . . . . . . . . . . . . 2426
Cash inflow or (outflow) due to advances and loans to subs or group companies . . . . . . . . . . . . . . . . . . . . . . 2427
Cash inflow or (outflow) due to advances and loans to others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2428
Cash inflow or (outflow) due to advances and loans to related parties (other than group cos) . . . . . . . . . . . . . . . 2429
Cash inflow due to interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2430
Cash inflow due to dividend received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2431
Cash inflow due to dividend received from group companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2432
Cash inflow or (outflow) due to bank balance not considered as cash and cash equivalent/restricted cash . . . . . . . . . 2433
Cash inflow or (outflow) due to disbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2434
Cash inflow or (outflow) from exceptional items of investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2435
Cash inflow due to disposal of discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2436
Cash inflow / (outflow) due to investment activities of discontinued operations . . . . . . . . . . . . . . . . . . . . . . . 2437
Cash inflow or (outflow) due to miscellaneous investing activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2438
Net cash inflow or (outflow) from financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2439
Cash inflow due to proceeds from share issues (including share premium) . . . . . . . . . . . . . . . . . . . . . . . . . 2440
Cash inflow due to proceeds from issue of equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2441
Cash inflow due to proceeds from issue of preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2442
Cash inflow due to proceeds from issue of shares by subsidiaries to non-controlling shareholders . . . . . . . . . . . . 2443
Cash inflow due to proceeds from issue of share warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2444
Cash (outflow) due to redemption or buyback of capital (inclg. purchase of treasury shares) . . . . . . . . . . . . . . . . 2445
Cash (outflow) due to refund of application money(share/share warrant) . . . . . . . . . . . . . . . . . . . . . . . . . . 2446
Cash (outflow) due to acquisition of additional shares/interest in subsidiaries . . . . . . . . . . . . . . . . . . . . . . . 2447
Cash inflow due to sale of additional shares / interest in subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2448
Cash inflow / (outflow) due to cash subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2449
Cash inflow due to total borrowings (incl. Finance lease obligations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2450
Cash inflow due to proceeds from long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2451
Cash inflow due to proceeds from short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2452
Cash (outflow) due to repayment of total borrowings (incl. Finance lease obligations) . . . . . . . . . . . . . . . . . . . 2453
Cash (outflow) due to repayment of long term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2454
Cash (outflow) due to repayment of short term borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2455
Cash (outflow) due to issue expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2456
Cash (outflow) due to interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2457
Cash (outflow) due to dividend paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2458
Cash (outflow) due to dividend paid by Company to shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2459
Cash (outflow) due to dividend paid by subsidiaries to non-controlling interest . . . . . . . . . . . . . . . . . . . . . . 2460
Cash (outflow) due to dividend tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2461
Cash inflow or (outflow) from exceptional items of financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2462
Cash inflow / (outflow) due to financing activities of discontinued operations . . . . . . . . . . . . . . . . . . . . . . . 2463
Cash inflow (outflow) due to miscellaneous financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2464
Net cash inflow or (outflow) due to net increase or (decrease) in cash and cash equivalents . . . . . . . . . . . . . . . . . 2465
Cash and cash equivalents as at the beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2466
Cash inflow / (outflow) due to items not classified as above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2467

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Effects of currency translation on cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2468

Cash and cash equivalents as at the end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2469
Forex transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2470
Total forex earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2470
Export of goods(fob) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2471
Export of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2472
Export of construction services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2473
Forex earning – dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2474
Forex earning – interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2475
Other forex earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2476
Deemed export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2477
Total forex spending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2478
Import of raw materials (cif) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2479
Import of stores and spares (cif) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2480
Import of finished goods (cif) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2481
Import of capital goods (cif) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2482
Forex spending – interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2483
Forex spending – dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2484
Forex spending – travelling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2485
Forex spending royalty/ technical knowhow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2486
Forex spending others(incl payment for services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2487
Raw materials consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2488
Indigenous raw materials consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2489
Imported raw materials consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2490
Stores & spares(components) consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2491
Indigenous stores & spares consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2492
Imported stores & spares consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2493
Other inventories consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2494
Other indigenous inventories consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2495
Other imported inventories consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2496
No. of employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2497
No. of branches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2498
No.of shareholders outside india . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2499
CSR Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2500
Average net profit for last three financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2500
CSR expenditure to be incurred as per Companies Act 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2501
Total amount spent on CSR activities during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2502
Of which: Amount spent on CSR actvities for the current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2503
Total CSR amount unspent as on year end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2504
CSR amount unspent pertaining to the current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2505
Disclosure for acquisition of subsidiary as per ind-as 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2506
Net assets / (net liabilities) taken over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2506
Total consideration transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2507
Goodwill / bargain purchase gain on acquisition of a subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2508
Net cash (inflow) / outflow on acquisition of subsidiaries during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 2509
Disclosure for disposal / derecognition of subsidiary as per ind-as 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2510
Net assets / (net liabilities) derecognised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2510
Consideration received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2511
Net gain / (loss) on disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2512
Net cash inflow / (outflow) arising on disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2513
Disclosure as per ind as-40 investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2514
Rental Income derived from Investment Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2514
Less:Direct operating expenses from property that generated rental income . . . . . . . . . . . . . . . . . . . . . . . . . 2515
Less:Direct operating expenses from property that did not generate rental Income . . . . . . . . . . . . . . . . . . . . . . 2516
Profit from Investment Properties before depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2517
Less:Depreciation of Investment Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2518
Profit from Investment Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2519

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Fair value of Investment Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2520

Disclosure as per ind as-17 leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2521
Finance Lease Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2521
Entity as a lessee - Finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2521
Future minimum finance lease payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2521
Minimum finance lease payable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2522
Minimum finance lease payable later than one year but not later than five years . . . . . . . . . . . . . . . . . . . . 2523
Minimum finance lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2524
Less: future finance charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2525
Present value of minimum lease payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2526
Present value of minimum finance lease payable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . 2527
Present value of minimum finance lease payable later than one year but not later than five years . . . . . . . . . . . . 2528
Present value of minimum finance lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . 2529
Contingent rents recognised as an expense during the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2530
Future minimum finance sublease payments expected to be received . . . . . . . . . . . . . . . . . . . . . . . . . . . 2531
Entity as a lessor-Finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2532
Gross investment in the lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2532
Future minimum finance lease payment receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2533
Minimum finance lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . . 2534
Minimum finance lease payments receivable later than one year but not later than five . . . . . . . . . . . . . . . . 2535
Minimum finance lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . 2536
Unguaranteed residual value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2537
Less: unearned finance income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2538
Present value of minimum finance lease payments receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2539
Present value of finance lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . . 2540
Present value of finance lease payments receivable later than one year but not later than five . . . . . . . . . . . . . . 2541
Present value of finance lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . 2542
Accumulated allowance for uncollectible minimum lease payments receivables . . . . . . . . . . . . . . . . . . . . . 2543
Contingent rents received recognised as income - Finance lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2544
Operating Lease Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2545
Entity as a lessee - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2545
Future minimum operating lease payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2545
Minimum operating lease payable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2546
Minimum operating lease payable later than one year but not later than five years . . . . . . . . . . . . . . . . . . . 2547
Minimum operating lease payable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2548
Future minimum operating sublease receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2549
Payment recognised as an expense during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2550
Minimum lease payments under operating leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2551
Contingent rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2552
Sublease payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2553
Entity as a lessor - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2554
Future minimum operating lease receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2554
Minimum operating lease payments receivable not later than one year . . . . . . . . . . . . . . . . . . . . . . . . . 2555
Minimum operating lease payments receivable later than one year but not later than five . . . . . . . . . . . . . . . . 2556
Minimum operating lease payments receivable later than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . 2557
Contingent rent received recognised as income - Operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2558
Details of the assets given on operating lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2559
Gross carrying amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2559
Accumulated depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2560
Depreciation recognised in p/l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2561
Disclosure as per ind as-33 EPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2562
Basic EPS from continuing and discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2562
Basic EPS from continuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2563
Basic EPS from discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2565
Profit/(loss) attributable to equity shareholders from continuing & discontinuing operations (numerator basic eps) . . . . . 2566
Profit/(loss) attributable to equity shareholders from continuing operations (numerator basic eps) . . . . . . . . . . . . . 2567
Profit/(loss) from continuing operations (basic eps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2568

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Less: preference dividend and preference dividend tax (basic ceps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2569
Profit/(loss) attributable to equity shareholders from discontinuing operations (numerator basic eps) . . . . . . . . . . . 2570
Total net profit/(loss) from continuing & discontinuing operations as per p/l(basic eps) . . . . . . . . . . . . . . . . . . . 2571
Weighted average number of equity shares(denominator basic eps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2572
Diluted EPS from continuing and discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2573
Diluted EPS from continuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2574
Diluted EPS from discontinuing operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2575
Profit/(loss) attributable to equity shareholders from continuing & discontinuing operations (numerator diluted eps) . . . . 2576
Profit/(loss) attributable to equity shareholders from continuing operations (numerator diluted eps) . . . . . . . . . . . . 2577
Profit/(loss) from continuing operatioons (diluted eps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2578
Less: Preference dividend and tax (diluted eps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2579
Add/Less: expense/(Income) related to dilutive potential equity shares . . . . . . . . . . . . . . . . . . . . . . . . . . 2580
Profit/(loss) attributable to equity shareholders from discontinuing operations (numerator diluted eps) . . . . . . . . . . . 2582
Total net profit/(loss) from continuing & discontinuing operations as per p/l(diluted eps) . . . . . . . . . . . . . . . . . . 2583
Weighted average equity shares (denominator diluted eps) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2584
Nominal value of shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2585
Potential addition of equity shares on loan conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2586
Potential addition of equity shares on debenture conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2587
Potential addition of equity shares on gdr/adr conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2588
Potential addition of equity shares on stock options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2589
Potential addition of equity shares due to other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2590
Potential addition to equity shares on warrant conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2591
Potential addition to equity shares on conversion of preference shares . . . . . . . . . . . . . . . . . . . . . . . . . . . 2592
Weighted average number of anti-dilutive potential equity shares/instruments . . . . . . . . . . . . . . . . . . . . . . . . 2593
Disclosures as per ind as-12 income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2594
Numerical reconciliation of income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2594
Accounting loss (-)/Profit before tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2594
Applicable Statutory tax rate/ average tax rate (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2596
Income tax at the applicable statutory tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2597
Effect of expenses that are not deductible in determining taxable profit . . . . . . . . . . . . . . . . . . . . . . . . . . 2598
Effect of income not subject to tax/exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2599
Effect of tax concessions/tax incentives/different tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2600
Effect of expiry of recognised tax losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2601
Effect of share of (profits)/losses of associate and JV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2602
Effect of changes in tax rates and tax laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2603
Effect of revaluations of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2604
Utilisation of carried forward tax losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2605
Effect of unrecognised deferred tax assets (incldg. Unrecognised DTA on tax losses) . . . . . . . . . . . . . . . . . . 2606
Effect of previously unrecognised and unused tax losses and tax offsets now recognised deferred tax assets . . . . . . . 2607
Effect of different (higher/(lower)) tax rates of foreign operations incl. withholding tax . . . . . . . . . . . . . . . . . 2608
Effect of under / over provision relating to prior years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2609
Effect of under / over provision of current tax relating to prior years . . . . . . . . . . . . . . . . . . . . . . . . . . 2610
Effect of under / over provision of deferred tax relating to prior years . . . . . . . . . . . . . . . . . . . . . . . . . 2611
Effect of undistributed profit/earning of subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2612
Effect of group relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2613
Origination and reversal of other temporary differences/other adjustments . . . . . . . . . . . . . . . . . . . . . . . . 2614
Income tax expense/income recognised in Statement of Profit and loss . . . . . . . . . . . . . . . . . . . . . . . . . . . 2615
Effective Tax rate (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2616
Deferred tax assets & liabilities due to temporary difference, IND AS 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2617
Deferred tax assets due to deductible temporary difference, IND AS 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 2617
DTA due to property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2618
DTA due to intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2619
DTA due to trade receivables, loans and advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2620
DTA due to financial instrument . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2621
DTA due to foreign exchnage translation losses of foreign operation . . . . . . . . . . . . . . . . . . . . . . . . . . 2622
DTA due to fair value loss on hedges of net investment in foreign operation . . . . . . . . . . . . . . . . . . . . . 2623
DTA due to fair value losses on cash flow hedges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2624

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DTA due to fair value loss on securities carried at fair value through P&L / OCI . . . . . . . . . . . . . . . . . . . . 2625
DTA due to expenditure on VRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2626
DTA due to provision for employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2627
DTA due to post-retirement defined benefit obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2628
DTA due to MAT credit entitlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2629
DTA because of carry forward of losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2630
DTA because of carry forward capital losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2631
DTA due to other temporary differences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2632
DTA due to other assets/liablities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2633
DTA due to other provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2634
Deferred tax liabilities due to taxable temporary difference, IND AS 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 2635
DTL due to property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2636
DTL due to intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2637
DTL due to financial instrument . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2638
DTL due to foreign exchnage translation gains of foreign operation . . . . . . . . . . . . . . . . . . . . . . . . . . 2639
DTA due to fair value gains on hedges of net investment in foreign operation . . . . . . . . . . . . . . . . . . . . 2640
DTL due to fair value gains on cash flow hedges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2641
DTL due to fair value gain on securities carried at fair value through P&L / OCI . . . . . . . . . . . . . . . . . . . . 2642
DTL due to others temporary difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2643
DTL due to other assets/liablities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2644
DTL due to other provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2645
DTL due to undistributed profit/earning/reserves of Subsidiary, Associate, Joint Venture . . . . . . . . . . . . . . . . . 2646
Disclosure as per as-105 assets held for sale and discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . 2647
Post-tax profit / (loss) from discontinued operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2647
Profit / (Loss) before tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2648
Discontinued Operations Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2649
Discontinued Operations Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2650
Income tax expense / (credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2651
Gain/(loss) recognised on the re-measurement of assets of discontinued operation, net of tax . . . . . . . . . . . . . . . 2652
Gain/ (Loss) on disposal of the assets constituting discontinued operations, net of tax . . . . . . . . . . . . . . . . . . . 2653
Of which:- profit/(loss) attributable to owners of the company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2654
Net cash inflow / (outflow) from discontinued operation during the year . . . . . . . . . . . . . . . . . . . . . . . . . . 2655
Net cash inflow arising on disposal (discontinued operations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2656
Cash consideration received (discontinued operations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2657
(Outflow) on account of cash and cash equivalent held in disposed group . . . . . . . . . . . . . . . . . . . . . . . . . 2658
Net assets / (liabilities) disposed off during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2659
Assets of disposed group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2660
Less: Liabilities of disposed group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2661

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April 15, 2019 ProwessIQ

C OMPANY CODE 1

Table : Annual Financial Statements (IND-AS)

Indicator : Company code
Field : finance1_cocode
Data Type : Number
Unit : Code
Description:
CMIE assigns a unique numerical code to each company. This is known as the “Prowess company code” which
is stored in this field. Once alloted, this code is not changed. This is also the indicator with which companies
are recognised across Tables within the Prowess database. Thus, this information is found in all Tables that are
not Master Tables. We recommend the use of the “Prowess company code” to uniquely identify companies when
dealing with large data sets extracted from Prowess for external processing.

ProwessIQ April 15, 2019

2 I NFORMATION TYPE

Table : Annual Financial Statements (IND-AS)

Indicator : Information type
Field : fin1_info_type
Data Type : Text limited to 4 characters
Unit : Text
Description:
This data field captures the information type of the financial statement, whether it is a standalone or consolidated
financial statement.

April 15, 2019 ProwessIQ

Y EAR 3

Table : Annual Financial Statements (IND-AS)

Indicator : Year
Field : finance1_year
Data Type : Date
Unit : Date
Description:
This data field or indicator represents the last day of the accounting period for which the company presented its
financial statements.
The indicator is stored in the database in the YYYYMMDD format. For example, where the financial statements
of the company cover the period beginning on 1 April 2004 and ending on 31 March 2005, the value entered in this
indicator / data field will be 20050331, with 2005 being the year, 03 being the month of March and 31 being the
last date in the month of March.
The financial years of most companies in India end on 31 March. However, it is not necessary that the financial
years of all companies end on 31 March. Financial years of some companies end in September while financial
years of some others end in December. The financial years of some may even end in June.
For example, companies such as Videocon Industries, Siemens, M R F, Shree Precoated Steels, Shree Renuka
Sugars, Escorts, Sujana Metal Products, Triveni Engineering & Inds,. Balrampur Chini Mills, Isgec Heavy Engg.,
Bajaj Hindusthan presented their annual audited financial statements for the period ending 30 September 2009.
Companies like Indian Oil Corpn., Reliance Industries, Bharat Petroleum Corpn., Hindustan Petroleum Corpn., Oil
& Natural Gas Corpn., N T P C , M M T C, Steel Authority Of India, Essar Oil, Tata Motors, Larsen & Toubro,
Mangalore Refinery & Petrochemicals, Bharti Airtel, Bharat Heavy Electricals and Maruti Suzuki India presented
their annual audited financial statements for the period ending 31 December 2009.
While it is possible that financial years of companies close other than on 31 March, it is also possible that companies
may change the closing dates of their financial years. For example, Balrampur Chini’s financial year ended in
September till September 2009. Thereafter, the company changed its year-ending to March. Videocon Industries
presented its financial statements for the period ending 30 September every year till September 2009. Thereafter,
it shifted its financial year closing to 31 December of every year.
It may be noted that the financial year ending date obtained by using this indicator / data field does not guarantee
that the financials obtained are for a period of 12 months ending on that date. It merely indicates the ending date of
the period for which the financial statements are presented. The financial statements themselves can be for a period
of 3 months or they may be for a period of 15 months. For example, Arrow Textiles presented financial statements
covering a period of three months ending 31 March 2008. Orient Refractories presented financial statements
covering a six month period ending September 2011. Andhra Pradesh Paper Mills presented financial statements
ending 31 December 2011 covering a period of nine months. Andhra Cements presented financial statements
ending 30 June 2011 covering a period of 15 months. Hence, it would be a good idea to use this indicator / data
field along with the "months" indicator / data field, which gives the number of months for which the financial
statements are presented i.e. the period in months which is covered by the financial statements. In most cases,
however, the financial statements are for a period of 12 months ending on the balance sheet date or the last date of
the accounting period for which those financial statements are presented.

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4 M ONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Months
Field : months
Data Type : Number
Unit : Number of Months
Description:
This is the number of months for which the company has presented its income and expenditure financial statements.
Usually, this is 12 months. But, it is possible that the number of months is less or more than 12. This datafield
stores this number.

April 15, 2019 ProwessIQ

T OTAL I NCOME FROM CONTINUED OPERATIONS 5

Table : Annual Financial Statements (IND-AS)

Indicator : Total Income from continued operations
Field : total_income_cont_operations
Data Type : Number
Unit : Currency Annualised
Description:
Total income is the sum of all kinds of income generated by an enterprise during an accounting period. It includes
income from continuing operations.
Total income includes income generated during the normal course of business as well as extraordinary or excep-
tional income. It includes income generated from the sale of goods as well as services. It includes income from
investment activity. It also includes income accruing even without any sale of goods or rendering of service or as a
result of an investment activity. So long as it is income to the company, it is included in this Indicator. Total income
includes all kinds of income of the company irrespective of whether it entails a cash flow or not.
The Prowess database classifies all kinds of income generated by an enterprise into four sub-parts.
• Sales
• Income from financial services
• Other income
• Material/exceptional income
Total income is the sum of the income classified under each of these sub-parts. Each of the sub-parts has a further
break-up.
Sales primarily represents income from non-financial activities. Sales includes income from sale of industrial goods
and from providing non-financial services. Sale of industrial goods includes income from sale of goods, scrap,
electricity and from repairs, job-work and construction. It also includes fiscal benefits received by the company.
Income from financial activities is classified under Income from financial services. Income from financial ser-
vices includes those from fee-based services such as brokerage and fund-based services such as interest and divi-
dends,income from treasury operations.
Other income is a residual entry which captures income generated from sources that cannot be classified into any
other head of income.
Material/exceptional income refers to income such as gain on disposal of PPE & intangible assets.
Income from discontinuing operations is captured separately after the Profit & Loss account. As per Ind AS 105
’Non-Current Assets Held for Sale and Discontinued Operations’, discontinued operations is a component of entity
that either has been disposed of,or is classified as held for sale.
An entity discloses a single amount in the statement of profit and loss comprising the total of the post-tax profit or
loss of discontinued operations and the post-tax gain or loss recognised on the measurement to fair value less costs
to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.
C G Power & Indl. Solutions Ltd. has reported ’Profit from discontinuing operations before tax’ after ’Profit /(loss)
from continuing operations’ in its annual report for FY 2016.

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6 S ALES

Table : Annual Financial Statements (IND-AS)

Indicator : Sales
Field : sales
Data Type : Number
Unit : Currency Annualised
Description:
A simple definition of sales would be the act of transferring a product or service in return for cash or other consid-
erations. A sale transaction necessarily involves a buyer, a seller, a product or service, and the exchange of cash or
other non-cash considerations. Although sales could be on credit as well, the transfer of a consideration is bound
to happen sometime in the future and is inevitable.
This data field captures all regular income generated by companies from clearly identifiable sale of goods and from
non-financial services. Regular income would essentially mean that which excludes income of prior periods and
income from extra-ordinary transactions. Clearly identifiable sources of income would mean that the ambiguous
other income has been excluded. If the company provides a break-up of other income, then the constituents for
which data is available are posted appropriately. However, if there is an entry for other income that is not described
any further, it is an ambiguous entry and is therefore excluded from sales. Income from only non-financial services
is also included in sales. Income from financial services, on the other hand, is captured separately.
Roughly, the field "sales" corresponds to what is usually referred to as the "main income" of non-financial compa-
nies.
Sales has two sub-categories - "industrial sales" and "income from non-financial services".
Industrial sales includes the sale of goods and income from activities associated with or incidental to sales. This
includes the sale of scrap, sale of raw materials and stores, income from job-work done, and income from repairs
& maintenance, construction and utilities. It also includes fiscal benefits received by the company.
Sales is a gross figure. It is inclusive of all indirect taxes, rebates and discounts.

April 15, 2019 ProwessIQ

I NDUSTRIAL SALES 7

Table : Annual Financial Statements (IND-AS)

Indicator : Industrial sales
Field : industrial_sales
Data Type : Number
Unit : Currency Annualised
Description:
Income generated by companies from the sale of goods manufactured by them, and from products that are incidental
to the production process such as by-products, scrap, raw materials and stores, etc are industrial sales. Industrial
sales includes income generated from the sale of mining products, from construction activities and from the sale
of utilities such as electricity, gas or water. Industrial sales also include income from sale of agricultural products
since it is not captured separately.
Industrial sales includes income generated from rendering manufacturing job-work, processing, fabrication and
repairs & maintenance.
Industrial sales also includes income from printing and publishing activities.
Industrial sales is gross of all indirect taxes, rebates and discounts. It is net of returns and trade discounts.
Inter-departmental transfers, or internal transfers are not a part of industrial sales.
Income from trading business, financial services and non-financial services is not a part of industrial sales. These
are captured separately.
Income from services is not a part of industrial sales. As a result, trading income is also not a part of industrial
sales. However, the trading income of utilities is included in industrial sales. Thus, the income of Power Grid
Corpn, which is engaged in the distribution of electricity, and Gas Authority of India (GAIL), which is engaged in
the distribution of gas is included in industrial sales. This is justified because this trading entails large structural
investments including those in industrial equipment such as transformers or pumps, much like that of industrial
plants.
In general, all sales of utilities (electricity, water and gas), including those from production or distribution or even
trading are included in industrial sales.
Fiscal benefits also form a part of industrial sales. Fiscal benefits are a source of income for companies. This is
true mostly for industrial companies. Fiscal benefits are therefore kept a part of industrial sales. Manufacturing
companies are the biggest recipients of fiscal benefits. Generally, about 10 per cent of the companies report fiscal
benefits. Of these nearly 85 per cent are manufacturing companies. About 20 per cent of manufacturing companies
report fiscal benefits.
Less than 5 per cent of the services sector companies report fiscal benefits. In the case of these services sector
companies, Prowess reports industrial sales, which includes fiscal benefits.

ProwessIQ April 15, 2019

8 S ALE OF GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Sale of goods
Field : sale_of_goods
Data Type : Number
Unit : Currency Annualised
Description:
Income generated by companies from the sale of goods manufactured by them or from the sale of minerals extracted
by them is classified as sale of goods.
The sale of by-products released in the process of manufacturing or mining is also included in the head "sale of
goods". Even if the value of revenues generated from sale of by-products is available separately in the Annual
Report, it is not captured separately in the Prowess database. It is clubbed along with the sale of goods.
However, sale of scrap and raw materials is not clubbed with sale of goods. These are captured separately.
Sale of agricultural commodities is also included under the gamut of sale of goods. It mainly pertains to the sale
of processed agricultural commodities such as rice and therefore have an element of manufacturing processing in
them.
Income generated from trading is not included in sale of goods. It is captured separately, under the head "trading
income" under "income from non-financial services".
Income earned through printing and publishing activities is a part of sale of goods. Thus, income from the sale
of newspapers, magazines and also the associated revenues generated by such companies, such as from selling
advertisement space is included in sale of goods.
Income from ship breaking also forms part of sale of goods, since in such cases ships are broken down and sold in
parts. Income from software development, on the other hand, is considered as income from non-financial services,
which is classified separately. It is not a part of sales of goods.
A company can generate revenues from a wide array of activities. However, only those from the sale of goods as
described above are included in this data field. Thus, for a company such as Larsen & Toubro, revenues generated
from the sale of goods is included here, but its construction income is not.
Sales of goods is a gross figure. It includes excise duty, sales tax and other indirect taxes. It also includes cash
discounts and rebates. However, it is net of sales returns and trade discounts. Inter-divisional transfers (internal
transfers) are not included in sales of goods.
If a company reports sales net of indirect taxes or cash discounts and rebates, these are added by CMIE into the
sales figure, provided such data is available in the Annual Report. Similarly, if a company reports internal transfers
as a part of sales, then these are removed in the Prowess database. Most companies do not include internal transfers
as part of sales.
These efforts bring about a consistency in the sales of goods figure in the Prowess database. This ensures better
inter-company and inter-year comparability of the data presented in the database.

April 15, 2019 ProwessIQ

S ALE OF SCRAP / WASTE 9

Table : Annual Financial Statements (IND-AS)

Indicator : Sale of scrap/waste
Field : sale_of_scrap
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income generated through the sale of scrap and waste.
Scrap is the leftover or residue which arises from the raw material during its use in the production process. It does
have some recoverable value. Scrap is defined as the incidental residue from certain types of manufacture, usually
of small amount and low value, recoverable without further processing.
Waste, on the other hand, is that portion of raw material, which is lost in the processing, having no realisable or
recoverable value.
However, companies do not necessarily adhere to these definitions in their use of these terms. Often, the terms
are used interchangeably by companies. Scrap, in its common usage, not only refers to residue but also empties,
containers, gunny bags, packing materials etc. that are no longer considered fit for use. Sale of waste paper as
reported by the publication companies also forms a part of "scrap" as it refers to those newspapers, magazines and
periodicals whose content is outdated. All of these are classified under sale of scrap in the Prowess database.
These items are usually disclosed as a part of the schedules of sales, other income, raw material consumed, or
change in stock. Often, the information is tucked away in the notes to accounts or along with the quantitative
details after the notes to accounts in the annual report.

ProwessIQ April 15, 2019

10 S ALE OF RAW MATERIALS AND STORES

Table : Annual Financial Statements (IND-AS)

Indicator : Sale of raw materials and stores
Field : sale_of_rawmat_stores
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income generated through the sale of raw materials as well as through sale of stores.
Such a sales is unusual. Nevertheless, it is a possibility.
Companies may directly report sale of raw material as part of its sales. It is also a common practice to deduct
the sales of raw material and stores from the expenditure on consumption on raw materials. Consumption of raw
materials, in such cases, is disclosed only as a net figure by the companies. However, the amount netted out is often
disclosed separately either in the notes or footnotes. If this is the case, then in the Prowess database, the amount of
sales of raw material is added back into the consumption of raw materials field under expenses. Thus, consumption
of raw materials is gross of sale of raw materials and stores. And, the amount is also added on the income side to
"sales of raw material".
The sale of raw material and stores is not considered as a trading activity because the sale is only incidental and
not a line of activity of the company.

April 15, 2019 ProwessIQ

J OB - WORK INCOME 11

Table : Annual Financial Statements (IND-AS)

Indicator : Job-work income
Field : job_work_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income generated by a company when it undertakes contract manufacturing or processing
of a product according to client specifications. Such a company effectively provides its production facilities to the
client. The client provides specifications, production schedules and also often provides the raw materials. The
company provides its production capacity and its labour.
Such arrangements could have several variations and it is often difficult to classify a source of income as a job-
work. In a sense, every business-to-business company that works either captively or largely for another company
earns its income based on job work. We refer to only the industrial sector here and not to the services sector. BPOs
for example, would not figure here. They are classified under non-financial services.
For all practical purposes, we post a figure under job-work income if an industrial company’s published financial
statements describe the source of income as job-work, processing, conversion, fabrication charges or a description
similar to these activities. It includes installation and service charges, erection, commissioning or contract revenue.
Contract revenue of interior decorators, for example, is classified under job work income. Income from construction
activities of construction companies, even if their description is similar to that described above, is not included here.
It is captured separately elsewhere.
Project construction companies undertake contractual assignments for specific projects. These are classified under
sales from construction and not from job work.
Often, manufacturing concerns having large production capacities undertake manufacturing or processing activities
on behalf of other parties. In such cases, income from sale of goods reported by them includes income from job-
work / processing / conversion / fabrication. Such being the case, income from job-work / processing / conversion
/ fabrication is deducted from income from sale of goods and shown separately in this data field.

ProwessIQ April 15, 2019

12 I NCOME FROM REPAIRS & MAINTENANCE INCLUDING AFTER - SALES SERVICE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Income from repairs & maintenance including after-sales service income
Field : repairs_maintenance_inc
Data Type : Number
Unit : Currency Annualised
Description:
A significant portion of the revenues earned by manufacturers of automobiles, consumer durables and computer
and telecommunication hardware emanates from after-sales services. After-sales services can be defined as all
those processes that go into making sure that customers are satisfied with the products and services offered by an
enterprise.
This data field captures revenues from after-sales services. Income earned by providing repairs & maintenance
services is also included here. Repairs refer to expenses incurred on restoration of an asset to sound condition or
the setting right of a damage, or keeping the asset operating at its present condition. Maintenance refers to upkeep
of property or equipment. Incomes generated from such services are also referred to as service income or workshop
revenues. Income earned through Annual Maintenance Contracts (AMCs) is also included under this head. Other
types of items falling under this head include income earned through services involving the upkeep, renovation and
modification of assets.
It must be noted that "repairs and maintenance" done for other divisions of the same company are not treated as
revenues from repairs and maintenance activities. Instead, they are covered under internal transfers.

April 15, 2019 ProwessIQ

C ONSTRUCTION INCOME 13

Table : Annual Financial Statements (IND-AS)

Indicator : Construction income
Field : construction_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field is relevant to companies involved in construction activity, real estate and contract works. It captures
data pertaining to income from construction & construction related activities. Construction income includes the
following:-
1. Income from contractual engineering and construction work such as turnkey projects. It includes income
earned through designing, engineering and constructing infrastructure projects, erection of new plants and
other related work. Contract jobs essentially mean that they are done on behalf of another entity. In case
of diversified companies or companies whose major income is not attributable to construction activity, their
income from turnkey projects or fabrication & erection income is generally reported in the quantitative details
after notes to accounts.
2. Income from sale of real estate developed by the company. It is distinct from contractual construction work in
that the company develops properties on its own with an objective to sell. It would include income earned by
real estate companies from the sale of residential and commercial properties. If a company is engaged in real
estate development, real estate property is usually disclosed as stock-in-trade in the schedules of inventories as
such companies hold the properties on their books till they are sold, i.e. they are current assets. Construction
related income also includes income from sale of land without undertaking any development activity.
3. Contractual income from oil well drilling and exploration, mining and from other construction activity like
income from small projects, sub-contractual income from huge turnkey contracts, income from operation of
commercial complexes etc, also classify as construction income.
Oil well drilling or mining income included under construction income would not include the income from
the sale of crude oil that has been drilled out or minerals extracted. Instead, these would be included under
sale of goods. It would also not include any income earned by providing equipment for drilling or mining
since such income is classified as lease/rent income and is captured elsewhere.
Sometimes the value of this construction income has to be derived from the company’s production schedule -
especially in the case of either diversified companies or companies whose income from construction related activity
is marginal.
A number of companies in financial distress convert their land and other real estate properties into stock-in-trade.
Often, they develop and sell such properties. At times they sell the properties without any development. Any
income generated by these companies from such activities (with or without any development of the property) is
reported by CMIE, as income from construction.
As per Accounting Standard 7 (AS-7) on Construction Contracts issued by the ICAI (effective from 1 April, 2003),
the percentage of completion method has been prescribed as the only method for recognising revenues from con-
struction activity. However, companies undertaking real estate development activity might recognise their revenue
either by completed contract method or by percentage of completion method. The Prowess database captures
information as furnished by the company, without any adjustment.

ProwessIQ April 15, 2019

14 S ALE OF ELECTRICITY, GAS AND WATER

Table : Annual Financial Statements (IND-AS)

Indicator : Sale of electricity, gas and water
Field : sale_of_electricity_gas_water
Data Type : Number
Unit : Currency Annualised
Description:
Section 2(7) of the Sale of Goods Act, 1930, defines goods as "every kind of movable property other than actionable
claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of
the land which are agreed to be severed before sale or under the contract of sale". Electricity, gas and water were
previously not considered as goods since earlier, there was no way to comprehend how these could be valued,
and therefore, there was doubt whether these objects could be sold or purchased. In 1958, however, the Law
Commission of India recommended certain amendments in the Act so as to make it clear that these objects came
under the purview of the definition of goods. This data field captures the amount earned by a company from the
sale of electricity, gas and water, as utilities.
Income from electricity and gas related activities can be in the form of sale of electricity, meter hire charges,
wheeling charges, other electricity service charges, sale of piped natural gas, sale of compressed or liquefied natural
gas (LNG), sale of industrial gases, gas transmission, gas service and fitting.
Wheeling charges refer to revenue earned by an electricity generating company from the transmission of electricity
to a distribution company.
The government, on 26 May 1997, had introduced a mechanism to generate additional cash flow for electricity
generating companies by allowing them to collect advance against depreciation (AAD) by way of a tariff charge.
However, AAD collected by way of tariff to mobilise additional cash by such companies is not income for the
purpose of determination of their net profit. Such an amount is an advance received under an obligation to adjust it
in future. Thus, any amount received as an AAD does not form part of sales.
Storage and distribution of natural gas, and electricity transmission & distribution are classified as utilities. Hence,
income from sale of natural gas and electricity is treated as industrial sales even if these are traded.
Income from sale of gas would also include the income earned by a company for transporting fuel through a
pipeline.
Income from the sale of conversion kits, receptacles, pipes & cables and other fittings of electricity and gas com-
panies are not captured here. These are captured elsewhere.
Income from all the above sources is recorded gross of electricity duty or other indirect taxes and levies. It is also
gross of discounts for prompt payments, cash discounts, etc.
This data field also includes the sale of water as a utility. This is, however, distinct from the sale of bottled water
as a consumer durable. Thus, revenues from the sale of packaged drinking water or mineral water would not be
included here. As opposed to this, sale of water as a utility by a municipal body forms part of this data field.

April 15, 2019 ProwessIQ

F ISCAL BENEFITS 15

Table : Annual Financial Statements (IND-AS)

Indicator : Fiscal benefits
Field : fiscal_benefits
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the fiscal benefits i.e related to tax and sales provided by the government (from central, state
or local governments).
The fiscal benefits are the subsidies, concessions, and exemptions given by the government.
In Prowess database, those fiscal benefits are captured that have been reported by the company in it’s annual report.
The fiscal benefits captured in Prowess database are as follows:
1. Export incentives including duty draw back, etc.
2. Fiscal benefits to oil companies
3. Sales tax, VAT and GST benefits
4. Other fiscal benefits and subsidies

ProwessIQ April 15, 2019

16 E XPORT INCENTIVES INCLUDING DUTY DRAW BACK , ETC .

Table : Annual Financial Statements (IND-AS)

Indicator : Export incentives including duty draw back, etc.
Field : export_incentives
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the export incentives disclosed by the companies in the form of cash or cash equivalents.
Export incentives are usually in the form of duty drawbacks, excise rebates, import licenses, concession in import
duty and tax exemptions under the Income Tax Act.
Companies generally report such benefits under the following heads - export related benefits, duty drawback, export
incentives, sale of DEPB (Duty Drawback Passbook Scheme) license, etc.
Duty Drawback Passbook Scheme (DEPB) is an entitlement given to exporters for importing goods duty-free, in
proportion to their export earnings.
Duty drawback is an incentive given to the exporters of different categories of goods under the "Customs and
Central Excise Duty Drawback Rules, 1995". The duty drawback scheme is administered by the Directorate of
Duty Drawback in the Ministry of Finance, Government of India.
In the Pre-revised Schedule VI era, the export incentives disclosures by companies were not very standardised.
Few companies disclosed data on export incentives under ’other income’ schedule in the annual report. But at
times, it was shown as a part of the sales figure. When the company reported this item with sales, the amount of
export incentives was excluded from the sales value in the Prowess database and was reported under fiscal benefits.
In the revised Schedule VI, the export incentives disclosures by companies are standardised. The companies are
now required to report ’duty drawback and ’other export incentives’ under ’other operating revenue’ and not ’other
income’.

April 15, 2019 ProwessIQ

F ISCAL BENEFITS TO OIL COMPANIES 17

Table : Annual Financial Statements (IND-AS)

Indicator : Fiscal benefits to oil companies
Field : fiscal_benefits_to_oil_cos
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the fiscal benefits received by oil companies from the government.
On 1 April 2002, the Government of India notified the deregulation of pricing & distribution of petroleum prod-
ucts with the dismantling of the three-decade old administered pricing mechanism (APM). The dismantling of the
administered pricing mechanism means that oil companies are free to take independent decisions based on im-
port parity and market forces in pricing of petroleum products rather than being governed by the dictates of the
Government.
The dismantling of the APM also led to the winding down of the Oil Pool account. As per the announcement,
the Government was withdrawing from formal control of petroleum product pricing barring the price of Liquid
Petroleum Gas (LPG) and Kerosene (SKO) and was extending distribution rights for petroleum products to parties
other than Public Sector Units (PSUs) including multinational companies.
Since 2004-05, the government has been regulating the retail selling prices of the four sensitive petroleum products
sold by the PSU oil marketing companies to protect the consumer from the increasing price volatility and uncer-
tainty of the international oil prices. If the global crude oil price crosses a certain mark, the government steps in
to determine the retail prices of petrol, diesel, domestic LPG and kerosene. The oil marketing companies had to
incur huge revenue losses - or so called "under-recoveries" - for selling auto and cooking fuels at state-set prices
to help the government control inflation. These under-recoveries were borne partly by the government, by giving
them cash or special oil bonds and partly by state-run upstream firms such as Oil and Natural Gas Corporation, Oil
India and Gail (India) and the rest by the OMCs themselves based on a certain subsidy-sharing formula.
In June 2010 the Indian government has moved to a regime of deregulating oil prices by allowing the prices of
gasoline to be market driven. This is seen to be helping the OMCs curb the huge revenue losses – or so called
"under-recoveries". The incentives in the form of cash, bonds or discounts received by oil companies are termed as
fiscal benefits.
The oil companies disclose fiscal benefits under ’Revenue from Operations’ in the annual reports, CMIE makes it
available in this data field.

ProwessIQ April 15, 2019

18 S ALES TAX AND VAT BENEFITS

Table : Annual Financial Statements (IND-AS)

Indicator : Sales tax and VAT benefits
Field : sales_tax_vat_benefits
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the monetary benefits obtained by the companies from the sales tax authorities.
Sales tax benefits can either be in the form of set off, deferment or complete waiver.
Where a company can claim a set off against its sales tax liability and the set off amount is greater than the sales
tax liability, the company may show the excess set off as an income. Such income is recognised in this field.
Sales tax deferral cannot be captured as a part of sales tax and VAT benefits.
Sales tax deferral is effectively an interest-free loan which is to be repaid by the company after a specified period of
time. Sales tax collected by the company is also debited in the profit and loss account, however, the corresponding
credit is given to "Sales Tax Deferral Loan Account" under unsecured loans instead of cash / bank account as there
is no outflow of cash.
Waiver of sales tax in the form of an exemption does not show up in "Sales tax benefits". The company may be
provided a complete exemption from sales tax. Thus, the company does not collect the sales tax amount. It is
therefore not a part of the accounts and so cannot be reported in this data field although it is a fiscal benefit. Waiver
of sales tax in the form of a grant is captured here. Under this scheme the government does not provide the grants
directly, but allows the company to collect sales tax and at the same time exempts it from depositing the same with
the government treasury. This grant is thus an income that is reported in this data field.
However, if any such income accrues because of prepayment of sales tax liability that was supposed to be paid later
under the Sales Tax Deferral scheme it is classified by us as an extra-ordinary income and not a sales tax benefit.
This data-field also captures the GST benefits received from government. For instance, Hindustan Unilever Limited
has received budgetary support in the form of GST refunds under Goods and Services Tax, from the Government
of India in relation to the existing eligible units under the different Industrial Promotion Schemes. The same has
been captured in this data-field.

April 15, 2019 ProwessIQ

OTHER FISCAL BENEFITS AND SUBSIDIES 19

Table : Annual Financial Statements (IND-AS)

Indicator : Other fiscal benefits and subsidies
Field : oth_subsidies
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the fiscal benefits other than export incentives, duty draw back, benefits derived by oil com-
panies from the government and sales tax benefits.
Government grant and subsidies related to operations are reported in this data field. Government grant and subsidies
unrelated to operations are reported under ‘Revenue goverment grant’
Subsidies and fiscal benefits are granted by the government across sectors for the development of trade and econ-
omy. These may be fertiliser subsidies, concessions to companies engaged in power generation, , retention price
support received by sugar mills or various tax incentives. All such exemptions and concessions constitute other
fiscal benefits and subsidies.
The companies generally disclose other fiscal benefits and subsidies under ‘Other Operating Revenues’ in their
annual reports. However, some companies also disclose fiscal benefits and subsidies related to operations under
‘Other income’. CMIE makes them available in this data field.

ProwessIQ April 15, 2019

20 OTHER INDUSTRIAL SALES

Table : Annual Financial Statements (IND-AS)

Indicator : Other industrial sales
Field : oth_industrial_sales
Data Type : Number
Unit : Currency
Description:
This is a residuary data field. It includes data pertaining to sales which does not get classified into specific data
fields under the head ’Industrial sales’.
For example, Kesar Enterprises Ltd. in the year 2016-17 has reported ‘Income from sale of Renewable Energy
Certificates’, the same has been captured in this data-field.

April 15, 2019 ProwessIQ

FAIR VALUE GAIN ON AGRICULTURAL PRODUCE 21

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain on agricultural produce
Field : fv_gain_agricultural_produce
Data Type : Number
Unit : Currency Annualised
Description:
Agricultural produce is the harvested product of the entity’s biological assets.
A biological asset is a living animal or plant.Biological transformation comprises the processes of growth, degen-
eration,production, and procreation that cause qualitative or quantitative changes in a biological asset.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
Agricultural produce harvested from an entity’s biological assets shall be measured at its fair value less costs to sell
at the point of harvest. Such measurement is the cost at that date when applying Ind AS 2 Inventories or another
applicable Standard.
This data field captures fair value gain on measurement of agriculture produce.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

22 I NCOME FROM NON - FINANCIAL SERVICES

Table : Annual Financial Statements (IND-AS)

Indicator : Income from non-financial services
Field : non_fin_services_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures that portion of a company’s income generated by way of providing all kinds of services
except from financial services. Non-financial services includes all kinds of trading activities (wholesale, retail,
department stores and malls), all types of transport services, hospitality/hotels and restaurant businesses, commu-
nication services (including telecommunication, courier and internet service), professional services (such as legal,
accounting, consulting including financial consultancy, rating), and personal or community services (like hospitals
& allied services such as pathological laboratories, blood banks, education, entertainment, research work, effluent
treatment plants etc). It also includes rental income of companies.
A substantial part of income from non-financial services is constituted by operational income of service companies.
What industrial sales are to manufacturing companies, income from non-financial services are to companies in the
service sector. Therefore, income from non-financial services would cover income from passenger fares/freight
earned by transport services companies, commission income earned by travel agents, income from hotels and
restaurants, telecommunication services income, income earned by recreational service providers like amusement
parks, water parks, income earned by advertising agencies, consultancy income including investment advisory or
management advisory services provided by financial service providers, income from medical services, license to
use rights, rent, royalty and technical know-how fees, income from ITES services like BPO, call centers, medical
transcription, legal transcription, etc.

April 15, 2019 ProwessIQ

T RADING INCOME 23

Table : Annual Financial Statements (IND-AS)

Indicator : Trading income
Field : trading_inc
Data Type : Number
Unit : Currency Annualised
Description:
Trading income refers to income generated from the activity of buying and selling of goods. Trading income,
however, is distinct from income from trading in shares or other financial instruments. It is restricted to trading in
goods. Trading income pertains to the purchase of goods and selling it either as it is or after merely packing or
re-packing it, to another party, either at a profit or otherwise.
Often, there is a conflict in the interpretation of some activities as belonging to either manufacturing or trading. It
is common practice for a trading concern to purchase in bulk and package/repackage into smaller retail packets for
sale. Thus, if a company is engaged in selling after merely packing/re-packing goods, its income from such activity
is considered as a part of trading.
Subjecting goods to quality checks and branding, would amount to further processing of goods. Hence, goods
which are purchased and subsequently sold after quality checks and branding would no longer form part of trading
income. Since it amounts to further processing and value addition to goods, it tantamounts to manufacture. Thus,
if a company undertakes quality checks/branding and re-packing of the goods it has purchased, then it is deemed
to be engaged in manufacturing.
Often, companies are engaged in both manufacturing and trading of the same goods. In many such cases, trading
income is clubbed with the income head "sale of goods". CMIE delves into the quantitative details and the cor-
responding values of the product manufactured as well as purchased if they are provided by the company in the
schedules to accounts, in order to distinguish between trading income and manufacturing income. If the sales value
reported by the company for a product which is both produced as well as purchased is constituted by more than
fifty percent of quantities purchased, then, such sales would be classified as trading income even if the company
reports it as sale of goods in its Annual Report. Similarly, if the sale value comprises more than fifty percent from
quantities manufactured, then such sales would be classified as sale of goods. Thus, even if the company does not
report any trading income, CMIE may arrive at trading income for a company.
Sales of utilities such as electricity distribution, gas or water distribution are not considered trading income even
if such companies do not produce, but only distribute these objects. Such income is reported as a part of ’sale of
electricity, gas and water’, which in turn falls under industrial sales.

ProwessIQ April 15, 2019

24 ROYALTY INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Royalty income
Field : royalty_inc
Data Type : Number
Unit : Currency Annualised
Description:
Royalty means consideration received for transfer of rights in respect of a patent, invention, secret formula or
process, copy right literary, artistic or scientific work.It is made to the legal owner of the property.
This data field stores the royalty income of companies, under an explicit agreement, for the use of a physical or
intellectual property owned by another entity. It is a part of income from non-financial services provided by the
entity.
Royalty is usually paid on the use of natural resources, trademarks, brand names, patents, franchise etc. Publishing
companies pay royalties to authors. Companies that exploit reserves of natural resources such as crude oil, coal,
mineral ores, etc pay royalties to the government.

April 15, 2019 ProwessIQ

R ENT /O PERATING LEASE RENT INCOME 25

Table : Annual Financial Statements (IND-AS)

Indicator : Rent/Operating lease rent income
Field : rent_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the rental income earned by companies by way of letting out land or other properties.
Storage income reported by companies is also included in this data field.
A rental agreement is distinct from a lease agreement. Rental agreements usually render shorter durations of
tenancy (often 30 days), which is automatically renewed unless either the tenant or the landlord terminates it via a
written notice. Also, terms of a rental agreement can be changed with a written notice. Lease agreements, on the
other hand provide for longer tenancy rights, which are set at the time of entering into the agreement. The tenant
has the right to utilise the underlying property for the specified tenure, unless he defaults in lease payments or
does not comply with other provisions of the agreement. During the tenure of the lease, the landlord can not raise
charges or change terms, without the permission of the tenant. Income from either is covered by this data field.

ProwessIQ April 15, 2019

26 O PERATING LEASE RENT FROM I NVESTMENT PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Operating lease rent from Investment properties
Field : op_lease_rent_inc_invst_prop
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the revenue earned by entities by letting out Investment properties on operating lease.
Investment property is property i.e., land or a building or part of a building or both, held by companies to earn
rentals or for capital appreciation or both.
This property is not held by entities for use in the production or supply of goods or services or for administrative
purposes or sale in the ordinary course of business.
CMIE further classifies the rental revenue received from investment properties into the following heads:
• Minimum lease payment
• Contingent rental revenue
Wherever the entities have not provided such bifurcation, entire rental revenue from Investment Properties are
reported in the data field ’Minimum lease payments on investment properties’.

April 15, 2019 ProwessIQ

M INIMUM LEASE PAYMENT ON INVESTMENT PROPERTIES 27

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum lease payment on investment properties
Field : min_lease_payment_invst_prop
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures minimum lease payment recognised by the lessor company as income in the statement of
profit and loss during the year from leasing investment properties.
For a lessor, minimum lease payments are the minimum agreed amount that the lessee is required to pay the lessor
over the lease term. It will not include any contingent rent or cost for services and taxes payable by lessee, but it
will include any residual value guaranteed to the lessor by the:
• the lessee;
• a party related to the lessee; or
• a third party unrelated to the lessor that is financially capable of discharging the obligations under the guar-
antee.
Ind As 17 requires the lessor to recognise this minimum lease payments on a straight-line basis over the lease term,
unless another systematic basis is more representative of the time pattern in which use benefit derived from the
leased asset is diminished.

ProwessIQ April 15, 2019

28 C ONTINGENT RENTAL REVENUE ON INVESTMENT PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rental revenue on investment properties
Field : contingent_rental_inc_invst_prop
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the contingent rent earned by the companies during the year from investment properties.
Contingent rental revenue is rental revenue earned over and above the minimum lease rental received.
Contingent rental revenue arises when the companies enter into lease agreement where a portion of lease rental is
not a fixed amount but based on some factor that changes other than with the passage of time. It is recorded by the
lessor as and when such amounts are due to be received.
For example, a lessor leases a plant for Rs 1,00,000 per month if the plant is utilized upto 80% of normal production
level. But if the production rises above this level there will be an extra charge of Rs. 10,000 per month for every
percentage increase in the production level. Hence if in a particular month the production level is 85%, then the
lessee will pay Rs. 1,00,000 as minimum lease payment and Rs. 50,000 as contingent rent.

April 15, 2019 ProwessIQ

O PERATING LEASE RENT FROM OTHER PROPERTIES 29

Table : Annual Financial Statements (IND-AS)

Indicator : Operating lease rent from other properties
Field : op_lease_rent_inc_other_prop
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the revenue earned by companies by letting out properties other than investment properties on
operating lease.
Based on the disclosures by the companies, lease rentals earned from other properties is further classified into
following two categories:
• Minimum lease payments
• Contingent rental revenue
Wherever companies do not provide such bifurcation, entire rental revenue from other properties is reported in the
data field ’Minimum lease payments’.

ProwessIQ April 15, 2019

30 M INIMUM LEASE PAYMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum lease payment
Field : min_lease_payment_other_prop
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures minimum lease payment recognised by the lessor entity in the statement of profit and loss
during the year from leasing properties other than investment properties.
For a lessor, minimum lease payments are the minimum agreed amount that the lessee is required to pay the lessor
over the lease term. It will not include any contingent rent or cost for services and taxes payable by lessee but it
will include any residual value guaranteed to the lessor by the
• the lesse;
• a party related to the lessee;or
• a third party unrelated to the lessor that is financially capable of discharging the obligations under the guar-
antee.
Ind AS 17 requires the lessor to recognise this minimum lease payments on a straight-line basis over the lease term,
unless another systematic basis is more representative of the time pattern in which use benefit derived from the
leased asset is diminished.

April 15, 2019 ProwessIQ

C ONTINGENT RENTAL REVENUE 31

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rental revenue
Field : contingent_rental_inc_other_prop
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the contingent rent earned by the entities during the year from properties other than investment
properties.
Contingent rental revenue is rental revenue earned over and above the minimum lease rental received.
Contingent rental income arises when the entities enter into lease agreement where a portion of lease rental is not
a fixed amount but is based on some factor that changes other than with the passage of time. It is recorded by the
lessor as and when such amounts are due to be received.
For example, a lessor leases a plant for Rs 1,00,000 per month if the plant is utilized upto 80% of normal production
level. But if the production rises above this level there will be an extra charge of Rs. 10,000 per month for every
percentage increase in the production level. Hence if in a particular month the production level is 85%, then the
lessee will pay Rs. 1,00,000 as minimum lease payment and Rs. 50,000 as contingent rent.
Entities are required to disclose contingent rent earned during the period along with their rental income in notes to
accounts which is captured in this field.

ProwessIQ April 15, 2019

32 OF WHICH : O PERATING LEASE EQUALISATION ADJUSTMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Operating lease equalisation adjustment
Field : op_lease_equalisation_adj
Data Type : Number
Unit : Currency Annualised
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
This field captures the amount of lease equalisation adjustment done in the P&L to equalise the annual rent receipts.
Lease equalization is done when the rentals over period of lease are not constant and generally when there is
escalation. The Total lease rentals over the lease period will be divided by number of years and this gives lease
expense/income to be recognized in a particular year. The difference between actual lease rent received and lease
rent income recognized is transferred to Lease Equalization Account and it will be reversed over lease period.
For example, rent to be received per annum, year 1 is Rs. 2,00,000, year 2 is Rs. 2,50,000, year 3 is Rs. 3,50,000
and year 4 is Rs. 4,00,000. Total rent to be received in 4 years is Rs. 12,00,000, and rent to be recognised per annum
will be Rs. 3,00,000 and the difference between rent to be received and rent to be recognised will be tranferred will
be adjusted (Rs. 1,00,000 in yr 1) and transferred to lease equalisation account.

April 15, 2019 ProwessIQ

S ALES RETURNS 33

Table : Annual Financial Statements (IND-AS)

Indicator : Sales returns
Field : sales_returns
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the merchandise returned by the purchasers to the seller during the year.
Goods or stocks purchased or sold, being returned is a common practice in business. This may be on account of
various reasons like defect in goods, quality not matching the requirement of the purchaser, the buyer not needing
the stock, excess quantity shipped, excess quantity ordered, goods shipped too late, etc.
The value of such goods returned is deducted from the value of sales during the year. Thus, the data field "sale of
goods" excludes sales returns. If a company reveals the sales returns figure separately, it is not included as a part
of "sale of goods" in the Prowess database. The figure is posted in "sales returns".
This data item is captured as an addendum/additional piece of information in the Prowess database even though it
does not form a part of the income of the company.

ProwessIQ April 15, 2019

34 T RADE DISCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Trade discount
Field : trade_discount
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the trade discount reported by companies in their annual reports. Trade discount is a discount
on the list price granted by the seller to the buyer.
Usually, trade discount is not accounted for in the books of accounts of a company. But some companies report
sales gross of trade discount. In such cases the amount of trade discount is deducted from the gross sales and the
sales figure is reported net of trade discount. Further, in such cases the amount of trade discount is captured in this
data field as an additional piece of information.

April 15, 2019 ProwessIQ

I NCOME FROM FINANCIAL SERVICES 35

Table : Annual Financial Statements (IND-AS)

Indicator : Income from financial services
Field : inc_fin_serv
Data Type : Number
Unit : Currency Annualised
Description:
Total income of a company is classified by CMIE, into three broad categories: industrial sales, income from non-
financial services and income from financial services.
Companies do not present such a categorisation of their income in their financial statements. They usually provide
a break-up in terms of revenue from operations and other income. However, “revenue from operations” and “other”
have company-specific meaning and, often these are ambiguous terms that limit the comparability of information
across companies.
CMIE deploys a less ambiguous classification system that re-classifies the presented information into a more com-
parable form. CMIE uses the item descriptions provided by the companies and the information provided in the
various schedules and notes to re-classify the available information in this more comparable format.
Income from financial services is one of three major heads of classification of income used by CMIE. It comprises
two kinds of income:
1. those based on providing financial services for a fee, such as broking,
2. those based on providing funds and earning a return, such as in the form of interest, dividend, etc.
A company may or may not provide such a classification in its financial statements. However, CMIE uses the
detailed description available in the Annual Reports to categorise the income according to the above classification.

ProwessIQ April 15, 2019

36 F EE BASED FINANCIAL SERVICES INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Fee based financial services income
Field : fee_based_fin_serv_inc
Data Type : Number
Unit : Currency Annualised
Description:
Income from fee based financial services is the revenue earned usually by banks, non-banking finance companies,
merchant bankers, stock brokers, etc by providing services of financial intermediaries, commission agents and
underwriters. Broadly, fee based financial services income is in the form of:
1. Brokerage and commission
2. Guarantee fees
3. Underwriting commission
4. Portfolio management fees
5. Merchant banking fees
6. Public issue management fees
7. Corporate financial counselling fees
Each of the above is a service provided by a company to organise funds for its clients. In each of the cases, the
company is not providing the funds (in which case the income would be classified under “fund-based financial
service income”) but, it is providing services that would help its clients either raise or manage funds. The company
providing such a service is paid a fee for having provided the service and not for having provided the funds itself.
However, the following fees, which are closely related to helping companies raise or manage resources would not
be included as fee-based financial services income. They are included in non-financial services income because
they are in the nature of business consulting and not financial services.
1. Project finance counselling fees
2. Fees for arranging foreign collaborations
3. Fees for advising on acquisition and mergers
4. Fees for advising on capital restructuring
It is not necessary that fee based financial services is only provided by banks, non-banking finance companies,
merchant bankers, stock brokers, etc. Such services can be provided by other entities as well. Income earned from
all fee-based financial services by any type of company is recorded in this data field.
Income from fee based financial services is classfied into two broad categories viz. ‘Brokerage and financial
services fees’ and ‘other fee based financial services income’.

April 15, 2019 ProwessIQ

B ROKERAGE & COMMISSION FEES 37

Table : Annual Financial Statements (IND-AS)

Indicator : Brokerage & commission fees
Field : brokerage_fin_serv_fees
Data Type : Number
Unit : Currency Annualised
Description:
Brokerage and financial services fees including commission on foreign exchange transactions and income from
money changing business is the income earned by banks, non-banking financial companies, stock brokers, etc. by
acting as intermediaries, commission agents and underwriters. It also includes income earned by them for providing
services like issuing demand drafts, credit cards etc.
The following types of financial services fees are included in this data field:
1. Commission for issuing letters of credit, guarantees, etc.
2. Underwriting commission
3. Commission on factoring services
4. Commission on collection, remittances and transfers
5. Brokerage on securities
6. Commission on letting out of lockers
7. Commission on other permitted agency business including consultancy and other services
All items are reported gross of sub-brokerage.
CMIE does not include consulting fees in this data field. Consulting fees is included under “income from non-
financial services”.
In the annual report, commission and brokerage income is reported by banks in the schedule of “other income”.
NBFCs report this income in the schedule of “income from operations” and sometimes under “other income”. At
times, the information may also be provided in Notes to Accounts. CMIE re-classifies the information to conform
to the definition provided above.

ProwessIQ April 15, 2019

38 G UARANTEES COMMISSION / FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantees commission / fees
Field : guarantee_comm_inc
Data Type : Number
Unit : Currency Annualised
Description:
Guarantee Commission is typically a fee, collected by companies, banks or financial institutions in lieu of guarantee
provided on behalf of their clients to third parties.Companies give financial guarantee to Banks on behalf of the
subsidiaries / Joint ventures.The company charges guarantee fee or commission for the guarantee given. Such
guarantee fee or commission is captured in this data field.
Banks and financial institutions act as guarantors incase of debts, payments, receivables, payables etc. Banks and
financial institutions provide a guarantee to the counter party of payment,in case its client defaults/delays on due
date. Such commission is usually a basis of transaction amount. Examples of guarantee are bank guarantee in case
of debts, letter of credit(LC’s) etc.All guarantee commission is recorded in this field.

April 15, 2019 ProwessIQ

OTHER FEE BASED FINANCIAL SERVICES INCOME 39

Table : Annual Financial Statements (IND-AS)

Indicator : Other fee based financial services income
Field : oth_fee_based_fin_serv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores income from financial services other than broking, issuing letters of credit, underwriting,
factoring, etc.
On a consolidated basis, this data field may also include insurance income, if any.

ProwessIQ April 15, 2019

40 C REDIT CARD FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Credit card fees
Field : credit_card_fees_inc
Data Type : Number
Unit : Currency Annualised
Description:
This field records fee income on credit card.
Credit card fee income is a fee charged by banking institutions to vendors for collecting money as well as a fee
charged to customer for annual usage of credit cards. Credit card fees include annual maintenance charge, over
limit fees, collection charge to vendors, surcharge, transaction charges etc.
As per Ind-AS 18, revenue generated from credit card as a fee is recognised when the amount can be measured
reliably and it is probable that economic benefits associated with the transaction will flow to the entity.
Most credit card companies recognise revenue according to contractual provisions of the agreement. When the
company does not expect full payment of fees, it does not accrue such non-collectable portion which is often re-
ferred to as ’suppression amount’. Such suppression amount is an estimate of available information or a percentage
based on past trends.

April 15, 2019 ProwessIQ

F UND / WEALTH MANAGEMENT FEES 41

Table : Annual Financial Statements (IND-AS)

Indicator : Fund / wealth management fees
Field : fund_wealth_mgmnt_fees_inc
Data Type : Number
Unit : Currency Annualised
Description:
This field captures fee based income earned on fund or wealth management.
Fund / Wealth management fee is an income generated from providing fund / wealth management services. Fund /
wealth management services combine both financial planning services like personal retail banking services, estate
planning, investment advisory etc. Some entities consider such income under the head of "Asset Management Fee".
CMIE captures all fees related to fund/ wealth/ asset management under this field.
As per Ind-AS 18, revenue from initial fees is recognised when received only to the extent of service provided.
Receipt of initial fees itself does not signify that all services related to the received fee have been provided. Initial
fee pertaining to the portion for which services have not been provided, the recognition of the same is deferred until
such services have been provided for.

ProwessIQ April 15, 2019

42 I NVESTMENT BANKING FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Investment banking fees
Field : invst_banking_fees_inc
Data Type : Number
Unit : Currency Annualised
Description:
This field records all type of fee income from investment banking & merchant banking services.
Investment banking fee income is a fee charged by an investment bank for services like placement of private
equity, mergers and acquisitions, raising capital and other ancillary services. Investment banks charge multiple
types of fees such as minimum transaction fees, retainer fees, break up fees, success fee, expense reimbursement,
underwriting fees etc.
As per Ind-AS 18, revenue fees from investment banking & merchant banking transactions are recognised when
service for such transaction are determined to be completed, generally as set forth under the terms of engagement.

April 15, 2019 ProwessIQ

L OAN PROCESSING FEES 43

Table : Annual Financial Statements (IND-AS)

Indicator : Loan processing fees
Field : loan_process_fees_inc
Data Type : Number
Unit : Currency Annualised
Description:
This field records fee earned from loan processing.
Loan process fee income is a fee charged by banks or lending institutions as a charge for processing of a loan.
Loan process fee is charged in order to recover the administrative cost incurred in relation to processing of a loan.
Most loan process fees are non-refundable in nature. Various types of loan process fee include application fee,
origination fee, management fees, committee fees etc.
As per Ind-AS 18, generally revenue from loan process fees is recognised as a performance related fee and recorded
on completion of the said performance(origination of loan process). Fees such as origination, application and
management are examples of such performance linked income.

ProwessIQ April 15, 2019

44 M ISC FEE BASED FINANCIAL SERVICE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Misc fee based financial service income
Field : misc_fee_based_fin_serv_inc
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the income from financial service fee other than derived from brokerage fees, credit card fees,
fund and wealth management fees, guarantee commission, investment banking fees and loan processing fees.

April 15, 2019 ProwessIQ

F UND BASED FINANCIAL SERVICES INCOME 45

Table : Annual Financial Statements (IND-AS)

Indicator : Fund based financial services income
Field : fund_based_fin_serv_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures income earned by the company by deploying funds. It refers to income from fund-based
activity. Such income primarily includes income earned from activities of investment and lending money.
Investments in shares and mutual fund units usually yield dividends, investments in government securities or corpo-
rate bonds and debentures yield interest and lending of money yields interest income. Lending of money includes
advances as well as lending in the overnight markets. It also includes money parked by banks with the RBI. Inter-
est income earned from investments in money market instrumens is included in this data field. Interest charged by
companies on trade receivables is also included in this data field. Other sources of income from financial services
would include leasing and hire purchase receipts, share of profit from partnership firms or subsidiaries.

ProwessIQ April 15, 2019

46 I NTEREST INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income
Field : interest_inc
Data Type : Number
Unit : Currency Annualised
Description:
Interest income is the income earned from lending money. This includes interest earned by banks, NBFCs and
others from the loans and advances made by them, interest earned by them from deposits with RBI and from other
inter-bank balances and interest earned by any company from loans extended to others including their subsidiaries,
joint ventures, etc.
Interest income represents the most important and major component of total income of banks and NBFCs. Banks
usually disclose the break-up of their total income as “Interest earned” and ‘other income’. However, for an
industrial or non-finance services company it refers to income from loans and advances. In the case of these latter
companies, interest income is in the nature of non-operating incomes and is often disclosed as a part of “other
income”.
CMIE always captures interest income as gross interest income and not after netting out interest paid. Mostly, the
interest income value for banks in Prowess is similar to the value against “Interest earned” as reported in the profit
and loss account of the annual report. Very often, manufacturing and non-financial services companies report net
interest paid. However, to the extent the information is available in the company’s accounts, the entry under interest
income (and all its sub-components) is gross of interest payments. Further, interest income includes both domestic
as well as foreign interest income.
Under Ind AS, interest income from financial assets that are classified into ‘Amortised Cost’ or Fair Value through
Other Comprehensive Income (FVOCI)’ category are recognised using the effective interest rate (EIR) method.
Ind AS 109 defines the EIR method as the rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset
or to the amortised cost of a financial liability.

April 15, 2019 ProwessIQ

I NTEREST INCOME FROM BANKS 47

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income from banks
Field : int_inc_from_banks
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the interest earned by companies from banks. Interest is earned on deposits which the company
maintains with the banks. These are mostly fixed deposits. Interest earned by banks from RBI and other banks is
stored in the field ‘Interest earned by banks from RBI & banks’.
Total revenue earned by a company is reported in the profit & loss statement of the annual report. Companies give a
broad break-up of the total revenue as ’Revenue from operations’ and ‘Other income’. Interest income from banks
is mostly reported in the detailed break-up of ‘Interest income’ in the schedule/notes to accounts.

ProwessIQ April 15, 2019

48 I NTEREST INCOME OF COS OTHER THAN BANKS FROM INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income of cos other than banks from investments
Field : int_inc_from_investments
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income earned by companies on their investments. Interest earned by banks on their
investments is stored in the field ‘Interest earned by banks on investments’.
Many companies give a break-up of their interest income from investment into interest income from long term
investments and interest income from short term investments. This break-up is captured in their respective fields.
Total revenue earned by a company is reported in the profit & loss statement of the annual report. Companies
give a broad break-up of the total revenue as ’Revenue from operations’ and ‘Other income’. Interest income from
investments of non-banking companies is mostly reported in the detailed break-up provided in the schedules/notes
to accounts.
Under Ind AS, interest income from financial assets that are classified into ‘Amortised Cost’ or Fair Value through
Other Comprehensive Income (FVOCI)’ category are recognised using the effective interest rate (EIR) method.
Ind AS 109 defines the EIR method as the rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset
or to the amortised cost of a financial liability.
For instance, TCS Ltd. in the year 2017-18 has reported ’Interest income on financial assets carried at amortized
cost’, ‘Interest income on financial assets fair valued through other comprehensive income’. These interest income
have been captured in this data-field.

April 15, 2019 ProwessIQ

I NTEREST INCOME OF COS OTHER THAN BANKS ON OVERDUE TRADE RECEIVABLES 49

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income of cos other than banks on overdue trade receivables
Field : int_inc_overdue_trade_recv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income received by non-banking companies in the form of interest received on overdue
trade receivables. Trade receivables represent the amount due from debtors as a result of selling goods on credit.
This credit is given to debtors for a specific period of time. Companies may charge interest on these receivables if
they turn overdue.
Some companies may charge penalty on overdue receivables. These are mostly electricity companies. CMIE
captures penalty received by companies on overdue receivables in this field.

ProwessIQ April 15, 2019

50 I NTEREST INCOME OF COS OTHER THAN BANKS FROM LOANS AND ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income of cos other than banks from loans and advances
Field : int_inc_loans_and_advances
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income earned by non-banking companies in the form of interest on loans and advances.
Interest on loans and advances earned by banks is captured in the field “Interest on advances made by banks”.
The interest amount captured in this field is the sum of interest on short term and long term loans and advances.
These loans and advances include advances given to employees, suppliers, etc.
This data field also captures the interest income earned on finance leases.
Total revenue earned by a company is reported in the profit & loss statement of the annual report. Companies
give a broad break-up of the total revenue as ’Revenue from operations’ and ‘Other income’. Interest income from
loans and advances of finance companies is revenue from operations and that of non-finance companies is other
income. Interest earned from loans and advances is mostly reported in the detailed break-up of ‘Interest income’
in the schedule/notes to accounts.

April 15, 2019 ProwessIQ

I NTEREST INCOME ON FINANCE LEASES 51

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income on finance leases
Field : int_inc_fin_leases
Data Type : Number
Unit : Currency Annualised
Description:
This field captures the finance income (i.e. interest income) credited to profit & loss a/c of lessor entity.
Minimum Lease Payments (MLP) under finance lease is apportioned between the interest income and the reduction
of the outstanding receivable. The interest income shall be allocated to each period during the lease term so as to
produce a constant periodic rate of interest on the remaining balance of the liability.
A finance lease of an asset by a manufacturer or dealer lessor gives rise to finance income over the lease term. Such
finance income recorded by lessor under profit and loss account is captured under this field.

ProwessIQ April 15, 2019

52 I NTEREST INCOME OF COS OTHER THAN BANKS FROM OTHER SOURCES

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income of cos other than banks from other sources
Field : int_inc_from_other_sources
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores income earned by non-banking companies in the form of interest earned from sources other
than banks, investments, loans & advance, overdue trade receivables and money market operations. The value
captured in this field could be interest earned by companies on deposits maintained with other companies.
Total revenue earned by a company is reported in the profit & loss statement of the annual report. Companies
give a broad break-up of the total revenue as ’Revenue from operations’ and ‘Other income’. Interest income
from other sources of finance companies is revenue from operations and that of non-finance companies is other
income. Interest earned from other sources is mostly reported in the detailed break-up of ‘Interest income’ in the
schedule/notes to accounts. Sometimes, finance companies give a part of interest income from other sources in
their ‘Other income’ schedule. This value along with the value of interest from other sources value given in the
‘Interest income’ schedule is clubbed together and captured in this field.

April 15, 2019 ProwessIQ

U NWINDING OF DISCOUNTS ON FINANCIAL ASSETS 53

Table : Annual Financial Statements (IND-AS)

Indicator : Unwinding of discounts on financial assets
Field : discounts_unwinded_recv_inc
Data Type : Number
Unit : Currency Annualised
Description:
A financial asset should be measured in the following three ways.
• Amortised Cost
• Fair value through other comprehensive income
• Fair value through profit and loss
Effective interest rate method(present value method or discounted cash flow method) is used to measure financial
assets at amortised cost.
For example a company invested in a bond of Rs.1,00,000 having coupon rate of 6% and maturity period of 5
years.Company would recognise it in the book by discounting(at market interest rate say 10%) its coupon interest
receipt and redemption amount at 10% discounting will be Rs.84,837 which will be recorded as a financial asset in
the balance sheet.
In the first year of the bond interest income accounted in Profit & loss account is 10% of Rs.84,834 i.e Rs. 8,484
& in cash flow will be Rs. 6,000 i.e 10% of Rs. 1,00,000. The difference between the two amounts is unwinding
of discount which is captured in this data field.
The financial asset recorded in the bond will be increased by the amount of unwinding and interest will be calculated
in the above manner. In the fifth year, Interest income recorded in the Profit & loss account would be Rs. 9,636 ,
Cash flow in Year would be interest amount plus the redemption amount which is equal to Rs. 1,06,000.
Therefore unwinding of discount on financial assets arises when time value of money is material which in this
case arises due to difference between the market interest rate and coupon rate and redemption amount.Unwinding
of discount is also required in case of provision of expenses to be provided in more than one year or in case of
income to be realised in more than one year. In these cases discount are unwinded on passage of time as financial
expenses/income and corresponding effect goes on to increase in provision or deferral income.
This data field captures the unwinding of discounts on financial assets, if specifically given by the company in other
income or if an income is in the nature of unwinding of discounts.
For example, Orissa Minerals Development Co. Ltd in the year 2017-18 has reported ‘Interest Benefit on Amor-
tisation of Employee Loan’ in other income. Since, Employee loan is carried at amortised income, and interest
income has been recognised using Effective Interest Method (EIM), interest income has been in this data field.

ProwessIQ April 15, 2019

54 OF WHICH : D ISCOUNT /( PREMIUM ) AMORTISATION ON DEBT INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Discount/(premium) amortisation on debt investments
Field : int_inc_disc_prem_amort_debt_invst
Data Type : Number
Unit : Currency Annualised
Description:
Investors generally purchase invesments at a discount or at a premium. If a debt investment is purchased at less
than par, the amount below the par value is discount and since the par value is returned to the purchaser at maturity,
the discount amount is additional income to the investor.
Similarly when an investment is made at a premium, the premium is an additional expense to the investor because
the investor only receives the par value at maturity.
Let us take an example of amortisation of discount on investments.
A Rs.1,00,000 bond is issued at a discount for Rs.90,000 on January 1,2017 for a period of 5 years maturing on
December 31, 2021 at a coupon rate of 6% payable annually. The effective interest rate comes to 8.54%.
This bond discount of Rs.10,000 must be amortized to interest income over the life of the bond. This amortisation
will cause the bond’s book value to increase from Rs.90,000 on January 1, 2017 to Rs.1,00,000 just prior to the
bond maturing on December 31, 2021.
The investee must make an interest payment of Rs.6,000 ( 1,00,000 * 6%) on each December 31. This means that
there will be cash inflow from financing activity for Rs.6,000 on each interest receipt date to the investor.
The effective interest rate is multiplied to the bond’s book value at the start of the each accounting period to arrive
at each period’s interest income. For example at the end of year 1, effective interest comes to Rs.7,686 ( 90,000 *
8.54%).The difference between effective interest income and cash inflow of interest is the amount of amortization.
So, at the end of year 1, amortisation amount shall be Rs.1,686 (Rs.7,686 - Rs. 6,000).
Similarly,In case if bond is purchased at premium,Interest income gets reduced and amortisation will cause the bond
book value to reduce to its redeemable value just prior to bond maturing date.Accounting treatment of transaction
cost on bond issued on premium follows the same way of bond issued on discount.
This data field captures amortization of discount/(premium) on debt investment.

April 15, 2019 ProwessIQ

OF WHICH : AMORTISATION OF TRANSACTION FEES INCOME ON DEBT / LOANS / ADVANCES 55

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: amortisation of transaction fees income on debt/loans/advances
Field : int_inc_amort_trans_fee_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures the amortisation of upfront transaction fees received on advancement of loans, advances &
other debt.
The method used for amortising the transaction fee is the effective interest rate method rather than the straight line
method. Under the effective interest rate method, the amount of transaction fee in a given year is amortised to the
profit and loss account over the tenure of loan.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

56 I NTEREST INCOME FROM FINANCIAL ASSETS AT FVTPL

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income from financial assets at FVTPL
Field : int_inc_from_fvtpl_fin_asst
Data Type : Number
Unit : Currency Annualised
Description:
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value. When assets are measured at fair value, gains and losses are either measured at fair value through profit
and loss or recognised in other comprehensive income. A debt instrument must be measured at fair value through
other comprehensive income (FVTOCI) if it satisfies certain conditions. When assets are measured at fair value,
gains and loss are recognised at fair value through profit and loss account.
Even if the instruments meets the two conditions of measuring the assets at FVTOCI or amortised cost, Ind AS
39 contains an option to designate, at initial recognition, a financial asset at FVTPL if doing so eliminates or
significantly reduces a measurement or recognition inconsistency or an accounting mismatch that would otherwise
arise from measuring assets or liabilities or recognising the gains and losses on them on different bases.
For e.g. an asset is measured at FVTPL (where fair value changes are accounted in profit and loss account) and
its related liability is measured at FVTOCI (where fair value changes are recognised through other comprehensive
income). So in such circumstances, an entity may classify both asset and liability at FVTPL to provide more
relevant information.
This data field captures Interest income from financial assets at FVTPL.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I NTEREST INCOME FROM FINANCIAL ASSETS AT FVTOCI 57

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income from financial assets at FVTOCI
Field : int_inc_from_fvtoci_fin_asst
Data Type : Number
Unit : Currency Annualised
Description:
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value. When assets are measured at fair value, gains and losses are either measured at fair value through profit
and loss or recognised in other comprehensive income. A debt instrument must be measured at fair value through
other comprehensive income (FVTOCI) if it satisfies following conditions.
1. The financial asset is held within a business model whose objective is achieved by both collecting contractual
cash flows and selling financial assets.
2. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments
of principal and interest on the principal amount outstanding.
For an equity instrument FVTOCI classification is an election. All other equity investments are measured at fair
value in the Balance sheet, except for those equity investments for which the entity has elected to present fair value
changes in other comprehensive income.
For example Infosys Ltd. has reported investments of Rs. 132 crores at FVTOCI and the company has reported its
fair value changes in other comprehensive income for FY 2016-17.
This data field captures Interest income from financial assets measured at FVTOCI.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

58 I NTEREST INCOME FROM FINANCIAL ASSETS AT AMORTISED COST

Table : Annual Financial Statements (IND-AS)

Indicator : Interest income from financial assets at amortised cost
Field : int_inc_from_amortised_cost_fin_asst
Data Type : Number
Unit : Currency Annualised
Description:
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value.
A financial is recognised at amortised cost if it is held within a business model whose objective is to hold financial
assets in order to collect contractual cash flows. Effective interest rate method(present value method or discounted
cash flow method) is used to measure financial assets at amortised cost.
This data field captures Interest income from financial assets measured at amortised cost.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I NTEREST FROM GROUP COMPANIES 59

Table : Annual Financial Statements (IND-AS)

Indicator : Interest from group companies
Field : int_inc_gp
Data Type : Number
Unit : Currency Annualised
Description:
Companies often lend monies to their subsidiaries, joint venture firms, companies under the same management /
group. Interest income earned from these sources is shown in this data field. This includes interest earned from
investments, loans and advances, trade receivables, etc. The advances could be of short term or long term. Interest
income on any such lending is included here. This data field also includes interest earned by corporates on any
outstanding dues with respect to any sales made/services provided to subsidiaries.
Companies do not directly disclose such information in their accounts. However, often such information is found
in the notes to accounts.

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60 D IVIDEND INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend income
Field : dividends
Data Type : Number
Unit : Currency Annualised
Description:
Dividend income can be defined to include a variety of payments accruing to the holder of an investment, which are
in the nature of distributions of profits. This data field captures dividend income earned by a company. A company
earns dividend from its investments in an array of instruments, some of them being equity shares, mutual funds and
preference shares. This data field also includes income from dividends doled out by subsidiary companies.
As per Accounting Standard 9 (AS-9) on Revenue Recognition issued by the Institute of Chartered Accountants of
India (ICAI), dividend from investments in shares are recognised in a company’s profit & loss account only when
a right to receive payment is established. As per Accounting Standard 13 any dividend received on equity shares
generally represents return on investment and should be credited to the profit and loss account. However in case
dividend has accrued on any investment for a period prior to the acquisition thereof and was paid out subsequent
to acquisition, it amounts to dividend paid out of pre-acquisition profits. It would, therefore, represent recovery of
cost and should be treated as a capital receipt to be reduced from the cost of investments.
Income from investments for non-banking companies may also include "interest" earned on investments. If a com-
pany does not divulge details of such income, the entire amount reported as income from investments is assumed
to be dividend income and is captured in this data field.

April 15, 2019 ProwessIQ

D IVIDEND INCOME FROM INVESTMENTS MEASURED AT FVTPL 61

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend income from investments measured at FVTPL
Field : div_inc_from_fvtpl_investments
Data Type : Number
Unit : Currency Annualised
Description:
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value. When assets are measured at fair value, gains and losses are either measured at fair value through profit
and loss or recognised in other comprehensive income. A debt instrument must be measured at fair value through
other comprehensive income (FVTOCI) if it satisfies certain consitions. When assets are measured at fair value,
gains and loss are recognised at fair value through profit and loss account.
Even if the instruments meets the two conditions of measuring the assets at FVTOCI or amortised cost, Ind AS
109 contains an option to designate, at initial recognition, a financial asset at FVTPL if doing so eliminates or
significantly reduces a measurement or recognition inconsistency or an accounting mismatch that would otherwise
arise from measuring assets or liabilities or recognising the gains and losses on them on different bases.
For e.g. an asset is measured at FVTPL (where fair value changes are accounted in profit and loss account) and
its related liability is measured at FVTOCI (where fair value changes are recognised through other comprehensive
income). So in such circumstances, an entity may classify both asset and liability at FVTPL to provide more
relevant information.
This data field captures dividend income from financial assets measured at FVTPL
For example, in case of ’63 MOONS TECHNOLOGIES LTD.’ for the year ended 2017, dividend income received
on investments carried at FVTPL, rerported by company in ’Other income’, has been captured in this data field.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

62 D IVIDEND INCOME FROM INVESTMENTS MEASURED AT FVTOCI

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend income from investments measured at FVTOCI
Field : div_inc_from_fvtoci_investments
Data Type : Number
Unit : Currency Annualised
Description:
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value. When assets are measured at fair value, gains and losses are either measured at fair value through profit
and loss or recognised in other comprehensive income. A debt instrument must be measured at fair value through
other comprehensive income (FVTOCI) if it satisfies following conditions.
1. The financial asset is held within a business model whose objective is achieved by both collecting contractual
cash flows and selling financial assets.
2. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments
of principal and interest on the principal amount outstanding.
For an equity instrument FVTOCI classification is an election. All other equity investments are measured at fair
value in the Balance sheet, except for those equity investments for which the entity has elected to present fair value
changes in other comprehensive income.
For example Infosys Ltd. has reported investments of Rs. 132 crores at FVTOCI and the company has reported its
fair value changes in other comprehensive income for FY 2016-17.
This data field captures dividend income from financial asset measured at FVTOCI.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

D IVIDEND FROM GROUP COMPANIES 63

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend from group companies
Field : div_frm_subsi
Data Type : Number
Unit : Currency Annualised
Description:
Income earned by a company as dividend from investments in shares of companies belonging to the same group as
itself is reported in this data field.
Since banks are required to report their financial statements in accordance with the format prescribed by the Bank-
ing Regulation Act, 1949, they report this income under the head "income earned by way of dividends, etc. from
subsidiaries/companies/joint ventures abroad/in India". Hence, in case of banks, unless any break up of information
regarding the amount received from group companies is provided, no information is posted in this field.
As per the disclosure requirements under ICAI’s Accounting Standard 13 (AS-13), dividend income must be dis-
closed separately in the profit and loss account (separately showing dividends earned from subsidiary companies).
Accordingly, companies separately disclose the value of this income either in its schedule of other income or in the
notes to accounts.

ProwessIQ April 15, 2019

64 B ILL DISCOUNTING

Table : Annual Financial Statements (IND-AS)

Indicator : Bill discounting
Field : bill_discounting_inc
Data Type : Number
Unit : Currency Annualised
Description:
Income earned by discounting bills of exchange are captured in this data field.
Banks and non-banking financial companies (NBFCs) purchase bills of exchange, promissory notes, etc. before
they are due and make payments to the sellers of these instruments after deducting some amount from the face
value of the bill as discounting charges. The discounting charges so deducted are referred to as the income of from
bill discounting.
The money paid by the bank/NBFC to the seller is practically like an advance made by the bank and the bill
discounting income is like the interest income of the bank. When the bill or note matures, the bank collects the
proceeds of the bill.
Bill discounting income may be from discounting of the original bills or from the bills already discounted. In the
latter case, the income is referred to as income from bill re-discounting/ commission on re-discounting. Even such
income is included in this field.
Companies generally report this income as a part of the schedule of total income or other income. The information
pertaining to bills discounted is sometimes available in the notes to accounts.
As per the format prescribed by The Banking Regulation Act, 1949, income from bill discounting is clubbed
along with interest income and reported in the schedule of interest earned as interest / discount on advances / bills.
However, in most cases, information on income from bill discounting is available separately. In such cases, the
data field is captured here.

April 15, 2019 ProwessIQ

S HARE OF PROFIT IN PARTNERSHIP FIRMS 65

Table : Annual Financial Statements (IND-AS)

Indicator : Share of profit in partnership firms
Field : gain_frm_partnership_jv_subsi_oth
Data Type : Number
Unit : Currency Annualised
Description:
A company may have an investment into a partnership firm (sometimes called a joint venture partnership). If such
a partnership firm distributes profits, the company would report its share of such profits in the partnership firm as
its income. Sometimes a company may report a profit from a subsidiary as its income although subsdiaries usually
provide dividends. When a company specifically reports share of profits from a partnership or a subsidiary or a
joint venture or a some such entity CMIE reports such a source of income under this data field.

ProwessIQ April 15, 2019

66 P ROFIT ON SECURITISATION / ASSIGNMENT OF ASSETS AND LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Profit on securitisation/assignment of assets and loans
Field : gain_sectsn_of_ast_loans
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the gain or profit during the year to the company on account of the sale of its securitised
assets. When the securitised assets are derecognised from the company’s balance sheet by either transfer to a
special purpose entity or by a sale and consideration is received for the same, the company books profit or gain on
securitised assets. Such profit or gain is captured in this data field.
Securitisation of assets means conversion of existing or future cash in-flows into securities which can be traded
in the market. When future cash-flows are securitised, they can be used to raise resources in the present. Thus,
borrowings are raised against cash inflows expected from financial assets such as mortgage loans, automobile loans,
trade receivables, credit card receivables, fare collections, etc.
Borrowings are in the form of debt instruments called Pay Through Certificates or Pass Through Certificates (PTC)
which carry a fixed rate of return to the investors.
The whole process is done through the formation of Special Purpose Vehicle (SPV) which purchases the assets
of the originator and raises funds against these assets, from the investors. The originator is the entity that has the
financial assets but wants immediate funds. Investors, primarily called the “holders of beneficial interest”, are the
entities that lend money to the SPV in the form of investing in the PTCs issued by the SPV
The amount to be paid by the SPV to the originator depends on the quality of assets securitised. If the assets
securitised are valued higher than their book value, then the originator makes a profit on securitisation of these
assets. Though such a case is quite rare, there are assets which do command a premium in the market. This can be
explained with a couple of examples:
Consider a company that has investments carrying floating rate of interest and that market conditions warrant a rise
in the interest rates in future. Such a company can negotiate for a higher value for these investments compared to
their book value. It can thereby book a profit upon the securitisation of assets with an SPV.
Any profit booked on securitisation of assets is shown only under this data field and not clubbed with any other
head even if this forms the main activity of the company.
The Act which governs securitisation process is “Securitisation and Reconstruction of Financial Assets and En-
forcement of Security Interest Act” also called the Securitisation Act 2002.

April 15, 2019 ProwessIQ

I NCOME FROM TREASURY OPERATIONS 67

Table : Annual Financial Statements (IND-AS)

Indicator : Income from treasury operations
Field : inc_treasury_operations
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income earned by the company from its treasury operations. While treasury operations
is not strictly defined, it generally refers to the operations such as investments, cash management, hedging etc.
undertaken for managing the liquidity requirements of the company as also for optimising returns on the idle funds
of the company in the normal course of business.
Under IGAAP, Income from treasury operations largely includes the following:
1. Gain on securities transaction and on sale of investments
2. Gain relating to forex transactions
3. Adjustments to the carrying amount of investments-reversals
Under Ind-AS, Income from treasury operations consists of following:
1. Gain on financial instruments
2. Gain relating to forex transactions
3. Adjustments to the carrying amount of investments-reversals
The data field stores the profit or gain from a buy or sell transaction in a treasury operation. Income from treasury
operations includes gain from sale of investments, but it does not include income such as dividend or interest
income emanating as a result of such investments. There are separate data fields for dividend income and interest
income and such income is captured appropriately in these data fields.

ProwessIQ April 15, 2019

68 OTHER FUND BASED FINANCIAL SERVICES INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Other fund based financial services income
Field : other_fund_based_fin_services_inc
Data Type : Number
Unit : Currency Annualised
Description:
Fund based financial service income refers to income earned by deploying funds. It refers to income from fund-
based activity. Such income primarily includes income earned from activities of investment and lending money.
Investments in shares and mutual fund units usually yield dividends, investments in government securities or corpo-
rate bonds and debentures yield interest and lending of money yields interest income. Lending of money includes
advances as well as lending in the overnight markets. It also includes money parked by banks with the RBI. Inter-
est income earned from investments in money market instrumens is included in this data field. Interest charged by
companies on trade receivables is also included in this data field. Other sources of income from financial services
would include leasing and hire purchase receipts, share of profit from partnership firms or subsidiaries.
This data field captures other fund based financial services income, if the company has not disclosed the nature of
fund based financial service income in the annual report or it cannot be accommodated in any other classification
of fund based financial service income specified in CMIE database.

April 15, 2019 ProwessIQ

OTHER FINANCIAL SERVICES INCOME 69

Table : Annual Financial Statements (IND-AS)

Indicator : Other financial services income
Field : other_fin_services_inc
Data Type : Number
Unit : Currency Annualised
Description:
Income from financial services is one of three major heads of classification of income used by CMIE. It comprises
two kinds of income:
• Those based on providing financial services for a fee, such as broking,
• Those based on providing funds and earning a return, such as in the form of interest, dividend, etc.
This data field captures other financial services income if the nature of such income is not disclosed by the company
in the annual report.

ProwessIQ April 15, 2019

70 OTHER INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Other income
Field : oth_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income that the company may have received from sources other than those listed elsewhere
in the CMIE schema. It could include income in the form of expenses recovered or liquidated damages or claims
received. It would also include “miscellaneous income” or “other income” which is not explained any further in
the Annual Accounts.
As per revised schedule VI, any item under which income is less than Rs. 1,00,000 or 1 per cent of the total revenue
may be clubbed under ‘Miscellanoeus income’.
“Other income” is thus a relative data field and a field that does not have any particular definition except in the
negative that it includes all that is not included elsewhere.
In most cases, companies have an item called “Other income”, which is usually detailed in a Schedule. CMIE posts
the constituents of this Schedule in the data fields listed in the CMIE schema giving them a more befitting meaning
than just “other income”. CMIE does not post the “other income” as given in the Annual Report into this data field
unless there is no break-up available of the same. The effort is to salvage relevant information from the Schedules
and post these into appropriate data fields.
The “other income” reported in companies’ Annual Report is a figure that is largely non-comparable across compa-
nies or over time for the same company. CMIE’s effort at posting the constituents of the other income as available in
the schedules reduces this non-comparability. The remainder “other income” in many a case reduces to a negligible
value and, its degree of non-comparability is reduced correspondingly.
Other Income is the sum of the following three fields:
1. Expenses recovered
2. Liquidated damages/claims received
3. Amortisation of deferred income
4. Revenue government grant
5. Miscellaneous income
Under Ind AS, the fair value gain on agricultural produce and biological assets other than bearer plant is also
included in Other income.

April 15, 2019 ProwessIQ

E XPENSES RECOVERED 71

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses recovered
Field : exp_recovered
Data Type : Number
Unit : Currency Annualised
Description:
Expenses recovered is the recovery of expenses incurred by the company for some other entity.
Many companies provide certain benefits to the employees at concessional rates such as subsidised lunch, travel
concession, medical benefits, etc. Part of the cost is borne by the company and the remaining is recovered from the
employees. (Although, such a disclosure is rarely made.) This recovery is reported in this data field as expenses
recovered. Similarly, expenses which are incurred on behalf of other entities like subsidiary companies, associated
companies, related parties, creditors, debtors, consignment agents, joint venturers etc, and later on recovered from
them are also reported as expenses recovered in this data field.
Sometimes, expenses recovered are reported as deduction from relevant expense head. However, CMIE consistently
reports expenses at gross value, and expenses recovered are reported separately as income in this data field.
Companies generally report the following heads as expenses recovered: salaries recovered, forwarding charges
recovered, transportation expenses recovered, operational expenses recovered, VSAT expenses recovered, either
under their income or deducted from their expense.

ProwessIQ April 15, 2019

72 L IQUIDATED DAMAGES AND CLAIMS RECEIVED

Table : Annual Financial Statements (IND-AS)

Indicator : Liquidated damages and claims received
Field : liquidated_damages_recvd
Data Type : Number
Unit : Currency Annualised
Description:
Liquidated damages/ claims received/ penalties received refers to payments received from entities in lieu of their
failure to honour their commitments. It is a compensation for the harm that is caused by late delivery or untimely
performance.
CMIE views penal interests or delayed payment charges received by a company as interest income, and these are
thus reported under interest income and not under liquidated damages received.
Companies generally report these income sources in the schedule of other income. The notes to accounts also
provide this information.
In many cases, the liquidated damages recovered are adjusted with the liquidated damages incurred. If the infor-
mation regarding both is available then both the items are shown separately as gross figures and are not netted
off.

April 15, 2019 ProwessIQ

A MORTISATION OF DEFERRED INCOME 73

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of deferred income
Field : amort_def_income
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of deferred income that is amortised by entities in their profit and loss a/c during
the reporting period. However, the amount of deferred gain on sale or lease back transactions are not captured in
this data field, they are captured elsewhere.
If an entity presents "Amortisation of deferred income" in its profit and loss account and does not elaborate the
nature of the deferred income, then CMIE captures such amount in this data field.
Amortisation of deferred income related to specific income such as rent, guarantee income are not captured in this
field but they are captured in the respective fields available for such income.
This data field also includes the amount of capital government grant amortised in the reporting period. For instance,
the company ’KITEX GARMENTS LTD.’ in the year 2017-18 has received captial government grant in the form of
reimbursement of cost of capital assets under the TUFS, which is deferred & amortised to P & L by the company.
The amortised grant value shown by company in other income has been captured in this data field.

ProwessIQ April 15, 2019

74 A MORTISATION OF CAPITAL GOVERNMENT GRANT

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of capital government grant
Field : amort_cap_govt_grant_inc
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 12 (AS-12) & Indian Accounting Standard (Ind AS -20) , require a grant relating to assets to
be presented in one of the following two ways:
1. As deferred income that is recognized in profit or loss on a systematic basis over the useful life of the asset.
2. By deducting the grant from the asset’s carrying amount.
This data field captures the amount of government grant that has been amortised by entities in the reporting period.
For Instance, the company ’KITEX GARMENTS LTD.’ in the year 2017-18 has received captial government grant
in the form of reimbursement of cost of capital assets under the TUFS, which is deferred & amortised to P & L by
the company. The amortised grant value shown by company in other income has been captured in this data field.

April 15, 2019 ProwessIQ

R EVENUE GOVERNMENT GRANT 75

Table : Annual Financial Statements (IND-AS)

Indicator : Revenue government grant
Field : revenue_govt_grant_inc
Data Type : Number
Unit : Currency Annualised
Description:
As per Accounting Standard 12 (AS-12) issued by the Institute of Chartered Accountants of India (ICAI), govern-
ment grants can be recognised either in the nature of promoters’ contribution on the part of the government (capital
approach) or as an income (income approach). Whereas the capital approach involves crediting government grants
to capital reserve, in the income approach, the grant is recorded by companies as income on a systematic basis over
the periods corresponding with their related costs.
This data field captures government grants in the nature of revenue.
In annual reports, grants related to revenue are presented as a credit in the profit and loss statement, either separately
or under a general income heading such as other income. Alternatively, they are deducted in reporting the related
expenses. CMIE captures such information as Revenue Government Grant. However, Government grant in terms
of tax exemption or as an extension to the fiscal benefits does not form part of this data field. They are seperately
categorised as ’Fiscal Benefits’.
Grants provided by government for Technological Up-gradation (for eg. TUFS), Skill empowerment (For eg.
ISDS), industrial development, benefit in the form of power tariffs etc. which are recognised in profit and loss
statement are reported as Revenue Government Grant under this data field.
For instance, the company ’KITEX GARMENTS LTD.’ in the year 2017-18 has received revenue government
grant in the form of reimbursement of interest cost on borrowings under the TUFS, which is shown under the head
’other income’ by company as ’Subsidy Income - TUFS’, has been captured in this data field.

ProwessIQ April 15, 2019

76 M ISCELLANEOUS INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous income
Field : misc_oth_inc
Data Type : Number
Unit : Currency Annualised
Description:
The revenue earned by a company from “miscellaneous” sources or such other revenue heads which cannot be
classified into the available data fields of the CMIE schema, are reported under this data field.
The common terms encountered in the financial statements of companies (without any further explanation) that
would be entered in this data field include “Miscellaneous Income”, “Other Income”, “Sundry Income” and “Sun-
dries”.
If the company reports “Other Income” in its statement of profit & loss account but does not provide any details of
this other income anywhere in the Annual Report then, and only then, can this figure be captured as miscellaneous
income. This is a residuary head of income and is used only if income cannot be rightly classified in any other
available head of income.
Income from sale of tender documents is reported under miscellaneous income. Income earned by way of carbon
credit is also included under miscellaneous income. Any company, which reduces carbon dioxide emissions, is
entitled for carbon credits. Carbon credits, or CERs (carbon emission reductions), are tradable credits earned for
investing in projects that have lower carbon dioxide and greenhouse gas emissions.
CMIE differentiates between the words “Miscellaneous income” and “Miscellaneous operating income” reported
by companies. “Miscellaneous income” is residual income which cannot be classified into any other available data
field of the CMIE schema. No further information is available in the Annual Report to determine whether it has
arisen from the carrying on of the main operational activity of the company. It is thus posted in this data field.
“Miscellaneous operating income” on the other hand is income that has arisen from the carrying on of the principal
operations of the company and is thus a part of its operating income.
If it is possible to post a miscellaneous operating income in an appropriate income head, such as sale of goods, job
work, non-financial services, fee-based or funds-based financial income, etc. then it is posted as such. Else, it is
posted in this data field.

April 15, 2019 ProwessIQ

I NCOME FROM CARBON CREDITS 77

Table : Annual Financial Statements (IND-AS)

Indicator : Income from carbon credits
Field : inc_carbon_credits
Data Type : Number
Unit : Currency Annualised
Description:
Carbon credits or certified emission reductions (CERs) are offsets of international emission trading schemes imple-
mented to mitigate global warming. It is a term for any tradable certificate or permit representing the right to emit
one tonne of carbon dioxide or the mass of another greenhouse gas with a carbon dioxide equivalent to one tonne
of carbon dioxide. Those contributing more to the emission of green house gases, purchase carbon credits earned
by those who cut down on this front. This helps in achieving the end result of bringing down the global emission
level to the desirable level. The total annual emissions are capped and the market allocates a monetary value to any
shortfall in emission through trading. Businesses can exchange, buy or sell carbon credits in international markets
at the prevailing market price.
Carbon trading has opened a new means of earning for those cutting down on their carbon footprints. There are
two methods of earning carbon credits. Carbon Offset Credits, which consist of clean forms of energy production
– wind, solar, hydro and biofuels – and Carbon Reduction Credits which comprise the collection and storage of
carbon from the atmosphere through biosequestration (reforestation, forestation), ocean and soil collection and
storage efforts.
Income earned by companies by way of carbon credits is reported in this data field.
Sale of Renewable Energy Certificates (REC) is not captured in this data field, it is captured as Other industrial
sales.

ProwessIQ April 15, 2019

78 FAIR VALUE GAIN ON BIOLOGICAL ASSETS OTHER THAN BEARER PLANT

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain on biological assets other than bearer plant
Field : fvgain_bio_asset_excl_bearer_plant
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind AS 41 - ’Agriculture’, A biological asset is a:
• Living animal; or
• Plant.
A biological asset on initial recognition and subsequently at the end of each reporting period shall be measured at
its fair value less costs to sell. Fair value is the amount at which an asset could be exchanged, or a liability settled,
between knowledgeable and willing buyers and sellers in a uniform and an active market. For example, fair value
of a cattle at a dairy farm is the price of the cattle in the market reduced by transport and other associated costs for
getting the cattle to that market to facilitate its sale.
A gain or loss arising on initial recognition of a biological asset at fair value less costs to sell and from a change in
fair value less costs to sell of a biological asset shall be included in profit or loss for the period in which it arises.
This data field captures the fair value gain arising on initial recognition of biological assets and gains arising on
subsequent recognition of biological assets at the end of each reporting period.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

M ATERIAL / EXCEPTIONAL INCOME 79

Table : Annual Financial Statements (IND-AS)

Indicator : Material/exceptional income
Field : exceptional_income
Data Type : Number
Unit : Currency Annualised
Description:
Ind-AS 1 requires an entity to disclose nature and amount of items of income or expense that are material, separately
in its profit and loss account. Further Ind-AS 1 states that the size or nature of the item, or combination of both,
could determine whether it is material or not. An entity may decide whether an item is material to its operations
based on size or nature of the transaction. Entities use the words "material items" or "exceptional items" in their
profit & loss account to distinguish these material items from the other items.
It may so happen that an income which is material or exceptional for an entity may not be material or exceptional
for another entity. It is even possible that classification of an item as material or exceptional may change on year to
year basis for the same entity.
CMIE captures following items as material/ exceptional income, based on the nature of sources of such income,
irrespective of the classification of such items as material or exceptional items by entities:
• Bad debts recovered
• Income tax refund (including interest)
• Provisions/impairment and credit balances written back
• Gain on corporate and debt restructuring
• Profit on sale of investment in subsidiary, associates & JV
• Fair value gain on retained interest in a subsidiary, associate or JV
• Fair value gain on step acquisition of a subsidiary
• Gain on disposal of non-current non-financial assets
• Gain on change in accounting policies
• Fair value gain on re-measurement of contingent consideration
• Insurance claims
• Other material/ exceptional income
In other words, even if an entity has not classified any of the above items as material or exceptional, CMIE captures
all the above income as material/ exceptional item as a part of its normalisation. This normalisation facilitates
comparison of such income across all entities or over the time for the same entity.
If an entity reports material/ exceptional item of income which cannot be captured in any of the above data fields,
but CMIE is of the opinion that such item is material or exceptional item, then it is classified under the data field
"Other exceptional items".
This data-field is applicable to the companies which prepare their financial statements in accordnace with the
Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accountingstandards converged with the International
Financial Reporting Standards (IFRS).

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80 M ATERIAL / EXCEPTIONAL INCOME

The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies andNBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies arerequired to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

BAD DEBTS RECOVERED 81

Table : Annual Financial Statements (IND-AS)

Indicator : Bad debts recovered
Field : bad_debts_recovered
Data Type : Number
Unit : Currency Annualised
Description:
Entities write off receivables which are irrecoverable for various reasons as "bad debts". Such a write off results in a
decrease in the value of its total receivables as it stands in its balance sheet. It is, however, possible that receivables
that were previously written off as bad debts are realised. Such a recovery of amounts previously written off as bad
debts are defined as "bad debts recovered".
The definition of prior period items as provided by the Accounting Standards issued by the Institute of Chartered
Accountants of India (ICAI) does not consider bad debts recovered as a prior period item. However, notwithstand-
ing the fact that bad debts recovered is an adjustment necessitated by circumstances and does not arise due to errors
or omissions, the fact remains that it pertains to a preceding year. Hence, staying true to the term "prior period",
CMIE considers bad debts recovered as a prior period item.
Bad debts recovered are distinct from bad debt provision written back. While bad debts recovered is a cash receipt,
bad debt provisions written back is merely a reduction in the value of a provision, i.e. it is a non-cash item.
Consider a company that made a provision of Rs.10 million for bad debts in a particular accounting year. If the
actual bad debts eventually turn out to be lower, say only Rs.6 million of the company’s receivables turn out to be
irrecoverable in the subsequent year, the company would credit Rs.4 million as bad debts provisions written back,
while only Rs.6 million would be written off as bad debt. Going ahead, if in a further subsequent year the company
recovers another Rs.2 million from the portion that it had written off as bad debts, then it would credit this Rs.2
million as bad debts recovered.

ProwessIQ April 15, 2019

82 I NCOME TAX REFUND ( INCLUDING INTEREST )

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax refund (including interest)
Field : prior_period_income_tax_refund
Data Type : Number
Unit : Currency Annualised
Description:
Income tax refund is the amount which the Government gives back to a taxpayer who has paid excess taxes.
Consider a company that paid tax at a rate of 35 per cent on undistributed profits. At the end of a reporting period,
the company did not recognise a liability for dividends proposed or declared after the reporting date. As a result, no
dividends are recognised in the reporting year. However, in the subsequent year, the company recognises dividends
from previous operating profits as a liability. The company will then recognise the recovery of income taxes paid
during the previous year.
Since, the amount received as income tax refund pertains to prior period, CMIE reports it as a prior period item.
As per Section 244A of the Income Tax Act, 1961, a taxpayer is entitled to receive interest on tax refunds if the
amount of refund is more than 10 per cent of the total tax payable. CMIE posts the interest received on income tax
refunds in this datafield.

April 15, 2019 ProwessIQ

P ROVISIONS / IMPAIRMENT AND CREDIT BALANCES WRITTEN BACK 83

Table : Annual Financial Statements (IND-AS)

Indicator : Provisions/impairment and credit balances written back
Field : prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
A provision is an amount set aside from an entity’s profits for a known liability that is likely to occur in the future,
but who’s specific amount might not be possible to ascertain. It is a charge on an enterprise’s profit and loss
account for a liability that is estimated to arise in future. Accounting Standard 29 (AS-29) issued by the Institute
of Chartered Accountants of India (ICAI) describes provisions as liabilities which can be measured only by a
substantial degree of estimation. Accounting principles of conservatism imply that although an entity should make
provisions for all future losses, it should not recognise the probable gains. Thus, companies are obliged to make
provisions for expected losses or expected liabilities.
However, AS-29 also states that if it is no longer probable that an outflow of resources will be required to settle an
anticipated obligation, the provision should not be recognised, i.e. such a provision needs to be reversed. Thus, if
in subsequent years the expected liabilities do not arise and the provisions made for them in the previous years are
no longer valid, then such provisions are written back in the profit and loss account.
Such write-backs of provisions are not an entity’s actual income for the current year. Instead, they merely reflect
the reversal of prior years’ provisions for those expected liabilities which have eventually been found to be unlikely
to happen.
The instances of provisions being written back are as follows:-
1. Depreciation provision written back
2. Tax provisions written back
3. Bad debts provision written back
4. Other provisions/credit balances written back

ProwessIQ April 15, 2019

84 D EPRECIATION PROVISION WRITTEN BACK

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation provision written back
Field : dep_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
Income in the form of depreciation provision written back arises when an organisation changes its method of
providing depreciation or there were some errors or omissions in the previous year’s depreciation provision that are
being adjusted in the current year.
Depreciation is the measure of wear and tear of assets and it is charged as an expense in the profit and loss state-
ment. According to Accounting Standard 6(Depreciation accounting), depreciation is defined as “A measure of
the wearing out, consumption or other loss of value of a depreciable asset arising from use, effluxion of time or
obsolescence through technology and market changes. Depreciation is allocated so as to charge a fair proportion
of the depreciable amount in each accounting period during the expected useful life of the asset. Depreciation
includes amortisation of assets whose useful life is predetermined". It is a computed expired portion of an asset.
Although depreciation is charged to the profit and loss statement, it is not paid to any third party. It is a non-cash
expense of the company. Depreciation reduces total income on the profit and loss statement, but it does not reduce
the cash account on the balance sheet. The company retains the amount that has been charged as depreciation. It is
believed that such retained resources would be used for future reinvestment into the company to ensure at least the
current level of investments into assets.
As per Accounting Standard 6, when the accounting method of depreciation is changed, depreciation is recalculated
in accordance with the new method from the date of the asset coming into use. This change in the method of
providing for depreciation is adopted by companies only if the new method is required by statute or for compliance
with an accounting standard or if it is considered that the change would result in a more appropriate preparation
or presentation of the financial statements of the enterprise. The surplus if any is credited to the profit and loss
account in the year in which the method of depreciation is changed. This surplus is captured in this data field. The
deficiency arising out of change in method of providing for depreciation is captured separately in the data field
“Prior period depreciation”.
Accounting Standard 6 also states that a change in the method of providing for depreciation is a change in ac-
counting policy. Prowess has a separate data field for reporting gain arising from change in accounting policies.
However, companies change their accounting policies with respect to depreciation more often and therefore, a sep-
arate data field is created to report this item specifically instead of reporting it in the general field for change in
accounting policies.
According to Accounting Standard 5(Net Profit or Loss for the Period, Prior Period Items and Changes in Account-
ing Policies), the nature and amount of income or expenses which arise in the current period as a result of some
errors or omissions in the preparation of the financial statements of one or more prior periods should be separately
disclosed in the statement of profit and loss. Excess depreciation charged by companies in prior period/s which is
written off in the current period is captured in this data field.

April 15, 2019 ProwessIQ

TAX PROVISIONS WRITTEN BACK 85

Table : Annual Financial Statements (IND-AS)

Indicator : Tax provisions written back
Field : tax_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
Tax provisions get written back when companies make provisions in earlier years that they later consider as exces-
sive. Tax provision is the provision made by an enterprise for the expected tax liability as per prevailing laws and
tax rates.
As per Accounting Standard 22 (AS-22), taxes on income are an expense incurred by the enterprise in earning
income, and accrue in the same period as the revenue and expenses to which they relate. Thus, the liability for
taxation arises on or before the last day of the year. As a result, the enterprise is required to make a provision for
the expected tax liability as per prevailing laws and tax rates, in the year in which the taxable income has been
earned.
Companies are required to make tax provisions in their financial statements after computing their taxable profits.
A company may be optimistic of its prospects in a year and may make provisions for taxes based on this optimism.
Subsequent events could make the management revise its expectations of the future that could imply a lower tax
provision than provided earlier.
In such a case, a company reverses the effect of the provision by writing back some or all of the tax provisions made
earlier. Companies generally report write backs of provisions made in earlier years for income tax. The current tax
provisions written back are reported in this data field. However, indirect tax provisions written back are reported
under “other provisions written back”.
Shortfall in the deferred tax credit & reversal of MAT related to earlier year’s recognised/adjusted in the current
year are not captured in this data field. They are captured as ‘Non-cash prior period income excluding provisions
written back’ under IGAAP and as ‘Other material/ exceptional income’ under Ind-AS.
Companies mostly disclose information on tax provision written back in the ‘Provision for tax’ section of the profit
and loss statement in their annual report.

ProwessIQ April 15, 2019

86 W RITE BACK OF PROVISION AGAINST TRADE RECEIVABLES / ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Write back of provision against trade receivables/advances
Field : bad_debts_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
A provision is an amount set aside from an entity’s profits for a known liability that is likely to occur in the future,
but who’s specific amount might not be possible to ascertain. It is a charge on an enterprise’s profit and loss
account for a liability that is estimated to arise in future. However, it is not possible to correctly estimate a loss
that is expected in future, due to the element of uncertainty. Hence, there is a possibility that in a subsequent year,
a company might realise that it has made an excess provision. As a result, it might seek to reduce the amount
allocated to such a provision, by way of a write-back.
During any given year, a company may anticipate dues from certain debtors to be irrecoverable. Consequently, they
might make a provision for the same, i.e. a provision for bad debts. In subsequent years, however, there might be a
possibility of debtors hitherto considered bad clearing their dues. In such a case, that portion of the provision made
to the extent of amount realised is written back to the profit and loss account. Effectively, the excess provision
created in the past is reduced.
This data field captures such an excess amount of provision for bad debts that has been written back. Companies
may either report this amount under the other income schedule or reduce the amount from the provision for doubtful
debts made during the year.
Banks have to make provisions for non performing assets (NPAs) as per the prudential norms prescribed by the
Reserve Bank of India. Sometimes, actual loss on account of such NPAs turns out to be less than the amount
provided for. The difference is reported as ’Excess provision for NPAs written back’. Such write backs are also
included in this data field.

April 15, 2019 ProwessIQ

W RITE BACK OF PROVISION FOR IMPAIRMENT OF INVESTMENTS IN GROUP COMPANIES 87

Table : Annual Financial Statements (IND-AS)

Indicator : Write back of provision for impairment of investments in group companies
Field : prov_impair_invest_gp_cos_w_back
Data Type : Number
Unit : Currency Annualised
Description:
A provision is an amount set aside from an entity’s profits for a known liability that is likely to occur in the
future, but who’s specific amount might not be possible to ascertain. It is a charge on an enterprise’s profit and
loss account for a liability that is estimated to arise in future. AS-29 & Ind-AS 37 on " Provisions, Contingent
Liabilities and Contingent Assets" describe provisions as liabilities which can be measured only by a substantial
degree of estimation. Accounting principles of conservatism imply that although an entity should make provisions
for all future losses, it should not recognise the probable gains. Thus, companies are obliged to make provisions
for expected losses or expected liabilities.
It is also stated that if it is no longer probable that an outflow of resources will be required to settle an anticipated
obligation, the provision should not be recognised, i.e. such a provision needs to be reversed. Thus, if in subsequent
years the expected liabilities do not arise and the provisions made for them in the previous years are no longer valid,
then such provisions are written back in the profit and loss account.
This data field captures the write back of provision made for impairment of investments in group companies.

ProwessIQ April 15, 2019

88 OTHER PROVISIONS / IMPAIRMENT & CREDIT BALANCES WRITTEN BACK

Table : Annual Financial Statements (IND-AS)

Indicator : Other provisions/impairment & credit balances written back
Field : oth_prov_credit_bal_w_back
Data Type : Number
Unit : Currency Annualised
Description:
A provision is an amount set aside from an entity’s profits for a known liability that is likely to occur in the future,
but who’s specific amount might not be possible to ascertain. It is a charge on an enterprise’s profit and loss
account for a liability that is estimated to arise in future. However, it is not possible to correctly estimate a loss
that is expected in future, due to the element of uncertainty. Hence, there is a possibility that in a subsequent year,
a company might realise that it has made an excess provision. As a result, it might seek to reduce the amount
allocated to such a provision, by way of a write-back. Write-offs are routed through the company’s profit and loss
account or general reserves.
Write-backs in all of a company’s provisions other than those pertaining to direct tax, depreciation and bad debts,
are captured in this data field. Also, write backs in any credit balances, like liabilities, which are no longer payable
are also captured in this data field. Thus, some of the items reported in this data field are:
1. Creditors no longer payable written off
2. Excess provision of taxes other than direct tax written back
3. Provision for loss on fixed assets written back
Sometimes, companies might simply report an amount under a general head like "provisions written back" without
specifying the nature of the provisions. In cases like that, Prowess captures such write-backs in this data field.

April 15, 2019 ProwessIQ

G AIN ON CORPORATE AND DEBT RESTRUCTURING ( INCLG . ONE TIME DEBT WAIVER ) 89

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on corporate and debt restructuring (inclg. one time debt waiver)
Field : gain_corp_debt_restructing
Data Type : Number
Unit : Currency Annualised
Description:
This field captures gain on corporate and debt restructuring of reporting entity
Corporate restructuring is a corporate action taken to significantly modify the structure or the operations of the
company. This usually happens when a company is facing significant problems and is in financial jeopardy. Often,
the restructuring is referred to the ways to reduce the size of the company and make it small. Corporate restructuring
is essential to eliminate all the financial troubles and improve the performance of the company.
Under a debt restructuring scheme, financially distressed entity enter into an agreement with bankers, creditors,
vendors, tax authorities etc to renegotiate payment terms in order to avoid bankruptcy.
Each restructuring process results in a gain/loss for the entity. In most cases, it entails a gain for restructuring entity.
Such gain on restructuring presented by entity in its statement of profit and loss is captured under this data field

ProwessIQ April 15, 2019

90 P ROFIT ON SALE OF INVESTMENT IN SUBSIDIARY, ASSOCIATES & JV

Table : Annual Financial Statements (IND-AS)

Indicator : Profit on sale of investment in subsidiary, associates & JV
Field : inc_prof_sale_long_term_inv_subsi
Data Type : Number
Unit : Currency
Description:
This field records profit on sale of investment in subsidiary, associate and joint venture.
If a parent loses control of a subsidiary, it shall:
• derecognise the assets (including any goodwill) and liabilities of the subsidiary at their carrying amounts at
the date when control is lost;
• recognise the fair value of consideration received;
• reclassify to profit or loss, or transfer directly to retained earnings the amounts recognised in other compre-
hensive income in relation to the subsidiary;
• recognise any resulting difference as a gain or loss in the profit & loss account.
It is to be noted that any disposal of interest in a subsidiary, which does not result in loss of control is accounted as
an equity transaction and no gain or loss is recognised.
Associates and Joint Venture - Reduction / sale of stake in associate or joint venture requires recognition of gain
or loss in profit and loss account . Such gain on partial / complete disposal of interest in associates or joint venture
alongwith gain on sale of investment in subsidiary is captured in this field.

April 15, 2019 ProwessIQ

R ECLASSIFICATION OF TRANSLATION AND OTHER GAIN /( LOSS ) FROM EQUITY ON
DISPOSAL / DERECOGNITION OF FOREIGN OPERATION 91

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of translation and other gain/(loss) from equity on
disposal/derecognition of foreign operation
Field : recl_transl_gain_disp_frgn_oper_frm_eqty
Data Type : Number
Unit : Currency Annualised
Description:
This data field records the translation gain (including, if applicable, gains on related hedges) which is reclassified
from equity to profit and loss account on disposal/derognition of a foriegn operation.
Ind AS 21 on The Effects of Changes in Foreign Exchange Rates’ prescribes that, On the disposal of a foreign
operation, the cumulative amount of the exchange differences relating to that foreign operation, recognised in other
comprehensive income and accumulated in the separate component of equity, shall be reclassified from equity to
profit or loss (as a reclassification adjustment) when the gain or loss on disposal is recognised .
In addition to the disposal of an entity’s entire interest in a foreign operation, the following partial disposals are
accounted for as disposals:
• when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regard-
less of whether the entity retains a noncontrolling interest in its former subsidiary after the partial disposal;
and
• when the retained interest after the partial disposal of an interest in a joint arrangement or a partial disposal of
an interest in an associate that includes a foreign operation is a financial asset that includes a foreign operation
An entity may dispose or partially dispose of its interest in a foreign operation through sale, liquidation, repayment
of share capital or abandonment of all, or part of, that entity. A write-down of the carrying amount of a foreign
operation, either because of its own losses or because of an impairment recognised by the investor, does not consti-
tute a partial disposal. Accordingly, no part of the foreign exchange gain or loss recognised in other comprehensive
income is reclassified to profit or loss at the time of a write-down.

ProwessIQ April 15, 2019

92 G AIN ON DILUTION / PARTIAL SALE OF INTEREST IN SUBSIDIARY, ASSOCIATE & JV

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on dilution/partial sale of interest in subsidiary, associate & JV
Field : gain_dilution_int_subs_assoc_jv
Data Type : Number
Unit : Currency Annualised
Description:
This field records gain on dilution/partial sale of interest in subsidiary, associates and joint venture.
Subsidiary - In case of a subsidiary, the group may reduce its interest in a subsidiary such that it losses control and
it is either carried as an associate or joint venture or available for sale investment in its balance sheet.
As per Ind AS 110 and Ind AS 27, Consolidated and Separate Financial statements’, a partial disposal of an interest
in a subsidiary in which parent losses control triggers recognition of gain or loss on such sale of interest in profit
and loss account. Gain arising from partial disposal of subsidiary resulting in loss of control, which is recorded
statement of profit and loss account is captured in this field. For instance, in case of Tata Communications Limited
for the year ended March, 2017, company sold major stake in one of its subsidiary due to which company lost
control over subsidiary and the resulted gain on this transaction is captured under this data field.
It is to be noted that any disposal of interest in a subsidiary, which does not result in loss of control is accounted as
an equity transaction and no gain or loss is recognised.
Associates and Joint Venture - As per Ind AS 28 - Investment in Associates and Joint Venture’, any reduced stake
in associate or joint venture requires recognition of gain or loss in profit and loss account . Such gain on partial
disposal of interest in associates or joint venture is captured in this field.

April 15, 2019 ProwessIQ

FAIR VALUE GAIN ON RETAINED INTEREST IN A SUBSIDIARY, ASSOCIATE OR JV 93

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain on retained interest in a subsidiary, associate or JV
Field : fvgain_retnd_int_subs_assoc
Data Type : Number
Unit : Currency Annualised
Description:
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
This field record fair value gain on any interest retained in a subsidiary or associate.
As per Ind AS 27 - Separate Financial Statements, a partial disposal of an interest in a subsidiary in which the
parent losses control triggers re-measurement.The retained interest is re-measured to fair value and any such gain
or loss is recognized in profit and loss account.
As per Ind AS 28 - Investment in associates and joint venture, when an investor losses significant influence over
an associate, the investor needs to measure any retained interest at fair value. Such re-measurement gain or loss is
recognised in profit and loss account.

ProwessIQ April 15, 2019

94 FAIR VALUE GAIN ON STEP ACQUISITION OF A SUBSIDIARY

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain on step acquisition of a subsidiary
Field : fvgain_gain_step_acq_subs
Data Type : Number
Unit : Currency Annualised
Description:
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
An acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the
acquisition date. For example, on 31 December 20X1, Entity A holds a 35 per cent non-controlling equity interest
in Entity B. On that date, Entity A purchases an additional 40 per cent interest in Entity B, which gives it control of
Entity. Ind AS 103-Business Combination, refers to such a transaction as a business combination achived in stages,
sometimes also as a ’Step Acquisition’
In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the
acquiree at its acquisition-date fair value and recognise the resulting gain or loss, if any, in profit or loss or other
comprehensive income, as appropriate.
Such fair value gain on step acquisition of a subsidiary, reported by entity in its profit and loss account is captured
under this data field.

April 15, 2019 ProwessIQ

R EVERSAL OF REVALUATION LOSS ON PPE/I NTANGIBLE A SSETS 95

Table : Annual Financial Statements (IND-AS)

Indicator : Reversal of revaluation loss on PPE/Intangible Assets
Field : reversal_reval_loss_ppe_intang_assets
Data Type : Number
Unit : Currency Annualised
Description:
Property, plant and equipment are tangible items that:
(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative
purposes; and
(b) are expected to be used during more than one period.
An intangible asset is an identifiable non-monetary asset without physical substance.
After recognition as an asset, an item of property, plant and equipment & intangible assets whose fair value can be
measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any
subsequent accumulated depreciation/amortisation and subsequent accumulated impairment losses.
As per Ind AS -16 on ’Property, Plant & Equipment’, If an asset’s carrying amount is increased as a result of a
revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the
heading of revaluation surplus while as per AS-10 on ’Property, Plant & Equipment’, If an asset’s carrying amount
is increased as a result of a revaluation, the increase shall be directly recognised in revaluation surplus. However,
the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same
asset previously recognised in profit or loss.
As per Ind AS-38 on ’Intangible Assets’, If an intangible asset’s carrying amount is increased as a result of a
revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the
heading of revaluation surplus. AS-26 on ’Intangible Assets’, If an intangible asset’s carrying amount is increased
as a result of a revaluation, the increase shall be directly recognised in revaluation surplus. However, the increase
shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously
recognised in profit or loss.
This data-field captures the amount of revaluation loss reversed due to increase in carrying amount of PPE and
intangible assets as a result of revaluation.

ProwessIQ April 15, 2019

96 G AIN ON DISPOSAL OF NON - CURRENT NON - FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of non-current non-financial assets
Field : gain_sale_of_ast
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the profit earned by companies by selling fixed assets owned by them.
Usually, a fixed asset is held with the intention of being used to produce goods or services. It is not held for sale
in the normal course of business. Thus, the sale of a fixed asset is not considered to be the main business activity
of a company. And therefore, profit from sale of fixed asset is treated as an extra-ordinary income by CMIE and is
reported in this data field.
There are two possible components in the profit on sale of asset – a revenue component and a capital component.
If there is a surplus in the sale price over the historical cost of the asset, then this is a capital gain and is reflected
directly in the balance sheet of the company. As a practice, it is added to the capital reserve of the company. Thus,
if an asset was purchased at X and sold at price Y and if Y is greater than X, then (Y-X) is a capital gain that is
reflected in the balance sheet of the company. It is not reflected in the profit and loss account and is therefore not a
part of profit on sale of fixed asset.
Now, if the asset of historical value X is depreciated in the books to a written down value of Z, then the surplus
(Y-Z) is the revenue profit on the sale of the asset. This profit on sale of asset is reported as an extra-ordinary
income in this data field.
Even for a finance company, which discloses operating income from lease rent or hire charges etc., profit on sale
of leased asset is considered as extraordinary income where such assets have been included under fixed assets.
Though a finance company may sell its leased/hired asset in the ordinary course of its business operations, such
sale cannot be considered as its operating income. Since the leased assets are a part of its fixed assets, the sale of
the same is an extraordinary income.

April 15, 2019 ProwessIQ

G AIN ON DISPOSAL OF PPE & I NTANGIBLE ASSETS 97

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of PPE & Intangible assets
Field : profit_on_disposal_ppe_intang_asst
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 10 ’Property, Plant and Equipment’ the gain or loss arising from the disposal of an item of property,
plant and equipment shall be included in profit or loss when the item is disposed & derecognised. Gains shall not
be classified as revenue.
As per AS 26 ’Intangible Assets’, Gains or losses arising from the retirement or disposal of an intangible asset
should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and
should be recognised as income or expense in the statement of profit and loss.
Usually, PPE & Intangible assets are held with the intention of being used to produce goods or services. It is
not held for sale in the normal course of business. Thus, the sale of PPE is not considered to be the main business
activity of an entity. And therefore, gain on disposal of PPE & Intangible assets is treated as an exceptional income.
This data field captures total gain arising on disposal of PPE & intangible assets

ProwessIQ April 15, 2019

98 G AIN ON DISPOSAL OF PPE

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of PPE
Field : gain_disposal_ppe
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 10 ’Property, Plant and Equipment’ the gain or loss arising from the disposal of an item of property,
plant and equipment shall be included in profit or loss when the item is disposed & derecognised. Gains shall not
be classified as revenue.
Usually, PPE is held with the intention of being used to produce goods or services. It is not held for sale in the
normal course of business. Thus, the sale of PPE is not considered to be the main business activity of an entity.
And therefore, gain on disposal of PPE is treated as an exceptional income and captured under this data field.

April 15, 2019 ProwessIQ

G AIN ON DISPOSAL OF INTANGIBLE ASSETS 99

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of intangible assets
Field : gain_disposal_intangible_assets
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 26 ’Intangible Assets’, Gains or losses arising from the retirement or disposal of an intangible asset
should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and
should be recognised as income or expense in the statement of profit and loss.
Usually, Intangible assets are held with the intention of being used to produce goods or services. It is not held for
sale in the normal course of business. Thus, the sale of PPE is not considered to be the main business activity of an
entity. And therefore, gain on disposal of Intangible assets is treated as an exceptional income and captured under
this data field.

ProwessIQ April 15, 2019

100 G AIN ON DISPOSAL OF BIOLOGICAL ASSETS OTHER THAN BEARER PLANT

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of biological assets other than bearer plant
Field : gain_disposal_bio_asset_excl_bearer_plant
Data Type : Number
Unit : Currency Annualised
Description:
A biological asset is a living animal or plant. Biological assets are not held for sale in the ordinary course of
business.
If a biological asset is diposed off without being utilised or sold in the ordinary course of business and disposal is
at a value which exceeds the carrying amount, then such resulting gain will be captured in this data field.

April 15, 2019 ProwessIQ

G AIN ON DISPOSAL OF INVESTMENT PROPERTIES 101

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of investment properties
Field : gain_disposal_invest_properties
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind AS 40 "Investment Property", Gains or losses arising from the retirement or disposal of investment
property shall be determined as the difference between the net disposal proceeds and the carrying amount of the
asset and shall be recognised in profit or loss (unless Ind AS 17 requires otherwise on a sale and leaseback) in the
period of the retirement or disposal.
Usually, investment property is held with the intention of being used to earn rentals or for capital appreciation or
both. It is not held for sale in the normal course of business.Thus, sale of investment property is not considered to
be the main business activity of an entity. And therefore, gain from disposal of an investment property is treated as
exceptional income and captured under this data field.

ProwessIQ April 15, 2019

102 G AIN ON DISPOSAL OF NON - CURRENT ASSETS HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of non-current assets held for sale
Field : gain_disposal_assets_held_for_sale
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 105 ’Non-current Assets Held for Sale and Discontinued Operations’ requires an entity to classify a non-
current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale
transaction rather than through continuing use.
Sometimes an entity disposes off a group of assets, possibly with some directly associated liabilities (like a division,
Jont venture, subsidiary,etc.), together in a single transaction. Such a group is termed as disposal group. This
group may include any assets and any liabilities of the entity, including current assets, current liabilities and assets
excluded from the measurement requirements of Ind AS 105 like, deferred tax assets, Investment Property, etc.
This data field captures the gain reported by an entity from disposal of such assets (disposal group) that were
previously classified as ’held for sale’.
Generally, CMIE tries to find out whether such assets or disposal group classified as held for sale are PPE, Sub-
sidiary, joint venture, etc. from the annual report and reports the profit on their disposal to the specific field.
However, if this information is not available then the amount of gain is captured in this data field

April 15, 2019 ProwessIQ

G AIN ON CHANGE IN ACCOUNTING POLICIES 103

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on change in accounting policies
Field : gain_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
Accounting policies are the specific accounting principles and the methods of applying those principles adopted by
an enterprise in preparing and presenting financial statements.
Companies usually follow a consistent policy in the preparation of accounts over time. Accounting Standard 5 of
the Institute of Chartered Accountants of India requires that accounting policies should be consistently followed
and changes should be made only if warranted by a statute and / or if a change would result in a more appropriate
presentation of financial statements.
When a company changes its accounting policy, it is required to disclose the impact of such a change on the results.
If a change in accounting policy leads to a gain, then the gain is reported as an extra-ordinary income in this data
field.

ProwessIQ April 15, 2019

104 FAIR VALUE GAIN ON RE - MEASUREMENT OF CONTINGENT / DEFERRED CONSIDERATION

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain on re-measurement of contingent / deferred consideration
Field : fv_gain_remeasure_contingent_consd
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration monies for the business from cash generated at a later
date.
As per Ind-AS 109 ’Financial Instruments’ contingent / deferred consideration recognised by an acquirer as per
business combination shall be re-measured at fair value and gain / loss occurring due to fair value changes shall be
recognised in profit and loss account.
This field records such fair value gain on re-measurement of contingent / deferred consideration.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I NSURANCE CLAIMS 105

Table : Annual Financial Statements (IND-AS)

Indicator : Insurance claims
Field : insurance_claims
Data Type : Number
Unit : Currency Annualised
Description:
Monies received on account of insurance claims lodged with the insurance companies for loss suffered with respect
to goods, assets, etc. is reported in this data field. Income in the form of insurance claim cannot be said to have
arisen from the main business operations and therefore is reported by CMIE as part of extraordinary income.
This income head is generally reported by the companies as a part of the other income schedule. However, in
case of certain companies the amount of insurance claim is adjusted as a deduction from various expenses. CMIE
reports such expenses at gross value and reports the insurance claim receivable as extraordinary income in this data
field.

ProwessIQ April 15, 2019

106 OTHER MATERIAL / EXCEPTIONAL INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Other material/ exceptional income
Field : oth_material_exceptional_inc
Data Type : Number
Unit : Currency Annualised
Description:
Income material to the organisation or exceptional in nature and which is not included under any of the above fields
of material / exceptional income is captued under this data field.
Exceptional income refers to any income which are clearly distinct from the ordinary business activities of a com-
pany.
For e.g. Jai Corporation Ltd. in the Annual report of F.Y. 2016-17 has reported an income Rs. 38.25 Million for
March 2016 as ’Gain on Prepayment of sales tax loan’. This amount of gain due to prepayment is captured here
under this data field
This data-field is applicable to the companies which prepare their financial statements in accordnace with the
Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accountingstandards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies andNBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies arerequired to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ESS : I NCOME CAPITALISED 107

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Income capitalised
Field : inc_capitalised
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the income that was earned by the company during pre-operation period of a capital ex-
penditure project. Pre-operation period is the period from the initiation of the project to the commissioning of the
project.
Income earned during such a period is not included as an income of the company but, it is deducted from the
capital cost of the project. This balances the practice of adding the current costs incurred during the execution of
the project to the capital cost of the project - i.e., the practice of capitalisation of expenses.
Often in the case of large industrial projects, a project conducts trial runs as it approaches its final commissioning.
The proceeds from the sale of these are the incomes earned from the project prior to its commissioning. These
incomes are capitalised. And these incomes are captured in this data field.
When a company borrows funds for obtaining an asset, it may temporarily invest the funds till the time they are used
for purchase/construction of the asset. As per Paragraph 10 and 11 of Accounting Standard 5 issued by the Institute
of Chartered Accountants of India, investment income earned on such funds is to be capitalised by deducting it
from the borrowing cost of the asset.
The amount of income capitalised reported in this data field gets reduced from the total income to ensure that the
Total income reported in the Profit and Loss statement excludes income capitalised by the company.

ProwessIQ April 15, 2019

108 L ESS : I NTEREST INCOME CAPITALISED

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Interest income capitalised
Field : int_inc_capitalised
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the interest income that was earned by the company during pre-operation period of a capital
expenditure project by investing the idle funds borrowed for constructing / obtaining an asset. Pre-operation period
is the period from the initiation of the project to the commissioning of the project.
Interest income earned during such a period is not included as an income of the company but, it is deducted from
the capital cost of the project.
When a company borrows funds for obtaining an asset, it may temporarily invest the funds till the time they are
used for purchase/construction of the asset.
The amount of interest income capitalised reported in this data field gets reduced from the total income to ensure
that the Total income reported in the Profit and Loss statement excludes income capitalised by the company.

April 15, 2019 ProwessIQ

L ESS : INCOME TRANSFERRED TO DRE 109

Table : Annual Financial Statements (IND-AS)

Indicator : Less: income transferred to DRE
Field : inc_trf_to_dre
Data Type : Number
Unit : Currency Annualised
Description:
When benefits of certain revenue expenditure incurred by a company during a year are expected to accrue not only
in the year in which these expenses were incurred but also in the subsequent years then, these expenses are not
charged to the profit and loss account in the year in which they are incurred. Instead, the amount is transferred
to the balance sheet as a deferred revenue expenditure. Correspondingly, when the income earned in a year is
the result of a project, or of expenses, whose benefits are expected to be accrued over several (future) years, then
such income is not included in the current years profit and loss. It is transferred to the balance sheet. The income
reported in this data field gets reduced from the Total Income reported in the Profit and loss account.

ProwessIQ April 15, 2019

110 TAX DEDUCTED AT SOURCE (TDS)

Table : Annual Financial Statements (IND-AS)

Indicator : Tax deducted at source (TDS)
Field : tds
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the taxes deducted at source by the company. Source refers to source of income. When
a company makes certain payments specified under the Indian Income Tax Act, it is supposed to deduct, at the
specified rate, part of the tax that would be payable in the hands of the person receiving the payment.
Tax deducted at source was introduced in India under the Indian Income Tax Act, 1922. Tax deducted at source
facilitated the payment of tax while receiving the income.
TDS helps salaried people to pay the tax without having the burden of paying the tax at the year end. By collecting
TDS, companies help collect the tax at the time of payment of income to various assesses such as contractor,
professional, etc. TDS helps improve tax revenues and increase tax net.
As per requirements of Part II to Schedule VI of The Companies Act, all companies are required to state the amount
of income tax deducted at source with respect to incomes earned on investments. The companies usually show the
net income earned on investments i.e. after the deduction of tax at source. However, they mention the gross income
earned as well as the amount of tax so deducted.

April 15, 2019 ProwessIQ

I NTERNAL TRANSFERS 111

Table : Annual Financial Statements (IND-AS)

Indicator : Internal transfers
Field : internal_trf
Data Type : Number
Unit : Currency Annualised
Description:
Internal transfer refers to the transfer of resources from one department to another within the same organisation.
The resources range from finished goods and raw materials to power and fuel, repairs and maintenance and even
services.
Some companies believe that the value of internal transfers should be recognised as transactions in the profit and
loss account. The transfer of goods from one division to another is considered as a sale and reflected in the income
of the company. It is also recognised as a purchase by the receiving division and is thus reported in the purchases
of the company. Thus, the profit and loss account of such companies is larger than their business with the external
world. The net profit or net loss of the company, however, does not get affected.
In the absence of any statutory provisions, there had been significant divergence among companies regarding treat-
ment and reporting of internal transfers. The Institute of Chartered Accountants of India issued an Announcement
titled ‘Treatment of inter-divisional transfers’ in 2005. According to the announcement, since in case of inter-
divisional transfers, risks and rewards remain within the enterprise and there is no consideration from the point
of view of the enterprise as a whole, internal transfers do not fulfill the criteria for being recognised as revenue.
Hence, internal transfers should not be treated as income. However, the disclosures prior to this had substantial
diversity in terms of treatment of internal transfers.
If a company reports internal transfers, we capture the same in this data field.
Till 2010-11, internal transfers were either directly disclosed in the profit and loss account or as a part of sales
schedule, raw material consumption schedule or power and fuel consumption schedule. Notes to accounts contained
information regarding valuation, inclusion or exclusion of internal transfers in the accounts. Quantitative details
after notes to accounts also provided information on value of raw materials and finished goods internally consumed.
The Revised Schedule VI has eliminated the concept of ‘Schedule’ and hence, the information related to internal
transfers is now furnished in the Notes to Accounts.
Accounting Standard 17 issued by Institute of Chartered Accountants of India has made it mandatory for companies
to identify segments (business or geographical) and disclose segment-wise profit and loss account and balance
sheet. Accordingly, segment reporting by companies also includes disclosure about inter-segment sales. However,
inter-segment sales reported by companies under the segment report is often not reconcilable with the internal
transfers/internal consumption reported under the financial statements. We do not use the information available in
the segment-wise disclosures in this data field.

ProwessIQ April 15, 2019

112 T OTAL INCOME NET OF EXCEPTIONAL INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Total income net of exceptional income
Field : tot_inc_net_of_excep
Data Type :
Unit :
Description:
The total income of an accounting period of a company includes all kinds of income. It includes incomes of ex-
ceptional income. Exceptional income are those that are clearly different from the income generated from ordinary
business of the company. For example, profit earned from the sale of an asset.
Exceptional income boost the income of a year. Their magnitude is not predictable and therefore they are capable
of causing some additional volatility or noise in the income of a company. Thus, total income net of exceptional
income is a more reliable and less volatile number compared to the total income that includes these transactions.
Profits, as compared to exceptional income, are much smaller in value. This can cause large volatility in the profits
of a company.
As a result, profits are often measured net of exceptional transactions. When profits net of exceptional transactions
are compared with the total income to estimate the profit margin it is appropriate that the comparison is made with
total income net of exceptional income. This exclusion of exceptional transactions from both the numerator and
the denominator of the profit margin yields a more comparable (temporally and cross-sectionally) measure of profit
margin.

April 15, 2019 ProwessIQ

S ALES AND CHANGE IN STOCKS 113

Table : Annual Financial Statements (IND-AS)

Indicator : Sales and change in stocks
Field : sales_n_chg_in_stk
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the sum of sales and change in stock. The value of this indicator is mostly available for
non-finance companies. Individual values of sales and change in stock are also stored in the database, separately.
The sum of sales and change in stock is an indicator of the goods and services produced and sold (either to cus-
tomers or to the company’s inventory) during the accounting period.
Sales, as captured in the Prowess database, is the regular income generated by companies from clearly identifiable
sale of goods and from non-financial services.
Change in stock, as captured in the Prowess database, is the net increase in stock during an accounting period. It is
the increase in closing stock compared to the opening stock.
If the closing stock is higher than the opening stock, the change in stock is positive. In a sense, this implies that the
goods and services produced during the year are partly held as inventories of the company.
If the closing stock is lower than the opening stock, the change in stock is negative. This implies that part of the
sales of the year were drawn from the inventory.

ProwessIQ April 15, 2019

114 N ET SALES

Table : Annual Financial Statements (IND-AS)

Indicator : Net sales
Field : net_sales
Data Type : Number
Unit : Currency Annualised
Description:
The indicator net sales is used for non-finance companies.
Broadly, it is sales net of indirect taxes.
In detail it is derived as the sum of industrial sales and income from non-financial services reduced by all indirect
taxes except registration fees and stamp duties and interest taxes as while these are indirect taxes, these are not asso-
ciated with the production process. Indirect taxes include excise duty, sales tax, VAT, rates and taxes, turnover tax,
contribution to oil pool account, contribution to Joint Plan Committee, service tax, mining cess and miscellaneous
indirect taxes.
Some analysts may use the net sales figure to measure the “topline”. CMIE prefers to use the gross sales.
The argument in favour of using net sales is that indirect taxes are an externality. These are imposed by the
government and therefore not related to the productive capacity or the operations of the company. They may inflate
or deflate the sales figure merely by government diktat.
However, CMIE’s view is that indirect taxes impact the price of the product and therefore impacts the demand. An
increase in indirect taxes do not increase sales proportionately because an increase in price can reduce the demand.
Indirect taxes are therefore like all other costs.
The interim financial statements of listed companies mostly provide the net sales value and not the gross sales
value. Net sales as derived here would be the closest comparable data field derived from the Annual Report to
compare with the sales usually provided in the interim financial statements of listed companies.

April 15, 2019 ProwessIQ

S ALES / N ET FIXED ASSETS 115

Table : Annual Financial Statements (IND-AS)

Indicator : Sales / Net fixed assets
Field : sales_net_fixed_assets
Data Type : Number
Unit : Times

ProwessIQ April 15, 2019

116 T OTAL NON - CASH INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Total non-cash income
Field : non_cash_inc_indas
Data Type :
Unit :

April 15, 2019 ProwessIQ

N ET EXCEPTIONAL INCOME 117

Table : Annual Financial Statements (IND-AS)

Indicator : Net exceptional income
Field : net_excep_inc_exp
Data Type :
Unit :
Description:
One of the major distinguishing features of the Prowess database is the identification of exceptional transactions.
The Prowess database defines, identifies and systematically captures exceptional income and expenses.
This expression captures the net exceptional income. It is derived by subtracting exceptional expenses from excep-
tional income.
This is a derived value and the detailed components of both, exceptional income and expenses are captured sepa-
rately in the Prowess database.
CMIE often deducts exceptional transactions from profits of companies to arrive at a measure of profit that is more
likely to reflect the business during a period and that is more likely to be sustainable compared to the unadjusted
profit number.
Exceptional transactions arise from events or transactions that are clearly distinct from the ordinary activities of the
enterprise and they are not generally expect to recur frequently or regularly.

ProwessIQ April 15, 2019

118 C ASH EXCEPTIONAL INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Cash exceptional income
Field : cash_excep_inc_indas
Data Type :
Unit :
Description:
This data field stores the total cash exceptional income.
Cash exceptional income is a derived indicator. It is derived by reducing all the non-cash exceptional income from
the total exceptional income.
It is calculated as follows:
CASH_EXCEP_INC_INDAS = (EXCEPTIONAL_INCOME - PROV_W_BACK - FVGAIN_RETND_INT_SUBS_ASSOC
-FVGAIN_GAIN_STEP_ACQ_SUBS -REVERSAL_REVAL_LOSS_PPE_INTANG_ASSETS -GAIN_DUETO_CHG_ACTG_
FV_GAIN_REMEASURE_CONTINGENT_CONSD)

April 15, 2019 ProwessIQ

C HANGE IN STOCK 119

Table : Annual Financial Statements (IND-AS)

Indicator : Change in stock
Field : chg_in_stk
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the change in stock of finished and semi-finished goods. It is the difference between the value
of closing stock of finished and semi-finished goods and opening stock of finished and semi-finished goods.
Finished goods can be manufactured goods or goods purchased by a manufacturing company. Finished goods also
include land or other property held by the company for sale. Semi-finished goods (also called work-in-progress)
includes materials, maintenance supplies, consumables and tools used in the production process.
Where stocks are acquired by a company on account of a merger or acquisition or transferred during the year on
account of hiving-off of a division, such stocks are adjusted with the opening stock of finished and semi-finished
goods. The opening stock is increased by the value of the stock acquired following a merger and reduced by stock
transferred on account of hiving off, if any.
The value of opening stock thus arrived is deducted from the value of closing stock reported by the company to
arrive at the change in stock figure.
The change in stock is positive if closing stock is higher than the opening stock and negative if the opening stock
is higher than the closing stock.
CMIE does not report the change in stock of securities, carbon credits and DEPB license as a part of change in
stock of goods. Instead the difference in opening and closing stock of these is adjusted with their purchase and sale
to arrive at the net gain or loss. This net gain or loss is reported elsewhere.
Stock adjustments due to mergers, acquisitions, hive-offs, write-offs, change in excise duties and valuations are
included as Addendum indicators.

ProwessIQ April 15, 2019

120 C HANGE IN STOCK OF FINISHED GOODS ( INCLUDING IN TRANSIT )

Table : Annual Financial Statements (IND-AS)

Indicator : Change in stock of finished goods (including in transit)
Field : chg_in_stk_fg
Data Type : Number
Unit : Currency Annualised
Description:
The difference between the value of closing stock of finished goods and that of opening stock of finished goods
is stored in this data field. Finished goods can be goods manufactured by the company or goods purchased from
another manufacturer.
Where stocks are acquired by a company on account of a merger or acquisition or transferred during the year
on account of hiving off of a division, such stocks are adjusted with the opening stock of finished goods. This
means that the closing stock of finished goods of the previous year which forms the current year’s opening stock is
increased by the value of the stock of finished goods acquired by way of a merger and reduced by stock of finished
goods transferred on account of hiving off, if any.
The value of opening stock of finished goods thus arrived is deducted from the value of closing stock of finished
goods reported by the company to arrive at the change in stock figure.
The change in stock of finished goods value is positive if closing stock is higher than the opening stock and negative
if the opening stock is greater than the closing stock.

April 15, 2019 ProwessIQ

O PENING STOCK OF FINISHED GOODS 121

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of finished goods
Field : opening_stk_fg
Data Type : Number
Unit : Currency Annualised
Description:
The value of the stock of finished goods held by the company on the first day of the accounting period is the opening
stock of finished goods.
Finished goods at the beginning of the year are those that were produced / purchased during the preceding year(s),
but had remained unsold upto the last day of the previous year.
The stocks taken over in case of merger or acquisition is added to the value of opening stock and stocks transferred
in hive off are deducted there from.

ProwessIQ April 15, 2019

122 O PENING STOCK OF STOCK - IN - TRADE

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of stock-in-trade
Field : opening_stk_in_trade
Data Type : Number
Unit : Currency Annualised
Description:
Stock-in-trade typically comprises of goods that are held for sale by a business.
This data field captures stock in trade lying with the company at the commencement of the accounting period.If
the amount of opening stock of stock in trade is not separately disclosed in the annual report the previous year’s
closing stock of stock-in-trade as given in the inventories schedule of the balance sheet is posted in this data field.

April 15, 2019 ProwessIQ

O PENING STOCK OF FINISHED GOODS IN TRANSIT 123

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of finished goods in transit
Field : opening_stk_fg_in_transit
Data Type : Number
Unit : Currency Annualised
Description:
Finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have left the
factory premises but are on their way to the godown. This data field captures the value of opening stock of finished
goods in transit reported by the company.
Opening stock of finished goods in transit are those goods which were in transit as per previous years balance sheet.

ProwessIQ April 15, 2019

124 C LOSING STOCK OF FINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of finished goods
Field : closing_stk_fg
Data Type : Number
Unit : Currency Annualised
Description:
The value of stock of finished goods held by the company on the last day of the accounting year is the closing stock
of finished goods. These are finished goods which were produced / purchased for the purpose of sale but were not
sold upto the last day of the accounting year. It also includes the balance of stock if any, acquired by way of merger.
The Companies Act mandates that the mode of valuation of stocks be stated in the Accounting Policies in the
Annual Report.

April 15, 2019 ProwessIQ

C LOSING STOCK OF STOCK - IN - TRADE 125

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of stock-in-trade
Field : closing_stk_in_trade
Data Type : Number
Unit : Currency Annualised
Description:
Change in stock of stock-in-trade is the difference between the closing stock of stock-in-trade and the opening
stock of stock-in-trade.
Stock-in-trade is the stock necessary for carrying on a business. Stock-in-trade is used constantly on an every day
basis. This data field captures changes in stock of stock-in-trade.

ProwessIQ April 15, 2019

126 C LOSING STOCK OF FINISHED GOODS IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of finished goods in transit
Field : closing_stk_fg_in_transit
Data Type : Number
Unit : Currency Annualised
Description:
Change in stock of finished goods in transit is the difference between the closing stock of finished goods in transit
and the opening stock of finished goods in transit.
Goods which are manufactured and are completely ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition. Thus, goods fully processed and ready in all
respects for sale to customers and lying in stock with the company or its agent / consignee or job-worker or loan
licensee, is treated as inventory of finished goods. This also includes stock of scrap.
Finished goods in transit are those goods which at the balance sheet date are in transit, that is those that have left
the factory premises but are on their way to the godown. This data field captures the value of change in stock of
finished goods in transit reported by the company.

April 15, 2019 ProwessIQ

C HANGE IN STOCK OF WIP AND SEMIFINISHED GOODS ( INCLUDING IN TRANSIT ) 127

Table : Annual Financial Statements (IND-AS)

Indicator : Change in stock of wip and semifinished goods (including in transit)
Field : chg_in_stk_wip
Data Type : Number
Unit : Currency Annualised
Description:
Change in stock of work in progress is the difference between the closing stock of work in progress and the opening
stock of work in progress. WIP is a popular acronym for work in progress.
WIP means inventories that are in the production/manufacturing process. These are inventories which are either
being processed or waiting for further processing. Detailed information on change in work in progress is disclosed
by companies in schedules/notes to accounts of their annual report.

ProwessIQ April 15, 2019

128 O PENING STOCK OF WIP AND SEMIFINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of wip and semifinished goods
Field : opening_stk_wip
Data Type : Number
Unit : Currency Annualised
Description:
The value of work in progress at the beginning of the year is reported against this data field. Opening stock of
work in progress means those goods, the manufacture of which had commenced in the previous year but was not
completed as on the last day of the previous year. They are brought forward to the current year for their completion.
The value of work in progress taken over in case of mergers or acquisitions is added to the value of opening stock
and that of stock transferred in a hive off is deducted there from.
As per the requirements of Part I of Schedule VI to the Companies Act the mode of valuation of stock should be
stated by the company in its Annual Report. The valuation of stock should be at the lower of cost and net realisable
value.
Companies may at times only provide change in wip value without providing the details of the opening and closing
stock figures of wip in the profit and loss account of the annual report. In such cases, CMIE takes the figure of
opening stock of wip and semi-finished goods from the schedule on ‘Inventories’.

April 15, 2019 ProwessIQ

O PENING STOCK OF SEMI FINISHED GOODS IN TRANSIT 129

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of semi finished goods in transit
Field : opening_stk_sfg_in_transit
Data Type : Number
Unit : Currency Annualised
Description:
Semi-finished goods are those goods which are processed but are not yet complete in all respects. They need to
be processed further for becoming ready for sale. These goods cannot be called as raw material since they are
processed and have lost the characteristic of raw materials and at the same time these cannot be called finished
goods since they are not fully manufactured and ready for sale. They are in the process of manufacture and hence
called semi-finished goods or goods in process.
Semi-Finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have
left the factory premises for further processing.
Opening stock of semi-finished goods in transit are those goods which were in transit at the end of last years
accounting period. This data field captured value of semi-finished goods in transit.

ProwessIQ April 15, 2019

130 C LOSING STOCK OF WIP AND SEMIFINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of wip and semifinished goods
Field : closing_stk_wip
Data Type : Number
Unit : Currency Annualised
Description:
The stock of semi-finished goods held by the company on the last day of the year is reported in this data field.
These are those items whose production had already commenced during the previous year(s) but were in process
as on the last day of the current year.
As per the requirements of Part I of Schedule VI to the Companies Act the mode of valuation of stock should be
stated by the company in its Annual Report. The valuation of stock should be at the lower of cost and net realisable
value.
Companies may only provide value of change in wip without providing the details of the opening and closing stock
figures of wip in the profit and loss account of their annul report. In such cases, CMIE takes the figure of closing
stock of wip from the schedule on ‘Inventories’.

April 15, 2019 ProwessIQ

C LOSING STOCK OF SEMI FINISHED GOODS IN TRANSIT 131

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of semi finished goods in transit
Field : closing_stk_sfg_in_transit
Data Type : Number
Unit : Currency Annualised
Description:
Semi-finished goods are those goods which are processed but are not yet complete in all respects. They need to
be processed further for becoming ready for sale. These goods cannot be called as raw material since they are
processed and have lost the characteristic of raw materials and at the same time these cannot be called finished
goods since they are not fully manufactured and ready for sale. They are in the process of manufacture & hence
called semi-finished goods or goods in process.
Change in stock of semi-finished goods is the difference between the closing stock of semi-finished goods & the
opening stock of semi-finished goods.
This data field captures value of change in stock of semi-finished goods.

ProwessIQ April 15, 2019

132 C HANGE IN STOCK OF REAL ESTATE AND CONSTRUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Change in stock of real estate and construction
Field : chg_in_stk_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the sum of change in stock of finished goods of real estate and construction and change in
WIP of real estate and construction of real estate and construction. It is the difference between the value of closing
stock of finished goods and work in progress of real estate and construction and value of opening stock of finished
goods and work in progress of real estate and construction.
‘Real Estate’ is generally defined as an immovable asset- land (earth space) and the permanently attached improve-
ments to it. Companies earning income through real estate development activities construct properties and derive
commercial benefits through their sale. For such companies, real estate forms a part of the inventories.
Companies undertaking real estate development activity generally recognise their revenue and expenses on percent-
age completion method, which is in accordance with accounting standard on construction contracts (AS-7) issued
by ICAI.

April 15, 2019 ProwessIQ

C HANGE IN STOCK OF FINISHED GOODS OF REAL ESTATE AND CONSTRUCTION 133

Table : Annual Financial Statements (IND-AS)

Indicator : Change in stock of finished goods of real estate and construction
Field : chg_in_stk_fg_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
‘Real Estate’ is generally defined as an immovable asset- land (earth space) and the permanently attached improve-
ments to it. Companies earning income through real estate development activities construct properties and derive
commercial benefits through their sale. For such companies, real estate forms a part of the inventories.
The difference in the opening finished stock and the closing finished stock of real estate and constructed properties
is reported as “change in stock of finished goods of real estate and construction”.
Companies undertaking real estate development activity generally recognise their revenue and expenses on percent-
age completion method, which is in accordance with accounting standard on construction contracts issued by ICAI.
Recognition of revenue and expenses can only be done when outcome of a construction contract can be estimated
reliably.

ProwessIQ April 15, 2019

134 O PENING STOCK OF FINISHED GOODS OF REAL ESTATE AND CONSTRUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of finished goods of real estate and construction
Field : opening_stk_fg_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
Finished stock of real estate and construction as on the first day of the accounting year is reported under this data
field.
Opening stock of real estate represents those properties which were developed in the earlier year/s but were not
sold till the last day of the preceeding year and are hence brought forward to the current period for sale.
Companies undertaking real estate development activity generally recognise their revenue and expenses on per-
centage completion method, which is in accordance with accounting standard on construction contracts issued by
ICAI.
Companies usually report the change in finished stock in the schedule for increase/ decrease in stock. Instead of
referring it as “stock” they may state the type of the property, such as stock of commercial flats, shops, houses,
farms, plots, car park spaces, etc.
Companies, in the schedules/notes to accounts of their annual report, may provide details of the value of opening
stock and real estate and construction separately. However, these values are clubbed together and reported in this
data field.

April 15, 2019 ProwessIQ

C LOSING STOCK OF FINISHED GOODS OF REAL ESTATE AND CONSTRUCTION 135

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of finished goods of real estate and construction
Field : closing_stk_fg_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
Finished stock of real estate on the last day of the accounting period is reported in this data field. Closing stock of
real estate means properties developed for the purpose of sale but not sold till the last day of the reporting period.
‘Real Estate’ is generally defined as an immovable asset- land :(earth space) and the permanently attached improve-
ments to it. Companies earning income through real estate development activities construct pr:operties and derive
commercial benefits through their sale. For such companies, real estate forms a part of the inventories.
Companies undertaking real estate development activity usually recognise their revenue on percentage completion
method, which is in accordance with accounting standard on construction contracts issued by ICAI .
Companies usually report the change in finished stock in the schedule for increase/ decrease in stock. Instead of
referring it as “stock” they may state the type of the property such as stock of commercial flats, shops, houses,
farms, plots, car park spaces, etc.
Companies, in the schedules/notes to accounts of their annual report, may provide details of the value of opening
stock and real estate and construction separately. However, these values are clubbed together and reported in this
data field.

ProwessIQ April 15, 2019

136 C HANGE IN WIP OF REAL ESTATE AND CONSTRUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Change in wip of real estate and construction
Field : chg_in_stk_wip_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
‘Real Estate’ is generally defined as an immovable asset- land (earth space) and the permanently attached improve-
ments to it. Companies earning income through real estate development activities construct properties and derive
commercial benefits through their sale. For such companies, real estate forms a part of the inventories.
WIP of a construction project represents costs incurred on these cumulatively till the balance sheet date. The
difference in the opening work in progress and the closing work in progress of construction activities reported by
companies engaged in real estate and construction is reported as “change in WIP of real estate and construction”.
Companies report the change in WIP of construction activities separately as a part of construction expenses. It
may also be adjusted with the turnover or income from operations in the Annual Report of the company. CMIE
separates the value of change in WIP of construction activities from the construction expenses or from the turnover
as applicable and reports the same under this data field.
Companies undertaking real estate development activity generally recognise their revenue and expenses on per-
centage completion method, which is in accordance with accounting standard on construction contracts issued by
ICAI.

April 15, 2019 ProwessIQ

O PENING STOCK OF WIP OF CONSTRUCTION ACTIVITIES 137

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of wip of construction activities
Field : opening_stk_wip_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
The balance of work in progress of construction/real estate activities on the first day of the accounting period is
reported under this data field. Opening stock of WIP of a construction project represents costs incurred cumulatively
till the balance sheet date of the previous year that will be recovered in future periods.
Companies undertaking real estate development activity generally recognise their revenue and expenses on per-
centage completion method, which is in accordance with accounting standard on construction contracts issued by
ICAI.
Companies usually report the change in work in progress in the schedule for increase/ decrease in stock. Companies
may at times only provide the figure for change in wip of construction activities under its construction cost without
providing the details of the opening and closing stock figures of wip of construction activities. In such cases CMIE
obtains the figure of opening stock of wip of construction activities from the schedule on inventories.

ProwessIQ April 15, 2019

138 C LOSING STOCK OF WIP OF CONSTRUCTION ACTIVITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of wip of construction activities
Field : closing_stk_wip_const_realty
Data Type : Number
Unit : Currency Annualised
Description:
The balance of work in progress of construction/real estate activities on the last day of the accounting period is
reported under this data field. Closing stock of WIP of a construction project represents costs incurred cumulatively
till the balance sheet date that will be recovered in future periods.
‘Real Estate’ is generally defined as an immovable asset- land (earth space) and the permanently attached improve-
ments to it. Companies earning income through real estate development activities construct properties and derive
commercial benefits through their sale. For such companies, real estate forms a part of the inventories.
Generally, companies report the closing stock of WIP of construction /real estate activities separately as a part
of the working for increase/ decrease of the WIP of construction activities. Some companies report the effect of
increase/decrease in opening and closing WIP as a part of turnover. In such cases, the turnover is reported by
CMIE, net of effect of change in WIP and the closing stock of WIP of construction activities is reported in this data
field.
Some companies show WIP in the schedule of expenses on construction. In such a case the expenses is reported,
by CMIE, without taking the effect of change in stock of WIP and the closing stock of WIP is reported in this data
field.
Companies undertaking real estate development activity generally recognise their revenue and expenses on per-
centage completion method, which is in accordance with accounting standard on construction contracts issued by
ICAI.

April 15, 2019 ProwessIQ

C HANGE IN E XCISE DUTY ON STOCK OF FINISHED GOODS 139

Table : Annual Financial Statements (IND-AS)

Indicator : Change in Excise duty on stock of finished goods
Field : chg_dueto_excise_fg
Data Type : Number
Unit : Currency Annualised
Description:
As per the guidance note issued by the Institute of Chartered Accountants of India on treatment of excise duty, the
closing stock of inventories are valued inclusive of the excise duty. Although the recovery of excise duty is deferred
till the goods are removed from the factory, the company has to provide for the excise duty pertaining to closing
stock. As such the excise duty reported by the companies is inclusive of the duty on closing stock, unless otherwise
stated.
Excise duty is a duty on manufacture or production of excisable goods. Section 3 of the Central Excise Act, 1944,
deals with charge of Excise Duty.
CMIE captures only the change in excise duty, i.e. the difference in excise duty on opening and closing stock in
this data field. Its effect is already reflected in the data field on excise duty. This is an addendum information data
field.
Companies generally provide the information on change in excise duty along with the information on change in
the inventory of finished goods. Separate information on excise duty on opening and closing stock may not be
provided, instead the figure for change in excise duty on account of change in stock be provided straightaway.

ProwessIQ April 15, 2019

140 S TOCK ADJUSTMENT DUE TO MERGERS & ACQUISITIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Stock adjustment due to mergers & acquisitions
Field : stk_adj_dueto_mna
Data Type : Number
Unit : Currency Annualised
Description:
The value of increase in the stock of finished goods and work in progress due to a merger or any acquisition is
reported in this data field.
A merger refers to the combination of two companies into one larger company. Acquisition is the process through
which one company takes over another company fully or partly. In a merger or an acquisition all the assets and
liabilities of one company (transferor company) become the assets and liabilities of another company (acquirer
company or merged company).
The amount of stock taken over is already included in the opening stock of finished goods or WIP captured else-
where. This is an addendum information field.
Apart from finished goods and work in progress, this data field also includes the value of scrap/waste that is taken
over during merger/acquisition. For example: In the March 2012 annual report published by Arvind Ltd., the
company in its ‘Changes in Inventories of Finished Goods, Work-in-progress and Stock in Trade’ schedule on page
47, reported adjustment of waste amounting to Rs.11.50 million. This value has been captured in this data field.
This information is provided by the company in the notes to accounts or in the schedule for increase / decrease of
stock, which is a part of profit and loss account.

April 15, 2019 ProwessIQ

S TOCK ADJUSTMENT DUE TO HIVING OFF 141

Table : Annual Financial Statements (IND-AS)

Indicator : Stock adjustment due to hiving off
Field : stk_adj_dueto_hiveoff
Data Type : Number
Unit : Currency Annualised
Description:
The decrease in the value of stocks of finished goods or work in progress of a company because of hiving off of a
particular business, division or unit is reported under this data field .
The amount of stock hived off is already adjusted either with the closing stock or opening stock of finished goods
and WIP. This is an addendum information field.
This information is provided by the company in the notes to accounts and in the schedule for increase / decrease of
stock, which is a part of profit and loss account.

ProwessIQ April 15, 2019

142 S TOCK ADJUSTMENT FOR WRITE OFFS OR PROVN . FOR DETERIORATION , SPOILAGE , ETC OF STOCK

Table : Annual Financial Statements (IND-AS)

Indicator : Stock adjustment for write offs or provn. for deterioration, spoilage, etc of stock
Field : stk_adj_dueto_spoilage
Data Type : Number
Unit : Currency Annualised
Description:
The company may write off or make provisions against the loss in value of stock on account of deterioration or
spoilage. The same is reported in this data field.
Stock which becomes obsolete or expires may also be written off. For example: In the annual report of Ankur
Drugs & Pharma Ltd. for the financial year ending March 2012, the company, in note 22 for ‘Increase/decrease in
stock’ has reported Rs.233.70 million for obsolete/expired stock written off. This value has been captured in this
data field.
The amount is already adjusted by the company while arriving at the closing stock. This data field is an addendum
information of change in stock of finished and semi-finished goods.

April 15, 2019 ProwessIQ

I NCREASE IN STOCK DUE TO CHANGE IN VALUATION 143

Table : Annual Financial Statements (IND-AS)

Indicator : Increase in stock due to change in valuation
Field : stk_adj_incr_dueto_chg_in_val
Data Type : Number
Unit : Currency Annualised
Description:
The increase in the value of inventories arising out of a change in the accounting policy of valuation of inventory
is reported under this data field. The method of inventory valuation is mentioned in the ‘Significant Accounting
Policies’ section of the company’s annual report.
As per requirements of Accounting Standard 5 issued by ICAI, any material impact of change in accounting policy
should be disclosed in the financial statements. Although most companies report their inventories after adjusting
the effect of change in the method of valuation, the impact of such change is disclosed in the notes to accounts and
CMIE reports the same in this addendum information data field.

ProwessIQ April 15, 2019

144 D ECREASE IN STOCK DUE TO CHANGE IN VALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Decrease in stock due to change in valuation
Field : stk_adj_decr_dueto_chg_in_val
Data Type : Number
Unit : Currency Annualised
Description:
The decrease in the value of inventories arising out of a change in the accounting policy of valuation of inventory
is reported under this data field. The method of inventory valuation is mentioned in the ‘Significant Accounting
Policies’ section of the company’s Annual Report.
As per requirements of Accounting Standard 5 issued by ICAI, any material impact of change in accounting policy
should be disclosed in the financial statements. Although most companies report their inventories after adjusting
the effect of change in the method of valuation, the impact of such change is disclosed in the notes to accounts and
CMIE reports the same in this addendum-information data field.

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T OTAL EXPENSES OF CONTINUED OPERATIONS 145

Table : Annual Financial Statements (IND-AS)

Indicator : Total expenses of continued operations
Field : total_expense_cont_operations
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the sum of all revenue expenses incurred by a company during an accounting period. The
CMIE methodology of normalisation and data-capture enables the recording of the below-listed types of expenses.
The list is designed to be comprehensive. All item heads are not applicable to all companies. However, all disclo-
sures are mapped to one of these or their sub-parts.
Total expenses of continuing operations is the sum of the item heads listed below.
• Raw materials, stores & spares
• Packaging and packing expenses
• Purchase of finished goods
• Power, fuel (including wheeling charges paid by electricity companies) & water charges
• Employee benefits expenses
• Indirect taxes
• Royalties, technical know-how fees, etc.
• Rent & lease rent
• Repairs & maintenance
• Insurance premium paid
• Outsourced industrial jobs (Including Mfg.)
• Outsourced professional jobs
• Non-executive directors’ fees & commission
• Selling & distribution expenses
• Travel expenses
• Communications expenses
• Printing & stationery expenses
• Miscellaneous expenditure
• Other operational expenses of industrial enterprises
• Other operational expenses of non-financial services enterprises
• Financial services expenses
• Depreciation / amortisation

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146 T OTAL EXPENSES OF CONTINUED OPERATIONS

• Amortisation of deferred expenditure

• Provision for Impairment
• Provisions excluding impaiment
• Write-offs
• Other capitalisation
• Other expenses transferred to DRE
• Expenses charged to other expenditure heads
• Material / exceptional expenses
• Expenses capitalised
• Expenses transferred to DRE
• Expenses settled via share-based payment arrangements (other than employees cost)
• Provision for direct tax
In Prowess database ’Expenses on discontinuing operations’ is captured after ’Post tax profit / (loss) from continu-
ing operations’. As per Ind AS 105 ’Non-Current Assets Held for Sale and Discontinued Operations’, discontinued
operations is a component of entity that either has been disposed of,or is classified as held for sale.
An entity shall make such disclosure after the Profit & Loss account.

April 15, 2019 ProwessIQ

R AW MATERIALS , STORES & SPARES 147

Table : Annual Financial Statements (IND-AS)

Indicator : Raw materials, stores & spares
Field : rawmat_stores_spares
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the expenses incurred on (a) raw materials and on (b) stores, spares and tools consumed.
Both are captured independently. This data field is a mere sub-head that sums the two. Raw material is the major
input for manufacturing companies. Stores and spares aid the production process. These cover sundry supplies,
maintenance stores, components, tools, jigs, and other similar equipment.

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148 R AW MATERIAL EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Raw material expenses
Field : rawmat_exp
Data Type : Number
Unit : Currency Annualised
Description:
Raw material is the most important input in a manufacturing company. Even non-manufacturing companies have
some, although small, raw material inputs.
This data field is derived by adding the raw material purchases to opening stock of raw materials and deducting
cenvat credit and closing stock of raw materials.
If there are raw materials acquired on a merger or an acquisition then this is also added. Similarly, if there was a
hive-off or a de-merger, then the raw material stocks of the separated unit is deducted. In short, the raw material
expense item is derived as follows:
Rawmaterialexpenses = openingstockof rawmaterials + rawmaterialpurchases − cenvatcredit +
rawmaterialsacquiredonmergeroracquisition − rawmaterialtransf erredonhiveof f orde − merger −
closingstockof rawmaterials.
Each of these data fields are captured separately and this data field is a derivation as per the above formula.

April 15, 2019 ProwessIQ

O PENING STOCK OF RAW MATERIALS 149

Table : Annual Financial Statements (IND-AS)

Indicator : Opening stock of raw materials
Field : opening_stk_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
This is the raw material stock lying with the company at the commencement of the accounting period. A company’s
Annual Report discloses the opening stock of raw materials in the schedule of raw materials consumed along with
raw material purchases and closing stocks.
Some companies do not give a separate figure of opening stock of raw materials. Instead, they directly provide the
amount of raw materials consumed. If the amount of raw materials consumed (which is the difference of opening
stock plus purchases as reduced by closing stocks) is provided without the details i.e. where the figure for opening
stock of raw material is not available, the previous year’s closing stock of raw material as given in the inventories
schedule of the balance sheet is posted in this data field.
If the amount of opening and closing stock of raw material is not available then, this data field is kept blank.
If a company includes raw materials written off with raw material consumed, it is deducted from raw materials
opening stock and is reported under “write-offs”. Thus, CMIE reports the actual cost of raw material consumed in
production.

ProwessIQ April 15, 2019

150 R AW MATERIAL PURCHASED

Table : Annual Financial Statements (IND-AS)

Indicator : Raw material purchased
Field : rawmat_purchased
Data Type : Number
Unit : Currency Annualised
Description:
The cost of raw materials purchased by a company includes expenses such as freight, carriage inwards and handling
charges, which are incurred to bring the raw material to the place of manufacture. This amount is captured net of
cash discounts received from suppliers.
In case a company reports raw material consumed without providing details of purchases then the opening and
closing stock figures of raw materials provided in the schedule of inventories are used to arrive at the total raw
material purchases as follows:
Rawmaterialpurchases = rawmaterialconsumed+closingstockof rawmaterial−openingstockof rawmaterial.
Often, there is a clash between treating the consumption of coal, petroleum products, etc as power and fuel ex-
penses or as raw material expenses. CMIE systematically follows the following method: All expenses on energy
sources including coal, petroleum products, electricity or non-conventional energy are considered as power and
fuel expenses and posted under the “Power & fuel” data field. There are two exceptions to this rule: Coal expenses
of electricity generation companies is considered as raw material and not “Power & fuel” expenses. The second
exception is that the crude oil consumption of petroleum refineries is classified as raw material and not “Power &
fuel expenses".
Certain companies report, “stocks taken and given on loan” under raw materials consumed. These are the raw
materials which the company gives/takes from other refineries for certain processes of refining. Here, as no funds
are received or transferred, companies report such stock as adjustment with raw material consumed. However,
CMIE adjusts the effect of stocks which are taken and given on loan in the figure of purchases itself by adding the
stock taken on loan and deducting the stock given on loan.
Where companies report a net loss on sale of raw material under its raw material schedule, CMIE adds such loss to
the purchase cost of raw material.

April 15, 2019 ProwessIQ

C ARRIAGE I NWARD 151

Table : Annual Financial Statements (IND-AS)

Indicator : Carriage Inward
Field : carriage_inward_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
Carriage refers to the cost of transporting goods into a business from a supplier, as well as the cost of transporting
goods from a business to its customers. Carriage inwards is the transportation costs incurred by a company that is
receiving goods from suppliers.
This data field captures carriage inward on raw material.

ProwessIQ April 15, 2019

152 L ESS : CENVAT CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Less: cenvat credit
Field : cenvat_credit
Data Type : Number
Unit : Currency Annualised
Description:
Cenvat is Central Value Added Tax and Cenvat Credit is the benefit available to a company in terms of a set-
off against excise duty to be paid to the extent already paid on the raw materials purchased. Cenvat credit was
introduced to avoid double payment of excise duty – first on the raw material and then again on the final product
made out of the raw material on which excise was already paid. A company is allowed to claim a set-off in respect
of the excise duty payable by it, to the extent the duty was already paid on the raw material purchased.
Accounting Standard 2 of the ICAI indicates that cenvat credit should be reduced from the cost of raw material and
not disclosed separately. This is the general practice in disclosures. However, companies may disclose the cenvat
credit as a part of information pertaining to raw material purchases. CMIE captures the information in such cases.
A company may report cenvat credit as part of its income. This is rare but, possible. However, CMIE removes it
from income, reduces the corresponding value from raw material expenses and also reports the figure in this data
field.

April 15, 2019 ProwessIQ

R AW MATERIAL ACQUIRED ON MERGERS AND ACQUISITIONS 153

Table : Annual Financial Statements (IND-AS)

Indicator : Raw material acquired on mergers and acquisitions
Field : rawmat_acq_mna
Data Type : Number
Unit : Currency Annualised
Description:
In a scheme of merger / acquisition / amalgamation between two companies, this data field reflects the amount of
raw materials taken over by the transferee company from the transferor company. Companies refer to such stocks
differently in their balance sheets as, “adjustment on account of amalgamation”, “transfer from amalgamating
company”, “stock taken over”, “acquired on amalgamation”, etc.
Raw material taken over of the transferor company is generally added to the existing stock of raw materials of the
transferee/amalgamating company. In cases, where, information regarding raw material taken over on account of
amalgamation is shown by the company in the schedule of cost of raw material as a part of the existing raw material
of the transferee company, CMIE reduces the amount of raw material taken over from the cost of raw materials and
reports the same under this data field.
Information regarding raw materials taken over on account of amalgamation is available in the Annual Report
either in the schedule of raw material consumed or under details regarding raw material consumed in the notes to
accounts.

ProwessIQ April 15, 2019

154 L ESS : RAW MATERIAL TRANSFERRED ON HIVE - OFF AND DE - MERGERS

Table : Annual Financial Statements (IND-AS)

Indicator : Less : raw material transferred on hive-off and de-mergers
Field : rawmat_trf_hiveoff
Data Type : Number
Unit : Currency Annualised
Description:
A company may hive-off or de-merge any of its divisions during the year and thereby transfer the corresponding
raw material lying in stock. The value of raw material thus transferred is reported in this data field.

April 15, 2019 ProwessIQ

C LOSING STOCK OF RAW MATERIAL 155

Table : Annual Financial Statements (IND-AS)

Indicator : Closing stock of raw material
Field : closing_stk_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
Closing stock of raw materials refers to the value of the total raw material stock lying with the company at the end
of the accounting period. Companies value raw materials either at cost or net realisable value, whichever is less.
In their Annual Report, companies report the closing stock of raw materials in the schedule of raw materials
consumed, which also gives the amount of purchases and opening stock of raw material.
However, some companies do not give a separate figure of closing stock of raw material, instead they give directly
the amount of raw materials consumed, which is adjusted for the opening and closing stocks. In such cases, the
schedule of inventory is referred to get the closing stock of raw material.
Companies may dispose of the raw materials or write off the stock of raw materials that are obsolete / redundant /
unusable / slow moving / non-moving /due to passage of time or due to technological changes. In such cases, the
closing stock figure is reported net of such disposals or write offs.

ProwessIQ April 15, 2019

156 S TORES , SPARES , TOOLS CONSUMED

Table : Annual Financial Statements (IND-AS)

Indicator : Stores, spares, tools consumed
Field : stores_spares_consumed
Data Type : Number
Unit : Currency Annualised
Description:
Stores and Spares are those goods that aid the production process. They include sundry supplies, maintenance
stores, tools, jigs, fixtures and other equipments. There are numerous types of goods that can be classified as stores
depending upon the type and complexity of the industry which it serves.
Stores and spares is also reported by companies as “consumables”, “consumable stores” or “loose tools”, “moulds”,
“dies and chemicals”. Companies usually depict stores and spares consumed as a part of “other expenses”.
However, “stores and supplies” , “medical consumables” , “lab consumables/chemical consumed” reported respec-
tively by hotels, hospitals, research companies, are not classified by CMIE as part of raw materials, stores & spares,
but as a part of other operating expense.
Stores and spares used for repairs are deducted from stores and spares and reported under repairs and maintenance
expenses.
Certain stores and spares which are in the nature of a capital expenditure, are capitalised i.e. companies reduce
such amount from the expenses under stores and spares in the profit and loss account. CMIE adopts a different
approach, it adds back the capitalised amount to show the gross expense incurred under stores and spares consumed
and then the same is reported under expenses capitalised thereby correspondingly reducing the same amount from
the total expenses reported in the profit and loss account.
Some companies may combine the figure of packaging material consumed along with stores and spares. If the
breakup is not available and it is not possible to conclude whether the major component is packaging material or
stores & spares, then the entire amount is reported under the first item named in the composite description given
by the company.

April 15, 2019 ProwessIQ

PACKAGING AND PACKING EXPENSES 157

Table : Annual Financial Statements (IND-AS)

Indicator : Packaging and packing expenses
Field : packaging
Data Type : Number
Unit : Currency Annualised
Description:
These are expenses incurred by companies on packaging the products and in the process, bringing them from their
finished state to saleable condition. Some products are by their very nature, not deliverable to the final consumers
unless they are packed in some packing material. Cement needs to be supplied in jute or synthetic bags, biscuits
need to be packed in wrappers, etc.
Packing and packaging material are used synonymously. These could be reported as packages consumed, packing
materials consumed, consumption of packages, drum sheets, packing charges, filling and packing expenses, etc.
The information we seek is the packaging material consumed during an accounting period.
Usually, the information pertaining to packaging material consumption is directly available in the profit and loss
account statement of the company. At times, instead of reporting the consumption figure of packaging materials,
companies may report the details of opening stock, purchases and closing stock of packaging material in their
schedule of cost of materials. In such a case, packaging material consumed is calculated by CMIE as the sum of
opening stock of packaging material and purchases of packaging material during the year, less closing stock of
packaging material at the end of the year.
Some companies may combine the figure of packaging material consumed along with stores and spares. If the
breakup is not available, and if it is not possible to judge the importance of the two components (packaging material
and stores & spares), then the entire amount is reported under the first item named in the composite description
given by the company.
However as a general rule, where the company reports “packing expenses” under the nomenclature “packing /pack-
aging expenses” whether under operating /selling and distribution expenses CMIE reports them under this data field.
But, where the company combines packing expense with forwarding charges under the nomenclature “packing and
forwarding charges” CMIE reports the same as a distribution expense and not as packing materials consumed.
The logic here is that the nomenclature used by the company to report the expense clearly denotes it to be a
distribution expense. Such packing was done only to enable convenient transportation of the product.

ProwessIQ April 15, 2019

158 P URCHASE OF FINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Purchase of finished goods
Field : purchase_fg
Data Type : Number
Unit : Currency Annualised
Description:
Finished goods are purchased by companies engaged in trading activities. Manufacturing companies, besides
selling their own products, often also trade in such goods that are produced by others or goods that are closely
associated to the products they manufacture. At times companies trade in some products and produce completely
different kind of products. So, even a non-manufacturing company could report purchase of finished goods.
Purchase of finished goods is often referred to, by companies, as “purchase of stock-in-trade”, “cost of traded
goods”, “purchase for direct sales”, etc. Some companies even specify the name of finished product as in case of
GAIL, which reports, “purchase of gas for trading”. BSES refers to purchase of finished goods as “cost of energy
purchased”.

April 15, 2019 ProwessIQ

C ARRIAGE INWARD ON FINISHED GOODS 159

Table : Annual Financial Statements (IND-AS)

Indicator : Carriage inward on finished goods
Field : carriage_inward_fg
Data Type : Number
Unit : Currency Annualised
Description:
Carriage refers to the cost of transporting goods into a business from a supplier, as well as the cost of transporting
goods from a business to its customers. Carriage inwards is the transportation costs incurred by a company that is
receiving goods from suppliers.
This data field captures carriage inward on finished goods.

ProwessIQ April 15, 2019

160 P OWER , FUEL ( INCLUDING WHEELING CHARGES PAID BY ELECTRICITY COMPANIES ) & WATER CHARGES

Table : Annual Financial Statements (IND-AS)

Indicator : Power, fuel (including wheeling charges paid by electricity companies) & water
charges
Field : power_fuel_water_charges
Data Type : Number
Unit : Currency Annualised
Description:
This data field provides the sum of the expenses incurred by a company on power & fuel and water. Both these
fields are available separately as child heads of this parent data field.

April 15, 2019 ProwessIQ

P OWER & FUEL ( INCLUDING WHEELING CHARGES PAID BY ELECTRICITY COMPANIES ) 161

Table : Annual Financial Statements (IND-AS)

Indicator : Power & fuel (including wheeling charges paid by electricity companies)
Field : power_and_fuel_exp
Data Type : Number
Unit : Currency Annualised
Description:
Power and fuel expenses is the cost of consumption of energy for carrying out the business of a company. This
would include the cost of consumption of electricity, petroleum products such as diesel, naphtha, etc, coal and other
sources of energy.
Companies usually report such expenses as power and fuel or energy costs. However, classifying a material as a
source of energy or a raw material in a manufacturing process, often gets foggy. Typically, coal plays an integral
chemical role in the production of cement, steel and a few other industries. It can thus be construed as a raw
material besides being a source of energy. We may also stretch the argument to say that diesel is raw material for
a transport company. Stretched further, that could make all energy inputs as raw material and would remove the
distinction between the two. Companies classify such materials that lie at the border-line of raw material or energy,
in different ways.
CMIE takes a simple approach towards this problem. It systematically classifies all known sources of commercial
and non-commercial energy as energy expenses, i.e. power and fuel expenses. Thus, the coal expenses of cement
companies is classified as energy expenses and not raw material. Diesel and petrol expenses of transport companies
is also classified as power and fuel expenses. Again ATF (air turbine fuel) and bunker cost in case of shipping
companies is a power and fuel cost.
There are only two exceptions to the rule: Fuel expenses of electricity generation companies is classified as raw
material expenses and not power and fuel expenses. Thus, coal expenses of electricity generation companies is
classified as raw material expenses and not power and fuel expenses. The second exception is that the crude oil
consumption of petroleum refineries is classified as raw material and not power and fuel expenses.
Some telecom companies may report power and fuel costs under their network expenses, yet CMIE follows a
uniform approach of reporting all power and fuel or energy costs whether reported under an operating expense
schedule or under an administrative expenses schedule as power and fuel expenses unless its a raw material cost or
purchased as finished good for trading as in electricity generating or distribution companies.
Electricity purchased by electricity distribution companies is treated as purchase of finished goods and not power
& fuel expenses. Power & fuel expenses are inclusive of wheeling charges paid by the electricity distribution
companies. Wheeling charges are the service charges paid by these companies to transmit power from the source
of generation to the consumer.

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162 WATER CHARGES

Table : Annual Financial Statements (IND-AS)

Indicator : Water charges
Field : water_charges
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the cost incurred by a company on consumption of water. Industrial companies do, at times,
provide information on their expenditure on water consumption. This data field includes the expenditure on water
incurred by water parks or entertainment companies. Sometimes, companies club this expense with power and
fuel. If the amount spent on water is available separately, it is posted in this data field.
However, where companies report the two expenses together as “water, power and fuel” and do not disclose the
amount of water included therein, then, the amount would be reported as a power and fuel expense and not as water
charges. Here, CMIE does not use its first-word rule, as obviously, the major component here is power and fuel
and not water.

April 15, 2019 ProwessIQ

E MPLOYEE BENEFITS EXPENSES 163

Table : Annual Financial Statements (IND-AS)

Indicator : Employee benefits expenses
Field : compensation_to_employees
Data Type : Number
Unit : Currency Annualised
Description:
Compensation to employees reflects the total remuneration in cash or in kind paid by a company to or on behalf of
all its employees. Employees are remunerated in exchange for services rendered by them.
Compensation to employees comprises of salaries and wages and social security contributions (e.g. contribution
to an insurance company by an employer to pay for medical care of its employees). It includes paid leaves,
profit sharing, bonuses and perquisites and non-monetary benefits (such as medical care, housing, cars, and free or
subsidised goods or services) for current employees. It also includes post-employment benefits such as gratuity,
pension, provident fund and voluntary retirement benefits.
This data field is derived by using the following expression:
Compensationtoemployees = salaries, bonus, contributiontoprovidentf undandgratuities+staf f welf areandtraining
ESOP +V RS+Arrearspaid, reimbursementsandotherexpensesonemployees−Compensationtoemployeescapitalised
Compensationtoemployeestransf erredtoDRE
Each of these are captured separately and in detail.
Salaries and wages, and other employee cost directly attributable to the construction of an asset as also salaries
and wages incurred in bringing an asset to its working condition are considered as part of the capital cost of the
project. These are therefore capitalised. The amount of wages, salaries and any other compensation or employee
cost capitalised during a year are captured separately.
If companies report salaries and wages net of the capitalisation, then, CMIE reports the gross amount of salaries
and wages and other employee cost under the respective data fields of employee compensation by adding back the
amount capitalised. The total employee cost capitalised is reported in a separate data field and is deducted from the
total cost of employee compensation. Expenses transferred to deferred revenue expenditure are treated similarly.

ProwessIQ April 15, 2019

164 S ALARIES , WAGES , BONUS , EX GRATIA PF & GRATUITIES PAID

Table : Annual Financial Statements (IND-AS)

Indicator : Salaries, wages, bonus, ex gratia pf & gratuities paid
Field : salaries_bonus_pf
Data Type : Number
Unit : Currency Annualised
Description:
This is the sum of salaries and wages, bonus and ex-gratia, contribution to provident fund and gratuities and super-
annuation paid to employees. Each of these are captured separately individually to the extent available separately
in the financial statements of companies in the Annual Report. If one of more of these are clubbed then the clubbed
figure is entered in the salaries and wages data field.
This data field is gross of capitalisation, if any.

April 15, 2019 ProwessIQ

S ALARIES & WAGES 165

Table : Annual Financial Statements (IND-AS)

Indicator : Salaries & wages
Field : salaries
Data Type : Number
Unit : Currency Annualised
Description:
Salaries and wages refer to the periodic payments made to the employees for the services rendered by them. All
kinds of employees, including workers and managers are included. If a company reports salaries to employees
separate from that paid to managers then the two are added to derive total salaries. It is often seen that managing
director’s remuneration and perquisites are disclosed separately and distinct from other salaries. CMIE adds these
and reports this in this data field.
A company may provide any sub-classification of salaries and wages - for example, it could be by lines of business.
CMIE adds these into this in this data field.
Banks often report the entire employee cost without giving the break-up of salary, gratuity, contribution to provident
fund, etc. In such cases, CMIE reports the entire amount under “salary and wages” as the amounts of salary, bonus,
gratuity, contribution to provident fund etc. is not provided separately.
Salaries and wages reported by some companies includes staff welfare expense, employees stock options etc. In
such cases CMIE excludes the amounts from salaries and wages where provided separately in the Annual Report,
and post the net amount in this data field. The amounts of “staff welfare” and “employees stock option” are reported
in the respective data fields.
Salaries and wages includes allowances such as LTA, DA, HRA, etc. and commission, if any paid to employees. It
also includes compensation paid to them in kind. This is particularly applicable to tea and sugar industry companies
where payment in kind is a regular feature.
Salaries & wages excludes bonus, ex-gratia, contribution to provident fund and gratuities, all of which are captured
separately. However, if such information is combined with salaries and wages then, CMIE reports the entire amount
in this data field of salaries and wages.
Any deputation allowance paid by a company that deputes its employees to other organisations is reported in this
data field. Deputation cost paid by the company on receiving employees from other organisations is considered ex-
penses on “Outsourced professional jobs”. CMIE distinguishes between deputation allowance paid by the company
to own employees deputed elsewhere and deputation costs paid to employees of some organisations deputed with
the company. Deputation costs included by the company under “personnel expenses” are for its own employees
and hence reported under salaries and wages but deputation costs reported under some other expenses schedule are
treated as an outsourcing expenses and thus reported under “other professional services”.

ProwessIQ April 15, 2019

166 B ONUS & EX - GRATIA

Table : Annual Financial Statements (IND-AS)

Indicator : Bonus & ex-gratia
Field : bonus_n_pf
Data Type : Number
Unit : Currency Annualised
Description:
A bonus is a supplemental payment as an incentive or reward. Bonus payments to all employees including man-
agement employees is reported in this data field. This data-field also includes performance-linked bonus or any
other incentive paid to employees. Bonus is paid as per the Bonus Act, 1965.
Certain companies report bonus along with ex-gratia or just report ex-gratia. Ex-gratia payment is made voluntarily
by the company, out of kindness or grace. It is the sum of money paid by the company when there is no obligation
or liability to pay it. For e.g., a company conducting layoffs may make an ex-gratia payment to the affected
employees that is greater than the statutory payment required by the law, perhaps if those employees had a long
and well-performing service with the company.
Besides, there is an upper ceiling prescribed for payment of bonus, which is 20 per cent of the basic and dearness
allowance. Hence, if an employer is willing to pay bonus over and above 20 per cent of the employee’s basic and
dearness allowance, he/she may pay it in the name of “ex-gratia”.
Information about bonus and ex-gratia payments is generally available in the schedule of employee related ex-
penses. However, it is likely that companies may report this amount along with salaries and wages. In such cases,
where the bonus and ex-gratia data is clubbed with salaries and wages, with no break-up, it would be included in
the data field “Salaries & wages”.

April 15, 2019 ProwessIQ

C ONTRIBUTION TO PROVIDENT FUND 167

Table : Annual Financial Statements (IND-AS)

Indicator : Contribution to provident fund
Field : prov_fund_contrib
Data Type : Number
Unit : Currency Annualised
Description:
The “Employees Provident Fund Act” mandates that employers are required to make a contribution, in favour of the
employees, to the Provident Fund Account an amount equal to 12 per cent (earlier 10 per cent) of the basic pay and
dearness allowance. This is a statutory requirement essentially to save for the post-retirement life of employees.
Any amount that is contributed by the employer during the year to this account is reported by the companies as
contribution to provident fund.
Companies follow a general practice of reporting contribution to employees provident fund as a part of employee
related expense/ personnel costs. At times, companies may report contribution to employees provident fund as a
part of schedule for administrative expenses or schedule for manufacturing expenses.
Sometimes, the amount is clubbed with salaries and wages or with bonus, etc. and the information regarding the
amount paid to provident fund is not available separately. In such cases, this data field is left blank.
Companies may sometimes report the contribution made to provident fund along with gratuity and other funds. If
no separate information is given about other funds, the entire amount is reported in this data field if the first term in
the description in the Annual Report is, or relates to provident fund. But, when companies do provide the amount
of provident fund included in such composite description either by way of a note below the schedule or under the
notes to accounts, then such data is duly recorded in this data field.

ProwessIQ April 15, 2019

168 G RATUITIES AND SUPERANNUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Gratuities and superannuation
Field : gratuities
Data Type : Number
Unit : Currency Annualised
Description:
Gratuity and superannuation are the retirement benefits given to the employees by the company.
Gratuity is a part of the salary that is received by an employee from his/her employer in gratitude for the services
offered by the employee in the company. It is linked to the number of years of service deployed by an employee
and is available upon separation. Usually, gratuity is paid only to an employee upon separation only if he/she
has completed five years of service in the company. The employee receives 15 day’s of basic pay and dearness
allowance for each completed year of service.
Superannuation scheme is effected by the company to provide pensionary benefits to its employees on retirement.
A company can contribute to the maximum of 15 per cent of the basic pay and dearness allowance towards the
superannuation scheme. On attaining the retirement/superannuation age, the employee is eligible to withdraw 25
per cent of the balance available in his/her account. The balance 75 per cent is put in an annuity fund.
Unlike provident fund, employees do not contribute to the gratuity and superannuation fund.
Another reporting practise followed by companies is to include the contribution made to gratuity and superannua-
tion fund along with contribution to provident fund. CMIE reports the combined amount in the data field which is
reported first by the company in its description where separate figures are not available.

April 15, 2019 ProwessIQ

S HARE - BASED PAYMENTS 169

Table : Annual Financial Statements (IND-AS)

Indicator : Share-based payments
Field : esop
Data Type : Number
Unit : Currency Annualised
Description:
ESOP is an Employee Stock Option scheme wherein employees are given an option to buy a specified number of
shares of the company at a specified price during a specified period. Employees typically have to wait for a certain
duration known as vesting period before they can exercise the right to purchase the shares. Generally, the objective
is to align the interests of the employees with that of the company, to motivate them and to possibly gain their
long-term interest in the company.
As per guidelines issued by SEBI, the accounting value of ESOPs is the aggregate employee stock options granted
during an accounting period and not the options that got exercised during the period. The accounting value could
be amortised on a straight-line method over the vesting period, i.e. beginning with the date of the grant and ending
with the date after which the employee can exercise the option of acquiring shares. The amortised portion is charged
to the Profit and Loss account while the unamortised portion is debited to a “Deferred Employee Compensation
Expense”.
The data field “ESOP” thus reflects the amount, which is amortised by the company in a year.
Often, companies club the ESOP value into salaries and wages. However, they may disclose the included amount
in the notes to accounts. In such cases, CMIE deducts the amount from salaries and wages and posts the same
seperately under ESOP.

ProwessIQ April 15, 2019

170 E QUITY SETTLED

Table : Annual Financial Statements (IND-AS)

Indicator : Equity settled
Field : sbp_exp_equity_settled
Data Type : Number
Unit : Currency Annualised
Description:
Equity settled share based payments are share based transactions where employee services are received by a com-
pany against consideration for equity instruments like share options and shares of the company.
For example, a company operates a Employee Share Option Scheme under which the employees were granted
options to purchase ordinary equity shares of the company at a exercise price fixed at the date of granting of option.
The options are vested to the employees after a period of five years from the grant date i.e., the employees can
exercise this option only after completing five years of service from the date of grant. On exercising the option, the
employees can purchase the equity share of the company at the agreed exercise price (irrespective of the market
price of the shares).
From the above example it can be inferred that the employee service against which the options are granted was
received in the vesting period. Hence the companies recognise the fair value of employee service received, in
exchange for share based payments, as an expense in the vesting period only. The corresponding effect for this
expense goes to Other Components of Equity. This expense recognised in Profit and Loss account by the companies
is recorded in this data field.
The vesting conditions of the shares or options may be different than the period of service or passage of time.
As per Ind-AS 2 ’Share-based Payment’, the fair value of employee service received- expense, for equity settled
transactions, is calculated in the following manner,
• The total amount of expense to be recognised during the vesting period is determined using the fair value of
the options/ shares on the grant date and Company’s estimates of the number of options that are exercisable
or shares that are to be vested.
• At each balance sheet date, the company revises its estimate of the number of exercisable options or shares
that are to be vested. The impact of this revision of estimates is recognised as expense for the year.
This expense recognised by the companies is reported in this data field.

April 15, 2019 ProwessIQ

C ASH SETTLED 171

Table : Annual Financial Statements (IND-AS)

Indicator : Cash settled
Field : sbp_exp_cash_settled
Data Type : Number
Unit : Currency Annualised
Description:
Cash settled Share based payments are share based transactions where employee services are received by a Com-
pany by incurring liability to the employees for amounts that are based on the price of Company’s equity instru-
ments (shares).
For example, a company operates a Phantom share plan under this plan the employees have a right to receive cash
equivalent to the price of Company’s share as on the right excercised date. These rights vest to the employees only
on completion of 5 years of service with the compnay from the date of grant.
From the above example it can be inferred that the employee service against which the rights are granted was
received in the vesting period. Hence the companies recognise the fair value of employee service received, in
exchange for share based payments, as an expense in the vesting period only.The corresponding effect to these
expenses are taken to Liabilities in the Balancesheet. This expense recognised in Profit and Loss Account by the
companies is recorded in this data field.
Share appreciation rights is another example of cash settled share based payments. The vesting conditions of the
these rights may also be different for various schemes run by the companies.
As per Ind AS 102 ’Share-based Payment’ , the fair value of employee service is determined by reference to the
fair value of the liability i.e., amount payable on exercise of rights. Until the liability is settled, the fair value of
the liability is re-measured at each balance sheet date and at the date of settlement, with any changes in fair value
recognised for the period as expense.

ProwessIQ April 15, 2019

172 S TAFF WELFARE & TRAINING EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Staff welfare & training expenses
Field : staff_welfare_training_exp
Data Type : Number
Unit : Currency Annualised
Description:
This is the sum of staff welfare and staff training expenses. Each of these are captured separately and this data
field is a summation of the two. Staff welfare includes benefits such as free or subsidised medical treatment,
food, transportation, recreation, etc. Staff training includes all kinds of training imparted by the company to its
employees.

April 15, 2019 ProwessIQ

S TAFF WELFARE 173

Table : Annual Financial Statements (IND-AS)

Indicator : Staff welfare
Field : staff_welfare
Data Type : Number
Unit : Currency Annualised
Description:
Staff welfare refers to the various amenities that are made available to the employees for their general welfare.
These are besides the regular remuneration in the form of salaries, etc. Staff welfare expenses may be in the form
of free or subsidised medical treatment, transportation facilities, recreation facilities, staff food, canteen expenses,
staff and labour welfare, etc. These expenses do not form a part of the employees salary but are borne by the
employer for the benefit of the employees.
Certain companies may recover a part of the expenses pertaining to staff welfare from the employees. For instance,
HPCL in its financial statements of March 2007 deducted an amount from the total employee welfare expenses.
These recoveries were made from the salary of the employees. CMIE reports the gross amount of employee welfare
in this data field and the recoveries are reported under a separate data field - “expenses recovered”.

ProwessIQ April 15, 2019

174 S TAFF TRAINING

Table : Annual Financial Statements (IND-AS)

Indicator : Staff training
Field : staff_training
Data Type : Number
Unit : Currency Annualised
Description:
Staff training refers to the expenses a company incurs to train its employees. Companies in the technology and
pharmaceutical industry generally report expenses incurred on staff training as a separate expense head under
the schedule of employee related expenses. Companies often report such an expense under the nomenclature
“recruitment and training” expenses, which is reported in this data field.
However, if a company reports recruitment expenses in isolation i.e not combined with training expense, CMIE re-
ports it under “other employee expenses” and not staff training expenses. Similarly, staff termination or repatriation
expenses are also not staff training expense but they form part of the data field “other expenses on employees.”

April 15, 2019 ProwessIQ

VRS AMORTISED & PAYMENTS 175

Table : Annual Financial Statements (IND-AS)

Indicator : VRS amortised & payments
Field : vrs
Data Type : Number
Unit : Currency Annualised
Description:
This is the expenditure on voluntary retirement schemes that are designed to reduce labour. Typically, companies
agree to pay a large sum as compensation to the labour force that accepts severance of service under a company-
announced Voluntary Retirement Scheme.
Companies may either charge the entire VRS expenditure to the profit and loss account of the year in which the
expenditure was made or it may amortise the same over several years. This data field captures the VRS expenditure
independent of whether the same is the amortised amount or it is the fully charged amount.

ProwessIQ April 15, 2019

176 VOLUNTARY RETIREMENT SCHEME ( AMORTISED )

Table : Annual Financial Statements (IND-AS)

Indicator : Voluntary retirement scheme (amortised)
Field : vrs_amort
Data Type : Number
Unit : Currency Annualised
Description:
This data field records the amount of voluntary retirement benefit expenditure that is written off, ie amortised,
during an accounting period. Usually, voluntary retirement benefits are a part of a voluntary retirement scheme
aimed at reducing the workforce of a company. The amounts involved at times during such schemes can be quite
large. During the early years of introduction of such schemes there were no guidelines on disclosures. Companies
thus had the option of amortising the expenditure over several years or charging the entire expenditure during a
single year.
However with the provisions of AS 15 in respect of termination benefits becoming mandatory for accounting
periods commencing on or after 1st April, 2006, VRS expenditure cannot be amortised. This Standard requires im-
mediate expensing of expenditure on termination benefits (including expenditure incurred on voluntary retirement
scheme (VRS)). Thus where an enterprise incurred expenditure on termination benefits on or before 31st March,
2009, the enterprise could choose to follow the accounting policy of deferring such expenditure over its pay-back
period. However, the expenditure so deferred could not be carried forward to accounting periods commencing on
or after 1st April, 2010. Thus, the expenditure so deferred was to be written off over (a) the pay-back period or (b)
the period from the date, the expenditure on termination benefits was incurred to 1st April, 2010, whichever was
shorter.

April 15, 2019 ProwessIQ

PAYMENT UNDER VRS ( ONE TIME CHARGE ) 177

Table : Annual Financial Statements (IND-AS)

Indicator : Payment under VRS (one time charge)
Field : vrs_paid
Data Type : Number
Unit : Currency Annualised
Description:
This data field records the voluntary retirement benefit expenditure when the entire expenditure spent is charged to
the profit and loss account of the accounting period in which it was spent.
Voluntary retirement benefits are a part of a voluntary retirement scheme aimed at reducing the workforce of a
company. The amounts involved at times during such schemes can be quite large. During the early years of
introduction of such schemes there were no guidelines on disclosures. Companies thus had the option of amortising
the expenditure over several years or charging the entire expenditure during a single year.
However with the provisions of AS 15 in respect of termination benefits becoming mandatory for accounting
periods commencing on or after 1st April, 2006, VRS expenditure cannot be amortised. This Standard requires im-
mediate expensing of expenditure on termination benefits (including expenditure incurred on voluntary retirement
scheme (VRS)). Thus where an enterprise incurred expenditure on termination benefits on or before 31st March,
2009, the enterprise could choose to follow the accounting policy of deferring such expenditure over its pay-back
period. However, the expenditure so deferred could not be carried forward to accounting periods commencing on
or after 1st April, 2010. Thus, the expenditure so deferred was to be written off over (a) the pay-back period or (b)
the period from the date, the expenditure on termination benefits was incurred to 1st April, 2010, whichever was
shorter.

ProwessIQ April 15, 2019

178 A RREARS PAID DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Arrears paid during the year
Field : empl_compensation_arrears
Data Type : Number
Unit : Currency Annualised
Description:
Arrears of salary refer to the amount paid by the company to its employees with retrospective effect i.e. salary of
the past period paid in the current period. Companies pay arrears either on pay revision or in case of an order of
the court of law or on settlement of a dispute with the labour union. The amount, as and when it is determined, is
paid to the employees as arrears.
More often than not, companies do not disclose the payment of arrears of salary as a separate account head. Instead,
they club the figure of arrears along with salaries and wages. If companies in their notes to accounts specify that
total salaries paid include an amount on account of arrears of salaries, then CMIE reports the amount of arrears
paid during the year in this data field and it reduces the same from salaries and wages.
However, it may be noted, that salaries relating to earlier years, paid during the current year, on account of non-
availability of funds, are not reported as an arrear, but as a prior period expense. This is because, such payment,
is not on account of any new clause introduced or revision of any clause i.e. not on account of a cause that is
determined later and hence are not reported as arrears.

April 15, 2019 ProwessIQ

PAYMENTS AND REIMBURSEMENT OF EXPENSES 179

Table : Annual Financial Statements (IND-AS)

Indicator : Payments and reimbursement of expenses
Field : empl_exp_reimbursement
Data Type : Number
Unit : Currency Annualised
Description:
Reimbursement of expenses are those expenses which are incurred by the employees and are then reimbursed to
them by the company. Companies usually report reimbursements like “medical reimbursement/expenses”, “fuel
and conveyance reimbursement”, “LTA reimbursement”, “expenses on personnel deputed to the company” in their
Annual Report.

ProwessIQ April 15, 2019

180 OTHER EXPENSES ON EMPLOYEES

Table : Annual Financial Statements (IND-AS)

Indicator : Other expenses on employees
Field : oth_empl_exp
Data Type : Number
Unit : Currency Annualised
Description:
This data field includes all the other employee related costs which are not included in any other data field under
“Compensation to employees”. The data field could include information pertaining to provision for leave encash-
ment, retirement award/long term service award, post retirement medical benefits, pension contribution, employee
family benefits, Employee State Insurance, Deposit Linked Insurance, Group Insurance, etc.

April 15, 2019 ProwessIQ

L ESS : C OMPENSATION TO EMPLOYEES CAPITALISED 181

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Compensation to employees capitalised
Field : salary_wage_capitalised
Data Type : Number
Unit : Currency Annualised
Description:
Salaries and wages, and other employee costs directly attributable to the construction of an asset as also salaries and
wages incurred in bringing an asset to its working condition are considered as part of the capital cost of the project.
These are therefore capitalised. This data field reports the amount of wages, salaries and any other compensation
or employee cost capitalised during a year.
If companies report wages & salaries net of the capitalisation, then, CMIE reports the gross amount of wages &
salaries and other employee cost under the respective data fields of employee compensation by adding back the
amount capitalised. The total employee cost capitalised is reported in this data field and is deducted from the total
cost of employee compensation reported under Expenses in the Profit and loss account.

ProwessIQ April 15, 2019

182 L ESS : C OMPENSATION TO EMPLOYEES TRANSFERRED TO DRE

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Compensation to employees transferred to DRE
Field : salary_wage_trf_to_dre
Data Type : Number
Unit : Currency Annualised
Description:
When benefits of certain revenue expenditure incurred by a company during a year are expected to accrue not
only in the year in which these expenses were incurred but also in the subsequent years then, these expenses are not
charged to the profit and loss account in the year in which they are incurred. Instead, the amount is transferred to the
balance sheet as a deferred revenue expenditure. The expenditure (which is in the nature of revenue expenditure)
is considered as a capital expenditure.
The expenses on wages and salaries considered as deferred revenue expenditure (DRE) during a year is captured in
this field.
CMIE reports the expenses on salaries and wages incurred during the year at gross amounts and the amount of
salaries and wages deferred in this field. This amount gets reduced from the amount of compensation paid to
employees.

April 15, 2019 ProwessIQ

E XECUTIVE DIRECTORS ’ REMUNERATION 183

Table : Annual Financial Statements (IND-AS)

Indicator : Executive directors’ remuneration
Field : directors_remun
Data Type : Number
Unit : Currency Annualised
Description:
This data field that records the remuneration paid to the company’s executive directors. It forms a part of the total
amount of compensation paid to employees.
The remuneration paid to directors which is reported under this data field includes the amount of salary paid,
contribution to provident fund, value of perquisites, performance linked incentive to whole time directors and
also the commission paid to them. However, this data field does not include the sitting fees paid to the directors,
which is disclosed in a separate data field – “Non-executive directors’ fees”. Any remuneration and commission
paid to non-wholetime/non-executive directors is not included under this field but is reported under the data field
“Non-executive directors’ fees”.
The companies either use directors’ remuneration or managerial remuneration as a nomenclature for this expense.
This amount is reported by the companies in their annual report in the schedule of employee remuneration or
schedule of operating expenses.

ProwessIQ April 15, 2019

184 D IRECTORS ’ SALARY

Table : Annual Financial Statements (IND-AS)

Indicator : Directors’ salary
Field : dir_salary
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the salaries of individual directors as provided by the company in the Directors’ Report.
Such information is usually available for listed companies. This is an addendum information of compensation to
employees.

April 15, 2019 ProwessIQ

D IRECTOR ’ S SITTING FEES AND COMMISSION TO NON - EXECUTIVE DIRECTOR 185

Table : Annual Financial Statements (IND-AS)

Indicator : Director’s sitting fees and commission to non-executive director
Field : dir_sitting_fees
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the sitting fees and commission to non-executive directors as provided by the company in
the Directors’ Report. Such a payment is usually made to only independent directors. Such information is available
only for listed companies. This is an Addendum information of compensation to employees.

ProwessIQ April 15, 2019

186 D IRECTORS ’ BONUS AND COMMISSION

Table : Annual Financial Statements (IND-AS)

Indicator : Directors’ bonus and commission
Field : dir_bonus_commission
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the bonus and commission paid to individual directors as provided by the company in
the Directors’ Report. Such information is available only for listed companies. This is an Addendum information
of compensation to employees.

April 15, 2019 ProwessIQ

D IRECTORS ’ PERQUISITES 187

Table : Annual Financial Statements (IND-AS)

Indicator : Directors’ perquisites
Field : dir_perquisites
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the perquisites of individual directors as provided by the company in the Directors’
Report. The perquisites as reported under this data field are the benefits received by directors in addition to a regular
salary or wages. In essence, these are usually non-cash benefits given by a company in addition to cash salary or
wages. However, they may include cases where the company reimburses expenses or pays for obligations incurred
by directors. Perquisites are also referred to as fringe benefits.
This is an addendum information of compensation to employees. Information in the indicator “Directors’
perquisites” is only captured when a company discloses this information director-wise. Such information is usually
available only for listed companies.

ProwessIQ April 15, 2019

188 D IRECTORS ’ RETIREMENT BENEFITS

Table : Annual Financial Statements (IND-AS)

Indicator : Directors’ retirement benefits
Field : dir_retiral_benefits
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the retirement benefits of individual directors as provided by the company in the
Directors report. Such information is available only for listed companies. This is an Addendum information of
compensation to employees.

April 15, 2019 ProwessIQ

D IRECTORS ’ CONTRIBUTION TO PF 189

Table : Annual Financial Statements (IND-AS)

Indicator : Directors’ contribution to PF
Field : dir_contrib_to_pf
Data Type : Number
Unit : Currency Annualised
Description:
This data field is the sum of the contribution to PF of individual directors as provided by the company in the
Directors report. Such information is available only for listed companies. This is an Addendum information of
compensation to employees.

ProwessIQ April 15, 2019

190 I NDIRECT TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Indirect taxes
Field : indirect_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the indirect taxes levied by the central, state or local governments on the production of goods
or on services rendered or on the movement of goods or their trading.
Indirect taxes also includes statutory contributions made by companies of certain industries such as steel or
petroleum.
Indirect taxes reported here are excise duties, sales tax or value added tax, custom duties, service tax, munici-
pal/local tax, octroi/entry tax, stamp duty, luxury tax or any other kind of indirect tax.
Thus, the data field indirect taxes is computed as the sum of the following:
1. Excise duty
2. Sales tax
3. Value added tax
4. Other indirect taxes
(a) Rates & taxes
(b) Turnover tax
(c) Registration fees / stamp duty
(d) Contribution to Oil Pool Account
(e) Contribution to Joint Plant Committee
(f) Interest tax
(g) Service tax
(h) Mining cess
(i) Miscellaneous indirect taxes
Customs duty is an important indirect tax paid by companies that import goods. The Customs Act was formulated
in 1962 to prevent illegal imports and exports of goods. However, this is already included in the value of the import.
It is not disclosed separately. Thus, customs duties is not included here.

April 15, 2019 ProwessIQ

E XCISE DUTY 191

Table : Annual Financial Statements (IND-AS)

Indicator : Excise duty
Field : excise_duty
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the excise duty levied on goods produced by a company. It may also be levied on goods that
are produced for internal consumption by the company.
Excise duty is stated by the companies in its Profit & Loss statement either as an expense or as a deduction from
turnover.
CMIE systematically takes all indirect taxes as an expense and reports sales as gross of all indirect taxes, including
excise duty.
If companies report excise duty on goods sold and those in stocks separately, CMIE adds the two and reports the
total excise duty paid by the company in Prowess database.
Sometimes companies report excise duty included in opening and closing stocks separately, instead of the net
figure. In such cases, CMIE derives the net figure i.e. (excise duty on closing stock less excise duty on opening
stock). If the net figure is positive, it is added to the excise duty paid on goods sold and if it is negative it is deducted
from the excise duty paid on goods sold.
Excise duty and all other individual indirect taxes are reported gross of cenvat credit. Cenvat credit is captured
separately under the data field ‘Cenvat credit’ and, it is deducted from raw material expenses. Excise duty is also
reported gross of ‘Education Cess on excise’.

ProwessIQ April 15, 2019

192 S ALES TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Sales tax
Field : sales_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the sales tax payable/paid by the company during the year. It includes the central sales tax as
well as the local sales tax. When the company sells goods to an entity with a sales tax registration located outside
the state of sale, it gives rise to central sales tax. Central sales tax is payable on inter-state sales. Local sales tax or
state sales tax arises when goods are sold within the boundaries of the state i.e. in case of intra-state sales.
Sales tax is an indirect tax. The company merely collects it from the consumer on behalf of the government.
Gradually, sales tax is being replaced by the Value Added Tax. Value Added Tax is captured separately. Works
Contract Tax, Trade tax and Commercial tax are included in this (Sales Tax) data field.

April 15, 2019 ProwessIQ

VALUE ADDED TAX (VAT) 193

Table : Annual Financial Statements (IND-AS)

Indicator : Value added tax (VAT)
Field : vat
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value added tax disclosed by companies in their annual reports.
Value Added Tax is a type of an indirect tax and was introduced from 1 April 2005. VAT is a multi-stage tax, levied
only on value added at each stage in the chain of production of goods and services with the provision of a set-off
for the tax paid at earlier stages in the chain.
VAT provides total transparency of the incidence of tax. This is because, VAT is a multi-stage sales tax levied as
a proportion of the value added. It is collected at each stage of the production and distribution process, and in
principle, its burden falls on the final consumer. Thus VAT eliminates tax cascading.
Being a consumption tax, VAT usually replaces sales tax, that is usually levied by state governments. Therefore,
the introduction of VAT differs from state to state.

ProwessIQ April 15, 2019

194 G OODS AND SERVICE TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Goods and service tax
Field : exp_gst
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the Goods & Services Tax (GST) levied on sale / transfer of goods and/or services by a
company.
Goods and Services Tax (GST) is a destination based indirect tax which was introduced in India on 1 July 2017 and
is applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.
The single GST replaced several former taxes and levies which included: central excise duty, service tax, additional
customs duty, surcharges, state-level value added tax and Octroi. Other levies which were applicable on inter-state
transportation of goods have also been done away with in GST regime.
GST is actually a culmination of three taxes - Central Goods and Service Tax (CGST), Integrated Goods and Service
Tax (IGST) and State Goods and Service Tax (SGST). CGST and SGST both are levied on intra-state supply of
goods and services while IGST is applicable on inter-state supply of goods and services in India.
CMIE captures all indirect taxes as an expense by reporting the sales as gross of all indirect taxes.
As levy of GST is applicable from 1 July, 2017, data under this field will be available from financial year 2017-18.

April 15, 2019 ProwessIQ

OTHER INDIRECT TAXES 195

Table : Annual Financial Statements (IND-AS)

Indicator : Other indirect taxes
Field : oth_indirect_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the indirect taxes reported by companies in their annual report without specifically stating the
kind of tax paid.
It may include any type of indirect taxes other than excise duty, sales tax and value added tax. Often, companies
report these three taxes specifically and club the rest into “others”. However, CMIE captures several individual
indirect taxes separately under this data field, if they are available separately in the annual report.
The other indirect taxes are;
1. Rates and taxes
2. Turnover tax
3. Registration fees and stamp duties
4. Contribution to Oil Pool Account
5. Contribution to Joint Plant Committee
6. Interest tax
7. Service tax
8. Mining cess
9. Miscellaneous indirect taxes

ProwessIQ April 15, 2019

196 R ATES & TAXES ( INCLUDING OCTROI )

Table : Annual Financial Statements (IND-AS)

Indicator : Rates & taxes (including octroi)
Field : rates_and_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores rates & taxes disclosed by companies in their annual reports.
This is a common entry found in the financial statements of many companies. It is understood to be a mix several
indirect taxes, none of which are significant enough to merit a separate entry. This entry is thus similar to “miscel-
laneous indirect taxes”. However, the entry with the nomenclature “rates & taxes” is so common that it merited a
separate entry in the CMIE data capture schema. The entry includes the city-entry tax - octroi. Some companies
use the nomenclature “fees and taxes”, which is also included in this data field.
If a company discloses the octroi payment separately in it’s annual report, CMIE captures the data under this “Rates
& taxes (including octroi)” data field.
A problem arises when companies report an item under an expense head such as “Rent, rates & taxes”. This is not
uncommon. In such a case, if there is no further break-up available in the financial statements that distinguishes
between rent and taxes, the expense is posted into rent and not taxes. CMIE assumes that since the company has
mentioned rent first, rent would be the larger component in the total expenses reported under this item-head.

April 15, 2019 ProwessIQ

O CTROI 197

Table : Annual Financial Statements (IND-AS)

Indicator : Octroi
Field : octroi
Data Type : Number
Unit : Currency Annualised
Description:
Octroi is an indirect tax levied local authorities such as municipal corporation or gram panchayat.
Octroi is levied by the municipal corporation or Grama panchayat on the goods bought from other parts of the
country by traders for sale into their jurisdiction limits.
This data-field records the octroi duty paid & reported by the company in its profit & loss account.

ProwessIQ April 15, 2019

198 T URNOVER TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Turnover tax
Field : turnover_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the turnover tax disclosed by companies in their annual reports.
The turnover tax is an indirect tax and is similar to a sales tax. Like the sales tax it is levied by the state government.
Its application therefore differs from state to state. Sometimes state governments distinguish between sales and re-
sales, then, tax only re-sales and call it a tax on “turnover of re-sales”.
CMIE captures such information in this data field although it is different from sales tax only by a whisker.

April 15, 2019 ProwessIQ

M INING CESS 199

Table : Annual Financial Statements (IND-AS)

Indicator : Mining cess
Field : mining_cess
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the mining cess levied upon the mining operations of companies.
Mining companies usually report this cess under operating expenses or manufacturing expenses. Mining cess is an
indirect tax and CMIE captures this cess under indirect taxes, in this data field.

ProwessIQ April 15, 2019

200 R EGISTRATION FEES AND STAMP DUTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Registration fees and stamp duties
Field : registration_fees
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the stamp duty and registration fee disclosed by companies in their annual report.
Stamp duty is usually levied by the state government and therefore differs from state to state. It is usually levied
upon the transactions related to the transfer of ownership of assets including securities.
Registration fees are also, usually, though not always, levied by local governments.
It is likely for companies to include registration fees or stamp duty or filing fees under “Rates & taxes”. If the notes
to accounts mention that it does so, we exclude it from rates and taxes and include it in this item-head. ROC fees
paid by companies, STPI registration charges, Stamp duties paid by broking/finance companies are also reported
under this data field.

April 15, 2019 ProwessIQ

C ONTRIBUTION TO OIL POOL ACCOUNT 201

Table : Annual Financial Statements (IND-AS)

Indicator : Contribution to oil pool account
Field : contrib_oil_pool_ac
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the payments made by petroleum refining companies into the Oil Pool account. Such payments
are treated as a type of indirect taxes.
The Oil Pool Account, created by the government, is a mechanism to cross-subsidise petroleum products. Kerosene
and LPG are subsidised by other petroleum products. Petroleum refining companies are assured a 12 per cent
post tax return on capital employed but, they are required to maintain the prices of select petroleum products,
particularly, kerosene and LPG at levels stipulated by the government.
Petroleum companies either pay into or draw from the Oil Pool Account to maintain their 12 per cent post tax
return on capital employed.

ProwessIQ April 15, 2019

202 C ONTRIBUTION TO JPC

Table : Annual Financial Statements (IND-AS)

Indicator : Contribution to jpc
Field : contrib_jpc
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the contribution made by large steel companies to the Joint Plant Committee (JPC).
The JPC was set up by the government in 1964 to formulate guidelines for production and distribution of steel
materials.
Such contributions by large steel companies are treated as indirect taxes. However, with the virtual decontrol of the
steel industry in 1992, the main functions hitherto carried out by JPC ceased to exist.

April 15, 2019 ProwessIQ

I NTEREST TAX 203

Table : Annual Financial Statements (IND-AS)

Indicator : Interest tax
Field : interest_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the tax levied upon the interest income earned by financial services companies.
Interest tax was treated as a form of indirect tax. However, the tax has been withdrawn. However, such taxes paid
by companies in the past have been captured in this data field.

ProwessIQ April 15, 2019

204 S ERVICE TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Service tax
Field : service_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the service tax disclosed by companies in their annual report.
Service tax is an indirect tax levied upon the income earned through services rendered by companies. This is a
relatively new tax, whose ambit has been expanding progressively.

April 15, 2019 ProwessIQ

M ISCELLANEOUS INDIRECT TAXES 205

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous indirect taxes
Field : misc_indirect_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This is a residual data field which stores any form of indirect tax that could not be specifically captured under any
of the known types of indirect taxes.
Any indirect tax that is neither an excise duty, nor a sales tax, a value added tax, a turnover tax, a service tax, a
mining cess, an interest tax, a contribution to the oil pool account or the joint plant committee or a registration fee
or a stamp duty or included under “rates & taxes” is classified as a miscellaneous indirect tax in Prowess.
Thus, custom duties, electricity duty, municipal taxes, etc are reported under this data field.

ProwessIQ April 15, 2019

206 L ESS : INDIRECT TAX CREDITS

Table : Annual Financial Statements (IND-AS)

Indicator : Less: indirect tax credits
Field : indirect_tax_credits
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the amount of money that can be offset against a tax.
When a company purchases raw materials for production of goods, an indirect tax is incurred on the purchase of
raw materials. The indirect tax so incurred is equal to the tax paid by the supplier which is subsequently passed on
to the company through cost of raw materials. The company receives a tax credit for the indirect tax so incurred
during acquisition of raw materials. This indirect tax can later be used by the company to offset taxes levied on the
sale of the manufactured goods by the company.
This data field stores the monetary value of indirect tax credit set offs by the company relating to service tax, VAT,
excise duty or any other indirect tax incurred by the company.

April 15, 2019 ProwessIQ

ROYALTIES , TECHNICAL KNOW- HOW FEES , ETC . 207

Table : Annual Financial Statements (IND-AS)

Indicator : Royalties, technical know-how fees, etc.
Field : royalties_tech_know_how
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the sum total of the following individual fields;
1. Royalty
2. Technical know-how fees
3. License fees
This is a calculated data field. Royalty, technical know-how fees and license fees are captured individually, often,
there are only minor shades of differences between these. For example, a company could be paying a royalty for a
technology it uses, or it could call the same as a license-to-use fee, or it could plainly call it technical know-how
fees. CMIE posts the values in the data field that matches the closest to the first word in the nomenclature used by
the company.

ProwessIQ April 15, 2019

208 ROYALTY

Table : Annual Financial Statements (IND-AS)

Indicator : Royalty
Field : royalty
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the royalty paid by companies, under an explicit agreement, for the use of a physical or
intellectual property owned by another entity.
Royalty is usually paid on the use of natural resources, trademarks, brand names, patents, franchise etc. Publishing
companies pay royalties to authors. Companies that exploit reserves of natural resources such as crude oil, coal,
mineral ores, etc pay royalties to the government.

April 15, 2019 ProwessIQ

T ECHNICAL KNOW- HOW FEES AND TECHNICAL SERVICE FEES 209

Table : Annual Financial Statements (IND-AS)

Indicator : Technical know-how fees and technical service fees
Field : tech_know_how
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the technical knowhow fee disclosed by companies in their annual reports.
A company pays a technical knowhow fee when it enters into an agreement with another entity that allows it to use
the latter’s technical knowhow for a fee. This can happen in a joint venture between two entities. It can also happen
through a simpler collaboration between two entities.
Technical knowhow fees is termed differently in different companies; it includes a wider gamut of closely related
payments, such as technical service fees, transfer of technology charges, etc.
Sometimes, companies combine technical knowhow fees with royalties. In such cases, CMIE assigns the value to
the item that is reported first in the nomenclature used by the company.

ProwessIQ April 15, 2019

210 L ICENSE FEES

Table : Annual Financial Statements (IND-AS)

Indicator : License fees
Field : licence_fees
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures fees paid for the year by a company on account of any licence that it acquires for its
business.
A licence is a formal and official right or permission obtained to possess or use something or to do something.
Licence fees are generally paid by the company to the government. Licence fees are charges paid to government
for official permit.
Companies may report one-time licence fees paid by them either as deferred revenue expenditure or may treat it
as an intangible asset and amortise it over a period. Where the company treats it as deferred revenue expenditure,
CMIE reports the amortisation amount under the field ’licence fees amortised’. On the other hand, if the licence
fees is treated as an intangible asset then the amortisation amount is reported under the field ’Depreciation’.
If a company pays licence fees every year, then this recurring expenditure is captured under this field.

April 15, 2019 ProwessIQ

R ENT & LEASE RENT 211

Table : Annual Financial Statements (IND-AS)

Indicator : Rent & lease rent
Field : rent_and_lease_rent
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the expenses incurred by a company in the form of rents and lease rents during an accounting
year. The latter includes finance lease rent and operating lease rent. The value of this data field is a calculated value
and is the sum of lease rent and other rents.
According to accounting standard 19 for leases issued by ICAI, lease is defined as “A lease is an agreement whereby
the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed
period of time".
Rent is a payment made to the owner of an immovable asset typically, land, premises, etc, for its use.

ProwessIQ April 15, 2019

212 R ENT / OPERATING LEASE RENT EXPENSE

Table : Annual Financial Statements (IND-AS)

Indicator : Rent/operating lease rent expense
Field : op_lease_rent
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of expense incurred by a company during an accounting period in the form of
operating lease rent. A lease is classified as an operating lease if it does not transfer substantially, all the risks and
rewards incident to ownership. The descriptions provided by the companies in their notes to accounts are relied
upon to classify a lease into an operating lease against a finance lease. A finance lease transfers substantially, the
risks and rewards of ownership. An operating lease does not.
According to accounting standard 19 (AS-19) for leases issued by ICAI, operating lease is defined as “a lease other
than a finance lease”.
AS-19 also states that whether a lease is a finance lease or an operating lease depends on the substance of the
transaction rather than its form.
The accounting standard gives examples of situations which would normally lead to a lease being classified as a
finance lease. Situations apart from the ones listed below would lead to a lease being classified as an operating
lease.
1. the lease transfers ownership of the asset to the lessee by the end of the lease term;
2. the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than the
fair value at the date the option b becomes exercisable such that, at the inception of the lease, it is reasonably
certain that the option will be exercised;
3. the lease term is for the major part of the economic life of the asset even if title is not transferred;
4. at the inception of the lease the present value of the minimum lease payments amounts to at least substantially
all of the fair value of the lease d asset; and
5. the leased asset is of a specialised nature such that only the lessee can use it without major modifications
being made.
Indicators of situations which individually or in combination could also lead to a lease being classified as a finance
lease are:
• if the lessee can cancel the lease, the lessor’s losses associated with the cancellation are borne by the lessee;
• gains or losses from the fluctuation in the fair value of the residual fall to the lessee (for example in the form
of a rent rebate equalling most of the sales proceeds at the end of the lease); and
• the lessee can continue the lease for a secondary period at a rent which is substantially lower than market rent.

April 15, 2019 ProwessIQ

R ENTAL EXPENSE FOR LAND AND BUILDING 213

Table : Annual Financial Statements (IND-AS)

Indicator : Rental expense for land and building
Field : op_lease_rent_land_build
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of expense incurred by a company during an accounting period in the form of
operating lease rent on land and building.
An operating lease is a lease other than a finance lease.
A company that takes an asset on lease under the operating lease arrangement classifies each lease payment as a
rental expense by debiting its rental expense account and crediting its lease payable account.

ProwessIQ April 15, 2019

214 R ENTAL EXPENSE FOR PLANT AND EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Rental expense for plant and equipment
Field : op_lease_rent_plant_equip
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of expense incurred by a company during an accounting period in the form of
operating lease rent on plant and equipment.
An operating lease is a lease other than a finance lease.
A company that takes an asset on leases under the operating lease arrangement classifies each lease payment as a
rental expense by debiting its rental expense account and crediting its lease payable account.

April 15, 2019 ProwessIQ

OF WHICH : O PERATING LEASE EXPENSE EQUALISATION ADJUSTMENT 215

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Operating lease expense equalisation adjustment
Field : op_lease_rent_exp_equali_adjst
Data Type : Number
Unit : Currency Annualised
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
This field captures the amount of lease equalisation adjustment done in the P&L to equalise the annual rent pay-
ments.
Lease equalization is done when the rentals over period of lease are not constant and generally when there is
escalation. The Total lease rentals over the lease period will be divided by number of years and this gives lease
expense/income to be recognized in a particular year. The difference between actual lease rent paid and expense
recognized is transferred to Lease Equalization Account iand it will be reversed over lease period.
For example, rent to be paid per annum, year 1 is Rs. 2,00,000, year 2 is Rs. 2,50,000, year 3 is Rs. 3,50,000
and year 4 is Rs. 4,00,000. Total rent to be paid in 4 years is Rs. 12,00,000, and rent to be recognised per annum
will be Rs. 3,00,000 and the difference between rent to be paid and rent to be recognised will be tranferred will be
adjusted (Rs. 1,00,000 in yr 1) and transferred to lease equalisation account.

ProwessIQ April 15, 2019

216 A MORTISATION OF DEFERRED LOSS ON SALE & LEASE BACK ( OPERATING LEASE )

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of deferred loss on sale & lease back (operating lease)
Field : amort_def_loss_op_lease
Data Type : Number
Unit : Currency Annualised
Description:
A sale and leaseback transaction involves the sale of an asset by the vendor and the leasing of the same asset back
to the vendor. If the sale and leaseback results in operating lease, the seller (lessee) relinquishes the ownership of
the asset and only has the right to use the asset.
According to Ind AS 17 & AS 19 on Leases, the treatment of profit or loss (sale value minus net carrying value of
the asset) arising on sale in such an arrangement depends on the relationship between the actual sale value of the
asset and the fair value of the asset.
• If the transaction is established at fair value, any profit or loss should be recognised immediately.
• If the sale price is above fair value, the excess over fair value should be deferred and amortised over the period
for which the asset is expected to be used.
• If the sale price is below fair value, any profit or loss should be recognised immediately except that, if the
loss is compensated by future lease payments at below market price, it should be deferred and amortised in
proportion to the lease payments over the period for which the asset is expected to be used
The data captured in this data field is the amortisation of deferred loss that relates to sale and operating lease back
arrangement described in the third point above.

April 15, 2019 ProwessIQ

L ESS : A MORTISATION OF DEFERRED GAIN ON SALE & LEASE BACK ( OPERATING LEASE ) 217

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Amortisation of deferred gain on sale & lease back (operating lease)
Field : amort_def_gain_op_lease
Data Type : Number
Unit : Currency Annualised
Description:
A sale and leaseback transaction involves the sale of an asset by the vendor and the leasing of the same asset back
to the vendor. If the sale and leaseback results in operating lease, the seller (lessee) relinquishes the ownership of
the asset and only has the right to use the asset.
According to Ind AS 17 & AS 19 on Leases, the treatment of profit or loss (sale value minus net carrying value of
the asset) arising on sale in such an arrangement depends on the relationship between the actual sale value of the
asset and the fair value of the asset.
If a sale and leaseback transaction results in an operating lease and sale price is above fair value, the excess of
amount over the fair value shall be deferred and amortised over the period for which the asset is expected to be
used.
The amount of deferred gain amortised to profit and loss a/c is captured under this data-field.

ProwessIQ April 15, 2019

218 R EPAIRS & MAINTENANCE

Table : Annual Financial Statements (IND-AS)

Indicator : Repairs & maintenance
Field : repair_maintenance
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the total amount spend by the company on repairs and maintenance. It is the sum total of the
following data fields:
1. Repairs and maintenance of buildings
2. Repairs and maintenance of plant and machinery
3. Repairs and maintenance of vehicles and others
Each of these is captured separately in the database.
According to cost accounting standard on repairs and maintenance cost(CAS-12) issued by Cost Accounting Stan-
dards Board of ICWAI, cost of all activities which have the objective of maintaining or restoring an asset in or to
a state in which it can perform its required function at intended capacity and efficiency. For example: A machine
requires regular maintenance to ensure that production is not affected due to any break-down. Also, in case of a
break-down, the machine needs to be repaired. Such expenses are captured in this data field. In other words, cost
of spares replaced which do not enhance the future economic benefits from the existing asset beyond its previously
assessed standard of performance shall be included under repairs and maintenance cost. Hence, expenses towards
modification of an asset to extend its useful life or improve its efficiency is not included in this data field.
Companies disclose expenses towards repairs and maintenance in the schedules/notes to accounts of their annual
reports. Expenses in the form of repairs and maintenance of buildings, plant & machinery, vehicles and other assets
is disclosed separately in the other expenses schedule of the annual report.

April 15, 2019 ProwessIQ

R EPAIRS & MAINTENANCE OF BUILDINGS 219

Table : Annual Financial Statements (IND-AS)

Indicator : Repairs & maintenance of buildings
Field : rep_maint_building
Data Type : Number
Unit : Currency Annualised
Description:
The data field records the amount of revenue expenditure incurred towards “repairs and maintenance of buildings”.
According to cost accounting standard on repairs and maintenance cost(CAS-12) issued by Cost Accounting Stan-
dards Board of ICWAI, cost of all activities which have the objective of maintaining or restoring an asset in or to a
state in which it can perform its required function at intended capacity and efficiency.
Generally, repairs and maintenance are reported in the schedule of manufacturing expenses. However, some com-
panies, especially those which do not have any manufacturing activity, report the same in their schedule of admin-
istrative expense. CMIE posts the numbers in this data field independent of the broader classification adopted by
the company.
If the company has capitalised these expenses i.e. it has been added to the cost of the asset then the expenditure is
not reported in this data field.

ProwessIQ April 15, 2019

220 R EPAIRS & MAINTENANCE OF PLANT & MACHINERY

Table : Annual Financial Statements (IND-AS)

Indicator : Repairs & maintenance of plant & machinery
Field : rep_maint_plant_mach
Data Type : Number
Unit : Currency Annualised
Description:
This data field records the amount of revenue expenditure incurred towards “repairs and maintenance of plant
and machinery”. According to cost accounting standard on repairs and maintenance cost(CAS-12) issued by Cost
Accounting Standards Board of ICWAI, cost of all activities which have the objective of maintaining or restoring
an asset in or to a state in which it can perform its required function at intended capacity and efficiency.
Generally, companies report repairs and maintenance expenses in manufacturing expenses schedule. However,
some companies, report it in the cost of goods sold schedule. Depending upon the nature of the business different
companies report the expense under different schedules. However, CMIE reports all expenses on repairs and
maintenance of plant and machinery under this data field.
If the company has capitalised the expenses i.e. it has been added to the cost of the asset then, it is not reported in
this data field.
Repairs and maintenance of network establishments of telecom companies when specified in their annual reports
is reported as part of “Network cost of telecom enterprises”.

April 15, 2019 ProwessIQ

R EPAIRS & MAINTENANCE OF VEHICLES & OTHERS 221

Table : Annual Financial Statements (IND-AS)

Indicator : Repairs & maintenance of vehicles & others
Field : rep_maint_vehicles
Data Type : Number
Unit : Currency Annualised
Description:
Repair expenses incurred by companies other than on buildings and plant and machinery are recorded in this data
field. Repairs of computers, electric equipments, electrical installations, ships etc. are all included in this data field.
“Vehicle running and maintenance expenses” are treated as “travelling and conveyance expenses” and “Vehicle
expenses” are treated as “repairs on vehicles”.
Dry dock expenses reported by shipping companies are reported under repairs & maintenance of vehicles. Dry
docking is taking the ship into a pit for repairs. To dock a ship without water is dry docking. This is different
from docking charges. Docking is like parking charges at the dock, so, docking charges is posted in the field
“wharfage, docking charges” under “other operational expenses of transport companies”. But, dry docking is
posted in “Repairs & maintenance of vehicles & others”.
If companies do not disclose break-up of their repairs and maintenance expenses then, the total amount of repairs
and maintenance expense is captured in this data field. For example: I C I C I Bank Ltd., in its annual report for the
year ending March 2012, has reported repairs and maintenance expenses of Rs.5629.50 million. Since, the bank
has not disclosed the break-up of this value, the total amount of Rs.5629.50 million has been captured in this data
field.

ProwessIQ April 15, 2019

222 I NSURANCE PREMIUM PAID

Table : Annual Financial Statements (IND-AS)

Indicator : Insurance premium paid
Field : insurance_premium_paid
Data Type : Number
Unit : Currency Annualised
Description:
Insurance means protection against future contingent losses. In business parlance, it is a contract in which the
insured party makes a periodic payment to another party, known as an insurer, with the agreement that the insurer
will compensate for or bear the insured’s losses, or a part thereof. The contract between the insurer and the insured
is known as an insurance policy. The periodic amount paid to the insurer is known as insurance premium.
This data field records the amount of insurance premium paid by a company on its assets, on goods in transit and
on key persons of the company. This is a calculated data field and is a sum of the following data fields:
1. Transit insurance premium
2. Keyman insurance
3. Other insurance premium
Each of these is captured separately on Prowess.

April 15, 2019 ProwessIQ

I NSURANCE PREMIUM OTHER THAN TRANSIT PREMIUM 223

Table : Annual Financial Statements (IND-AS)

Indicator : Insurance premium other than transit premium
Field : insurance_premium_excl_transit
Data Type : Number
Unit : Currency Annualised
Description:
Insurance means protection against future contingent losses. In business parlance, it is a contract in which the
insured party makes a periodic payment to another party, known as an insurer, with the agreement that the insurer
will compensate for or bear the insured’s losses, or a part thereof. The contract between the insurer and the insured
is known as an insurance policy, and the periodic amount paid to the insurer is known as insurance premium.
Companies get their assets insured in order to cover the risk of damage to property in the regular course of its
business activities.
Unless explicitly mentioned to be otherwise, CMIE treats all amounts reported by a company as ’insurance pre-
mium’ as general insurance premium not pertaing to transit. Companies usually report a single consolidated figure
of insurance premium. This data field captures the value of such ’insurance premium’ that has not been explicitly
stated to be keyman insurance or transit insurance.
However, if a company reports the premium paid on transit, then this is captured separately as ’transit insurance
premium’ and is excluded from this data field.
Companies usually report keyman insurance premium paid under the schedule for employee related cost. Hence,
the question of excluding keyman insurance from ’insurance premium’ does not arise.
Companies may report ECGC (Export Credit Guarantee Commission) and DICGC (Deposit Insurance and Credit
Guarantee Corporation) premiums, separately. CMIE captures these in this data field.

ProwessIQ April 15, 2019

224 T RANSIT INSURANCE PREMIUM

Table : Annual Financial Statements (IND-AS)

Indicator : Transit insurance premium
Field : transit_insurance
Data Type : Number
Unit : Currency Annualised
Description:
Companies, during the normal course of business activities, need to transport goods from one place to another.
Goods in transit are susceptible to risks of loss due to damage or theft. In order to indemnify themselves against
the risk of damage to goods during the course of their transit, companies obtain insurance cover for such transit.
Premium paid for such insurance covers are known as transit insurance premiums. This data field captures the
value of such premium paid on transit insurance.
Companies usually report total ’insurance premium’ payments, without disclosing a breakup of how much was
spent on transit insurance or other kinds of insurance. In such cases, the amount is recorded as ’other insurance
premium’ with the assumption that it is not pertaining to transit. However, if the break-up of premium paid on
insurance of goods in transit is provided in the notes to accounts, such transit insurance is captured in this data
field.

April 15, 2019 ProwessIQ

K EY- MAN INSURANCE TO EMPLOYEES 225

Table : Annual Financial Statements (IND-AS)

Indicator : Key-man insurance to employees
Field : keyman_insurance
Data Type : Number
Unit : Currency Annualised
Description:
Keyman insurance is an insurance policy taken by a business entity on the life of a key employee (termed in
insurance parlance as a keyman), whose services contribute substantially to the entity’s profitability. It is taken in
order to indemnify a business firm from the loss of earnings caused by the death of a valuable employee.
This data field captures the value of amounts paid by a company towards premium on such keyman insurance
policies.
Certain company officials contribute to the profits of an organisation. In the event of their leaving the organisation
due to resignation, death or any other unforeseen circumstances, the company may not be able to sustain that rate
of growth. Besides, replacing such a keyman would involve incurring heavy training costs, which again reduces
a company’s profits. Hence, companies subscribe to a keyman insurance policy as a cover against the loss of
revenue/profits in the case of any unforeseen events occurring to their top management officials. In India, a keyman
insurance policy only indemnifies losses caused by the death of a keyman.
Companies normally include the premium of keyman insurance under the schedule of employee related cost. Some
others disclose the figure of keyman insurance separately. Wherever possible, CMIE always captures such an
amount under this data field.

ProwessIQ April 15, 2019

226 O UTSOURCED INDUSTRIAL JOBS (I NCLUDING M FG .)

Table : Annual Financial Statements (IND-AS)

Indicator : Outsourced industrial jobs (Including Mfg.)
Field : outsourced_mfg_jobs
Data Type : Number
Unit : Currency Annualised
Description:
Outsourcing can be defined as the practice of having certain job functions done by another individual/enterprise,
instead of getting it done internally. This data field captures all those expenses incurred by a company for getting
their manufacturing requirements done from outside parties.
In present times, it is a normal practice followed by companies to outsource a part of their requirement or certain
manufacturing jobs to outside parties. Certain companies which manufacture large products (like car manufactur-
ers) resort to outsourcing since it may not be feasible or economical for them to manufacture all the items necessary
for manufacturing the entire product. Many companies outsource their entire manufacturing process and merely
add their brand name to the end-product.
The key objective for outsourcing is cost saving. Apart from that, outsourcing also helps a company optimise its
labour resources and use it efficiently, while offloading certain non-core processes to outside parties. Outsourcing
also helps bring aboard expertise without having to spend on recruitment and training of workforce.
This data field reports any amount spent by a company on outsourcing any manufacturing job. It includes amounts
paid to outside parties towards labour charges, fabrication charges, processing charges, machining charges, fettling
charges and the like. Other terms include conversion charges, contracted production and sub-contracted production.

April 15, 2019 ProwessIQ

O UTSOURCED PROFESSIONAL JOBS 227

Table : Annual Financial Statements (IND-AS)

Indicator : Outsourced professional jobs
Field : outsourced_professional_jobs
Data Type : Number
Unit : Currency Annualised
Description:
Outsourcing can be defined as the practice of having certain job functions done by another individual/enterprise,
instead of getting it done internally. This data field captures all those expenses incurred by a company for getting
certain professional jobs done by outside professionals/firms. All the expenses incurred by companies for engaging
external professional services are captured in this data field.
The expenses captured in this data field can be broadly classified as follows:-
1. Auditors fees
2. Consultancy fees
3. IT/ITES & other professional services
The key objective of outsourcing is cost saving. Apart from that, outsourcing also helps a company optimise its
human resources and use it efficiently, while offloading certain non-core processes to outside parties. Outsourcing
also helps bring aboard expertise without having to spend on recruitment and training of workforce.

ProwessIQ April 15, 2019

228 AUDITORS FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Auditors fees
Field : auditors_fees
Data Type : Number
Unit : Currency Annualised
Description:
As per the disclosure requirements of part II of schedule VI of Companies Act 1956, companies are required to
disclose fees paid to auditors with the following break-up:
1. as auditor
2. as advisor, or in any other capacity, in respect of taxation matters, company law matters and management
services
3. in any other manner
CMIE classifies these expenses into following three heads.
1. Audit fees
2. Fees paid for taxation matters
3. Fees paid for company law matters.
Each of these are captured separately, to the extent the details are disclosed in the Annual Report. This data field,
the “Auditors fees” is calculated as the sum of the above mentioned three data fields. Service tax levied on Audit
fees are treated as part of audit fees paid.

April 15, 2019 ProwessIQ

AUDIT FEES 229

Table : Annual Financial Statements (IND-AS)

Indicator : Audit fees
Field : audit_fees
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI of the Companies Act, 1956 requires companies to report payments made by a company
to its auditors, with respect to the following:-
1. towards audit fees
2. for taxation matters
3. for company law matters
4. for management services
5. for other services; and
6. towards reimbursement of out-of-pocket expenses incurred by the auditor
This data field captures the amount paid by a company to its auditor, explicity towards audit fees.
This field captures not only fees for statutory audits, but also internal audit fees, tax audit fees, concurrent audit fee,
fees for limited review, etc. However, it does not include cost audit fees, which are captured separately. Service tax
paid on audit fees is reported as a part of audit fees paid. Companies may provide information on audit fees paid
either in the schedule of expenses or under its notes to accounts.

ProwessIQ April 15, 2019

230 AUDITORS FEES FOR TAXATION MATTERS

Table : Annual Financial Statements (IND-AS)

Indicator : Auditors fees for taxation matters
Field : audit_fees_taxation
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI of the Companies Act, 1956 requires companies to report payments made by a company
to its auditors, with respect to the following:-
1. towards audit fees
2. for taxation matters
3. for company law matters
4. for management services
5. for other services; and
6. towards reimbursement of out-of-pocket expenses incurred by the auditor
This data field captures the value of payments made by a company to its auditor, for services offered in terms of
taxation matters.
Audit firms often provide consultancy services with relation to taxation matters. Such services could be in the form
of tax planning, tax litigation services, service tax disputes, sales tax assessment, filing of tax returns, correspon-
dence with tax authorities, etc. Therefore, fees paid to auditors in their capacity as tax consultants are recorded in
this data field.

April 15, 2019 ProwessIQ

AUDITORS FEES FOR COMPANY LAW MATTERS & OTHERS 231

Table : Annual Financial Statements (IND-AS)

Indicator : Auditors fees for company law matters & others
Field : audit_fees_co_law
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI of the Companies Act, 1956 requires companies to report payments made by a company
to its auditors, with respect to the following:-
1. towards audit fees
2. for taxation matters
3. for company law matters
4. for management services
5. for other services; and
6. towards reimbursement of out-of-pocket expenses incurred by the auditor
This data field captures the value of payments made by a company to its auditor, for services offered in terms of
company law matters and for services other than audit and tax consultancy.
Sometimes, audit firms advise their clients on company law related matters. Fees paid to them for such services
are captured in this data field. Certification fees are also included here. Fees paid for services other than for audit,
for taxation matters and for management services are also included here. Such expenses might be reported by
companies as ’payment to auditor for other services’. Additionally, any other amount paid to auditors, such as ’out
of pocket expenses’ or ’reimbursement of expenses’ are also captured in this field.

ProwessIQ April 15, 2019

232 C ONSULTANCY FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Consultancy fees
Field : consult_fees
Data Type : Number
Unit : Currency Annualised
Description:
Companies’ management might not always be able to come up with solutions to all problems. In certain cases where
a higher level of expertise and greater experience can come in handy, companies appoint professional consultants.
Such consultants, whether individuals or professional bodies, can be engaged for obtaining advice on various
financial and technical matters. Fees paid to such consultants, i.e. consultancy fees, are captured in this field.
This data field is segregated into fees paid to the company’s auditors in their capacities as consultants and consul-
tancy fees paid to others. Both is captured separately, and this data field is the sum of the two.

April 15, 2019 ProwessIQ

C ONSULTANCY FEES TO AUDITORS 233

Table : Annual Financial Statements (IND-AS)

Indicator : Consultancy fees to auditors
Field : consult_fees_auditors
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI of the Companies Act, 1956 requires companies to report payments made by a company
to its auditors, with respect to the following:-
1. towards audit fees
2. for taxation matters
3. for company law matters
4. for management services
5. for other services; and
6. towards reimbursement of out-of-pocket expenses incurred by the auditor
This data field reports fees paid to the auditors for providing any advisory services other than those pertaining to
taxation and company law matters. It also excludes audit fees. These advisory services are mainly of the form of
project financing, working capital management, loan syndication, etc. Largely, expenses reported by companies as
’management fees paid to auditor’ or ’payment to auditor for management services’ are captured in this data field.

ProwessIQ April 15, 2019

234 C ONSULTANCY FEES TO OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Consultancy fees to others
Field : consult_fees_others
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the value of consultancy fees paid by a company to consultants, i.e. expenses incurred on
consultancy fees. It excludes consultancy fees paid to auditors, since this is recorded elsewhere.
If a company merely reports ’consultancy fees’ or ’management fees’ or such other expense head, without explicitly
mentioning the same to have been paid to its auditors, then it is assumed that they expense is not pertaining to
auditors. Companies may avail of consultancy services from merchant bankers and investment advisors at the
time of fresh issue of equity shares or arranging of funds. They may also seek advice on mergers, demergers,
acquisitions, etc. Technical consultancy is sought from engineering firms at the time of initial layout of plants or at
the time of commissioning of machinery. The services of media and branding consultants might be availed of for
enhancing brand image and to handle public relations. Such expenses are captured in this data field.

April 15, 2019 ProwessIQ

IT/ITES & OTHER PROFESSIONAL SERVICES 235

Table : Annual Financial Statements (IND-AS)

Indicator : IT/ITES & other professional services
Field : oth_outsourced_prof_jobs
Data Type : Number
Unit : Currency Annualised
Description:
This data field is a child indicator under the parent ’Outsourced professional jobs’, which captures expenses in-
curred by a company on services rendered by IT/ITES and other professional service providers.
This data field covers expenses incurred on software development, IT and IT enabled services (ITES) charges, cost
audit fees and legal charges and other professional service charges. This data field has child indicators to capture
each of these individual expense heads separately. It services are those services that are directly related to computer
hardware/software systems. On the other hand, ITES services are those that use computer/telecommunication
systems to provide services in the non-IT field.
This data field effectively covers all expenses incurred on professional jobs outsourced by a company, other than
fees paid to auditors and consultancy fees.

ProwessIQ April 15, 2019

236 S OFTWARE DEVELOPMENT FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Software development fees
Field : sw_dev_fees
Data Type : Number
Unit : Currency Annualised
Description:
These are expenses paid by the company to an external agency for software maintenance, upgradation, etc. Ex-
penses related to management information system are also included here. However, it excludes any data-entry
work or data-processing work that may have been outsourced by the company. These are included separately in
"IT-enabled services charges".
Sub-contract expenses of software development companies are not reported here, they are captured as ‘Other oper-
ational expenses of IT and ITES companies’.

April 15, 2019 ProwessIQ

IT ENABLED SERVICES CHARGES 237

Table : Annual Financial Statements (IND-AS)

Indicator : It enabled services charges
Field : ites
Data Type : Number
Unit : Currency Annualised
Description:
This data field includes expenses of the company towards getting any data-entry work, data-processing work, data
warehousing or any similar task done from an external agency. It could include back-office operations, accounting
work, etc. However, it excludes expenses paid by the company to an external agency for software maintenance,
upgradation, etc. These are captured separately under the "Software charges" data field.
Sub-contract expenses of IT/BPO service provider companies are not reported here, they are captured as ‘Other
operational expenses of IT and ITES companies’.

ProwessIQ April 15, 2019

238 C OST AUDIT FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Cost audit fees
Field : cost_audit_fees
Data Type : Number
Unit : Currency Annualised
Description:
Fees paid to cost auditors for conducting audit of cost records is reported in this data field.
The audit of cost accounts is to be in addition to the audit of the financial accounts by the statutory auditor appointed
under section 224 or 224A. Cost audit applies only to companies engaged in production, processing, manufacturing
or mining activities.
Till March 2011, the Central Government would, in its discretion, direct the audit of cost accounts of a company by
a cost accountant under section 233-B. In other words, the government issued company -specific cost audit order
every year. Thus, audit of cost accounts of a company was not a regular annual feature, unlike the audit of financial
accounts of a company which is required to be conducted annually.
On 2 May 2011, the Ministry of Corporate Affairs issued an order that all companies engaged in the production,
processing, manufacturing or mining of certain products/activities and which fulfil certain other key criteria, have
to mandatorily get their cost accounting records audited by a cost auditor for each financial year commencing on
or after 1 April 2011. The products/activities listed in the order are bulk drugs, formulations, fertilizers, sugar,
industrial alcohol, electricity, petroleum and telecommunication. The Ministry later issued further notifications
bringing more products/activities under the ambit of mandatory cost audit. With the revision in the system of cost
audit as above, individual cost audit orders for the companies or products are no longer issued by the Ministry of
Corporate Affairs.

April 15, 2019 ProwessIQ

L EGAL CHARGES 239

Table : Annual Financial Statements (IND-AS)

Indicator : Legal charges
Field : legal_charges
Data Type : Number
Unit : Currency Annualised
Description:
Fees paid to legal advisors, law firms, etc. for providing legal advice and related services is reported in this data
field. Where companies combine legal charges with some other charges, these are reported as "legal charges" going
by the principle of first word disclosure in case of composite reporting by companies.
Companies also seek advice from auditors or audit firms on matters related to company law, for which they pay
fees to auditors. These expenses are not recorded in this data field. They are recorded under "Payment for company
law matters" under the head "Payments to auditors".

ProwessIQ April 15, 2019

240 OTHER PROFESSIONAL SERVICES

Table : Annual Financial Statements (IND-AS)

Indicator : Other professional services
Field : oth_professional_serv
Data Type : Number
Unit : Currency Annualised
Description:
This data field is a child of the field ’IT/ITES & other professional services’. It captures all those expenses reported
by a company on external professional services engaged by the company for services other than audit, consultancy
services, software development, IT-enabled services, cost audit and legal services. It also captures expenses simply
reported by companies as ’professional charges’ or ’outsourcing fees’ or ’fees paid to outsiders for services’,
whereby it is not possible to allocate the same to any of the aforementioned professional service charges.
Security charges, architect fees, retainership fees, watch & ward expenses, supervision fees paid by companies to
external professional agencies are some examples of the expenses captured in this field. Sub contracting expenses
paid by non-financial service companies other than software and IT companies, are also reported in this data field.
Deputation costs paid by a company to employees of other organisations is also captured in this data field. CMIE
distinguishes between deputation allowance paid by the company to own employees deputed elsewhere and depu-
tation costs paid to employees of some other organisation deputed with the company. Any deputation allowance,
paid by a company, deputing its employees to other organisations is captured under ’compensation to employees’,
while on the other hand deputation costs paid by the company to employees from other organisations is considered
an outsourcing expense, and reported under ’other professional services’.
In order to make a distinction between deputation allowance paid by a company to its employees and deputation
costs paid to employees of other organisations, CMIE generally follows the rule: deputation costs included by the
company under its personnel expense is treated as ’compensation to employees’ but if not reported here, it is posted
in the data field ’other professional services’.
In summary, this field is residual in nature and is used to capture all expenses incurred on outsourcing of profes-
sional services, which can not be captured elsewhere on Prowess.

April 15, 2019 ProwessIQ

N ON - EXECUTIVE DIRECTORS ’ FEES & COMMISSION 241

Table : Annual Financial Statements (IND-AS)

Indicator : Non-executive directors’ fees & commission
Field : directors_fees
Data Type : Number
Unit : Currency Annualised
Description:
This is the sitting fees and all other forms of compensation paid to non-executive directors of the company. Besides
sitting fees it includes commissions, bonuses, etc. paid to non-executive directors of companies. It does not include
compensations paid to executive or full-time directors of the company. This is included under compensation to
employees. Again, it does not include Board Meeting expenses which are reported as Miscellaneous expenses.
Where the disclosure/ breakup under section 198 provides the information of Sitting fees/commission to Non
executive directors being paid but the same has not been shown separately in the Profit and loss account nor any
information regarding the exact account head i.e. salaries or miscellaneous expenses etc. in which such an amount
is included been provided, then, we do not report the amount in this calculative field.

ProwessIQ April 15, 2019

242 S ELLING & DISTRIBUTION EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Selling & distribution expenses
Field : selling_distribution_exp
Data Type : Number
Unit : Currency Annualised
Description:
Selling & distribution expenses are all those expenses which are incurred by a company in the course of promoting
and marketing its products, securing orders from customers/clients and executing them, and thereafter on the de-
livery of sold products to customers. In summary, selling & distribution expenses covers all expenses incurred in
the course of procuring customers and delivering products to them.
This data field captures a company’s selling and distribution expenses. It is a calculated data field and is the sum
total of the following:-
1. Advertising expenses
2. Marketing expenses
3. Distribution expenses
Individually, these are disparate activities and thus very different expenditure items. Thus, they are reported sep-
arately. However, some relatively smaller companies might choose to club all these or some of these together. In
such cases of compound disclosure, CMIE reports the total amount reported as selling and distribution expense
under the ’marketing expenses’ data field.

April 15, 2019 ProwessIQ

M ARKETING EXPENSES 243

Table : Annual Financial Statements (IND-AS)

Indicator : Marketing expenses
Field : marketing
Data Type : Number
Unit : Currency Annualised
Description:
CMIE’s Prowess database has bifurcated a company’s seeling & distribution expenses into three categories, namely
’advertising’, ’marketing’ and ’distribution’. This data field captures a company’s marketing expenses.
Academically, marketing is defined as "the systematic planning, implementation, and control of a mix of business
activities intended to bring together buyers and sellers for the mutually advantageous exchange or transfer of
products." Prowess, however, recognises marketing expenses differently.
Apart from ’marketing expenses’ reported by companies in their Annual Reports, the marketing expenses data field
on Prowess captures the following expenses:-
1. Rebates and discounts given to dealers/customers
2. Liquidated damages incurred
3. Business promotion expenses
4. Brokerage and commission paid to selling agents of the company
5. Sales promotion expenses and expenses on after sales services provided to consumers
6. Market research/survey expenses
Of these, rebates and discounts is captured separately. The remaining are clubbed together and captured as ’sales
promotion expenses’.
Liquidated damages is the amount paid, based on the reasonable estimate of a just compensation for the harm
caused by the company to the other party on account of non-fulfillment of certain terms and conditions mentioned
in the contract, which the company had entered into, at the time of sale. These are generally in the nature of late
delivery or untimely performance.
Market research helps a company design its product/service and determine its pricing, distribution channels
and marketing mix. It involves collecting, recording and analysing of data gathered from a company’s mar-
ket/prospective markets. It helps identify marketing opportunities and problems, gives rise to marketing actions,
and helps monitor and evaluate marketing performance. Surveys are one of the methods of conducting market
research.
Business promotion expenses, and brokerage expenses & commission paid to selling agents are clubbed with and
recorded as sales promotion expenses.

ProwessIQ April 15, 2019

244 R EBATES & DISCOUNT EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Rebates & discount expenses
Field : rebates_disc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Rebates and discounts are marketing tools involving reduction in the invoice amount to be paid by a customer.
These are aimed at encouraging purchases by prospective customers and enhancing the likelihood of the offtake of
goods produced/services. Marketing expenses are incurred by a company in order to market or sell its products.
Rebates and discounts are essentially price-related marketing expenses incurred by a company, since they are
offered in order to reward customer loyalty and boost sales.
This data field captures all of a company’s expenses incurred/revenues foregone by way of rebates and discounts.
A rebate is a refund granted to a buyer by a manufacturer, distributor or dealer for making purchases above a certain
amount or a certain volume during a particular time frame or during the course of a contract or an agreement.
Manufacturers generally give rebates to bring down the effective final price of their products. Rebates are not
granted to all customers. They are only doled out to regular customers who are heavy buyers. A rebate can be
construed as a reward for customer loyalty.
A discount, on the other hand, is an amount or percentage of reduction in selling price of a product, given on a single
transaction, and not at the end of a time frame/contract. It is unconditional in nature and offered to all customers,
subject to their meeting certain conditions in terms of purchase volumes, etc. It is usually fixed in nature, i.e. it is
granted as a percentage of the billing amount.

April 15, 2019 ProwessIQ

S ALES PROMOTION EXPENSES 245

Table : Annual Financial Statements (IND-AS)

Indicator : Sales promotion expenses
Field : sales_promotional_exp
Data Type : Number
Unit : Currency Annualised
Description:
Sales promotion expenses refers to all expenses, apart from advertising expenses, which help boost or promote a
company’s sales. It involves giving information about a brand, product, product line or a company, in order to lend
it recall value. It is a short term and direct method of garnering sales. Sales promotion differs from advertising in
that advertising involves the conveying of information through paid media. is not directed to any person in specific,
and hence it is non-direct in nature.
The American Marketing Association defines sales promotion as ’those marketing activities other than personal
selling advertising and publicity that stimulate consumer purchasing and dealer effectiveness, such as display shows
and exhibitions, demonstrations, and various non-recurrent selling efforts not in the ordinary routine.’ Sales pro-
motion helps in informing, persuading and reminding prospective and existing customers about a company and its
products.
This data field captures sales promotion expenses incurred by companies. Apart from expenses booked by com-
panies as ’sales promotion expenses’ it also includes after-sales services provided to consumers, provision for
warranty claims, brokerages and commission charges, incentives paid to selling agents, business promotion ex-
penses, commission to C&F agents, publicity and public relations, and other similar expense heads, irrespective of
the nomenclature used.

ProwessIQ April 15, 2019

246 A DVERTISING EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Advertising expenses
Field : advertising
Data Type : Number
Unit : Currency Annualised
Description:
All expenses borne by the company for advertising purposes are captured in this data field. Usually, such ex-
penses are largely for promotion of sales by consumer goods companies. Some companies incur huge advertising
expenditure at the time of launching a new product. In such cases, if the management perceives the benefits of
such expenditure to accrue over a longer period, then it may amortise the expenditure over the period of such per-
ceived benefits. In such cases, only the portion of the expenditure amortised during the year is reported under the
amortisation data field and no amount is posted in the advertising data field.

April 15, 2019 ProwessIQ

D ISTRIBUTION EXPENSES ( INCLUDING OUTWARD FREIGHT ) 247

Table : Annual Financial Statements (IND-AS)

Indicator : Distribution expenses (including outward freight)
Field : distribution_exp
Data Type : Number
Unit : Currency Annualised
Description:
This is the expenditure the company incurs to deliver its products to consumers or intermediaries such as distribu-
tors, wholesalers or retailers. It includes freight outward and handling charges. Loading and unloading of goods,
freight expenses incurred by the company for transporting the goods from its premises to dealers or distributors
are included under this item head. Sometimes, companies refer to such expenses as despatch and forwarding
expenditure.
Amounts reported as breakage and shortage, loss of goods in transit, consignment expenses, etc. are included, by
CMIE, under distribution expenses.
CMIE also includes under distribution expenses those liquidated damages which are paid by a company for dam-
ages that have occurred whilst goods were in transit. For example, liquidated damages paid by a liquor company
for breakage of bottles is reported as a part of distribution cost.
Distribution expenses do not include packaging expenses and freight inwards. Both these expenses form part of
raw material consumption. However, where companies combine packing/packaging expenses with forwarding or
dispatching expenses, CMIE reports such a composite amount as a distribution expense and is thus posted in this
data field. Where the individual amount of packing/packaging expenses is provided in the Annual Report, such
expenses are reported under the Packaging expenses data field and not as a distribution expense, even if reported
under the Selling and Distribution expenses schedule.

ProwessIQ April 15, 2019

248 T RAVEL EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Travel expenses
Field : travel_exp
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports expenses incurred by the company on travel. This includes domestic as well as foreign travel,
by the directors, management or staff. Apart from travel expense, conveyance expense i.e. expense incurred for
local commuting by the company’s staff is also included in this data field, if such information is available separately
in the Annual Report of the company. Companies generally report these expenses as “travelling” or “conveyance”
or “travelling and conveyance” expenses. “Vehicle running” or “vehicle running and maintenance” expenses are
also reported here. Boarding and lodging expenses are also a part of travelling expenses.
Companies may also report these expenses as foreign tours, travel & tourism expenses, Visa expenses, etc. under
Administrative expenses. The same may also appear under some other expense schedules.

April 15, 2019 ProwessIQ

C OMMUNICATIONS EXPENSES 249

Table : Annual Financial Statements (IND-AS)

Indicator : Communications expenses
Field : communications
Data Type : Number
Unit : Currency Annualised
Description:
Communications expenses includes cost incurred by the company on telephone, telegram, postage, fax, satellite
and internet services.
CMIE captures separately, information under following heads.
1. Telephone expenses
2. Postage & courier
3. Expenses on web hosting / co-hosting
4. Expenses on VSATs, satellite links
5. Expenses on ISPs for internet services
While CMIE does make an attempt to provide finely granulated data, the success is limited since companies club
various kinds of communication expenses. Thus, often, this data field covering all kinds of communications ex-
penses is more reliable than its further break-up.
Generally, communications expenses are reported by companies as a part of the Administrative expenses or Other
expenses schedule, but in case of telecommunication companies, communications expenses are reported as a part
of the Operating Expenses schedule. Nevertheless, CMIE reports all communications expenses in this data field.

ProwessIQ April 15, 2019

250 T ELEPHONE EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Telephone expenses
Field : telephone
Data Type : Number
Unit : Currency Annualised
Description:
Expenses incurred on telephone usage by the company is recorded under this data field.

April 15, 2019 ProwessIQ

P OSTAGE & COURIER 251

Table : Annual Financial Statements (IND-AS)

Indicator : Postage & courier
Field : postage_and_courier
Data Type : Number
Unit : Currency Annualised
Description:
Expenditure incurred on postage and courier by the company is recorded under this data field.

ProwessIQ April 15, 2019

252 E XPENSES ON DATA CENTRES , WEB HOSTING AND CO HOSTING

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses on data centres, web hosting and co hosting
Field : web_hosting
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the expenses paid by the company for hosting its website or web pages on the internet. It does
not include fees paid to internet service provider for internet services, if such information is available separately.

April 15, 2019 ProwessIQ

E XPENSES ON VSATS , SATELLITE LINKS 253

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses on vsats, satellite links
Field : vsat_satellite_links
Data Type : Number
Unit : Currency Annualised
Description:
Companies use satellite communication for inventory & logistics management, retail credit card authorisations,
maintenance of Reuters terminal, etc. The expenditure incurred on VSAT connections and / or for satellite links
for communication is included under this data field.

ProwessIQ April 15, 2019

254 E XPENSES ON ISPS FOR INTERNET SERVICES

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses on isps for internet services
Field : internet_serv
Data Type : Number
Unit : Currency Annualised
Description:
The charges paid to the Internet Service Providers (ISPs) for internet usage are recorded in this data field.

April 15, 2019 ProwessIQ

P RINTING & STATIONERY EXPENSES 255

Table : Annual Financial Statements (IND-AS)

Indicator : Printing & stationery expenses
Field : printing_stationery
Data Type : Number
Unit : Currency Annualised
Description:
The data field reports expenses incurred by a company on printing and stationery requirements. These include the
cost of business letter heads, business cards, envelopes, papers, pins, staplers, punching machines, files, folders,
pencil, eraser, adhesive tapes, adhesive gums, paper weights, paper trays and other miscellaneous items of printing
and stationery.
This data field excludes the printing expenses incurred by the printing and publishing firms since the same would
form part of their raw material expenses.
Companies by and large report such expenses under the nomenclature “printing and stationery expenses" under
“Administrative and general expenses".

ProwessIQ April 15, 2019

256 M ISCELLANEOUS EXPENDITURE

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenditure
Field : misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Miscellaneous expenses comprise of a host of expenditure items that are not directly related to production expenses
and which cannot be appropriately classified into other expense heads in Prowess. These miscellaneous expenses
are further classified under seven broad heads in Prowess. These broad heads are:
1. Donations
2. Social & community expenses
3. Environment related expenses
4. Subscriptions & membership fees
5. Research & development expenses
6. Penalties on direct taxes
7. Other miscellaneous expenses
This data field is the sum of the entries in each of the above data fields.

April 15, 2019 ProwessIQ

D ONATIONS 257

Table : Annual Financial Statements (IND-AS)

Indicator : Donations
Field : donations
Data Type : Number
Unit : Currency Annualised
Description:
Donations made by companies are reported in this data field. These are not directly related to the day-to-day oper-
ations and are usually incurred for social causes. Since they are not in the nature of manufacturing, administration,
selling or distribution expenses, they are classified under miscellaneous expenditure.
Some types of donations are:
1. Donation for a religious purpose.
2. Donation to a local authority or an institution set up for the purpose of a social cause.
3. Donation to an institution for the relief work because of destruction caused by a natural calamity.
4. Donation given to the Prime Ministers’ National or Drought Relief fund.
5. Donation to a political party (Not applicable for Government companies).
Companies mostly disclose the value of donations made during the year in the break-up of ‘Other expenses’ which
is a part of schedules/notes to financial statements of the annual report.

ProwessIQ April 15, 2019

258 S OCIAL AND COMMUNITY EXPENSES ( INCLUDING CSR EXP )

Table : Annual Financial Statements (IND-AS)

Indicator : Social and community expenses (including CSR exp)
Field : social_community
Data Type : Number
Unit : Currency Annualised
Description:
These are the expenses incurred by companies for benefit of the society or community in general. They may be in
the nature of expenses on building or maintaining public parks, garden maintenance, building temples, constructing
roads or contributing for social occasions, etc. Companies mostly disclose these expenses as a part of ‘other
expenses’ or classify such expenses as ‘Welfare expenses’ in the Schedules/Notes to financial statements of the
annual report.

April 15, 2019 ProwessIQ

E NVIRONMENT AND POLLUTION CONTROL RELATED EXPENSES 259

Table : Annual Financial Statements (IND-AS)

Indicator : Environment and pollution control related expenses
Field : environment_related
Data Type : Number
Unit : Currency Annualised
Description:
Companies, at times, describe an expense as to control or reduce pollution caused during the manufacturing process.
These expenses can be for effluent disposal, environment development, etc. If a company reports such expenses
without providing any further detail it is recorded in this data field.
According to Cost Accounting Standard on Pollution Control Cost(CAS-14), “Pollution control means the control
of emissions and effluents into environment. It constitutes the use of materials, processes, or practices to reduce,
minimize, or eliminate the creation of pollutants or wastes. It includes practices that reduce the use of toxic
or hazardous materials, energy, water, and/or other resources”. Companies report these expenses in the ‘Other
expenses’ schedule/notes to accounts of the annual report.

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260 S UBSCRIPTIONS ( INCLUDING TECHNICAL & OTHER BOOKS , JOURNALS ETC .) AND MEMBERSHIP FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Subscriptions (including technical & other books, journals etc.) and membership
fees
Field : subscriptions
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports expenses incurred by the companies for subscription of newspapers, magazines, journals,
newsletters, books, periodicals, etc. It would also include expenses, if any, on membership fees. Expenses incurred
by broking/finance companies on membership fees of stock exchanges etc. are also captured in this data field. Com-
panies mostly disclose the expenses on subscription and membership fees in the ‘Other expenses’ schedule/notes
to accounts of the annual report.
Companies engaged in providing research and analysis on companies usually subscribe to financial and economic
databases. These are also included in this data field.

April 15, 2019 ProwessIQ

P ENALTIES ON DIRECT TAXES 261

Table : Annual Financial Statements (IND-AS)

Indicator : Penalties on direct taxes
Field : penalties_on_direct_taxes
Data Type : Number
Unit : Currency Annualised
Description:
As per the guidance note on Revised Schedule VI to the companies Act, 1956 – Any penalties levied under income
tax laws should not be classified as current tax. Penalties which are compensatory in nature (e.g. interest on
shortfall in payment of advance income tax) should be treated as interest and classified as interest expense under
finance costs. Any other tax penalties should be classified as other expenses.
In Prowess, these other tax penalties are classified under miscellaneous expenditure. Miscellaneous expenditure
in Prowess comprises a host of items which are not directly related to production expenses and which cannot be
appropriately classified into any other expense heads. Penalties on direct taxes is a part of this.

ProwessIQ April 15, 2019

262 R ESEARCH & DEVELOPMENT EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Research & development expenses
Field : rnd_exp
Data Type : Number
Unit : Currency Annualised
Description:
This data-item captures the current expenses incurred and reported by the company on research and development.
It does not include any capital expenditure on research and development. The information for this data-field is
necessarily taken from the profit and loss financial statements or the schedules forming a part of the profit and
loss statements. Indian companies also disclose their total expenditure on research and development - current and
capital - in the Directors’ Report. Such information is captured separately, and not included in this data field.
If companies report expenses relating to research and development, under some other head, for example, under
salaries or rent etc., CMIE separates out such expenses and reports all such expenses in this data field.
At times, companies report amounts of salaries, rent, repairs depreciation etc. relating to research and development
under the schedule “research and development expenses”. In such cases, CMIE does not further classify these item
heads, instead, it posts the composite amount of revenue expense incurred for research and development, in the
data-field.

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OTHER MISCELLANEOUS EXPENSES 263

Table : Annual Financial Statements (IND-AS)

Indicator : Other miscellaneous expenses
Field : oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Any expense which is of an administrative nature and not directly related to production expense and which cannot
be specifically classified under any of the expense heads in Prowess is reported as “other miscellaneous expenses”
in Prowess.
This data field captures the total amount of other miscellaneous expenses of a company for the year. It forms a part
of the total miscellaneous expenditure of an enterprise.
If the expense, which cannot be specifically classified under any of the expense heads in Prowess, is related to a
company’s production activity, then it is reported as “other operational expenses”.

ProwessIQ April 15, 2019

264 P ENALTIES ON INDIRECT TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Penalties on indirect taxes
Field : penalties_on_indirect_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures the penalties incurred/paid by an entity on indirect taxes.
The Central Board of Excise and Customs(CBEC) of India levies penalties on indirect taxes like excise duty, service
tax, customs, GST etc. due to various reasons. Few of the common reasons for levying of penalties are late payment
of an indirect tax, late filing of return of an indirect tax etc.
This data-field also captures the penalties levied by local authorities on local taxes such as Local Body Taxes (LBT),
cess, municipal taxes and reported by entity in its profit and loss account.

April 15, 2019 ProwessIQ

FAIR VALUE LOSS ON BIOLOGICAL ASSETS OTHER THAN BEARER PLANT 265

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value loss on biological assets other than bearer plant
Field : fvloss_bio_asset_excl_bearer_plant
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind AS 41 - ’Agriculture’, A biological asset is a:
• Living animal; or
• Plant.
A biological asset on initial recognition and subsequently at the end of each reporting period shall be measured at
its fair value less costs to sell. Fair value is the amount at which an asset could be exchanged, or a liability settled,
between knowledgeable and willing buyers and sellers in a uniform and an active market. For example, fair value
of a cattle at a dairy farm is the price of the cattle in the market reduced by transport and other associated costs for
getting the cattle to that market to facilitate its sale.
A gain or loss arising on initial recognition of a biological asset at fair value less costs to sell and from a change in
fair value less costs to sell of a biological asset shall be included in profit or loss for the period in which it arises.
This data field captures the fair value loss arising on initial recognition of biological assets and also loss arising on
subsequent recognition of biological assets at the end of each reporting period.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

266 OTHER OPERATIONAL EXPENSES OF INDUSTRIAL ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of industrial enterprises
Field : oth_op_exp_industrial_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses may be defined as those that pertain to the production process, or, more generally, the process
of carrying out the business. Such processes include all those pertaining to purchases, human resources, production
and marketing and selling. Conventionally, expenses incurred on raising or using finances are not considered as
operational expenses. There are a few more – amortisation, write-offs, prior-period expenses, etc. Often, the
distinction between operating and non-operating expenses is clear. But at times there is some ambiguity regarding
the nature of the expense.
As a result, the basic framework of data capture at CMIE avoids the classification of expense heads as operational
and non-operational. However, disclosure practices of companies often necessitates the use of the term “operational
expenses”. Expenses that can be posted without the use of such a term are posted appropriately into CMIE’s
detailed classification of expense items and, the remaining “operational expenses” are clubbed into one of the two
data-fields: “Other operational expenses of industrial enterprises” or “Other operational expenses of non-financial
services enterprises”.
This data-field includes all operating expenses of an industrial enterprise that are not already covered in any of the
other data field. These are likely to be industry-specific operational expenses. Examples of such expenses can be
preservation expenses, laboratory expenses, testing expenses, tender fee, survey costs, contract expenses etc.

April 15, 2019 ProwessIQ

FAIR VALUE LOSS ON AGRICULTURAL PRODUCE 267

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value loss on agricultural produce
Field : fv_loss_agricultural_produce
Data Type : Number
Unit : Currency Annualised
Description:
Agricultural produce is the harvested product of the entity’s biological assets.
A biological asset is a living animal or plant.Biological transformation comprises the processes of growth, degen-
eration,production, and procreation that cause qualitative or quantitative changes in a biological asset.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
Agricultural produce harvested from an entity’s biological assets shall be measured at its fair value less costs to sell
at the point of harvest. Such measurement is the cost at that date when applying Ind AS 2 Inventories or another
applicable Standard.
This data field captures fair value loss on measurement of agriculture produce.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

268 OTHER OPERATIONAL EXPENSES OF NON - FINANCIAL SERVICES ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of non-financial services enterprises
Field : oth_op_exp_non_fin_serv_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses may be defined as those that pertain, in the case of industrial companies, to the production
process. In the case of service sector companies, operating expenses refer to those that are directly involved in the
process of carrying out the business. Such processes include all those pertaining to purchases, human resources,
production and marketing and selling. Conventionally, expenses incurred on raising or using finances are not
considered as operational expenses. There are a few more – amortisation, write-offs, prior-period expenses, etc.
Often, the distinction between operating and non-operating expenses is clear. But at times there is some ambiguity
regarding the nature of the expense.
As a result, the basic framework of data capture at CMIE avoids the classification of expense heads as operational
and non-operational. However, disclosure practices of companies often necessitates the use of the term “operational
expenses”. Expenses that can be posted without the use of such a term are posted appropriately into CMIE’s
detailed classification of expense items and, the remaining “operational expenses” are clubbed into one of the two
data-fields: “Other operational expenses of industrial enterprises” or “Other operational expenses of non-financial
services enterprises”.
This data-field captures all possible operational expenses of non-financial services companies that have not been
captured elsewhere. These are likely to be some very industry-specific operational expenses.
For example, the food and beverages expenses of a hospitality company or the cargo handling expenses of a trans-
port company or the medical consumables expenses of a hospital or the studio charges of a film producing company
are all classified as ‘other operational expenses of non-financial services enterprise. These are not raw materials
for processing or purchases for trading. But, these are operating expenses that need a special treatment. They need
a special treatment because they are very industry specific. Only a film producing company would have studio
charges as a major expense head. Lab consumables or chemicals consumed by a company engaged in research are
reported here being specific to such an industry and not under the usual stores and spares classification.
Non-financial service enterprises include hotels & restaurants, companies engaged in tourism, recreational, health,
transport, storage and distribution, telecommunication and courier services. It also includes IT and ITES compa-
nies, companies providing business and financial consultancy and companies engaged in trading.
Other operational expenses of non-financial service enterprises is a sum of the following fields:
1. Other expenses of IT and ITES companies
2. Other expenses of hotels and restaurants
3. Other expenses of transport enterprises
4. Other expenses of travel & tourism enterprises
5. Other expenses of telecommunication enterprises
6. Other expenses of hospitals
7. Other expenses of recreational enterprises

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OTHER OPERATIONAL EXPENSES OF NON - FINANCIAL SERVICES ENTERPRISES 269

8. Other expenses of educational enterprises

9. Other expenses of other non-financial services companies
Each of these is captured separately and individually.

ProwessIQ April 15, 2019

270 OTHER OPERATIONAL EXPENSES OF IT AND ITES COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of IT and ITES companies
Field : oth_op_exp_ites_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses (other than those explicitly included elsewhere) incurred by business process outsourcing
(BPO) enterprises, call centres and companies providing IT-enabled services (ITES), software/software develop-
ment services like core banking solutions software, smart cards, etc. are included in this data field. Examples of
expenses generally reported here are COPC (Customer Operations Performance Centre) certification, connectivity
charges, software & support charges, cost of software licenses, services rendered by business associates and others,
etc. Basically, expenses reported by IT and ITES companies as other expenses, which are peculiar to these sectors,
incidental to conduct of operations, and which can not be recorded elsewhere are captured in this data field.
For instance, a company in the ITES sector might list down travel expenses, overseas business expenses and cost of
software licenses as components of its ’other expenses’. Prowess would capture only ’overseas business expenses’
and ’cost of software’ under the data field ’other expenses of IT and ITES companies’ since these expenses are
peculiar to companies in these sectors, are incidental to the conduct of IT and ITES operations, and can not be
allocated to other fields. ’Travel Expenses’, however, would be captured under the field ’travel expenses’.
Sub-contract expenses of software development companies, IT/BPO service provider companies are captured in
this data-field.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF HOTELS & RESTAURANTS 271

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of hotels & restaurants
Field : oth_op_exp_hotel_restrnt
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures those operating expenses that are peculiar to the hospitality industry. This essentially in-
cludes food & beverage expenses and laundry charges. Food & beverage expenses are related to a hotel/restaurant’s
main business activity. Hence they are reported separately in their profit & loss statements. They are considered
distinct from raw material expenses and from items that are purchased for resale. Other expenses incidental to
hotel/restaurant operations are also included in this data field.

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272 F OOD & BEVERAGES OF HOTELS & RESTAURANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Food & beverages of hotels & restaurants
Field : hotel_restrnt_food_n_bvg
Data Type : Number
Unit : Currency Annualised
Description:
Food & beverage expenses of companies in the hotel and restaurant business are captured in this data field. This
expense head accounts for a hotel/restaurant’s main business activity and is therefore usually reported separately in
its profit & loss account. It is neither related to the purchase of raw materials nor is it a purchase of goods meant
for resale. It is purely an operational expense of a services company and is therefore captured in this data field.
At times, companies might provide a separate schedule ’food and beverages consumed’ for this expense head, or
might report the same as a part of the schedule for operating expenses. Stores and consumables of hotels and
restaurants are not included under this head. They are recorded under other miscellaneous expenses of hotels and
restaurants.

April 15, 2019 ProwessIQ

L AUNDRY EXPENSES OF HOTELS & RESTAURANTS 273

Table : Annual Financial Statements (IND-AS)

Indicator : Laundry expenses of hotels & restaurants
Field : hotel_restrnt_laundry
Data Type : Number
Unit : Currency Annualised
Description:
Laundry expenses pertains to laundry and dry cleaning costs incurred on customers. It includes expenses incurred
on the cleaning of linen, uniform washing and other laundry expenses. Hotels earn revenue from a few sources
other than room occupancy. Laundry charges is one of them. Hence, laundry expenses is considered as an operating
expense, since it is incurred in the course of providing a revenue-earning service.
This data field captures laundry expenses of hotel/restaurant businesses.

ProwessIQ April 15, 2019

274 M ISCELLANEOUS EXPENSES OF HOTELS & RESTAURANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenses of hotels & restaurants
Field : hotel_restrnt_oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Operational expenses peculiar to the business of hotels and restaurants, apart those classified as "food & beverage
expenses" or "laundry expenses" are included in this data field. These would generally be reported as "business
operating expenses", "hall decoration expenses", "music, banquet & restaurant expenses", "guest transportation",
"travel agents’ commission", "collecting agents commission", "stores and supplies", "horticulture and beautification
expenses", "linen & room supplies", "catering and other supplies", "payment to orchestra staff, artistes and other",
etc.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF TRANSPORT ENTERPRISES 275

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of transport enterprises
Field : oth_op_exp_transport_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses that are peculiar to the transport services industry and which can not be allocated elsewhere are
captured in this data field. This essentially includes expense heads like food & beverage expenses, cargo handling
and wharfage expenses, docking charges, etc.
All expenses incurred by a service-sector company that are directly attributable to the providing of revenue-earning
services constitute operating expenses. Food & beverage expenses of an airline are not raw material expenses.
Neither is it an item of purchase meant for resale. Since they are directly related to the main business activity of
transport enterprises, they are recorded separately on their profit & loss statements. Operating expenses of courier
services or airport services are also reported here.
In other words, this is a derived data field that comprises food & beverage expenses, cargo handling charges,
wharfage, docking charges and other miscellaneous operational expenses of transport companies.
Shipping companies generally disclose their operating expenses with unique nomenclature. These are appropriately
classified by CMIE. For instance, expenses like stevedoring and despatch & cargo are classified as cargo handling
expenses. Port, light & canal dues, standing costs and docking expenses are reported as wharfage & docking
charges. Hire of chartered ships are recorded as hiring charges. Direct voyage expenses, survey expenses, dispatch
money, agency fees and crew expenses are posted as other expenses.
However, dry docking expenses are reported as repairs & maintenance, and bunker cost/consumed is reported under
power & fuel expenses. Ship/vessel management fees are recorded as consultancy fees. Brokerage and commission
is reported as marketing expenses. These are not reported under other operational expenses of transport enterprises.

ProwessIQ April 15, 2019

276 F OOD & BEVERAGES EXPENSES OF TRANSPORT ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Food & beverages expenses of transport enterprises
Field : transport_cos_food_n_bvg
Data Type : Number
Unit : Currency Annualised
Description:
Transport enterprises do not earn revenues only from transportation. They earn revenues from other services as
well. Food & beverage happens to be one example of such revenue earned by certain transport enterprises, like
airlines. Transport enterprises incur expenses on the purchase of such food & beverages. Such a purchase is
neither in the nature of raw material expenses, nor is it a purchase meant for the purpose of resale. It is an expense
incidental to the providing of a revenue-earning service.
Food & beverage expenses of transport service providers such as airlines, shipping companies, railways and bus
services are captured in this data field. It does not include stores and consumables. For an airline or a shipping
company, this expense is related to the main activity and is usually reported separately in the profit & loss account.

April 15, 2019 ProwessIQ

C ARGO HANDLING CHARGES OF TRANSPORT ENTERPRISES 277

Table : Annual Financial Statements (IND-AS)

Indicator : Cargo handling charges of transport enterprises
Field : transport_cos_cargo_handling
Data Type : Number
Unit : Currency Annualised
Description:
Transport service companies incur expenses on cargo handling during the course of movement of cargo from
one place to another. These expenses are incidental to the providing of revenue-earning transportation services.
Hence, they are recorded as operating expenses. Some of the expenses reported by these companies are stevedoring
charges, dunnage expenses, cargo expenses, handling charges, loading and unloading charges, pick up and delivery
charges, clearing and warehousing charges and network fees (paid by courier companies to other courier companies
having network in a particular area). All these expenses and others in the same nature are captured in this data field.
This data field does not include cargo handling expenses of companies whose main business activity is not transport
services. In such cases, these expenses are recorded as distribution expenses.

ProwessIQ April 15, 2019

278 W HARFAGE , PARKING & OVERFLYING CHARGES OF TRANSPORT ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Wharfage, parking & overflying charges of transport enterprises
Field : transport_cos_warfage_docking
Data Type : Number
Unit : Currency Annualised
Description:
The expenses reported under this data field pertain to shipping and air transport companies. These expenses are
generally reported as wharfage charges, demurrage and dock charges, port charges or terminal handling charges in
case of shipping companies. Aviation companies generally report expenses of similar nature using the nomenclature
landing and navigation charges and airport charges.
Wharfage refers to the accommodation provided to a ship along the quayside area to which the ship is anchored, for
the purpose of loading and unloading of goods. The ship-owning company has to pay the port authorities for the
facility availed. Thus, wharfage charges would refer to the charges paid by the company for mooring the ship along
the port. Wharfage charges are also known as docking charges and companies use both the terms interchangeably.
Docking is like parking charges at the dock and dry docking is taking the ship into a pit for repairs. Dry docking
involves the taking-in of vessels on rails like a train or on a trolley with wheels, with the purpose of carrying out
repairs. Hence, CMIE classifies docking charges as a part of this data field, while dry docking is captured under
repairs.

April 15, 2019 ProwessIQ

H IRING CHARGES OF TRANSPORT ENTERPRISES 279

Table : Annual Financial Statements (IND-AS)

Indicator : Hiring charges of transport enterprises
Field : transport_cos_hiring_charges
Data Type : Number
Unit : Currency Annualised
Description:
Transport enterprises earn their revenues largely through the provision of transportation services. They may or may
not own the modes of transportation used in providing such a service. Very often, companies use vehicles/modes
of transportation that they do not own, but have taken on lease and only ply. All expenses incurred by a transport
enterprise that are incidental to the provision of transportation services are operational expenses of a transport
enterprise.
This data field captures the hiring charges or lease charges paid by transport companies for hiring various modes
of transportation like ships, vessels, vehicles, etc.

ProwessIQ April 15, 2019

280 M ISCELLANEOUS EXPENSES OF TRANSPORT ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenses of transport enterprises
Field : transport_cos_oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
The operational expenses of companies involved in transportation services that do not fall under any other specific
data field are captured in this data field. Direct voyage expenses, survey expenses, despatch money, agency fees,
crew expenses, credit card expenses etc. are examples of some of the expense heads included in this data field.
Sometimes, companies do not distinguish among the different operational expenses and merely club all operational
expenses together. Operational expenses of such nature are also captured in this data field.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF TRAVEL AND TOURISM ENTERPRISE 281

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of travel and tourism enterprise
Field : oth_op_exp_travel_tour_cos
Data Type : Number
Unit : Currency Annualised
Description:
The operational expenses peculiar to companies operating in the travel and tourism sectors, and which can not be
allocated to any other expense head are reported in this data field.
For instance, in ordinary circumstances, a company’s internet usage charges would be recorded under the head
"expenses on isps for internet services" under the broader head "communications expenses". However, if internet
usage charges have been incurred by a travel & tourism company for the running of its ticket booking system, it
is recorded under the head "Other expenses of travel and tourism enterprises", since it is an important part and is
incidental to the conduct of its main business operations.

ProwessIQ April 15, 2019

282 OTHER OPERATIONAL EXPENSES OF TELECOMMUNICATION ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of telecommunication enterprises
Field : oth_op_exp_telecom_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses that are peculiar to companies in the telecommunication services sector and which are not
captured elsewhere are recorded in this data field. This includes expenses like commission paid on franchised ser-
vices, commission paid to pre-paid services, public switched telephone network (PSTN) charges, Wireless Planning
and Coordination (WPC) charges/spectrum charges, revenue-sharing with the Department of Telecommunications
(DOT), interconnection & other access costs, leased line charges, gateway charges, network access & band width
charges, SIM card utilisation expenses, SIM cards issued, cost of SIM cards etc. reported by telecommunication
companies.
WPC charges are paid to the wireless planning and coordination department for using spectrum. PSTN charges are
paid to telecom companies for using their network.
Although purchase of handsets is included under purchase cost, cost of SIM cards is recorded as an operational
expense for telecommunication companies. However, where companies deduct ’simcard utilisation’ charges from
the purchase cost of SIM cards and report it as a selling & marketing expense, CMIE does accordingly.

April 15, 2019 ProwessIQ

N ETWORK COST OF TELECOM ENTERPRISES 283

Table : Annual Financial Statements (IND-AS)

Indicator : Network cost of telecom enterprises
Field : telecom_cos_network_cost
Data Type : Number
Unit : Currency Annualised
Description:
All expenses relating to the network establishment of telecom companies are captured as ’network costs of tele-
com enterprises’. The common nomenclatures included under this head are leased line & gateway charges, lease
line & connectivity charges, passive infrastructure charges, installation charges, PSTN charges, transmission cost,
transponder charges, signalling charges, internet access & bandwidth charges, network repairs & maintenance,
other network operating expenses, etc.

ProwessIQ April 15, 2019

284 R EGULATORY CHARGES OF TELECOM ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Regulatory charges of telecom enterprises
Field : telecom_cos_regulatory_charges
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures all the regulatory charges reported by companies in the telecommunication sector, under
operating expenditure. This includes expense heads like licence fees, Wireless Planning & Co-ordination (WPC)
and spectrum charges, revenue sharing with department of telecommunication, etc.

April 15, 2019 ProwessIQ

ACCESS CHARGES OF TELECOM ENTERPRISES 285

Table : Annual Financial Statements (IND-AS)

Indicator : Access charges of telecom enterprises
Field : telecom_cos_access_charges
Data Type : Number
Unit : Currency Annualised
Description:
Access charges are payments made by telecom companies to local exchange network and local service providers
for facilitating calls on that network.
This data field captures access charges and other expenses of similar nature like interconnection usage charges
(IUC) and port charges and roaming charges.

ProwessIQ April 15, 2019

286 M ISCELLANEOUS EXPENSES OF TELECOM ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenses of telecom enterprises
Field : telecom_cos_oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Operational expenses specific to telecom companies which cannot be classified as network costs, regulatory charges
and access charges are captured under the head ’other miscellaneous expenses of telecom companies’.
Some common examples of expenses captured as ’other miscellaneous expense of telecom enterprises’ are expen-
diture on services, expenses on billing & software, collection and recovery expenses, cost of service contents and
applications, cost of sim and other cards etc., commission paid on franchised services and commission paid to
pre-paid services.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF HOSPITALS , ETC . 287

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of hospitals, etc.
Field : oth_op_exp_hospitals
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses that are peculiar to companies in the health services industry such as hospitals and their allied
services like pathological laboratories, blood banks etc., and which can not be allocated to any other expense
head are captured here. This essentially includes expenses on doctors/consultants fees and expenses on medical
consumables. Doctor/consultant fees do not form part of wages since these are paid to external professionals.
Expenses on medical consumables are not raw materials or traded goods. Since both these expenses constitute a
major part in the conduct of operations of a health service provider, they are recorded as operating expenses. These
and similar other expenses are captured under this head.
This is a derived data field that comprises ’doctor/consultant fees’, ’medical consumables’ and ’other expenses of
hospitals’. Each of these are captured separately.
Medical expenses of entities other than those that are essentially engaged in the health service business are not
included here.

ProwessIQ April 15, 2019

288 D OCTOR ’ S AND CONSULTANT ’ S FEES

Table : Annual Financial Statements (IND-AS)

Indicator : Doctor’s and consultant’s fees
Field : hospitals_doctor_consult_fee
Data Type : Number
Unit : Currency Annualised
Description:
Fees paid by hospitals/healthcare centres to external doctors/physicians are captured in this data field. It does not
include salaries paid to doctors and surgeons employed by hospitals/healthcare centres.
Hospitals, which do not avail of the honorary services of consultants will not report consultants’ fees. Some
hospitals club all such expenses under ’hospital and other maintenance expenses’. If bifurcation is provided in the
notes to accounts then consultants’ fees are disclosed in the data field, ’Doctor’s/consultant’s fees’ otherwise all the
expenses are reported in the data field for ’other expenses of hospitals’.

April 15, 2019 ProwessIQ

M EDICAL CONSUMABLES 289

Table : Annual Financial Statements (IND-AS)

Indicator : Medical consumables
Field : hospitals_medical_consumables
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the cost of medical consumables or medical supplies utilised by hospitals/healthcare service
providers. Medical consumables are not raw materials and it would therefore be inappropriate to classify them as
purchase of finished goods as that would imply trading. Apart from surgeries, diagnostics and other treatments,
the providing of healthcare services also necessarily involves the availability of/access to medical supplies. It is an
integral part of its operations. Therefore, it is classified as an operating expense for hospitals.
Generally, healthcare service providers report medical supplies consumed during the year in the schedule for oper-
ating expenses/notes to accounts. At times, companies may report these directly in the profit & loss statement.

ProwessIQ April 15, 2019

290 M ISCELLANEOUS EXPENSES OF HOSPITALS

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenses of hospitals
Field : hospitals_oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
All operational expenses of health service providers that cannot be allocated to any other expense data field are
clubbed together under this data field. Housekeeping expenses, for example, are captured here.
There might be instances wherein companies do not distinguish or provide a break-up of its operational expenses,
choosing instead to club all operational expenses together. In such cases, the operational expenses so reported are
captured in this data field.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF RECREATIONAL ENTERPRISES 291

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of recreational enterprises
Field : oth_op_exp_recreation_cos
Data Type : Number
Unit : Currency Annualised
Description:
Recreational companies are engaged in providing entertainment through television, films, theatres, amusement
parks, sports, etc. Operating expenses that are peculiar to the recreation and entertainment industry and which
cannot be allocated elsewhere are captured in this data field. This includes expenses which form an integral part of
the industry and arise in the course of providing recreational services, such as studio charges, programme rights,
telecasting expenses, etc. Recreational expenses of entities that are not engaged in the entertainment services
business are not included in this field.
This is a derived data field that comprises ’shooting, studio and recording charges’, ’films/programme rights’,
’telecasting expenses’ and ’miscellaneous expenses of recreation companies’.

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292 S HOOTING , STUDIO , RECORDING CHARGES

Table : Annual Financial Statements (IND-AS)

Indicator : Shooting, studio, recording charges
Field : recreation_cos_shoot_record_charges
Data Type : Number
Unit : Currency Annualised
Description:
Shooting, studio, recording expenses incurred by entertainment companies in the course of making films, documen-
taries, advertisements, television programmes, etc. are captured in this data field. Charges paid to studio owners,
camera and other equipment hiring expenses during outdoor shooting and expenses towards sound recording are
also captured here. Companies report their studio, shooting & recording equipment charges and related shooting
expenses under the schedule of production expenses/notes to accounts.

April 15, 2019 ProwessIQ

F ILMS , PROGRAMS RIGHTS 293

Table : Annual Financial Statements (IND-AS)

Indicator : Films, programs rights
Field : recreation_cos_films_prog_rights
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures fees paid and other costs incurred by film distribution companies in order to purchase the
rights of distribution or telecast of films and television programmes.
Film and programming rights are the authority vested with the producer of the film or programme to telecast it
and make it available for public viewing. Film distributors and TV channels purchase it from the producers and
thereafter the film/programme is sold to theatre owners and/or telecast on TV channels.

ProwessIQ April 15, 2019

294 T ELECASTING EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Telecasting expenses
Field : recreation_cos_telecasting
Data Type : Number
Unit : Currency Annualised
Description:
Telecasting expenses are the costs incurred by companies in the course of telecasting the films/programmes that
they have produced or the film/programmes for which they have obtained telecasting rights. Expenses such as
telecasting fees, uplinking charges, dispatch charges, etc. are captured in this data field. This expenditure could
also be in the nature of airtime purchased from the broadcaster.

April 15, 2019 ProwessIQ

M ISCELLANEOUS EXPENSES OF RECREATIONAL ENTERPRISES 295

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous expenses of recreational enterprises
Field : recreation_cos_oth_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses specific to recreational service enterprises, which cannot be allocated to any specific head are
clubbed together under this data field. This would include all miscellaneous expenses incurred during the course
of running its recreational service operations, apart from expenses incurred on shooting & studio recording, films
& programming rights and telecasting. Expenses on dress purchases, payment to artistes, directors, expenses on
food & beverages consumed, expenses incurred on events at amusement parks, etc are some examples of expenses
captured in this data field.
It also includes other production expenses or programme production expenses for those media companies which
do not provide the detailed break-up of their production expenses, but instead club them under a composite head
like programme production expenses. Again, where the break-up of production expenses, i.e. the amounts paid
for studio/equipment hire charges, costume charges, payment to artistes, etc. is not provided separately but has
been recorded simply as production expenses, then this is reported in the field ’other expenses of recreational
enterprises.’ The principle of the first word in the nomenclature of the company is not used here.

ProwessIQ April 15, 2019

296 OTHER OPERATIONAL EXPENSES OF EDUCATIONAL ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of educational enterprises
Field : oth_op_exp_edu_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operating expenses that are peculiar to education services and which cannot be included elsewhere are captured in
this data field. This includes course-ware & manuals, course execution charges, etc. However, payments made by
franchisees are not included here. These are in the nature of royalty payments and are therefore reported under the
data field royalty.

April 15, 2019 ProwessIQ

OTHER OPERATIONAL EXPENSES OF OTHER NON - FINANCIAL SERVICES COMPANIES 297

Table : Annual Financial Statements (IND-AS)

Indicator : Other operational expenses of other non-financial services companies
Field : oth_op_exp_oth_non_fin_serv_cos
Data Type : Number
Unit : Currency Annualised
Description:
Operational expenses of companies providing non-financial services other than that of computer software, ITES,
hotels & restaurants, tourism, recreational services, health services, transport & courier services, telecommunica-
tion services, educational services, are reported here. Thus, operational expenses of companies engaged in storage
and distribution, advertising and consultancy services are all posted in this data-field.

ProwessIQ April 15, 2019

298 F INANCIAL SERVICES EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Financial services expenses
Field : fin_serv_exp
Data Type : Number
Unit : Currency Annualised
Description:
Financial services expenses includes two broad categories and a residual category:
1. Fee based financial services expenses: Fee-based financial service expenses include expenses incurred on bill
discounting, guarantees and other charges such as loan syndication fees, etc. Of the various fee-based financial
services, CMIE captures bill discounting charges, bank charges/commissions, guarantee fees separately. The
rest are captured in ’others’ category.
2. Fund based financial services expenses: These are, essentially, interest costs incurred over borrowings or
deposits. It also includes financial charges (such as premiums or discounts) paid on debt instruments raised,
the fees paid to intermediaries to raise funds and losses incurred by the company in the event of a securities
transaction or a revaluation of investments.
3. Other financial services expenses: In some cases companies do not disclose nature of financial services ex-
penses incurred. Such expenses are captured in this indicator.

April 15, 2019 ProwessIQ

F EE BASED FINANCIAL SERVICES EXPENSES 299

Table : Annual Financial Statements (IND-AS)

Indicator : Fee based financial services expenses
Field : fee_based_fin_serv_exp
Data Type : Number
Unit : Currency Annualised
Description:
Fee-based financial service expenses include expenses incurred on bill discounting, guarantees and other charges
such as loan syndication fees, etc. Bill discounting is essentially a means of liquidating bills raised on clients
before the date of maturity. It raises resources for the company without effecting a rise in borrowings. A guarantee
is a financial obligation but does not involve the raising of funds. These are therefore financial services, but are
not fund-based services. They are fee-based services. Other financial services such as bank commissions, loan
syndication fees, etc. also fall within the ambit of financial service expenses that are not fund-based services.
Expenses for all such financial services are covered under this data field - fee-based financial services expenses.
Of the various fee-based financial services, CMIE captures bill discounting charges, bank charges/commissions,
guarantee fees separately. The rest are captured in an ’others’ category.

ProwessIQ April 15, 2019

300 BANK CHARGES AND COMMISSION

Table : Annual Financial Statements (IND-AS)

Indicator : Bank charges and commission
Field : bank_charges_commission
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the charges levied by banks on companies for services/facilities provided. They include ex-
penses such as cheque dishonour charges, minimum balance charges, yearly service charges, letter of credit charges,
travellers cheque charges, ATM charge, debit card/credit card charges, demand draft charges, and commission &
brokerage on other services provided by banks.
Companies may report such expenses as a part of financial charges or manufacturing expenses or sometimes even
under sales & administration expenses. However, CMIE consistently reports expenses of such nature in this data
field.

April 15, 2019 ProwessIQ

G UARANTEE FEES AND COMMISSION 301

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantee fees and commission
Field : guarantee_fees
Data Type : Number
Unit : Currency Annualised
Description:
Usually, guarantees are issued by banks on behalf of their clients to third parties (such as government agencies
or other entities) when they enter into a business contract with such third parties. By providing such guarantee,
banks assure the third party that in the event of their clients failing to meet the obligations stated in the contract, the
bank would pay an agreed guarantee amount on behalf of the client. In turn, the bank charges their clients a bank
guarantee fee. A guarantor could be any entity – not necessarily a bank. The company pays a fee to the guarantor
for having obtained a guarantee. Such guarantee fees are captured in this data field. Commitment charges reported
by companies are also included here.

ProwessIQ April 15, 2019

302 OTHER FEE BASED FINANCIAL SERVICES EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Other fee based financial services expenses
Field : oth_fee_based_serv_exp
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures all expenses incurred by the company on fee-based financial services that are not explicitly
stated elsewhere. Specifically, it would not include bank charges and guarantee fees as these expense heads are
captured elsewhere.
Some of the fee-based service expenses included in this data field are demat charges, listing fees, depository
fees, SEBI charges, brokerage/sub brokerage, underwriting fees/commission, loan syndication fees, debt placement
fees, registrar’s fees, share transfer agent fee, factoring charges, finance charges, transaction charges, balance
maintenance charges, other financial expenses, loss on repossessed stock/assets etc. These expenses are generally
reported by broking/finance companies under their operating/direct costs. However membership fees, stamp duties,
commission charges paid by finance companies are not reported under this data field. They are reported under
specific fields provided for them.

April 15, 2019 ProwessIQ

F UND BASED FINANCIAL SERVICES EXPENSES 303

Table : Annual Financial Statements (IND-AS)

Indicator : Fund based financial services expenses
Field : fund_based_fin_serv_exp
Data Type : Number
Unit : Currency Annualised
Description:
Fund based financial services relate to monetary funds provided to companies from external entities. These funds
can be in the form of loans or deposits and are provided for varying periods and purposes. Banks, financial
institutions, directors and managers of the company, other business entities and creditors of the business provide
funds to the companies.
All expenses that are essentially in the nature of the cost of funds and the cost of raising funds for the company are
included under this broad head.
It includes expenses like interest expense, premium / discount on debt instruments, other borrowing costs, bill
discounting charges, treasury operations expenses, among others.

ProwessIQ April 15, 2019

304 I NTEREST EXPENSE

Table : Annual Financial Statements (IND-AS)

Indicator : Interest expense
Field : interest_exp
Data Type : Number
Unit : Currency Annualised
Description:
Interest can be defined in simple terms as the charge paid to the owner of funds for the use thereof. It is the reward
paid to the owner of capital.
This data field captures a company’s interest payments on all kinds of borrowings. It includes interest paid on
both, short term as well as long term borrowings, on trade payables, debentures and deposits and interest paid to
directors, interest paid on taxes, etc. In the case of banks, it also includes interest paid on inter-bank borrowings.
Certain companies report net interest payments, i.e. interest payments net of interest earnings. As far as possible,
CMIE reports gross interest payments in this data field, making a separate entry for interest earnings on the income
side. Thus, if a company does provide both, gross and net interest payments or both interest payments and receipts,
CMIE captures the gross payments and earnings separately. If, however, such a gross figure is not available, then
there is no other option but to record the net figure.
This data field is derived as the sum of "interest on long term borrowings", "interest on short term borrowings",
"interest on trade payables" and "interest on other loans (term not specified)".
Under Ind AS, interest expense on financial liabilities that are measured at ‘Amortised Cost’ are recognised using
the effective interest rate (EIR) method.
Ind AS 109 defines the EIR method as the rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset
or to the amortised cost of a financial liability.

April 15, 2019 ProwessIQ

I NTEREST ON LONG TERM BORROWINGS / CONVERTIBLE BORROWINGS 305

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on long term borrowings / convertible borrowings
Field : int_exp_lt_funds
Data Type : Number
Unit : Currency Annualised
Description:
Long term borrowings are those that are taken for a period exceeding 12 months. This data field captures infor-
mation pertaining to interest paid by a company on long term loans raised by it. It includes all interest payments
made on fixed loans, term loans from banks or development financial institutions, foreign currency loans, vehicle
finance, debentures, deposits accepted from the public, etc. It also includes interest paid by banks on long term
deposits that it receives from depositors.
This data field excludes interest paid on borrowings to fund working capital requirements and interest on inter-
bank loans and loans from the RBI, since these are short term requirements of funds and are captured separately
elsewhere.
Usually, companies report net interest payments, i.e. interest payments net of interest earnings. However, as far as
possible, CMIE reports gross interest payments. It makes a separate entry for interest earnings on the income side.
Thus, if a company does provide gross and net interest payments or both interest payments and receipts, CMIE
captures the gross payments and earnings separately.
Sometimes, companies merely report interest on loans, without specifying whether such a loan is short term or long
term in nature. In such cases, the notes to accounts are examined for further information. Companies may provide
a break-up of the interest cost therein. The schedule for borrowings is also examined for clues to find out whether
the interest element relates to long term funds or short term funds. In case the company has only long term loans
on its books, it is assumed that the interest amount relates to long term funds and vice-versa.
As per Accounting Standard 16 (AS-16) on "borrowing cost", interest expenses should be capitalised if the long
term loan funds have been taken for the purpose of acquisition, construction or capacity expansion of an asset. Ac-
cordingly, interest arising during the period until the asset is put to use should be capitalised. Generally, companies
report interest capitalised in the schedule for finance/interest cost or by way of a note.
Where a company informs, by way of a note, that interest has been capitalised, such capitalised amount is added
under long term interest, and then reduced from total expenses, by posting the amount in the "interest capitalised"
data field.
Where the company itself reports the gross interest figure, and reduces the amount of interest capitalised therefrom
under the interest schedule, CMIE posts the gross interest amount as reported, and posts the amount of capitalised
interest in the "interest capitalised" data field.

ProwessIQ April 15, 2019

306 I NTEREST ON DEPOSITS ( BANKS , FIS & NBFCS )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on deposits (banks, fis & nbfcs)
Field : int_exp_deposits
Data Type : Number
Unit : Currency Annualised
Description:
This data field is applicable to banks, financial institutions and non banking finance companies (NBFCs). It features
under "interest on long term borrowings". It captures the interest paid on deposits accepted by these entities that
may be in the form of time deposits, savings deposits, recurring deposits, current deposits, demand deposits or
other kinds of interest-bearing deposits.
Interest paid by banks on inter-bank and RBI loans does not form part of this data field. These are captured
separately, in the field "Interest on inter-bank and RBI loan" under "Interest on short term borrowings".
Disclosure requirements under the Banking Regulation Act, 1949 mandates the classification of interest expenses
into interest on deposits, interest on borrowings from RBI/inter-bank borrowings and interest on others. This data
field captures the first category, i.e. interest on deposits.

April 15, 2019 ProwessIQ

I NTEREST PAYABLE TO DIRECTORS 307

Table : Annual Financial Statements (IND-AS)

Indicator : Interest payable to directors
Field : int_exp_directors
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956, requires companies to make a disclosure of the quantum of
loans taken from its directors and managers, and interest payable thereon. This data field captures the value of
interest payable to directors, managing directors or managers of the company, arising from loans taken from them.
Accounting Standard 18 (AS-18) on "Related Party Disclosures" issued by the Institute of Chartered Accountants
of India (ICAI) also requires companies to report payments made to directors or managers by way of interest on
loans. This disclosure, among others as prescribed the the Standard, seeks to draw the attention to the possibility of
a company’s financial position or profit/loss being influenced by transactions with related parties, and commitments
thereto.

ProwessIQ April 15, 2019

308 I NTEREST ON DEBENTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on debenture
Field : int_exp_debenture
Data Type : Number
Unit : Currency Annualised
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors.
There is infinite variety in the characteristics of debentures and bonds. One variant is a convertible debentures and
bonds. These, at some predetermined time, get converted, either fully or partly into ordinary shares of the company
that issues such securities.
Fully convertible debentures/bonds are those where the entire amount paid for the debentures/ bonds will be con-
verted into equity shares of the issuing company after a specified period of time.
Interest paid is the reward to the debenture holders for investing in debentures of the company. Interest is paid peri-
odically at a pre determined fixed rate on the face value of debentures and is treated as charge against profits.Such
charge against is captured in this data field.
Under Ind AS, interest expense on financial liabilities that are measured at ‘Amortised Cost’ are recognised using
the effective interest rate (EIR) method.
Ind AS 109 defines the EIR method as the rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset
or to the amortised cost of a financial liability.

April 15, 2019 ProwessIQ

D IVIDEND ON PREFERENCE SHARES IN THE NATURE OF LIABILITY 309

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend on preference shares in the nature of liability
Field : exp_div_pref_shares
Data Type : Number
Unit : Currency Annualised
Description:
The preference shares issued by an entity may either take the form of liability, equity or compound instruments.
This data field captures the amount of dividend paid relating to the liabilty component of the preference shares
issued by entities. It forms a part of "Interest paid" in CMIE’s schema.

ProwessIQ April 15, 2019

310 I NTEREST ON SHORT TERM BORROWINGS / BANK OVERDRAFTS / REVOLVING CREDIT FACILITY

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on short term borrowings / bank overdrafts / revolving credit facility
Field : int_exp_st_fund
Data Type : Number
Unit : Currency Annualised
Description:
Short term funds are those borrowings which are taken by a company with the agreement of repaying them within a
period of 12 months. They are taken for funding a company’s day-to-day working capital requirements. The funds
are utilised for payments to suppliers of raw materials, salary and wage payment to staff and employees, payments
to creditors for manufacturing, administrative and selling expenses and other working capital expenses.
This data field captures a company’s interest payable on its short term borrowings. It includes interest on funds
taken for meeting working capital requirements (cash credit, packing credit, working capital demand loans, etc),
overdrafts and all other debts that are short term in nature. This data field also covers interest payable by banks on
inter-bank and RBI borrowings.
Generally, companies report interest on short term loans as a part of their schedule for interest expenses or financial
charges. Sometimes, companies merely report interest on loans, without specifying whether the same is on short
term loans or long term loans. In such cases, CMIE examines the notes to accounts for further information. The
schedule for borrowings is also examined. In case the company has only short term funds, it is assumed that the
interest amount relates to short term funds, and the same is captured in this data field.

April 15, 2019 ProwessIQ

I NTEREST ON INTER - BANK AND RBI LOAN ( BANKS & F IS ) 311

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on inter-bank and rbi loan (banks & Fis)
Field : int_exp_inter_bank_rbi_loans
Data Type : Number
Unit : Currency Annualised
Description:
This data field is relevant to banks and financial institutions only. It captures the interest that banks pay on the loans
taken from the RBI or other banks, mainly to maintain liquidity or the cash reserve ratio. Since these loans are
availed of to meet short term requirements, interest thereon is grouped under "interest on short term borrowings".
Banks are required to maintain a certain level of liquid assets, largely cash, in order to manage the possibility of
sudden mass cash withdrawals by clients. The Reserve Bank of India stipulates the Cash Reserve Ratio (CRR)
from time to time for Indian banks for this purpose. If a bank finds itself in a position where it can not meet this
CRR, it borrows money from other banks or from the RBI to cover any shortfall. Such loans are usually taken for
maturities of less than a week, in most cases overnight. Banks borrow from other banks at the ’call market rate’
and from the RBI at the ’repo rate’. Interest on such borrowings is captured in this field.
Although the CRR does not apply to non-banking finance companies (NBFCs), they are required to maintain 15
per cent of their public deposit liabilities in government and other approved securities as Statutory Liquidity Ratio
(SLR). In such cases, they might need to borrow from other financial institutions to meet shortfalls. Interest on
such borrowings are also captured in this field.

ProwessIQ April 15, 2019

312 I NTEREST ON BANK OVERDRAFTS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on bank overdrafts
Field : int_exp_bank_od
Data Type : Number
Unit : Currency Annualised
Description:
Interest on short term borrowings includes interest paid on funds taken for meeting working capital requirements
(cash credit, packing credit, working capital demand loans, etc), overdrafts and all other debts that are short term
in nature.
Short term borrowings are those borrowings which are to be paid back in less than a year. They are taken for funding
an entity’s day-to-day working capital requirements. The funds generated are utilised for payments to the suppli-
ers of raw materials, salary and wage payment to staff and employees, payments to creditors for manufacturing,
administrative and selling expenses and other working capital expenses.
This data field captures interest expense on bank overdrafts.

April 15, 2019 ProwessIQ

I NTEREST ON TRADE PAYABLES 313

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on trade payables
Field : int_exp_trade_payables
Data Type : Number
Unit : Currency Annualised
Description:
A simple definition of trade payables would be ’payables arising during the course of trade or while conducting
business operations’. An amount payable can be classified as a trade payable if it is in respect of an amount
due on account of goods purchased or services received in the ordinary course of business. They represent good
purchased/services availed of on credit terms and are reflected as current liabilities in an entity’s books until such
amounts due have been paid.
Certain credit transactions might have terms wherein if an amount due is not paid within a certain timeframe, it
attracts interest. This data field captures the value of interest expenses arising on trade payables.

ProwessIQ April 15, 2019

314 I NTEREST ON LONG TERM TRADE PAYABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on long term trade payables
Field : int_exp_lt_trade_payables
Data Type : Number
Unit : Currency Annualised
Description:
A simple definition of trade payables is ’payables arising during the course of trade or while conducting business
operations’. An amount payable can be classified as a trade payable if it is in respect of an amount due on account
of goods purchased or services received in the ordinary course of business. They represent good purchased/services
availed of on credit terms and are reflected as current liabilities in an entity’s books until such amounts due have
been paid. Trade payables which are not expected to be paid within 12 months can be classified as ’long term trade
payables’.
Certain credit transactions might have terms wherein if an amount due is not paid within a certain timeframe, it
attracts interest. This data field captures the value of interest expenses arising on long term trade payables.

April 15, 2019 ProwessIQ

I NTEREST ON SHORT TERM TRADE PAYABLES 315

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on short term trade payables
Field : int_exp_st_trade_payables
Data Type : Number
Unit : Currency Annualised
Description:
Trade payables can be defined as ’payables arising during the course of trade or while conducting business oper-
ations’. An amount payable can be classified as a trade payable if it is in respect of an amount due on account of
goods purchased or services received in the ordinary course of business. They represent good purchased/services
availed of on credit terms and are reflected as current liabilities in an entity’s books until such amounts due have
been paid. Trade payables which are expected to be paid within 12 months can be classified as ’short term trade
payables’.
Certain credit transactions might have terms wherein if an amount due is not paid within a certain timeframe, it
attracts interest. This data field captures the value of interest expenses arising on short term trade payables.

ProwessIQ April 15, 2019

316 I NTEREST ON OTHER LOANS ( TERM NOT SPECIFIED )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on other loans (term not specified)
Field : int_exp_oth_loans
Data Type : Number
Unit : Currency Annualised
Description:
Sometimes, companies are not explicit regarding the nature of borrowings in their books on which interest is being
paid, in terms of whether these loans are long term or short term in nature. In such cases, the schedules to the
accounts and the notes to the accounts are examined to assess the nature of the borrowings, in order to allocate
the interest expenditures appropriately. However, often, even the Annual Report yields no information on the term
of the borrowings. In such a case, there is no alternative but to record the interest expenditure without regard to
the term of the underlying borrowing. In such cases, where the term of the borrowing for which interest is paid is
unclear, the interest expenditure is captured in this data field.
Companies generally report such interest expenses as ’other interest costs’ or ’interest on other loans’ in the inter-
est/financial expense schedule. ’Interest on taxes’ reported by companies is also captured here, unless the company
specifies that the same relates to previous years.
CMIE also includes expenses by companies in the form of penal interests or delayed payment charges under
’interest on other loans’. Penal interests are charged from customers for non payment of amounts payable on the
due date.

April 15, 2019 ProwessIQ

I NTEREST ON DELAYED / DEFERRED INCOME TAX PAYMENT 317

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on delayed/deferred income tax payment
Field : int_exp_delayed_def_inctax_payment
Data Type : Number
Unit : Currency Annualised
Description:
This data field is a non-calculated addendum information field. It is a child field of ’Interest on other loans’. It
captures the value of that portion of ’interest on other loans’ that can be attributed to interest paid on delayed or
deferred income tax dues.
Section 234 of the Income Tax Act, 1961, mandates the levy of penal interest at the rate of one per cent in the case
of delayed payment of interest or shortfall in interest payments by the due date. Interest for defaults in payment
of taxes is charged from tax payers under three sections, namely section 234A (delay in filing tax return), section
234B (shortfall in payment of advance taxes during the tax year) and section 234C (shortfall in installments of
advance tax).

ProwessIQ April 15, 2019

318 I NTEREST ON FINANCE LEASE

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on finance lease
Field : int_exp_finance_lease
Data Type : Number
Unit : Currency Annualised
Description:
This field captures interest paid by companies on finance leases.
According to Ind AS 17 Leases Finance lease is a lease where the lessor transfers substantially all the risks and
rewards incidental to the ownership of the leased asset to the lessee.

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U NWINDING OF DISCOUNTS 319

Table : Annual Financial Statements (IND-AS)

Indicator : Unwinding of discounts
Field : discounts_unwinded
Data Type : Number
Unit : Currency Annualised
Description:
According to Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets, provisions are measured at the
best estimate of expenditure that is required to settle the present obligation. If the time vaue of money is material,
the standard also requires that such estimate be discounted to its present value.
Such discount is unwinded on passage of time and is included in the finance cost of the entity. The corrosponding
effect goes on to increase the amount of provision to bring it the amount of cash flows.
The amount of discount unwinded by the entities in the reporting period gets captured in this data field.

ProwessIQ April 15, 2019

320 L ESS : I NTEREST CAPITALISED

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Interest capitalised
Field : int_capitalised
Data Type : Number
Unit : Currency Annualised
Description:
Companies normally borrow funds for financing their capital expenditure projects. As per Accounting Standard
16 (AS-16) on Borrowing Costs issued by the Institute of Chartered Accountants of India (ICAI), interest costs
directly attributable to the completion of a project, or to the acquisition, construction or production of a capital
asset should be added to the cost of the project - i.e. these costs should be capitalised. This data field captures
the value of such interest costs which have been capitalised and clubbed with the cost of assets instead of being
recorded as an expense in the profit & loss account.
The data field only pertains to the amount of interest expenses capitalised during a year. It does not include any
other financing cost capitalised i.e. if any other finance charges incurred by the company are also capitalised, CMIE
does not capture them as interest capitalised. All such finance charges incurred which have been capitalised, apart
from interest, are included in the data field "other capitalisation".
If a company reports interest payments net of the capitalised portion, then CMIE reports the interest expenses
gross of capitalisation in the interest on long term funds and on short term funds data field, and reports the interest
expenses capitalised amount in this data field, which is shown as a ’less’ item to arrive at a net figure.

April 15, 2019 ProwessIQ

L ESS : I NTEREST TRANSFERRED TO DRE 321

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Interest transferred to DRE
Field : int_trf_to_dre
Data Type : Number
Unit : Currency Annualised
Description:
When the benefits of a certain revenue expenditure incurred by a company during a year are expected to accrue not
only in the year in which these expenses have been incurred, but also in the subsequent years, then these expenses
are not charged to the profit and loss account in the year in which they are incurred all at once. Instead, the
amount is transferred to the balance sheet as a deferred revenue expenditure (DRE). Such expenditures, which are
conventionally revenue in nature, are thus treated like capital expenditures.
This data field captures the value of interest expenses of a company which has been transferred to deferred revenue
expenditures (DRE) during a year. Such a value is carried in the balance sheet as a liability, and is amortised across
a series of years in which benefits thereof are expected to arise.

ProwessIQ April 15, 2019

322 OF WHICH : TOTAL DISCOUNT /( PREMIUM ) AMORTISATION ON DEBT / FIN LIAB . ( EIM METHOD )

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: total discount/(premium) amortisation on debt/fin liab. (eim method)
Field : int_exp_disc_prem_amort_debt_instrmt
Data Type : Number
Unit : Currency Annualised
Description:
When bonds / debts of an entity are sold at a premium/discount, this premium amount must be amortised over
the life of such instruments to the interest outgo. In other words, the premium/discount on bonds / debts must be
offset against the interest paid thereby reducing interest expense in each of the accounting periods during which
the instrument is outstanding.
The method preferred for amortising the bond premium/discount is the effective interest rate method or the effective
interest method rather than the straight line method. Under the effective interest rate method, the amount of interest
expense in a given year will correlate with the amount of the bond’s book value. This means that when a bond’s
book value decreases, the amount of interest expense will decrease. In short, the effective interest rate method is
more logical than the straight-line method of amortising bond premium.
Let us take an example of amortisation of discount on loan / debts.
A Rs.1,00,000 bond is issued at a discount for Rs.90,000 on January 1,2017 for a period of 5 years maturing on
December 31, 2021 at a coupon rate of 6% payable annually. The effective interest rate comes to 8.54%.
This bond premium of Rs.10,000 must be amortized to interest expense over the life of the bond. This amortisation
will cause the bond’s book value to increase from Rs.90,000 on January 1, 2017 to Rs.1,00,000 just prior to the
bond maturing on December 31, 2021.
The company must make an interest payment of Rs.6,000 ( 1,00,000 * 6%) on each December 31. This means that
there will be cash outflow from financing activity for Rs.6,000 on each interest payment date.
The effective interest rate is multiplied to the bond’s book value at the start of the each accounting period to
arrive at each period’s interest expense. For example at the end of year 1, effective interest comes to Rs.7,686 (
90,000 * 8.54%).The difference between effective interest expenses and cash outflow of interest is the amount of
amortization. So, at the end of year 1, amortisation amount shall be Rs.1,686 (Rs.7,686 - Rs. 6,000).Companies
generally disclose the interest expense net off amortisations. If a company reveals the amortisation figure separately,
then the interest expense is shown as a gross figure and the ammortisation amount is captured separately.
Similarly,In case if bond is issued on premium,Interest expenses gets reduced and amortisation will cause the bond
book value to reduce to its redeemable value just prior to bond maturing date.Accounting treatment of transaction
cost on bond issue follows the same way of bond issued on discount.
This data field captures amortisation discount on debt/financial liability.

April 15, 2019 ProwessIQ

OF WHICH : TOTAL AMORTISATION OF TRANSACTION COST ON DEBT / FIN LIAB . ( EIM METHOD ) 323

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: total amortisation of transaction cost on debt/fin liab. (eim method)
Field : int_exp_amort_trans_cost
Data Type : Number
Unit : Currency Annualised
Description:
Bond issue costs are the fees associated with the issuance of bonds by an issuer to investors. The accounting for
these costs generally involves initially recording them as assets and then charging them to expense over the life of
the bonds.
The method preferred for amortising the bond transaction fee is the effective interest rate method or the effective
interest method rather than the straight line method. Under the effective interest rate method, the amount of expense
in a given year will correlate with the amount of the bond’s book value. This means that when a bond’s book value
decreases, the amount of transaction fee will decrease. In short, the effective interest rate method is more logical
than the straight-line method of amortising transaction fee.
This data field captures amortisation of such transaction fees.

ProwessIQ April 15, 2019

324 OTHER BORROWING COSTS

Table : Annual Financial Statements (IND-AS)

Indicator : Other borrowing costs
Field : oth_fin_charges_debt_instru
Data Type : Number
Unit : Currency Annualised
Description:
Other borrowing costs include all the expenses that companies incur in relation to the servicing of debt instru-
ments except the charges that are explicitly captured separately like interest expenses, premium / discount on debt
instruments.

April 15, 2019 ProwessIQ

B ILL DISCOUNTING CHARGES 325

Table : Annual Financial Statements (IND-AS)

Indicator : Bill discounting charges
Field : bill_discounting_charge
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the bill discounting charges paid by the companies to banks or other finance companies when
they discount their bills receivables.
Companies draw a bill of exchange on other companies in the normal course of business. However, if the company
in whose name the bill is drawn is in need of immediate funds, it normally discounts the bills with a bank or with
other finance companies. For providing such a facility, the discounting company charges some commission, which
is known as bill discounting charges or bill discounting commission.
Companies are not consistent in their treatment of this expense. Some companies report these expense along with
interest charges, others treat these as manufacturing expense. CMIE reports these expense as a part of fund-based
financial charges incurred by companies.

ProwessIQ April 15, 2019

326 OTHER FUND BASED FINANCIAL SERVICES EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Other fund based financial services expenses
Field : oth_fund_based_fin_serv
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the sum of fund-based financial services expenses incurred by the company other than
interest payments, premium/discount and other financial charges on issue of debt instruments and bill discounting
charges. It can be classified into ’share of losses incurred in partnership firms/subsidiaries/joint ventures/other
companies’, ’lease equalisation adjustment charges’ and ’losses on securitisation of loans and assets’.

April 15, 2019 ProwessIQ

S HARE OF LOSS IN PARTNERSHIP FIRMS 327

Table : Annual Financial Statements (IND-AS)

Indicator : Share of loss in partnership firms
Field : loss_frm_partnership_jv_subsi_oth
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the company’s share of the losses incurred by a partnership firm or a subsidiary or a joint
venture towards which it has contributed capital. The company is required to account for its share of the loss
incurred by the partnership firm, subsidiary or JV as per the agreement entered into between the company and the
other partner(s). Such losses are recorded in this data field.

ProwessIQ April 15, 2019

328 OTHER MISCELLANEOUS FUND BASED FINANCIAL SERVICES EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Other miscellaneous fund based financial services expenses
Field : exp_oth_misc_fund_based_fin_serv
Data Type : Number
Unit : Currency Annualised
Description:
The indicator ’Other fund based financial services expenses’ is classified into ’share of losses incurred in partnership
firms/subsidiaries/joint ventures/other companies’, ’lease equalisation adjustment charges’, ’losses on securitisation
of loans and assets’& ’Other miscellaneous fund based financial services expenses’. In some cases the company
does not specify nature of expenses incurred in the annual report. This data field captures such other miscellaneous
fund based financial service expenses.

April 15, 2019 ProwessIQ

L OSS ON SECURITISATION / ASSIGNMENT OF ASSETS AND LOANS 329

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on securitisation/assignment of assets and loans
Field : loss_sectsn_of_ast_loans
Data Type : Number
Unit : Currency Annualised
Description:
In securitisation, a company possessing future cash generating assets, converts the same into liquid financial in-
struments. Securitisation allows a company to immediately realise the cash value of assets that might not be easy
to liquidate independently. A Special Purpose Vehicle (SPV) creates financial instruments which are secured by
claims on the future cash flows to be generated from the underlying assets pool. The SPV then invites investment
from prospective investors and in turn makes the payment to the company. The investors, now possessing beneficial
interest in the transferred asset, will receive the future cash proceeds.
The transfer value of the receivables is done in such a manner so as to give the parties to securitisation a reasonable
rate of return. Sometimes, however, the carrying value of the asset transferred is more than the cash realised from
the SPV. This results in a loss for the originator. The loss on securitisation of assets is the difference between the
value of assets transferred and the cash proceeds received. Losses of such nature are captured in this data field.

ProwessIQ April 15, 2019

330 T REASURY OPERATIONS EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury operations expenses
Field : treasury_operations_exp
Data Type : Number
Unit : Currency Annualised
Description:
Losses incurred by a company during a year on its transactions in securities or because of fluctuations in exchange
rates or because of revaluation of investments are considered as expenses arising out of treasury operations. Each
of these three classes of losses (expenses) are captured separately.
Under IGAAP, this data field is a summation of these three categories:
1. Loss on securities transactions and on sale of investments
2. Loss relating to forex transactions
3. Adjustments to the carrying amount of investments
Under Ind AS, this data-field is a summation of these three categories
1. Loss on financial instruments
2. Loss relating to forex transactions
3. Allowance / provision for impairment of investments

April 15, 2019 ProwessIQ

OTHER FINANCIAL SERVICES EXPENSES 331

Table : Annual Financial Statements (IND-AS)

Indicator : Other financial services expenses
Field : exp_other_fin_services
Data Type : Number
Unit : Currency Annualised
Description:
Fund based financial services relate to monetary funds provided to companies from external entities. These funds
can be in the form of loans or deposits and are provided for varying periods and purposes. Banks, financial
institutions, directors and managers of the company, other business entities and creditors of the business provide
funds to the companies.
All expenses that are essentially in the nature of the cost of funds and the cost of raising funds for the company are
included under this broad head.
Fund based financial service expenses such as interest expense, premium / discount on debt instruments, other
borrowing costs, bill discounting charges, treasury operations expenses are captured separately under the respective
heads in the prowess database.
However In some cases companies do not disclose nature of fund based financial services expenses incurred. Such
expenses are captured in this indicator.

ProwessIQ April 15, 2019

332 D EPRECIATION / AMORTISATION

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation / amortisation
Field : depreciation
Data Type : Number
Unit : Currency Annualised
Description:
As fixed assets age, their value diminishes because of wear and tear. This reduction in value needs to be reflected
in the profit & loss statement. Depreciation is the measure of this wear and tear of depreciable assets arising from
their use, passage of time or their obsolescence in the light of technology and market changes. A fixed asset is
depreciated till its effective life is exhausted. To depreciate an asset also means to amortise the (capital) purchase
cost of the asset over its expected useful life.
Section 32 of the Income Tax Act, 1961 has stipulated two conditions that are required to be fulfilled in order to
claim depreciation. These are ownership of the depreciable asset by the assessee and the use of the said asset for
the purpose of business.
The amount to be charged as depreciation usually depends on the following factors:-
1. historical cost of the depreciable asset or any other amount substituted for the historical cost of the asset in
cases of revaluation of the said asset
2. the expected useful life of the said asset; and
3. the estimated residual value of the asset
Although there are several methods of allocating depreciation, the most common methods are the straight line
method and the reducing balance method. A combination of more than one method is sometimes used. In the case
of assets that do not have any material value, depreciation can be allocated entirely in the accounting year in which
the asset has been acquired.
The method of depreciation is applied consistently to provide comparability of the results of the operations of the
enterprise from period to period. A shift to another method is made only if required by statute or for compliance
with an accounting standard or if the change is expected to result in a more appropriate presentation of financial
statements. When such a change in the method of depreciation is made, depreciation is recalculated in accordance
with the new method from the date of the asset coming into use. The deficiency or surplus arising from retrospective
recomputation of depreciation in accordance with the new method is adjusted in the accounts in the year in which
the method of depreciation is changed. Such changes are treated as changes in accounting policy and the effects
are quantified and disclosed.
Although depreciation is charged to the profit & loss statement, it is not paid to any third party. Being a non-cash
expense, it is retained by the company, i.e. in results in avoidance of cash outflow and increases the company’s free
cash. Such retained resources can be used for future reinvestment into the company to ensure at least the current
level of investments into assets.
If a company discloses the depreciation for a year but does not charge it to the profit & loss statement, CMIE
charges such an amount. This data field takes into consideration both, the amount of depreciation adjusted against
revaluation reserves and also any unprovided depreciation.
This data field is the sum of the following items/data fields:-
1. depreciation

April 15, 2019 ProwessIQ

D EPRECIATION / AMORTISATION 333

2. depreciation for the year on leased-out assets

3. depreciation for the year on leased-in assets; and
4. depreciation disclosed but not provided for the year, reduced by the transfer from revaluation reserves.
Each of these is captured separately.

ProwessIQ April 15, 2019

334 D EPRECIATION & AMORTISATION OF PPE, INTANGIBLE ASSETS & INVESTMENT PROPERTY

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation & amortisation of PPE, intangible assets & investment property
Field : dep_owned_ast
Data Type : Number
Unit : Currency Annualised
Description:
As fixed assets age, their value diminishes because of wear and tear. This reduction in value needs to be reflected
in the profit & loss statement. Depreciation is the measure of this wear and tear of depreciable assets arising from
their use, passage of time or their obsolescence in the light of technology and market changes. A fixed asset is
depreciated till its effective life is exhausted. Depreciation also includes the amortisation of the purchase cost of
the asset over its expected useful life.
Section 32 of the Income Tax Act, 1961 has stipulated two conditions that are required to be fulfilled in order to
claim depreciation. These are ownership of the depreciable asset by the assessee and the use of the said asset for
the purpose of business.
Although depreciation is charged to the profit & loss statement, it is not paid to any third party. Being a non-cash
expense, it is retained by the company, i.e. in results in avoidance of cash outflow and increases the company’s free
cash. Such retained resources can be used for future reinvestment into the company to ensure at least the current
level of investments into assets.
If a company discloses the depreciation for a year but does not charge it to the profit & loss statement, CMIE
charges such an amount. This data field takes into consideration both, the amount of depreciation adjusted against
revaluation reserves and also any unprovided depreciation.
In this data field, depreciation/amortisation of intangible assets like goodwill, patent rights, etc on owned assets is
captured. Depreciation on leased assets is captured elsewhere.

April 15, 2019 ProwessIQ

D EPRECIATION ON PPE 335

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on PPE
Field : dep_ppe
Data Type : Number
Unit : Currency Annualised
Description:
Property, plant and equipment are tangible items that:
• are held for use in the production or supply of goods or services, for rental to others, or for administrative
purposes; and
• are expected to be used during more than one period.
Depreciation is a measure of the wearing out, consumption or other loss of value of a depreciable asset arising from
use, effluxion of time or obsolescence through technology and market changes. Depreciation is allocated so as to
charge a fair proportion of the depreciable amount in each accounting period during the expected useful life of the
asset. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total
cost of the item is depreciated separately.
As per Ind AS 16 & AS 10 on Property, Plant and Equipment’, the depreciation charge for each period shall be
recognised in profit and loss account.
This data field captures the depreciation charge on property, plant and equipment recognised by company in its
profit and loss account.

ProwessIQ April 15, 2019

336 A MORTISATION OF INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of intangible assets
Field : exp_intangibles_amort_for_yr
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation of intangible asset is the systematic allocation of the depreciable amount of an intangible asset over
its useful life.
Amortisation is similar to depreciation. Depreciation is charged on tangible assets over their useful life span.
Whereas amortisation is charged on intangible assets that would pay back in the future.
This data field reports total amount of amortisation charged on intangible assets during the year.

April 15, 2019 ProwessIQ

D EPRECIATION ON I NVESTMENT PROPERTY 337

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on Investment property
Field : dep_invt_property
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40 defines investment propety as,
Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee
under a finance lease) to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business.
Depreciation charge on an investment property is a systematic allocation of its cost over the useful life span.
This data field reports the depreciation charge on investment property recognised by company in its profit and loss
account.

ProwessIQ April 15, 2019

338 D EPRECIATION ON ASSETS GIVEN ON OPERATING LEASE ( EXCL . I NVESTMENT PROPERTIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on assets given on operating lease (excl. Investment properties)
Field : dep_leased_out_ast
Data Type : Number
Unit : Currency Annualised
Description:
If a company reports depreciation charges on leased out assets separately from depreciation on own assets, then
such charges are captured separately in this data field. This data field captures depreciation claimed by lessors of a
depreciable asset in all cases except for finance leases and hire purchase agreements.
Section 32 of the Income Tax Act, 1961 has stipulated two conditions that are required to be fulfilled in order to
claim depreciation. These are ownership of the depreciable asset by the assessee and the use of the said asset for
the purpose of business.
The word ’use’ for the purpose of claiming depreciation includes both active as well as passive users. Thus, it
is not essential that an asset is actively used by an assessee for his own business. Hence, if an assessee is in the
business of giving out machinery on hire, he would be entitled to claim depreciation thereon by virtue of being a
passive user. In the case of the Commissioner of Income Tax vs Shaan Finance Pvt. Ltd., it was held that where the
taxpayer is engaged in leasing business, it is entitled to an investment allowance (conditions for which are identical
to depreciation) on assets leased by it, since the requirements of ownership and use are fulfilled upon lease of the
assets in the course of business.
In the case of a sale & leaseback agreement, depreciation is allowed to the lessor on the written-down value of the
asset in the hands of the lessee, prior to the sale of the asset to the lessor.

April 15, 2019 ProwessIQ

D EPRECIATION ON ASSETS TAKEN ON FINANCE LEASE 339

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on assets taken on finance lease
Field : dep_leased_in_ast
Data Type : Number
Unit : Currency Annualised
Description:
Section 32 of the Income Tax Act, 1961 has stipulated two conditions that are required to be fulfilled in order to
claim depreciation. These are ownership of the depreciable asset by the assessee and the use of the said asset for
the purpose of business. Hence, in the case of lease agreements, it is usually the lessor who claims depreciation
charges on assets leased out.
In certain cases, however, the lessee is allowed to claim depreciation on assets it has taken on lease from lessors.
This data field captures depreciation charges claimed on assets taken on lease by companies.
A special bench of the Mumbai Income Tax Appellate Tribunal (SB) in the case of M/s. Indusind Bank held that
with respect to finance lease agreements, where the risks and rewards of ownership of assets lie with the lessee, it is
the lessee who is entitled to claim depreciation on the said assets. The lessee, in such cases, is the ’de facto’ owner
as against the lessor, who has only symbolic ownership of the asset.

ProwessIQ April 15, 2019

340 A DD : DEPRECIATION DISCLOSED BUT NOT PROVIDED FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Add : depreciation disclosed but not provided for the year
Field : dep_not_provided_for
Data Type : Number
Unit : Currency Annualised
Description:
There might be rare cases wherein which a company might decide not to provide for any depreciation in a particular
year, or it may provide short depreciation. This could be because the company had insufficient profits or were
incurring losses, or any other reason. In most of such cases, the concerned company does mention the value of the
depreciation that it did not provide or the shortfall in the depreciation that it provided for the year. CMIE captures
this information of the missing or short depreciation charge in this data-field.
As per the Companies Act, it is not mandatory for companies to provide for depreciation in the books of accounts.
However, if no provision is made for depreciation, the company is required to state that it has not provided for
depreciation. It is also required to compute the quantum of arrears of depreciation in accordance with section
205(2) of the Act and to disclose it in a note. Information regarding the non provision/short provision is also
available in the Auditor’s Report of the Company.

April 15, 2019 ProwessIQ

L ESS : TRANSFER FROM REVALUATION RESERVES 341

Table : Annual Financial Statements (IND-AS)

Indicator : Less: transfer from revaluation reserves
Field : dep_trf_frm_reval_resv
Data Type : Number
Unit : Currency Annualised
Description:
When a company revalues its assets, resulting in an increase in its book value, it creates a revaluation reserve on
the liabilities side of the balance sheet. This balances the balance sheet. Thereafter, when the company provides
for depreciation on the appreciated assets, the depreciation computed on the revalued assets is much higher than
earlier. The ’higher’ depreciation (or excess depreciation) because of the revaluation of assets is set off against the
revaluation reserves created at the time of the revaluation of assets. The revaluation reserves are reduced and the
excess depreciation is correspondingly reduced.
This data field captures this set-off of the excess depreciation against revaluation reserves.

ProwessIQ April 15, 2019

342 A MORTISATION OF DEFERRED LOSS ON SALE & LEASE BACK ( FINANCE LEASE )

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of deferred loss on sale & lease back (finance lease)
Field : amort_def_loss_fin_lease
Data Type : Number
Unit : Currency Annualised
Description:
A sale and leaseback transaction involves the sale of an asset by the vendor and the leasing of the same asset back
to the vendor.
As per Ind AS 17 & As 19 on Leases, if a sale and leaseback transaction results in a finance lease, any excess
or deficiency of sales proceeds over the carrying amount should not be immediately recognised as income or loss
in the financial statements of a seller-lessee. Instead, it should be deferred and amortised over the lease term in
proportion to the depreciation of the leased asset.
The amount of deferred loss on sale & leaseback of finance lease, amortised to the profit and loss account is
captured under this data-field.

April 15, 2019 ProwessIQ

L ESS : A MORTISATION OF DEFERRED GAIN ON SALE & LEASE BACK ( FINANCE LEASE ) 343

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Amortisation of deferred gain on sale & lease back (finance lease)
Field : amort_def_gain_fin_lease
Data Type : Number
Unit : Currency Annualised
Description:
A sale and leaseback transaction involves the sale of an asset by the vendor and the leasing of the same asset back
to the vendor.
As per Ind AS 17 & As 19 on Leases, if a sale and leaseback transaction results in a finance lease, any excess
or deficiency of sales proceeds over the carrying amount should not be immediately recognised as income or loss
in the financial statements of a seller-lessee. Instead, it should be deferred and amortised over the lease term in
proportion to the depreciation of the leased asset.
The amount of deferred gain on sale and leaseback of finance lease, amortised to the profit and loss account is
captured under this data-field.

ProwessIQ April 15, 2019

344 A MORTISATION OF DEFERRED EXPENDITURE

Table : Annual Financial Statements (IND-AS)

Indicator : Amortisation of deferred expenditure
Field : amortisation
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation is a system of spreading costs across a period over which the benefits of an expenditure are expected
to be reaped. It is usually done when a company undertakes a large one-time cost for a purpose that would reap
benefits not only during the year in which the expense was incurred, but over several years in the future. Typically,
such costs would include a licence or, preliminary expenses of a startup, or even expenses on a public issue, or
some large expenditure on the development of a product, etc.
Amortisation is similar to depreciation. Depreciation is charged on capital goods over their useful life span. Sim-
ilarly, amortisation is charged on other expenses that would yield a payback in the future. This data field reports
only the amount of expenses amortised during the year.
This data field does not capture the amortisation of intangible assets on the lines of depreciation. Such amortisation
of intangible assets is captured under the depreciation data field.
Amortisation charges can be further classified into amortisation pertaining to the following expenses:-
1. preliminary expenses
2. capital issue expenses
3. license fees

April 15, 2019 ProwessIQ

P RELIMINARY EXPENSES AMORTISED 345

Table : Annual Financial Statements (IND-AS)

Indicator : Preliminary expenses amortised
Field : prelim_exp_amort
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation is a system of spreading an expenditure across a period over which benefits of the said expenditure
are expected to be reaped. It is usually done when a company undertakes a large one-time cost for a purpose that
might not bear fruits during the year in which the expense was paid for, but over several years in the future.
Preliminary expenses are the expenses incurred before the incorporation of a company and the commencement of
its operations. They relate to the formation of an enterprise. Preliminary expenses usually include the following:-
1. legal costs and professional charges paid for drafting memorandum and articles of association
2. professional charges for consultation in incorporating a company
3. registration fees paid to the Registrar of Companies (ROC)
4. cost of printing of memorandum and articles of association and other statutory books
5. stamp duty on documents
6. any other expense incidental to the incorporation of and essential to the commencement of a company’s
operations
Since the company may not have matching income in the initial years, it may not write off the expenses in the
initial years in which they were incurred, but may amortise them over a period of time.
The portion of preliminary expenses amortised in a financial year is reported in this data field.

ProwessIQ April 15, 2019

346 C APITAL ISSUE EXPENSES AMORTISED

Table : Annual Financial Statements (IND-AS)

Indicator : Capital issue expenses amortised
Field : cap_issue_exp_amort
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation is a system of spreading costs across a period over which the benefits of the expenditure are expected
to accrue. It is usually done when a company undertakes a large one-time cost for a purpose that would bear fruits
only over several years in the future.
Capital issue expense refers to the expenditure a company may incur to raise capital through the capital markets.
Often, the expenditure on this could be large such as in large public offering of shares and the company may choose
to amortise these expenses over a period of time.
This data field captures the amount of capital issue expenses amortised during a financial year.

April 15, 2019 ProwessIQ

L ICENSE FEES AMORTISED 347

Table : Annual Financial Statements (IND-AS)

Indicator : License fees amortised
Field : licence_fees_amort
Data Type : Number
Unit : Currency Annualised
Description:
Companies may report one-time licence fees paid by them either as deferred revenue expenditure or may treat it
as an intangible asset and amortise it over a period. Where the company treats it as deferred revenue expenditure
CMIE reports the amortisation amount in this data field. On the other hand, if the licence fees are treated as an
intangible asset then the amortisation amount is reported under ’Deprecation’.
If a company pays licence fees every year, then this recurring expenditure is captured in the data-field ’Licence
fees’ under ’royalties, technical know-how fees, etc.’, and is not captured in this data field.

ProwessIQ April 15, 2019

348 P RODUCT DEVELOPMENT EXPENSES AMORTISED

Table : Annual Financial Statements (IND-AS)

Indicator : Product development expenses amortised
Field : prod_dev_amort
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation is a system of spreading costs across a period over which the benfits of a particular expenditure are
expected to be reaped. It is usually done when a company undertakes a large one-time cost for a purpose that would
bear fruits only over several years in the future.
This data-field captures the amount of product development expenses/promotional expenses amortised during a
year. Product development expenses are incurred for developing new products, processes, services or systems or
improving the existing ones.

April 15, 2019 ProwessIQ

P ROJECT EXPENSES AND PRE - OPERATIVE EXPENSES AMORTISED 349

Table : Annual Financial Statements (IND-AS)

Indicator : Project expenses and pre-operative expenses amortised
Field : proj_pre_op_amort
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation involves spreading costs across a period over which the benefits of a particular expenditure are ex-
pected to be reaped. It is usually done when a company undertakes a large one-time cost for a purpose that would
bear fruits only over several years in the future.
Project expenses are incurred during the setting of a new project by a company. Since the company may not have
matching income from such a project in the initial years, it may not write off the expenses in the year in which it
was incurred. Instead, it may decide to amortise them over a period of time during which it expects the benefits
thereof to accrue.
Companies used to report pre-operative/project expenses amortised during a year as a part of the schedule to
administrative expenses, other expenses, or deferred revenue expenses. Post the revised schedule VI, companies
disclose this breakup in the notes to accounts. The portion of pre-operative/project expenses amortised in a financial
year is reported in this data field.

ProwessIQ April 15, 2019

350 OTHER AMORTISATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Other amortisations
Field : oth_amort
Data Type : Number
Unit : Currency Annualised
Description:
Amortisation involves spreading costs across a period over which the benefits of an expenditure are expected to be
reaped. It is usually done when a company undertakes a large one-time cost for a purpose that would bear fruits
only over several years in the future.
This data field captures amortisation charged by the company on any expenditure that is not explicitly stated else-
where, i.e. apart from preliminary expenses, project expenses, capital issue expenses, licence fees or product
development expenses.
The portion of such other expenses amortised in a financial year is reported in this data field.

April 15, 2019 ProwessIQ

P ROVISION FOR I MPAIRMENT 351

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for Impairment
Field : prov_impairment
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
This data-field is a total of following items debited to company’s profit and loss account:
1. Allowance / impairment of inventories
2. Provisions for bad and doubtful advances & receivables
Allowance / impairment of inventories - Inventories should be valued at lower of Cost or Net Realisable Value.
Inventories are written down / impaired when its carrying amount is more than its Net Realisable Value (NRV).
Impairment of inventory is done by crediting inventory and debiting impairment loss to profit and loss account.
Provisions for bad and doubtful advances & receivables - When there is a default on credit given by a company, it
might sense that such a debt might never be recovered. Consequently, the company needs to make a provision for
such a potential loss.This is done by making an entry called a "provision for bad debts" on the expenses side of its
profit & loss account.

ProwessIQ April 15, 2019

352 A LLOWANCE / IMPAIRMENT OF INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / impairment of inventories
Field : prov_against_write_down_inventories
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per AS-2 & Ind AS-2 on ’Inventories’, inventories should be valued at lower of cost or net realisable value.
Inventories are written down / impaired to net realisable value when its carrying amount is more than its net
realisable value.
This data-field captures the impairment loss on inventories debited to profit and loss account.

April 15, 2019 ProwessIQ

P ROVISION FOR OBSCOLESCENCE OF RAW MATERIAL 353

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for obscolescence of raw material
Field : prov_obsolete_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
This data-field captures provision made for obscolescence of raw material.
Obsolete raw material refers to a raw material that is at the end of its product life cycle and has not seen any usage
for a set period of time usually determined by the industry. This type of raw materials has to be written down by
debited the loss to profit and loss account.

ProwessIQ April 15, 2019

354 P ROVISIONS FOR BAD AND DOUBTFUL ADVANCES & RECEIVABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Provisions for bad and doubtful advances & receivables
Field : prov_bad_debts
Data Type : Number
Unit : Currency Annualised
Description:
When there is a default on credit given by a company, it might sense that such a debt might never be recovered.
Consequently, the company needs to make a provision for such a potential loss. This is done by making an entry
called a "provision" on the expenses side of its profit & loss account.
This data field captures the aggregate value of all amounts debited to a company’s profit & loss account in order
to make provisions for bad and doubtful advances, investments and receivables. A corresponding entry for each
individual provision is recorded on the liabilities side of the company’s balance sheet.
This data field is the sum of the following two fields:
1. Provision for bad and doubtful advances (NPAs and NPIs)
2. Provision for bad and doubtful trade and other receivables
Each of these is captured individually.
Provisions are estimations of potential losses, and might not be accurate. It is possible that the actual losses might
be lower than what had been provided for. In such a case, the actual losses will be booked against the provision
created and the excess provision will be written back. If, on the other hand, the actual losses exceed the provision
created, the excess losses will be debitted to the company’s profit & loss account.

April 15, 2019 ProwessIQ

P ROVISION FOR BAD AND DOUBTFUL LOANS & ADVANCES ( INCLUDING NPAS AND NPIS ) 355

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for bad and doubtful loans & advances (including npas and npis)
Field : prov_bad_adv_by_banks_nbfc
Data Type : Number
Unit : Currency Annualised
Description:
The accounting principles of conservatism and prudence require that a company not only records losses incurred,
but also makes provisions for potential losses that might occur in the future. Whenever a default occurs on any credit
given by it, a company might sense that such a debt or a portion thereof might never be recovered. Consequently, the
company needs to make a provision for such a potential loss. This is done by making an entry called a "provision"
on the expenses side of its profit & loss account.
This data field captures the aggregate value of all amounts debited to a company’s profit & loss account in order
to make provisions for bad and doubtful advances. A corresponding entry is made on the liabilities side of the
company’s balance sheet.
This data field also includes the value of non-performing assets (NPAs) and non-performing investments (NPIs)
that have been debited to the profit & loss accounts of banks and non-banking finance companies (NBFCs).
Provisions are estimations of potential losses, and might not be accurate. It is possible that the actual losses might
be lower than what had been provided for. In such a case, the actual losses will be booked against the provision
created and the excess provision will be written back. If, on the other hand, the actual losses exceed the provision
created, the excess losses will be debitted to the company’s profit & loss account.

ProwessIQ April 15, 2019

356 A LLOWANCE / PROVISION FOR IMPAIRMENT OF TRADE AND OTHER RECEIVABLES ( EXCLG LOANS & ADV.)

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance/provision for impairment of trade and other receivables (exclg loans &
adv.)
Field : prov_bad_debtor
Data Type : Number
Unit : Currency Annualised
Description:
As per the accounting principles of conservatism and prudence, a company should not only record losses incurred,
but also make provisions for losses that might occur in the future. This helps the company portray a true and fair
picture of its performance and state of affairs.
Whenever a default occurs on any credit given by it, a company might sense that such a debt or a portion thereof
might never be recovered. Consequently, the company needs to make a provision for such a potential loss. This is
done by making an entry called a "provision" on the expenses side of its profit & loss account.
This data field captures the aggregate value of all amounts debited to a company’s profit & loss account in order
to make provisions for doubtful trade receivables (sundy debtors/debtors for goods sold and services rendered). It
also includes provisions made for other doubtful receivables which can not be captured elsewhere. A corresponding
entry is made on the liabilities side of the company’s balance sheet.
Since provisions are estimations of potential losses, they are not necessarily accurate. It is possible that in due
course of time, the actual losses icurred might be lower than what had been provided for. In such a case, the actual
losses will be booked against the provision created and the excess provision will be written back. If, on the other
hand, the actual losses exceed the provision created, the excess losses will be debited to the company’s profit &
loss account.

April 15, 2019 ProwessIQ

P ROVISIONS EXCLUDING IMPAIMENT 357

Table : Annual Financial Statements (IND-AS)

Indicator : Provisions excluding impaiment
Field : total_provisions_excl_impairment
Data Type : Number
Unit : Currency Annualised
Description:
The accounting principles of conservatism and prudence require that companies not only record losses that have
been incurred, but also make provisions for potential losses. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future.
Provisions are estimations of potential losses, and might not be accurate. It is possible that the actual losses might
be lower than what had been provided for. In such a case, the actual losses will be booked against the provision
created and the excess provision will be written back. If, on the other hand, the actual losses exceed the provision
created, the excess losses will be debited to the company’s profit & loss account.
This data field captures the aggregate value of all provisions excluding provision for impairment debited to a
company’s profit & loss account.

ProwessIQ April 15, 2019

358 P ROVISION FOR ESTIMATED LOSSES ON ONEROUS CONTRACTS

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for estimated losses on onerous contracts
Field : prov_estimated_loss_on_contracts
Data Type : Number
Unit : Currency Annualised
Description:
The definition of ’onerous contracts’ is covered in the text of Accounting Standard 29 (AS-29) issued by the Insti-
tute of Chartered Accountants of India (ICAI). It is defined as a contract in which the unavoidable costs of meeting
the obligations under the contract exceed the economic benefits expected to be received under it. ’Unavoidable
costs’ would refer to the lower of the cost of fulfilling the said contract and any compensation/penalty arising from
the failure to fulfill it.
An example of an onerous contract would be the case of a company having entered into a contract to supply goods to
another party at a fixed rate throughout an agreed period. If during the course of this period, the cost of production
of the said product goes up, then the contract will become onerous.
As per AS-29, if a company has a contract that is onerous, the present obligation under the contract is required to
be recognised and measured. However, a provision will be recognised only if the enterprise has a present obligation
due to a past event, if it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation, and if it is possible to make a reliable estimate of the amount of obligation.
This data field is used to capture the provision created by a company in its profit & loss account in order to account
for estimated losses on onerous contracts.

April 15, 2019 ProwessIQ

A LLOWANCE / PROVISIONS FOR OTHER CONTINGENCIES 359

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / provisions for other contingencies
Field : prov_other_conting
Data Type : Number
Unit : Currency Annualised
Description:
The accounting principles of conservatism and prudence require that companies not only record losses that have
been incurred, but also make provisions for potential losses. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future.
Provisions are estimations of potential losses, and might not be accurate. It is possible that the actual losses might
be lower than what had been provided for. In such a case, the actual losses will be booked against the provision
created and the excess provision will be written back. If, on the other hand, the actual losses exceed the provision
created, the excess losses will be debited to the company’s profit & loss account.
This data field captures the provision for other contingencies debited to a company’s profit & loss account.

ProwessIQ April 15, 2019

360 W RITE - OFFS

Table : Annual Financial Statements (IND-AS)

Indicator : Write-offs
Field : write_offs
Data Type : Number
Unit : Currency Annualised
Description:
Companies write-off assets or claims they have on others when they believe that such claims are unrecoverable or
that the assets are worthless. Typically, they write off balance sheet items - assets. Thus, a company may write off
an asset that it has no use or value for.
Write-offs are distinct from provisions. A provision is made for a possible future liability such as a contingent
liability, which has the possibility of becoming a liability in the future. Provisions are also made for assets such as
loans or advances that are not recoverable. This is not the same but is similar to write-offs. Writing off an asset
would essentially involve the removal of an asset from the balance sheet by passing a debit entry in the profit &
loss account.
Write-offs are similar to provisions but they are more conclusive in their belief that the debt, claim, etc are not
recoverable. Both provisions and write-offs have the same impact on the profits of the company. However, while
provisions are qualitatively tentative, write-offs are more conclusive regarding the non-recoverability of a debt.
Provisions are captured separately by CMIE.
Overburden removal cost is reported by mining companies. Generally all coal mining companies report such an
expense in their profit & loss statement. This amount is reported under write-offs.
However any write-off reported by companies due to exceptional circumstances such as a write off due to termina-
tion of a contract etc. is classified by CMIE as an extraordinary expense and not reported under write offs.

April 15, 2019 ProwessIQ

BAD TRADE RECEIVABLES , CLAIMS , ADVANCES AND OTHER RECEIVABLES WRITTEN OFF 361

Table : Annual Financial Statements (IND-AS)

Indicator : Bad trade receivables, claims, advances and other receivables written off
Field : bad_debts_claims_adv_w_off
Data Type : Number
Unit : Currency Annualised
Description:
During the normal course of business, a company may sell its products on credit or extend loans and advances to
other entities. There might be instances where the company might not be able to recover the entire amount from
the parties to whom goods were sold on credit or advances have been given. As a result, the company might seek
to write off such amounts which they deem irrecoverable. Similarly, banks write off those non-performing assets
which have been identified as loss assets.
This data field captures the value of debtors or advances and claims that were written off by the company in a year.
It captures the actual write offs and not the provisions for bad debts. Provisions are captured separately. Such write
offs are generally reported as bad debts written off, doubtful claims written off, or loans and advances written off.
The data entered in this data field is the sum of ’bad debts written off’, ’claims written off’ and ’advances written
off’ by the company during the year. The amount written off under each of these heads is captured individually.

ProwessIQ April 15, 2019

362 BAD TRADE RECEIVABLES WRITTEN OFF / BAD DEBTS WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Bad trade receivables written off / bad debts written off
Field : bad_debts_w_off
Data Type : Number
Unit : Currency Annualised
Description:
There might be instances wherein which a company might not be able to recover outstanding dues or a portion
thereof from its debtors. This could happen due to reasons like the debtor going bankrupt, due to a dispute pertain-
ing to the payment, etc. In such cases where the company is certain that the amount or a part thereof is not likely
to be recovered, it may choose to write off such an amount as a bad debt. This ensures that its assets are not stated
higher than the amount that it can actually expect to recover, in keeping with the accounting concept of prudence.
Writing off bad debts essentially results in reducing the balance outstanding against debtors and the booking of this
reduction as an expense/loss item in the profit & loss statement.
This data field captures the value of bad debts that were written off by the company in a year. This data field
captures the actual write offs and not the provisions for bad debts. Provisions are captured separately.

April 15, 2019 ProwessIQ

L OANS & ADVANCES WRITTEN OFF 363

Table : Annual Financial Statements (IND-AS)

Indicator : Loans & advances written off
Field : adv_w_off
Data Type : Number
Unit : Currency Annualised
Description:
A company might have a degree of certainty about the irrecoverability of an advance given to another entity or a
portion thereof. In such a case it may choose to take such an amount off the balance sheet in order to ensure that its
assets are not stated higher than the amount that it can actually expect to recover, in keeping with the accounting
concept of prudence.
This data field captures the value of advances that were written off by the company in a year. This data-field
captures the actual write offs and not the provisions for advances. Provisions are captured separately.

ProwessIQ April 15, 2019

364 OTHER RECEIVABLES INCLUDING CLAIMS WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Other receivables including claims written off
Field : claims_w_off
Data Type : Number
Unit : Currency Annualised
Description:
A company might choose to write off claims or a part thereof when it is reasonably certain that it is not recoverable.
This would be in keeping with the accounting principle of prudence.
This data field captures the value of claims that were written off by the company in a year. This data field captures
the actual write offs and not the provisions for claims.

April 15, 2019 ProwessIQ

PPE / INTANGIBLE ASSETS WRITTEN OFF 365

Table : Annual Financial Statements (IND-AS)

Indicator : PPE / intangible assets written off
Field : ast_w_off
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of fixed assets, capital work in progress, pre-operative expenses (pending
allocation/capitalisation), that have been written off in a particular year. Companies write off their assets when they
perceive that they have become unusable or would not fetch any resale or scrap value.

ProwessIQ April 15, 2019

366 B IOLOGICAL ASSETS OTHER THAN BEARER PLANTS WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Biological assets other than bearer plants written off
Field : bio_asset_excl_bearer_plant_w_off
Data Type : Number
Unit : Currency Annualised
Description:
A biological asset is a:
• Living animal; or
• Plant.
A group of biological assets is an aggregation of similar living animals or plants.
This data field captures biological assets other than bearer plant written off during the reporting period by the entity.
An asset is written off when it is no longer useable by the entity and the value of which cannot be recovered either
through continuing use or through a sale.

April 15, 2019 ProwessIQ

I NVENTORIES WRITTEN OFF / WRITTEN DOWN 367

Table : Annual Financial Statements (IND-AS)

Indicator : Inventories written off / written down
Field : exp_inventories_woff_wdown
Data Type : Number
Unit : Currency Annualised
Description:
Inventories are assets:
(a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form
of materials or supplies to be consumed in the production process or in the rendering of services
Entities write-off inventory when it becomes obsolete or is spoiled. In a way it is recognition of specific inventory
loss. It can be written-off for various reasons. For example, electronics with outdated technology or clothing which
is out of fashion.
This data field captures the value of inventories that are written off by the company in a year. These are actual losses
and are not provisions for inventory obsolescence or impairment. Provisions are captured separately elsewhere.

ProwessIQ April 15, 2019

368 I NVESTMENT P ROPERTY WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Investment Property written off
Field : invt_property_w_off
Data Type : Number
Unit : Currency Annualised
Description:
’Investment property’ is property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business.
Entities write off an asset when it is no longer usable or has become obsolete. For example, if an asset is damaged
and its working condition cannot be restored then that asset needs to be written off from the books of accounts.
This data field refers to the amount of investment property written-off during the financial year.

April 15, 2019 ProwessIQ

OTHER ASSETS WRITTEN OFF 369

Table : Annual Financial Statements (IND-AS)

Indicator : Other assets written off
Field : oth_w_off
Data Type : Number
Unit : Currency Annualised
Description:
This data field refers to all amounts written off by the company other than debts, claims, advances and fixed assets
written off as these are covered specifically elsewhere. Other items write-off would generally include investments,
sundry balances, TDS receivable, deposits etc.

ProwessIQ April 15, 2019

370 OTHER CAPITALISATION

Table : Annual Financial Statements (IND-AS)

Indicator : Other capitalisation
Field : oth_capitalisation
Data Type : Number
Unit : Currency Annualised
Description:
As per accounting norms, current expenses incurred on and during the setting up of a new plant or a new project
upto the date of the commercial production of the plant are considered as part of the capital cost of the project.
In accounting terms, they are capitalised. This data field captures the expenses capitalised by a company during a
year, except wages and salaries and interest expenses capitalised as these are captured separately elsewhere.
If an expense head is reported by the company as net of expenses capitalised, then CMIE adds the capitalisation
amount into the expense head and reports the same on a gross basis in the relevant expense data field. Correspond-
ingly, it also reports the expenses capitalised amount separately in the relevant expenses capitalised data field.
Other expenses capitalised, captured in this data field, include delivery and handling costs, installation costs, pro-
fessional fees and administrative costs.

April 15, 2019 ProwessIQ

OTHER EXPENSES TRANSFERRED TO DRE 371

Table : Annual Financial Statements (IND-AS)

Indicator : Other expenses transferred to DRE
Field : oth_trf_to_dre
Data Type : Number
Unit : Currency Annualised
Description:
When the benefits of certain revenue expenditure incurred by a company during a year are expected to accrue not
only in the year in which these expenses were incurred but also in the subsequent years then, these expenses are not
charged to the profit and loss account in the year in which they are incurred. Instead, the amount is transferred to the
balance sheet as a deferred revenue expenditure. The expenditure (which is in the nature of revenue expenditure)
is considered as a capital expenditure.
Expenses considered as deferred revenue expenditure, other than expenses on wages & salaries and on interest
during a year is captured in this field. Deferred revenue expenditure on wages & salaries and interest are captured
separately elsewhere.

ProwessIQ April 15, 2019

372 E XPENSES CHARGED TO OTHER EXPENDITURE HEADS

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses charged to other expenditure heads
Field : charged_to_oth_heads
Data Type : Number
Unit : Currency Annualised
Description:
The need for this data field arises when a company reports different amount for a similar expense in its P&L account
and in other statutory reports. This has been mostly observed in case of research and development expenses.
Many times companies report research and development expenses in directors report but these are not charged
separately to profit and loss account or the amount is not similar to that in the directors’ report. Hence the value of
R& D expense as reported in the directors’ report is captured into’Research and development expenses’ indicator
and simultaneously the difference in the amount between the two reports is reduced from Totalexpenses through
the field ’Expenses charged to other expenditure heads’ so that the total ofExpenses does not inflate.
The need for this data field also arises when a company presents its accounts with entries such as “transferred to
other expense heads” under a list of expenses and it is not possible to discern as to from which particular expense
the transfer has been made. In such cases, Prowess reports the amount of transfer in this data field.

April 15, 2019 ProwessIQ

M ATERIAL / EXCEPTIONAL EXPENSES 373

Table : Annual Financial Statements (IND-AS)

Indicator : Material / exceptional expenses
Field : exceptional_exp
Data Type : Number
Unit : Currency Annualised
Description:
Ind-AS 1 requires an entity to disclose nature and amount of items of income or expense that are material, separately
in its profit and loss account. Further Ind-AS 1 states that the size or nature of the item, or combination of both,
could determine whether it is material or not. An entity may decide whether an item is material to its operations
based on size or nature of the transaction. Entities use the words "material items" or "exceptional items" in their
profit & loss account to distinguish these material items from the other items.
It may so happen that an expense which is material or exceptional for an entity may not be material or exceptional
for another entity. It is even possible that classification of an item as material or exceptional may change on year to
year basis for the same entity.
CMIE captures following items as material/ exceptional expenses, based on the nature of sources of such expense,
irrespective of the classification of such items as material or exceptional items by entities:
1. Impairment of non-current non-financial assets
2. Allowance / provision for impairment on investment in group companies
3. Loss on corporate and debt restructuring
4. Loss on sale of investment in subsidiary, associates & JV
5. Fair value loss on retained interest in a subsidiary, associate or JV
6. Fair value loss on step acquisition of a subsidiary
7. Loss on disposal of non-current non-financial assets
8. Loss on revaluation of PPE / intangible assets
9. Loss due to change in valuation and accounting policies
10. Fair value loss on re-measurement of contingent / deferred consideration
11. Loss due to fire and natural calamities
12. Income tax adjustments of earlier years
13. Tax expenses of exceptional items
14. Other material / exceptional expenses
In other words, even if an entity has not classified any of the above items as material or exceptional, CMIE captures
all the above expenses as material/ exceptional item as a part of its normalisation. This normalisation facilitates
comparison of such expenses across all entities or over the time for the same entity.
If an entity reports material/ exceptional item of expense which cannot be captured in any of the above data fields,
but CMIE is of the opinion that such item is material or exceptional item, then it is classified under the data field
"Other exceptional items".

ProwessIQ April 15, 2019

374 M ATERIAL / EXCEPTIONAL EXPENSES

This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I MPAIRMENT OF NON - CURRENT NON - FINANCIAL ASSETS 375

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of non-current non-financial assets
Field : loss_impair_ast
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field is
one of the components of ’Extra-ordinary expenses’, and captures the value of a companies losses arising due to
impairment of assets.
Any loss arising on account of impairment in the value of an asset is captured in this data field. An asset is said
to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost of an asset as
reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and recoverable value of
an asset is usually the higher of either the net selling price or its value derived from estimates of discounted future
cash flows from the asset. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by
the Institute of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

376 I MPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of property, plant and equipment
Field : loss_impair_ppe
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on property, plant & equipment recorded by company in its profit &
loss a/c.

April 15, 2019 ProwessIQ

I MPAIRMENT OF INTANGIBLE ASSETS 377

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of intangible assets
Field : loss_impair_intng_asset
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on ’Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on intangible assets like goodwill, copyrights, patents, trademarks,
brands, technical know-how and licences recorded by company in its profit & loss a/c.

ProwessIQ April 15, 2019

378 I MPAIRMENT OF GOODWILL

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of goodwill
Field : impair_goodwill
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
A company’s goodwill can undergo impairment due to various reasons, some of which are adverse economic or
legal environment, effect of adverse interest rate movements, effect of plans to discontinue or restructure operations,
and negative reputation-hurting news.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on goodwill recorded by company in its profit & loss a/c.

April 15, 2019 ProwessIQ

I MPAIRMENT OF CWIP 379

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of CWIP
Field : impair_cwip
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on capital work in progress recorded by company in its profit & loss
a/c.

ProwessIQ April 15, 2019

380 I MPAIRMENT OF INVESTMENT P ROPERTY

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of investment Property
Field : impair_invest_property
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on investment property recorded by company in its profit & loss a/c.

April 15, 2019 ProwessIQ

I MPAIRMENT ON ASSETS CLASSIFIED AS HELD FOR SALE 381

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment on assets classified as held for sale
Field : impair_assets_cl_held_sale
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on asset classified as held for sale recorded by company in its profit &
loss a/c.

ProwessIQ April 15, 2019

382 I MPAIRMENT OF BIOLOGICAL ASSETS OTHER THAN BEARER PLANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of biological assets other than bearer plants
Field : impair_bio_assets_excl_bearer_plant
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on biological assets other than bearer plants recorded by company in
its profit & loss a/c.

April 15, 2019 ProwessIQ

I MPAIRMENT OF OTHER NON - FINANCIAL ASSETS 383

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of other non-financial assets
Field : impair_oth_non_fin_assets
Data Type : Number
Unit : Currency Annualised
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross asset value less cumulative depreciation) and recoverable
value of an asset is usually the higher of either the net selling price or its value derived from estimates of discounted
future cash flows from the asset.
As per Ind-AS 36 & AS-28 on Impairment of Assets’, when an asset is impaired, the company has to record a loss
in the profit & loss a/c and decrease the value of the assets in the balance sheet.
This data-field captures the impairment loss on non-financial assets other than PPE ,intangible assets, CWIP, in-
vestment property, asset classified as held for sale & biological assets other than bearer plants recorded by company
in its profit & loss a/c.

ProwessIQ April 15, 2019

384 A LLOWANCE / PROVISION FOR IMPAIRMENT ON INVESTMENT IN GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / provision for impairment on investment in group companies
Field : adj_carrying_amt_invest_group_cos
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the provisions made by a company for any adjustment to the carrying amount of investments
in group companies. If an associate company is not consolidated, then its valuation should be done in accordance
with Accounting Standard 13, else it is to be dealt with as per Accounting Standard 28.
As per Accounting Standard 13 (AS-13), current investments are to be valued at lower of cost of acquisition or fair
value/market value. Hence, if the market value is lower than the cost, a provision for adjustment to the carrying
amount of the said investment needs to be created, which will effectively result in a reduction in its value. Long
term investments are to be recorded at cost, even if there is a fluctuation in the market value. However, if the
management deems that there is a reduction in the value of the investment which is permanent in nature, then a
provision is made in the books to the extent of the shortfall in value. Going ahead, if the value of the investment
turns out to higher than such a diminished value, then the provision for adjustment will need to be reversed. Hence,
the treatment of investment in an associate which is not consolidate will depend on whether the investment qualifies
as a current or a long term investment.
The accounting treatment of associate companies which are consolidated, however, is different. As per AS-28,
such companies are to be valued as per the equity method. Under the equity method, the investment in an associate
is initially recognised at cost and the carrying amount is increased or decreased to include the investor’s share of
the profit/loss arising on the investment after the date of acquisition. Distributions received from an investee result
in a reduction in the carrying amount of the investment.

April 15, 2019 ProwessIQ

A LLOWANCE / PROVISION FOR IMPAIRMENT ON INVESTMENT IN SUBSIDIARY 385

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / provision for impairment on investment in subsidiary
Field : prov_impair_invest_gp_subsi
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures impairment loss on investment in subsidiary.
An impairment loss is recognised for the amount by which an asset’s or cash-generating unit’s carrying amount
exceeds its recoverable amount to determine the recoverable amount, management estimates expected future cash
flows from each asset or cashgenerating unit and determines a suitable interest rate in order to calculate the present
value of those cash flows. In the process of measuring expected future cash flows, management makes assumptions
about future operating results. These assumptions relate to future events and circumstances. The actual results may
vary, and may cause significant adjustments to the Group’s assets.
For example: Cipla Ltd. for the year ended March, 2017 re-assessed the carrying value of investment in its
subsidiary and recorded impairment charge of Rs. 251.41 Crore, since its subsidiary decided to reposition the
Biotechnology business to explore new business development opportunities including in-licensing to de-risk future
investments in the segment without solely relying on in-house development.

ProwessIQ April 15, 2019

386 A LLOWANCE / PROVISION FOR IMPAIRMENT ON INVESTMENT IN JV

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / provision for impairment on investment in JV
Field : prov_impair_invest_gp_jv
Data Type : Number
Unit : Currency Annualised
Description:
A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to
the net assets of the arrangement.
After application of the appropriate accounting method for investment in associates and joint venture, the Group
determines whether it is necessary to recognise an impairment loss on its investment in its associate or joint ven-
ture. At each reporting date, the Group determines whether there is objective evidence that the investment in the
associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment
as the difference between the recoverable amount of the associate or joint venture and its carrying value, and then
recognises the loss in the statement of profit or loss.
This data-field captures the impairment loss on investment in joint venture recognised in profit and loss account.

April 15, 2019 ProwessIQ

A LLOWANCE / PROVISION FOR IMPAIRMENT ON INVESTMENT IN AN ASSOCIATE 387

Table : Annual Financial Statements (IND-AS)

Indicator : Allowance / provision for impairment on investment in an associate
Field : prov_impair_invest_gp_associate
Data Type : Number
Unit : Currency Annualised
Description:
An associate is an entity over which the investor has significant influence.
After application of the appropriate accounting method for investment in associates and joint venture, the Group
determines whether it is necessary to recognise an impairment loss on its investment in its associate or joint ven-
ture. At each reporting date, the Group determines whether there is objective evidence that the investment in the
associate or joint venture is impaired. If there is such evidence, the Group calculates the amount of impairment
as the difference between the recoverable amount of the associate or joint venture and its carrying value, and then
recognises the loss in the statement of profit or loss.
This data-field captures the impairment loss on investment in associates recognised in profit and loss account.

ProwessIQ April 15, 2019

388 L OSS ON CORPORATE AND DEBT RESTRUCTURING

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on corporate and debt restructuring
Field : loss_corp_debt_restruc
Data Type : Number
Unit : Currency Annualised
Description:
This field captures loss on corporate and debt restructuring of reporting entity
Corporate restructuring is a corporate action taken to significantly modify the structure or the operations of the
company. This usually happens when a company is facing significant problems and is in financial jeopardy. Often,
the restructuring is referred to the ways to reduce the size of the company and make it small. Corporate restructuring
is essential to eliminate all the financial troubles and improve the performance of the company.
Under a debt restructuring scheme, financially distressed entity enter into an agreement with bankers, creditors,
vendors, tax authorities etc to renegotiate payment terms in orderto avoid bankruptcy.
Each restructuring process results in a gain/loss for the entity. Sometimes, resructuring may result into loss for
restructuring entity. Such loss on restructuring presented by entity in its statement of profit and loss is captured
under this data field

April 15, 2019 ProwessIQ

L OSS ON SALE OF INVESTMENT IN SUBSIDIARY, ASSOCIATES & JV 389

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on sale of investment in subsidiary, associates & JV
Field : exp_loss_sale_long_term_inv_subsi
Data Type : Number
Unit : Currency
Description:
This field records loss on sale of investment in subsidiary, associate and joint venture.
If a parent loses control of a subsidiary, it shall:
• derecognise the assets (including any goodwill) and liabilities of the subsidiary at their carrying amounts at
the date when control is lost;
• recognise the fair value of consideration received;
• reclassify to profit or loss, or transfer directly to retained earnings the amounts recognised in other compre-
hensive income in relation to the subsidiary;
• recognise any resulting difference as a gain or loss in the profit & loss account.
It is to be noted that any disposal of interest in a subsidiary, which does not result in loss of control is accounted as
an equity transaction and no gain or loss is recognised in profit or loss account.
Associates and Joint Venture - Reduction / sale of stake in associate or joint venture requires recognition of gain
or loss in profit and loss account . Such loss on partial / complete disposal of interest in associates or joint venture
alongwith loss on sale of investment in subsidiary is captured in this field.

ProwessIQ April 15, 2019

 R ECLASSIFICATION OF TRANSLATION AND OTHER LOSS /( GAIN ) FROM EQUITY ON
390 DISPOSAL / DERECOGNITION OF FOREIGN OPERATION

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of translation and other loss/(gain) from equity on
disposal/derecognition of foreign operation
Field : recl_transl_loss_disp_frgn_oper_frm_eqty
Data Type : Number
Unit : Currency Annualised
Description:
This data field records the translation loss (including, if applicable, losses on related hedges) which is reclassified
from equity to profit and loss account on disposal/derognition of a foriegn operation.
Ind AS 21 on The Effects of Changes in Foreign Exchange Rates’ prescribes that, On the disposal of a foreign
operation, the cumulative amount of the exchange differences relating to that foreign operation, recognised in other
comprehensive income and accumulated in the separate component of equity, shall be reclassified from equity to
profit or loss (as a reclassification adjustment) when the gain or loss on disposal is recognised .
In addition to the disposal of an entity’s entire interest in a foreign operation, the following partial disposals are
accounted for as disposals:
• when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regard-
less of whether the entity retains a noncontrolling interest in its former subsidiary after the partial disposal;
and
• when the retained interest after the partial disposal of an interest in a joint arrangement or a partial disposal of
an interest in an associate that includes a foreign operation is a financial asset that includes a foreign operation
An entity may dispose or partially dispose of its interest in a foreign operation through sale, liquidation, repayment
of share capital or abandonment of all, or part of, that entity. A write-down of the carrying amount of a foreign
operation, either because of its own losses or because of an impairment recognised by the investor, does not consti-
tute a partial disposal. Accordingly, no part of the foreign exchange gain or loss recognised in other comprehensive
income is reclassified to profit or loss at the time of a write-down.

April 15, 2019 ProwessIQ

L OSS ON DILUTION / PARTIAL SALE OF INTEREST IN SUBSIDIARY, ASSOCIATE & JV 391

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on dilution/partial sale of interest in subsidiary, associate & JV
Field : loss_dil_int_subs_assoc_jv
Data Type : Number
Unit : Currency Annualised
Description:
This field records loss on dilution/partial sale of interest in subsidiary, associates and joint venture.
Subsidiary - In case of a subsidiary, the group may reduce its interest in a subsidiary such that it losses control and
it is either carried as an associate or joint venture or available for sale investment in its balance sheet.
As per Ind AS 110 and Ind AS 27, Consolidated and Separate Financial statements’, a partial disposal of an interest
in a subsidiary in which parent losses control triggers recognition of gain or loss on such sale of interest in profit
and loss account. Gain arising from partial disposal of subsidiary resulting in loss of control, which is recorded
statement of profit and loss account is captured in this field.
It is to be noted that any disposal of interest in a subsidiary, which does not result in loss of control is accounted as
an equity transaction and no gain or loss is recognised.
Associates and Joint Venture - As per Ind AS 28 - Investment in Associates and Joint Venture’, any reduced stake
in associate or joint venture requires recognition of gain or loss in profit and loss account . Such loss on partial
disposal of interest in associates or joint venture is captured in this field.

ProwessIQ April 15, 2019

392 FAIR VALUE LOSS ON RETAINED INTEREST IN A SUBSIDIARY, ASSOCIATE OR JV

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value loss on retained interest in a subsidiary, associate or JV
Field : fvloss_retained_int_subs_assoc
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind AS 27 - Separate Financial Statements, a partial disposal of an interest in a subsidiary in which the
parent losses control triggers re-measurement.The retained interest is re-measured to fair value and any such gain
or loss is recognized in profit and loss account.
As per Ind AS 28 - Investment in associates and joint venture, when an investor losses significant influence over
an associate, the investor needs to measure any retained interest at fair value. Such re-measurement gain or loss is
recognised in profit and loss account.
This data field records fair value loss on re-measurement of any interest retained in a subsidiary or associate.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

FAIR VALUE LOSS ON STEP ACQUISITION OF A SUBSIDIARY 393

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value loss on step acquisition of a subsidiary
Field : fvloss_step_acq_subs
Data Type : Number
Unit : Currency Annualised
Description:
An acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the
acquisition date. For example, on 31 December 20XX, Entity A holds a 35 per cent non-controlling equity interest
in Entity B. On that date, Entity A purchases an additional 40 per cent interest in Entity B, which gives it control of
Entity. Ind AS 103-Business Combination, refers to such a transaction as a business combination achived in stages,
sometimes also as a ’Step Acquisition’
In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the
acquiree at its acquisition-date fair value and recognise the resulting gain or loss, if any, in profit or loss or other
comprehensive income, as appropriate.
Such fair value loss on step acquisition of a subsidiary, reported by entity in its profit and loss account is captured
under this data field.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

394 L OSS ON DISPOSAL OF NON - CURRENT NON - FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of non-current non-financial assets
Field : loss_sale_ast
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field is
one of the components of ’Extra-ordinary expenses’, and captures the value of a companies losses arising on the
sale of assets.
As per Accounting Standard 10 (AS-10) issued by the Institute of Chartered Accountants of India (ICAI), if the
value at which a company sells its asset is less than the value at which it appears in the company’s books of
accounts, then the difference (which is a loss) is charged to the profit & loss account in the year in which the asset
was sold. CMIE classifies such a loss as an extraordinary expense.
With the intention of producing or providing goods or services, a company acquires fixed assets. In the normal
course of business, such assets are not for sale. Therefore, the sale of a fixed asset is extra-ordinary, even if it
arises frequently and is of a large amount. It is for this reason that any loss on sale of a fixed asset is treated as an
extra-ordinary item by CMIE and is reported in this data field.
Loss on sale of business is also reported here. However, loss on discarded assets is reported under "Assets written
off". In case of sale of a revalued asset, if the loss is on an increase in the value of the asset due to its revaluation,
then such loss is adjusted directly against the revaluation reserve.

April 15, 2019 ProwessIQ

L OSS ON DISPOSAL OF PPE & I NTANGIBLE ASSETS 395

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of PPE & Intangible assets
Field : loss_on_disposal_ppe_intang_asst
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 10 ’Property, Plant and Equipment’ the gain or loss arising from the disposal of an item of property,
plant and equipment shall be included in profit or loss when the item is disposed & derecognised. Gains shall not
be classified as revenue.
As per AS 26 ’Intangible Assets’, Gains or losses arising from the retirement or disposal of an intangible asset
should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and
should be recognised as income or expense in the statement of profit and loss.
Usually, PPE & Intangible assets are held with the intention of being used to produce goods or services. It is not
held for sale in the normal course of business. Thus, the sale of PPE is not considered to be the main business
activity of an entity. And therefore, loss on disposal of PPE & Intangible assets is treated as an exceptional expense
This data-field captures total loss on disposal of PPE & Intangible asset

ProwessIQ April 15, 2019

396 L OSS ON DISPOSAL OF PPE

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of PPE
Field : loss_sale_ppe
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 10 ’Property, Plant and Equipment’ the gain or loss arising from the disposal of an item of property,
plant and equipment shall be included in profit or loss when the item is disposed & derecognised. Gains shall not
be classified as revenue.
Usually, PPE is held with the intention of being used to produce goods or services. It is not held for sale in the
normal course of business. Thus, the sale of PPE is not considered to be the main business activity of an entity and
therefore, loss on disposal of PPE is treated as an exceptional expense and captured under this data field.

April 15, 2019 ProwessIQ

L OSS ON DISPOSAL OF INTANGIBLE ASSETS 397

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of intangible assets
Field : loss_sale_intng_asset
Data Type : Number
Unit : Currency Annualised
Description:
As per AS 26 ’Intangible Assets’, Gains or losses arising from the retirement or disposal of an intangible asset
should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and
should be recognised as income or expense in the statement of profit and loss.
Usually, Intangible assets are held with the intention of being used to produce goods or services. It is not held for
sale in the normal course of business. Thus, the sale of PPE is not considered to be the main business activity of
an entity and therefore loss on disposal of Intangible assets is treated as an exceptional expense and captured under
this data field.

ProwessIQ April 15, 2019

398 L OSS ON DISPOSAL OF BIOLOGICAL ASSETS OTHER THAN BEARER PLANT

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of biological assets other than bearer plant
Field : loss_disp_bio_asset_excl_bearer_plant
Data Type : Number
Unit : Currency Annualised
Description:
A biological asset is a:
• Living animal; or
• Plant.
A group of biological assets is an aggregation of similar living animals or plants.
Usually, biological assets are not held for sale in the normal course of business. Thus, sale of biological assets other
than bearer plants is not considered to be the main business activity of an entity and therefore, loss from disposal of
a biological asset other than a bearer plant is treated as an exceptional expense and captured under this data field.

April 15, 2019 ProwessIQ

L OSS ON DISPOSAL OF INVESTMENT PROPERTIES 399

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of investment properties
Field : loss_disp_invest_prop
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind AS 40 "Investment Property", Gains or losses arising from the retirement or disposal of investment
property shall be determined as the difference between the net disposal proceeds and the carrying amount of the
asset and shall be recognised in profit or loss in the period of the retirement or disposal.
Usually, investment property is held with the intention of being used to earn rentals or for capital appreciation or
both. It is not held for sale in the normal course of business.Thus, sale of investment property is not considered to
be the main business activity of an entity and therefore, loss from disposal of an investment property is treated as
an exceptional expense and captured under this data field.

ProwessIQ April 15, 2019

400 L OSS ON DISPOSAL OF NON - CURRENT ASSETS HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of non-current assets held for sale
Field : loss_disp_assets_held_for_sale
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 105 ’Non-current Assets Held for Sale and Discontinued Operations’ requires an entity to classify a non-
current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale
transaction rather than through continuing use.
Sometimes an entity disposes off a group of assets, possibly with some directly associated liabilities (like a division,
Jont venture, subsidiary,etc.), together in a single transaction. Such a group is termed as disposal group. This
group may include any assets and any liabilities of the entity, including current assets, current liabilities and assets
excluded from the measurement requirements of Ind AS 105 like, deferred tax assets, Investment Property, etc.
This data field captures the loss reported by an entity from disposal of such assets (disposal group) that were
previously classified as ’held for sale’.

April 15, 2019 ProwessIQ

L OSS ON REVALUATION OF PPE/ INTANGIBLE ASSETS 401

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on revaluation of PPE/intangible assets
Field : fvloss_reval_assets
Data Type : Number
Unit : Currency Annualised
Description:
Property, plant and equipment are tangible items that:
(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative
purposes; and
(b) are expected to be used during more than one period.
An intangible asset is an identifiable non-monetary asset without physical substance.
After recognition as an asset, an item of property, plant and equipment & intangible assets whose fair value can be
measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any
subsequent accumulated depreciation/amortisation and subsequent accumulated impairment losses.
As per Ind AS -16 & AS-10 on ’Property, Plant & Equipment’, If an asset’s carrying amount is decreased as a
result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised
in other comprehensive income/revaluation surplus to the extent of any credit balance existing in the revaluation
surplus in respect of that asset.
As per Ind AS-38 & AS-26 on ’Intangible Assets’, If an intangible asset’s carrying amount is decreased as a result
of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in
other comprehensive income/revaluation surplus to the extent of any credit balance in the revaluation surplus in
respect of that asset.
This data-field captures the loss on revaluation of PPE & intangible assets recorded by company in its profit and
loss a/c.

ProwessIQ April 15, 2019

402 L OSS DUE TO CHANGE IN VALUATION AND ACCOUNTING POLICIES

Table : Annual Financial Statements (IND-AS)

Indicator : Loss due to change in valuation and accounting policies
Field : loss_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field is
one of the components of ’Extra-ordinary expenses’, and captures the value of a company’s losses arising from a
change in valuation methods and accounting policies.
Change in valuation methods and accounting policies includes change in the method and quantum of depreciation,
change in provisions, etc. Such changes might result in a decrease in a company’s profits, i.e. an effective loss.
Such losses arising from changes in valuation and accounting policies are captured in this data field.

April 15, 2019 ProwessIQ

FAIR VALUE LOSS ON RE - MEASUREMENT OF CONTINGENT / DEFERRED CONSIDERATION 403

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value loss on re-measurement of contingent / deferred consideration
Field : fvloss_remeasure_conting_consd
Data Type : Number
Unit : Currency Annualised
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration monies for the business from cash generated at a later
date.
As per Ind-AS 109 ’Financial Instruments’ contingent / deferred consideration recognised by an acquirer as per
business combination shall be re-measured at fair value and gain / loss occurring due to fair value changes shall be
recognised in profit and loss account.
This field records such fair value loss on re-measurement of contingent / deferred consideration.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

404 L OSS DUE TO FIRE AND NATURAL CALAMITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Loss due to fire and natural calamities
Field : loss_fire_natural_calamites
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of losses incurred by entities due to fire or any other natural calamities. For
example, Avenue Supermarkets Ltd. for the year ended March, 2017 has reported expense amounting to 37.07 as
’Loss due to fire/natural calamaties/theft’ amounting’, it has been captured under this data-field.

April 15, 2019 ProwessIQ

I NCOME TAX ADJUSTMENTS OF EARLIER YEARS 405

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax adjustments of earlier years
Field : prior_period_taxes
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures direct taxes reported by the company during the current year but which pertain to income
of a prior year. This could happen if the company had under-reported tax or under-estimated its tax liability in
a previous year and these are being reported in the current year’s income and expenditure statement. Such tax
provisions are for prior periods and are therefore reported in this data field and not in the data field “provision for
direct tax”.

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406 TAX EXPENSES OF EXCEPTIONAL ITEMS

Table : Annual Financial Statements (IND-AS)

Indicator : Tax expenses of exceptional items
Field : tax_extra_ordi_inc
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field
is one of the components of ’Extra-ordinary expenses’, and captures the value of a company’s taxes incurred on
extra-ordinary income.
This data field captures taxes paid by the company on extraordinary income earned by it. Normally, the company
do not separately report taxes paid on extraordinary income earned, but club them with tax on regular income and
report the aggregate figure. For instance, companies generally do not separately report taxes paid on profit realised
on sale of assets. If, however, such information is available, then the same is captured in this data field. This is
because extra-ordinary incomes are not earned by the conduct of routine business activities. Any expenses incurred
thereon, in this case taxes, are therefore extra-ordinary in nature.
Taxes on extraordinary income are distinct from prior period taxes. Prior period taxes is the taxes paid on ordinary
incomes arisen in an earlier period but not accounted for in that period.

April 15, 2019 ProwessIQ

OTHER MATERIAL / EXCEPTIONAL EXPENSES 407

Table : Annual Financial Statements (IND-AS)

Indicator : Other material / exceptional expenses
Field : oth_material_exceptional_exp
Data Type : Number
Unit : Currency Annualised
Description:
If an entity reports material/ exceptional item of expense which cannot be captured in any of the above data fields,
but CMIE is of the opinion that such item is material or exceptional item, then it is classified and captured under
the data field ’Other material / exceptional expenses’.
For e.g. Coal India Ltd. in the Annual report of F.Y. 2016-17 has reported an expense amounting to Rs. 98.7
Millions as ’Expenses on Buyback of Shares’. This expense is captured under this data field.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the
Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accountingstandards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies andNBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies arerequired to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

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408 P ROVISION FOR DIRECT TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for direct tax
Field : prov_direct_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the provision made by a company to meet its direct tax liabilities. Profits attract taxes and
companies are required to make provisions for taxes to be paid according to their own assessment in accordance
with the tax rates applicable for a given assessment year under the Income Tax Act, 1961.
As per Accounting Standard 22 (AS-22), taxes on income are an expense incurred by the enterprise in earning
income, and accrue in the same period as the revenue and expenses to which they relate. Thus, the liability for
taxation arises on or before the last day of any given year. As a result, an enterprise is required to make a provision
for the expected tax liability as per prevailing laws and tax rates, in the year in which the taxable income has been
earned.
Companies are required to make tax provisions in their financial statements after computing their taxable profits.
This data field includes provisions for all types of taxes, including corporate tax, fringe benefit tax, deferred tax,
wealth tax, agricultural income tax and other direct taxes.
The provision for direct tax is derived as
(Corporatetax + M AT creditutilised − M AT creditcreated + Def erredtax − Def erredtaxcredit +
Otherdirecttaxes).
Other direct taxes include wealth tax, agricultural income tax, fringe benefit tax, property tax and other miscella-
neous taxes.
In the event of the company having reported taxes pertaining to previous years and taxes on extra-ordinary income
separately, these amounts are not reported in this field. Instead, they are captured separately under the data fields
"prior period direct taxes" and "tax on extra-ordinary income", as the case may be, which are grouped under "prior
period and extra-ordinary expenses"

April 15, 2019 ProwessIQ

C ORPORATE TAX 409

Table : Annual Financial Statements (IND-AS)

Indicator : Corporate tax
Field : corporate_tax
Data Type : Number
Unit : Currency Annualised
Description:
Corporate tax (also called Corporation tax) is an annual tax payable on the income of body corporates operating
in India. It is one of the direct taxes paid by companies. It is the most important and, often, the largest direct tax
payment by any company.
As per Accounting Standard 22, taxes on income are considered to be an expense incurred by the enterprise in
earning income and are accrued in the same period as the revenue and expenses to which they relate. Thus, the
liability for taxation arises on or before the last day of the accounting period. As a result the enterprise is required to
make a provision for the expected tax liability as per prevailing laws and tax rates, in the year in which the taxable
income was earned.
Companies are required to make tax provision in their financial statements after computing their taxable profits.
The corporate tax as reported by the company in its profit and loss account is reported in this data field. It includes
minimum alternate tax (MAT) reported by companies. It also includes foreign taxes, if any, paid by corporates.

ProwessIQ April 15, 2019

410 MAT CREDIT UTILISED

Table : Annual Financial Statements (IND-AS)

Indicator : MAT credit utilised
Field : mat_utilised
Data Type : Number
Unit : Currency Annualised
Description:
When a company pays MAT i.e. Minimum Alternate Tax, it gets credit for the amount of MAT paid in excess of
normal taxes. Under section 115JB(1) of the Income Tax Act 1961, a company is required to pay MAT on its book
profits in case the income tax computed under the prevalent assessment year’s corporate tax rates is less than the
MAT computed. A company may be liable to pay tax of Rs.100 as per income computed under the Income Tax
Act but as per the MAT rate of 18 per cent of book profits, it is liable to pay a tax of Rs.120. In such a case, the
company pays the higher of the two, i.e. Rs.120. It then becomes entitled to a MAT credit of Rs.20, i.e. the excess
of MAT over normal taxes. This credit is allowed to be carried forward and set off against tax payable upto the
tenth assessment year from the year in which such a credit became available.
In the year in which the company is entitled to a MAT credit, it creates an asset under its loans and advances as
’MAT credit entitlement’. The company may be required to pay MAT again in subsequent years. Thus, it would
get a further credit for the excess amount of tax paid on account of MAT. This credit gets accumulated in the MAT
credit entitlement account appearing on the assets side of its balance sheet.
A company which accumulates such MAT credit can avail of or utilise these when it starts paying normal income tax
i.e. as per income computed under the Income Tax Act. The year in which the company utilises this accumulated
MAT credit, it debits the amount of MAT credit utilised to its profit and loss account.
This data field captures the amount of MAT credit utilised by a company during a particular year.

April 15, 2019 ProwessIQ

L ESS : MAT CREDIT CREATED 411

Table : Annual Financial Statements (IND-AS)

Indicator : Less: MAT credit created
Field : mat_created
Data Type : Number
Unit : Currency Annualised
Description:
A company prepares its profit & loss statement as per the Companies Act. However, a company pays taxes on
income computed as per the provisions of Income Tax Act. There were a large number of companies who were not
paying income tax because they did not have taxable income computed as per the Income Tax Act. However, these
companies were making profits as per their profit & loss statement (book profits).
So while these companies made profits and declared dividends to shareholders, they did not contribute anything
to the government exchequer. In order to bring such companies under the tax net, the Minimum Alternative Tax
(MAT) was introduced under section 115JB of the Income Tax Act. Under MAT, a company is required to pay a
minimum tax of 18.5 per cent (current MAT rate) on book profits in case the regular tax on income computed as
per the Income Tax Act is less than 18.5 per cent of book profits.
The company is required to compare normal income tax payable (computed as per Income Tax provisions) with
18.5 per cent (current MAT rate) of book profits and pay taxes the higher of the two.
When a company pays MAT, it gets credit for the amount of MAT paid in excess of normal taxes.
The year in which the company is entitled to a MAT credit, it creates an asset as ’MAT credit entitlement’. This
appears on the asset side of the balance sheet under loans & advances. While creating the asset, company credits its
profit and loss account by the MAT credit amount. However, this amount is disclosed as a deduction on the debit
side of profit and loss account under provision for direct tax as ’MAT credit created’.
This data field reports the amount of MAT credit entitlement created by a company through its profit and loss
statement in the year in which it is entitled to a MAT credit.

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412 D EFERRED TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax
Field : deferred_tax
Data Type : Number
Unit : Currency Annualised
Description:

Deferred taxes arise because of the difference between the profit as computed by using generally accepted account-
ing principles and taxable profit as computed using the direct tax laws. Deferred taxes can be assets as well as
liabilities.

If the generally accepted accounting principles lead to the computation of a profit that is lower than the taxable
profit computed using direct tax laws, then this gives rise to a deferred tax asset. On the other hand, if the generally
acceptable accounting principles lead to the computation of a profit that is higher than the taxable profit computed
using direct tax laws then, a deferred tax liability arises.

This data field captures deferred tax liabilities generated during an accounting period.

Tax laws may allow a 100 per cent depreciation on certain assets acquired by a company, during the year of the
acquistion. This could be a form of promotional accelerated depreciation in order to enable lower tax payment in
a year. But a company may actually write off the asset over a larger number of years in its financials, as is usually
the case.

For example, a company invests Rs.10 million in a machinery for research. As per Income Tax laws, this amount
is fully deductible in the year of purchase. So, the tax filing by the company reflects Rs.10 million as depreciation.
The company may, however, in its books depreciate this asset by straight line method at the rate of 25 per cent.

The reduction in the tax liability in the first year because of the accelerated depreciation enhances the profits made
by the company and reported in its Annual Report. Since the company’s books of accounts show higher profits,
they also show a higher tax liability. The excess of this tax liability over that computed for the tax authorities is
deferred tax liability.

In the aforementioned case, assuming a tax rate of 40 per cent, the deferred tax liability generated will be 40
per cent of Rs.7.5 million (Rs.10 million less Rs.2.5 million), or Rs.3 million. In subsequent years, the company
would continue to depreciate the machinery in its books of accounts based on the straight line method, but the tax
authorities, having permitted accelerated depreciation in the first year would not recognise this depreciation any
more.

Deferred tax is the tax effect of timing differences. Due to such differences, the company either pays more tax or
less tax than as per company law.

When a company pays less tax than as per company law, it creates a liability (in the company’s books of accounts)
to pay the difference in future. In effect, the liability to pay is ’deferred’ to the subsequent years.

When it pays more tax than as per company law, it is in the nature of a prepaid expense and therefore is recorded in
the company’s books as an asset. Taking credit for such payment is deferred to the following years. The payment
is not recognised/allowed as an expense (against income) in the profit & loss account. The recognition is ’deferred’
to the following years.

Hence, such tax asset created or tax liability created is called deferred taxes.

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D EFERRED TAX 413

When a company reports the net figure of deferred tax in the profit & loss account and provides the details of
deferred tax assets and liability for the year under the notes to accounts, CMIE reports the gross amounts of
deferred tax asset and deferred tax liability arising during the year in separate fields.

ProwessIQ April 15, 2019

414 R ECLASSIFICATION OF DEFERRED TAXES FROM EQUITY

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of deferred taxes from equity
Field : recl_def_tax_exp_from_equity
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures any deferred tax expense which arise due to adjustments which are reclassified from equity
to profit and loss account. Some examples where deferred tax is recognised in equity are as follows:
1. an adjustment to opening retained earnings due to change in accounting policy applied retrospectively or the
correction of an error.
2. initial classification of equity component of a compound financial instrument.
3. amount of tax deduction that exceeds the aggregate amount of expense in an equity settled share based payment
transaction.
For example- If an entity issues convertible bond, deferred tax liability on this transaction will be calculated by
multiplying tax rate on taxable temporary difference which is carrying amount of liability component as reduced by
tax base (which is fair value of convertible bond at the time of issue) and other effect of the deferred tax transaction
will be recorded in equity. Subsequently deferred tax liability is derecognised by systematically crediting profit
and loss account over the duration of convertible loan. If investor of convertible loan opts for early conversion then
the deferred tax liability balance as on that date will be derecognised by crediting equity, only if there are no tax
consequences.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ESS : D EFERRED TAX ASSETS AND CREDIT 415

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Deferred tax assets and credit
Field : deferred_tax_ast_credit
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures deferred tax assets generated for the current year.
This asset is generated when tax calculated as per the tax laws exceeds tax computed as per the company’s books
of accounts. This happens when, for instance, tax authorities do not allow depreciation, or allow a lower rate of
depreciation on a particular asset as a result of which depreciation charged by the company in its books is higher
than the depreciation allowed by the tax laws while computing taxable profit and income tax. As a result, taxes
paid by the company are higher than the tax payable as per its books of accounts. This excess tax is treated as a
deferred tax asset.

ProwessIQ April 15, 2019

416 R ECLASSIFICATION OF DEFERRED TAX INCOME FROM EQUITY

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of deferred tax income from equity
Field : recl_def_tax_inc_from_equity
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures any deferred tax income which arise due to adjustments which are reclassified from equity
to profit and loss account. Some examples where deferred tax is recognised in equity are as follows:
1. an adjustment to opening retained earnings due to change in accounting policy applied retrospectively or the
correction of an error.
2. initial classification of equity component of a compound financial instrument.
3. amount of tax deduction that exceeds the aggregate amount of expense in an equity settled share based payment
transaction.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

OTHER DIRECT TAXES 417

Table : Annual Financial Statements (IND-AS)

Indicator : Other direct taxes
Field : oth_direct_taxes
Data Type : Number
Unit : Currency Annualised
Description:
Direct taxes other than coporate taxes, minimum alternative taxes (MAT) and deferred taxes are captured in this
data field. Other direct taxes is the sum of wealth tax, agricultural income tax, fringe benefit taxes and other
miscellaneous direct taxes.

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418 AGRICULTURAL INCOME TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Agricultural income tax
Field : agri_inc_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures provisions made for agricultural income tax in the company’s profit & loss statement.
Agricultural income tax is the tax levied on the agricultural income of the company. Although agricultural income
is exempt from tax as per the Income Tax Act and the Central Government does not tax such income, state gov-
ernments are allowed to do so. Hence, this data field would essentially include agricultural income tax levied by
various state governments.

April 15, 2019 ProwessIQ

F RINGE BENEFITS TAX 419

Table : Annual Financial Statements (IND-AS)

Indicator : Fringe benefits tax
Field : fringe_benefits_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amounts that companies paid towards Fringe Benefit Tax (FBT). The FBT, which
was implemented on companies from April 2005 and which was abolished in July 2009, imposed taxes on fringe
benefits that employees enjoy in a company. These are non-cash benefits that may exclude the regular taxes on
employee compensation. It was introduced in order to ensure that all considerations paid by employers to employ-
ees fell within the purview of income tax. They may include company expenses on entertainment, travel, canteen
services, etc for employees. The FBT was also levied on employee stock option plans (ESOPs).

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420 OTHER MISCELLANEOUS TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Other miscellaneous taxes
Field : oth_misc_tax
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures provisions made in the profit & loss statement for direct taxes other than corporate taxes,
deferred taxes, wealth tax, agricultural income tax and fringe benefit taxes. They include taxes like cash transaction
tax (CTT/BCTT), securities transaction tax (STT), professional tax, property tax, house tax, building tax, land
revenue tax, etc.

April 15, 2019 ProwessIQ

I NTERNAL TRANSFERS OF RAW MATERIALS ( INCLUDING OWN QUARRYING ) 421

Table : Annual Financial Statements (IND-AS)

Indicator : Internal transfers of raw materials (including own quarrying)
Field : internal_trf_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
Internal transfer is the movement of goods and services from one department to another within the same organisa-
tion. It includes transfers such as inter-divisional, inter-unit, inter departmental, inter segmental, etc.
Some companies report the transfer of finished goods under this data field, as finished goods of one division may
be the raw material for another division.
Companies report internal transfers either at cost or, rarely, at selling price. In case of goods transferred at selling
price, the department that transfers goods adds its profit margin. This practice is usually followed when each
division is considered as a separate profit centre.
Internal transfer of goods at selling price has a disadvantage if the transferred goods remain unsold at the end of the
year. This is because, the department that purchases the goods internally at selling price would record it at the same
price in its closing stock which would inflate the closing stock of the goods to the extent of the profit element. This
method would also violate the requirement of ICAI’s Accounting Standard-2 for valuation of inventories, which
states that the stock has to be valued at cost or net realizable value, whichever is less.
When the amount of internal transfer reported in the schedule of the raw materials consumed (expense side) does
not tally with that reported under sales, then the higher of the two amounts is reported by us as internal transfer
under both incomes and expenses. CMIE assumes that the information regarding some amount of internal transfer
included in some head has not been specifically disclosed.

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422 E XPENSES CAPITALISED

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses capitalised
Field : exp_capitalised
Data Type : Number
Unit : Currency Annualised
Description:
Expenses incurred during the setting up of a new plant or a new project upto the date of the commercial production
of the plant are capitalised. This means that expenses that normally would be of current nature, such as salaries,
that are made for the new project till the date of commissioning are considered as a part of the capital cost. This is
called capitalisation of expenditure.
Expenditure capitalised by the company during a year is captured in three separate data fields. These are compen-
sation to employees capitalised, interest capitalised and other capitalisation. This data field is derived as the sum
of these three data fields.

April 15, 2019 ProwessIQ

E XPENSES TRANSFERRED TO DRE 423

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses transferred to DRE
Field : exp_trf_to_dre
Data Type : Number
Unit : Currency Annualised
Description:
When benefits of certain revenue expenditure incurred by a company during a year are expected to accrue not
only in the year in which these expenses were incurred but also in the subsequent years then, these expenses are
not charged entirely to the profit and loss account in the year in which they are incurred. Instead, the amount
is transferred to the balance sheet as a deferred revenue expenditure. The expenditure (which is in the nature of
revenue expenditure) is considered as a capital expenditure.
CMIE captures expenses transferred to DRE on wages and on interest separately, if these are available separately.
The rest, if any, are captured in an “others” data field. This data field, the total expenses transferred to DRE, is the
sum of these three.

ProwessIQ April 15, 2019

424 E XPENSES SETTLED VIA SHARE - BASED PAYMENT ARRANGEMENTS ( OTHER THAN EMPLOYEES COST )

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses settled via share-based payment arrangements (other than employees
cost)
Field : sh_based_payment_exp_excl_empl
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of expenses other than employee expenses which has been settled using share
based payments. This classification is not on the basis of the nature of the expense, but is on the basis on which
these expenses are settled. These expenses are settled either by giving shares or share options of the entity’s own
equity or are settled based on the fair value of entity’s own equity shares.
This data field is an additional information data field and the expenses captured here are also captured based on
their nature in any of the data-fields of total expenses.

April 15, 2019 ProwessIQ

R AW MATERIAL COSTS SETTLED VIA SHARE - BASED PAYMENT ARRANGEMENTS 425

Table : Annual Financial Statements (IND-AS)

Indicator : Raw material costs settled via share-based payment arrangements
Field : sh_based_payment_exp_raw_mat
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of expenses incurred on raw material that is paid by share based payments. This
is an additional information field and is included in the field of Raw material consumed and inventories purchased.
The payment made against these expenses could be either equity settled or cash settled.

ProwessIQ April 15, 2019

426 P ROFESSIONAL FEES SETTLED VIA SHARE - BASED PAYMENT ARRANGEMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Professional fees settled via share-based payment arrangements
Field : sh_based_payment_exp_prof_fees
Data Type : Number
Unit : Currency Annualised
Description:
This data field discloses the part of professional expenses that has been paid by share based payments. They could
be either cash settled or equity settled payments.
This data field is an additional information data field and is already included in the any of the data-field of total
expenses.

April 15, 2019 ProwessIQ

T OTAL EXPENSE NET OF EXCEPTIONAL EXPENSES 427

Table : Annual Financial Statements (IND-AS)

Indicator : Total expense net of exceptional expenses
Field : tot_exp_net_of_excep
Data Type :
Unit :
Description:
Total expenses of an accounting period of a company includes all kinds of expenses. It includes exceptional
expenses. Exceptional expenses are those that are clearly different from the ordinary business of the company. For
example, loss on the sale of an asset.
Exceptional expenses boost the expenses of a year. Their magnitude is not predictable and therefore they are
capable of causing some additional volatility or noise in the expenses of a company. Thus, total expenses net of
exceptional expenses is a more reliable and less volatile number compared to the total expenses that includes these
transactions.

ProwessIQ April 15, 2019

428 O PERATING EXPENSES OF NON - FINANCE COS

Table : Annual Financial Statements (IND-AS)

Indicator : Operating expenses of non-finance cos
Field : nf_operating_expenses_indas
Data Type :
Unit :
Description:
This data field stores operating expenses of non-finance companies.
Operating expenses of non-finance companies are different from operating expenses of financial companies. This
is because some expenses such as interest cost will be an operating expense for a finance company but will not be
so for a non-finance company.
Operating expenses of non-finance companies are all expenses
• other than non-cash expenses, financial charges, exceptional expenses, provision for direct tax
• incurred on day to day operations and activities related to the business of providing goods or rendering ser-
vices
Here, operating expenses are day-to-day expenses of operating a non-financial enterprise.
The term operating expenses is used often in the presentation of financial statements and also in the reports of
financial analysts. The term usually refers to those expenses that are related to the normal and regular operations
of the business. It also excludes non-cash expenses and direct taxes.
Thus, operating expenses of non-finance companies is generally understood to include all current expenses of the
profit and loss financial statements except those that relate to financial services and those that relate to non-cash
charges, and it excludes direct tax provisions.
There is no official definition of the term operating expenses. Accounting Standard 3 of the Institute of Chartered
Accountants of India defines operating activities as the principal revenue-producing activities of the enterprise and
other activities that are not investing or financing activities .
The term, operating expenses is used with varying meanings by different companies. Its meaning in an Annual
Report of a company is mostly contextual. CMIE does not capture any data by the description of operating expenses
from the Annual Report.
In the interest of maintaining consistency over time and across companies, CMIE has a standard definition of the
term operating expenses. This draws upon the ICAI’s definition of operating activities and is thus derived as:
Total expenses of continued operations - Financial services - Provisions - Depreciation - Amortisation - Write offs
- Exceptional expenses - Provision for taxation
Operating expenses is a term that is more applicable to an industrial company than a services sector company. Raw
material and energy are the traditional large operational expenses. The services sector is heterogenous and each
has a different structure of operating expenses. For some, salaries and wages are important for others distribution
and logistics costs are important.

April 15, 2019 ProwessIQ

O PERATING EXPENSES OF FINANCE COS 429

Table : Annual Financial Statements (IND-AS)

Indicator : Operating expenses of finance cos
Field : f_operating_expenses_indas
Data Type :
Unit :
Description:
This data field stores operating expenses of finance companies.
Operating expenses of finance companies are different from operating expenses of non-financial companies. This
is because some expenses such as raw material cost will be an operating expense for a non-finance company but
will not be so for a finance company.
Operating expenses of finance companies are all expenses
• other than non-cash expenses, exceptional expenses, provision for taxes
• incurred on day to day operations and activities related to the business of providing financial services
Here, operating expenses are day-to-day expenses of operating a financial enterprise.
The term operating expenses is used often in the presentation of financial statements and also in the reports of
financial analysts. The term usually refers to those expenses that are related to the normal and regular operations
of the business. It also excludes non-cash expenses and direct taxes.
There is no official definition of the term operating expenses. Accounting Standard 3 of the Institute of Chartered
Accountants of India defines operating activities as the principal revenue-producing activities of the enterprise and
other activities that are not investing or financing activities .
The term, operating expenses is used with varying meanings by different companies. Its meaning in an Annual
Report of a company is mostly contextual. CMIE does not capture any data by the description of operating expenses
from the Annual Report.
In the interest of maintaining consistency over time and across companies, CMIE has a standard definition of the
term operating expenses for companies that provide financial services. It is defined as:
Total expenses of continued operations - Provisions - Depreciation - Amortisation -Write offs - Exceptional ex-
penses - Provision for taxation

ProwessIQ April 15, 2019

430 N ET FINANCIAL SERVICES EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Net financial services expenses
Field : net_fin_serv_exp
Data Type : Number
Unit : Currency
Description:
Net financial services expenses are derived by subtracting financial services income from financial services ex-
penses.
Companies incur financial services expenses like bank charges and commission, interest expenses, bill discounting
charges, among others. They also generate income through financial services like interest income, dividend income,
etc.
This data field captures the net financial services expenses. The value for this data field can either be positive or
negative. In case a company has greater amount of financial services income than financial services expenses, then
the value of net financial services expenses will be negative.

April 15, 2019 ProwessIQ

T OTAL NON - CASH EXPENSES 431

Table : Annual Financial Statements (IND-AS)

Indicator : Total non-cash expenses
Field : tot_non_cash_exp_indas
Data Type :
Unit :

ProwessIQ April 15, 2019

432 N ET NON - CASH EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Net non-cash expenses
Field : net_non_cash_exp_indas
Data Type :
Unit :
Description:
This expression captures the net non-cash expenses. It is derived by subtracting total non-cash income from total
non-cash expenses.
This is a derived value and it is calculated as follows:
NET_NON_CASH_EXP_INDAS = (TOT_NON_CASH_EXP_INDAS-NON_CASH_INC_INDAS)

April 15, 2019 ProwessIQ

C ASH EXCEPTIONAL INCOME 433

Table : Annual Financial Statements (IND-AS)

Indicator : Cash exceptional income
Field : cash_excep_exp_indas
Data Type :
Unit :
Description:
This data field stores the total cash exceptional expenses.
Cash exceptional expenses is a derived indicator. It is derived by reducing all the non-cash exceptional expenses
from the total exceptional expenses.
It is calculated as follows:
CASH_EXCEP_EXP_INDAS = (EXCEPTIONAL_EXP-LOSS_IMPAIR_AST - ADJ_CARRYING_AMT_INVEST_GROUP_C
- EXP_LOSS_SALE_LONG_TERM_INV_SUBSI -FVLOSS_RETAINED_INT_SUBS_ASSOC -FVLOSS_STEP_ACQ_SUBS
LOSS_SALE_AST -FVLOSS_REVAL_ASSETS-LOSS_DUETO_CHG_ACTG_POLICY FVLOSS_REMEASURE_CONTING

ProwessIQ April 15, 2019

434 C OST OF GOODS SOLD

Table : Annual Financial Statements (IND-AS)

Indicator : Cost of goods sold
Field : cost_of_goods_sold
Data Type : Number
Unit : Currency Annualised
Description:
The cost of goods sold is the costs that can be directly associated with the production of the goods that were sold
during the year. Principally, this includes cost of raw materials, stores and spares, energy, packaging, labour and
other similar operational costs. However, it excludes the cost of distribution, sales and marketing, administration,
direct and indirect taxes, etc. The cost of goods sold may thus be considered to be the cost of creating the inventory
that the company then sells.
However, a mere stock piling does not tantamount to sales. The cost of goods sold calculation therefore reduces
the net increase in stocks from the cost of production.
The presentation of financial statements by Indian companies do not, usually, provide a line item such as "cost
of goods sold" or "cost of sales". Although, this is common in the financial statements provided by American
companies. American companies provide the expenditure break-up by the type of function while Indian companies
provide the expenditure break-up by type of expenditure, such as raw material consumed, salaries & wages, powe,
fuel & water charges, packaging expenses, depreciation & amortisation, rent expenses, etc.
Typically, the financial statements of an American company will not provide details of the expenses on raw mate-
rials, energy, labour, purchased finished goods, etc. These details are available in the financial statements of Indian
companies.
Prowess therefore deduces the cost of goods sold from the detailed expenditure break-up available in the financial
statements of Indian companies. This deduced value could be different from the value given in the Annual Report,
if a company has provided a line item called cost of goods sold.
Cost of goods is derived as follows:
Rawmaterial, stores&spares+packaging&packingcharges+purchaseof f inishedgoods+70percentof compensationtoe
70percentof expenditureonpowerf uel&watercharges+50percentof rents+repairs&maintenanceof plant&machinery
70percentof repairs&maintenanceof buildings+outsourcedmanuf acturingjobs+royalties+research&developmentex
environment&pollutioncontrolrelatedexpenses+90percentof depreciation+otheroperationalexpensesof industrialen
otheroperationalexpensesof non − f inancialservicescompanies − changeinstockof f inishedgoods −
changeinstockof workinprogress&semi − f inishedgoods.
The expression used (as defined above) attempts to isolate the cost of production of goods sold. Some expenditure
items are not taken entirely into the cost of goods sold. For example, only 70 per cent of the compensation to
employees is included. This is because it is assumed that the remaining 30 per cent are engaged in selling or ad-
ministrative tasks and are not associated with the production of goods. The same assumption holds for expenditure
on power, fuel & water charges or repair of buildings. It is assumed that a larger proportion of the expenses on rent
are for non-production related activities, since the plant premises are often owned by the company.
The ratios used above are based on CMIE’s judgement of the cost structure of companies. However, these are
nevertheless mere judgements and the outcome should therefore be used with appropriate caution.

April 15, 2019 ProwessIQ

C OST OF SALES 435

Table : Annual Financial Statements (IND-AS)

Indicator : Cost of sales
Field : cost_of_sales
Data Type : Number
Unit : Currency Annualised
Description:
Cost of sales is the cost involved in manufacturing and selling of goods during a year. Often, cost of sales is
considered to be the same as cost of goods sold. Prowess distinguishes the two. Cost of goods sold includes
only the direct cost attributable to the production of goods sold by a company and it excludes the cost of selling
and distribution. Cost of sales is different in the sense that it also includes indirect expenses such as selling and
distribution cost along with the production cost. Like cost of goods sold, cost of sales also excludes the net increase
in inventories during a year, as the cost pertains only to the goods that are sold.
Indian companies do not, usually, provide a line item such as “cost of goods sold” or “cost of sales” in their financial
statements. This is because Indian companies classify expenses in the P&L account by ‘nature of expenses’. Hence,
expenses are disclosed according to their nature such as raw materials consumed, salaries & wages, depreciation &
amortisation, rent expenses, etc.
“Cost of goods sold” and “cost of sales” is a common item in the financial statement of American companies,
which classify expenses in the P&L account by ‘function of expenses’, as per the requirement of US GAAP. Thus,
American companies present expenses in terms of different functions such as cost of sales, administrative cost and
other expenses.
Typically, the financial statements of an American company will not provide details of the expenses on raw mate-
rials, energy, labour, purchased finished goods, etc. These details are available in the financial statements of Indian
companies.
Prowess, therefore deduces the ‘cost of sales’ from the detailed expenditure break-up available in the financial
statements of Indian companies. This deduced value could be different from the value given in the Annual Report,
in case a company has provided a line item called ‘cost of sales’.
The cost of sales is the sum of all kinds of expenses related to production and sales. It excludes interest and other
cost of capital and costs related to raising finances, provisions, amortisations and write-offs. It also excludes all
prior period and extra-ordinary expenses.
Cost of sales is derived as follows:
Rawmaterial, stores&spares+power, f uel&watercharges+packagingandpackingcharges+compensationtoemployees
purchaseof f inishedgoods+royalties&technicalknowhow+rentandleaserent+repairs&maintenance+
insurancepremiumpaid+outsourcedprof essionaljobs+selling&distributionexpenses+travelexpenses+
communicationexpenses+printing&stationery+othermiscellaneousexpenses+outsourcedmanuf acturingjobs+
research&developmentexpenses+environment&pollutioncontrolrelatedexpenses+otheroperationalexpensesof indu
otheroperationalexpensesof nonf inancialservicescompanies+depreciation+indirecttaxes−changeinstockof f inishe
changeinstockof workinprogress&semi − f inishedgoods

ProwessIQ April 15, 2019

436 C OST OF SALES PER DAY

Table : Annual Financial Statements (IND-AS)

Indicator : Cost of sales per day
Field : cost_of_sales_per_day
Data Type : Number
Unit : Currency Annualised
Description:
This expression measures the average daily cost of sales during a year. It is derived by dividing the total cost of
sales for the year by 365.
Cost of sales is the cost involved in manufacturing and selling of goods during a year. It includes the direct cost
attributable to the production of goods that are sold by a company and other indirect expenses such as selling &
distribution cost. Cost of sales, however, excludes the net increase in inventories during the year, as the cost pertains
only to goods that are sold.
Cost of sales is derived as follows:
Rawmaterial, stores&spares+power, f uel&watercharges+packagingandpackingcharges+compensationtoemployees
purchaseof f inishedgoods+royalties&technicalknowhow+rentandleaserent+repairs&maintenance+
insurancepremiumpaid+outsourcedprof essionaljobs+selling&distributionexpenses+travelexpenses+
communicationexpenses+printing&stationery+othermiscellaneousexpenses+outsourcedmanuf acturingjobs+
research&developmentexpenses+environment&pollutioncontrolrelatedexpenses+otheroperationalexpensesof indu
otheroperationalexpensesof nonf inancialservicescompanies+depreciation+indirecttaxes−changeinstockof f inishe
changeinstockof workinprogress&semi − f inishedgoods
Cost of sales per day is derived as:
costof sales/365

April 15, 2019 ProwessIQ

P ROFIT / ( LOSS ) AFTER TAX FOR THE YEAR 437

Table : Annual Financial Statements (IND-AS)

Indicator : Profit / (loss) after tax for the year
Field : pat
Data Type : Number
Unit : Currency Annualised
Description:
This is the net profit of the company after tax. It is the residual after all revenue expenses are deducted from the
sum of the total income and the change in stocks. In Prowess, the following equation is always true:
total income + change in stocks - total expenses = profit after tax.
In this equation, total income includes the gross income from sale of industrial goods, income from non-financial
services, income from financial services, other income and income from prior period and extra-ordinary transac-
tions. Change in stocks is the net increase in closing stocks of finished goods, work-in-progress and semi-finished
goods.
Total expenses includes a long list – raw materials, stores and spares, packaging, purchase of finished goods,
energy expenses, compensation to employees, royalties, rents, repairs, insurance, outsourced manufacturing and
professional jobs, selling & distribution, travel, communications, printing, other operating expenses and miscel-
laneeous expenses, indirect taxes, depreciation, amortisation, write-offs, prior period expenses charged in current
year, extra-ordinary expenses and provision for direct taxes.
By ensuring that the above equation is always true, Prowess enables better inter-company and inter-year compara-
bility of the net profit estimate. It does this by ensuring that the definition of net profit is consistent.
Individual companies do not necessarily follow this principle of consistency. They are not even required to do
so by law. A fair degree of freedom is available to the management of a company to disclose some transactions
“below the line”. Many of them also do this for good reason. For example, many companies report extra-ordinary
transactions after reporting the net profit after tax.
The problem is that all companies do not follow the same set of principles. This leads to problems in comparing the
net profits of a company (as reported by it) with the net profits reported by other companies. It also requires some
effort (such as referring to the Annual Report and reading up all its notes) to understand the net profits reported by
a company.
Prowess tries to bring in some uniformity to this diversity in disclosures. It has a consistent definition and tries
to re-classify the numbers provided by the companies in their Annual Reports according to this definition. The
process of this re-classification into a standardised format is popularly called normalisation.
As a result of this effort, the net profit figure provided by Prowess often does not match with the net profit figure
provided by the company. The principal source of difference is the treatment of prior period and extra-ordinary
transactions. However, there could be many others.
The normalised PAT (the one reported by CMIE) does not reflect any value judgement by CMIE. For example,
CMIE does not take a view on the valuation of stocks and therefore CMIE does not make any adjustments to the
valuations made by the company. Similarly, CMIE does not take a view on the provisions made (or not made) by the
company and therefore CMIE does not make any adjustments based on these. It accepts the company’s estimates in
all respects fully. The normalisation process essentially classifies the information available in the Annual Report as
given by the company into a standardised format. It is this process that leads to differences between the estimates
provided by the company and by CMIE in the Prowess database.

ProwessIQ April 15, 2019

438 P ROFIT / ( LOSS ) AFTER TAX FOR THE YEAR

The differences appear at most broad groupings of data – such as total income or total expenses, or (more likely)
at the next level of grouping of data such as sales or raw materials. This is because the constituents of these broad
groupings may have been classified differently in CMIE’s standardised format compared to what the company may
have presented.
Many differences cancel out by the time the net profit figure is derived. Yet, there are some differences even at the
net profit level. The Prowess database tries to list the sources of these differences at the net profit level because of
the greater importance of this figure.
Not all companies make profits. When a company makes a loss, i.e. when expenses exceed income, the net profit
after tax figure is prefixed with a negative sign implying a loss.

April 15, 2019 ProwessIQ

P OST TAX PROFIT / ( LOSS ) FROM CONTINUING OPERATIONS 439

Table : Annual Financial Statements (IND-AS)

Indicator : Post tax profit / (loss) from continuing operations
Field : pat_frm_cont_operations
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI requires companies to separately disclose the profit or loss from continuing and discontin-
uing operations on the face of Statement of Profit and Loss. Hence, companies have been reporting the profit after
tax from continuing and discontinuing operations in their P&L statement since April 2011.
This data field captures the amount of profit after tax from continuing operations of the company. The data is
available in Prowess from 2010-11 onwards.

ProwessIQ April 15, 2019

440 P ROFIT / LOSS AFTER TAX ON DISCONTINUING OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/loss after tax on discontinuing operations
Field : pat_frm_discontinuing_operations
Data Type : Number
Unit : Currency Annualised
Description:
The revised schedule VI requires companies to separately disclose the profit or loss from continuing and discontin-
uing operations on the face of Statement of Profit and Loss. Hence, companies have been reporting the profit after
tax from continuing and discontinuing operations in their P&L statement since April 2011.
This data field captures the amount of profit after tax from discontinuing operations of the company. The data is
available in Prowess from 2010-11 onwards.

April 15, 2019 ProwessIQ

I NCOME FROM DISCONTINUING OPERATIONS 441

Table : Annual Financial Statements (IND-AS)

Indicator : Income from discontinuing operations
Field : inc_frm_discont_operations
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the income earned by a company from its discontinuing operations.
A discontinuing operation is defined by the Institute of Chartered Accountants of India (ICAI) as component of an
enterprise
1. that the enterprise, pursuant to a single plan, is:
(a) disposing of substantially in its entirety, such as by selling the component in a single transaction or by
demerger or spin-off of ownership of the component to the enterprise’s shareholders; or
(b) disposing of piecemeal, such as by selling off the component’s assets and settling its liabilities individu-
ally; or
(c) terminating through abandonment; and
2. that represents a separate major line of business or geographical area of operations; and
3. that can be distinguished operationally and for financial reporting purposes.
Any income earned or received from such an operation is captured in this data field.
This information is generally available in the notes to accounts of the financial statements of the company.
The revised Schedule VI requires information on discontinuing operations to be disclosed in the profit and loss
account, or the income and expenditure statement. It requires disclosure of only profit or loss from discontinuing
operations and gain or loss on disposal of asset or settlement of liability of discontinuing operations. However,
since further details of information on income from discontinuing operations is available in the notes to accounts,
the same is captured and stored in this data field. Additional information on discontinuing operations is available
in financial statements by companies in line with the requirement on the Accounting Standard 24 on discontinuing
operations.

ProwessIQ April 15, 2019

442 E XPENSES ON DISCONTINUING OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses on discontinuing operations
Field : total_expense_frm_discont_operations
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field is
one of the components of ’Extra-ordinary expenses’, and captures the value of a company’s expenses pertaining to
discontinuing operations.
Discontinuing operations are defined in accounting standard 24 (AS-24) issued by the Institute of Chartered Ac-
countants of India (ICAI). The standard defines discontinuing operations as a component of an enterprise that is
being disposed of either in its entirety by way of a demerger or a spin-off, or that is being disposed of piecemeal
via a sale of assets and liabilities individually, or that is being terminated through abandonment. The transaction of
disposal should be pursuant to an overall plan to discontinue the entire component. Such a component is such that
it represents a separate major line of business or a geographical area of operations. Also, such a component is also
capable of being distinguished with respect to operations and for financial reporting purposes.
This data field captures all the expenses incurred by a company that it is able to ascertain as pertaining to its
discontinuing operations. Such expenses can be in the form of interest expenses or finance costs or depreciation, etc.
This field does not include tax expenses of discontinuing operations, i.e. taxes on profits earned by discontinuing
operations. Tax expenses thereon are captured on a separate field.

April 15, 2019 ProwessIQ

TAX EXPENSES ON DISCONTINUING OPERATIONS 443

Table : Annual Financial Statements (IND-AS)

Indicator : Tax expenses on discontinuing operations
Field : tax_exp_frm_discont_operations
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field
is one of the components of ’Extra-ordinary expenses’, and captures the value of the tax expenses incurred by a
company on its discontinuing operations.
Discontinuing operations are defined in accounting standard 24 (AS-24) issued by the Institute of Chartered Ac-
countants of India (ICAI). The standard defines discontinuing operations as a component of an enterprise that is
being disposed of either in its entirety by way of a demerger or a spin-off, or that is being disposed of piecemeal
via a sale of assets and liabilities individually, or that is being terminated through abandonment. The transaction of
disposal should be pursuant to an overall plan to discontinue the entire component. Such a component is such that
it represents a separate major line of business or a geographical area of operations. Also, such a component is also
capable of being distinguished with respect to operations and for financial reporting purposes.
This data field captures the value of taxes paid by a company on the profits of its discontinuing operations.

ProwessIQ April 15, 2019

444
L OSS ON DISPOSAL OF ASSETS / SETTLEMENT OF LIABILITIES OF DISCONTINUING OPERATIONS ( NET OF TAX )

Table : Annual Financial Statements (IND-AS)

Indicator : Loss on disposal of assets/settlement of liabilities of discontinuing operations (net
of tax)
Field : loss_on_asset_sale_liab_settle_disc_oper
Data Type : Number
Unit : Currency Annualised
Description:
Extra-ordinary expenses are those that arise from events or transactions that are clearly distinct from the ordinary
business activities of an enterprise, and which do not usually arise on a frequent or regular basis. This data field is
one of the components of ’Extra-ordinary expenses’, and captures the value of a company’s losses incurred on the
disposal of assets and the settlement of liabilities of discontinuing operations.
Discontinuing operations are defined in accounting standard 24 (AS-24) issued by the Institute of Chartered Ac-
countants of India (ICAI). The standard defines discontinuing operations as a component of an enterprise that is
being disposed of either in its entirety by way of a demerger or a spin-off, or that is being disposed of piecemeal
via a sale of assets and liabilities individually, or that is being terminated through abandonment. The transaction of
disposal should be pursuant to an overall plan to discontinue the entire component. Such a component is such that
it represents a separate major line of business or a geographical area of operations. Also, such a component is also
capable of being distinguished with respect to operations and for financial reporting purposes.
This data field captures the losses incurred by a company with respect to its discontinuing operations. Such losses
can either arise on the disposal of assets within a discontinued operation, or the settlement of liabilities thereof.

April 15, 2019 ProwessIQ

G AIN ON DISPOSAL OF ASSETS / SETTLEMENT OF LIABILITIES OF DISCONTINUING OPERATIONS ( NET OF TAX
445)

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on disposal of assets/settlement of liabilities of discontinuing operations (net
of tax)
Field : gain_on_asset_sale_liab_settle_disc_oper
Data Type : Number
Unit : Currency Annualised
Description:
As per Accounting Standard 24 of the Institute of Chartered Accountants of India, a discontinuing operation is a
component of an enterprise
1. that the enterprise, pursuant to a single plan, is:
(a) disposing of substantially in its entirety, such as by selling the component in a single transaction or by
demerger or spin-off of ownership of the component to the enterprise’s shareholders; or
(b) disposing of piecemeal, such as by selling off the component’s assets and settling its liabilities individu-
ally; or
(c) terminating through abandonment; and
2. that represents a separate major line of business or geographical area of operations; and
3. that can be distinguished operationally and for financial reporting purposes.
When operations of a company are discontinued, the result can be a net gain or net loss. The revised schedule VI
requires that the gain or loss on the actual disposal of assets and settlement of liabilities be displayed on the profit
and loss account, or the income statement as seperate from income from continued operations.
CMIE captures any gain arising from disposal of assets/settlement of liabilities of discontinuing operations under
this datafield.
Discontinued operations are expected to occur relatively infrequently. Moreover, the gain arising on disposal of the
respective assets and settlement of liabilities is clearly distinct from the income arising from ordinary activity of
the company. Hence, CMIE includes this datafield under extra-ordinary income head.

ProwessIQ April 15, 2019

446 L OSS RECOGNISED ON THE RE - MEASUREMENT OF ASSETS OF DISCONTINUED OPERATION , NET OF TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Loss recognised on the re-measurement of assets of discontinued operation, net of
tax
Field : loss_recog_rem_ast_discont_oper_net_of_tax
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS-105 on ’Non-current Assets Held for Sale and Discontinued Operations’ requires an entity to present an
analysis of a single amount either in Notes or on the face of the Statement of Profit and Loss:
(i) the revenue, expenses and pre-tax profit or loss of discontinued operations;
(ii) the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or
disposal group(s) constituting the discontinued operation.
(iii) the related income tax expense
This data field captures the post-tax loss recognised on the measurement / re-measurement to fair value less costs
to sell or on the disposal of the assets (disposal group) constituting the discontinued operation.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

G AIN RECOGNISED ON THE RE - MEASUREMENT OF ASSETS OF DISCONTINUED OPERATION , NET OF TAX 447

Table : Annual Financial Statements (IND-AS)

Indicator : Gain recognised on the re-measurement of assets of discontinued operation, net of
tax
Field : gain_recog_rem_ast_discont_oper_net_of_tax
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS-105 on ’Non-current Assets Held for Sale and Discontinued Operations’ requires an entity to present an
analysis of a single amount either in Notes or on the face of the Statement of Profit and Loss:
(i) the revenue, expenses and pre-tax profit or loss of discontinued operations;
(ii) the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or
disposal group(s) constituting the discontinued operation.
(iii) the related income tax expense
This data field captures the post-tax gain recognised on the measurement / re-measurement to fair value less costs
to sell or on the disposal of the assets (disposal group) constituting the discontinued operation.
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

448 N ET PROFIT /( LOSS ) AFTER SHARE OF PROFIT / LOSS FROM ASSOCIATES /JV

Table : Annual Financial Statements (IND-AS)

Indicator : Net profit/(loss) after share of profit/loss from associates/JV
Field : pat_after_share_pl_assc_jv
Data Type : Number
Unit : Currency Annualised
Description:
This data-field stores the value of Net profit/(loss) after including the share of profit/loss from associates/JV. This
data-field is applicable only in consolidated financial statements .
An associate is an entity over which the investor has significant influence.
A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to
the net assets of the arrangement.
When the invesments in associates and joint ventures is accounted as per equity method, the investor’s profit or loss
includes its share of the investee’s profit or loss also.

April 15, 2019 ProwessIQ

S HARE IN PROFIT /( LOSS ) IN ASSOCIATE / JV 449

Table : Annual Financial Statements (IND-AS)

Indicator : Share in profit/(loss) in associate/jv
Field : share_in_profit_loss_in_assoc
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 23 (AS-23) deals with the effects of investments in associates on the financial position and op-
erating results of a group. The accounting standard describes an associate as an entity, including an unincorporated
entity such as a partnership, over which the investor has significant influence and which is neither a subsidiary nor
an interest in a joint venture. The accounting standard prescribes the equity method of accounting for investments
in an associate in the consolidated financial statements. The equity method is a method of accounting whereby the
investment is initially recorded at cost, identifying any goodwill/capital reserve arising at the time of acquisition.
The carrying amount of the investment is adjusted thereafter for the post-acquisition change in the investor’s share
in the net assets of the investee.
The profit or loss of the investor includes the investor’s share of the profit or loss of the investee.
The recognition of income on the basis of distributions received may not be an adequate measure of the income
earned by an investor from investments in an associate because these may have hardly any bearing with the perfor-
mance of the associate. By virtue of having significant influence over the associate, the investor has an interest in
the associate’s performance and therefore, the return on its investment. The investor accounts for this interest by
extending the scope of its financial statements so as to include its share of profits or losses of such an associate.
This data field reports the share of the group in the net profit or loss of its associates which is separately reported
in the consolidated profit and loss statement, in order to arrive at the net income of the group.

ProwessIQ April 15, 2019

450 S HARE OF PROFIT /( LOSS ) IN ASSOCIATES , NET OF TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Share of profit/(loss) in associates, net of tax
Field : sh_profit_loss_associates
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures the share of profit/(loss) in associates and is applicable only in case of consolidated financial
statements.
An associate is an entity over which the investor has significant influence.
Investment in associates are accounted as per equity menthod. The equity method is a method of accounting
whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the
investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit
or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive
income.

April 15, 2019 ProwessIQ

S HARE OF PROFIT /( LOSS ) IN JOINT VENTURES , NET OF TAX 451

Table : Annual Financial Statements (IND-AS)

Indicator : Share of profit/(loss) in joint ventures, net of tax
Field : sh_profit_loss_jv
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures the share of profit/(loss) in joint ventures(JV) and is applicable only in case of consolidated
financial statements.
A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to
the net assets of the arrangement.
Investment in joint ventures are accounted as per equity menthod.The equity method is a method of accounting
whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the
investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit
or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive
income.

ProwessIQ April 15, 2019

452 R EPORTED PROFIT /( LOSS ) ATTRIBUTABLE TO :

Table : Annual Financial Statements (IND-AS)

Indicator : Reported profit /(loss) attributable to:
Field : reported_pat_for_the_year
Data Type : Number
Unit : Currency Annualised
Description:
The profit after tax figure provided by Prowess sometimes does not match with the net profit figure provided by
the company. This is because of re-classification of the numbers provided by the companies in their annual reports
into a standardised format of Prowess.
This data field reports the ’profit after tax’ figure of profit & loss statement in the standalone financial statements
and ’Net profit/(loss) after share of profit/loss from associates/JV’ of profit & loss statement in the consolidated
financial statements provided by the company.This is not adjusted or normalised in any way. Prowess reproduces
the figure provided by the company in its annual report.

April 15, 2019 ProwessIQ

P ROFIT /( LOSS ) ATTRIBUTABLE TO OWNERS OF THE COMPANY 453

Table : Annual Financial Statements (IND-AS)

Indicator : Profit /(loss) attributable to owners of the company
Field : profit_loss_attrib_to_owners_of_co
Data Type : Number
Unit : Currency Annualised
Description:
This data-field captures the profit / (loss) attributable to the owners of the parent entity and it is captured as reported
by the company.
This data-field is applicable only for consolidated financial statements.

ProwessIQ April 15, 2019

454 P ROFIT / ( LOSS ) ATTRIBUTABLE TO NON - CONTROLLING INTERESTS

Table : Annual Financial Statements (IND-AS)

Indicator : Profit / (loss) attributable to non-controlling interests
Field : minority_int
Data Type : Number
Unit : Currency Annualised
Description:
Minority interest, also known as non-controlling interest, refers to that portion of equity in a subsidiary company
that is not owned by the parent company. A parent company might have controlling interest greater than 50% but
less than 100% and it consolidates the subsidiary’s financial results with its own. AS-21 defines minority interest
as ’that part of the net results of operations and assets of a subsidiary which are not owned, directly or indirectly
through subsidiaries, by the parent’.
Minority interest is reported in the consolidated balance sheet of the owning/parent company. It reflects the claim
on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated
income statement as a share of profit belonging to minority shareholders.
Minority interests in the net profit/loss of consolidated subsidiaries should be adjusted against the income of the
group in order to arrive at the net income attributable to the holding company or the controlling interests.
This data field captures the share in the profit/loss of the consolidated subsidiaries that has been allocated to the
minority shareholders in the consolidated profit and loss statement.

April 15, 2019 ProwessIQ

D IFFERENCE BETWEEN NORMALISED PAT AND PAT REPORTED BY COMPANY 455

Table : Annual Financial Statements (IND-AS)

Indicator : Difference between normalised pat and pat reported by company
Field : diff_normalised_reported_pat
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the difference, if any, between the profit after tax as reported by the company in its Annual
Report and the profit after tax computed by CMIE after its normalisation process.
The net profit figure provided by CMIE after its normalisation sometimes does not match with the net profit figure
provided by the company in its financial statements in its Annual Report.
Differences arise because CMIE re-classifies the financial numbers provided by a company into a standardised
format. This process is called normalisation. This data field quantifies the difference between the profit after tax
figures provided by the company and by CMIE.
The normalised PAT does not reflect any value judgement by CMIE.
CMIE accepts the company’s estimates in all respects fully. The normalisation process essentially classifies the
information available in the Annual Report as given by the company into a standardised format. It is this process
that leads to differences between the estimates provided by the company and by CMIE in the Prowess database.
The differences appear at most broad groupings of data, such as total income or total expenses, or (more likely) at
the next level of grouping of data such as sales or raw materials. This is because the constituents of these broad
groupings may have been classified differently in CMIE’s standardised format, compared to what the company may
have presented

ProwessIQ April 15, 2019

456 D IFFERENCE DUE TO MATERIAL / EXCEPTIONAL INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to material/exceptional income
Field : dp_prior_period_extra_ordi_inc
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure provided by CMIE often does not match with the net profit figure provided by the company
in its Annual Report. Differences arise because CMIE re-classifies the numbers provided by the company into a
standardised format. This process is called normalisation. Although the principal reason for the difference is the
treatment of prior period and extraordinary transactions, there could be others as well.
This data field quantifies the difference between the net profit figures provided by the company and by CMIE that
arise because of some prior period and extraordinary incomes, reported below profit after tax by the company but
above PAT by CMIE.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO BAD DEBTS RECOVERED 457

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to bad debts recovered
Field : dp_bad_debts_recovered
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure available on CMIE’s Prowess database might differ from the net profit figure reported by
a company in its Annual Report. Differences arise since CMIE re-classifies financial numbers provided by a
company in a standardised format. This process is called normalisation. The principal reason of the difference is
the treatment of prior period and extraordinary transactions. However, there could be other reasons as well.
This data field accounts for the difference between the profit figures provided by the company and by CMIE that
is attributed to difference in the treatment of bad debts recovered. Some companies report this after PAT and some
before PAT. CMIE reports these before PAT. Therefore the difference arises when the company reports this after
the PAT.

ProwessIQ April 15, 2019

458 I NCOME TAX REFUND ( INCLUDING INTEREST )

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax refund (including interest)
Field : dp_oth_cash_prior_period_inc
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure as available on CMIE’s Prowess database often does not match with the net profit figure
reported by a company in its Annual Report. Differences arise because CMIE re-classifies the numbers provided
by the company into a standardised format. This process is called normalisation. Apart from various other reasons,
the principal reason for differences is the treatment of prior period and extraordinary transactions.
This data field quantifies the difference between the profit figures provided by the company and by CMIE that
arises due to difference in the treatment of other prior period cash incomes (excluding bad debts recovered). Some
companies report this after PAT and some before PAT. CMIE reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO PROVISIONS / IMPAIRMENT AND CREDIT BALANCES WRITTEN BACK 459

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to provisions/impairment and credit balances written back
Field : dp_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
The net profit number as available on CMIE’s Prowess database very often does not match the net profit figure
provided by the company in its audited annual accounts. Differences arise because CMIE re-classifies the numbers
provided by the company in a standardised format. This process is called normalisation. Although there might be
many reasons for differences, the principal cause is the treatment of prior period and extraordinary transactions.
This particular data field reports the difference between the profit figures provided by the company and by CMIE
that is attributed to a difference in the treatment of provisions written back. Some companies report this after PAT
and some before PAT. CMIE reports these before PAT.

ProwessIQ April 15, 2019

460 D IFFERENCE DUE TO DEPRECIATION PROVISION WRITTEN BACK

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to depreciation provision written back
Field : dp_dep_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure available on CMIE’s Prowess database often does not match the net profit number reported
by a company in its audited annual financial statements. Differences arise because CMIE re-classifies the numbers
provided by the company into a standardised format. This process is called normalisation. Although there are
various reasons for such differences, the principal reason is the difference in the treatment of prior period and
extraordinary transactions.
This data field is one among four child indicators listed under the field ’Difference due to provisions written
back’. It reports the difference between the profit figures provided by the company and by CMIE that arises due
to differences in the treatment of depreciation provisions written back. Some companies report this after PAT and
some before PAT. CMIE reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO TAX PROVISIONS WRITTEN BACK 461

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to tax provisions written back
Field : dp_tax_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure available on CMIE’s Prowess database often does not match the net profit figure provided by
the company in its audited annual accounts. Differences arise because CMIE re-classifies the numbers provided by
the company into a standardised format. This process is called normalisation. The principal source of the difference
is the treatment of prior period and extraordinary transactions. There could be others as well.
This data field features as a child indicator under the field ’Difference due to provisions written back’. It reflects
the difference between the profit figures provided by the company and by CMIE that arises out of difference in
the treatment of tax provisions written back. Some companies report this after PAT and some before PAT. CMIE
reports these before the PAT. Therefore the difference arises from cases where the company reports this after the
PAT.

ProwessIQ April 15, 2019

462 D IFFERENCE DUE TO WRITE BACK OF PROVISION AGAINST TRADE RECEIVABLES / ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to write back of provision against trade receivables/advances
Field : dp_bad_debts_prov_w_back
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure reported in CMIE’s Prowess database often does not match the net profit figure published
by a company in its Annual Report. Differences arise because CMIE re-classifies the numbers provided by the
company in a standardised format. This process is called normalisation. The principal source of the difference is
the treatment of prior period and extraordinary transactions. There could be other reasons as well.
This data field features as a child indicator under the field name ’Difference due to provisions written back’. It
points out the difference between the profit figures provided by the company and by CMIE arising due to the
treatment of bad debt provisions written back. Some companies might report this after PAT and some before PAT.
CMIE reports these before the PAT. Therefore the difference arises when the company reports this after the PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO OTHER PROVISIONS / IMPAIRMENT & CREDIT BALANCES WRITTEN BACK 463

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to other provisions/impairment & credit balances written back
Field : dp_oth_prov_credit_bal_w_back
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure as made available on CMIE’s Prowess database and the corresponding figure as presented by a
company in its Annual Report very often do not match. Differences arise because CMIE re-classifies the numbers
provided by the company into a standardised format (normalisation). The principal source of the difference is the
treatment of prior period and extraordinary transactions. There could be others as well.
This data field features as a child indicator under the data field ’Difference due to provisions written back’. It
quantifies the difference between the profit figures provided by the company and by CMIE that arises due to
differences in the treatment of provisions written back other than those for depreciation, tax or bad debts, if any,
and also, any credit balances, like liabilities, no longer payable.
Some companies report this after PAT and some before PAT. CMIE reports these before the PAT. Therefore the
difference arises when the company reports this after the PAT.

ProwessIQ April 15, 2019

464 D IFFERENCE DUE TO PROFIT ON SALE OF NON - FINACIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to profit on sale of non-finacial assets
Field : dp_gain_sale_of_ast
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure as available on CMIE’s Prowess database does not match with the net profit
figure published by a company in its Annual Report. Differences arise because CMIE re-classifies the numbers
provided by the company in a standardised format (normalisation), which might differ from the way financial
information is presented by the company. The principal source of the difference is the treatment of prior period and
extraordinary transactions.
This data field is one of the four child indicators listed under the data field ’Difference due to extra-ordinary
income’. It quantifies the difference between the profit figures provided by the company and by CMIE arising out
of differences in the way profit on sale of fixed assets are presented. Some companies report this after PAT and
some before PAT. However, CMIE always reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO GAIN ON DISPOSAL OF PPE 465

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to gain on disposal of PPE
Field : dp_inc_prft_on_sale_of_ppe
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field quantifies the difference between the profit figures as provided by the company and by CMIE,
emenating from differences in the presentation of gain on sale of Property, Plant & Equipment (PPE) . Some
companies report gain on sale of PPE after PAT and some before PAT. CMIE, however, always reports these before
PAT.

ProwessIQ April 15, 2019

466 D IFFERENCE DUE TO GAIN ON DISPOSAL OF INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to gain on disposal of intangible assets
Field : dp_inc_prft_on_sale_of_intng_asst
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field quantifies the difference between the profit figures as provided by the company and by CMIE,
emenating from differences in the presentation of profit on sale of intangible assets . Some companies report profit
on sale of intangible assets after PAT and some before PAT. CMIE, however, always reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO INSURANCE CLAIMS 467

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to insurance claims
Field : dp_insurance_claims
Data Type : Number
Unit : Currency Annualised
Description:
A company’s net profit figure as available on CMIE’s Prowess database, more often than not, does not match the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers provided by the company in a standardised format. This process is called normalisation. This method
might be different from the way the company might presnt its financial information. The principal source of the
difference is the treatment of prior period and extraordinary transactions.
This data field is one of the child indicators listed under the field ’Difference due to extra-ordinary income’. It
quantifies the difference between the profit figures provided by the company and by CMIE that arises due to
difference in the presentation of a company’s insurance claims. Some companies report this after PAT and some
before PAT. However, CMIE always reports these before PAT.

ProwessIQ April 15, 2019

468 D IFFERENCE DUE TO GAIN ON CHANGE IN ACCOUNTING POLICIES

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to gain on change in accounting policies
Field : dp_gain_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure available on CMIE’s Prowess database often does not match with the net profit figure provided
by the company in its Annual Report. Differences arise because CMIE re-classifies the numbers provided by the
company in a standardised format, which might differ from the way the company presents its data. This process
is called normalisation. The principal source of the difference is the treatment of prior period and extraordinary
transactions. There could be others as well.
This data field is one of the four child indicators listed under the field name ’Difference due to extra-ordinary
income’. It quantifies the difference that arises between the profit figures provided by the company and by CMIE
due do a difference in the presentation of gains on account of changes in accounting policies. Some companies
report this after PAT and some before PAT. CMIE always reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO TRANSFER TO RESERVES 469

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to transfer to reserves
Field : dp_trf_to_resv
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure of any random company as available on CMIE’s Prowess database does
not match with the net profit figure provided by the company in its Annual Report. Differences arise because CMIE
re-classifies the numbers provided by the company in a standardised format, which might not match with the way
a company presents its financial information. This process is called normalisation. The principal source of the
difference is the treatment of prior period and extraordinary transactions.
A transfer made from the profit & loss statement to any reserve could cause differences in net profits as reflected in
Prowess and in the company’s published financial statements. CMIE treats any transfer to a reserve as a below the
line item and hence, any such transfer reported by the company above-the-line, or before PAT would result in the
normalised PAT to be higher than the company-reported PAT.
This data field quantifies the difference between the profit figures provided by the company and by CMIE that
arises when a transfer to any reserve, if any, is reported by the company before PAT in its profit and loss statement.

ProwessIQ April 15, 2019

470 D IFFERENCE DUE TO OTHER FACTORS INCREASING NORMALISED PAT

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to other factors increasing normalised pat
Field : dp_oth_factors_incr_norm_pat
Data Type : Number
Unit : Currency
Description:
More often than not, the net profit figure as available on CMIE’s prowess differs from the net profit figure published
by the company in its Annual Report. Differences arise because CMIE re-classifies the numbers provided by the
company in a standardised format, which may differ from the method in which a company presents its numbers.
This process is called normalisation. The principal source of the difference is the treatment of prior period and
extraordinary transactions.
This data field quantifies the difference between the profit figure provided by the company and by CMIE when
factors other than prior period and extraordinary transactions or transfers to reserves have resulted in a higher
normalised PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO MATERIAL / EXCEPTIONAL EXPENSES 471

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to material / exceptional expenses
Field : dp_prior_period_extra_ordi_exp
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure of any company as available on CMIE’s Prowess database differs from
the net profit figure published by the company in its Annual Report. Differences arise because CMIE re-classifies
the numbers provided by the company in a standardised format, which might differ from the way the company
presents its financial numbers. This process is called normalisation. Although there are various reasons for such
differences, the principal reason is the treatment of prior period and extraordinary transactions.
This data field reflects the difference between the profit figures provided by the company and by CMIE that are
attributed to differences in the presentation of prior period & extraordinary expenses. Some companies report this
after PAT and some before PAT. However, CMIE always reports these before PAT.

ProwessIQ April 15, 2019

472 D IFFERENCE DUE TO INCOME TAX ADJUSTMENTS OF EARLIER YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to income tax adjustments of earlier years
Field : dp_prior_period_taxes
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company, as provided on CMIE’s Prowess database, very often does not match the
net profit figure published by a company in its Annual Report. Differences arise because CMIE re-classifies the
numbers provided by the company into a standardised format. This process is called normalisation. The principal
source of the difference is the treatment of prior period and extraordinary transactions. There could be others as
well.
This data field quantifies the difference between the profit figures provided by the company and by CMIE that
arises due to differences in the presentation of prior period taxes. Some companies report this after PAT and some
before PAT. CMIE, however, reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO LOSS ON IMPAIRMENT OF NON - CURRENT NON - FINANCIAL ASSETS 473

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on impairment of non-current non-financial assets
Field : dp_loss_impair_ast
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure as available on CMIE’s Prowess database does not match with the net
profit figure published by the company in its financial statements. Differences arise because CMIE re-classifies
the numbers provided by the company in a standardised format through the process of normalisation. Hence, the
normalised numbers might be presented in a method that is different from the way the company presents its financial
numbers. The principal source of the difference is the treatment of prior period and extraordinary transactions.
This data field, quantifies the difference between the profit figures provided by the company and by CMIE that
arises when the loss, if any, resulting from impairment of assets, is reported by the company after PAT.

ProwessIQ April 15, 2019

474 D IFFERENCE DUE TO LOSS ON IMPAIRMENT OF PPE

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on impairment of PPE
Field : dp_exp_loss_impair_ppe
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field, quantifies the difference between the profit figures provided by the company and by CMIE that
arises when the loss, if any, resulting from impairment of Property, Plant & Equipment, is reported by the company
after PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO LOSS ON IMPAIRMENT OF INTANGIBLE ASSETS 475

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on impairment of intangible assets
Field : dp_exp_loss_impair_intng_asset
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field, quantifies the difference between the profit figures provided by the company and by CMIE that
arises when the loss, if any, resulting from impairment of intangible assets, is reported by the company after PAT.

ProwessIQ April 15, 2019

476 D IFFERENCE DUE TO LOSS ON SALE OF NON - CURRENT NON - FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on sale of non-current non-financial assets
Field : dp_loss_sale_ast
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure as available on CMIE’s Prowess databasedoes not match with the net profit
figure published by the company in its Annual Report. Differences arise because CMIE re-classifies the numbers
provided by the company in a standardised format through the process of normalisation. Apart from various other
reasons, the principal source of the difference is the treatment of prior period and extraordinary transactions.
This data field quantifies the difference between the profit figures as provided by the company and by CMIE,
emenating from differences in the presentation of losses on sale of assets. Some companies report losses on sale of
assets after PAT and some before PAT. CMIE, however, always reports these before PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO LOSS ON DISPOSAL OF PPE 477

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on disposal of PPE
Field : dp_exp_loss_sale_ppe
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field quantifies the difference between the profit figures as provided by the company and by CMIE,
emenating from differences in the presentation of losses on sale of Property, Plant & Equipment (PPE) . Some
companies report losses on sale of PPE after PAT and some before PAT. CMIE, however, always reports these
before PAT.

ProwessIQ April 15, 2019

478 D IFFERENCE DUE TO LOSS ON DISPOSAL OF INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss on disposal of intangible assets
Field : dp_exp_loss_sale_intng_assets
Data Type : Number
Unit : Currency Annualised
Description:
The net profit figure of any company as provided in CMIE’s Prowess database sometimes does not match with the
net profit figure provided by the company in its Annual Report. Differences arise because CMIE re-classifies the
numbers published by the company in a standardised format (normalisation) which might differ from the way a
company presents its financial data.
This data field quantifies the difference between the profit figures as provided by the company and by CMIE,
emenating from differences in the presentation of losses on sale of intangible assets . Some companies report
losses on sale of intangible assets after PAT and some before PAT. CMIE, however, always reports these before
PAT.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO TAX ON EXCEPTIONAL ITEMS 479

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to tax on exceptional items
Field : dp_tax_extra_ordi_inc
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure provided by CMIE does not match with the net profit figure provided by the
company in its Annual Report. Differences arise because CMIE re-classifies the numbers provided by the company
into a standardised format (normalisation). Normalised data might be presented in a method that is different from
a company’s published financial numbers, therefore resulting in differences. The principal source of the difference
is the treatment of prior period and extraordinary transactions.
This data field quantifies the difference between the profit figures provided by the company and by CMIE that arises
due to differences in the presentation of tax on extraordinary income. Companies might report this either after PAT
or before PAT. CMIE, however, always reports these before PAT.

ProwessIQ April 15, 2019

480 D IFFERENCE DUE TO LOSS BECAUSE ( EFFECT ) OF CHANGE IN VALUATION AND ACCOUNTING POLICIES

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to loss because (effect) of change in valuation and accounting
policies
Field : dp_loss_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure as provided on CMIE’s Prowess database does not match with the net profit
figure published by the company in its annual report. Differences arise because CMIE re-classifies the numbers
provided by the company in a standardised format. This process is called normalisation. Since the way in which
a company presents its financial data might not correspond with normalised data, it results in differences between
the two sets of data. The principal source of the difference is the treatment of prior period and extraordinary
transactions.
One type of extraordinary transaction is change in a company’s accounting policy over the previous year or years.
Changes in accounting policy may effect a reduction or an increase in the company’s profits.
This data field quantifies the difference arising between the profit figures provided by the company and by CMIE
due to difference in the method of presentation of losses emanating from changes in accounting policies.

April 15, 2019 ProwessIQ

D IFFERENCE DUE TO TRANSFER FROM RESERVES 481

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to transfer from reserves
Field : dp_trf_frm_resv
Data Type : Number
Unit : Currency Annualised
Description:
More often than not, the net profit figure of any company as available on CMIE’s Prowess database does not match
with the net profit figure published by the same company in its Annual Report. Differences arise because CMIE
re-classifies the numbers provided by the company in a standardised format through the process of normalisation.
Since normalised data might not be in line with the method of presentation adopted by the company, certain finan-
cial numbers, especially net profit figures, are likely to reflect a mismatch. The principal source of differences is
the treatment of prior period and extraordinary transactions.
CMIE treats any transfer from any reserve, other than from a revaluation reserve (this is adjusted with depreciation
charged during the year) as a below the line item. Hence, any such transfer reported by the company above the
line, or before PAT, would result in normalised PAT being lower than the company-declared PAT. This data field
quantifies the difference between PAT and normalised PAT arising due to differences in the presentation of transfers
made from any reserve other than revaluation reserve.

ProwessIQ April 15, 2019

482 D IFFERENCE DUE TO OTHER FACTORS DECREASING NORMALISED PAT

Table : Annual Financial Statements (IND-AS)

Indicator : Difference due to other factors decreasing normalised pat
Field : dp_oth_factors_decr_norm_pat
Data Type : Number
Unit : Currency
Description:
More often than not, the net profit figure of any company as provided by CMIE’s Prowess database does not match
with the net profit figure published by the same company in its Annual Report. Differences arise because CMIE
re-classifies the numbers provided by the company in a standardised format through the process of normalisation.
Since the normalised data might not be presented in the same way as the company’s numbers are presented, there
is likely to be differences in financial numbers, especially profit figures. The principal source of the difference is
the treatment of prior period and extraordinary transactions. However, other reasons might also exist.
This data field quantifies the difference between profit figures of the company and CMIE owing to differences in
the presentation of any factor other than prior period and extraordinary transactions or a transfer from any reserve.

April 15, 2019 ProwessIQ

N ON – PROVISIONS 483

Table : Annual Financial Statements (IND-AS)

Indicator : Non–provisions
Field : non_provisions
Data Type : Number
Unit : Currency
Description:
Provisions are the amounts set apart to meet specific liabilities. These must be provided for regardless of the fact
whether or not a company earns any profit. Provisions are normally charged to a company’s Profit & Loss Account
before arriving at the amount of net profit. However, some companies, due to inadequate profits, may not make
provision for certain liabilities associated with the business. In such cases, companies are required to bring this fact
of non-provision for expenses/liabilities to the notice of the shareholders.
Typically, non-provisions occur in relation to heads such as diminution in investments, sundry debtors, on non-
performing loans and advances, interest expenses, gratuity, etc. CMIE extracts this information from the Notes to
Accounts, Directors’ Report and the Auditors’ Report.
This data field captures the total non-provisions reported by the company. It can be further classified into nine
subordinate heads, pertaining to diminution in investments, sundry debtors, loans & advances including NPAs,
loans & advances to group companies, interest expenses, power expenses, gratuity, debenture & bond redemption
reserves, and other non-provisions.

ProwessIQ April 15, 2019

484 N ON - PROVISION FOR DIMINUTION IN INVESTMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for diminution in investment
Field : non_prov_dimun_in_invest
Data Type : Number
Unit : Currency
Description:
Provisions are amounts set apart to meet specific liabilities. These must be provided for regardless of the fact
whether or not a company earns any profit. Provisions are normally charged to a company’s Profit & Loss Account
before arriving at the amount of net profit. However, some companies, due to inadequate profits, may not make
provision for certain liabilities associated with the business. In such cases, companies are required to bring this fact
of non-provision for expenses/liabilities to the notice of the shareholders.
A company is required to make a provision for any reduction in the market value of its investments during the year.
Such reduction in value is known as diminution. A company may not make such provision either due to inadequate
profits or for any other reason. However, the financial statements of the company disclose the amount by which the
value of its investments have reduced during the year. This data field captures the aforesaid amount of diminution.

April 15, 2019 ProwessIQ

N ON - PROVISION FOR SUNDRY DEBTORS 485

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for sundry debtors
Field : non_prov_debtors
Data Type : Number
Unit : Currency
Description:
Provisions are the amounts set apart to meet specific liabilities. These must be provided for irrespective of whether
or not a company earns any profit. Provisions are normally charged to a company’s Profit & Loss Account before
arriving at the amount of net profit. However, some companies, due to inadequate profits, may not make provision
for certain liabilities associated with the business. In such cases, companies are required to bring this fact of
non-provision for expenses/liabilities to the notice of the shareholders.
Sometimes a company does not provide for some debts (sundry debtors) even after ascertaining that they are bad
or doubtful. The company might either classify such a debt as bad or doubtful under the Debtors schedule or it
may quantify such a doubtful amount included under good debts by way of a note under the notes to accounts. The
reason for non provision for such debts may be provided either under the notes to accounts or the Directors’ report.
The amount of non-provision is also quantified in the Auditors’ report. This data field captures the value of such a
non-provision for doubtful debtors.

ProwessIQ April 15, 2019

486 N ON - PROVISION FOR LOANS AND ADVANCES INCLUDING NPAS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for loans and advances including npas
Field : non_prov_loans_adv_npas
Data Type : Number
Unit : Currency
Description:
When a loan advanced by a company or a portion thereof becomes unrecoverable, the company is required to make
a provision for such loans and advances that are considered doubtful. In certain circumstances, companies might
choose not to make such provisions. Such non provisions are quantified by auditors in their report. The details
can also be found in the notes to accounts or in the Director’s report. This data field captures the value of all such
non-provisions for loans and advances.
Non Performing Assets (NPAs) are loans and advances granted by the banks and financial institutions whose
recovery is doubtful. Technically, an NPA is defined as any loan asset wherein the interest due and charged during
any quarter is not serviced fully within 90 days from the end of the said quarter.
Banks and financial institutions are required to statutorily make provisions for NPAs as per RBI guidelines. How-
ever, non-provision of the same is qualified and quantified by the auditors and the amount of non-provision is also
captured in this data field.

April 15, 2019 ProwessIQ

N ON - PROVISION FOR LOANS AND ADVANCES TO GROUP COMPANIES 487

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for loans and advances to group companies
Field : non_prov_loans_adv_gp
Data Type : Number
Unit : Currency
Description:
Companies are required to make a provision for loans and advances provided by them to group companies which
become non-recoverable or whose recovery becomes doubtful, to cover for the possibility of losses.
In certain circumstances, companies might not make such provisions, for example, when they incur losses or have
inadequate profits, etc. Such non-provisions are quantified by the auditors in their report. The details are also
available in the notes to accounts or in the Director’s report. Such amounts are captured in this data field.

ProwessIQ April 15, 2019

488 N ON - PROVISION FOR INTEREST EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for interest expenses
Field : non_prov_int_exp
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of interest due but not paid and which have also not been provided for by the
company. When interest becomes due but is not paid, a company normally books the expense in its profit & loss
account. In case it does not do so, but merely reports the interest expense liability in the notes to accounts and in
the auditor’s report, the amount of such non-provision is reported in this data field.

April 15, 2019 ProwessIQ

N ON - PROVISION FOR POWER EXPENSES 489

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for power expenses
Field : non_prov_power_exp
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of electricity charges which have been incurred by a company, which have,
however, not been provided for by the company in its books of accounts.

ProwessIQ April 15, 2019

490 N ON - PROVISION FOR GRATUITY

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for gratuity
Field : non_prov_gratuity
Data Type : Number
Unit : Currency
Description:
Gratuity is one of the many retirement benefits that are offered to employees in companies when they leave their
jobs. As per section 10(10) of the Income Tax Act 1961, it is paid when an employee completes five or more years
of full time service with an employer company. It is a mandatory payment to be made in accordance with the
provisions of the Payment of Gratuity Act. The employer is required to make regular contributions to a gratuity
fund, out of which payments are to be made to employees as and when necessary.
Sometimes, companies do not provide for gratuity for several reasons but state the amount of non-provision in the
notes to accounts and Auditor’s Report. This data field captures the amount of non-provision on this account.

April 15, 2019 ProwessIQ

N ON - PROVISION FOR DEBENTURE AND BOND REDEMPTION RESERVES 491

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for debenture and bond redemption reserves
Field : non_prov_deb_bond_redemp_resv
Data Type : Number
Unit : Currency
Description:
The Companies Act 1956 provides that any Indian company that issues debentures or bonds must create a deben-
ture/bond redemption service to protect investors against the possibility of default by the company. As per section
117C of the Act, companies are obliged to create a Debenture Redemption Reserve (DRR). This account is credited
with proceeds from the profits of the company arrived at every year till the debentures are redeemed. Such a reserve
would be credited with proceeds from profits in such a way so that they would be adequate to meet the payment of
principal and interest to the debenture holders on redemption. The funds accumulated as reserves cannot be used
for any other purpose other than redemption of the debentures or bonds.
If, however, a company does not appropriate a portion of its profits towards this reserve in compliance with sec-
tion 117 C of the Companies Act 1956, it has to make a clear disclosure of this fact with reasons for the same.
Companies disclose the information about such a non- provision along with the reason for non-compliance.
This data field captures the amount of non-provision for transfer to debenture redemption reserve as disclosed by
the company.

ProwessIQ April 15, 2019

492 N ON - PROVISION FOR OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-provision for others
Field : non_prov_for_others
Data Type : Number
Unit : Currency
Description:
This data field is one among nine used to capture the value of provisions that have not been made by a company
for certain liabilities associated with a business. This data field, being residual in nature, captures all such non-
provisions except those mentioned below, for which separate data fields exist:
1. non-provision for diminution in the value of investments
2. non-provision for doubtful debtors
3. non-provision for loans and advances
4. non-provision for loans and advances to group companies
5. non-provision for interest expenses
6. non-provision for power expenses
7. non-provision for gratuity
8. non-provision for debenture and bond redemption reserves

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN PROFIT DUE TO CHG IN ACCOUNTING POLICIES 493

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit due to chg in accounting policies
Field : pat_chg_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
Accounting policies are principles, bases, conventions, rules and practices that a company adheres to while prepar-
ing and presenting its financial statements. Different enterprises follow different accounting policies.Accounting
policies might differ in many respects - inventory valuation, method of depreciation, etc. Any change in accounting
policies causes a change in the computed profits, sometimes even significantly.
When a company changes its accounting policy, the material effect of such changes is required to be disclosed in its
financial statements. This data field captures the total effect of the changes in accounting policies on a company’s
profits.
This data field has six child indicators listed under it, pertaining to factors that can effect a change in profits if they
are changed. These child fields pertain to accounting policies on depreciation, inventories, income recognition,
expenses recognition, liabilities and other residual accounting policy changes.

ProwessIQ April 15, 2019

494 I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF DEPRECIATION

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of depreciation
Field : pat_chg_dueto_dep
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the effect of a change in a company’s accounting policy pertaining to depreciation charge
on its profits. The amount by which profits are impacted due to the change, whether an increase or a decrease, is
generally extracted from the company’s Notes to Accounts and/or its Auditors’ Report.
If a company changes the method by which it charges depreciation, then depreciation is recalculated in accordance
with the new method from the date from which the asset came into use, i.e. retrospectively. The surplus or deficit
arising from the recomputation of depreciation retrospectively has to be quantified and adjusted in the profit & loss
account in the year of change. This adjustment of the excess/short depreciation to the current year’s Profit & Loss
Account distorts the profits/losses of the current year. Hence, this item is disclosed separately.

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF I NVENTORIES 495

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of Inventories
Field : pat_chg_dueto_invent
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures any increase or decrease in a company’s profits in the current year due to a change in
the method of inventory valuation. The increase/decrease is stated separately in the profit & loss account of the
company. The impact of change is quantified in Notes to Accounts and/or in the Auditors’ Report.

ProwessIQ April 15, 2019

496 I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF I NCOME RECOGNITION

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of Income recognition
Field : pat_chg_dueto_inc_recognition
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures any increase or decrease in a company’s profits that is attributed to a change in its accounting
policy with respect to income recognition. A company recognises income either on cash basis or accrual basis. A
switch from one method to another may result in increase or decrease in profits.

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF EXPENSES RECOGNITION 497

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of expenses recognition
Field : pat_chg_dueto_exp_recognition
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the value of increase/decrease in the company’s net profit as a result of a change in its
accounting policy with respect to expenditure recognition. Changes in the accounting policies with respect to
expense recognition that affect profits pertain to the following items:
1. Treatment of research & development expenditure
2. Treatment of deffered revenue expenses
3. Capitalisation of expenses
4. Treatment of borrowing costs
5. Treatment of VRS expenditure
6. Treatment of ESOP’s

ProwessIQ April 15, 2019

498 I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of liabilities
Field : pat_chg_dueto_liab
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 5 (AS-5) issued by the Institute of Chartered Accountants of India (ICAI) requires companies
to disclose any change in an accounting policy that has a material effect on the company’s financial statements.
This data field captures and reports any increase/decrease in a company’s profits resulting from a change in its
accounting policy with respect to valuation of liabilities.

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN PROFIT ON ACCOUNT OF OTHERS 499

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in profit on account of others
Field : pat_chg_dueto_oth
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 5 (AS-5) issued by the Institute of Chartered Accountants of India (ICAI) requires companies
to disclose any change in an accounting policy that has a material effect on the company’s financial statements. This
data field captures and reports any impact on a company’s profit or loss due to change in accounting policies other
than those pertaining to changes in policies with respect to depreciation, inventory valuation, income recognition,
expense recognition and liabilities valuation.

ProwessIQ April 15, 2019

500 I NCREASE OR DECREASE IN RESERVES DUE TO CHG IN ACCOUNTING POLICIES

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves due to chg in accounting policies
Field : resv_chg_dueto_chg_actg_policy
Data Type : Number
Unit : Currency Annualised
Description:
When a company changes its accounting policy, the material effect of such changes is required to be disclosed in
its financial statements. This data field captures the total effect of a change in a company’s accounting policy on its
reserves.
This data field has six child indicators listed under it, pertaining to factors that can effect a change in profits if they
are changed. These child fields pertain to accounting policies on depreciation, inventories, income recognition,
expenses recognition, liabilities and other residual accounting policy changes.

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF DEPRECIATION 501

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of depreciation
Field : resv_chg_dueto_dep
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 5 (AS-5) issued by the Institute of Chartered Accountants of India (ICAI) requires companies
to disclose any change in an accounting policy that has a material effect on the company’s financial statements.
This data field captures and reports the effect of a change in a company’s policy of charging depreciation on its
reserves. The impact of changes in a company’s depreciation policy is generally available in the company’s Notes
to Accounts and/or the Auditors’ Report.
If the method of charging depreciation is changed by the company then depreciation is recalculated in accordance
with the new method from the date from which the asset came into use, i.e. retrospectively. The surplus or
deficit arising from the recomputation of depreciation retrospectively is quantified and adjusted in the Profit &
Loss Account in the year of change. The corresponding effect on the reserves is captured in this data field.
If the depreciation charge computed in the light of the policy change is higher than that computed in the erstwhile
method, the company’s reserves are reduced to that extent. Similarly, if it is lower, reserves are increased to that
extent. This data field reports only the amount of increase/decrease.

ProwessIQ April 15, 2019

502 I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of inventories
Field : resv_chg_dueto_invent
Data Type : Number
Unit : Currency Annualised
Description:
The value of a company’s inventories is usually computed using the FIFO (first in first out) method or the Weighted
Average Cost method. An enterprise may use any of these formulae depending on its accounting policy. A change
in the method of valuation of inventories from FIFO to weighted average or vice-versa amounts to change in
accounting policy. If a change in the policy is desired, the material impact of such change on the current year’s
profit or loss and on the reserves is disclosed.
Such disclosure usually forms part of the Notes to Accounts. CMIE reports any increase or decrease in reserves
due to change in accounting policies of inventory valuation in this data field.

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF INCOME RECOGNITION 503

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of income recognition
Field : resv_chg_dueto_inc_recognition
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures and reports any increase or decrease in a company’s reserves due to a change in its account-
ing policy with respect to income recognition. A company recognises income either on cash basis or accrual basis.
A change from one basis to another may result in increase or decrease in profits. The corresponding effect on the
company’s reserves is reported in this data field.

ProwessIQ April 15, 2019

504 I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF EXPENSES RECOGNITION

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of expenses recognition
Field : resv_chg_dueto_exp_recognition
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports increase/decrease in the company’s reserves as a result of change in accounting policy with
respect to expenditure recognition. Typically, changes in the accounting policies that affect profits, and therefore
reserves, are with respect to the following items:
1. Treatment of research and development expenditure
2. Treatement of deffered revenue expenses
3. Capitalisation of expenses
4. Treatment of borrowing costs
5. Treatment of VRS expenditure
6. Treatment of ESOP’s

April 15, 2019 ProwessIQ

I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF LIABILITIES 505

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of liabilities
Field : resv_chg_dueto_liab
Data Type : Number
Unit : Currency Annualised
Description:
As per Accounting Standard 5 (AS-5) issued by the Institute of Chartered Accountants of India (ICAI), companies
are required to disclose any change in an accounting policy that has a material effect on their financial statements.
This data field reports any increase/decrease in a company’s reserves due to a change in accounting policy with
respect to valuation of its liabilities.

ProwessIQ April 15, 2019

506 I NCREASE OR DECREASE IN RESERVES ON ACCOUNT OF OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Increase or decrease in reserves on account of others
Field : resv_chg_dueto_oth
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 5 (AS-5) issued by the Institute of Chartered Accountants of India (ICAI) requires companies
to disclose any change in an accounting policy that has a material effect on the company’s financial statements.
This data field captures and reports any change (increase or decrease) in the reserves of the company as a re-
sult of changes in its accounting policies other than those pertaining to depreciation, inventory valuation, income
recognition, expense recognition and liabilities.

April 15, 2019 ProwessIQ

PBDITA 507

Table : Annual Financial Statements (IND-AS)

Indicator : PBDITA
Field : pbdita
Data Type : Number
Unit : Currency Annualised
Description:
PBDITA is profits before depreciation, interest, tax and amortisation. The measure is derived by adding back
depreciation, financial charges, direct tax provisions, amortisation, write offs and other provisions to the ‘profit
after tax’ figure.
Alternately, it can also be derived by deducting from the sum of total income and change in stocks, all expenses
except depreciation, financial charges, direct taxes, amortisation, write offs and other provisions. But, this would
make the expression tediously long.
In Prowess, the following equation is always true:
total income + change in stocks - total expenses = profit after tax
With this relationship always being true, several measures of profits are derived conveniently by adding back several
combinations of financial charges, non-cash charges, direct taxes, etc. to the profit after tax. PBDITA is one such
measure of profit.
In Prowess, PBDITA is derived as follows
P rof itaf tertax+writeof f s+(totalprovisions−provisionf orobscolescenceof rawmaterial−P rovisionf orestimatedlo
totaltaxexpenses + amortisation + depreciation + f inancialservicesexpenses
Where, Total tax expenses is derived as follows
P rovisionf ordirecttax + T axonextra − ordinaryincome + T axexpensesondiscontinuingoperations
PBDITA is an important indicator of the health of core business operations of a non-finance company. It is a
measure that shows the amount of profits that a non-finance company generates from its day-to-day business activ-
ities. PBDITA is the profit left after meeting all running expenses except financial charges, provisions for non-cash
charges such as depreciation and amortisation. These expenses are excluded from PBDITA because they are not
related to the day-to-day business operations of a non-finance company.
Financial charges for a non-finance company depends upon how it decides to fund its activities. A choice of greater
borrowed funds rather than own funds to finance activities would raise financial charges, but a company that relies
on internal funds by say, redeploying profits or by infusing fresh equity capital could keep financial charges low.
The exclusion of financial charges removes the effects of these choices on the profits and thereby focus more on
the profitability of the main operations of the company.
Depreciation and amortisation charges are non-cash charges. They are a function of the age of fixed assets of the
company and its decisions regarding creation of new capacities. A company with relatively old assets and with no
new plans to create capacities may have low depreciation expenses. Correspondingly, a company with young fixed
assets or an on-going plan to expand capacities substantially may have large depreciation charges. These situations
that arise out of the long-term strategies of a company and not out of the current operations.
Write-offs and other provisions like provision for bad debts or doubtful ones are creations of the past whose delin-
quency is accounted for in the current year. It is therefore excluded from the computation of the PBDITA.

ProwessIQ April 15, 2019

508 PBDITA

Taxes are an externality and these have a significant impact upon profits. More importantly, often the tax rate
depends upon the various fiscal sops available to a company. Many industries (such as export-oriented Information
Technology) have remained exempt from from direct taxes for over a decade. The PBDITA excludes these and
thereby removes the impact of these changes in the external environment. By excluding financial charges, depre-
ciation, amortisation and direct taxes, the PBDITA comes fairly close to measure the profits that can attributed
largely to the current operations of the company.
Provision for obscolescence of raw material & Provision for estimated losses on onerous contracts being operating
expenses are excluded while adding back total provision.
A company may be earning healthy PBDITA, but may report low profit after tax (PAT) if there is a higher proportion
of non-operating expenses like finance charges, depreciation, tax and amortisation. This is especially true for a
company that is in the growing stage. Such a company is usually engaged in capital expansion, which it funds
through borrowings. Hence, the company incurs high financial charges. It may also show large depreciation
charges as it has newly acquired assets and on-going expansion plans. These expenses claim a substantial amount
of current profits.
For such a company, simply viewing the PAT may not show the true picture. PBDITA is an important indicator of
profits for such a company. If the company earns healthy PBDITA, it indicates that the company has sound business
operations. Though it may earn lesser profit after tax in the initial years, rising PBDITA will enable it to service
interest payments and repay debt, which will gradually bring down its finance charges. And once the company
achieves significant scale of operation, it will be in a position to easily translate healthy PBDITA into higher PAT.
Similarly, there may be a company that has high PAT in spite of deteriorating PBDITA. This is possible if there
is a fall in non-operating expenses like interest, depreciation. In such a case, if the company does not improve
its PBDITA, it will become increasingly difficult for it to report higher PAT year after year. This is because a
deteriorating PBDITA will eventually reflect at the PAT level.
Hence, it is the PBDITA which is the true measure of the health of the main business operations of a non-finance
company.

April 15, 2019 ProwessIQ

PBPT 509

Table : Annual Financial Statements (IND-AS)

Indicator : PBPT
Field : pbpt
Data Type : Number
Unit : Currency Annualised
Description:
PBPT refers to profits before provisions and taxes. The measure is derived by adding back provisions and total
direct taxes to the profit after tax figure.
Total direct taxes include ‘Provision for direct tax’, ‘Tax expenses of extra-ordinary/exceptional income’ and ‘Tax
expenses on discontinuing operations’
PBPT is essentially a measure of operating profits of banks and non-banking finance companies (NBFCs). Finance
companies need to make provisions for loans given by them that may have turned delinquent. This delinquency
is often (though not entirely) a function of the economic environment. During periods of an economic slowdown,
companies with relatively weak financials have a higher probability of defaulting on the loans taken by them.
These defaults show up on the balance sheets of banks and NBFCs as non-performing assets for which they make
provisions. These provisions eat into the operating profits of a finance company.
However, often, when the economic conditions improve, non-performing assets start performing again and provi-
sions made earlier get written back. This boosts the profits of finance companies.
Since a significant part of the profits of financial services companies during times of economic turnarounds (for
better or for worse) are determined by the provisions or their write-backs, it is useful to see a measure of profit that
excludes this influence. The PBPT does exactly this. It excludes the effect of provisioning and taxation and gives
a measure of operating profits of banks and NBFCs.
The PBPT also excludes write-offs. Write-offs are similar to provisions but they are more conclusive in their belief
that a claim is unrecoverable.

ProwessIQ April 15, 2019

510 PBT

Table : Annual Financial Statements (IND-AS)

Indicator : PBT
Field : pbt
Data Type : Number
Unit : Currency Annualised
Description:
PBT is profits before tax. The measure is derived by adding back total direct taxes to the profit after tax figure.
Total direct taxes include ‘Provision for direct tax’, ‘Tax expenses of extra-ordinary/exceptional income’ and ‘Tax
expenses on discontinuing operations’
Alternately, it can also be derived by deducting from the sum of total income and change in stocks, all expenses
except direct taxes. But, this would make the expression tediously long.
In Prowess, the following equation is always true:
total income + change in stocks - total expenses = profit after tax
With this relationship always being true, several measures of profits are derived conveniently by adding back
several combinations of financial charges, non-cash charges, direct taxes, etc. to the profit after tax. PBT is one
such measure of profit.
PBT is the profit left after meeting all expenses but before paying taxes.
Taxes are an externality that have a significant impact upon profits. Tax rate applicable for a company may change
over time and the profit after tax changes in line with the changes in tax rate. However, the PBT is not impacted by
changes in the tax rate.
Often the effective tax incidence on a company depends upon the various fiscal sops available to it. Many industries
(such as the export-oriented Information Technology) have remained exempt from from direct taxes for over a
decade. Sometimes, companies are exempted partly or fully from direct taxes if they invest in some regions or in
some industries. These industry- or region- specific exemptions vitiate inter-company comparison of the profits.
As Indian companies globalise, they are sometimes subjected to taxes applicable in different regimes. Their fi-
nancial statements therefore reflect these different direct tax regimes. This is particularly true of the consolidated
financial statements of Indian companies that have subsidiaries in different parts of the globe.
The PBT excludes taxes and it therefore removes the impact of diverse tax regimes applicable to the company. As
a result PBT is among the most comparable measure of profits when it comes to comparing various companies or
even industries.

April 15, 2019 ProwessIQ

C ASH PROFIT 511

Table : Annual Financial Statements (IND-AS)

Indicator : Cash profit
Field : cash_profit_indas
Data Type :
Unit :
Description:
Cash profit is the profit after tax (PAT) adjusted for the effect of non-cash transactions. Principally, these non-
cash transactions are depreciation, amortisation and write-offs. Since these are accounting entries that reflect some
notional expenditure but do not entail any cash outflow, they are added back to the PAT to derive the cash profit.
Cash profit is therefore, usually larger than PAT.
Depreciation, amortisation and write-offs are not the only non-cash transactions. The Prowess database captures
many more non-cash items and deploys all of these to derive the cash profit estimate.
Besides depreciation, amortisation and write-offs, other non-cash charges in the Prowess database are – Fair value
losses, loss on sale of assets, loss on impairment of assets, loss because of change in valuation and accounting
policies. None of these involve any cash outgo although all of these are charged as expenses. All of these are added
back to the PAT to derive the cash profit.
There are some non-cash incomes also and these are deducted from the PAT. Fair value gains on financial assets
and financial liabilities, Gain due to change in accounting policies and provisions written back are examples of
non-cash incomes. These are deducted from the PAT.
The effort is to identify the non-cash transactions and to adjust them appropriately to arrive at a measure of cash
profits that a company generated during the year.
To remove the complexity of adjusting all these non-cash indicators in the cash profit calculation, CMIE has created
separate expressions to calculate total non-cash expenses and total non-cash income.
Further, an expression is created which calculates net non-cash expenses. This expression is used in the calculation
of cash profit.
Cash profit is derived as follows:
CASH_PROFIT_INDAS = (PAT+NET_NON_CASH_EXP_INDAS)

ProwessIQ April 15, 2019

512 PAT NET OF EXCEPTIONAL ITEMS

Table : Annual Financial Statements (IND-AS)

Indicator : PAT net of exceptional items
Field : pat_net_of_excep
Data Type :
Unit :
Description:
PAT net of exceptional items is the profit after tax and after exceptional transactions. It is derived by deducting all
exceptional income from PAT and adding all exceptional expenses to PAT.
Exceptional items refer to any income or expenses which are clearly distinct from the ordinary business activities
of a company. Exceptional incomes include bad debts recovered or provisions written back, profit on sale of fixed
assets or insurance claims; and exceptional expenses include loss on sales of assets or loss on impairment of assets.
These are not regular transactions of a running business. Gain on sale of fixed assets is not an income generated
from regular business activity, it is a non-recurring gain. Such transactions also vitiate our understanding of the
profits that essentially reflect the current period’s performance.
A large gain or loss on account of exceptional transactions can skew the current year’s profit figure. As a result,
there is merit in studying the PAT of a company after the effect of such exceptional transactions is removed. PAT
net of exceptional items is a more stable estimate of the net profit than PAT. Excluding exceptional transactions
also makes the PAT figure comparable over time.

April 15, 2019 ProwessIQ

C ASH PROFIT NET OF EXCEPTIONAL ITEMS 513

Table : Annual Financial Statements (IND-AS)

Indicator : Cash profit net of exceptional items
Field : cash_profit_net_excep_indas
Data Type :
Unit :
Description:
Cash profit net of P&E is the profit after tax (PAT) adjusted for the effect of all non-cash transactions and further
adjusted for all the cash exceptional transactions.
Principally, these non-cash transactions are depreciation, amortisation and write-offs. Since these are accounting
entries that reflect some notional expenditure but do not entail any cash outflow, they are added back to the PAT to
derive the cash profit. Cash profit is therefore, usually larger than PAT.
Depreciation, amortisation and write-offs are not the only non-cash transactions. The Prowess database captures
many more non-cash items and deploys all of these to derive the cash profit estimate.
Besides depreciation, amortisation and write-offs, other non-cash charges in the Prowess database are – Fair value
losses, loss on sale of assets, loss on impairment of assets, loss because of change in valuation and accounting
policies. None of these involve any cash outgo although all of these are charged as expenses. All of these are added
back to the PAT to derive the cash profit.
There are some non-cash incomes also and these are deducted from the PAT. Fair value gains on financial assets
and financial liabilities, Gain due to change in accounting policies and provisions written back are examples of
non-cash incomes. These are deducted from the PAT.
The effort is to identify the non-cash transactions and to adjust them appropriately to arrive at a measure of cash
profits that a company generated during the year.
To remove the complexity of adjusting all these non-cash indicators in the cash profit calculation, CMIE has created
separate expressions to calculate total non-cash expenses and total non-cash income.
Further, an expression is created which calculates net non-cash expenses. This expression is used in the calculation
of cash profit.
Cash profit is derived as follows:
CASH_PROFIT_INDAS = (PAT+NET_NON_CASH_EXP_INDAS)
Cash profit net of exceptional transactions further removes the effect of all the all the cash exceptional transactions
on profits and gives the actual cash profit that a company generated from regular business operations.
To remove the inclusion of Profit from discontinued operations, CMIE first calculates ‘Cash profit from continuing
operations’ and then uses this in calculation of ‘Cash profit net of exceptional transactions’. ‘Cash profit from
continuing operations’ is calculated as follows:
CASH_PROFIT_CONT_OP_INDAS = (PAT_FRM_CONT_OPERATIONS + NET_NON_CASH_EXP_INC_INDAS
LOSS_ON_ASSET_SALE_LIAB_SETTLE_DISC_OPER)
‘Cash profit net of exceptional transactions’ is calculated as follows:
CASH_PROFIT_NET_EXCEP_INDAS = (CASH_PROFIT_CONT_OP_INDAS+CASH_EXCEP_EXP_INDAS-
CASH_EXCEP_INC_INDAS)

ProwessIQ April 15, 2019

514 C ASH PROFIT NET OF EXCEPTIONAL ITEMS

Exceptional transactions refer to any income or expenses which are clearly distinct from the ordinary business
activities of a company.
A large gain or loss on account of exceptional transactions can skew the current year’s cash profit figure. As a
result there is merit in studying the cash profit of a company after the effect of such exceptional transactions is
removed. Cash profit net of exceptional transactions is a more stable estimate of profits than cash profit. Excluding
exceptional transactions also makes the cash profit figure comparable over time.
It is also important to note that cash profit is not the cash that can be counted in the bank. Financial statements are
based on the principal of accrual accounting and income does no necessarily mean cash inflow and expense does
not necessarily mean a debit in the cash & bank balance.

April 15, 2019 ProwessIQ

O PERATING PROFIT OF NON - FINANCIAL COMPANIES 515

Table : Annual Financial Statements (IND-AS)

Indicator : Operating profit of non-financial companies
Field : pbdita_net_of_excep_oifi
Data Type :
Unit :
Description:
Operating profit of non-financial companies is profits before depreciation, interest, tax and amortisation; net of
prior period and extra-ordinary transactions, other income and income from financial services. The measure is
derived by adding back depreciation, financial charges, direct tax provisions and amortisations to the profit after
tax figure and deducting the net exceptional income, other income and income from financial services from the
same.
Operating profit of non-financial companies is a more refined measure of PBDITA. It gives the value of profits
earned by a non-finance company from its core business operations. After removing the impact of non-operating
expenses like depreciation, financial charges, amortisation and provisions, this measure furhter removes the impact
of net exceptional income, other income and income from financial services, on the profits of a business.
Large gains or losses on account of exceptional transactions can skew the profits of a company. These are non-
recurring transactions and do not form a part of the regular business activity of a company. Exceptional income
include transactions such as bad debts recovered or provisions written back, profit on sale of fixed assets or insur-
ance claims etc. Exceptional expenses include transactions such as prior period taxes or prior period depreciation,
loss on sale of fixed assets or loss on impairment of assets etc. Excluding such exceptional transactions will give
a more clear picture of the profits a company generated purely from its business operations. Removing impact of
exceptional transactions also makes the profit figure comparable over time.
Other income is also excluded from operating profit of non-financial companies. Other income in prowess includes
expenses recovered, liquidated damages or claims received and other miscellaneous income. Miscellaneous income
is a residual entry that includes all those sources of income that are not explicit. It is generally understood that other
income is income from sources that are not related to the main business of the company. In Prowess it also means
that it is income that is not identifiable in the nature of sales, or income from financial or non-financial services.
Income from financial services (principally, interest and dividends) are not, generally, generated from the main
operations or business of non-finance companies. Therefore, these are excluded from the operating profit of non-
financial companies.
By excluding financial charges, depreciation, amortisation, direct taxes, the net impact of exceptional transactions,
income from financial services and other income, operating profit of non-financial companies measures the profits
that can be purely attributed to thecore business operations of the current year of a non-finance company.

ProwessIQ April 15, 2019

516 O PERATING PROFIT OF FINANCIAL COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Operating profit of financial companies
Field : pbpt_net_of_excep_oi
Data Type :
Unit :
Description:
Operating profit of financial companies is profits before provisions and taxes, net of exceptional transactions and
net of other income. The measure is derived by adding back provisions and direct taxes to the profit after tax figure
and deducting the net exceptional income and other income from the same.
PBPT is essentially a measure of operating profits of banks and non-banking finance companies (NBFCs). Finance
companies need to make provisions for loans given by them that may have turned delinquent. This delinquency
is often (though not entirely) a function of the economic environment. During periods of an economic slowdown,
companies with relatively weak financials have a higher probability of defaulting on the loans taken by them.
These defaults show up on the balance sheets of banks and NBFCs as non-performing assets for which they make
provisions. These provisions eat into the operating profits of a finance company.
However, often, when the economic conditions improve, non-performing assets start performing again and provi-
sions made earlier get written back. This boosts the profits of finance companies.
Since a significant part of the profits of financial services companies during times of economic turnarounds (for
better or for worse) are determined by the provisions or their write-backs, it is useful to see a measure of profit that
excludes this influence. The PBPT does exactly this. It excludes the effect of provisioning and taxation and gives
a measure of operating profits of banks and NBFCs.
The PBPT also excludes write-offs. Write-offs are similar to provisions but they are more conclusive in their belief
that a claim is unrecoverable.
In the expression operating profit of financial companies, we remove the impact of exceptional transactions and
other income. This makes operating profit of financial companies a more sustainable estimate of the operating
profitability of a financial services company than the PBPT alone.

April 15, 2019 ProwessIQ

PAT FROM CONTINUING OPS AS % OF INCOME FROM CONTINUING OPS 517

Table : Annual Financial Statements (IND-AS)

Indicator : PAT from continuing ops as % of income from continuing ops
Field : pat_cont_ops_pc_inc_cont_ops
Data Type : Number
Unit : Per cent
Description:
This ratio measures the net profit margin of a company from continuing operations.
It expresses profit after tax from continuing operations as a percentage of income from continuing operations.

ProwessIQ April 15, 2019

518 PAT DISCONT OPS AS % OF INCOME FROM DISOCONT OPS

Table : Annual Financial Statements (IND-AS)

Indicator : PAT discont ops as % of income from disocont ops
Field : pat_discont_ops_pc_inc_discont_ops
Data Type : Number
Unit : Per cent
Description:
This ratio measures the net profit margin of a company from discontinuing operations.
This profit margin is calculated as PAT from disconitnuing operations as percentage of total income from discon-
tinuing operations.

April 15, 2019 ProwessIQ

PBDITA AS % OF TOTAL INCOME 519

Table : Annual Financial Statements (IND-AS)

Indicator : PBDITA as % of total income
Field : pbdita_pc_total_inc
Data Type : Number
Unit : Per cent
Description:
This is one of the ratios of the profitability of total income.
PBDITA is profits before depreciation, interest, tax and amortisation. It is a close measure of the operating profits
of a non-finance company. It gives the amount of profits that a non-finance company generates from its day-to-day
business activities after meeting all operating expenses. PBDITA excludes non-cash charges such as depreciation
and amortisation. It also excludes financial services expenses and direct taxes. These expenses are excluded from
PBDITA because they are not related to the day-to-day business operations of a non-finance company.
Total income includes all sources of income - industrial sales (applicable mostly to manufacturing, mining &
utility companies), income from non-financial services (such as from trading or aviation, shipping, IT, telecom,
hospitality, media, entertainment, etc.), income from financial services (such as interest earned) and other income.
It also includes income from prior period and extra-ordinary transactions.
The ratio of PBDITA as percentage of total income measures the percentage of PBDITA that a company generated
from the total income it earned during the year.
Normally, a company should make sufficient profits at the PBDITA level so that it can account for depreciation and
amortisation, pay for its debt servicing costs and direct taxes. After accounting for these non-operating expenses,
the company should have sufficient amount of net profit.
A healthy PBDITA to total income ratio indicates that a company is generating good profits from its day-to-day
business operations.
The ratio PBDITA as percentage of total income compares a narrowly defined measure of profit to a broadly defined
total income. As a result, of all the measures of profitability, this yields the highest value of profitability of income.

ProwessIQ April 15, 2019

520 PBT AS % OF TOTAL INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : PBT as % of total income
Field : pbt_pc_total_inc
Data Type : Number
Unit : Per cent
Description:
PBT as percentage of total income is one of the measures of profitability of a company. The ratio gives the
percentage of profit that a company generated from the total income it earned during a period, after meeting all the
expenses but before paying direct taxes.
The ratio of PBT to total income is among the most comparable measures of profitability when it comes to com-
paring various companies in an industry, or even when comparing various industries. This is because it removes
the impact of taxation, which often varies depending upon the industry or the country of business.
Often the effective tax incidence of a company depends upon the various fiscal sops available to it. Many industries
(such as the export-oriented information technology sector) have remained exempt from direct taxes for over a
decade. Sometimes, companies are exempted partly or fully from direct taxes if they invest in some regions or in
some industries (for eg. companies established in Special Economic Zones). Such tax exemptions prop up the net
profits of a company.
As Indian companies globalise, they are sometimes subjected to taxes applicable in different regimes. The finan-
cial statements therefore reflect these different tax regimes. This is particularly true of the consolidated financial
statements of Indian companies that have subsidiaries in different parts of the globe.
PBT is not impacted by such industry or region specific tax exemptions. PBT excludes the effect of taxes on profits
and therefore removes the impact of diverse tax regimes applicable to a company.
This makes the ratio ‘PBT as percentage of total income’ one of the best measures of profitability for inter-company
comparisons within an industry or for inter-industry comparisons.

April 15, 2019 ProwessIQ

PAT AS % OF TOTAL INCOME 521

Table : Annual Financial Statements (IND-AS)

Indicator : PAT as % of total income
Field : pat_pc_total_inc
Data Type : Number
Unit : Per cent
Description:
PAT as percentage of total income is a measure of the net profit margin of a company. The ratio gives the percentage
of net profit that a company generated from the total income it earned during a period, after meeting all expenses.
In other words, it is a measure of how good a company is at converting income earned into profits. A company’s net
profit margin ideally tells us how much after-tax profit the business makes for every rupee it generates as income.
Total income includes all sources of income – industrial sales (applicable mostly to manufacturing, mining &
utility companies), income from non-financial services (such as from trading or aviation, shipping, IT, telecom,
hospitality, media, entertainment, etc.), income from financial services (such as interest earned) and other income.
It also includes income from prior period or extra-ordinary transactions.
PAT is derived as: Total income + change in stock - total expenses = PAT
Change in stock is the net increase / (decrease) in stocks of finished and semi-finished goods and work-in-progress.
Total expenses include expenses on raw materials, stores & spares, packaging, purchase of finished goods, energy
expenses, compensation to employees, royalties, rents, repairs, insurance, outsourced manufacturing and profes-
sional jobs, selling & distribution, travel, communications, printing, other operating expenses and miscellaneous
expenses.
It also includes indirect taxes, depreciation, amortisations, write-offs, prior period expenses charged in current year,
extra-ordinary expenses and provision for direct taxes.
PAT thus takes into account all sources of income and expenses. It does not make any adjustments for prior period
or extra-ordinary transactions. It considers all transactions of the profit and loss account to arrive at the net profit.
PAT as percentage of total income is thus the final profit margin earned by a company. Net profit margin may vary
across different industries. It can also vary across companies in an industry depending upon the company’s pricing
strategy or how well it controls costs. But all else being equal, the higher a company’s net profit margin compared
to its competitors, the better. A very low profit margin indicates a higher risk that a decline in sales or rise in
expenses may erase profits and result in net loss to a company.

ProwessIQ April 15, 2019

522 PBPT NET OF EI &OI AS % OF TOTAL INCOME NET OF EI

Table : Annual Financial Statements (IND-AS)

Indicator : PBPT net of EI &OI as % of total income net of EI
Field : pbpt_net_of_excepoi_pc_tot_inc_net_of_excepoi
Data Type :
Unit :
Description:
This is one of the ratios of profitability of total income. Such a ratio is more relevant for financial companies, since
it measures the profitability of a financial company via a comparison of its operating profits to its total income.
The measure of profit in this ratio is PBPT net of exceptional and other incomes. This is profit before provisions
and direct taxes adjusted for exceptional transactions and also other income.
Income from financial services includes income from fee based financial services income (such as those earned
from brokerage) and income from fund based services (such as lending to earn interest income or investing to earn
dividends, bill discounting or treasury operations, etc.)
Financial companies earn their profits from such financial services. This ratio is used to compare the profits of
finance companies before provisions, taxes and exceptional transactions and other income to the total revenues
generated by these companies.
Finance companies need to make provisions for loans given by them that may have turned delinquent. This delin-
quency is often, to some extent, a function of the economic environment. During periods of an economic slow-
down, companies with relatively weak financials have a higher probability of defaulting on the loans taken by them,
thereby inflating provisions which eat into the operating profits. However, when the economic conditions improve,
non-performing assets might start performing again and provisions made earlier get written back. Hence, it is use-
ful to exclude the influence of provisions. The PBPTs also excludes write-offs, which are similar to provisions but
are more conclusive in their belief that a claim is not recoverable.
Taxes are excluded from this measure of profits because these are an externality that depend upon government
policies that are often industry- specific. In an age of globalisation, tax regimes of different countries and their tax
treaties with India can have a bearing on the tax incidence of individual companies. Since tax rates and regimes
change over time, it is useful to see the returns that equity shareholders get without considering the changing tax
incidence.
Exceptional income are removed and similar expenses are added back to derive a measure of profits that corre-
sponds better to the current year’s activities.

April 15, 2019 ProwessIQ

N ET PROFIT MARGIN 523

Table : Annual Financial Statements (IND-AS)

Indicator : Net profit margin
Field : pat_net_of_excep_pc_tot_inc_net_of_excep
Data Type :
Unit :
Description:
This ratio is a more refined measure of the net profit margin of a company. The net profit margin is calculated
as PAT as percentage of total income. This ratio removes the impact of exceptional transactions on the net profit
margin of a company.
The net profit, or profit after tax of a company is quite vulnerable to exceptional transactions.
Exceptional transactions refer to any income or expenses which are clearly distinct from the ordinary business
activity of a company. These include profit / loss on sale of fixed assets, gain / loss on change in accounting
policies, insurance claims, tax on exceptional income. A large gain or loss on account of exceptional transaction
can skew the current year’s PAT although these transactions do not pertain to the ordinary business activity of a
company.
To derive a more accurate estimate of the profits generated by a company from its business operations during an
accounting period, it is useful to remove the impact of transactions that are exceptional and not ordinary in nature.
PAT net of exceptional items is such a measure.
When PAT net of exceptional items is compared to total income to derive the corresponding profit margin, total
income is also reduced by the same exceptional items. This makes the numerator and the denominator comparable.
There is merit in studying the ratio PAT net of exceptional items as percentage of total income net of exceptional
items. This is because the ratio gives the net profit margin earned by a company from its regular business transac-
tions pertaining to the current accounting period. This makes it a more stable estimate of net profit margin since it
removes the impact of prior-period exceptional transactions, which can skew current year’s income and PAT. Also,
net profit margin net of exceptional items is a more comparable measure of profitability over different time periods.

ProwessIQ April 15, 2019

524 O PERATING PROFIT MARGIN OF NON - FINANCIAL COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Operating profit margin of non-financial companies
Field : pbdita_net_of_excep_oifi_pc_sales
Data Type :
Unit :
Description:
This ratio is a measure of the profitability of core business operations of a non-finance company.
PBDITA net of exceptional items, other income, financial income is the profit before depreciation, interest, direct
tax and amortisation adjusted for the effect of exceptional transactions, other income and income from financial
services. The indicator is a measure of operating profit of a non-finance company since it excludes all income and
expenses that are not related to the main operations of a non-finance company.
PBDITA net of exceptional items, other income, financial income is ideally the profit that a non-finance company
generates from its day-to-day business activities. Expenses like depreciation, interest, tax and amortisation are
excluded because they do not relate to the day-to-day business operations of a non-finance company. Similarly,
other income and income from financial services are also not a part of the main business operations of a non-
finance company. Hence, these are also excluded. Exceptional items are clearly distinct from the ordinary business
activities of a company and are hence excluded.
Since the ratio PBDITA net of exceptional items, other income, financial income as percentage of sales attempts
to measure the profitability from core business operations of a non-finance company, it considers net sales in the
denominator and not total income. Total income includes all sources income whereas sales includes only the
income from pure business activity.
The ratio can also be called as the operating profit margin of a non-finance company. PBDITA net of exceptional
items, other income, financial income ideally tells us how much operating profit the business makes for every rupee
it generates as sales. In other words, it is a measure of how good a company is at converting sales into operating
profits.
A consistently healthy operating profit margin indicates that a company has sound business operations. In contrast,
if a company consistently reports weak operating profit margin, it is an indication that it is not managing its day-
to-day activities well and this can spell trouble in future.
Operating profit margin can vary for different industries. It can also vary among different companies in the same
industry depending upon the company’s pricing strategy or how well it manages to keep operating costs under
control. But, all else being equal, the higher a company’s operating profit margin compared to its peers, the better.

April 15, 2019 ProwessIQ

O PERATING PROFIT MARGIN OF FINANCIAL COMPANIES 525

Table : Annual Financial Statements (IND-AS)

Indicator : Operating profit margin of financial companies
Field : pbpt_net_of_excep_oi_pc_inc_fin_serv
Data Type :
Unit :
Description:
This data field captures the value of a ratio measuring the profit margin that financial services companies command
in their main line of business, which is to provide financial services. This indicator is relevant to finance companies
(banks and NBFCs), since it measures the ratio of the operating income of finance companies to their income
earned from financial services.
The measure of profit in this ratio is PBPT net of exceptional income (EI) and other incomes(OI). This is profit
before provisions and direct taxes and net of exceptional transactions and also net of other income.
Income from financial services includes income from fee based financial services income (such as those earned
from brokerage) and income from fund based services (such as lending to earn interest income or investing to earn
dividends, bill discounting or treasury operations, etc.)
Financial companies earn their profits from such financial services. This ratio is used to compare the profits of
finance companies before taxes and net of net exceptional incomes and other income to the revenues generated by
these companies by providing financial services.
Finance companies majorly earn income by lending funds and charging interest thereon. When loans turn bad,
they need to make provisions for such delinquencies. Such delinquencies are often a reflection of the existing
economic environment. During periods of economic stress, borrowing companies with relatively weak financials
have a higher probability of defaulting, thereby inflating provisions, which in turn eat into operating profits. In
contrast, when economic conditions improve, non-performing assets might start performing again. In such cases,
provisions made earlier will get written back. This shows that provisions are greatly influenced by prevailing
economic conditions. Hence, it is useful to exclude the influence of provisions. Write-offs, which are similar to
provisions but are more conclusive in their belief that a claim is not recoverable, are also excluded.
Taxes are excluded from this measure of profits, because these are influenced by government policies, which might
be industry-specific. In an age of globalisation, tax regimes of different countries and their tax treaties with India
can have a bearing on the tax incidence of individual companies. Since tax rates and regimes change over time, it
is more useful to exclude their impact, and instead observe the profits that equity shareholders are expected to get
without considering the changing tax incidence.

ProwessIQ April 15, 2019

526 OTHER COMPREHENSIVE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Other comprehensive income
Field : other_compreh_inc
Data Type : Number
Unit : Currency
Description:
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
Some of the items in other comprehensive income may not be reclassifiable at all for example ’Gain on revaluation
of PPE/intangible asset’ while few others may be reclassified to profit and loss account for example ’Fair value
changes on cash flow hedges, net’.
Whether an item is to be reclassified to the profit and loss or not depends on the requirement of Ind AS’s. For
example Ind AS 19 states that remeasurements of the net defined benefit liability (asset) recognised in other com-
prehensive income shall not be reclassified to profit or loss in a subsequent period. However, the entity may transfer
those amounts recognised in other comprehensive income within equity.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I TEMS THAT MAY BE RECLASSIFIED TO P&L 527

Table : Annual Financial Statements (IND-AS)

Indicator : Items that may be reclassified to P&L
Field : oci_items_reclassifiable
Data Type : Number
Unit : Currency
Description:
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
Some of the items in other comprehensive income may not be reclassifiable at all for example ’Gain on revaluation
of PPE/intangible asset’ while few others may be reclassified to profit and loss account for example ’Fair value
changes on cash flow hedges, net’.
Whether an item is to be reclassified to the profit and loss or not depends on the requirement of Ind AS’s. For
example Ind AS 19 states that remeasurements of the net defined benefit liability (asset) recognised in other com-
prehensive income shall not be reclassified to profit or loss in a subsequent period. However, the entity may transfer
those amounts recognised in other comprehensive income within equity.
This data field contains list of items that may be reclassified to Profit & loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

FAIR VALUE GAIN ( LOSS ) ON EFFECTIVE CASH FLOW HEDGE / INTRINSIC VALUE OF OPTION / SPOT ELEMENT OF
528 FORWARD CONTRACT ( RECLASSIFIABLE )

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain(loss) on effective cash flow hedge/intrinsic value of option/spot
element of forward contract (reclassifiable)
Field : oci_fv_gain_loss_eff_cash_flow_hedge_reclass
Data Type : Number
Unit : Currency
Description:
Hedge effectiveness is the extent to which changes in the fair value or the cash flows of hedging instrument offset
changes in the fair value or the cash flow of the hedged item. Hedge effectiveness is to be measured on an ongoing
basis and it is to be highly effective through out the reporting period. Hedge effectiveness requirement comprises
analysis of economic relationship between hedged item and hedge instrument,effect of credit risk and hedge ratio
of quantity of hedged item and hedged instrument.
The ineffective portion of a cashflow hedge is captured in the Profit & Loss account.This data field captures effective
portion of cash flow hedge that may be reclassified to Profit & Loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

C OST OF HEDGING /FV CHANGES IN TIME VALUE OF OPTION / FORWARD ELEMENT OF FORWARD CONTRACT
( RECLASSIFIABLE ) 529

Table : Annual Financial Statements (IND-AS)

Indicator : Cost of hedging/FV changes in time value of option/forward element of forward
contract (reclassifiable)
Field : oci_fv_cost_of_hedging_reclass
Data Type : Number
Unit : Currency
Description:
The time value of an option, the forward element of a forward contract and any foreign currency basis spread are
the costs of hedging if they are not accounted for as hedging istruments.
Time value of an option contract is the difference between the option premium and the intrinsic value. Option
premium is paid by the holder of the option to secure his right to buy or sell the underlying asset at a future date.
Intrinsic value in an option contract is the difference between market price of the underlying asset and the strike
price i.e price at which the option holder exercises his right to buy or sell the underlying asset.
Forward contracts are contracts between two parties to buy or sell an asset on a future date.
The forward element of a forward contract relates to a time-period related hedged item if the nature of the hedged
item is such that the forward element has the character of a cost for obtaining protection.
This data field captures fair value changes in time value of an option contract which are reclassified to Profit and
loss account on the settlement of the option contract.Fair value changes in the Forward element of a forward cotract
is also captured in this data field.
Statement of other comprehensive income comprises of such income and expenses which are not a part of profit and
loss account as required or permitted by other Ind AS’s. Therefore time value gain/(loss) on option contract is re-
ported as other comprehensive income. However when the option contract is settled, such gain/(loss) is reclassified
to profit and loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

530 FAIR VALUE GAIN ( LOSS ) ON DEBT INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain(loss) on debt instruments through other comprehensive income
Field : oci_fv_gain_loss_debt_instr_fvtoci
Data Type : Number
Unit : Currency
Description:
According to Ind AS 113 ’Fair value measurement’ Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value.
A debt instrument must be measured at fair value through other comprehensive income (FVTOCI) if it satisfies the
following two conditions:
1. The financial asset is held within a business model whose objective is achieved by both collecting contractual
cash flows and selling financial assets.
2. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments
of principal and interest on the principal amount outstanding.
All other debt instrument assets are measured at fair value through profit or loss(FVTPL).
This data field captures Fair value gain(loss) on debt instruments through other comprehensive income.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

F OREIGN EXCHANGE GAIN ( LOSS ) ON TRANSLATION OF FOREIGN OPERATIONS 531

Table : Annual Financial Statements (IND-AS)

Indicator : Foreign exchange gain(loss) on translation of foreign operations
Field : oci_forex_gain_loss_translation_foreign_oper
Data Type : Number
Unit : Currency
Description:
This field captures such foreign exchange gain on translation of foreign operations.
Foreign operations include subsidiary, associate, joint venture, or branch whose activities are based in a country or
currency other than that of the reporting entity.
Translation of foreign operations mean conversion of foreign currency amounts to presentation currency.
On consolidation of foreign entities and translation of financial statement to functional currency, any gain arising
on such translation is recorded in statement of other comprehensive income.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

532 F OREIGN EXCHANGE GAIN ( LOSS ) ON TRANSLATION OF SUBSIDIARIES OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Foreign exchange gain(loss) on translation of subsidiaries operations
Field : oci_forex_gain_loss_translation_subs_oper
Data Type : Number
Unit : Currency
Description:
Any foreign exchange gain on translation of subsidiary operations is recorded in this field.
This data field will capture amount only if the reporting entity provides a separate disclosure of foreign exchange
gain of translation of operations of its subsidiaries. Most entities provide a combined figure of foreign exchange
translation gain on foreign operations (includes subsidiary, associates and joint ventures).
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

FAIR VALUE GAIN ( LOSS ) ON EFFECTIVE PORTION OF THE HEDGE OF NET INVESTMENTS IN FOREIGN
OPERATIONS 533

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain(loss) on effective portion of the hedge of net investments in
foreign operations
Field : oci_fv_gain_loss_eff_hedge_invest_foreign_oper
Data Type : Number
Unit : Currency
Description:
According to Ind AS 109 on ’Financial Instruments’, Hedge effectiveness is the extent to which changes in the fair
value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged
item (for example, when the hedged item is a risk component, the relevant change in fair value or cash flows of an
item is the one that is attributable to the hedged risk). Hedge ineffectiveness is the extent to which the changes in
the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.
This field captures the effective portion of gain/(loss) on hedge of a net investment in a foreign operation.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

534 S HARE OF OCI OF ASSOCIATES / JOINT VENTURES , NET OF TAX ( RECLASSIFIABLE )

Table : Annual Financial Statements (IND-AS)

Indicator : Share of OCI of associates/joint ventures, net of tax (reclassifiable)
Field : oci_share_oth_compreh_inc_assoc_jv_reclass
Data Type : Number
Unit : Currency
Description:
This field captures share of other comprehensive income of associates and/or joint venture which is reclassifiable
to Profit & Loss account.
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20% or more and less than 50%).
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
As per Ind AS 28 Investment in associates & Ind AS 31 Interests in Joint Venures an entity(Investor) is required to
account for investment in associate and joint venture as per equity method.
Under equity method, an investment entity shall record its share of other comprehensive income in an associates/
joint venture in its consolidated statement of other comprehensive income.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

OTHER RECLASSIFIABLE OCI 535

Table : Annual Financial Statements (IND-AS)

Indicator : Other reclassifiable OCI
Field : other_oci_reclassifiable
Data Type : Number
Unit : Currency
Description:
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
This data field captures value of reclassifiable OCI if the nature of item is not disclosed in the annual report.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

536 R ECLASSIFICATION OF ( GAIN )/ LOSS ON CASH FLOW HEDGES TO PROFIT & LOSS A / C

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of (gain)/loss on cash flow hedges to profit & loss a/c
Field : recl_gain_loss_cf_hedge_to_profit_loss_ac
Data Type : Number
Unit : Currency
Description:
Statement of other comprehensive income comprises of such income and expenses which are not a part of profit
and loss account.
Reclassification adjustments with respect to other comprehensive income are amounts reclassified to profit or loss
account in the current period that were recognised in OCI in the current or prior period.
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
Some of the items in other comprehensive income may not be reclassifiable at all for example ’Gain on revaluation
of PPE/intangible asset while few others may be reclassified to profit and loss account for example ’Fair value
changes on cash flow hedges, net’.
Whether an item is to be reclassified to the profit and loss or not depends on the requirement of Ind AS’s.
This data field captures reclassification of (gain)/loss on cash flow hedges to profit & loss a/c.
Cash flow hedge is a hedge of the exposure to variability in cash flows (i) is attributable to a particular risk associated
with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly
probable forecast transaction (ii) Could affect profit or loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

R ECLASSIFICATION OF ( GAIN )/ LOSS - COST OF HEDGING TO PROFIT & LOSS A / C 537

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of (gain)/loss - cost of hedging to profit & loss a/c
Field : recl_gain_cost_hedge_to_profit_loss_ac
Data Type : Number
Unit : Currency
Description:
Statement of other comprehensive income comprises of such income and expenses which are not a part of profit
and loss account.
Reclassification adjustments with respect to other comprehensive income are amounts reclassified to profit or loss
account in the current period that were recognised in OCI in the current or prior period.
The time value of an option, the forward element of a forward contract and any foreign currency basis spread are
the costs of hedging if they are not accounted for as hedging istruments.
Time value of an option contract is the difference between the option premium and the intrinsic value. Option
premium is paid by the holder of the option to secure his right to buy or sell the underlying asset at a future date.
Intrinsic value in an option contract is the difference between market price of the underlying asset and the strike
price i.e price at which the option holder exercises his right to buy or sell the underlying asset.
The forward element of a forward contract relates to a time-period related hedged item if the nature of the hedged
item is such that the forward element has the character of a cost for obtaining protection.
This data-field captures the (gain)/loss accumalated in cash flow hedge reserve which is transferred to profit and
loss on occurrence of forecasted hedge transactions.
The amount accumalated in the cash flow hedge reserve is transferred to Profit and Loss in following cases:
• for cash flow hedges other than those covered by (i), that amount shall be reclassified from the cash flow
hedge reserve to profit or loss as a reclassification adjustment in the same period or periods during which the
hedged expected future cash flows affect profit or loss (for example, in the periods that interest income or
interest expense is recognised or when a forecast sale occurs).
• however, if that amount is a loss and an entity expects that all or a portion of that loss will not be recovered
in one or more future periods, it shall immediately reclassify the amount that is not expected to be recovered
into profit or loss as a reclassification adjustment
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

538R ECLASSIFICATION OF NET ( GAIN )/ LOSS TO PROFIT & LOSS A / C ON DISPOSAL OF DEBT INVT AT FVTOCI

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of net (gain)/loss to profit & loss a/c on disposal of debt invt at
FVTOCI
Field : recl_gain_loss_disp_debt_invest_fvtoci_to_pl_ac
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of cumulative gain reclassified to P&L on derecognition or disposal of debt
investments measured at fair value through other comprehensive income.
According to Ind AS 109, ’Financial Instruments’, when the financial asset is derecognised the cumulative gain
or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss as a
reclassification adjustment.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

R ECLASSIFICATION OF TRANSLATION AND OTHER ( GAIN )/ LOSS FROM EQUITY ON
DISPOSAL / DERECOGNITION OF FOREIGN OPERATION 539

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of translation and other (gain)/loss from equity on
disposal/derecognition of foreign operation
Field : recl_transl_gain_loss_disp_frgn_oper_to_pl_ac
Data Type : Number
Unit : Currency
Description:
In the financial statements that include the foreign operation and the reporting entity, translation differences that
arise on a monetary item are initially recognised in other comprehensive income and on derecognition of the
investment in foreign operation such exchange differences are reclassifiied from equity to Profit & Loss account.
Such reclassification loss from equity on disposal of foreign operations is recorded in this field.
Other effect of such reclassification is recorded in Statement of P&L under"Reclassification of translation and other
gain/(loss) from equity on disposal/derecognition of foreign operation’.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

540 R ECLASSIFICATION OF OTHER OCI TO PROFIT & LOASS A / C

Table : Annual Financial Statements (IND-AS)

Indicator : Reclassification of other OCI to profit & loass a/c
Field : recl_other_oci_to_profit_loss_ac
Data Type : Number
Unit : Currency
Description:
This a residual data field which captures other reclassifications to the statement of profit and loss not captured
elsewhere.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I NCOME TAX ON RECLASSIFIABLE OCI 541

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax on reclassifiable OCI
Field : oci_inc_tax_components_of_oce_reclassifiable
Data Type : Number
Unit : Currency
Description:
This data field captures current tax relating to components of OCI items which are reclassifiable.
Other comprehensive expense is the total of income/expense (including reclassification adjustments) that are not
recognised in statement of profit or loss as required or permitted by Ind AS’s.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

542 D EFERRED TAX ADJUSTMENT OF OCI

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax adjustment of OCI
Field : oci_agg_deferred_tax_adj_of_oce_reclassifiable
Data Type : Number
Unit : Currency
Description:
This data field is the sum of aggregate deferred tax adjustment relating of reclassifiable components of other com-
prehensive income.
Other comprehensive expense is the total of income/ expenses (including reclassification adjustments) that are not
recognised in statement of profit or loss as required or permitted Ind AS’s.
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I TEMS THAT MAY NOT BE RECLASSIFIED TO P&L 543

Table : Annual Financial Statements (IND-AS)

Indicator : Items that may not be reclassified to P&L
Field : oci_items_not_reclassifiable
Data Type : Number
Unit : Currency
Description:
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
Some of the items in other comprehensive income may not be reclassifiable at all for example ’Gain on revaluation
of PPE/intangible asset’ while few others may be reclassified to profit and loss account for example ’Fair value
changes on cash flow hedges’.
Whether an item is to be reclassified to the profit and loss or not depends on the requirement of Ind AS’s. For
example Ind AS 19 states that remeasurements of the net defined benefit liability (asset) recognised in other com-
prehensive income shall not be reclassified to profit or loss in a subsequent period. However, the entity may transfer
those amounts recognised in other comprehensive income within equity.
This data field captures items that are not reclassifiable to Profit & loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

544 G AIN ON REVALUATION OF PPE / INTANGIBLE ASSET

Table : Annual Financial Statements (IND-AS)

Indicator : Gain on revaluation of PPE / intangible asset
Field : oci_gain_on_reval_ppe_intang_asset
Data Type : Number
Unit : Currency
Description:
This data field captures gain on revaluation of Property, Plant & equipment.
According to Ind AS 16 On Property, Plant and Equipment, If an assets carrying amount is increased as a result
of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under
the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it
reverses a revaluation decrease of the same asset previously recognised in profit or loss.
Gain on revaluation of PPE/intangible asset is not reclassifable to Profit and loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

FAIR VALUE GAIN ( LOSS ) ON EFFECTIVE CASH FLOW HEDGE / INTRINSIC VALUE OF OPTION / SPOT ELEMENT OF
FORWARD CONTRACT ( NOT RECLASSIFIABLE ) 545

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain(loss) on effective cash flow hedge/intrinsic value of option/spot
element of forward contract (not reclassifiable)
Field : oci_fv_gain_loss_eff_cash_flow_hedge_not_reclass
Data Type : Number
Unit : Currency
Description:
Hedge effectiveness is the extent to which changes in the fair value or the cash flows of hedging instrument offset
changes in the fair value or the cash flow of the hedged item. Hedge effectiveness is to be measured on an ongoing
basis and it is to be highly effective through out the reporting period. Hedge effectiveness requirement comprises
analysis of economic relationship between hedged item and hedge instrument,effect of credit risk and hedge ratio
of quantity of hedged item and hedged instrument.
The ineffective portion of a cashflow hedge is captured in the Profit & Loss account.This data field captures effective
portion of cash flow hedge that is not reclassifiable to Profit & Loss account.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

 C OST OF HEDGING /FV CHANGES IN TIME VALUE OF OPTION / FORWARD ELEMENT OF FORWARD CONTRACT
546 ( NOT RECLASSIFIABLE )

Table : Annual Financial Statements (IND-AS)

Indicator : Cost of hedging/FV changes in time value of option/forward element of forward
contract (not reclassifiable)
Field : oci_fv_cost_of_hedging_not_reclass
Data Type : Number
Unit : Currency
Description:
The time value of an option, the forward element of a forward contract and any foreign currency basis spread are
the costs of hedging if they are not accounted for as hedging istruments.
Time value of an option contract is the difference between the option premium and the intrinsic value. Option
premium is paid by the holder of the option to secure his right to buy or sell the underlying asset at a future date.
Intrinsic value in an option contract is the difference between market price of the underlying asset and the strike
price i.e price at which the option holder exercises his right to buy or sell the underlying asset.
Forward contracts are contracts between two parties to buy or sell an asset on a future date.
The forward element of a forward contract relates to a time-period related hedged item if the nature of the hedged
item is such that the forward element has the character of a cost for obtaining protection.
This data field captures fair value changes in time value of an option contract, cost of hedging, fair value changes
in the forward element of a forward cotract which are not reclassifiable to profit and loss.
Statement of other comprehensive income comprises of such income and expenses which are not a part of profit
and loss account as required or permitted by other Ind AS’s. Therefore time value gain/(loss) on option contract is
reported as other comprehensive income.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

N EGATIVE GOODWILL / GAIN ARISING ON ACQUISITION OF SUBSIDIARIES / ASSOCIATES /J VS 547

Table : Annual Financial Statements (IND-AS)

Indicator : Negative goodwill / gain arising on acquisition of subsidiaries/associates/Jvs
Field : oci_goodwill_on_acquisition
Data Type : Number
Unit : Currency
Description:
Goodwill is measured as the difference between amount paid to acquire interest less net of identifiable assets
acquired and liabilities assumed on the acquisition date.
If such difference is negative, the resulting gain is termed as ’bargain purchase’ or ’negative goodwill’. Any gain
on acquisition of either a subsidiary or joint venture or associate is to be taken to other comprehensive income in
the period in which subsidiary, associate or joint venture is acquired.
In simple terms, it means an entity has paid less than the fair value of the interest and hence gained from such an
acquisition.
This field comprises of:
• Negative goodwill / gain arising on acquisition of subsidiaries
• Negative goodwill / gain arising on acquisition associates
• Negative goodwill / gain arising on acquisition joint ventures
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

548 G AIN ( LOSS ) ON EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Gain(loss) on equity instruments through other comprehensive income
Field : oci_fv_gain_loss_equity_instr_fvtoci
Data Type : Number
Unit : Currency
Description:
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
All financial assets are divided into two classifications- those measured at amortised cost and those measured at
fair value. When assets are measured at fair value, gains and losses are either measured at fair value through profit
and loss or recognised in other comprehensive income.
For an equity instrument fair value through other comprehensive income classification is an election. All other
equity investments are measured at fair value in the Balance sheet, except for those equity investments for which
the entity has elected to present fair value changes in other comprehensive income.
This data field captures Fair value gain on equity instrument designated as Fair value through other comprehensive
income.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

FAIR VALUE GAIN ( LOSS ) ON FINANCIAL LIABILITY DESIGNATED AS FVTPL ATTRIBUTABLE TO LIABILITY ’ S
CREDIT RISK 549

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value gain(loss) on financial liability designated as FVTPL attributable to
liability’s credit risk
Field : oci_fv_gain_loss_fin_liab_attr_credit_risk
Data Type : Number
Unit : Currency
Description:
This data field captures gain/(loss) arising on a financial liability attributable to its credit risk.
According to Ind AS 109 on ’Financial Instruments’ if an entity has designated a financial liability as at fair value
through profit & loss account and is required to present all changes in the fair value of that liability in profit and loss
account, it shall disclose the amount of change, during the period and cumulatively,in the fair value of the financial
liability that is attributable to changes in the credit risk of that liability.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

550 ACTUARIAL GAIN ( LOSS ) ON DEFINED - BENEFIT RETIREMENT OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Actuarial gain(loss) on defined-benefit retirement obligations
Field : oci_actuarial_gain_loss_on_def_ben_retire_oblig
Data Type : Number
Unit : Currency
Description:
According to Ind AS 19 on ’Employee benefits’ actuarial gains and losses are changes in the present value of
defined benefit obligation resulting from the effects of differences between the previous actuarial assumptions and
what has actually occured and the effects of changes in actuarial assumptions.
The remeasurements of the net defined benefit liability (asset) is to be recognised in other comprehehsive income
including the actuarial gains or losses.
Remeasurements of the net defined benefit liability (asset) recognised in other comprehensive income shall not be
reclassified to profit or loss in a subsequent period. However, the entity ,may transfer those amounts recognised in
other comprehensive income within equity. This is in accordance of requirement of Ind AS 19.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HARE OF OCI OF ASSOCIATES / JOINT VENTURES , NET OF TAX ( NOT RECLASSIFIABLE ) 551

Table : Annual Financial Statements (IND-AS)

Indicator : Share of OCI of associates/joint ventures, net of tax (not reclassifiable)
Field : oci_share_oth_compreh_inc_assoc_jv_not_reclass
Data Type : Number
Unit : Currency
Description:
This field captures share of other comprehensive income of associates and/or joint venture which is not reclassifi-
able to Profit & Loss account.
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20% or more and less than 50%).
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
As per Ind AS 28 Investment in associates & Ind AS 31 Interests in Joint Venures an entity(Investor) is required to
account for investment in associate and joint venture as per equity method.
Under equity method, an investment entity shall record its share of other comprehensive income in an associates/
joint venture in its consolidated statement of other comprehensive income(SOCI).
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

552 OTHER NOT RECLASSIFIABLE OCI

Table : Annual Financial Statements (IND-AS)

Indicator : Other not reclassifiable OCI
Field : other_oci_not_reclassifiable
Data Type : Number
Unit : Currency
Description:
Other comprehensive income is divided in two sections.
• Items that may be reclassified to profit and loss account.
• Items that may not be reclassified to profit and loss account.
This data field captures value of OCI items that are not reclassifiable. The value of item is captured in this data
field if the nature of item is not disclosed in the annual report.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

I NCOME TAX COMPONENTS OF NOT RECLASSIFIABLE OCI 553

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax components of not reclassifiable OCI
Field : inc_tax_components_of_oci_not_reclassifiable
Data Type : Number
Unit : Currency
Description:
This data field captures current tax relating to components of OCI items which are not reclassifiable.
Other comprehensive expense is the total of income/ expenses (including reclassification adjustments) that are not
recognised in statement of profit or loss as required or permitted by Ind AS’s.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

554 AGGREGATE DEFERRED TAX ADJUSTMENT OF NOT RECLASSIFIABLE OCI

Table : Annual Financial Statements (IND-AS)

Indicator : Aggregate deferred tax adjustment of not reclassifiable OCI
Field : agg_deferred_tax_adj_of_oci_not_reclassifiable
Data Type : Number
Unit : Currency
Description:
This data field is the sum of aggregate deferred tax adjustment relating to not reclassifiable components of other
comprehensive income.
Other comprehensive income is the total of income/expense (including reclassification adjustments) that are not
recognised in statement of profit or loss as required or permitted Ind AS’s.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

T OTAL COMPREHENSIVE INCOME / ( EXPENSES ) FOR THE YEAR 555

Table : Annual Financial Statements (IND-AS)

Indicator : Total comprehensive income / (expenses) for the year
Field : total_compreh_inc_for_yr
Data Type : Number
Unit : Currency
Description:
Total comprehensive income comprises all components of profit or loss and of other comprehensive income.
Total comprehensive income for the period, is allocated to owners of the parent and to noncontrolling interests.
This is in accordance of the requirement of Ind AS 101 ’First time adoption of Indian Accounting standards’.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

556 R EPORTED TOTAL COMPREHENSIVE INCOME / ( EXPENSES ) ATTRIBUTABLE TO

Table : Annual Financial Statements (IND-AS)

Indicator : Reported total comprehensive income / (expenses) attributable to
Field : reported_total_compreh_inc_for_yr
Data Type : Number
Unit : Currency
Description:
According to Ind AS 101 ’First time adoption of Indian accounting standards’ an entity is required allocate profit
& loss and other comprehensive income for the period to:.
• Non-controlling interests, and
• Owners of the parent
This field records total comprehensive income or expenses attributable to owners of the entity and non controlling
interests.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

T OTAL COMPREHENSIVE INCOME / ( EXPENSES ) ATTRIBUTABLE TO OWNERS OF THE COMPANY 557

Table : Annual Financial Statements (IND-AS)

Indicator : Total comprehensive income / (expenses) attributable to owners of the company
Field : total_compreh_inc_exp_due_to_co_owners
Data Type : Number
Unit : Currency
Description:
Owners are shareholders of the reporting entity. The amount of total comprehensive income or expenses attributable
to owners is recorded in this field.
Shareholders of reporting entity include equity shareholders and preference shareholders (equity portion).
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

558 T OTAL COMPREHENSIVE INCOME / ( EXPENSES ) ATTRIBUTABLE TO NON - CONTROLLING INTERESTS

Table : Annual Financial Statements (IND-AS)

Indicator : Total comprehensive income / (expenses) attributable to non-controlling interests
Field : total_compreh_inc_exp_due_to_non_ctrlng_int
Data Type : Number
Unit : Currency
Description:
Non-controlling interest refers to that portion of equity in a subsidiary company that is not owned by the parent
company.A parent company might have controlling interest greater than 50% but less than 100% and it consolidates
the subsidiary’s financial results with its own. Ind AS 110 defines non-controlling interest equity in a subsidiary
not attributable, directly or indirectly, to a parent.
Non-controlling interest is reported in the consolidated balance sheet of the owning/parent company.
Non-controlling interests in the net profit/loss of consolidated subsidiaries should be adjusted against the income
of the group in order to arrive at the net income attributable to the holding company or the controlling interests.
This data field captures comprehensive income / (expenses) attributable to non-controlling interests.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards(IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

T OTAL LIABILITIES 559

Table : Annual Financial Statements (IND-AS)

Indicator : Total liabilities
Field : total_liabilities
Data Type : Number
Unit : Currency
Description:
This data field stores the total liabilities disclosed by companies in their annual report.
Total liabilities of a company is the sum of all the resources deployed by it. It includes all sums it owes to the
shareholders in the form of share capital and reserves & surpluses, all sums it owes to its lenders in the form of
secured and unsecured loans and all current liabilities and provisions. It also includes deferred tax liability.
In the Prowess database, total liabilities balance total assets and, total liabilities is the sum of the following:
1. Total capital which includes paid up equity capital, forfeited equity capital, paid up preference capital, capital
contribution and funds by government, money received against share warrants and minority interest reserves.
2. Reserves and funds, net of accumulated losses, if any. While revaluation reserves is included here, in most
presentations of Prowess, it is netted out.
3. Share application money & suspense account
4. Deposits
5. Non-current liabilities
6. Current liabilities & Provisions
7. Deferred tax liability
The annual report provides a lot of information besides a structured presentation as outlined above. For example, it
provides details of the authorised capital, issued and subscribed capital, number of shares held by holding company,
details of buy-backs, etc. All of this is covered under the Addendum information of Liabilities in Prowess.
Prowess makes fine distinctions in defining shareholders funds and net worth. It defines free and specific reserves
and capital employed clearly so that the same definitions apply to all companies. All this is covered under Derived
Indicators of Liabilities in Prowess. This also includes an entire section“Secured & unsecured borrowings”. This
section helps in the selection of indicators relating to borrowings directly.

ProwessIQ April 15, 2019

560 T OTAL EQUITY

Table : Annual Financial Statements (IND-AS)

Indicator : Total equity
Field : tot_equity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY 561

Table : Annual Financial Statements (IND-AS)

Indicator : Equity attributable to owners of the company
Field : equity_attrib_to_owners_of_the_co
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

562 S HARE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Share capital
Field : share_capital
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

PAID UP EQUITY CAPITAL ( NET OF FORFEITED & TREASURY CAPITAL ) 563

Table : Annual Financial Statements (IND-AS)

Indicator : Paid up equity capital (net of forfeited & treasury capital)
Field : paidup_equity_cap
Data Type : Number
Unit : Currency
Description:
This data field stores the paid up value of equity shares of a company that have been subscribed and allotted.
The amount of paid up capital is less than the subscribed capital where there are amounts pending to be called by
the company or there are any calls in arrears. Paid up capital does not include the amount paid up and forfeited on
the forfeited shares of the company. The forfeited amount is reported separately in the Prowess database.
When a company decides to issue equity shares for cash, investors apply to the company to subscribe to these
equity shares. The company then allots these shares to the investors in consideration of cash. Such shares that are
allotted to the applicants are known as subscribed equity shares. The company also issues shares for consideration
without cash. Examples of such issuances are bonus shares, shares issued on conversion of convertible debentures,
shares issued pursuant to amalgamation. Sometimes companies issue shares that are paid for in parts. The company
makes calls for payments of such shares.
Paid up equity shares are those equity shares on which calls (if any) made by the company have been responded
to with payments and the process of allotment has been completed. Where there is any amount pending on the
calls made by the company then such amount is deducted from the value of the subscribed share capital and the net
amount is reported as its paid up capital. If some investors fail to make payment for the shares allotted to them, the
company forfeits their shares.

ProwessIQ April 15, 2019

564 F ULLY PAID UP EQUITY CAPITAL ( NET OF TREASURY CAPITAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Fully paid up equity capital (net of treasury capital)
Field : subscribed_fully_paid_up_eqty_cap
Data Type : Number
Unit : Currency
Description:
This data field stores the paid up value of the equity shares of a company that have been subscribed to and paid for
by the investor.
When a company decides to issue equity shares, investors apply to the company to subscribe to these. The company
then allots these shares to the investors. The shares that are allotted to the applicants are known as subscribed equity
shares.
The amount of money which is completely paid by the investors to the company for the equity shares subscribed to
by the investors is known as fully paid up equity capital.

April 15, 2019 ProwessIQ

T REASURY SHARE / SHARES HELD BY EMPLOYEE BENEFIT TRUST 565

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury share / shares held by employee benefit trust
Field : treasury_share_empl_ben_trust_amt
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

566 PARTLY PAID UP EQUITY CAPITAL ( NET OF FORFEITED CAPITAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Partly paid up equity capital (net of forfeited capital)
Field : subscribed_not_fully_paid_up_eqty_cap
Data Type : Number
Unit : Currency
Description:
This data field stores the total partly paid up value of the equity shares of a company that have been subscribed to
by the investors.
When a company decides to issue equity shares, investors apply to the company to subscribe to these. The company
then allots these shares to the investors. The shares that are allotted to the applicants are known as subscribed equity
shares.
The amount partially paid by the investors to the company for the equity shares subscribed to by the investors is
known as partly paid up equity capital.

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF PREFERENCE SHARE CAPITAL 567

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of preference share capital
Field : eqty_comp_paid_up_pref_share_capital
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
Rights,preference & restriction w.r.t. dividend & redemption of principal amount attached to preference shares
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures the equity component of total paid up value of compound preference shares and preference
share capital entirely in the nature of equity issued by the company.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

568 E QUITY COMPONENT OF FULLY PAID UP PREFERENCE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of fully paid up preference capital
Field : eqty_comp_subscribed_fully_paid_up_pref_cap
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF PARTLY PAID UP PREFERENCE CAPITAL 569

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of partly paid up preference capital
Field : eqty_comp_subscribed_not_fully_paid_up_pref_cap
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

570 E QUITY CONTRIBUTIONS / SECURITIES IN THE NATURE OF CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Equity contributions / securities in the nature of capital
Field : cap_contrib_by_govt_oth
Data Type : Number
Unit : Currency
Description:
This is the capital contributed by the government or government bodies towards an organisation created through a
special statute. This is generally the case with the government owned companies formed by an Act of Parliament
or by a special act, for example UTI and IDBI were formed under special acts of Parliament. Such contribution can
be made in other entities as well.

April 15, 2019 ProwessIQ

H YBRID PERPETUAL / CAPITAL SECURITIES 571

Table : Annual Financial Statements (IND-AS)

Indicator : Hybrid perpetual/capital securities
Field : cap_securities
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

572 E QUITY CONTRIBUTION FROM GOVERNMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Equity contribution from government
Field : eqty_contribution_frm_govt
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F ORFEITED EQUITY CAPITAL 573

Table : Annual Financial Statements (IND-AS)

Indicator : Forfeited equity capital
Field : paidup_forfeited_equity_cap
Data Type : Number
Unit : Currency
Description:
This data field stores the amount retained by companies on forfeited shares.
When a company issues shares, it decides the price of the shares to be issued and investors apply to subscribe to
these shares. Investors pay the full price or a part of it, depending upon the offer from the company. If the company
offers a part payment facility during application, then, it either takes the remaining payment upon allotment or upon
an explicit call at a later date.
When the allottees do not pay the allotment money or the call money, their shares are forfeited, after giving them
due notice. Such forfeited shares become the property of the company and it may re-sell these or it may cancel
them. Rights with respect to the shares, of the person whose shares were forfeited are extinguished once the shares
are forfeited. The amount, which is already paid up, on these forfeited shares is not returned to them but is retained
by the company. The amount already received and retained by the company on these forfeited shares is transferred
to a separate account called “Forfeited Share Capital Account”.

ProwessIQ April 15, 2019

574 F ORFEITED EQUITY SHARES ( NO .)

Table : Annual Financial Statements (IND-AS)

Indicator : Forfeited equity shares (no.)
Field : pd_up_forfeited_eqty_cap_nos
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

S HARE APPLICATION MONEY & SUSPENSE ACCOUNT ( INCL EQUITY COMP OF PREF SHARES ) 575

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money & suspense account (incl equity comp of pref shares)
Field : share_appl_money_susp_equity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

576 S HARE APPLICATION MONEY AND ADVANCES – EQUITY

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money and advances – equity
Field : share_appl_money_equity
Data Type : Number
Unit : Currency
Description:
Equity share application money is the amount received by a company from investors who have applied for allot-
ment. When a company makes an issue of equity shares, it receives applications from the potential investors along
with the application money. Such application money which is collected from the potential investors is known as
share application money. It is deposited in a separate bank account and is not transferred to the share capital account
until the shares are allotted to the investors.
Upon allotment of shares, monies received on application is transfered to share capital account. Sometimes a part
of the amount received is transfered to share capital account while the balance portion is kept aside to be adjusted
against future calls. All amounts received against equity shares but not transferred to share capital account are
reported in this data field.

April 15, 2019 ProwessIQ

S HARE APPLICATION MONEY AND ADVANCES – PREFERENCE SHARES EQTY COMPONENT 577

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money and advances – preference shares eqty component
Field : eqty_comp_share_appln_pref
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

578 E QUITY CAPITAL SUSPENSE

Table : Annual Financial Statements (IND-AS)

Indicator : Equity capital suspense
Field : equity_cap_susp_and_oth_ac
Data Type : Number
Unit : Currency
Description:
The equity capital suspense account represents the equity share capital of the company which has been issued but
not yet allotted either due to litigation or because of some scheme of restructuring.
Generally in case of amalgamations/acquisitions, companies issue shares pursuant to the scheme of amalgama-
tion/acquisition for consideration other than cash. In such cases, the shares are not allotted until the scheme of
amalgamation is completed. Such shares are then transferred to the share capital suspense account, till they are
allotted.

April 15, 2019 ProwessIQ

P REFERENCE CAPITAL SUSPENSE ACCOUNT EQTY COMPONENT 579

Table : Annual Financial Statements (IND-AS)

Indicator : Preference capital suspense account eqty component
Field : eqty_comp_pref_suspense_account
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

580 M ONEY RECEIVED AGAINST SHARE WARRANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Money received against share warrants
Field : convertible_warrants
Data Type : Number
Unit : Currency
Description:
A Warrant is a security that gives the holder the right to purchase securities (usually, but not necessarily, equity)
from the issuer at a specific price within a certain time frame.
Warrants which are convertible into shares are called as share warrants and they entitle the holders to buy a specific
number of shares in that company at a specific price (the exercise price), at a specific time or during a specific
period in the future.
They are generally issued as sweeteners along with other financial instruments. Sometimes the issuers establish a
market for the warrants by registering and listing the warrants with stock exchanges.
This data field captures the value of the outstanding warrants at the end of the accounting period.

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF CONVERTIBLE DEBT / BONDS / NOTES RESERVE 581

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of convertible debt/bonds/notes reserve
Field : eqty_comp_convtb_bonds
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an agreed
amount at an agreed date. Bonds, debentures and Foreign Currency Convertible Bonds (FCCBs) are examples of
such securities. Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be
non-convertible in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders
have a lien over the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately
placed debentures are unsecured.
Terms and conditions at the time of issue of debentures and bonds w.r.t. interest payment & redemption of princi-
pal amount determines its fundamental nature of equity, liability or compound financial instrument. For compound
financial instruments that have both equity as well as liability component, Ind AS 32 requires splitting the two
components and separately recognizing equity component of compound financial instrument. Such equity compo-
nent is required to be presented as a part of Other Equity . On the other hand, the liability component of compound
financial instrument is required to be presented as a part of Borrowings .
This data field captures the equity component of compound financial instruments - Bonds, debentures, Foreign Cur-
rency Convertible Bonds (FCCBs) and Financial instruments - Bonds, debentures, Foreign Currency Convertible
Bonds (FCCBs) which are entirely in the nature of equity.
This field is sum total of following fields:
Equity component of Secured long term convertible debentures and bonds
Equity Component of Unsecured long term convertible debentures and bonds
Equity component of secured long term foreign currency convertible bonds
Equity component of unsecured long term foreign currency convertible bonds
Equity component of Secured long term convertible debentures and bonds excl current portion
Equity component of Unsecured long term convertible debentures and bonds excl current portion
Equity component of secured long term foreign currency convertible bonds excl current portion
Equity component of unsecured long term foreign currency convertible bonds excl current portion
Equity component of Convertible secured short term debentures and bonds
Equity component of Convertible unsecured short term debentures and bonds
Equity component of secured short term foreign currency convertible bonds
Equity component of unsecured short term foreign currency convertible bonds.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).

ProwessIQ April 15, 2019

582 E QUITY COMPONENT OF CONVERTIBLE DEBT / BONDS / NOTES RESERVE

The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF S ECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS 583

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Secured long term convertible debentures and bonds
Field : eqty_comp_sec_lt_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

584 E QUITY C OMPONENT OF S ECURED LONG TERM FULLY CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity Component of Secured long term fully convertible debentures and bonds
Field : eqty_comp_sec_lt_fully_convertible_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY C OMPONENT OF S ECURED LONG TERM PARTLY CONVERTIBLE DEBENTURES AND BONDS 585

Table : Annual Financial Statements (IND-AS)

Indicator : Equity Component of Secured long term partly convertible debentures and bonds
Field : eqty_comp_sec_lt_partly_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

586 E QUITY C OMPONENT OF S ECURED LONG TERM OPTIONALLY CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity Component of Secured long term optionally convertible debentures and
bonds
Field : eqty_comp_sec_lt_optionally_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY C OMPONENT OF U NSECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS 587

Table : Annual Financial Statements (IND-AS)

Indicator : Equity Component of Unsecured long term convertible debentures and bonds
Field : eqty_comp_unsec_lt_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

588 E QUITY COMPONENT OF SECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of secured long term foreign currency convertible bonds
Field : eqty_comp_sec_lt_euro_convert_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF UNSECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS 589

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of unsecured long term foreign currency convertible bonds
Field : eqty_comp_unsec_lt_euro_convert_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 E QUITY COMPONENT OF S ECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS EXCL CURRENT
590 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Secured long term convertible debentures and bonds excl
current portion
Field : eqty_comp_sec_lt_convertible_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF S ECURED LONG TERM FULLY CONVERTIBLE DEBENTURES AND BONDS EXCL
CURRENT PORTION 591

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Secured long term fully convertible debentures and bonds
excl current portion
Field : eqty_comp_sec_lt_fully_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 E QUITY COMPONENT OF S ECURED LONG TERM PARTLY CONVERTIBLE DEBENTURES AND BONDS EXCL
592 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Secured long term partly convertible debentures and bonds
excl current portion
Field : eqty_comp_sec_lt_partly_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF S ECURED LONG TERM OPTIONALLY CONVERTIBLE DEBENTURES AND BONDS EXCL
CURRENT PORTION 593

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Secured long term optionally convertible debentures and
bonds excl current portion
Field : eqty_comp_sec_lt_optionally_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 E QUITY COMPONENT OF U NSECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS EXCL CURRENT
594 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Unsecured long term convertible debentures and bonds excl
current portion
Field : eqty_comp_unsec_lt_convertible_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF SECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS EXCL CURRENT
PORTION 595

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of secured long term foreign currency convertible bonds excl
current portion
Field : eqty_comp_sec_lt_euro_convert_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 E QUITY COMPONENT OF UNSECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS EXCL
596 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of unsecured long term foreign currency convertible bonds excl
current portion
Field : eqty_comp_unsec_lt_euro_convert_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF C ONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS 597

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Convertible secured short term debentures and bonds
Field : eqty_comp_sec_st_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

598 E QUITY COMPONENT OF F ULLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Fully convertible secured short term debentures and bonds
Field : eqty_comp_sec_st_fully_convertible_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF PARTLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS 599

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Partly convertible secured short term debentures and bonds
Field : eqty_comp_sec_st_partly_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

600 E QUITY COMPONENT OF O PTIONALLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Optionally convertible secured short term debentures and
bonds
Field : eqty_comp_sec_st_optionally_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF C ONVERTIBLE UNSECURED SHORT TERM DEBENTURES AND BONDS 601

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of Convertible unsecured short term debentures and bonds
Field : eqty_comp_unsec_st_convertible_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

602 E QUITY COMPONENT OF SECURED SHORT TERM FOREIGN CURRENCY CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of secured short term foreign currency convertible bonds
Field : eqty_comp_sec_st_euro_convert_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E QUITY COMPONENT OF UNSECURED SHORT TERM FOREIGN CURRENCY CONVERTIBLE BONDS 603

Table : Annual Financial Statements (IND-AS)

Indicator : Equity component of unsecured short term foreign currency convertible bonds
Field : eqty_comp_unsec_st_euro_convert_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

604 R ESERVES AND FUNDS

Table : Annual Financial Statements (IND-AS)

Indicator : Reserves and funds
Field : resv
Data Type : Number
Unit : Currency
Description:
Reserves are that portion of accumulated profits that are retained in the business and not distributed to shareholders.
They are monies set aside from the accumulated profits of the company for specific purposes, usually to act as a
buffer against future losses.
Reserves are created out of a company’s accumulated profits for specific purposes. Some of these are created in
adherence with statutory requirements, some in order to avail of tax benefits and some others are general in nature.
Companies have substantial leeway in the creation and utilisation of specific reserves.
CMIE captures various types of reserves separately. It organises the various types of reserves created into the
following individual data fields.
1. Security premium reserve (these are not created through surpluses)
2. Capital redemption reserve
3. Capital reserve
4. Debenture/bond redemption reserve (a statutory reserve)
5. Investment allowance reserve (a reserve for a tax benefit)
6. Dividend equalisation reserv
7. Foreign project reserve
8. Tariff & dividend control reserve (an industry specific reserve)
9. Other statutory reserve
10. Investment fluctuation reserve
11. Surplus/deficit on mergers
12. Forex fluctation reserve
13. Lease equalisation reserv
14. Employee stock option reserv
15. General reserve
16. Contingency reserve
17. Other specific reserve
18. Other reserve
19. Revaluation reserve

April 15, 2019 ProwessIQ

S ECURITY PREMIUM RESERVES ( NET OF DEDUCTIONS ) 605

Table : Annual Financial Statements (IND-AS)

Indicator : Security premium reserves (net of deductions)
Field : sec_premium_resv
Data Type : Number
Unit : Currency
Description:
Section 78 of the Companies Act, 1956 requires that if a company issues securities at a premium to its face value,
whether for cash or otherwise, then the aggregate value of such premium has to be allocated to a reserve named
Securities Premium Account.
A company may add to security premium reserves during a year by issuance of new securities at a premium. It may
also utilise these for specified purposes, such as, writing off preliminary expenses or issuing bonus shares, etc.
Section 78 of the Act restricts the usage of such a securities premium reserve only towards the following:-
1. To issue fully paid up bonus shares
2. To write off the company’s preliminary expenses
3. To write off any expense, commission or discount allowed on issue of shares or debentures
4. To provide for premium on redemption of shares or debentures
This data field captures the outstanding value of a company’s security premium reserves at the end of the year.

ProwessIQ April 15, 2019

606 A DDITIONS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions during the year
Field : sec_premium_resv_addn
Data Type : Number
Unit : Currency
Description:
This data field captures the additions to the security premium reserves during a year.
According to Section 78 of the Companies Act 1956, if a company issues securities at a premium to its face
value then the value of premium collected has to be transferred to the Securities Premium reserve. Thereafter, the
company may add to security premium reserves during a year by issuing new securities at a premium. This data
field captures the additions to a company’s securities premium reserves during a year.

April 15, 2019 ProwessIQ

L ESS : UTILISED FOR ISSUE OF BONUS SHARES 607

Table : Annual Financial Statements (IND-AS)

Indicator : Less: utilised for issue of bonus shares
Field : sec_premium_resv_utilised_bonus
Data Type : Number
Unit : Currency
Description:
As per section 78 of the Companies Act 1956, if a company issues securities at a premium to its face value, whether
for cash or otherwise, then the aggregate value of such premium has to be allocated to a reserve named Securities
Premium Account.
Section 78 of the Act restricts the usage of such a securities premium reserve only towards the following:-
1. To issue fully paid up bonus shares
2. To write off the company’s preliminary expenses
3. To write off any expense, commission or discount allowed on issue of shares or debentures
4. To provide for premium on redemption of shares or debentures
The security premium reserve utilised for issue of bonus shares during a year is reported in this data field.

ProwessIQ April 15, 2019

608 S EC PREM RESV USED FOR ISSUE EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Sec prem resv used for issue expenses
Field : sec_premium_resv_utilised_issue_exp
Data Type : Number
Unit : Currency
Description:
Section 78 of the Companies Act, 1956 states that a company issuing securities at a premium to its face value,
whether for cash or otherwise, should allocate the aggregate value of such premium to a reserve named Securities
Premium Account.
Section 78 of the Act restricts the usage of such a securities premium reserve only towards the following:-
1. To issue fully paid up bonus shares
2. To write off the company’s preliminary expenses
3. To write off any expense, commission or discount allowed on issue of shares or debentures
4. To provide for premium on redemption of shares or debentures
The security premium reserve utilised for writing off security issue expenses during a year is reported in this data
field.

April 15, 2019 ProwessIQ

S EC PREM RESV USED FOR WRITE OFF OF PREMIUM 609

Table : Annual Financial Statements (IND-AS)

Indicator : Sec prem resv used for write off of premium
Field : sec_premium_resv_utilised_redemp_w_off
Data Type : Number
Unit : Currency
Description:
Section 78 of the Companies Act, 1956 requires that if a company issues securities at a premium to its face value,
whether for cash or otherwise, then the aggregate value of such premium has to be allocated to a reserve named
Securities Premium Account.
Section 78 of the Act restricts the usage of such a securities premium reserve only towards the following:-
1. To issue fully paid up bonus shares
2. To write off the company’s preliminary expenses
3. To write off any expense, commission or discount allowed on issue of shares or debentures
4. To provide for premium on redemption of shares or debentures
This data field captures the value of security premium reserve that has been utilised for writing off premium paid
on redemption of preference shares/debentures/bonds during a year.

ProwessIQ April 15, 2019

610 S EC PREM RESV USED FOR BUY- BACK

Table : Annual Financial Statements (IND-AS)

Indicator : Sec prem resv used for buy-back
Field : sec_premium_resv_utilised_buyback
Data Type : Number
Unit : Currency
Description:
As per section 78 of the Companies Act 1956, if a company issues securities at a premium to its face value, whether
for cash or otherwise, then the aggregate value of such premium has to be allocated to a reserve named Securities
Premium Account.
Section 78 of the Act restricts the usage of such a securities premium reserve towards the following:-
1. To issue fully paid up bonus shares
2. To write off the company’s preliminary expenses
3. To write off any expense, commission or discount allowed on issue of shares or debentures
4. To provide for premium on redemption of shares or debentures
Buyback of shares is the amount paid by the company to purchase its own shares. This data field captures the
utilisation of the Security premium reserve to write off the discount on the buy back of a company’s shares or other
specified securities.

April 15, 2019 ProwessIQ

E MPLOYEE STOCK OPTION RESERVE 611

Table : Annual Financial Statements (IND-AS)

Indicator : Employee stock option reserve
Field : esop_resv
Data Type : Number
Unit : Currency
Description:
An employee stock option plan (ESOP) gives an employee a right to buy a specific number of shares of the com-
pany’s stock during the time frame and at a price that the company specifies. The right to exercise the option,
however, vests with employees, and they exercise it to maximise their benefits. ESOPs are used to attract and retain
employees.
This data field reports the amount of money set aside for the issuance of shares on employee stock option at the
time of conversion of these options into equity by the employee.

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612 E MPLOYEE STOCK OPTION RESERVE ADDITION

Table : Annual Financial Statements (IND-AS)

Indicator : Employee stock option reserve addition
Field : esop_resv_addn
Data Type : Number
Unit : Currency
Description:
An employee stock option plan (ESOP) gives an employee a right to buy a specific number of shares of the com-
pany’s stock during the time frame and at a price that the company specifies. The right to exercise the option,
however, vests with employees, and they exercise it to maximise their benefits. ESOPs are used to attract and retain
employees.
A reserve called ’employee stock option reserve’ is created to provide for the issuance of shares at the time of
exercise of an ESOP by an employee. This data field captures additions to employee stock option reserve.

April 15, 2019 ProwessIQ

E MPLOYEE STOCK OPTION RESERVE USED 613

Table : Annual Financial Statements (IND-AS)

Indicator : Employee stock option reserve used
Field : esop_resv_used
Data Type : Number
Unit : Currency
Description:
This data field reports that portion of the employee stock option reserve that has been utilised for the issuance of
shares on the exercise of ESOPs by employees.

ProwessIQ April 15, 2019

614 C APITAL , DEBT, INVESTMENT & OTHER RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Capital, debt, investment & other reserves
Field : cap_debt_invest_oth_resv
Data Type : Number
Unit : Currency
Description:
This data field stores the aggregate value of all of a company’s reserves, barring its security premium reserves.
These include:-
1. Capital redemption reserve
2. Capital reserve
3. Debenture/bond redemption reserve (a statutory reserve)
4. Investment allowance reserve (a reserve for a tax benefit)
5. Dividend equalisation reserve
6. Foreign project reserve
7. Tariff & dividend control reserve (an industry specific reserve)
8. Other statutory reserve
9. Investment fluctuation reserve
10. Suplus/deficit on mergers
11. Forex fluctation reserve
12. Lease equalisation reserve
13. Employee stock option reserve
14. General reserve
15. Contingency reserve
16. Other specific reserve
17. Other reserve

April 15, 2019 ProwessIQ

C APITAL RESERVES ( INCL . GRANTS AND SUBSIDIES ) 615

Table : Annual Financial Statements (IND-AS)

Indicator : Capital reserves (incl. grants and subsidies)
Field : cap_resv
Data Type : Number
Unit : Currency
Description:
Schedule VI to the Companies Act 1956, defines Capital Reserve as ’a reserve which does not include any amount
regarded as free for distribution through the profit and loss account’.
A capital reserve is created out of the capital profits earned by a company, and therefore does not include profits
earned during the normal course of business. It is created from profits earned from transactions such as profit
on sale of fixed assets or investments, realisation of profits on issue of forfeited shares, government grants and
subsidies received but unutilised, etc. It also includes amounts, which because of their origin or the purposes for
which they are held, are not considered by the directors as available for distribution as dividend. A capital reserve
can be utilised for writing down fictitious assets or losses or for issuing bonus shares if it is realised in cash.
In case of amalgamations in the nature of a business purchase, if the purchase consideration paid by the acquiring
company is less than the net assets acquired (i.e. total assets - total liabilities) then the excess of net assets over
purchase consideration is credited to the capital reserve account. However, though the surplus arising on this
arrangement (amalgamation, etc.) is capital in nature, CMIE does not capture it in this data field, as it is captured
in a separate field for surplus/deficit arising on amalgamation/acquisition/merger.

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616 S UBSIDIES AND GRANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Subsidies and grants
Field : grants_subsidies_resv
Data Type : Number
Unit : Currency
Description:
Government grants/subsidies are defined as any assistance received by a company from the government in cash or
kind for its compliance with certain conditions in the past, or its agreement to comply with certain conditions in
the future. Government grants do not include those forms which can not be reasonably valued, and whch cannot be
distinguished from the normal trading transactions of the enterprise.
As per Accounting Standard 12 (AS-12) issued by the Institute of Chartered Accountants of India (ICAI), govern-
ment grants can be recognised either in the nature of promoters’ contribution on the part of the government (capital
approach) or as an income (income approach). In the income approach, the grant is recorded as ’other income’
on a systematic basis over the periods corresponding with their related costs (costs which they are intended to
compensate for). On the other hand, the capital approach involves crediting government grants to capital reserve.
This data field captures government grants in the nature of promoters’ contribution which have been credited to a
company’s capital reserve.
Where companies report assets net of grants, CMIE also reports the net value of the asset, i.e. assets reduced by
the value of the specific grant. In such cases grants are not reported separately under the data field Subsidies and
Grants under Reserves.

April 15, 2019 ProwessIQ

D EBENTURE AND BOND REDEMPTION RESERVES 617

Table : Annual Financial Statements (IND-AS)

Indicator : Debenture and bond redemption reserves
Field : deb_bond_redemp_resv
Data Type : Number
Unit : Currency
Description:
As per Section 117C of the Companies Act, 1956, a company issuing debentures is under an obligation to create
a Debenture Redemption Reserve by allocating an adequate amount every year out of its profits as laid down for
different classes of companies, until such debentures/bonds are redeemed. The amounts credited to the debenture
redemption reserve cannot be utilised by the company for any purpose other than for the redemption of debentures
and bonds.
This data field captures the outstanding value of the amount credited to a company’s debenture/bond redemption
reserve.
Debenture redemption reserve is created for setting apart sufficient funds to facilitate the redemption of debentures
and bonds. Upon redemption, any surplus in this reserve becomes free and available for appropriation. Hence, after
redemptions, this reserve is transferred back to the profit and loss account or to the general reserve.

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618 C APITAL REDEMPTION RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Capital redemption reserves
Field : cap_redemp_resv
Data Type : Number
Unit : Currency
Description:
Capital Redemption Reserve is a reserve created by a company when its preference shares are redeemed out of the
profits available for distribution as dividend and not out of issue of fresh capital. It is also created when the shares
of the company are cancelled on buy-back by utilising the accumulated reserves and not from the proceeds of fresh
issue of capital.
According to Section 80 of the Companies Act, 1956, preference shares can be redeemed only out of that portion
of a company’s profits which are available for distribution as dividend. The section also states that if the company
does not redeem its preference shares out of the profits which are available for distribution as dividend, then a fresh
issue of shares shall be made and the proceeds of such a fresh issue shall be utilised for the purpose of redemption
of preference shares.
Also, section 77A of the Act permits a company to purchase its own shares or other securities (i.e. buy-back) from
its accumulated free reserves, securities premium reserve or from proceeds of fresh issue of capital.
Both of these sections also specify that if a company redeems its preference shares or buys back its shares/securities
out of the distributable profits then a sum equal to the nominal amount of shares redeemed/bought-back have to be
transferred to a reserve called Capital Redemption Reserve.
Capital Redemption Reserve can be utilised only for issuing fully paid bonus shares to the members of the company.
The Capital Redemption Reserve is created mainly in order to protect the interest of a company’s creditors and to
maintain its working capital. Redemption of preference shares involves the repayment of capital, while superceding
the interest of creditors. In addition, the outflow of cash will result in lower working capital in the hands of the
company. Such a situation is averted by the creation of the Capital Redemption Reserve, which is drawn from
profits which were available for distribution of dividend.

April 15, 2019 ProwessIQ

I NVESTMENT ALLOWANCE RESERVES 619

Table : Annual Financial Statements (IND-AS)

Indicator : Investment allowance reserves
Field : invest_allow_resv
Data Type : Number
Unit : Currency
Description:
Companies usually create investment allowance reserves to avail the benefit available to them under the Section
32A of the Income Tax Act. However, this provision has been withdrawn and no deduction is available under this
section now.
Such allowances continue to be created by shipping companies governed by Section 33AC of Income Tax Act.
According to Section 33AC of the Income tax Act, a government company or a public company registered in India
with the main object of carrying on the business of operation of ships can claim deduction in respect of an amount
transferred to a special reserve called the Investment Allowance Reserve. This reserve should be utilised for the
purpose of building or acquiring new ships.
However, deduction under Income Tax Act is restricted to 100 percent of the profits derived from this business and
cannot exceed twice the paid up capital of the company.

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620 D IVIDEND EQUALISATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend equalisation reserve
Field : div_equalisation_resv
Data Type : Number
Unit : Currency
Description:
Since there can be a sharp fluctuaution in a company’s earnings over a series of financial years, it becomes necessary
for a company to allocate surplus earned from higher than average earnings in years of good performance to sustain
dividend payouts even during not-so-good years. Dividend equalisation reserve is a specific reserve which is set up
to ensure that the year-on-year dividends paid by the company remain stable despite changes in its earnings.
Companies that regularly pay dividend generally try to keep their year-on-year dividend paying rate more or less
constant/stable. In order to maintain this consistency, these companies transfer certain amount out of their prof-
its of a year to the dividend equalisation reserve. This reserve can be utilised only for the purpose of paying
dividends/maintaining the dividend rate in the years when the company incurs losses or has insufficient profits.

April 15, 2019 ProwessIQ

F OREIGN PROJECT RESERVES 621

Table : Annual Financial Statements (IND-AS)

Indicator : Foreign project reserves
Field : frgn_proj_resv
Data Type : Number
Unit : Currency
Description:
Certain Indian companies engaged in foreign projects are entitled to tax deductions under sections 80HHB and
80HHC of the Income Tax Act, 1961. In order to qualify for this deduction, they are required to create a reserve
out of the foreign exchange proceeds earned abroad, called Foreign Project Reserve. Deduction under these two
sections are restricted to the profits transferred during the year.
A maximum deduction equal to 50% of the profits was previously allowed under section 80HHB upto the financial
year 1999-2000. However, from the financial year 2000-01, this deduction began to be phased out by a reduction
of 10% every year. Therefore, the last year in which the company can claim such a deduction was 2003-04. Thus,
from the financial year 2004–05, no deduction under section 80 HHB was available.
Deduction under section 80HHC is in respect of profits retained from exports. No deduction is allowed under this
section in respect of the assessment year beginning on or after 1 April, 2005. However, foreign project reserves
created in earlier years are reported by companies under their current balance sheet.

ProwessIQ April 15, 2019

622 TARIFFS AND DIVIDEND CONTROL RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Tariffs and dividend control reserves
Field : tariff_div_control_resv
Data Type : Number
Unit : Currency
Description:
Companies engaged in the business of electricity generation and distribution are required by statute to maintain a
reserve called Tariff & Dividend Control Reserve. It is created mainly for the purpose of maintaining the rate of
tariffs and dividend in the future.
Tariff & Dividend Control Reserve is a statutory reserve which is created out of the profits earned by an electricity
generation and distribution company in excess of allowable ’reasonable return’. If the ’clear profit’ of a licensee for
any year is more than the amount of reasonable return, then one-third of such excess, not exceeding five percent of
the amount of reasonable return, will be at the disposal of the undertaking. Out of the balance of excess, one-half
is appropriated to the Tariffs and Dividends Control Reserve. When the reasonable return for any particular year is
not sufficient then this reserve is utilised.

April 15, 2019 ProwessIQ

I NVESTMENT FLUCTUATION RESERVE 623

Table : Annual Financial Statements (IND-AS)

Indicator : Investment fluctuation reserve
Field : invest_fluct_resv
Data Type : Number
Unit : Currency
Description:
The Investment Fluctuation Reserve is maintained by banks and financial institutions for whom investments form
a major part of their assets and treasury operations are one of the prime activities. This reserve is created to guard
against fall in returns or diminution in value of investments. The reserve is also created in order to enable banks to
be better placed in order to meet interest rate risks.
This reserve came into effect as per the provisions stated in RBI’s Circular (dated September 2, 2003), Prudential
Norms for Classification, Valuation and Operation of Investment Portfolio by Banks.
As mandated by RBI, investment portfolio of banks are expected to be classified under three categories, viz., ’Held
to Maturity’ (HTM), ’Available for Sale’ (AFS) and ’Held for Trading’ (HFT). However, in the balance sheet, the
investments are disclosed as per six classifications, namely, a) Government securities, b) Other approved securities,
c) Shares, d) Debentures & Bonds, e) Subsidiaries/ joint ventures and f) Others (i.e. Commercial Papers, Mutual
Fund Units, etc.).
The Investment Fluctuation Reserve is required to be created for investments in the HFT and AFS categories.
However, it is not mandatory to create this reserve for investments in the HTM category.
Banks have to transfer the maximum amount of gains realised on sale of investment in securities to the Investment
Fluctuation Reserve (IFR) Account. It has to build up this reserve equivalent to at least five percent of their
investments under ’Held for Trading’ and ’Available for Sale’ categories within five years, out of profits available
after appropriation of the Statutory Reserve as per the Banking Regulation Act, 1949. However, it has the freedom
to build up a higher percentage of Investment Fluctuation Reserve up to 10 percent of its portfolios.
This reserve is a mandatory requirement only for banking companies and financial institutions, yet many large
companies having substantial amount of investments create this reserve as a good business practice. They generally
transfer their extra–ordinary gains from investments to the Investment Fluctuation Reserve.

ProwessIQ April 15, 2019

624 S URPLUS AND DEFICIT ON MERGERS & ACQUISITIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Surplus and deficit on mergers & acquisitions
Field : amalgam_mna_resv
Data Type : Number
Unit : Currency
Description:
This data field is relevant during amalgamations following mergers, or during demergers. If the purchase con-
sideration for the business purchase is more than the net assets, then the excess amount is debited to the General
Reserve and credited to the reserves for mergers & acquisitions. On the other hand, if the purchase consideration
is less than the net assets, then the amount is credited to the General Reserves and correspondingly debited to the
reserves for mergers & acquisitions. This data field captures the amounts routed through the reserves for mergers
& acquisitions in such cases.
Accounting Standard 14 on Accounting for Amalgamations issued by the Institute of Chartered Accountants of
India states that in case of amalgamations in the nature of purchase, if the purchase consideration paid by the
amalgamated company is less than the acquired net assets of the amalgamating company, then the difference (pur-
chase consideration - net assets) shall be transfered to a separate reserve called the Amalgamation Reserve. If the
consideration is more than the value of net assets then the positive difference shall be treated as goodwill.

April 15, 2019 ProwessIQ

F OREIGN CURRENCY TRANSLATION RESERVE 625

Table : Annual Financial Statements (IND-AS)

Indicator : Foreign currency translation reserve
Field : foreign_curr_trans_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

626 F OREIGN CURRENCY MONETARY ITEM TRANSLATION DIFFERENCE A / C

Table : Annual Financial Statements (IND-AS)

Indicator : Foreign currency monetary item translation difference a/c
Field : foreign_curr_mon_trans_diff_ac
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

H EDGING RESERVE 627

Table : Annual Financial Statements (IND-AS)

Indicator : Hedging reserve
Field : hedging_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

628 L EASE EQUALISATION RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Lease equalisation reserves
Field : lease_equalisation_resv
Data Type : Number
Unit : Currency
Description:
The lease equalisation reserve was created to maintain a balance between the capital recovery inherent in lease
rental charges, and the depreciation of the leased assets chargeable as per the Companies Act, 1956. Companies
which leased out their assets created a lease equalisation reserve in order to write-off such capital recovery amounts,
so as to leave only financing charges in their revenue statements. This data field captures amounts booked in the
lease equalisation reserve.
With the introduction of Accounting Standard 19 (AS-19) on Leases w.e.f. 1 April 2001, the guidance note, which
prescribes the above treatment, was repealed. Also the treatment prescribed by the accounting standard does not
require any lease equalisation adjustment account. Nevertheless, this guidance note is still applicable to lease
agreements prior to 1 April 2001. Considering the fact that lease transactions are usually for a longer duration, this
item is likely to feature in financial statements of many companies for some years to come.

April 15, 2019 ProwessIQ

C ONTINGENCY RESERVES 629

Table : Annual Financial Statements (IND-AS)

Indicator : Contingency reserves
Field : contingency_resv
Data Type : Number
Unit : Currency
Description:
A contingency is a future event or circumstance the occurence of which is possible, but can not be predicted with
certainty. A Contingency Reserve is created to safeguard a company against any possible losses or uncertain events
that may occur in future. This data field captures such contingency reserves. Unlike provisions that are charged
against revenues, reserves are appropriations from the profits of the firm.
This data field has two sub-categories - one for reserves for bad and doubtful loans’ and the other being residual in
nature, i.e. ’other contingency reserves’.

ProwessIQ April 15, 2019

630 R ESERVES FOR BAD AND DOUBTFUL LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Reserves for bad and doubtful loans
Field : resv_bad_doubtful_loans
Data Type : Number
Unit : Currency
Description:
The reserve for bad and doubtful loans is created to safeguard a company against unexpected losses that might
arise if the loans/advances given by the company turn bad, i.e. become irrecoverable. It is mainly created by non-
banking finance companies (NBFCs). However, companies with huge loan portfolios also maintain such a reserve
as a matter of prudent accounting policy.

April 15, 2019 ProwessIQ

OTHER CONTINGENCY RESERVES 631

Table : Annual Financial Statements (IND-AS)

Indicator : Other contingency reserves
Field : oth_contingency_resv
Data Type : Number
Unit : Currency
Description:
Companies create contingency reserves in order to safeguard themselves from industry-specific contingencies. This
data field captures any contingency reserve created by a company for any purpose other than for bad and doubtful
loans.

ProwessIQ April 15, 2019

632 OTHER STATUTORY RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Other statutory reserves
Field : oth_statutory_resv
Data Type : Number
Unit : Currency
Description:
Reserves created under the provisions of law/statute are termed as Statutory Reserves. CMIE captures the Tariffs
and Dividend Control Reserves (a statutory requirement for electricity companies) separately. Section 117C of the
Companies Act, 1956 requires that a company issuing debentures should create a Debenture Redemption Reserve
for the redemption of such debentures. CMIE captures this information also separately. It also captures the capital
redemption reserve separately that is mandated by Section 80 of the Companies Act.
All statutory reserves other than the three described above are captured in this data field.
Examples of statutory reserves reported in this data field are:
1. Reserve Fund (Banks): According to Section 17 of the Banking Regulation Act, 1949, every banking com-
pany incorporated in India should create a reserve fund. Banks transfer to the reserve fund a sum equivalent
to not less than 20% of their profits.
2. Reserve Fund (NBFC’s & other finance companies): According to Section 45-IC of the Reserve Bank of
India Act, 1934, every non-banking finance company should create a reserve fund and transfer therein a sum
not less than 20 % of its net profit every year.

April 15, 2019 ProwessIQ

OTHER SPECIFIC RESERVES AND FUNDS ( INCL . DEVELOPMENT RESERVE FUND ) 633

Table : Annual Financial Statements (IND-AS)

Indicator : Other specific reserves and funds (incl. development reserve fund)
Field : oth_specific_resv_funds
Data Type : Number
Unit : Currency
Description:
A specific reserve is a reserve created out of the profits of the company for some specific purpose. It can be utilised
only for the purpose for which it has been created. In ordinary circumstances, it cannot be utilised to pay dividends,
unless the purpose which it was created has been fulfilled.
Any reserve created for any specific purpose for which a separate field does not exist, is reported in this data field.
Specific reserves other than those mentioned below are disclosed under this head:
1. Securities Premium Reserve
2. Dividend Equalisation Reserve
3. Investment Fluctuation Reserve
4. Amalgamation Reserve
5. Investment Allowance Reserve
6. Capital Redemption Reserve
7. Debenture Redemption Reserve
8. Foreign Project Reserve
9. Forex Fluctuation Reserve
10. Lease Equalisation Reserve
11. Revaluation Reserve
12. Contingency Reserve
Some of the specific reserves included in this data field are as under:-
1. Special Reserve under section 36(1)(viii) of the Income Tax Act, 1961: This is a specific reserve created by
companies involved in providing long term finance for industrial development, agricultural development and
infrastructural development for availing tax deductions under the Act.
2. Tea Deposit Account: For companies growing or manufacturing tea in India, a deduction is available from
taxable income, if a certain amount is deposited in the Tea Deposit Account opened with any Nationalised
Bank. The deduction is available to the extent of the amount deposited or 20% of the profits, whichever is
less. If the balance in the Tea Deposit Account is utilised for any purpose other than those specified in the
scheme framed by the Tea Board, then it is added to the taxable income in the year of utilisation. Any amount
against this Tea Deposit Account is included in this data field.
3. Development Reserves including Development Rebate Reserve: Some industrial undertakings are obligated
by law or agreement to create a separate reserve for development purposes, such reserves are called Develop-
ment Reserves and are included under other specific reserves.

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634 OTHER SPECIFIC RESERVES AND FUNDS ( INCL . DEVELOPMENT RESERVE FUND )

4. Research and Development Fund: Generally, companies involved in research and development appropriate a
part of their profits for creating a separate reserve called the Research and Development Fund. This reserve
is created to fund research and development activities.

April 15, 2019 ProwessIQ

C ONTINGENT E QUITY R ESERVE 635

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent Equity Reserve
Field : conting_equity_reserve
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

636 S HARE - BASED PAYMENT RESERVES ( EXCLG . E SOP RESERVE )

Table : Annual Financial Statements (IND-AS)

Indicator : Share-based payment reserves (exclg. Esop reserve)
Field : share_opt_payment_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER ITEMS OF OCI 637

Table : Annual Financial Statements (IND-AS)

Indicator : Other items of OCI
Field : oth_item_oci
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

638 OTHER SPECIFIC RESERVES / FUNDS

Table : Annual Financial Statements (IND-AS)

Indicator : Other specific reserves/funds
Field : oth_specific_oth_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER REVENUE RESERVES 639

Table : Annual Financial Statements (IND-AS)

Indicator : Other revenue reserves
Field : oth_resv
Data Type : Number
Unit : Currency
Description:
Free reserves that are not captured in separate specific data fields are reported in this data field. It does not include
any specific or statutory reserve.
Other reserves are different from other specific reserves in the sense that other reserves are free reserves which are
available for distribution of dividend to shareholders. Other specific reserves, in contrast, are not free reserves, and
can not be utilised for the purpose of distribution.

ProwessIQ April 15, 2019

640 D IVIDEND RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend reserves
Field : dividend_reserves
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

R EVENUE RESERVES OTHER THAN DIVIDEND RESERVE 641

Table : Annual Financial Statements (IND-AS)

Indicator : Revenue reserves other than dividend reserve
Field : revenue_reserve_others
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

642 A RREARS OF DEPRECIATION

Table : Annual Financial Statements (IND-AS)

Indicator : Arrears of depreciation
Field : arrears_of_dep
Data Type : Number
Unit : Currency
Description:
There are circumstances where a company might not have provided for depreciation in the past. Loss-making
companies and sick companies, for instance, do not provide for depreciation in order to understate their losses.
This data field captures such accumulated depreciation which a company has not provided for in its profit and loss
accounts for any financial year/s in the past.
Arrears of depreciation do not form part of the balance sheet or profit and loss account, or even the schedules to
accounts. It is reported as a note in the Notes to Accounts. A company has to report the cumulative depreciation
and the depreciation for the year not provided, in its notes to accounts. The arrears of depreciation may be termed
as accumulated depreciation not charged/provided for by the company.

April 15, 2019 ProwessIQ

R EVALUATION RESERVES 643

Table : Annual Financial Statements (IND-AS)

Indicator : Revaluation reserves
Field : reval_resv
Data Type : Number
Unit : Currency
Description:
The revaluation reserve comes into being when a company revalues its assets and the revalued assets are of greater
value as compared to their earlier valuation. The difference between the revalued amount and the historical cost is
recorded as the revaluation reserve. The revaluation reserve is not a free reserve, and is not available for distribution
of dividend or issue of bonus shares.
Generally, the revaluation reserve is created only for revaluation of fixed assets, in accordance with para 13 of
Accounting Standard 10 (AS-10) on ’Accounting for Fixed Assets’. However, certain companies revalue their
investments, stocks and other current assets and create the corresponding revaluation reserves. Although this is an
unusual accounting practice, CMIE includes the same in this data field.

ProwessIQ April 15, 2019

644 R EVALUATION SURPLUS ( FIXED ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Revaluation surplus (fixed assets)
Field : reval_resv_fixed_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

R EVALUATION OF FIXED ASSETS DURING THE YEAR 645

Table : Annual Financial Statements (IND-AS)

Indicator : Revaluation of fixed assets during the year
Field : reval_fixed_ast
Data Type : Number
Unit : Currency
Description:
Revaluation reserves comes into being when a company revalues its assets and the revalued assets are of greater
value as compared to their earlier valuation. The difference between the revalued amount and the historical cost is
recorded as the revaluation reserve. The revaluation reserve is not a free reserve, and is not available for distribution
of dividend or issue of bonus shares.
Revaluation reserve represents the difference between the estimated present market value and the book value of the
fixed assets. Revaluation reserve is only a book adjustment and does not represent any realised gain. This data field
captures the revaluation of fixed assets during a year.

ProwessIQ April 15, 2019

646 R EVALUATION OF PPE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Revaluation of PPE during the year
Field : res_reval_ppe
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

R EVERSAL OF PRIOR REVALUATION OF FIXED ASSETS DURING THE YEAR 647

Table : Annual Financial Statements (IND-AS)

Indicator : Reversal of prior revaluation of fixed assets during the year
Field : reversal_prior_reval_fixed_ast
Data Type : Number
Unit : Currency
Description:
There is a possibility of a previously-executed upward-revaluation of fixed/assets/stock and current as-
sets/investments being reversed in subsequent years. Such a reversal is captured in this data field.

ProwessIQ April 15, 2019

648 R EVERSAL OF PRIOR REVALUATION OF PPE

Table : Annual Financial Statements (IND-AS)

Indicator : Reversal of prior revaluation of PPE
Field : res_revert_reval_ppe
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER TO P&L ACCOUNT FOR DEPRECIATION DURING THE YEAR 649

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to P & L account for depreciation during the year
Field : dep_trf_to_pnl
Data Type : Number
Unit : Currency
Description:
After fixed assets are revalued, depreciation is charged on the revalued figure of assets. However, the additional
depreciation on the increase in the value of fixed assets, arising on revaluation, can be charged against the revalua-
tion reserve created for these assets. Thus, after charging full depreciation on the revalued assets to Profit & Loss
Account, this amount of additional depreciation is taken back from revaluation reserve to Profit & Loss Account.
Any such transfer from revaluation reserve to the Profit & Loss Account pertaining to depreciation of revalued
assets is reported in this data field.

ProwessIQ April 15, 2019

650 FVTOCI RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : FVTOCI reserve
Field : res_fvtoci
Data Type : Number
Unit : Currency
Description:
Ind AS 109 specifies guidelines for financial Instruments to be measured at Fair value through other comprehen-
sive income also termed as FVTOCI. This data field captures the amount of fair value changes in the financial
instruments measured through other comprehensive income reported by companies under other equity as per Ind
AS 32.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

E QUITY INSTRUMENTS THROUGH OCI RESERVE 651

Table : Annual Financial Statements (IND-AS)

Indicator : Equity instruments through OCI reserve
Field : res_fvtoci_eqty
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

652 D EBT INSTRUMENTS THROUGH OCI RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Debt instruments through OCI reserve
Field : res_fvtoci_debt
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

G ENERAL RESERVES 653

Table : Annual Financial Statements (IND-AS)

Indicator : General reserves
Field : general_resv
Data Type : Number
Unit : Currency
Description:
A General Reserve is a revenue reserve which is created out of the company’s profits and is free for distribution for
any purpose. Therefore, it is also called a free reserve. A part of the company’s earnings for the year are transferred
to this reserve to be used in future for any purpose, including declaring dividends when the profits for the current
year are insufficient, providing for buy-back of shares/redemption of preference shares when the redemption is not
from a fresh issue of shares but from accumulated reserves, financing expansions and modifications, augmenting
working capital, applying to offset specific future losses, etc.

ProwessIQ April 15, 2019

654 S URPLUS / DEFICIT AS AT THE END OF THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Surplus/deficit as at the end of the year
Field : bal_as_per_pnl_ac
Data Type : Number
Unit : Currency
Description:
This is the accumulated profit / loss at the end of the year and includes the current year’s net profit after all
appropriations. Generally, the current year’s retained earning is added to the profits / losses accumulated over the
years and the sum of the two is reported by the companies in the schedule of Reserves & Surplus in their balance
sheet. The same number is captured in Prowess as surplus / deficit at the end of the year.
If a company has accumulated losses, then this data field will show a negative number.

April 15, 2019 ProwessIQ

S URPLUS / DEFICIT AS AT THE BEGINNING OF THE YEAR 655

Table : Annual Financial Statements (IND-AS)

Indicator : Surplus/deficit as at the beginning of the year
Field : bal_brought_fwd
Data Type : Number
Unit : Currency
Description:
This data field represents the accumulated profit/ loss as at the beginning of the year. In other words, it is the
profit / loss as at end of the previous accounting period. It is the amount brought forward to the profit & loss
(appropriation) account and to which profit/ loss of the current year is added.
However, many a times companies increase /decrease the profits available for appropriation by making an adjust-
ment in the profit figure brought forward from the previous year. In all such cases CMIE also increases or reduces
the amount in this data field. Such instances would arise, either when companies carry out a capital reduction and
increase the brought forward profit by that amount or say, when companies issue bonus shares from Profit and Loss
Appropriation and reduce the profit brought forward last year.
There may be cases when a new AS is made mandatory and companies bring into effect its provisions in their
accounts for the first time. They may choose to provide the effect of the transition retrospectively and thus make
adjustments to the brought forward profits. Thus, the balance brought forward from the previous year may be
increased or reduced accordingly. Such adjustments were reported by companies at the time of applicability of
AS-15, AS-22 and AS-30.
Under exceptional circumstances i.e. in case of a buy back etc. companies may write back the dividend provision
for prior years. Such a write back too would necessitate adjustment with brought forward profits from last year, if
the company may so choose.

ProwessIQ April 15, 2019

656 P ROFIT RETAINED /L OSS ’ DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Profit retained/Loss’ during the year
Field : retained_profits
Data Type : Number
Unit : Currency Annualised
Description:
Retained profit is the currnet year’s net profit retained by the company in the business after paying dividends to
its shareholders. It is computed by subtracting equity and preference dividends and dividend tax from the current
year’s net profit.
When a company incurs a net loss during the year, this data field will show the amount of net loss, which will be a
negative number.

April 15, 2019 ProwessIQ

D IVIDEND PAID AND PROPOSED 657

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend paid and proposed
Field : total_div
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the cash dividend given out to shareholders and proposed dividend (provisions made for
dividend) by the company during an accounting period. It includes all interim and final dividend on equity shares,
if any, dividend on preference shares and dividend tax paid (or provided for) during the accounting period.
Dividend declared in previous years but paid in the current year (prior-period dividend) is also reported here.

ProwessIQ April 15, 2019

658 E QUITY DIVIDEND ( INCLUDING SPECIAL DIVIDEND )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity dividend (including special dividend)
Field : equity_div_inc_dist
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the dividend given out to equity shareholders and proposed dividend (provisions made for
dividend) by the company on equity shares during an accounting period. It includes both interim and final dividend
declared during an accounting period. It excludes preference dividend and dividend taxes. These are captured
separately.
Equity dividend declared in previous years but paid in current year (prior-period dividend) is also reported here.

April 15, 2019 ProwessIQ

I NTERIM DIVIDEND 659

Table : Annual Financial Statements (IND-AS)

Indicator : Interim dividend
Field : equity_div_interim
Data Type : Number
Unit : Currency Annualised
Description:
Dividend is said to be an interim dividend, if it is declared by the board of directors between two annual general
meetings of the company. A board meeting should be called and the rate at which dividend is payable must be
specifically stated in the resolution passed for declaration of interim dividend. All the provisions relating to the
payment of dividend shall be applicable on interim dividend also.
If interim dividend is approved by the board of directors, the amount of interim dividend shall be included in the
profit & loss (appropriation) account for the year and also in the directors’ report along with the final dividend, if
any, proposed for the approval of the members at the forthcoming annual general meeting.
This data field captures the amount of interim dividend reported by the company.

ProwessIQ April 15, 2019

660 OF WHICH : S PECIAL INTERIM DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : Special interim dividend
Field : app_interim_dividend_spl
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INAL DIVIDEND ( INCLUDING SPECIAL DIVIDEND ) 661

Table : Annual Financial Statements (IND-AS)

Indicator : Final dividend (including special dividend)
Field : equity_div_final
Data Type : Number
Unit : Currency Annualised
Description:
Final dividend is proposed by the board of directors and need to be approved by the shareholders in the forthcoming
annual general meeting of the company. These are proposed and declared only after the profits of the company have
been determined. However, companies are not bound to link the final dividend to the performance of the company
during a particular accounting period. Dividends can be declared by the company out of accumulated profits subject
to certain conditions.
Final dividend once declared becomes a debt enforceable against the company. A provision is made for final
dividend proposed by the board of directors in the profit & loss (appropriation) account for the year. Prowess
captures the provision for proposed dividend in this data field.
Special dividend, if any, proposed by the company and also dividend proposed and provided for previous years if
any, in the current year (prior-period dividend) is also reported here.

ProwessIQ April 15, 2019

662 O F WHICH : S PECIAL FINAL DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : Special final dividend
Field : app_equity_dividend_spl
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

P REFERENCE DIVIDEND 663

Table : Annual Financial Statements (IND-AS)

Indicator : Preference dividend
Field : pref_div
Data Type : Number
Unit : Currency Annualised
Description:
This data field refers to the dividend paid or proposed to be paid on preference share capital of a company.
Interim dividend paid on preference shares, if any, and any dividend declared in previous years on preference shares
but paid in the current year (prior-period dividend) are also reported in this data field.

ProwessIQ April 15, 2019

664 D IVIDEND TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend tax
Field : div_tax
Data Type : Number
Unit : Currency Annualised
Description:
Dividend tax was introduced in 1996-97. Thus, this data is available only from this year.
Companies are liable to pay additional income tax on any amount declared, distributed or paid by them by way of
dividend (whether interim or otherwise, whether out of current or accumulated profits). Such additional income tax
on dividends, called dividend tax, is payable even if no income tax is payable by such company on its total income.
Tax laws mandated that dividends would not be taxed at the hands of the shareholders but companies would pay
a tax on the dividends distributed to the shareholders. This tax is called the dividend tax and it is captured in this
data field.

April 15, 2019 ProwessIQ

T RANSFERS TO S URPLUS / DEFICIT A / C FROM RESERVES 665

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers to Surplus/deficit a/c from reserves
Field : trf_frm_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores any amount transferred from specific reserves and general reserve back to the Profit and Loss
(Appropriation) Account. Specific reserves are created for specified purposes. They are created by transferring
amounts from the Profit and Loss Appropriation Account to the specific reserve account. When the reserves are
no longer required for the purpose for which they were created, they are transferred back to the Profit and Loss
Appropriation Account. General Reserve is a revenue reserve which is created out of the company’s profits and is
free for distribution for any purpose. This data field represents the amount transferred back from these reserves to
P&L account and is the sum of any or all of the following:
1. Transfer from Capital Reserve
2. Transfer from Capital Redemption reserve
3. Transfer from Securities Premium Reserve
4. Transfer from Debenture and Bond Redemption Reserve
5. Transfer from Export and Foreign Project Reserve
6. Transfer from Tariffs and Dividend Control Reserve (for electricity companies)
7. Transfer from Other Statutory Reserves (including electricity related reserves)
8. Transfer from Dividend Equalisation Reserve
9. Transfer from Contingency Reserve
10. Transfer from Amalgamation Reserve
11. Transfer from General Reserve
12. Transfer from Other Specific Reserve
13. Transfer from Revaluation Reserve
14. Transfer from Other Revenue Reserves
15. Transfer from Overseas Principals of Banks
16. Transfer on Account of Merger

ProwessIQ April 15, 2019

666 T RANSFER FROM CAPITAL RESERVE ( INCL . GRANTS , SUBSIDIES ETC .)

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from capital reserve (incl. grants, subsidies etc.)
Field : trf_frm_capital_resv
Data Type : Number
Unit : Currency Annualised
Description:
Capital reserve is a reserve created to meet general unspecified contingencies. It is not a free reserve and hence
no amount can be transferred from it to the profit and loss account for the purpose of dividend distribution. It is
created through the profit earned from certain types of transactions such as sale of fixed assets, issue of forfeited
shares, government grants and subsidies received but unutilised, etc. It also includes amounts which, because of
their origin or the purposes for which they are held, are not regarded by the directors as free for distribution as
dividend through the profit and loss account.
Thus the amount transferred from capital reserve can be utilised only for meeting a specific purpose. This data field
represents any amount transferred from the Capital Reserve Account to the Profit and Loss Account.

April 15, 2019 ProwessIQ

T RANSFER FROM CAPITAL REDEMPTION RESERVE 667

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from capital redemption reserve
Field : trf_frm_cap_redm_res
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the amount transferred from capital redemption reserve account to Profit and Loss account.
This information is captured as reported in the ‘Capital redemption reserve’ section of the ‘Reserves & Surplus’
schedule of the annual report of the company.
Capital Redemption Reserve is a reserve created by a company when its preference shares are redeemed out of the
profits available for distribution as dividend and not out of issue of fresh capital. It is also created when the shares
of the company are cancelled on buy-back by utilising the accumulated reserves and not from the proceeds of fresh
issue of capital.
According to Section 80 of the Companies Act, 1956, preference shares can be redeemed only out of that portion
of a company’s profits which are available for distribution as dividend. The section also states that if the company
does not redeem its preference shares out of the profits which are available for distribution as dividend, then a fresh
issue of shares shall be made and the proceeds of such a fresh issue shall be utilised for the purpose of redemption
of preference shares.
Also, section 77A of the Act permits a company to purchase its own shares or other securities (i.e. buy-back) from
its accumulated free reserves, securities premium reserve or from proceeds of fresh issue of capital.
Both of these sections also specify that if a company redeems its preference shares or buys back its shares/securities
out of the distributable profits then a sum equal to the nominal amount of shares redeemed/bought-back have to be
transferred to a reserve called Capital Redemption Reserve.
Capital Redemption Reserve can be utilised only for issuing fully paid bonus shares to the members of the company.

ProwessIQ April 15, 2019

668 T RANSFER FROM SECURITIES PREMIUM RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from securities premium reserve
Field : trf_frm_share_premium_resv
Data Type : Number
Unit : Currency Annualised
Description:
As per section 78 of the Companies Act, 1956, where a company issues securities at a premium, whether for
cash or otherwise, a sum equal to the aggregate amount of the premium on those shares shall be transferred to an
account to be called the Securities Premium Account. The net balance in such an account is reported in the financial
statements as Securities Premium Account. This account includes not only premium received on issue of shares of
the company but also includes any premium received on issue of debentures.
This data field reports any amount transferred from Securities Premium Reserve to Profit and Loss Account. How-
ever, Share/Debenture Issue expenses written off directly from securities premium reserve account or amount trans-
ferred to Profit and loss account for writing off share/debenture issue expenses is not considered as a transfer and
thus not reported in this data field. It is reported elsewhere. Only in exceptional cases, where a company may
transfer an amount from the Securities premium reserve, for say, writing off accumulated losses, this data field
would get populated.

April 15, 2019 ProwessIQ

T RANSFER FROM DEBENTURE AND BOND REDEMPTION RESERVE 669

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from debenture and bond redemption reserve
Field : trf_frm_deb_bond_redemp_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures any transfer from Debenture Redemption Reserve to the Profit and Loss account. When
debentures for which the reserve was created are redeemed, the balance of unutilised reserve is transferred back to
the Profit and Loss account. Such a transfer is captured in this data field.
A debenture redemption reserve is created, as an obligation, by the company issuing debentures. This reserve is
created by allocating, every year, an adequate amount out of the profits of the company until such debentures/bonds
are redeemed. Debenture redemption reserve is created for setting apart sufficient funds to facilitate the redemption
of debentures and bonds.

ProwessIQ April 15, 2019

670 T RANSFER FROM INVESTMENT ALLOWANCE RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from investment allowance reserves
Field : trf_frm_invst_allow_res
Data Type : Number
Unit : Currency
Description:
This data field reports any amount transferred from investment allowance reserve account to the profit and loss
account. Investment Allowance Reserve is a reserve which is created by a company for the purpose of replacement
of the assets of the company. The balance amount in this reserve is transferred to profit and loss account after the
purpose for which it is created is met.

April 15, 2019 ProwessIQ

T RANSFER FROM EXPORT AND FOREIGN PROJECT RESERVE 671

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from export and foreign project reserve
Field : trf_frm_export_frgn_proj_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred from the Export / Foreign Project reserve account to the Profit and
Loss account. Such a transfer may occur when the purpose for which the reserve was created ceases to exist and
the reserves become free.

ProwessIQ April 15, 2019

672 T RANSFER FROM TARIFFS AND DIVIDEND CONTROL RESERVE ( FOR ELECTRICITY COMPANIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from tariffs and dividend control reserve (for electricity companies)
Field : trf_frm_tariffs_div_control_resv
Data Type : Number
Unit : Currency Annualised
Description:
For companies engaged in the business of electricity / power generation and distribution, the statute requires such
companies to maintain a reserve called ‘Tariffs and Dividend Control Reserve’. This reserve is created mainly for
the purpose of maintaining the rate of tariffs and dividend in the future years. The amount transferred from this
reserve to the Profit & Loss Account is reported in this data field.

April 15, 2019 ProwessIQ

T RANSFER FROM OTHER STATUTORY RESERVES ( INCLUDING ELECTRICITY RELATED RESERVES ) 673

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from other statutory reserves (including electricity related reserves)
Field : trf_frm_oth_statutory_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field represents any amount transferred from the ‘Other statutory reserve’ account to the profit and loss
account.
Reserves, other than capital reserve, debenture / bond redemption reserve and tariffs and dividend control reserves
are classified as other statutory reserves. Reserves created under the provisions of law/statute are termed as ‘Statu-
tory reserves’. Examples of other statutory reserves are Reserve Fund (Banks), Reserve Fund (NBFC & other
finance companies) and tonnage tax reserve account.

ProwessIQ April 15, 2019

674 T RANSFER FROM DIVIDEND EQUALISATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from dividend equalisation reserve
Field : trf_frm_div_equalisation_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the amount transferred from ‘Dividend equalisation reserve’ account to profit and loss account
for paying dividends.
Dividend equalisation reserve is a specific reserve which is set up to ensure that the year–on–year dividends paid
by the company remain stable despite changes in the earnings of the company. The purpose of this reserve is to
maintain a steady rate of dividend.
The earnings of a company may not remain stable every year. However, the board of directors may wish to keep a
stable payout of dividend to the shareholders of the company. In order to achieve this, dividend equalisation reserve
is created and a certain portion of profit earned during good years is transferred to this reserve.

April 15, 2019 ProwessIQ

T RANSFER FROM INVESTMENT FLUCTUATION RESERVE 675

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from investment fluctuation reserve
Field : trf_frm_invest_fluctn_res
Data Type : Number
Unit : Currency
Description:
This data field represents any amount transferred from Investment Fluctuation Reserve Account to the profit and
loss account. Investment Fluctuation Reserve is created generally by banks and financial institutions for whom
investments form a major part of their assets and treasury operations are one of the prime activities. This reserve is
created to guard against fall in returns or diminution in value of investments.

ProwessIQ April 15, 2019

676 T RANSFER FROM CONTINGENCY RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from contingency reserve
Field : trf_frm_contingency_resv
Data Type : Number
Unit : Currency Annualised
Description:
Contingency, as per Accounting Standard 4, refers to a situation whose outcome (in the form of loss or gain)
depends on the occurrence or non-occurrence of unforeseen future events. Thus contingency reserve is a reserve
created to provide for any possible loss on materialisation of such unforeseen future events. A contingency reserve
is not required anymore when the contingency is no more expected to materialise and this reserve is then written
back to profit and loss account. This data field reports the amount so transferred back to the profit and loss account
from the ‘Contingency reserve’ account.

April 15, 2019 ProwessIQ

T RANSFER FROM AMALGAMATION RESERVE 677

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from amalgamation reserve
Field : trf_frm_amalgam_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred from the amalgamation reserve account to the profit and loss account.
Excess of net assets taken over (assets at market value less liabilities) of the transferor company adjusted for
purchase consideration is credited to amalgamation reserve in the books of the transferee company.

ProwessIQ April 15, 2019

678 T RANSFER FROM FOREIGN CURRENCY TRANSLATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from foreign currency translation reserve
Field : trf_frm_for_curr_translation_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER FROM FOREIGN CURRENCY MONETARY ITEM TRANSLATION DIFFERENCE A / C 679

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from foreign currency monetary item translation difference a/c
Field : trf_frm_for_curr_mon_translation_diff_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

680 T RANSFER FROM HEDGING RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from hedging reserve
Field : trf_frm_hedging_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER FROM LEASE EQUALISATION RESERVES 681

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from lease equalisation reserves
Field : trf_frm_lease_eqln_res
Data Type : Number
Unit : Currency
Description:
This data field reports any amount transferred from lease equalisation reserve account to the profit and loss account.

ProwessIQ April 15, 2019

682 T RANSFER FROM GENERAL RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from general reserve
Field : trf_frm_general_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the amount transferred from the ‘General reserve’ account to the profit and loss account. A
General Reserve is a revenue reserve which is created out of the company’s profits and is free for distribution for
any purpose. A transfer from general reserve is normally done to appropriate the free reserve to some specific
reserve or to utilise it for some purpose by routing it through the profit and loss account.
This value is captured as reported in the details of general reserve account given in schedules/notes to accounts of
the annual report.

April 15, 2019 ProwessIQ

T RANSFER FROM OTHER SPECIFIC RESERVE 683

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from other specific reserve
Field : trf_frm_oth_specific_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores any amount transferred from the specific reserve accounts (other than those specified else-
where in Prowess) to the profit and loss account.
Other specific reserve accounts are other than securities premium reserve, dividend equalisation reserve, investment
fluctuation reserve, amalgamation reserve, investment allowance reserve, capital redemption reserve, debenture
redemption reserve, foreign project reserve, forex fluctuation reserve, lease equalisation reserve, revaluation reserve
and contingency reserve.
Some of the specific reserves classified as other specific reserves are special reserve under section 36(1)(viii) of the
Income Tax Act, 1961, tea deposit account, development reserves (including development rebate reserve), research
and development fund, etc.

ProwessIQ April 15, 2019

684 T RANSFER FROM REVALUATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from revaluation reserve
Field : trf_frm_reval_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred from the revaluation reserve to the profit and loss account for a
purpose other than charging depreciation on revalued portion of assets. Depreciation on revalued portion of assets
cannot be charged to current year’s profit, but it is set off against the revaluation reserve. CMIE does not report
such a set off under this data field. It is reported elsewhere.
Only in exceptional cases where a company may transfer an amount from the revaluation reserve for say, writing
off accumulated losses, this data field would get populated.

April 15, 2019 ProwessIQ

T RANSFER FROM REVALUATION SURPLUS ( FIXED ASSETS ) 685

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from revaluation surplus (fixed assets)
Field : trf_frm_reval_fxd_asst_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

686 T RANSFER FROM FVTOCI RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from FVTOCI reserve
Field : trf_frm_reval_fvtoci_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER FROM OTHER REVENUE RESERVES 687

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from other revenue reserves
Field : trf_frm_oth_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred from other reserves account to the profit and loss (appropriation)
account.
Companies disclose the value of ’Other reserves’ in their schedules/notes to accounts of their annual reports. If
a company reports ’Transfer from other reserves’ under ‘Other reserves’, without providing information as to the
nature and purpose of the reserve then, this value is captured in this field. ‘Other reserve’ is reserve other than
Capital Reserve, Securities Premium Reserve, Debenture/bond Redemption Reserve, Exports and Foreign Projects
Reserve, Tariffs and Dividend Control Reserve (For electricity companies), Other Statutory Reserves, Dividend
Equalisation Reserve, Contingency Reserve, Amalgamation Reserve, General Reserve, Other Specific Reserve and
the Revaluation Reserve.

ProwessIQ April 15, 2019

688 T RANSFER FROM EMPLOYEE STOCK OPTION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from employee stock option reserve
Field : trf_frm_esop_res
Data Type : Number
Unit : Currency
Description:
This data field reports any amount transferred from employee stock option reserve account to the profit and loss
account.
Employee stock option reserve is created to set aside money for the issunace of shares on employee stock option
plan at the time of conversion of these options into equity by the employee.
An employee stock option plan (ESOP) gives an employee a right to buy a specific number of shares of the company
during a time frame and at a price that the company specifies. The right to exercise the option, however, vests with
employees, and they exercise it to maximise their benefits. ESOPs are used to attract and retain employees.
The balance amount in this reserve is transferred to profit and loss account when the purpose for which it is made
is met.

April 15, 2019 ProwessIQ

T RANSFER FROM OVERSEAS PRINCIPALS OF BANKS 689

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer from overseas principals of banks
Field : trf_frm_overseas_principals
Data Type : Number
Unit : Currency Annualised
Description:
This data field represents any amount transferred by the foreign principal to its Indian branch. This transfer can be
for providing support for setting up of the initial operations in India or it may even be to provide monetary support
to branch(es) incurring losses.
This data field is used only when the company shows such transfer in its appropriations. If this features in the
balance sheet, it is not captured in this data field.

ProwessIQ April 15, 2019

690 T RANSFER ON ACCOUNT OF MERGER

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer on account of merger
Field : trf_frm_merger_hiveoff
Data Type : Number
Unit : Currency Annualised
Description:
This data field is relevant when a business unit gets merged into the company. In such times, this data field captures
the profits or loss of the merged entity during the year of the merger that was transferred into the books of the
company. This data field is populated with such a figure only if it is reflected by the company in the profit and loss
account. If the company chooses to show such amounts only in the Balance Sheet and not in the Profit and Loss
Account, then it is not shown in the Profit and Loss Account.

April 15, 2019 ProwessIQ

T RANSFERS TO RESERVES FROM SURPLUS / DEFICIT A / C 691

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers to reserves from surplus/deficit a/c
Field : trf_to_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred to reserves from the Profit and Loss (Appropriation) Account. Spe-
cific reserves are created for specified purposes. They are created by transferring amounts from the Profit and Loss
Appropriation Account to the specific reserve account. The amount so transferred is reported in this data field.
Transfer to general reserve and other reserves is also captured in this data field. This data field is the sum of any or
all of the following:
1. Transfer to Capital Reserve
2. Transfer to Capital Redemption Reserve
3. Transfer to Debenture and Bond Redemption Reserve
4. Transfer to Investment Allowance Reserve
5. Transfer to Dividend Equalisation Reserve
6. Transfer to Investment Fluctuation Reserve
7. Transfer to Export and Foreign Project Reserve
8. Transfer to Tariffs and Dividend Control Reserve (for electricity companies)
9. Transfer to Other Statutory Reserves
10. Transfer to Contingency Reserve
11. Transfer to Forex Fluctuation Reserve
12. Transfer to General Reserve
13. Transfer to Other Specific Reserve
14. Transfer to Revaluation Reserve
15. Transfer to Other Reserves
16. Transfer to Employee Stock Option Reserve
17. Transfer to Overseas Principals of Banks
18. Transfer on account of hiving off and de-merger

ProwessIQ April 15, 2019

692 T RANSFER TO CAPITAL RESERVE ( INCL . GRANTS , SUBSIDIES ETC .)

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to capital reserve (incl. grants, subsidies etc.)
Field : trf_to_capital_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount transferred from the profit & loss appropriation account of the company to
the Capital Reserve account. It represents the amount being set aside for specified purposes as described by the
company.

April 15, 2019 ProwessIQ

T RANSFER TO CAPITAL REDEMPTION RESERVE 693

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to capital redemption reserve
Field : trf_to_cap_redm_res
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount transferred by a company from its profit & loss appropriation account to Capital
redemption reserve account.
Whenever a company redeems its preference shares then the nominal value or face value of the shares is put into
capital redemption reserve fund. Capital redemption revere is also created when a company buys it owns shares
which reduces its share capital.
This fund can be utilised only for issuing fully paid bonus shares. No dividend can be distributed out of this fund.
Redemption of preference shares involves repayment of capital before paying creditors of the company. This may
affect the interest of creditors. When the amount is capitalised by creating capital redemption reserve, it will not be
available for distribution of dividends. Thus, it helps to protect interest of creditors.

ProwessIQ April 15, 2019

694 T RANSFER TO DEBENTURE AND BOND REDEMPTION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to debenture and bond redemption reserve
Field : trf_to_deb_bond_redemp_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount transferred by the company during the financial year from its profits & loss
appropriation account to the Debenture Redemption Reserve account.
According to The Companies Act, 1956, it is mandatory for a company to create a Debenture Redemption Reserve
for the non-convertible debentures issued by it. Creating such a reserve for convertible debentures is optional.
To protect the interest of the debenture holders, the Companies Act made it mandatory for every company that
issued debenutres to create debenture redemption reserve. A company is required to credit adequate amount to
debenture redemption reserve from its profits every year until such debentures are redeemed. The amount credited
to the DRR shall not be utilised by the company except for the redemption of debentures.

April 15, 2019 ProwessIQ

T RANSFER TO INVESTMENT ALLOWANCE RESERVE 695

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to investment allowance reserve
Field : trf_to_invest_allow_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount of profit which is appropriated as Investment Allowance Reserve for the purpose
of replacement of the company’s assets. Investment Allowance Reserve is a reserve which is created by a company
for the purpose of replacement of the assets of the company.

ProwessIQ April 15, 2019

696 T RANSFER TO DIVIDEND EQUALISATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to dividend equalisation reserve
Field : trf_to_div_equalisation_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount of profit appropriated during the financial year to the Dividend Equalisation
Reserve. Dividend Equalisation Reserve is a specific reserve set up by a company to ensure that the year–on–year
dividends paid by the company remain stable despite changes in its earnings.

April 15, 2019 ProwessIQ

T RANSFER TO INVESTMENT FLUCTUATION RESERVE 697

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to investment fluctuation reserve
Field : trf_to_invest_fluct_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount of profit appropriated during the financial year to the Investment Fluctuation
Reserve. Investment Fluctuation Reserve is a reserve created by a company to provide for any diminution in the
value of long term investment. This is a mandatory requirement in case of banks.

ProwessIQ April 15, 2019

698 T RANSFER TO EXPORT AND FOREIGN PROJECT RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to export and foreign project reserve
Field : trf_to_export_frgn_proj_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount of profits which are transferred in a particular year to the Foreign Project Reserve
or Export Reserve account. The amounts so transferred are eligible for deduction (tax concessions) under section
80 HHB subject to certain limitations. The section deals with deductions in respect of profits and gains from
projects outside India.
A maximum deduction equal to 50% of the profits was allowed till the financial year 1999–2000. Since 2000–01,
this deduction was gradually phased out i.e. reduced by 10% every year and the last year in which the companies
could claim such a deduction was 2003–04. Thus, from the financial year 2004–05, no deduction under section 80
HHB is available. Nevertheless, if a company continues to so transfer amounts, it is reported in this data field.

April 15, 2019 ProwessIQ

T RANSFER TO TARIFFS AND DIVIDEND CONTROL RESERVES ( FOR ELECTRICITY COMPANIES ) 699

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to tariffs and dividend control reserves (for electricity companies)
Field : trf_to_tariffs_div_control_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount of profit transferred during the financial year to Tariffs and Dividend Control
Reserve. Such transfers are mostly found in financial statements of electricity/ power generation and distribution
companies. This reserve is created mainly for the purpose of maintaining the rate of tariffs and dividends in the
future years.

ProwessIQ April 15, 2019

700 T RANSFER TO OTHER STATUTORY RESERVES ( INCLUDING ELECTRICITY RELATED RESERVES )

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to other statutory reserves (including electricity related reserves)
Field : trf_to_oth_statutory_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount transfered from current year’s profit to any statutory reserve not otherwise
captured separately. Transfers to statutory reserves captured separately are: Transfer to Capital Reserves, Transfer
to the Debenture / Bond Redemption Reserves and Transfer to Tariffs and Dividend Control Reserves. Examples of
other statutory reserves are Reserve Fund (Banks), Reserve Fund (NBFC & other finance companies) under section
45-IC and Tonnage Tax Reserve Account.
Statutory reserve, also called as legal reserve, is a reserve required to be created by law. At times companies, which
are formed under different statutes or are incorporated by any Act of Parliament, then such companies have to
follow the reserve requirements stipulated by the respective Statutes/Acts under which they are incorporated. For
example, 20
Transfer of profits to such reserves is captured in this data field.

April 15, 2019 ProwessIQ

T RANSFER TO CONTINGENCY RESERVE 701

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to contingency reserve
Field : trf_to_contingency_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount, which is transferred from the profits of the company to the Contingency Reserve
Account. Contingency, as per Accounting Standard 4, refers to a situation whose outcome (in the form of loss or
gain) depends on the occurrence or non-occurrence of unforeseen future events. Thus, contingency reserve is a
reserve created to provide for any possible loss on materialisation of such unforeseen future events.

ProwessIQ April 15, 2019

702 T RANSFER TO FOREIGN CURRENCY TRANSLATION RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to foreign currency translation reserve
Field : trf_to_for_curr_translation_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER TO FOREIGN CURRENCY MONETARY ITEM TRANSLATION DIFFERENCE A / C 703

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to foreign currency monetary item translation difference a/c
Field : trf_to_for_curr_mon_translation_diff_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

704 T RANSFER TO HEDGING RESERVE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to hedging reserve
Field : trf_to_hedging_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER TO GENERAL RESERVE 705

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to general reserve
Field : trf_to_general_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the amount of profit transferred to the General Reserve. The transfers are generally shown as
a part of the appropriations out of profit available to shareholders i.e. after profit after tax. The General Reserve as
reported by the company in the schedule of reserves in the balance sheet also reflects the amount of such transfers
that have been done to this reserve during the year. No company can declare dividend, without transferring specified
percentage of profit to general reserve in compliance with Companies (Transfer of profits to reserves) rules, 1975.

ProwessIQ April 15, 2019

706 T RANSFER TO OTHER SPECIFIC RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to other specific reserves
Field : trf_to_oth_specific_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field represents any appropriation out of profits to specific reserves other than those that form a part of
the list of ‘specific reserve heads’ in Prowess.
Specific reserves are those that companies create for a specific purpose. Certain specific reserves are very peculiar
to the business that a company is into and it is not possible to classify these into any of the ‘specific reserves
heads’ in Prowess. For example, transfer to reserves like SEZ reinvestment allowance reserve, Insurance reserve,
corporate social responsibility reserve, business progressive fund, metal price fluctuation reserve, etc, cannot be
captured under any of the specific reserves heads in Prowess.
Transfer to such reserves is captured as transfer to other specific reserves in Prowess.

April 15, 2019 ProwessIQ

T RANSFER TO REVALUATION RESERVE 707

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to revaluation reserve
Field : trf_to_reval_resv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports any amount transferred to the revaluation reserve from the profit and loss appropriation
account. Revaluation reserves are created when assets are revalued. Usually, there are no transfers to the revaluation
reserves from the profit and loss account. However, there are rare cases where such a transfer has been observed
during a change in the accounting policy of companies that have already created revaluation reserves. This data
field captures such cases.

ProwessIQ April 15, 2019

708 T RANSFER TO REVALUATION SURPLUS ( FIXED ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to revaluation surplus (fixed assets)
Field : trf_to_reval_fxd_asst_resv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFER TO FVTOCI RESERVE 709

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to FVTOCI reserve
Field : trf_to_reval_fvtoci_resv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

710 T RANSFER TO OTHER REVENUE RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to other revenue reserves
Field : trf_to_oth_resv
Data Type : Number
Unit : Currency Annualised
Description:
This is a residuary data field. When a transfer to reserves from the profit and loss account cannot be captured under
any specific head, then such an appropriation is shown as transfer to other revenue reserves.

April 15, 2019 ProwessIQ

T RANSFER TO EMPLOYEE STOCK OPTION RESERVE 711

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to employee stock option reserve
Field : trf_to_esop_res
Data Type : Number
Unit : Currency
Description:
This data field captures appropriations out profits to employee stock option reserve.
Employee stock option reserve is created to set aside money for the issunace of shares on employee stock option
plan at the time of conversion of these options into equity by the employee.
An employee stock option plan (ESOP) gives an employee a right to buy a specific number of shares of the company
during a time frame and at a price that the company specifies. The right to exercise the option, however, vests with
employees, and they exercise it to maximise their benefits. ESOPs are used to attract and retain employees.

ProwessIQ April 15, 2019

712 T RANSFER TO OVERSEAS PRINCIPALS OF BANKS

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer to overseas principals of banks
Field : trf_to_overseas_principals
Data Type : Number
Unit : Currency Annualised
Description:
This data field is for entities operating as branches of a foreign company. When a foreign principal starts operations
in India through its branch then any amount transferred by the Indian branch to its foreign principal and shown by
the branch as ’appropriations’ is reported in this data field. This amount may be remittances out of profits to its
principal. This data field reports only the amount disclosed as appropriation out of profit by the company.

April 15, 2019 ProwessIQ

T RANSFER ON ACCOUNT OF HIVING OFF AND DEMERGER 713

Table : Annual Financial Statements (IND-AS)

Indicator : Transfer on account of hiving off and demerger
Field : trf_to_merger_hiveoff
Data Type : Number
Unit : Currency Annualised
Description:
This data field is relevant when a business unit gets hived off or de-merged from the company. During such times,
this data field captures the profits or loss of the de-merged entity during the year of the merger that was transferred
to the books of the company. This data field is populated only if the company reflects the transaction in the profit
and loss appropriation account. If the company chooses to show such amount only in the balance sheet and not in
the profit and loss appropriations account, then it is not captured in this data field.

ProwessIQ April 15, 2019

714 OCI ADJUSTED IN RETAINED EARNINGS ( DURING THE YEAR )

Table : Annual Financial Statements (IND-AS)

Indicator : OCI adjusted in retained earnings (during the year)
Field : oci_adjusted_retained_earning_yr
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

G AIN / ( LOSS ) ON REMEASUREMENT OF POST- EMPLOYEE BENEFIT OBLIGATION ( NET OF TAX ) 715

Table : Annual Financial Statements (IND-AS)

Indicator : Gain / (loss) on remeasurement of post-employee benefit obligation (net of tax)
Field : gain_loss_remeasure_post_emp_ben_oblig_net_tax
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

716 S HARE OF OCI OF ASSOCIATE & JV ( NET OF TAX )

Table : Annual Financial Statements (IND-AS)

Indicator : Share of OCI of associate & JV (net of tax)
Field : share_oci_associates_jv_net_tax
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

G AIN / ( LOSS ) ON TRANSACTIONS WITH NCI 717

Table : Annual Financial Statements (IND-AS)

Indicator : Gain / (loss) on transactions with NCI
Field : gain_loss_trans_with_nci
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

718 OTHER ADDITIONS /( DEDUCTION ) TO SURPLUS / DEFICIT A / C

Table : Annual Financial Statements (IND-AS)

Indicator : Other additions/(deduction) to surplus/deficit a/c
Field : oth_add_dedu_to_surplus_deficit_ac
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

(R EDUCTION ) IN SURPLUS ON A / C OF ISSUE OF BONUS SHARES 719

Table : Annual Financial Statements (IND-AS)

Indicator : (Reduction) in surplus on a/c of issue of bonus shares
Field : capitalisation_surplus_issue_bonus_share
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

720 R EDUCTION IN DEFICIT ON A / C OF CAPITAL REDUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in deficit on a/c of capital reduction
Field : adj_capital_reduction
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

(R EDUCTION ) IN SURPLUS ON A / C OF SHARE BUY BACK 721

Table : Annual Financial Statements (IND-AS)

Indicator : (Reduction) in surplus on a/c of share buy back
Field : adj_share_buy_back
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

722 R EVENUE EXPENSES DIRECTLY CHARGED TO RESERVES

Table : Annual Financial Statements (IND-AS)

Indicator : Revenue expenses directly charged to reserves
Field : revenue_exp_charged_to_resv
Data Type : Number
Unit : Currency
Description:
All revenue expenses are normally charged to profit & loss account. However, certain expenses like share issue
expense which is a deferred revenue expense, is permitted to be written off against the accumulated reserves without
routing it through the profit & loss account.
But, companies, may charge some of the revenue expenses, which should ideally be charged to the profit & loss
account, directly to the reserves. This is an unusual practice.
However, CMIE captures this even if it is an unusual practice.Therefore, any such write off appearing in the balance
sheet of the company (liability side) is captured in this data field.
The capture of such a figure directly into the balance sheet mars the comparability of the accounts with other
normal accounts. There is thus a case that CMIE’s normalisation should route such expenses through the Profit and
Loss Account. However, the figure given in the balance sheet does not necessarily pertain to a single accounting
period. If such a figure is taken to the profit & loss account it could make the financial statements for that year non-
comparable to other financial statements. Thus, the solution to one problem could create another instead. CMIE
therefore, does not route such a figure through the profit & loss account.

April 15, 2019 ProwessIQ

N ON - CONTROLLING INTERESTS / MINORITY INTERESTS 723

Table : Annual Financial Statements (IND-AS)

Indicator : Non-controlling interests / minority interests
Field : minority_int_resv
Data Type : Number
Unit : Currency Annualised
Description:
Minority interest refers to the equity of the minority shareholders in a company’s subsidiaries. It is a significant but
non-controlling ownership of less than 50% of a company’s voting shares by either an investor or another company.
Minority interest reflects the claim on assets belonging to other, non-controlling shareholders.
AS21 defines minority interest as that part of the net results of operations and of the net assets of a subsidiary
attributable to interests which are not owned, directly or indirectly through subsidiary(ies), by the parent.

ProwessIQ April 15, 2019

724 N ON - CURRENT LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current liabilities
Field : non_current_liabilities
Data Type : Number
Unit : Currency
Description:
Non-current liabilities are a part of the total liabilities of a company. Liabilities which are not expected to be
settled in the company’s normal operating cycle or within 12 months from the balance sheet date are classified as
non-current liabilities and captured in this data field.
Non-current liabilities include:
1. Long term borrowings excluding current portion
2. Deferred tax liability
3. Long term trade and capital payables and acceptances
4. Deposits and advances from customers and employees (long term)
5. Interest accrued but not due (long term)
6. Other miscellaneous long term liabilities
7. Long term provisions
The revised schedule VI to the Companies Act, 1956 requires companies to segregate their assets and liabilities into
current and non-current portions. Any liability which is expected to be settled within 12 months from the balance
sheet date has to be classified under current liabilities. For instance, the portion of long term debt, which is due for
repayment within 12 months from the balance sheet date will have to be classified under ‘other current liabilities’.
Only long term borrowings excluding current portion will be classified under non-current liabilities.
Companies have been presenting their financial statements in the new disclosure format since April 2012. Hence,
data on non-current liabilities is available in Prowess only from March 2011 onwards.

April 15, 2019 ProwessIQ

N ON - CURRENT FINANCIAL LIABILITIES 725

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current financial liabilities
Field : non_curr_fin_liab
Data Type : Number
Unit : Currency
Description:
Non-current financial liabilities are a part of the Non-current liabilities of a company.It comprises of non-current
i.e. expected to be settled after 12 month from the balance sheet date and financial nature.
As per IND AS 32 financial liability is any liability that is:
a.) a contractual obligation : (i) to deliver cash or another financial asset to another entity; or (ii) to exchange
financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the
entity;or
b.) a contract that will or may be settled in the entity s own equity instruments and is: (i) a non-derivative for
which the entity is or may be obliged to deliver a variable number of the entity s own equity instruments; or (ii) a
derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset
for a fixed number of the entity s own equity instruments. For this purpose, rights, options or warrants to acquire
a fixed number of the entity s own equity instruments for a fixed amount of any currency are equity instruments
if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own
non-derivative equity instruments.
Non-current financial liabilities includes
• Long term borrowings (Excl equity component of compound financial instruments)
• Long term trade payables
• Other long term financial liabilities(e.g. long term advances)
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

726 L ONG TERM BORROWINGS EXCL EQUITY COMPONENT OF COMPOUND FIN INSTRUMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings excl equity component of compound fin instruments
Field : long_term_borrow_excl_eqty_comp_fin_instru
Data Type : Number
Unit : Currency
Description:
This data field captures the portion of the total long term borrowings of a company which is not expected to be
repaid within the next 12 months from the balance sheet date. The portion which is to be repaid within 12 months is
captured separately as‘current maturities of long term borrowings’ and is classified under current liabilities.Further,
all those compound financial instruments which have both Equity and Liability components, shall be split in equity
and liability component in accordance with Ind AS 32. This field stores liability component while equity component
is captured under Equity component of convertible debt/bonds/notes reserve or Equity component of preference
share capital and is classified under total equity.
For example:- Some types of preference shares capital needs to be split into equity and liability component.Then
its non current portion of liability component is captured in this field.Equity component is captured in Equity
component of preference share capital and current portion of liability component is captured in current maturities
of long term borrowings .
Companies report the details of their borrowings either gross of current portion or only net portion of borrowings
in the notes to accounts of their financial statement. We follow below practices for capturing borrowings as gross
or net.
a.) if current portion of borrowing is not given in annual report since whole borrowing is of non current nature than
we capture it in the gross fields. For example :- Crompton Greaves Consumer Electricals Ltd. reported debenture
of Rs. 648.55 at page no.125 of annual report of 2017-18 without having its current maturities.We captured it in
the gross fields.
b.) if current portion of borrowing is given in annual report and details of it is available in annual report than
we capture it in gross fields and also capture its current portion in respective borrowings current portion field.For
example:- Indo Rama Synthetics (India) Ltd. reported term loan from banks non current portion of Rs. 35.61 crore
and its current maturities of Rs. 75.90 crore.We capture Rs.111.51 crore (Rs. 35.61 Cr+Rs.75.90 Cr) in gross field
and Rs. 75.90 Cr. In its current portion of long term borrowing field.We also capture this current portion of long
term borrowing in Current maturities of long term debt & lease (incl pref. share capital) .
c.) if current portion of borrowing is not available in the annual report than we capture non current portion of bor-
rowings in the net fields available under the heading Net long term borrowings excl equity component of compound
fin instruments .For example:- Supreme Industries Ltd. reported term loan form bank of Rs. 1,539 lacs and current
maturities of long-term debt at Rs. 474.4 lacs but with break up of each type of borrowings in the annual report
of 2016-17.We capture Rs. 1,539 lacs in the net field available under the heading Net long term borrowings excl
equity component of compound fin instruments .
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

April 15, 2019 ProwessIQ

L ONG TERM BORROWINGS EXCL EQUITY COMPONENT OF COMPOUND FIN INSTRUMENTS 727

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

728 L ONG TERM FULLY PAID UP PREFERENCE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fully paid up preference capital
Field : lt_fully_paid_up_pref_cap
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
Rights,preference & restriction w.r.t. dividend & redemption of principal amount attached to preference shares
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of total paid up value of compound preference shares and preference
share capital in the nature of liability issued by the company and which is not expected to be repaid within the
next 12 months from the balance sheet date while its equity component is captured under Equity component of
preference share capital .
This data field captures the value of those companies’ long term preference capital which have been reported as a
gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF LONG TERM CONVERTIBLE PREFERENCE SHARE CAPITAL 729

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of long term convertible preference share capital
Field : liab_comp_lt_convertible_pref_cap
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
Rights,preference & restriction w.r.t. dividend & redemption of principal amount attached to preference shares
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings.
This data field captures the liability component compound convertible preference shares capital issued by the
company & convertible preference share capital entirely in nature of liability and which is not expected to be
repaid with the next 12 months from the balance sheet date while equity component is captured under Equity
component of preference share capital.
This data field captures the value of those companies’ long term preference capital which have been reported as a
gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

730 L ONG TERM NON - CONVERTIBLE PREFERENCE SHARE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-convertible preference share capital
Field : lt_fully_paid_up_non_convert_pref_cap
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
This data field captures preference share capital in the nature of liability issued by the company and which is not
expected to be repaid within the next 12 months from the balance sheet date.Non convertible preference share does
not contain any component of equity.Equity represent the residual interest in the assets of the entity after deducting
all its liabilities.Hence, total paid up value of non convertible preference share capital net of forfeited amount is
captured in this field.
This data field captures the value of those companies’ long term preference capital which have been reported as a
gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM PREFERENCE SHARE CAPITAL 731

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term preference share capital
Field : curr_portion_lt_fully_paid_up_pref_cap
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
This data field captures the liability component of total paid up value of compound preference shares & total paid
up value of preference share in the nature of liability issued by the company and which is expected to be repaid
within the next 12 months from the balance sheet date.
This data field captures the value of those companies’ long term preference capital which have been reported as a
gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

732 L ONG TERM PARTLY PAID UP PREFERENCE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term partly paid up preference capital
Field : lt_partly_paid_up_pref_cap
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
This data field captures the liability component of compound preference share capital (to the extent paid up) and
preference share capital (to the extent paid up) in the nature of liability issued by the company and which is not
expected to be repaid within the next 12 months from the balance sheet date.
This data field captures the value of those companies’ long term preference capital which have been reported as a
gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF PREFERENCE S HARE APPLICATION MONEY PENDING ALLOTMENT ( NON
REFUNDABLE ) 733

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of preference Share application money pending allotment
(non refundable)
Field : liab_comp_pref_share_applic_mon_pending_allot
Data Type : Number
Unit : Currency
Description:
As per IND AS Schedule III,share application money to the extent not refundable and pending allotment till balance
sheet shall be shown under other equity and share application money to the extent refundable shall be separately
shown under other financial liabilities .Further,share application money not refundable shall be classified into equity
and liabilities as per the nature of securities issued.
This field represents consideration received by company and pending allotment till the balance sheet date for
preference share capital in the nature of liability and liability component of compound preference shares capital.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

734 L ONG TERM BORROWING FROM BANKS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowing from banks
Field : lt_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of long term borrowings taken by companies from banks, both secured or
unsecured. Money borrowed from banks for a period of more than 12 months is classified as long term borrowings
from banks.
A company may borrow from a single bank or a number of banks or from a banking syndicate. All of these are
included in this data field. Long term borrowings which is syndicated across banks and financial institutions is
captured separately elsewhere. If a company borrows foreign currency from banks then these are reported in the
data field ‘Long Term Foreign Currency Borrowings’ and not in this data field.
The classification of long term bank borrowings as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. This classification of long term bank borrowings is captured
separately.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies have been presenting their financial data in the new disclosure format given in the
Schedule VI of The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised
schedule VI makes it mandatory for companies to broadly classify assets and liabilities as ‘Current’ and ‘Non-
current’.
The current portion of long term borrowings, whether individual classes of borrowings or the total sum of all
the types of borrowings, is also required to be reported separately. Current portion refers to that portion of a
conventional long term item that is expected to be paid off within a period of 12 months from the balance sheet
date. This data field captures the total value of a company’s long term borrowings from banks including the current
portion of such borrowings.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BANK BORROWINGS 735

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term bank borrowings
Field : sec_lt_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of secured long term bank borrowings of a company as on a date. Money borrowed
from banks for a period of more than 12 months is classified as long term borrowings from banks.
The classification of long term bank borrowings as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. The secured portion of such borrowings is captured in this data
field.
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that of an
unsecured loan.
A company may borrow from a single bank or a number of banks or from a syndicate of banks. All of these are
included in this data field. If a company takes foreign currency loans from banks then these are reported in the data
field ‘Long Term Foreign Currency Borrowings’ and not in this data field.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in schedule VI of
the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI has
mandated the classification of liabilities into ’current’ and ’non-current’ categories for all companies except banking
companies.
The revised schedule VI also requires the disclosure of the current portion of conventional long term liabili-
ties/assets. The current portion of a long term borrowing refers to that portion which is expected to be paid off
within a period of 12 months from the date of reporting, i.e balance sheet date. This data field captures the total
value of secured long term borrowings from banks, including the current portion thereof.

ProwessIQ April 15, 2019

736 S ECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from group entities in banking business
Field : sec_lt_borr_from_banks_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BANK BORROWINGS 737

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term bank borrowings
Field : unsec_lt_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of unsecured long term bank borrowings of a company as on a date. Money
borrowed from banks for a period of more than 12 months is classified as long term borrowings from banks.
The classification of long term bank borrowings as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. The unsecured portion of such borrowings is captured in this
data field.
The borrower does not has to pledge any assets with the lender as collateral for the loan. Secured loan means a
loan made on the security of asset the market value of which is not at any time less than the amount of such loan;
and "unsecured loan or advance" means a loan not so secured.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
A company may borrow from a single bank or a number of banks or from a syndicate of banks. All of these are
included in this data field. If a company takes unsecured foreign currency loans from banks then these are reported
in the data field ‘Unsecured Long Term Foreign Currency Borrowings’ and not in this data field.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ’Current liabilities’ and ’Non-current liabilities’.
The revised schedule VI also requires companies to disclose the current portion of conventional long term borrow-
ings. Current portion of long term borrowings can be defined as that portion of such borrowings that are expected
to be repaid within a period of 12 months from the balance sheet date. This data field reports the total value of
unsecured long term bank borrowings including the current portion thereof.

ProwessIQ April 15, 2019

738 U NSECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from group entities in banking business
Field : unsec_lt_borr_from_banks_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM BORROWING FROM BANKS 739

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowing from banks
Field : curr_portion_lt_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores that outstanding portion of long term bank borrowings which is to be repaid within the period
of 12 months from the balance sheet date. This value is called the current portion of long term bank borrowings.
A company may borrow from a single bank or a number of banks or from a syndicate of banks. All of these are
included in this data field. Current portion of long term foreign currency bank borrowings are captured elsewhere.
The value of this data field may be of secured bank borrowings or unsecured bank borrowings or both. This is an
addendum information field. Subsequently, the amount is clubbed under the head "Current maturities of long term
debt" as a current liability.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long term, short term and current portion of long term, viz. the revised schedule VI is not
applicable to them. Since this field has been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.

ProwessIQ April 15, 2019

740 C URRENT PORTION OF LONG TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings from group entities in banking business
Field : curr_portion_lt_borr_from_banks_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM BORROWING FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S 741

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowing from financial institutions including NBFC’s
Field : lt_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the total amount of long term borrowings from financial institutions(FI), both secured and
unsecured. Money borrowed for a period of more than 12 months is classified as long term borrowings.
Some of the domestic financial institutions are SIDBI, HUDCO, NABARD, IFCI and SFCs. In the past it included
IDBI, ICICI and IDFC as well. However, IDBI and ICICI have since merged into commercial banks with similar
names and IDFC is an NBFC. A company may borrow loans from a single FI or a number of FIs or from a
syndication of FIs, all of these are a part of secured FI borrowings.
This data field includes foreign currency rupee loans from financial institutions. Long term foreign currency loans
from financial institutions are captured in the field ‘Long Term Foreign Currency Borrowings’.
The classification of long term bank borrowings as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. This classification of long term borrowings from financial
institutions is also captured separately.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the
types of borrowings, is also required to be reported separately. Current portion of any long term item refers to that
portion which is expected to be repaid within a period of 12 months from the date of reporting, i.e. the balance sheet
date. This data field captures the total value of a company’s total long term borrowings from financial institutions,
including the current portion thereof.

ProwessIQ April 15, 2019

742 S ECURED LONG TERM FINANCIAL INSTITUTIONAL BORROWINGS INCLUDING NBFC’ S

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term financial institutional borrowings including NBFC’s
Field : sec_lt_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the outstanding amount of secured long term borrowings of a comapany from financial insti-
tutions. Long term borrowings from financial institutions is the money borrowed from financial institutions for a
period of more than 12 months.
The classification of long term bank borrowings as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. The secured portion of such borrowings is captured in this data
field.
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that of an
unsecured loan.
Some of the domestic financial institutions(FI) are SIDBI, HUDCO, NABARD, IFCI and SFCs. In the past it
included IDBI, ICICI and IDFC as well. However, IDBI and ICICI have since merged into commercial banks with
similar names and IDFC is an NBFC. A company may borrow money from a single FI or a number of FIs or from
a syndication of FIs, all of these are a part of secured FI borrowings.
This data field includes foreign currency rupee loans from financial institutions. Long term foreign currency loans
from financial institutions are captured in the field ‘Long Term Foreign Currency Borrowings’.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of conventional long term items, whether individual classes of borrowings or the total sum of
all the types of borrowings, is also required to be reported separately. The current portion of any long term item
refers to that portion which is expected to be repaid within a period of 12 months from the date of reporting, i.e.
the balance sheet date. This data field captures the total value of a company’s total secured long term borrowings
from financial institutions, including the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S 743

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from group entities in FI business including
NBFC’s
Field : sec_lt_borr_from_fin_inst_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

744 U NSECURED LONG TERM BORROWINGS FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from financial institutions including NBFC’s
Field : unsec_lt_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of outstanding unsecured long term borrowings from financial institutions. This
is money borrowed from financial institutions for a period of more than 12 months.
The classification of long term borrowings from financial institutions as secured and unsecured is disclosed sepa-
rately in the schedules/notes to accounts section of the annual report. The unsecured portion of such borrowings is
captured in this data field.
Unsecured loan means a loan which is not secured. Secured loan means a loan made on the security of asset the
market value of which is not at any time less than the amount of such loan. Hence, the borrower does not has to
pledge any assets with the lender as collateral for the loan.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
Some of the domestic financial institutions(FI) are SIDBI, HUDCO, NABARD, IFCI and SFCs. In the past it
included IDBI, ICICI and IDFC as well. However, IDBI and ICICI have since merged into commercial banks with
similar names and IDFC is an NBFC. A company may borrow money from a single FI or a number of FIs or from
a syndication of FIs, all of these are a part of secured FI borrowings.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of conventional long term items, whether individual classes of borrowings or the total sum
of all the types of borrowings, is also required to be reported separately. The current portion of any long term
borrowing, for instance, refers to that portion which is expected to be repaid within a period of 12 months from the
date of reporting, i.e. the balance sheet date. This data field captures the total value of a company’s total unsecured
long term borrowings from financial institutions, including the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S 745

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from group entities in FI business including
NBFC’s
Field : unsec_lt_borr_from_fin_inst_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

746 C URRENT PORTION OF LONG TERM BORROWING FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowing from financial institutions including
NBFC’s
Field : curr_portion_lt_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores that outstanding portion of long term borrowings from financial institutions which is to be
repaid within the period of 12 months from the balance sheet date. This value is called the current portion of long
term borrowings from financial institutions.
A company may borrow from a single financial institution(FI) or a number of FIs or a syndication of FIs. All
of these are included in this data field. Current portion of long term foreign currency borrowings from financial
institutions are captured elsewhere.
The value of this data field may be of secured borrowings or unsecured borrowings or both. This is an addendum
information field. Subsequently, the amount is clubbed under the head "Current maturities of long term debt" as a
current liability.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long term, short term and current portion of long term, viz. the revised schedule VI is not
applicable to them. Since this field has been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING
NBFC’ S 747

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings from group entities in FI business
including NBFC’s
Field : curr_portion_lt_borr_from_fin_inst_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

748 L ONG TERM BORROWINGS FROM CENTRAL & STATE GOVT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings from central & state govt
Field : lt_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the total amount of long term borrowings from central and state government, both secured
and unsecured. Money borrowed for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrowings.
The value of this data field is the sum of the following:
• Secured long term borrowings from government of India
• Secured long term borrowings from state governments
• Unsecured long term borrowings from government of India
• Unsecured long term borrowings from state governments
Money borrowed by companies from development boards is captured in this data field. These boards are set
up by an act of parliament and are funded by Central Government. For example, borrowings from Oil Industry
Development Board (OIDB). OIDB was set up in January 1975 under the Oil Industry (Development) Act, 1974 to
provide financial assistance for the development of oil industry. This data field also includes borrowings from state
government.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of long term borrowings, whether individual classes of borrowings or the total sum of all
the types of borrowings, is also required to be reported separately. Current portion refers to that portion of a
conventional long term item that is expected to be paid off within a period of 12 months from the balance sheet
date. This data field captures the total value of a company’s long term borrowings from central and state government
including the current portion of such borrowings. The value of total long term borrowings from central and state
government excluding current portion is captured separately in the field “Long term borrowings from central &
state govt excl current portion”.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS FROM CENTRAL & STATE GOVT 749

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from central & state govt
Field : sec_lt_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total secured long term borrowings from central & state government. Money
borrowed for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrowings.
The value of this data field is the sum of the following:
• Secured long term borrowings from government of India
• Secured long term borrowings from state governments
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that for an
unsecured loan.
Money borrowed by companies from development boards is captured in this data field. These boards are set
up by an act of parliament and are funded by Central Government. For example, borrowings from Oil Industry
Development Board (OIDB). OIDB was set up in January 1975 under the Oil Industry (Development) Act, 1974 to
provide financial assistance for the development of oil industry. This data field also includes borrowings from state
government.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The value of this field includes the current portion of secured long term borrowings from central & state govern-
ment.

ProwessIQ April 15, 2019

750 S ECURED LONG TERM BORROWINGS FROM GOVERNMENT OF I NDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from government of India
Field : sec_lt_borr_central_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total secured long term borrowings from the central government. Money borrowed
for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrowings.
The value of this data field is the amount of borrowings from government of India classified as secured borrowings
as disclosed in the notes to accounts/schedule of borrowings.
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that for an
unsecured loan.
Money borrowed by companies from development boards is captured in this data field. These boards are set
up by an act of parliament and are funded by Central Government. For example, borrowings from Oil Industry
Development Board (OIDB). OIDB was set up in January 1975 under the Oil Industry (Development) Act, 1974 to
provide financial assistance for the development of oil industry.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The value of this field also includes the current portion of secured long term borrowings from central government.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS FROM STATE GOVERNMENTS 751

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from state governments
Field : sec_lt_borr_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total secured long term borrowings from the state government. Money borrowed
for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrow-
ings. The value of this data field is the amount of borrowings from state government as disclosed in the notes to
accounts/schedule of borrowings.
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that for an
unsecured loan.
An example of such a loan would be the loan taken by Bihar Sponge Iron Ltd. from Government of Jharkhand
under Industries Rehabilitation scheme 2003.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. Com-
panies also have to diclose current maturities of long term borrowings separately in the annual report.
The value of this field includes the current portion of secured long term borrowings from state government.

ProwessIQ April 15, 2019

752 U NSECURED LONG TERM BORROWINGS FROM CENTRAL & STATE GOVT

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from central & state govt
Field : unsec_lt_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total unsecured long term borrowings from central & state government. Money
borrowed for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrowings.
The value of this data field is the sum of the following:
• Unsecured long term borrowings from government of India
• Unsecured long term borrowings from state governments
Unsecured loan means a loan which is not secured. Secured loan means a loan made on the security of asset the
market value of which is not at any time less than the amount of such loan. Hence, the borrower does not have to
pledge any assets with the lender as collateral for the loan.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The value of this field includes the current portion of unsecured long term borrowings from central & state govern-
ment.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM GOVERNMENT OF I NDIA 753

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from government of India
Field : unsec_lt_borr_central_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total unsecured long term borrowings from the central government. Money
borrowed for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrow-
ings. The value of this data field is the amount of borrowings from government of India classified as unsecured
borrowings as disclosed in the notes to accounts/schedule of borrowings.
Unsecured loan means a loan which is not secured. Secured loan means a loan made on the security of asset the
market value of which is not at any time less than the amount of such loan. Hence, the borrower does not has to
pledge any assets with the lender as collateral for the loan.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
Unsecured borrowings from international agencies through Government of India are also captured in this data
field. Delhi Metro Rail Corpn. Ltd.’s long term borrowings from Government of India against Japan International
Cooperation Agency(JICA) amounting to Rs.154,800 million as on March 2012 is captured under this field.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.
The value of this field includes the current portion of unsecured long term borrowings from central government.

ProwessIQ April 15, 2019

754 U NSECURED LONG TERM BORROWINGS FROM STATE GOVERNMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from state governments
Field : unsec_lt_borr_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the value of total unsecured long term borrowings from the state governments. Money
borrowed for a period of more than 12 months is classified as long term borrowings.
Companies, in the notes to accounts/schedules of their annual report, disclose detailed break-up of the borrowings.
The value of this data field is the amount of borrowings from state governments classified as unsecured borrowings
as disclosed in the notes to accounts/schedule of borrowings.
Unsecured loan means a loan which is not secured. Secured loan means a loan made on the security of asset the
market value of which is not at any time less than the amount of such loan. Hence, the borrower does not has to
pledge any assets with the lender as collateral for the loan.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
Examples of borrowings from state governments for the year ended March 2012 are borrowings of Rs.1,747.10
million by Durgapur Projects Ltd. from Government of West Bengal, borrowings of Rs.1,470 million by Gujarat
Power Corpn. Ltd. from Government of Gujarat, etc.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.
The value of this field includes the current portion of unsecured long term borrowings from state governments.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM BORROWINGS FROM CENTRAL & STATE GOVT 755

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings from central & state govt
Field : curr_portion_lt_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the outstanding portion of long term borrowings from central & state government which is to
be repaid within the period of 12 months from the balance sheet date. This value is called the current portion of
long term borrowings from central & state govt.
The value of this data field may be of secured borrowings or unsecured borrowings or both. This is an addendum
information field. Subsequently, the amount is clubbed under the head "Current maturities of long term debt" as a
current liability.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long term, short term and current portion of long term, viz. the revised schedule VI is not
applicable to them. Since this field has been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.

ProwessIQ April 15, 2019

756 L ONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings syndicated across banks & institutions
Field : lt_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
Companies often approach a number of banks and / or financial institutions for loans. When companies require
huge funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or FI has a share in the total borrowings of the company. Banks and
FIs do this to spread the risk of lending to one large borrower. This data field stores the total long term borrowings
from such a consortium.
In such cases, many companies disclose the total secured borrowings and total unsecured borrowings without giving
any bifurcation of the amount of borrowings from banks and that from financial institutions. All such borrowings
syndicated across banks and financial institutions are reported in this data field.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part ‘Long term borrowing from Banks’ and ‘Long term borrowing from financial institutions’,
respectively. Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not
necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the
company as "syndicated" are reported in this data field.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of long term borrowings, whether individual classes of borrowings or the total sum of all
the types of borrowings, is also required to be reported separately. Current portion refers to that portion of a
conventional long term item that is expected to be paid off within a period of 12 months from the balance sheet
date. This data field captures the total value of a company’s long term borrowings syndicated across banks &
institutions including the current portion of such borrowings. The value of total long term borrowings syndicated
across banks & institutions excluding current portion is captured separately in the field “Long term borrowings
syndicated across banks & institutions excl current portion”.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS 757

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings syndicated across banks & institutions
Field : sec_lt_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
Companies often approach a number of banks and / or financial institutions for loans. When companies require
huge funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or FI has a share in the total borrowings of the company. Banks and
FIs do this to spread the risk of lending to one large borrower. This data field stores the total secured long term
borrowings from such a consortium.
In such cases, many companies disclose the total secured borrowings without giving any bifurcation of the amount
of borrowings from banks and that from financial institutions. All such secured borrowings syndicated across banks
and financial institutions are reported in this data field.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part ‘Long term borrowing from Banks’ and ‘Long term borrowing from financial institutions’,
respectively. Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not
necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the
company as "syndicated" are reported in this data field.
Secured loan means a loan made on the security of asset the market value of which is not at any time less than the
amount of such loan. The borrower pledges some assets with the lender as collateral for the loan taken. In case
of default of secured loans, the lender has the authority to sell the pledged assets and recover the due. One of the
advantage of a secured loan to the borrower is that the rate of interest charged is low as compared to that of an
unsecured loan.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The revised schedule VI also requires the disclosure of the current portion of conventional long term liabili-
ties/assets. The current portion of a long term borrowing refers to that portion which is expected to be paid off
within a period of 12 months from the date of reporting, i.e balance sheet date. This data field captures the to-
tal value of secured long term borrowings syndicated across banks and institutions, including the current portion
thereof.

ProwessIQ April 15, 2019

758 U NSECURED LONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings syndicated across banks & institutions
Field : unsec_lt_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
Companies often approach a number of banks and / or financial institutions for loans. When companies require
huge funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or FI has a share in the total borrowings of the company. Banks and
FIs do this to spread the risk of lending to one large borrower. This data field stores the total unsecured long term
borrowings from such a consortium.
In such cases, many companies disclose the total unsecured borrowings without giving any bifurcation of the
amount of borrowings from banks and that from financial institutions. All such unsecured borrowings syndicated
across banks and financial institutions are reported in this data field.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part ‘Long term borrowing from Banks’ and ‘Long term borrowing from financial institutions’,
respectively. Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not
necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the
company as "syndicated" are reported in this data field.
Unsecured loan means a loan which is not secured. Secured loan means a loan made on the security of asset the
market value of which is not at any time less than the amount of such loan. Hence, the borrower does not has to
pledge any assets with the lender as collateral for the loan.
In comparison with secured borrowings, unsecured borrowings have high interest rates.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The revised schedule VI also requires the disclosure of the current portion of conventional long term liabili-
ties/assets. The current portion of a long term borrowing refers to that portion which is expected to be paid off
within a period of 12 months from the date of reporting, i.e balance sheet date. This data field captures the to-
tal value of secured long term borrowings syndicated across banks and institutions, including the current portion
thereof.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS 759

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings syndicated across banks & institutions
Field : curr_portion_lt_borr_synd_banks_inst
Data Type : Number
Unit : Currency
Description:
Companies often approach a number of banks and / or financial institutions for loans. When companies require
huge funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or FI has a share in the total borrowings of the company. Banks and
FIs do this to spread the risk of lending to one large borrower. This data field stores the outstanding portion of long
term borrowings syndicated across banks & institutions which is to be repaid within the period of 12 months from
the balance sheet date. This value is called the current portion of long term borrowings syndicated across banks &
institutions.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part ‘Long term borrowing from Banks’ and ‘Long term borrowing from financial institutions’,
respectively. Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not
necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the
company as "syndicated" are reported in this data field.
The value of this data field may be of secured borrowings or unsecured borrowings or both. This is an addendum
information field. Subsequently, the amount is clubbed under the head "Current maturities of long term debt" as a
current liability.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes
it mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’. The
current portion of long term borrowings, whether individual classes of borrowings or the total sum of all the types
of borrowings, is also required to be reported separately.

ProwessIQ April 15, 2019

760 L ONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term debentures and bonds excl equity component of convt deb & bonds
Field : lt_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities. Bonds / debentures can be
partly, fully or optionally convertible into equity shares or these may be non-convertible in nature. These may be
secured or unsecured. In case of secured debentures or bonds, the holders have a lien over the company’s specific
assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures are unsecured.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument. For compound financial
instruments that have both equity as well as liability component, Ind AS 32 requires splitting the two components
and separately recognizing equity component of compound financial instrument . Such equity component is re-
quired to be presented as a part of Other Equity . On the other hand, the liability component of compound financial
instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of total paid up value of compound long term debenture and long
term debentures entirely in the nature of liability issued by the company which is not expected to be repaid within
the next 12 months from the balance sheet date while its equity component is captured under Equity component of
convertible debt/bonds/notes reserve .
This data field captures the value of those companies’ long term debentures and bonds which have been reported
as a gross figure, without excluding the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS 761

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term debentures and bonds excl equity component of convt deb &
bonds
Field : sec_lt_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:

A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.

Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.

Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.

Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.

• Non- current financial liabilities

• Current financial liabilities

• Equity

Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.

For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .

This data field captures

• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds

• which is not expected to be repaid within the next 12 months from the balance sheet date

• and only secured portion of it.

This data field captures the value of those companies’ secured long term debentures and bonds which have been
reported as a gross figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

762 S ECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS 763

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term non-convertible debentures and bonds
Field : sec_lt_non_convert_deb_bonds
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
The classification of long term debentures and bonds as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of the annual report. The secured portion of such borrowings is captured in this data
field. This data field stores the total secured non-convertible debentures and bonds issued for a period of more than
12 months.
According to Issuance of Non-Convertible Debentures (Reserve Bank) Directions, 2010, ‘Non-Convertible Deben-
ture (NCD) means a debt instrument issued by a corporate (including NBFCs) with original or initial maturity up
to one year and issued by way of private placement’. The directions also state that the non-convertible debentures
should not be issued for maturities of less than 90 days from the date of issue. NCDs may be issued to and held
by individuals, banks, Primary Dealers (PDs), other corporate bodies including insurance companies and mutual
funds registered or incorporated in India and unincorporated bodies, Non-Resident Indians (NRIs) and Foreign
Institutional Investors (FIIs).
Unlike convertible debentures, non-convertible debentures are those debentures which are not convertible to equity
shares on maturity. Till maturity, these debentures earn regular income in the form of interest and upon maturity the
issuing company redeems the debentures. As compared to convertible debentures, NCDs generally attract higher
interest rates.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ‘Current liabilities’ and ‘Non-current liabilities’.
The current portion of conventional long term items, whether individual classes of borrowings or the total sum of
all the types of borrowings, is also required to be reported separately. The current portion of any long term item
refers to that portion which is expected to be repaid within a period of 12 months from the date of reporting, i.e. the
balance sheet date. This data field captures the total value of a company’s total secured long term non-convertible
debentures and bonds, including the current portion thereof.

ProwessIQ April 15, 2019

764 S ECURED LONG TERM ZERO INTEREST BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term zero interest bonds
Field : sec_lt_zero_interest_bonds
Data Type : Number
Unit : Currency
Description:
Zero interest bonds are debt instruments that do not carry any interest payment until maturity. However, these
bonds are issued at a discount to the face value and redeemed for its full face value at maturity.
Zero coupon bonds are also termed as discount bonds or deep discount bonds because they are issued at a discount
to the face value.
The value of secured long term zero interest bonds issued by a company is captured in this data field. These bonds
are classified under ‘secured long term non-convertible debentures and bonds’ in Prowess.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies segregate the current portion from conventional long term items in their balance sheet. Accordingly,
some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ secured long term zero interest bonds, which have been reported as a gross figure, without
excluding the current portion thereof.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF S ECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS 765

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term convertible debentures and bonds
Field : liab_comp_sec_lt_convert_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

766 L IABILITY COMPONENT OF S ECURED LONG TERM FULLY CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term fully convertible debentures and bonds
Field : liab_comp_sec_lt_fully_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF S ECURED LONG TERM PARTLY CONVERTIBLE DEBENTURES AND BONDS 767

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term partly convertible debentures and bonds
Field : liab_comp_sec_lt_partly_convert_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

768 L IABILITY COMPONENT OF S ECURED LONG TERM OPTIONALLY CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term optionally convertible debentures and
bonds
Field : liab_comp_sec_lt_optionally_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C URRENT PORTION OF SECURED LONG TERM DEBENTURES AND BONDS 769

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of secured long term debentures and bonds
Field : sec_lt_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors. These
are long term debt instruments which entitle the holders the receipt of an agreed amount on the date of redemption
of the securities.
The current portion of secured debentures and bonds captures the value of debentures / bonds that is due for
redemption within 12 months from the balance sheet date.
The revised schedule VI requires companies to segregate assets and liabilities into their current and non-current
portions. Thus, companies are required to classify the amount of long term borrowings that are due for payment
in the next one year as ‘current maturities of long term borrowings’ report it under other current liabilities in the
balance sheet.
Companies have been presenting their financial statements as per the new schedule VI only since April 2012.
Hence, this data is available only from March 2011 onwards.
This data field is only an addendum information under non-current liabilities. Current portion of any long term
borrowings ideally forms a part of current liabilities. Hence, current maturities of all long term borrowings is
included in current liabilities.

ProwessIQ April 15, 2019

770 C URRENT PORTION OF SECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of secured long term non-convertible debentures and bonds
Field : sec_lt_non_convertible_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors.
There is infinite variety in the characteristics of debentures and bonds.One variant is a convertible debentures and
bonds. These, at some predetermined time, get converted, either fully or partly into ordinary shares of the company
that issues such securities unlike convertible debentures, non-convertible debentures(NCDs) are those debentures
which are not convertible to equity shares on maturity.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
This data field captures current portion of secured long term non-convertible debentures & bonds.

April 15, 2019 ProwessIQ

C URRENT PORTION OF SECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS 771

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of secured long term convertible debentures and bonds
Field : sec_lt_convertible_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors.
There is infinite variety in the characteristics of debentures and bonds.One variant is a convertible debentures and
bonds. These, at some predetermined time, get converted, either fully or partly into ordinary shares of the company
that issues such securities unlike convertible debentures, non-convertible debentures(NCDs) are those debentures
which are not convertible to equity shares on maturity.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
This data field captures current portion of secured long term convertible debentures & bonds.

ProwessIQ April 15, 2019

772U NSECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term debentures and bonds excl equity component of convt deb &
bonds
Field : unsec_lt_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:

A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.

Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.

Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.

Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.

• Non- current financial liabilities

• Current financial liabilities

• Equity

Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.

For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .

This data field captures

• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds

• which is not expected to be repaid within the next 12 months from the balance sheet date

• and only unsecured portion of it.

This data field captures the value of those companies’ unsecured long term debentures and bonds which have been
reported as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS 773

This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

774 L IABILITY COMPONENT OF UNSECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of unsecured long term convertible debentures and bonds
Field : liab_comp_unsec_lt_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS 775

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term non-convertible debentures and bonds
Field : unsec_lt_non_convertible_deb_bonds
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Debentures and bonds are fixed income debt instruments, issued by companies
in order to raise funds. They are either issued at a discount to their face value or are redeemed at a premium. They
can carry a fixed or variable interest rates or coupons.
There are infinite varieties of debentures and bonds. One variant is a convertible debenture. These, at some
predetermined time, get converted, either fully or partly, into ordinary shares of the company. Debentures that
are not convertible into ordinary shares of the company are termed as non-convertible debentures. This data field
captures the outstanding value of such non convertible debentures and bonds which are unsecured in nature and
have a maturity period exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. This data field captures the value of unsecured long term
non-convertible debentures and bonds.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ’Current liabilities’ and ’Non-current liabilities’.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured long term non-convertible debentures and bonds, which have been reported
as a gross figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

776 C URRENT PORTION OF UNSECURED LONG TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of unsecured long term debentures and bonds
Field : unsec_lt_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
Debentures are debt instruments issued by the company to raise resources from potential investors. They are either
issued at a discount to their face value or are redeemed at a premium. They can carry a fixed or variable interest
rates or coupons. Debentures and bonds can be either secured or unsecured in nature.
Current portion of debentures and bonds includes that portion which is expected to be pe paid off in the next
12 months from the balance sheet date. This data field captures the value of such current portion of long term
unsecured debentures and bonds.
This data field is merely an additional information field, which does not have an impact on the company’s financials.

April 15, 2019 ProwessIQ

C URRENT PORTION OF UNSECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS 777

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of unsecured long term convertible debentures and bonds
Field : unsec_lt_convertible_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
A bank can borrow by issuing securities to potential investors that entitle the investors to the receipt of an agreed
amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or they may be non-convertible
in nature. They may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures & bonds can be unsecured also. Usually, privately placed debentures are
unsecured.
This data field captures current portion of unsecured long term convertible debentures and bonds.

ProwessIQ April 15, 2019

778 C URRENT PORTION OF UNSECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of unsecured long term non-convertible debentures and bonds
Field : unsec_lt_non_convertible_deb_bonds_curr_yr
Data Type : Number
Unit : Currency
Description:
A bank can borrow by issuing securities to potential investors that entitle the investors to the receipt of an agreed
amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or they may be non-convertible
in nature. They may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures & bonds can be unsecured also. Usually, privately placed debentures are
unsecured.
This data field captures the total value of a banks total unsecured long term borrowings by issuing non-convertible
debentures excluding their current portion thereof.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM DEBENTURES AND BONDS 779

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term debentures and bonds
Field : curr_portion_lt_debentures_bonds
Data Type : Number
Unit : Currency
Description:
Debentures are debt instruments issued by the company to raise resources from potential investors. They are either
issued at a discount to their face value or are redeemed at a premium. They can carry a fixed or variable interest
rates or coupons. Debentures and bonds can be either secured or unsecured in nature.
Current portion of debentures and bonds includes that portion which is expected to be pe paid off within 12 months
from the balance sheet date. This data field captures the value of the current portion of long term debentures and
bonds.
This data field is merely an additional information field under non-current liabilities. The current portion of any long
term borrowings ideally forms a part of current liabilities. Hence, current maturities of all long term borrowings is
included in current liabilities.

ProwessIQ April 15, 2019

780 C URRENT PORTION OF LONG TERM CONVERTIBLE DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term convertible debentures and bonds
Field : curr_portion_lt_convertible_debentures_bonds
Data Type : Number
Unit : Currency
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors.
There is infinite variety in the characteristics of debentures and bonds.One variant is a convertible debentures and
bonds. These, at some predetermined time, get converted, either fully or partly into ordinary shares of the company
that issues such securities unlike convertible debentures, non-convertible debentures(NCDs) are those debentures
which are not convertible to equity shares on maturity.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
This data field captures current portion of long term convertible debentures & bonds which are both secured &
unsecured.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS 781

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term non-convertible debentures and bonds
Field : curr_portion_lt_non_convertible_debentures_bonds
Data Type : Number
Unit : Currency
Description:
Debentures and bonds are debt instruments issued by the company to raise resources from potential investors.
There is infinite variety in the characteristics of debentures and bonds. One variant is a convertible debentures and
bonds. These, at some predetermined time, get converted, either fully or partly into ordinary shares of the company
that issues such securities unlike convertible debentures, non-convertible debentures(NCDs) are those debentures
which are not convertible to equity shares on maturity.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
This data field captures current portion of long term non-convertible debentures & bonds which are both secured
& unsecured.

ProwessIQ April 15, 2019

782 L ONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term foreign currency borrowings excl equity component of convt bonds
Field : lt_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures liability component of foreign currency borrowings & foreign currency borrowings entirely
in nature of liability and which is not expected to be repaid within the next 12 months from the balance sheet date
while its equity component is captured in Equity component of convertible debt/bonds/notes reserve .
This data field captures the value of those companies’ long term foreign currency borrowings which have been
reported as a gross figure, without excluding the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS 783

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency borrowings excl equity component of convt
bonds
Field : sec_lt_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of lia-
bility while its equity component is captured under Equity component of secured long term foreign currency
convertible bonds .
• which is not expected to be repaid within the next 12 months from the balance sheet date
• and only secured portion of it.
This data field captures the value of those companies’ secured long term foreign currency borrowings which have
been reported as a gross figure, without excluding the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

ProwessIQ April 15, 2019

784 S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS 785

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency non-convertible bonds
Field : sec_lt_frgn_curr_non_conv_bonds
Data Type : Number
Unit : Currency
Description:
Foreign currency non-convertible bonds are debt instruments/bonds which are issued by Indian companies in for-
eign currency. Unlike foreign Currency Convertible Bonds (FCCBs), the holder of these bonds do not have an
option to convert them into ordinary shares of the issuer company.
This data field captures the value of secured foreign currency non-convertible bonds having maturity period ex-
ceeding 12 months. This is an addendum information item.

ProwessIQ April 15, 2019

786 L IABILITY COMPONENT OF SECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of secured long term foreign currency convertible bonds
Field : liab_comp_sec_lt_frgn_curr_convert_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS 787

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency borrowings excluding bonds
Field : sec_lt_foreign_currency_borr_excl_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

788 S ECURED LONG TERM ECB S EXCLUDING BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term ECBs excluding bonds
Field : sec_lt_ecb_excl_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT 789

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign supplier’s/buyer’s credit
Field : sec_lt_foreign_suppl_crd
Data Type : Number
Unit : Currency
Description:
Foreign suppliers’ credit can be defined as credit for imports into India extended to a buyer by overseas suppliers,
against a guarantee. Secured credit granted by foreign suppliers of plant and machinery or other capital goods is
captured in this data field.
Suppliers’ credit is different from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. Suppliers’ credit is generally obtained for
capital goods.
In many cases, this line of supplier credit may be structured in a manner that calls for the importer to pay a
percentage of the total contract price up front, and issue some type of promissory note to the supplier for the
remainder of the outstanding balance. The importer may also arrange a delayed draft to settle the difference, with
the draft set to clear the importer’s bank account at a specified future date.
Usually suppliers’ credit is payable within a year. However, when the quantum of capital goods is high and the
amount is huge, the credit period may extend to beyond a year. This is particularly in the case of sectors like power
and telecommunication where large and costly machinery is bought and where installation of such machinery takes
a long time.
When such foreign suppliers’ credit is reported as secured and for a period of more than 12 months, CMIE reports
it in this data field. On the other hand, in case the company has not classified foreign suppliers’ credit as secured or
unsecured then the same is reported as "foreign suppliers’ credit" under unsecured borrowings and not as secured.
Domestic suppliers’ credit is not a part of this data field but is reported separately.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. In other words, it
requires the separate disclosure of long term and short term borrowings.
This field is one among the many introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’
secured long term foreign suppliers’ credit, which have been reported as a gross figure, without excluding the
current portion thereof.

ProwessIQ April 15, 2019

790
U NSECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency borrowings excl equity component of convt
bonds
Field : unsec_lt_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of liabil-
ity while its equity component is captured under Equity component of unsecured long term foreign currency
convertible bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
• and only unsecured portion of it.
This data field captures the value of those companies’ unsecured long term foreign currency borrowings which
have been reported as a gross figure, without excluding the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

April 15, 2019 ProwessIQ

U NSECURED 791
LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

792 U NSECURED LONG TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency non-convertible bonds
Field : unsec_lt_frgn_curr_non_conv_bonds
Data Type : Number
Unit : Currency
Description:
Foreign currency non-convertible bonds are debt instruments/bonds which are issued by Indian companies in for-
eign currency. Unlike foreign Currency Convertible Bonds (FCCBs), the holder of these bonds do not have an
option to convert them into ordinary shares of the issuer company.
This data field captures the value of unsecured foreign currency non-convertible bonds having maturity period
exceeding 12 months. This is an addendum information item.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF UNSECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS 793

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of unsecured long term foreign currency convertible bonds
Field : liab_comp_unsec_lt_frgn_curr_convert_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

794 U NSECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency borrowings excluding bonds
Field : unsec_lt_foreign_currency_borr_excl_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM ECB S EXCLUDING BONDS 795

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term ECBs excluding bonds
Field : unsec_lt_ecb_excl_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

796 U NSECURED LONG TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign supplier’s/buyer’s credit
Field : unsec_lt_foreign_suppl_crd
Data Type : Number
Unit : Currency
Description:
This data field captures the value of credit granted by foreign suppliers of plant and machinery or other capital
goods to a company, which is long term and unsecured in nature. Suppliers’ credit is distinct from sundry creditors,
the difference being the nature of goods that have been supplied.
Usually suppliers’ credit is payable within an year, however, when the quantum of capital goods supplied and the
amount involved is large, the credit period may extend beyond one year. This is particularly so in the case of
sectors like power and telecommunication where large and costly machinery is bought and where installation of
such machinery takes a long time.
Unsecured foreign suppliers’ credit would mean credit which is not backed by a lien on the assets of the beneficiary
of the credit (the company). The absence of any security means that such a credit is high risk. In case the company
has not classified foreign suppliers’ credit as secured or unsecured then the same is reported in this data field,
provided it is not payable within a period of one year from the balance sheet date.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. In other words, it requires the separate disclosure of long term and
short term borrowings. This field is one among the many introduced to capture the additional disclosures made by
companies in accordance with the revised Schedule VI format. Such data is usually available from the financial
year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’
unsecured long term foreign suppliers credit which has been reported as a gross figure, without excluding the
current portion thereof.

April 15, 2019 ProwessIQ

OF WHICH : UNSECURED LONG TERM FOREIGN CURRENCY SUB - ORDINATED DEBT 797

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : unsecured long term foreign currency sub-ordinated debt
Field : unsec_lt_frgn_curr_subord_debt
Data Type : Number
Unit : Currency
Description:
Debt financing by corporates includes senior debt (from commercial banks) and sub-ordinated debt. A sub-
ordinated debt is a loan (through the issue of bonds / debentures) that ranks below other loans with regards to
claims on assets or earnings of the issuer for the payment of interest and principal. In the case of default, lenders
wouldn’t get paid out until after the senior debtholders were paid in full. Therefore, the lender’s risk in subordinate
financing is higher than that of senior debt lenders because the claim on assets is lower.
Since sub-ordinated debt lenders assume higher risk, they charge higher interest than senior debt lenders. Many
times sub-ordinated debt includes equity features, where the lender also receives some rights to acquire equity, to
further compensate the lenders for the additional risk and lack of asset security.
This data field captures the value of long term foreign currency sub-ordinated debt raised by a company.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies are expected to segregate the current portion from conventional long term items. Accordingly, some
companies report the gross value of their long term items with a separate disclosure of the current portion thereof,
while some others show long term items net of the current portion. This data field captures the value of those
companies’ unsecured long term foreign currency sub-ordinated debt, which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

798 C URRENT PORTION OF LONG TERM FOREIGN CURRENCY BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term foreign currency borrowings
Field : curr_portion_lt_foreign_currency_borr
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the current portion of long term foreign currency borrowings of companies.
This data field is merely an additional information field under non-current liabilities. Current portion of any long
term borrowings ideally forms a part of current liabilities. Hence, current maturities of all long term borrowings is
captured separately under current liabilities.

April 15, 2019 ProwessIQ

L ONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) 799

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans from promoters, directors and shareholders (individuals)
Field : lt_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
Sometimes, promoters, directors and shareholders of companies provide loans to the company. Such loans are
usually unsecured in nature. This data field captures both secured and unsecured long term loans provided by
promoters, directors and shareholders of a company. It therefore represents the total outstanding value of long term
loans sourced from promoters, directors and shareholders in their individual capacities.
If the promoter of a company is a business entity and not an individual, then the loans provided by such an entity are
captured elsewhere. In this data field, only loans provided by promoters, directors and shareholders as individuals
is captured.
This data field is relevant only for companies other than banks, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off/written off
within a period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule
VI, companies need to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term loans from promoters, directors and shareholders which have been reported as a gross
figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

800 S ECURED LONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS )

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from promoters, directors and shareholders (individuals)
Field : sec_lt_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
The outstanding value of secured long term loans taken by the company from its promoters, directors and share-
holders is reported in this data field. By default, such loans are unsecured in nature. Therefore, only if a company
explicitly specifies that these loans are secured, then they are captured in this data field.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
The amount captured in this data field is restricted to such loans taken from promoters, directors or shareholders in
their capacities as individuals, and not from business entities. If the promoter or shareholder is a company then it
is reported under loan from group and associate companies and not under this field.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
need to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured long term loans from promoters, directors and shareholders, which have been reported
as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) 801

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from promoters, directors and shareholders
(individuals)
Field : unsec_lt_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
Any unsecured long term loan taken by a company from its promoters/directors/shareholders, where such pro-
moters, directors and shareholders are individuals, is captured in this data field. If the promoter or shareholder is
another business entity, then the loan is classified as a loan from group and associate companies and not as loan
from promoters/directors/shareholders.
Generally, such loans are unsecured and are reported in this data field by default. However, if a company specifies
that these loans are secured then they are reported in a similar data field under secured borrowings.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured loans are not backed by any security. Hence, they are high risk and command a
higher rate of interest in order to compensate for the risk attached.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings. This field is one among the many that have been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are required to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ unsecured long term loans from promoters, directors and shareholders, which have been reported
as a gross figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

 C URRENT PORTION OF LONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS
802 ( INDIVIDUALS )

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term loans from promoters, directors and shareholders
(individuals)
Field : curr_portion_lt_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
This data field captures the current portion of the total outstanding value of long term loans sourced from promoters,
directors and shareholders in their individual capacities. In other words, only that portion of long term loans from
promoters, directors and shareholders (individuals) which is expected to be repaid within 12 months from the
balance sheet date are captured in this field.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the current portion of long term loans taken by companies from their promoters, directors
and shareholders, which have been reported as gross values, without excluding the current portion.
This data field is merely an additional information field.

April 15, 2019 ProwessIQ

L ONG TERM INTER - CORPORATE LOANS 803

Table : Annual Financial Statements (IND-AS)

Indicator : Long term inter-corporate loans
Field : lt_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken on a long term basis.
The Prowess database captures secured and unsecured long term inter-corporate borrowings separately. This data
field is the sum of these two and it therefore represents the total outstanding long term inter-corporate loans of the
company.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are required to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term inter-corporate loans which have been reported as a gross figure, without excluding the
current portion thereof.

ProwessIQ April 15, 2019

804 S ECURED LONG TERM INTER - CORPORATE LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term inter-corporate loans
Field : sec_lt_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken on a long term basis. The Prowess database
captures secured and unsecured long term inter-corporate borrowings separately. This data field pertains to the
total outstanding value of secured long term inter-corporate loans.
Secured long term borrowings by the company from business enterprises, excluding banks and financial institutions,
are captured in this data field. These inter-corporate loans exclude loans taken from individuals and from banks
and financial institutions. They include only those secured borrowings that are sourced from business enterprises
for a period of more than 12 months. These could include loans from subsidiaries, group or associate companies
as well.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ secured long term inter-corporate loans which have been reported as a gross figure, without
excluding the current portion thereof.
Secured long term inter-corporate loans can be sub-classified into loans taken from subsidiary companies, from
group and associate business enterprises, and from other business enterprises. Accordingly, this data field has three
sub-categories.

April 15, 2019 ProwessIQ

S ECURED LONG TERM LOANS FROM SUBSIDIARY COMPANIES 805

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from subsidiary companies
Field : sec_lt_loans_from_subs
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced from either subsidiary
companies, from group companies & associated business enterprises, or from any other company.
This data field captures secured inter-corporate loans that have been taken by a company on a long term basis, from
its subsidiary companies.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured long term loans from subsidiary companies which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

806 S ECURED LONG TERM LOANS FROM GROUP AND ASSOC . BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from group and assoc. business enterprises
Field : sec_lt_loans_from_assoc_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. This data
field captures secured inter-corporate loans that have been taken by a company on a long term basis, from other
companies belonging to the same business group/other associate business enterprises.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term loans from group and associate business enterprises, which have
been reported as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM LOANS FROM OTHER BUSINESS ENTERPRISES 807

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from other business enterprises
Field : sec_lt_loans_from_oth_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company.
This data field captures secured inter-corporate loans that have been taken by a company on a long term basis, from
companies that are neither subsidiaries nor group companies & associated business enterprises.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the secured portion of long term loans from other business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term inter-corporate loans from sources other than subsidiary companies
and group/associated business enterprises, which have been reported as a gross figure, without excluding the current
portion thereof.

ProwessIQ April 15, 2019

808 U NSECURED LONG TERM INTER - CORPORATE LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term inter-corporate loans
Field : unsec_lt_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. This data field captures inter-corporate loans
that have been taken on a long term basis, i.e. for a period exceeding 12 months. The Prowess database cap-
tures secured and unsecured long term inter-corporate borrowings separately. This data field pertains to the total
outstanding value of unsecured long term inter-corporate loans.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any security. Hence, they are high risk and command
a high rate of interest as compensation for the risk attached.
This data field stores the outstanding value of unsecured long term borrowings by the company from business
enterprises, excluding banks and financial institutions. These include loans from subsidiaries, group or associate
companies. However, loans taken from banks and financial institutions are not included here, since they are cap-
tured separately.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Some companies report the gross
value of their long term items with a separate disclosure of the current portion thereof, while some others show long
term items net of the current portion. This data field captures the value of those companies’ unsecured long term
inter-corporate loans which have been reported as a gross figure, without excluding the current portion thereof.
Inter-corporate loans can be sub-classified into loans taken from subsidiary companies, from group and associate
business enterprises, and from other business enterprises. Accordingly, unsecured long term inter-corporate loans
have three sub-categories.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM LOANS FROM SUBSIDIARY COMPANIES 809

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from subsidiary companies
Field : unsec_lt_loans_from_subs
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They include loans sourced from subsidiary
companies and from group companies & associated business enterprises.
This data field captures unsecured loans that have been taken by a company from its subsidiaries on a long term
basis, i.e. for a period exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. This data field captures a company’s unsecured long
term loans from its subsidiaries.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies are expected to segregate the current portion from conventional long term items. Accordingly, some
companies report the gross value of their long term items with a separate disclosure of the current portion thereof,
while some others show long term items net of the current portion. This data field captures the value of those
companies’ unsecured long term loans from subsidiary companies, which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

810 U NSECURED LONG TERM LOANS FROM GROUP & ASSOCIATE BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from group & associate business enterprises
Field : unsec_lt_loans_from_assoc_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are, simply put, loans provided by one company to another. They can be sourced from any
company, including subsidiary companies, or group companies & associated business enterprises. This data field
captures unsecured inter-corporate loans that have been taken by a company on a long term basis, from other
companies belonging to the same business group/other associate business enterprises. Loans taken from banks and
financial institutions are not included here, since they are captured separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached. This data field captures a company’s unsecured long term loans from its
group and associate business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured long term loans from group and associated business enterprises, which
have been reported as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM LOANS FROM OTHER BUSINESS ENTERPRISES 811

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from other business enterprises
Field : unsec_lt_loans_from_oth_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are simply defined as loans taken by a company from another. They can be sourced from any
company, including subsidiary companies, or from group companies & associated business enterprises.
This data field captures unsecured loans that have been taken by a company on a long term basis, i.e. for a period
exceeding 12 months, from companies that are neither subsidiaries nor group companies & associated business
enterprises. Loans taken from banks and financial institutions are also not included here, since they are captured
separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached. This data field captures the value of a company’s unsecured long term
inter-corporate loans from sources other than subsidiaries and group/associated business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured long term loans from business enterprises other than subsidiaries and
group/associated enterprises, which have been reported as a gross figure, without excluding the current portion
thereof.

ProwessIQ April 15, 2019

812 C URRENT PORTION OF LONG TERM INTER - CORPORATE LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term inter-corporate loans
Field : curr_portion_lt_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are those taken by a company from another. They can be sourced from any company, including
subsidiaries and group companies/associated business enterprises. Prowess does not include loans taken from banks
and other financial institutions under inter-corporate loans, since they are captured separately.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the current portion of long term inter-corporate loans as recorded by companies which
report the gross value thereof. It is an additional information field.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM LOANS FROM SUBSIDIARY COMPANIES 813

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term loans from subsidiary companies
Field : curr_portion_lt_loans_from_subs
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. Loans taken
from banks and financial institutions are not included here, since they are captured separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
This data field captures the current portion of the companies’ secured and unsecured long term loans from subsidary
companies.

ProwessIQ April 15, 2019

814 C URRENT PORTION OF LONG TERM LOANS FROM GROUP & ASSOCIATE BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term loans from group & associate business enterprises
Field : curr_portion_lt_loans_from_assoc_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. Loans taken
from banks & financial institutions are not included here, since they are captured separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.This data field captures the current
portion of the company’s secured and unsecured long term loans from group & associated business enterprises.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM LOANS FROM OTHER BUSINESS ENTERPRISES 815

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term loans from other business enterprises
Field : curr_portion_lt_loans_from_oth_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. Loans taken
from banks and financial institutions are not included here, since they are captured separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.This data field captures the current
portion of the companies’ secured and unsecured long term loans from other business enterprises.

ProwessIQ April 15, 2019

816 L ONG TERM DEFERRED CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deferred credit
Field : lt_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities, usually pertaining to cap-
ital expenditures and payments due to the government. Such credits are usually granted by government authorities
for industrial promotion or backward area development or by suppliers of plant and machinery or other capital
goods. Long term deferred credit is usually repayable over a period exceeding one year.
Deferred credit pertaining to sales tax liabilities, more commonly referred to as sales tax deferral, is the most com-
mon form of deferred credit. It involves the government permitting a company to postpone its sales tax payments
for a block of years. The sales tax liability for the said years is accumulated and shown as Sales Tax Deferred in
the company’s balance sheet. The payment of this liability commences after an agreed moratorium period lapses.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly of plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. Prowess already
captures foreign suppliers’ credit separately, and hence it does not fall within our purview of ’deferred credit’.
Instead, it falls under ’foreign currency borrowings’.
Deferred credit is usually unsecured in nature. Hence, unless a company specifically states that a particular deferred
credit is secured, Prowess captures it as unsecured debt.
This data field represents the sum of secured and unsecured long term deferred credit. It is relevant for all companies
other than banks, since banks are not required to adhere to the revised schedule VI of the Companies Act, 1956.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be written off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term deferred credit which has been reported as a gross figure, without excluding the current
portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM DEFERRED CREDIT 817

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term deferred credit
Field : sec_lt_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues to the government. Such
credits are usually granted by the government authorities for industry promotion or backward area development or
by suppliers of plant and machinery or other capital goods. Long term deferred credit would essentially mean
liabilities which are allowed a deferment of a period exceeding one year.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is reported in this data field accordingly. This data field is used to capture the value of long
term deferred credit which has been expressly classified by a company to be secured in nature.
Deferred credit for sales tax, more commonly referred to as sales tax deferral, is the most common form of deferred
credit. Here, the government permits a company to postpone its sales tax payments for a block of years. The sales
tax liability for the said years is accumulated and shown as Sales Tax Deferred in the company’s balance sheet. The
payment of this liability commences after the moratorium period gets over.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. However, it should
be noted that foreign suppliers’ credit is excluded from the purview of this data field, since it is captured separately,
under the group ’foreign currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the segregation of assets and liabilities into current and non-current portions. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term deferred credit which has been reported as a gross figure, without
excluding the current portion thereof.

ProwessIQ April 15, 2019

818 S ECURED LONG TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term domestic supplier’s/buyer’s credit
Field : sec_lt_domestic_suppliers_credit
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit generally relates to credit for imports into India extended by overseas suppliers or financial in-
stitutions outside India. However, there are cases of credit extended by domestic suppliers as well. Where "seed
money" to launch the business is needed to cover costs related to equipment, fixtures, supplies, among others, buy-
ers might seek to finance their start-ups with the help of suppliers’ credit. Many suppliers have developed credit
programs whereby they provide goods on credit, to be re-paid with interest, over a specified period. This reduces
an enterprise’s need for short-term loans from banks.
Long term domestic suppliers’ credit falls under the head ’long term deferred credit’. ’Foreign suppliers’ credit’ is
recorded separately, under ’Foreign currency borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. The facility to make payment at a deferred
date is availed in the normal course of business with no extra cost.
Suppliers’ credit, on the other hand, is in the nature of a loan for capital goods. Normally suppliers’ credit is payable
within a year. However, when the quantum of capital goods supplied and the amount involved is large, the credit
period may extend beyond one year. This is particularly so in the case of sectors like power and telecommunication
where large and costly machinery is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s long term domestic suppliers’ credit, which is secured by a lien
on the company’s assets. It includes secured long term credit granted by domestic suppliers of plant and machinery
or other capital goods. It captures suppliers credit from domestic suppliers alone.
In case the company has not classified suppliers’ credit as secured or unsecured then the same is reported by CMIE
as "suppliers’ credit" under unsecured long/short term borrowings respectively, and not here.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term domestic suppliers credit which has been reported as a gross
figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM DEFERRED CREDIT 819

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term deferred credit
Field : unsec_lt_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues to the government.
Deferred credits are usually granted by the government authorities for industry promotion or backward area devel-
opment or by suppliers of plant and machinery or other capital goods. Long term deferred credit would essentially
mean liabilities which are allowed a deferment of a period exceeding one year.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is captured accordingly. This data field is used to capture the value of unsecured long term
deferred credit.
Deferred credit for sales tax (commonly referred to as sales tax deferral) is the most common example of deferred
credit. It involves the government permitting a company to postpone its sales tax payments for a block of years.
The sales tax liability for the said years is accumulated and shown as ’Sales Tax Deferred’ in the company’s balance
sheet. The payment of this liability commences after the agreed moratorium period lapses.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to clear dues if the amount involved is large. However, foreign suppliers’
credit is excluded from the purview of this data field, since it is captured separately, under the group ’foreign
currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. It applies to all companies, except banks. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies are expected to segregate the current portion from conventional long term items. Accordingly, some
companies report the gross value of their long term items with a separate disclosure of the current portion thereof,
while some others show long term items net of the current portion. This data field captures the value of those
companies’ unsecured long term deferred credit which has been reported as a gross figure, without excluding the
current portion thereof.

ProwessIQ April 15, 2019

820 U NSECURED LONG TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term domestic supplier’s/buyer’s credit
Field : unsec_lt_domestic_suppliers_credit
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit usually pertains to credit on imports extended by overseas suppliers or financial institutions outside
India. However, there are certain cases of credit being extended by domestic suppliers as well. Buyers might seek
to cover costs related to equipment, fixtures, supplies, among others, for their start-up businesses, with the help
of suppliers’ credit. Many suppliers have developed credit programs whereby they provide goods on credit, to be
re-paid with interest, over a specified period. This reduces an enterprise’s reliance on banks for short-term loans.
Long term domestic suppliers’ credit falls under the head ’long term deferred credit’. ’Foreign suppliers’ credit’,
on the other hand, is recorded separately, under ’Foreign currency borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. Here, credit is availed in the normal course
of business with no extra cost.
On the other hand, suppliers’ credit is in the nature of a loan for capital goods. Although it is usually payable within
a year, it can extend to beyond a year when the quantum of capital goods supplied and the amount involved is large.
This is particularly so in the case of sectors like power and telecommunication where large and costly machinery
is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s long term domestic suppliers’ credit, which are not secured by a
charge on the company’s assets.
In case the company has not classified suppliers’ credit as secured or unsecured then the same is reported by CMIE
as unsecured.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. It applies to all companies, except banks. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Some companies report the gross
value of their long term items with a separate disclosure of the current portion thereof, while some others show
long term items net of the current portion. This data field captures the value of those companies’ unsecured long
term domestic suppliers’ credit which has been reported as a gross figure, without excluding the current portion
thereof.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM DEFERRED CREDIT 821

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term deferred credit
Field : curr_portion_lt_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement in which an enterprise is permitted to defer payments towards liabilities, usually
pertaining to capital expenditures and payments due to the government. Such credits are usually granted by gov-
ernment authorities for industrial promotion or backward area development or by suppliers of plant and machinery
or other capital goods. Long term deferred credit is usually repayable over a period exceeding one year.
Deferred credit pertaining to sales tax liabilities, more commonly referred to as sales tax deferral, is the most com-
mon form of deferred credit. It involves the government permitting a company to postpone its sales tax payments
for a block of years. Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more
particularly of plant and machinery, give the company a longer time to repay the liability if the amount involved is
large. Prowess already captures foreign suppliers’ credit separately, and hence it does not fall within our purview
of ’deferred credit’. Instead, it falls under ’foreign currency borrowings’.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the current portion of long term deferred credit as recorded by companies which have
reported the gross value and current portion separately. It is an additional information field.

ProwessIQ April 15, 2019

822 I NTEREST ACCRUED AND DUE ( LONG TERM ) ON BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on borrowings
Field : lt_int_accr_due_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures the gross amount of interest accrued and due on borrowings i.e. interest accrued and due
on current portion of borrowings and interest accrued and due on long term portion of borrowings.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND DUE ( LONG TERM ) ON SECURED BORROWINGS 823

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on secured borrowings
Field : lt_int_accr_due_sec_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. Interest accrued and due on secured borrowings is reported in this data
field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures the gross amount of interest accrued and due on secured borrowings i.e. interest accrued
and due on current portion of secured borrowings and interest accrued and due on long term portion of secured
borrowings.

ProwessIQ April 15, 2019

824 I NTEREST ACCRUED AND DUE ( LONG TERM ) ON UNSECURED BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on unsecured borrowings
Field : lt_int_accr_due_unsec_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. Interest accrued and due on unsecured borrowings is reported in this data
field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures the gross amount of interest accrued and due on secured borrowings i.e. interest accrued
and due on current portion of unsecured borrowings and interest accrued and due on long term portion of unsecured
borrowings.

April 15, 2019 ProwessIQ

C URRENT PORTION OF INTEREST ACCRUED AND DUE ( LONG TERM ) ON BORROWINGS 825

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of interest accrued and due (long term) on borrowings
Field : curr_portion_lt_int_accr_due_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. The current portion of interest accrued and due on long term borrowings is
captured in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately. Current portion represents the amount of long term borrowings
that is due for repayment within 12 months from the balance sheet date.
This data field captures the total interest accrued and due on current maturities of long term borrowings.

ProwessIQ April 15, 2019

826 L ONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term maturities of finance lease obligations
Field : lt_mat_fin_lease_obligations
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
This data field stores the outstanding value of finance lease obligations as on the balance sheet date. This value is
called the long term maturities of finance lease obligations.
The value of this data field may be of secured finance lease obligations or unsecured finance lease obligations or
both.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the gross figure of outstanding finance lease obligation, without excluding the current
portion thereof. If a company reports long term items net of current portion, Prowess adds non-current and current
maturities of finance lease obligations and reports the total amount in this data field.

April 15, 2019 ProwessIQ

S ECURED LONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS 827

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term maturities of finance lease obligations
Field : sec_lt_mat_fin_lease_obligations
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
The outstanding value of finance lease obligations as on the balance sheet date is called the long term maturities
of finance lease obligations. The classification of finance lease obligations as secured and unsecured is disclosed
separately in the schedule of borrowings in the balance sheet. The secured portion of finance lease obligations is
captured in this data field.
Secured finance lease obligations are usually secured by the hypothecation of leased assets.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the gross figure of outstanding secured finance lease obligation, without excluding the
current portion thereof. If a company reports long term items net of current portion, Prowess adds non-current and
current maturities of secured finance lease obligations and reports the total amount in this data field.

ProwessIQ April 15, 2019

828 U NSECURED LONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term maturities of finance lease obligations
Field : unsec_lt_mat_fin_lease_obligations
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
The outstanding value of finance lease obligations as on the balance sheet date is called the long term maturities
of finance lease obligations. The classification of finance lease obligations as secured and unsecured is disclosed
separately in the schedule of borrowings in the balance sheet. The unsecured portion of finance lease obligations is
captured in this data field.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the gross figure of outstanding unsecured finance lease obligation, without excluding the
current portion thereof. If a company reports long term items net of current portion, Prowess adds non-current and
current maturities of unsecured finance lease obligations and reports the total amount in this data field.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS 829

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term maturities of finance lease obligations
Field : curr_portion_lt_mat_fin_lease_oblig
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
This data field stores the outstanding value of finance lease obligations which are due for payment within 12
months from the balance sheet date. This value is called the current portion of long term maturities of finance lease
obligations.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field is merely an addendum information under long term maturities of finance lease obligations. Prowess
captures it separately under current liabilities as ‘current maturities of finance lease obligations’.

ProwessIQ April 15, 2019

830 L ONG TERM FIXED DEPOSITS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits
Field : lt_fixed_deposits
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that is used by companies other than banks to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured. It offers a fixed or variable
interest on deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
Fixed deposits do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Wherever such a break-up is available, CMIE captures them separately in
different data fields.
Deposits taken by financial institutions are also included in this data field. Financial institutions are like banks, but
are not allowed to raise deposits like banks do. Therefore, deposits raised by them are captured separately. This
data field also captures deposits raised from the public by non-banking finance companies (NBFCs).
This data field represents the sum of long term fixed deposits raised by non-banking companies from the public,
from promoters/directors or shareholders, and deposits raised by financial institutions & NBFCs.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’ long
term fixed deposits which have been reported as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM FIXED DEPOSITS FROM PUBLIC 831

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits from public
Field : lt_fixed_deposits_from_public
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that is used by non-banking companies to raise
financial resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable rate
of interest on deposits, for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
This data field captures long term fixed deposits accepted by the company from the public.
It does not include deposits received from institutions such as government departments, banks, other companies,
etc. It also does not include deposits received as guarantees from employees, or received in the form of a security
or an advance in the course of business or otherwise. It also excludes unsecured loans (including fixed deposits) re-
ceived from directors/promoters of the company. Fixed deposits from directors/promoters/shareholders is captured
elsewhere separately.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ long term fixed deposits raised from the public, which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

832 L ONG TERM FIXED DEPOSITS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS .

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits from promoters, directors and shareholders.
Field : lt_fixed_deposits_from_promoters_directors
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that non-banking companies use to attract financial
resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable interest on
deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed deposit. They
do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Fixed deposits received by a company from its promoters, directors and
shareholders are captured in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions, i.e. long term and short term. It applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made by
non-banking companies in accordance with the revised Schedule VI format, and is not relevant to banks. Such data
is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term fixed deposits received from their promoters, directors and shareholders, which have
been reported as a gross figure, without excluding the current portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM FIXED DEPOSITS RAISED BY FINANCIAL INSTITUTIONS AND NBFC S 833

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits raised by financial institutions and NBFCs
Field : lt_fixed_deposits_raised_by_fin_inst_nbfcs
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument (usually non-tradeable) that is used by non-banking companies to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured. It offers a fixed or variable
interest on deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
Fixed deposits do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised from
the general public or from others. Deposits taken by financial institutions is another category. Financial institutions
are like banks, but are not allowed to raise deposits like banks do. Therefore, deposits raised by them are captured
separately. Deposits raised from the public by non-banking finance companies (NBFCs) are also captured. This
data field captures such long term fixed deposits raised by financial institutions and NBFCs.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ long term fixed deposits raised by financial institutions and NBFCs, which have been
reported as a gross figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

834 C URRENT PORTION OF LONG TERM FIXED DEPOSITS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term fixed deposits
Field : curr_portion_lt_fixed_deposits
Data Type : Number
Unit : Currency
Description:
Fixed deposits are financial instruments (usually non-tradeable and unsecured in nature) that non-banking compa-
nies use to attract financial resources from retail savers. It offers a fixed or variable interest for a fixed term. If the
maturity period of such an instrument exceeds one year, it is classified as a long term fixed deposit. It does not
include trade deposits, security deposits or other deposits of similar nature.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the value of the current portion of long term fixed deposits as recorded by companies which
have reported the gross value and current portion separately. It is an additional information field.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM FIXED DEPOSITS FROM PUBLIC 835

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term fixed deposits from public
Field : curr_portion_fixed_deposits_from_public
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that non-banking companies use to attract financial
resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable interest on
deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed deposit. They
do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised from
the general public or from others. Fixed deposits received by a company from public are captured in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions, i.e. long term and short term. It applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made by
non-banking companies in accordance with the revised Schedule VI format, and is not relevant to banks. Such data
is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures current portion
of long term fixed deposits availed from public.

ProwessIQ April 15, 2019

836
C URRENT PORTION OF LONG TERM FIXED DEPOSITS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS .

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term fixed deposits from promoters, directors and
shareholders.
Field : curr_portion_fixed_deposits_from_promoters_directors
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that non-banking companies use to attract financial
resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable interest on
deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed deposit. They
do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Fixed deposits received by a company from its promoters, directors and
shareholders are captured in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions, i.e. long term and short term. It applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made by
non-banking companies in accordance with the revised Schedule VI format, and is not relevant to banks. Such data
is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures company’s
current portion of long term fixed deposits availed from their promoters, directors and shareholders.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM FIXED DEPOSITS RAISED BY FINANCIAL INSTITUTIONS AND NBFC S 837

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term fixed deposits raised by financial institutions and
NBFCs
Field : curr_portion_fixed_deposits_raised_by_fin_inst_nbfcs
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument (usually non-tradeable) that is used by non-banking companies to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured. It offers a fixed or variable
interest on deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
Fixed deposits do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised from
the general public or from others. Deposits taken by financial institutions is another category. Financial institutions
are like banks, but are not allowed to raise deposits like banks do. Therefore, deposits raised by them are captured
separately. Deposits raised from the public by non-banking finance companies (NBFCs) are also captured. This
data field captures such long term fixed deposits raised by financial institutions and NBFCs.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of the company’s’current portion long term fixed deposits raised by financial institutions and NBFCs.

ProwessIQ April 15, 2019

838 OTHER LONG TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term borrowings
Field : other_long_term_borrowings
Data Type : Number
Unit : Currency
Description:

Borrowings are created when a company takes finance from lenders, with a plan to repay the same with interest
over a period. They are also called debt.

As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Accordingly, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where a lender takes debt with the agreement of repaying it
over a period exceeding 12 months, it is classified as a long term borrowing.

’Other borrowings’ is a classification under which borrowings that are not recorded separately are clubbed together,
i.e. it is a head for residual non-categorised debt. Thus, it includes all borrowings other than those mentioned
below:-

1. Borrowings from banks

2. Borrowings from financial institutions

3. Borrowings from central & state govt

4. Borrowings syndicated across banks & institutions

5. Debentures and bonds

6. Foreign currency borrowings

7. Loans from promoters, directors and shareholders (individuals)

8. Inter-corporate loans

9. Deferred credit

10. Interest accrued and due on borrowings

11. Maturities of finance lease obligations

12. Fixed deposits

13. Sub-ordinated debt

14. Borrowings from RBI

This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e.
’other long term borrowings’. It includes amounts reported by companies in their Annual Reports as "borrowings
from other sources". It is relevant only for non-banking companies, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.

April 15, 2019 ProwessIQ

OTHER LONG TERM BORROWINGS 839

This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Some companies report the gross
value of their long term items with a separate disclosure of the current portion thereof, while some others show
long term items net of the current portion. This data field captures the value of those companies’ other long term
borrowings which have been reported as a gross figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

840 S ECURED OTHER LONG TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured other long term borrowings
Field : sec_other_lt_borrowings
Data Type : Number
Unit : Currency
Description:
Borrowings can be defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e. ’other
long term borrowings’, and which are secured in nature.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-

April 15, 2019 ProwessIQ

S ECURED OTHER LONG TERM BORROWINGS 841

ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured other long term borrowings which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

842 U NSECURED OTHER LONG TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured other long term borrowings
Field : unsec_other_lt_borrowings
Data Type : Number
Unit : Currency
Description:
Borrowings are defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt. The revised Schedule VI of the Companies Act, 1956, requires companies to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e. ’other
long term borrowings’, and which are not secured by the borrower’s assets.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.

April 15, 2019 ProwessIQ

U NSECURED OTHER LONG TERM BORROWINGS 843

This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured other long term borrowings which have been reported as a gross figure,
without excluding the current portion thereof.

ProwessIQ April 15, 2019

844 C URRENT PORTION OF OTHER LONG TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of other long term borrowings
Field : curr_portion_other_lt_borrowings
Data Type : Number
Unit : Currency
Description:

Borrowings are defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt. The revised Schedule VI of the Companies Act, 1956, requires companies to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.

’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-

1. Borrowings from banks

2. Borrowings from financial institutions

3. Borrowings from central & state govt

4. Borrowings syndicated across banks & institutions

5. Debentures and bonds

6. Foreign currency borrowings

7. Loans from promoters, directors and shareholders (individuals)

8. Inter-corporate loans

9. Deferred credit

10. Interest accrued and due on borrowings

11. Maturities of finance lease obligations

12. Fixed deposits

13. Sub-ordinated debt

14. Borrowings from RBI

Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.

Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.

April 15, 2019 ProwessIQ

C URRENT PORTION OF OTHER LONG TERM BORROWINGS 845

This data field is an addendum information field which captures the current portion of other long term borrowings
as recorded by companies which have reported the gross value and current portion separately.

ProwessIQ April 15, 2019

846 L ONG TERM SUB - ORDINATED DEBT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term sub-ordinated debt
Field : lt_subordinated_debt
Data Type : Number
Unit : Currency
Description:
A simple definition of subordinate debt is one which is repaid only after all other loans and debt have been settled,
in case the borrowing company goes bankrupt and its assets are to be liquidated in order to repay outstanding debt.
In other words, it is that class of loans that commands a lower priority vis-a-vis other loans in terms of claims on
the borrowing company’s assets or earnings.
This data field is used to capture the value of such subordinate debt which has been issued by a bank or a finance
company for a period exceeding 12 months. It is not applicable to other companies.
The BASEL-norms disclosures mandated by the Reserve Bank of India (RBI) requires a bank’s regulatory capital
to be classified into tier 1 capital and tier 2 capital. Tier 1 capital, also known as core capital, is essentially the
highest quality capital of a bank, because it is fully available to cover losses. It consists mainly of share capital,
disclosed reserves, high-quality innovative perpetual debt and other capital instruments. Tier II capital, on the other
hand, is of inferior quality as compared to tier I capital with respect to absorption capacity in the covering of losses.
It consists of certain reserves and certain types of subordinated debt.
Subordinated debt, therefore, forms a part of a banking or finance company’s non-core capital, i.e. Tier II and Tier
III capital. The RBI guidelines state that subordinated debt instruments should be "plain vanilla" with no special
features like options, etc.

April 15, 2019 ProwessIQ

C URRENT PORTION OF SUB - ORDINATED DEBT 847

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of sub-ordinated debt
Field : curr_portion_subordinated_debt
Data Type : Number
Unit : Currency
Description:
Subordinate debt can be simply defined as one which is repaid only after all other loans and debt have been settled,
in case the borrowing company goes bankrupt. In other words, it is that class of loans that commands a lower
priority vis-a-vis other loans in terms of claims on the borrowing company’s assets or earnings.
The BASEL-norms disclosures mandated by the Reserve Bank of India (RBI) requires a bank’s regulatory capital
to be classified into tier 1 capital and tier 2 capital. Tier 1 capital, also known as core capital, is essentially the
highest quality capital of a bank, because it is fully available to cover losses. It consists mainly of share capital,
disclosed reserves, high-quality innovative perpetual debt and other capital instruments. Tier II capital, on the other
hand, is of inferior quality as compared to tier I capital with respect to absorption capacity in the covering of losses.
It consists of certain reserves and certain types of subordinated debt.
Subordinated debt, therefore, forms a part of a banking or finance company’s non-core capital, i.e. Tier II and Tier
III capital. The RBI guidelines state that subordinated debt instruments should be "plain vanilla" with no special
features like options, etc.
This data field captures the current portion of such long term subordinated debt. In other words, it captures that part
of long term subordinated debt that is expected to be repaid within a period of 12 months from the balance sheet
date. It is merely an addendum information field. The amount is subsequently clubbed with ’current maturities of
long term debt’ under current liabilities.

ProwessIQ April 15, 2019

848 L ONG TERM BORROWINGS FROM RBI

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings from RBI
Field : bank_borr_from_rbi
Data Type : Number
Unit : Currency
Description:
By virtue of being the central bank, the Reserve Bank of India (RBI) controls the entire currency and banking
system in India. It acts as a banker to both, state governments as well as the central government in India. It also
acts as the banker to banks in India.
The RBI acts as a ’lender of last resort’ to Indian banks. Therefore, banks cn borrow from the RBI on the basis of
eligible securities or any other arrangement. Also, in times of crisis, they can approach the RBI for financial help.
Apart from the RBI, banks can also borrow money from other banking companies. This data field is used to capture
only amounts that a bank borrows from the RBI.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases. This data field captures the value of borrowings from the RBI which are long
term in nature, i.e. which have been taken for a period exceeding 12 months.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term borrowings from the RBI which have been reported as a gross figure, without excluding
the current portion thereof.

April 15, 2019 ProwessIQ

C URRENT PORTION OF BORROWINGS FROM RBI 849

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of borrowings from rbi
Field : curr_portion_bank_borr_rbi
Data Type : Number
Unit : Currency
Description:
By virtue of being the central bank, the Reserve Bank of India (RBI) controls the entire currency and banking
system in India. It acts as a banker to both, state governments as well as the central government in India. It also
acts as a ’lender of last resort’ to Indian banks. Therefore, banks cn borrow from the RBI on the basis of eligible
securities or any other arrangement. Also, in times of crisis, they can approach the RBI for financial help.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field is is an addendum information field that is used to capture the current portion of the outstanding
value of long term borrowings from the RBI, as recorded by companies which have reported the gross value and
current portion separately.

ProwessIQ April 15, 2019

850 L ONG TERM BORROWINGS GUARANTEED BY DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings guaranteed by directors
Field : lt_borr_gauranteed_by_directors
Data Type : Number
Unit : Currency
Description:

This data field is an addendum information field. It reports the value of a company’s long term borrowings which
have been guaranteed by its directors. Companies disclose such information either by explicitly mentioning that a
loan has been guaranteed by a director(s), or it might specify that a particular loan has been taken in the name of a
director.

As per the Reserve Bank of India’s (RBI’s) guidelines, banks are permitted to take personal guarantees of directors
only when the same is absolutely warranted after a careful examination of the circumstances of the case.

As per the RBI’s guidelines, there are certain circumstances in which seeking a director’s personal guarantee is
considered helpful. These are:-

1. In the case of closely held private or public companies, except in respect of companies where, by court or
statutory order, the management of a company is vested in a person or group of persons, who are not required
to be elected by shareholders

2. In order to ensure continuity of a company’s management or to mitigate the negative impact of a different
group acquiring control of the company, even if it is not a closely held company

3. In the case of public limited companies other than those rated first class where the loan is unsecured and
where the company’s financial position and/or cash position is deemed to be unsatisfactory

4. In order to cover up for the interim period between the disbursement of loan and creation of charge on the
borrowing company’s assets, where there is a delay in the creation of such a charge

5. In the case of subsidiary companies whose financial condition is considered unsatisfactory

6. In the case of interlocking of funds between a company and other concerns owned or managed by the same
group

7. In the case of sick units, so as to instill greater accountability and responsibility, and in order to motivate the
management to run the assisted units on sound and healthy lines and to ensure financial descipline

The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.

Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.

Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures

April 15, 2019 ProwessIQ

L ONG TERM BORROWINGS GUARANTEED BY DIRECTORS 851

the value of those companies’ long term borrowings guaranteed by directors, which have been reported as a gross
figure, without excluding the current portion thereof.

ProwessIQ April 15, 2019

852 C URRENT PORTION OF LONG TERM BORROWINGS GUARANTEED BY DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings guaranteed by directors
Field : curr_portion_lt_borr_grntd_by_dirs
Data Type : Number
Unit : Currency
Description:
This is an addendum information field which captures the current portion of a company’s long term borrowings that
have been guaranteed by is directors. Current portion refers to that portion which is expected to be repaid within a
period of 12 months from the balance sheet date.
Companies disclose such information either by explicitly mentioning that a loan has been guaranteed by a direc-
tor(s), or it might specify that a particular loan has been taken in the name of a director.
As per the Reserve Bank of India’s (RBI’s) guidelines, banks are permitted to take personal guarantees of directors
only when the same is absolutely warranted after a careful examination of the circumstances of the case.
As per the RBI’s guidelines, there are certain circumstances in which seeking a director’s personal guarantee is
considered helpful. These are:-
1. In the case of closely held private or public companies, except in respect of companies where, by court or
statutory order, the management of a company is vested in a person or group of persons, who are not required
to be elected by shareholders
2. In order to ensure continuity of a company’s management or to mitigate the negative impact of a different
group acquiring control of the company, even if it is not a closely held company
3. In the case of public limited companies other than those rated first class where the loan is unsecured and
where the company’s financial position and/or cash position is deemed to be unsatisfactory
4. In order to cover up for the interim period between the disbursement of loan and creation of charge on the
borrowing company’s assets, where there is a delay in the creation of such a charge
5. In the case of subsidiary companies whose financial condition is considered unsatisfactory
6. In the case of interlocking of funds between a company and other concerns owned or managed by the same
group
7. In the case of sick units, so as to instill greater accountability and responsibility, and in order to motivate the
management to run the assisted units on sound and healthy lines and to ensure financial descipline
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field is is an addendum information field that is used to capture the current portion of a company’s long
term borrowings guaranteed by its directors, as recorded by companies which have reported the gross value and
current portion separately.

April 15, 2019 ProwessIQ

C URRENT PORTION OF LONG TERM BORROWINGS 853

Table : Annual Financial Statements (IND-AS)

Indicator : Current portion of long term borrowings
Field : curr_portion_lt_borrowings
Data Type : Number
Unit : Currency
Description:
This data field captures the current portion of all of a company’s long term borrowings. Current portion refers to
all that portion which is expected to be repaid within a period of 12 months from the balance sheet date. In effect,
it refers to that part of long term borrowings which needs to be excluded therefrom and reported under current
liabilities instead.
This data field captures the current portion of all kinds of long term borrowings, namely:-
1. Borrowing from banks
2. Borrowing from financial institutions
3. Borrowings from central & state governments
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
15. Other long term borrowings
This aggregate value then gets reported under current liabilities under the head "current maturities on long term
debt".
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field is is used to capture the current portion of a company’s long term borrowings as recorded by
companies which have reported the gross value and current portion thereof separately.

ProwessIQ April 15, 2019

854 L ONG TERM FULLY PAID UP PREFERENCE SHARE CAPITAL EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fully paid up preference share capital excl current portion
Field : lt_fully_paid_up_pref_cap_ecp
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
Rights,preference & restriction w.r.t. dividend & redemption of principal amount attached to preference shares
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of total paid up value of compound preference shares and preference
share capital in the nature of liability issued by the company and which is not expected to be repaid within the
next 12 months from the balance sheet date while its equity component is captured under Equity component of
preference share capital .
This data field captures the value of those companies’ long term preference share capital which have been reported
net of the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF LONG TERM CONVERTIBLE PREFERENCE SHARE CAPITAL EXCL CURRENT
PORTION 855

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of long term convertible preference share capital excl current
portion
Field : liab_comp_lt_fully_paid_up_pref_cap_ecp
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of compound convertible preference shares capital issued by the
company & convertible preference share capital entirely in nature of liability and which is not expected to be repaid
within the next 12 months from the balance sheet date while equity component is captured under Equity component
of preference share capital .
This data field captures the value of those companies’ long term preference share capital which have been reported
net of the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

856 L ONG TERM NON - CONVERTIBLE PREFERENCE SHARE CAPITAL EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-convertible preference share capital excl current portion
Field : lt_fully_paid_up_non_convert_pref_cap_ecp
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
Non convertible preference share does not contain any component of equity.Equity represent the residual interest
in the assets of the entity after deducting all its liabilities.Hence, total paid up value of non convertible preference
share capital net of forfeited amount is captured in this field.
This data field captures preference share capital in the nature of liability issued by the company and which is not
expected to be repaid within the next 12 months from the balance sheet date.
This data field captures the value of those companies’ long term preference share capital which have been reported
net of the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM PARTLY PAID UP PREFERENCE SHARE CAPITAL EXCL CURRENT PORTION 857

Table : Annual Financial Statements (IND-AS)

Indicator : Long term partly paid up preference share capital excl current portion
Field : lt_partly_paid_up_pref_cap_ecp
Data Type : Number
Unit : Currency
Description:
Preference shares are shares that have preferential rights over ordinary shares, usually in respect of dividend distri-
butions. The specific rights and benefits of preferential shares are commercial decisions decided by each company
and they are contained in the memorandum, articles or resolutions creating such shares.
Preference shares have no voting rights and no rights over the profits. However, they have a preferential right over
dividends.
This data field captures the liability component of compound preference share capital (to the extent paid up) and
preference share capital (to the extent paid up) in the nature of liability issued by the company and which is not
expected to be repaid within the next 12 months from the balance sheet date.
This data field captures the value of those companies’ long term preference share capital which have been reported
net of the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

 L IABILITY COMPONENT OF PREFERENCE S HARE APPLICATION MONEY PENDING ALLOTMENT ECP ( NON
858 REFUNDABLE )

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of preference Share application money pending allotment ecp
(non refundable)
Field : liab_comp_pref_share_applic_mon_pending_allot_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM BORROWING FROM BANKS EXCL CURRENT PORTION 859

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowing from banks excl current portion
Field : lt_borr_from_banks_ecp
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of long term borrowings taken by companies from banks, whether secured
or unsecured. Money borrowed by companies from banks for a period of more than 12 months is classified as ’long
term borrowings from banks’.
Companies may borrow from a single bank or a number of banks or from a banking syndicate. This data field
captures long term borrowings taken from all of these sources. However, foreign currency borrowings from banks
are not captured in this field. Instead, they are reported in the field ’Long Term Foreign Currency Borrowings’.
This data field captures long term borrowings from banks irrespective of whether they are secured or otherwise.
The classification of long term bank borrowings as secured and unsecured is sourced from the schedules/notes to
accounts section of companies’ annual reports. Such a classification of long term bank borrowings as secured or
unsecured is captured in this field’s child indicators.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
Since April 2012, all companies apart from banking companies present their financial data in the revised schedule
VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised
schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’ and ’Non-current’
categories.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
total long term bank borrowings which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

860 S ECURED LONG TERM BANK BORROWINGS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term bank borrowings excl current portion
Field : sec_lt_borr_from_banks_ecp
Data Type : Number
Unit : Currency
Description:
This data field stores the outstanding amount of secured long term bank borrowings of a company as on any given
balance sheet date. Long term bank borrowings is defined as borrowings taken from banks for a period of more
than 12 months. The classification of long term bank borrowings as secured and unsecured is available in the
schedules/notes to accounts section of a company’s annual report. This data field captures the secured portion of
such long term borrowings.
Secured loans are defined as loans backed by the security of a pledged asset, the market value of which at any point
in time is never less than the amount of such a loan. Borrowers of secured loans pledge their assets with the lender
as collateral for the loan taken. In the case of default in the repayment of secured loans, the lender has the authority
to sell the pledged assets and thereby recover the amount due.
A company might choose to borrow either from a single bank or a number of banks or from a syndicate of banks.
LOng term borrowings from all of these sources are captured in this data field. However, foreign currency loans
from banks are not included herein. They are captured in the data field ’Long Term Foreign Currency Borrowings’.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VIdo not apply to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised format of
schedule VI, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in schedule VI of
the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI has
mandated the classification of liabilities into ’current’ and ’non-current’ categories for all companies except banking
companies.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
secured long term bank borrowings which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED 861
LONG TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from group entities in banking business excl
current portion
Field : sec_lt_borr_from_banks_gp_cos_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

862 U NSECURED LONG TERM BANK BORROWINGS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term bank borrowings excl current portion
Field : unsec_lt_borr_from_banks_ecp
Data Type : Number
Unit : Currency
Description:
This data field stores the outstanding amount of unsecured long term bank borrowings in the books of a company as
on a balance sheet date. Money borrowed from banks for a period of more than 12 months is classified as long term
borrowings from banks. The classification of a company’s long term bank borrowings as secured and unsecured is
available from the schedules/notes to accounts section of its annual report. This data field stores only the unsecured
portion of a company’s total long term borrowings.
An unsecured loan is one which does not require a borrower to pledge any of his assets with the lender as a collateral
for the said loan. In comparison with secured borrowings, unsecured borrowings have high interest rates, due to
the higher degree of risk associated with it in the absense of a collateral.
A company may borrow either from a single bank or from a number of banks or from a syndicate of banks.
Unsecured long term loans taken from all of these sources are included in this data field. However, unsecured
foreign currency loans from banks are not reported in this data field. They are captured separately under the field
’Unsecured Long Term Foreign Currency Borrowings’.
This field pertains to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to banks. Since this
field has been introduced to capture the additional disclosures made by companies in accordance with the revised
Schedule VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
unsecured long term bank borrowings which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS EXCL CURRENT
PORTION 863

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from group entities in banking business excl
current portion
Field : unsec_lt_borr_from_banks_gp_cos_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

864L ONG TERM BORROWING FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowing from financial institutions including NBFC’s excl current
portion
Field : lt_borr_from_fin_inst_ecp
Data Type : Number
Unit : Currency
Description:
Money borrowed for a period of more than 12 months is classified as long term borrowings. Secured borrowings
are those which are backed by the pledging of the borrower’s assets as collateral. Such a security gives the lender
the right to liquidate such an asset in order to recover his dues in case of a default on the part of the borrower. This
data field stores the total amount of long term borrowings from financial institutions (FIs) other than banks, both
secured as well as unsecured.
SIDBI, HUDCO, NABARD, IFCI and SFCs are some examples of domestic financial institutions. A company may
borrow loans from a single FI or from a number of FIs, or from a syndicate of FIs. Long term borrowings from all
of these sources are included in this data field.
This data field also includes foreign currency rupee loans from financial institutions. Long term foreign currency
loans from financial institutions, however, are captured in a separate field ’Long Term Foreign Currency Bor-
rowings’. The categorisation of long term borrowings from financial institutions into secured and unsecured is
disclosed separately in the schedules/notes to accounts section of companies’ annual reports. Likewise, such a
secured/unsecured classification of long term borrowings from financial institutions is also captured separately.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Starting from the financial year ended March 2012, companies present their financial data in the new disclosure
format of schedule VI of the Companies Act, 1956, which is in accordance with the IFRS requirements. The
revised schedule VI makes it mandatory for companies to broadly classify their liabilities as ’Current liabilities’
and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
long term borrowings from financial institutions which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM FINANCIAL INSTITUTIONAL BORROWINGS INCLUDING NBFC’ S EXCL CURRENT
PORTION 865

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term financial institutional borrowings including NBFC’s excl
current portion
Field : sec_lt_borr_from_fin_inst_ecp
Data Type : Number
Unit : Currency
Description:
Long term borrowings can be defined as those borrowings which have been taken for a period exceeding 12 months.
Secured borrowings are those which are backed by assets owned by a borrower being pledged as a collateral with
the lender, giving the lender the right to liquidate the same in order to recover dues in case of a default. The market
value of such pledged assets is at no point of time lower than the value of the loan taken.
This data field stores the outstanding amount of a company’s secured long term borrowings from financial institu-
tions other than banks. The classification of long term borrowings as secured and unsecured is disclosed separately
in the schedules/notes to accounts section of a company’s annual report.
A company may borrow money from a single financial institution (FI), or from a number of FIs, or from a syndicate
of FIs. SIDBI, HUDCO, NABARD, IFCI and SFCs are some examples of domestic financial institutions.
This data field also includes foreign currency rupee loans from financial institutions. However, long term foreign
currency loans from financial institutions are not captured here. They are recorded separately in the field ’Long
Term Foreign Currency Borrowings’.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since the financial year beginning April 2011, companies present their financial data in the new disclosure format of
schedule VI of the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule
VI makes it mandatory for companies to broadly classify their liabilities as ’Current liabilities’ and ’Non-current
liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
secured long term borrowings from financial institutions that have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

 S ECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S EXCL
866 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from group entities in FI business including
NBFC’s excl current portion
Field : sec_lt_borr_from_fin_inst_gp_cos_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S EXCL
CURRENT PORTION 867

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from financial institutions including NBFC’s
excl current portion
Field : unsec_lt_borr_from_fin_inst_ecp
Data Type : Number
Unit : Currency
Description:
Long term borrowings are those borrowings which have been taken for a period exceeding 12 months. Borrowings
can be secured or unsecured in nature. Secured borrowings are those which are backed by assets owned by a
borrower being pledged as a collateral with the lender, giving the lender the right to liquidate the same in order to
recover dues in case of a default. The market value of such pledged assets is at no point of time lower than the
value of the loan taken.
In contrast, unsecured borrowings are not backed by any security whatsoever, and are therefore risky for the lender.
Hence, they usually command a higher rate of interest, as compensation for the higher risk attached thereto. This
data field stores the outstanding amount of a company’s unsecured long term borrowings from financial institutions
other than banks. The classification of long term borrowings as secured and unsecured is disclosed separately in
the schedules/notes to accounts section of a company’s annual report.
A company may borrow money from a single financial institution (FI), or from a number of FIs, or from a syndicate
of FIs. SIDBI, HUDCO, NABARD, IFCI and SFCs are some examples of domestic financial institutions.
This data field also includes foreign currency rupee loans from financial institutions. However, long term foreign
currency loans from financial institutions are not captured here. They are recorded separately in the field ’Long
Term Foreign Currency Borrowings’.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since the financial year beginning April 2011, companies present their financial data in the new disclosure format of
schedule VI of the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule
VI makes it mandatory for companies to broadly classify their liabilities as ’Current liabilities’ and ’Non-current
liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current portion
from conventional long term items. Accordingly, some companies report the gross value of their long term items
with a separate disclosure of the current portion thereof, while some others show long term items net of the current
portion. Current portion refers to that portion of a conventional long term item that is expected to be paid off within
a period of 12 months from the balance sheet date. This data field captures the value of those companies’ unsecured
long term borrowings from financial institutions that have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

 U NSECURED LONG TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S EXCL
868 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from group entities in FI business including
NBFC’s excl current portion
Field : unsec_lt_borr_from_fin_inst_gp_cos_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM BORROWINGS FROM CENTRAL & STATE GOVT EXCL CURRENT PORTION 869

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings from central & state govt excl current portion
Field : lt_borr_central_state_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowing from central and state governments, which are long term in nature i.e. which have been taken for a
period exceeding 12 months. This field includes all such long term borrowings from governments, whether secured
or otherwise. It includes all borrowings from central, state and local governments.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to aid the development of the public at large, whether in terms of employment, or provision of so-
cial amenities, or rural development, etc. Governments might also lend in order to support loss-making and sick
companies.
Apart from lending of monies, governments may provide assistance or funding to companies in various forms such
as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured here.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since the financial year beginning April 2011, companies present their financial data in the new disclosure format of
schedule VI of the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule
VI makes it mandatory for companies to broadly classify their liabilities as ’Current liabilities’ and ’Non-current
liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
long term borrowings from central & state governments which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

870 S ECURED LONG TERM BORROWINGS FROM CENTRAL & STATE GOVT EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from central & state govt excl current portion
Field : sec_lt_borr_central_state_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowings from central and state governments, which are long term in nature i.e. which have been taken for a
period exceeding 12 months.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. This data field captures such secured long term borrowings of companies
taken from governments.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to aid the development of the public at large, whether in terms of employment, or provision of so-
cial amenities, or rural development, etc. Governments might also lend in order to support loss-making and sick
companies.
Apart from lending of monies, governments may provide assistance or funding to companies in various forms such
as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured here.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to draw out the current portion
of conventional long term items. Accordingly, some companies report the gross value of their long term items with
a separate disclosure of the current portion thereof, while some others show long term items net of the current
portion. Current portion refers to that portion of a conventional long term item that is expected to be paid off within
a period of 12 months from the balance sheet date. This data field captures the value of those companies’ secured
long term borrowings from central & state governments which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS FROM GOVERNMENT OF I NDIA EXCL CURRENT PORTION 871

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from government of India excl current portion
Field : sec_lt_borr_central_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowings from the central government of India, which are long term i.e. which have been taken for a period
exceeding 12 months and secured in nature.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. This data field captures such secured long term borrowings of companies
taken from the central government of India.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to facilitate the welfare of the public at large, whether in terms of employment, or provision of
social amenities, or rural development, etc. Governments might also lend in order to support loss-making and sick
companies. Apart from lending of monies, governments may provide assistance or funding to companies in various
forms such as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured here. This
field captures only secured long term borrowings in terms of monies, that too only from the central government.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
secured long term borrowings from the central government of India, which have been reported net of the current
portion thereof.

ProwessIQ April 15, 2019

872 S ECURED LONG TERM BORROWINGS FROM STATE GOVERNMENTS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings from state governments excl current portion
Field : sec_lt_borr_state_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowings from various state governments, which are long term i.e. which have been taken for a period exceeding
12 months and secured in nature.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. This data field captures such secured long term borrowings of companies
taken from state governments.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to facilitate the welfare of the public at large, whether in terms of employment, or provision of
social amenities, or rural development, etc. Governments might also lend in order to support loss-making and sick
companies. Apart from lending of monies, governments may provide assistance or funding to companies in various
forms such as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured here. This
field captures only secured long term borrowings in terms of monies, exclusively from various state governments.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
secured long term borrowings from various state governments, which have been reported net of the current portion
thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM CENTRAL & STATE GOVT EXCL CURRENT PORTION 873

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from central & state govt excl current portion
Field : unsec_lt_borr_central_state_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
unsecured long term borrowings from central and state governments.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. In contrast, unsecured borrowings do not have the backing of any asset, and
thus involve high risk. As a result, they also command higher rate of interest as compensation for the risk attached.
This data field captures unsecured long term borrowings of companies taken from governments.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to aid the development of the public at large, whether in terms of employment, or provision of so-
cial amenities, or rural development, etc. Governments might also lend in order to support loss-making and sick
companies.
Apart from lending of monies, governments may provide assistance or funding to companies in various forms such
as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured here.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data in this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
unsecured long term borrowings from central and state governments, which have been reported net of the current
portion thereof.

ProwessIQ April 15, 2019

874 U NSECURED LONG TERM BORROWINGS FROM GOVERNMENT OF I NDIA EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from government of India excl current portion
Field : unsec_lt_borr_central_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowings from the central government of India, which are long term i.e. which have been taken for a period
exceeding 12 months and unsecured in nature.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. In contrast, unsecured borrowings do not have the security of borrowers’
assets and are therefore high risk. Consequently, they command a higher rate of interest as compensation for the
higher risk attached thereto. This data field captures unsecured long term borrowings of companies taken from the
central government of India.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to facilitate the welfare of the public at large, whether in terms of employment, or provision of
social amenities, or rural development, etc. Governments might also lend in order to support loss-making and
sick companies. Apart from lending of monies, governments may provide assistance or funding to companies in
various forms such as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured
here. This field only captures unsecured long term borrowings in terms of monies, and only exclusively from the
central government.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI does not apply to them. This field has been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Hence, data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
unsecured long term borrowings from the central government of India, which have been reported net of the current
portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM BORROWINGS FROM STATE GOVERNMENTS EXCL CURRENT PORTION 875

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings from state governments excl current portion
Field : unsec_lt_borr_state_govt_ecp
Data Type : Number
Unit : Currency
Description:
Companies borrow from sources other than banks and financial institutions. This data field captures companies’
borrowings from various state governments, which are long term i.e. which have been taken for a period exceeding
12 months and unsecured in nature.
Borrowings can be secured or unsecured in nature. Secured borrowings are those which are backed by the bor-
rower’s assets. The borrower pledges assets to the lender, giving him the right to liquidate it in order to recover
dues in case of a default in repayment. On the other hand, unsecured borrowings are not backed by any asset,
rendering them high risk in nature. As a result, they command a high rate of interest as compensation for the risk
attached. This data field captures such unsecured long term borrowings of companies taken from state governments.
Governments usually lend to public sector enterprises. They also lend to corporates under various schemes, which
are expected to facilitate the welfare of the public at large, whether in terms of employment, or provision of
social amenities, or rural development, etc. Governments might also lend in order to support loss-making and
sick companies. Apart from lending of monies, governments may provide assistance or funding to companies in
various forms such as grants, subsidies, development funds, tax deferrals, etc. These, however, are not captured
here. This field captures only unsecured long term borrowings in terms of monies, exclusively from various state
governments.
This field is only relevant to non-banking companies, since it is not mandatory for banks to classify their borrowings
into long and short term, viz. the revised schedule VI does not apply to them. This field has been introduced to
capture the additional disclosures made by companies in accordance with the revised Schedule VI format. Hence,
data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current portion
from conventional long term items. Accordingly, some companies report the gross value of their long term items
with a separate disclosure of the current portion thereof, while some others show long term items net of the current
portion. Current portion refers to that portion of a conventional long term item that is expected to be paid off within
a period of 12 months from the balance sheet date. This data field captures the value of those companies’ unsecured
long term borrowings from various state governments, which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

876 L ONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings syndicated across banks & institutions excl current portion
Field : lt_borr_syndicated_banks_inst_ecp
Data Type : Number
Unit : Currency
Description:
Syndicated borrowings involve the coming together of a group of lenders to lend to a single borrower. Such a group
is known as a syndicate. Although syndicates usually consist of banks, a variety of institutional investors can also
participate. Syndicates usually come together to lend when companies require huge funds which can not be met
by a single bank or a single financial institution. In such an arrangement, each bank or financial institution (FI) has
a share in the total borrowings of the company. Banks and FIs do this to spread the risk of lending to one large
borrower.
This data field captures the total value of a company’s long term borrowings syndicated across various banks and
FIs.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of secured bank borrowings or secured financial institutional borrowing, respectively.
Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not necessarily
mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the company as
"syndicated" are reported in this data field.
This field is only relevant to non-banking companies, since it is not mandatory for banks to classify their borrowings
into long and short term, viz. the revised schedule VI does not apply to them. This field has been introduced to
capture the additional disclosures made by companies in accordance with the revised Schedule VI format. Hence,
data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
total long term borrowings syndicated across banks & institutions, which have been reported net of the current
portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS 877
EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term borrowings syndicated across banks & institutions excl current
portion
Field : sec_lt_borr_syndicated_banks_inst_ecp
Data Type : Number
Unit : Currency
Description:
Usually, when companies require huge funds that can not be met by a single bank or a single financial institution
(FI), a group/consortium of banks/FIs come together to lend. Such a group is known as a syndicate. Although
syndicates usually consist of banks, a variety of institutional investors can also participate. In such an arrangement,
each bank or financial institution (FI) has a share in the total borrowings of the company. Banks and FIs do this to
spread the risk of lending to one large borrower.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of secured bank borrowings or secured financial institutional borrowing, respectively.
Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not necessarily
mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the company as
"syndicated" are reported in this data field.
This data field captures the total value of a company’s secured long term borrowings syndicated across various
banks and FIs. Secured borrowings are those which are backed by a borrower’s assets. They give the lender the
right to liquidate the said assets in order to recover dues, in the event of a default in repayment.
This field is only relevant to non-banking companies, since it is not mandatory for banks to classify their borrowings
into long and short term, viz. the revised schedule VI does not apply to them. This field has been introduced to
capture the additional disclosures made by companies in accordance with the revised Schedule VI format. Hence,
data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current
portion from conventional long term items. Accordingly, some companies report the gross value of their long term
items with a separate disclosure of the current portion thereof, while some others show long term items net of the
current portion. Current portion refers to that portion of a conventional long term item that is expected to be paid
off within a period of 12 months from the balance sheet date. This data field captures the value of those companies’
secured long term borrowings syndicated across banks & institutions, which have been reported net of the current
portion thereof.

ProwessIQ April 15, 2019

 U NSECURED LONG TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS EXCL CURRENT
878 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term borrowings syndicated across banks & institutions excl
current portion
Field : unsec_lt_borr_syndicated_banks_inst_ecp
Data Type : Number
Unit : Currency
Description:
Usually, when companies require huge funds that can not be met by a single bank or a single financial institution
(FI), a group/consortium of banks/FIs come together to lend. Such a group is known as a syndicate. Although
syndicates usually consist of banks, a variety of institutional investors can also participate. In such an arrangement,
each bank or financial institution (FI) has a share in the total borrowings of the company. Banks and FIs do this to
spread the risk of lending to one large borrower.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of secured bank borrowings or secured financial institutional borrowing, respectively.
Where companies just provide a composite disclosure of loans taken from banks and FIs, it does not necessarily
mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by the company as
"syndicated" are reported in this data field.
Secured borrowings are those which are backed by a borrower’s assets. They give the lender the right to liquidate
the said assets in order to recover dues, in the event of a default in repayment. In contrast, unsecured borrowings
are not backed by any security, and are therefore risky. As a result, they carry a higher rate of interest in order
to compensate for the risk attached. This data field captures the total value of a company’s unsecured long term
borrowings syndicated across various banks and FIs.
This field is only relevant to non-banking companies, since it is not mandatory for banks to classify their borrowings
into long and short term, viz. the revised schedule VI does not apply to them. This field has been introduced to
capture the additional disclosures made by companies in accordance with the revised Schedule VI format. Hence,
data pertaining to this format is available only post-March 2011.
Since April 2012, companies are required to present their financial data in the new disclosure format of schedule VI
of the Companies Act, 1956, which is in accordance with the IFRS requirements. Therefore, such data is usually
available from the financial year 2011-12 onwards. The revised schedule VI makes it mandatory for companies to
broadly classify their liabilities as ’Current liabilities’ and ’Non-current liabilities’.
In the light of the new guidelines of the revised schedule VI, companies are expected to segregate the current portion
from conventional long term items. Accordingly, some companies report the gross value of their long term items
with a separate disclosure of the current portion thereof, while some others show long term items net of the current
portion. Current portion refers to that portion of a conventional long term item that is expected to be paid off within
a period of 12 months from the balance sheet date. This data field captures the value of those companies’ unsecured
long term borrowings syndicated across banks & institutions, which have been reported net of the current portion
thereof.

April 15, 2019 ProwessIQ

L ONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS ( ECP ) 879

Table : Annual Financial Statements (IND-AS)

Indicator : Long term debentures and bonds excl equity component of convt deb & bonds
(ecp)
Field : lt_deb_bonds_excl_eqty_comp_convt_deb_ecp
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities. Bonds / debentures can be
partly, fully or optionally convertible into equity shares or these may be non-convertible in nature. These may be
secured or unsecured. In case of secured debentures or bonds, the holders have a lien over the company’s specific
assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures are unsecured.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument. For compound financial
instruments that have both equity as well as liability component, Ind AS 32 requires splitting the two components
and separately recognizing equity component of compound financial instrument . Such equity component is re-
quired to be presented as a part of Other Equity . On the other hand, the liability component of compound financial
instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of total paid up value of compound long term debenture and long
term debentures entirely in the nature of liability issued by the company which is not expected to be repaid within
the next 12 months from the balance sheet date while its equity component is captured under Equity component of
convertible debt/bonds/notes reserve .
This data field captures the value of those companies’ long term debentures & bonds which have been reported net
of the current portion thereof.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

880
S ECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term debentures and bonds excl equity component of convt deb &
bonds (ecp)
Field : sec_lt_deb_bonds_excl_eqty_comp_convt_deb_ecp
Data Type : Number
Unit : Currency
Description:

A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.

Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.

Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.

Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.

• Non- current financial liabilities

• Current financial liabilities

• Equity

Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.

For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .

This data field captures

• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds

• which is not expected to be repaid within the next 12 months from the balance sheet date

• and only secured portion of it.

This data field captures the value of those companies’ secured long term debentures & bonds which have been
reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS ( ECP
881)

This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

882 S ECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term non-convertible debentures and bonds excl current portion
Field : sec_lt_non_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
The classification of long term debentures and bonds as secured and unsecured is disclosed separately in the sched-
ules/notes to accounts section of companies’ annual reports. The secured portion of such borrowings is captured in
this data field. This data field stores the total secured non-convertible debentures and bonds issued for a period of
more than 12 months.
Unlike convertible debentures, non-convertible debentures (NCDs) are those debentures which are not convertible
to equity shares on maturity. Till maturity, these debentures earn regular income in the form of interest and upon
maturity the issuing company redeems them. As compared to convertible debentures, NCDs generally attract higher
interest rates. According to the Issuance of Non-Convertible Debentures (Reserve Bank) Directions, 2010, an NCD
refers to a debt instrument issued by corporates (including NBFCs) with original or initial maturity up to one year,
and issued by way of private placement. The directions also state that non-convertible debentures should not be
issued for maturities of less than 90 days from the date of issue.
NCDs may be issued to and held by individuals, banks, Primary Dealers (PDs), other corporate bodies including
insurance companies and mutual funds registered or incorporated in India and unincorporated bodies, Non-Resident
Indians (NRIs) and Foreign Institutional Investors (FIIs).
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
the Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ’Current liabilities’ and ’Non-current liabilities’.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term non-convertible debentures and bonds which have been reported
net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM ZERO INTEREST BONDS EXCL CURRENT PORTION 883

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term zero interest bonds excl current portion
Field : sec_lt_zero_interest_bonds_ecp
Data Type : Number
Unit : Currency
Description:
Zero interest bonds are debt instruments that do not carry any interest payment until maturity. However, these
bonds are issued at a discount to the face value and redeemed for its full face value at maturity.
Zero coupon bonds are also termed as discount bonds or deep discount bonds because they are issued at a discount
to the face value.
This data field captures the value of non-current portion of secured long term zero interest bonds issued by a
company, i.e. it excludes the value of bonds that are due for redemption within 12 months from the balance sheet
date. It is termed as ‘secured long term zero interest bonds excluding current portion’ in Prowess.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies segregate the current portion from conventional long term items in their balance sheet. Accordingly,
some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion.
This data field captures the value of those companies’ secured long term zero interest bonds, which have been
reported as a net figure, after excluding the current portion thereof. In case a company reports gross value of its
long term items with a separate disclosure of the current portion, Prowess deducts the current portion and reports
the net value in this data field.

ProwessIQ April 15, 2019

 L IABILITY COMPONENT OF S ECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS EXCL CURRENT
884 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term convertible debentures and bonds excl
current portion
Field : liab_comp_sec_lt_convertible_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF S ECURED LONG TERM FULLY CONVERTIBLE DEBENTURES AND BONDS EXCL
CURRENT PORTION 885

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term fully convertible debentures and bonds
excl current portion
Field : liab_comp_sec_lt_fully_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L IABILITY COMPONENT OF S ECURED LONG TERM PARTLY CONVERTIBLE DEBENTURES AND BONDS EXCL
886 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term partly convertible debentures and bonds
excl current portion
Field : liab_comp_sec_lt_partly_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF S ECURED LONG TERM OPTIONALLY CONVERTIBLE DEBENTURES AND BONDS
EXCL CURRENT PORTION 887

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of Secured long term optionally convertible debentures and
bonds excl current portion
Field : liab_comp_sec_lt_optionally_convert_deb_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 U NSECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS
888 ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term debentures and bonds excl equity component of convt deb &
bonds (ecp)
Field : unsec_lt_deb_bonds_excl_eqty_comp_convt_deb_ecp
Data Type : Number
Unit : Currency
Description:

A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.

Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.

Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.

Under Ind AS scenario, total amount of long term debenture need to be presented under following section as per
its nature,timing and characteristics.

• Non- current financial liabilities

• Current financial liabilities

• Equity

Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.

For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .

This data field captures

• liability component of total paid up value of compound long term debenture and long term debentures en-
tirely in the nature of liability issued by the company while its equity component is captured under Equity
component of Secured long term convertible debentures and bonds

• which is not expected to be repaid within the next 12 months from the balance sheet date

• and only unsecured portion of it.

This data field captures the value of those companies’ unsecured long term debentures & bonds which have been
reported net of the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS
( ECP ) 889

This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

 L IABILITY COMPONENT OF UNSECURED LONG TERM CONVERTIBLE DEBENTURES AND BONDS EXCL
890 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of unsecured long term convertible debentures and bonds
excl current portion
Field : liab_comp_unsec_lt_convertible_deb_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM NON - CONVERTIBLE DEBENTURES AND BONDS EXCL CURRENT PORTION 891

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term non-convertible debentures and bonds excl current portion
Field : unsec_lt_non_convertible_deb_bonds_ecp
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Debentures and bonds are fixed income debt instruments, issued by companies
in order to raise funds. They are either issued at a discount to their face value or are redeemed at a premium. They
can carry a fixed or variable interest rates or coupons.
There are infinite varieties of debentures and bonds. One variant is a convertible debenture. These, at some
predetermined time, get converted, either fully or partly, into ordinary shares of the company. Debentures that
are not convertible into ordinary shares of the company are termed as non-convertible debentures. This data field
captures the outstanding value of such non convertible debentures and bonds which are unsecured in nature and
have a maturity period exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. This data field captures the value of unsecured long term
non-convertible debentures and bonds.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures made by companies in accordance with the revised Schedule
VI format, data is available only post-March 2011.
Since April 2012, companies present their financial data in the new disclosure format given in the Schedule VI of
The Companies Act, 1956, which is in accordance with the IFRS requirements. The revised schedule VI makes it
mandatory for companies to broadly classify liabilities as ’Current liabilities’ and ’Non-current liabilities’.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured long term non-convertible debentures and bonds, s which have been
reported net of the current portion thereof.

ProwessIQ April 15, 2019

892 L ONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term foreign currency borrowings excl equity component of convt bonds
(ecp)
Field : lt_frgn_curr_borr_excl_eqty_comp_bond_ecp
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures liability component of foreign currency borrowings & foreign currency borrowings entirely
in nature of liability and which is not expected to be repaid within the next 12 months from the balance sheet date
while its equity component is captured in Equity component of convertible debt/bonds/notes reserve .
This data field captures the value of those companies’ long term foreign currency borrowings which have been
reported net of the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS
( ECP ) 893

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency borrowings excl equity component of convt
bonds (ecp)
Field : sec_lt_frgn_curr_borr_excl_eqty_comp_bond_ecp
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of lia-
bility while its equity component is captured under Equity component of secured long term foreign currency
convertible bonds .
• which is not expected to be repaid within the next 12 months from the balance sheet date
• and only secured portion of it.
This data field captures the value of those companies’ secured long term foreign currency borrowings which have
been reported net of the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

ProwessIQ April 15, 2019

 S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS
894 ( ECP )

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS ( ECP ) 895

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency non-convertible bonds (ecp)
Field : sec_lt_frgn_curr_non_conv_bonds_ecp
Data Type : Number
Unit : Currency
Description:
Foreign currency non-convertible bonds are debt instruments/bonds which are issued by Indian companies in for-
eign currency. Unlike foreign Currency Convertible Bonds (FCCBs), the holder of these bonds do not have an
option to convert them into ordinary shares of the issuer company.
This data field captures the value of non-current portion of secured long term foreign currency non-convertible
bonds issued by a company, i.e. it excludes the value of bonds that are due for redemption within 12 months from
the balance sheet date. This is an additional information field under secured long term foreign currency borrowing
excluding current portion.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies segregate the current portion from conventional long term items in their balance sheet. Accordingly,
some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion.
This data field captures the value of those companies’ secured long term foreign currency non-convertible bonds,
which have been reported as a net figure, after excluding the current portion thereof. In case a company reports
gross value of its long term items with a separate disclosure of the current portion, Prowess deducts the current
portion and reports the net value in this data field.

ProwessIQ April 15, 2019

896 L IABILITY COMPONENT OF SECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of secured long term foreign currency convertible bonds (ecp)
Field : liab_comp_sec_lt_frgn_curr_convert_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS ( ECP ) 897

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign currency borrowings excluding bonds (ecp)
Field : sec_lt_foreign_currency_borr_excl_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

898 S ECURED LONG TERM ECB S EXCLUDING BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term ECBs excluding bonds (ecp)
Field : sec_lt_ecb_excl_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED LONG TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT ( ECP ) 899

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term foreign supplier’s/buyer’s credit (ecp)
Field : sec_lt_foreign_suppl_crd_ecp
Data Type : Number
Unit : Currency
Description:
Foreign suppliers’ credit can be defined as credit for imports into India extended to a buyer by overseas suppliers,
against a guarantee. Secured credit granted by foreign suppliers of plant and machinery or other capital goods is
captured in this data field.
Suppliers’ credit is different from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. Suppliers’ credit is generally obtained for
capital goods.
In many cases, this line of supplier credit may be structured in a manner that calls for the importer to pay a
percentage of the total contract price up front, and issue some type of promissory note to the supplier for the
remainder of the outstanding balance. The importer may also arrange a delayed draft to settle the difference, with
the draft set to clear the importer’s bank account at a specified future date.
Usually suppliers’ credit is payable within a year. However, when the quantum of capital goods is high and the
amount is huge, the credit period may extend to beyond a year. This is particularly in the case of sectors like power
and telecommunication where large and costly machinery is bought and where installation of such machinery takes
a long time.
When such foreign suppliers’ credit is reported as secured and for a period of more than 12 months, CMIE reports
it in this data field. On the other hand, in case the company has not classified foreign suppliers’ credit as secured or
unsecured then the same is reported as "foreign suppliers’ credit" under unsecured borrowings and not as secured.
Domestic suppliers’ credit is not a part of this data field but is reported separately.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. In other words, it
requires the separate disclosure of long term and short term borrowings.
This field is one among the many introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’ long
term foreign suppliers’ credit, which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

 U NSECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS
900 ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency borrowings excl equity component of convt
bonds (ecp)
Field : unsec_lt_frgn_curr_borr_excl_eqty_comp_bond_ecp
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Non- current financial liabilities
• Current financial liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of liabil-
ity while its equity component is captured under Equity component of unsecured long term foreign currency
convertible bonds
• which is not expected to be repaid within the next 12 months from the balance sheet date
• and only unsecured portion of it.
This data field captures the value of those companies’ unsecured long term foreign currency borrowings which
have been reported net of the current portion thereof.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

April 15, 2019 ProwessIQ

U NSECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS
( ECP ) 901

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

902 U NSECURED LONG TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency non-convertible bonds (ecp)
Field : unsec_lt_frgn_curr_non_conv_bonds_ecp
Data Type : Number
Unit : Currency
Description:
Foreign currency non-convertible bonds are debt instruments/bonds which are issued by Indian companies in for-
eign currency. Unlike foreign Currency Convertible Bonds (FCCBs), the holder of these bonds do not have an
option to convert them into ordinary shares of the issuer company.
This data field captures the value of non-current portion of unsecured long term foreign currency non-convertible
bonds issued by a company, i.e. it excludes the value of bonds that are due for redemption within 12 months
from the balance sheet date. This is an additional information field under ’Unsecured long term foreign currency
borrowing excluding current portion’.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a
period of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI,
companies segregate the current portion from conventional long term items in their balance sheet. Accordingly,
some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion.
This data field captures the value of those companies’ secured long term foreign currency non-convertible bonds,
which have been reported as a net figure, after excluding the current portion thereof. In case a company reports
gross value of its long term items with a separate disclosure of the current portion, Prowess deducts the current
portion and reports the net value in this data field.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF UNSECURED LONG TERM FOREIGN CURRENCY CONVERTIBLE BONDS ( ECP ) 903

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of unsecured long term foreign currency convertible bonds
(ecp)
Field : liab_comp_unsec_lt_frgn_curr_convert_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

904 U NSECURED LONG TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign currency borrowings excluding bonds (ecp)
Field : unsec_lt_foreign_currency_borr_excl_bonds_ecp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED LONG TERM ECB S EXCLUDING BONDS ( ECP ) 905

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term ECBs excluding bonds (ecp)
Field : unsec_lt_ecb_excl_bonds_ecp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

906 U NSECURED LONG TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term foreign supplier’s/buyer’s credit (ecp)
Field : unsec_lt_foreign_suppl_crd_ecp
Data Type : Number
Unit : Currency
Description:
This data field captures the value of credit granted by foreign suppliers of plant and machinery or other capital
goods to a company, which is long term and unsecured in nature. Suppliers’ credit is distinct from sundry creditors,
the difference being the nature of goods that have been supplied.
Usually suppliers’ credit is payable within an year, however, when the quantum of capital goods supplied and the
amount involved is large, the credit period may extend beyond one year. This is particularly so in the case of
sectors like power and telecommunication where large and costly machinery is bought and where installation of
such machinery takes a long time.
Unsecured foreign suppliers’ credit would mean credit which is not backed by a lien on the assets of the beneficiary
of the credit (the company). The absence of any security means that such a credit is high risk. In case the company
has not classified foreign suppliers’ credit as secured or unsecured then the same is reported in this data field,
provided it is not payable within a period of one year from the balance sheet date.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. In other words, it requires the separate disclosure of long term and
short term borrowings. This field is one among the many introduced to capture the additional disclosures made by
companies in accordance with the revised Schedule VI format. Such data is usually available from the financial
year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’
unsecured long term foreign suppliers’ credit which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

OF WHICH : UNSECURED LONG TERM FOREIGN CURRENCY SUB - ORDINATED DEBT ( ECP ) 907

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : unsecured long term foreign currency sub-ordinated debt (ecp)
Field : unsec_lt_frgn_curr_subord_debt_ecp
Data Type : Number
Unit : Currency
Description:
Debt financing by corporates includes senior debt (from commercial banks) and sub-ordinated debt. A sub-
ordinated debt is a loan (through the issue of bonds / debentures) that ranks below other loans with regards to
claims on assets or earnings of the issuer for the payment of interest and principal. In the case of default, lenders
wouldn’t get paid out until after the senior debtholders were paid in full. Therefore, the lender’s risk in subordinate
financing is higher than that of senior debt lenders because the claim on assets is lower.
Since sub-ordinated debt lenders assume higher risk, they charge higher interest than senior debt lenders. Many
times sub-ordinated debt includes equity features, where the lender also receives some rights to acquire equity, to
further compensate the lenders for the additional risk and lack of asset security.
This data field captures the value of the non-current portion of long term foreign currency sub-ordinated debt raised
by a company, i.e. sub-ordinated debt with a maturity period of more than 12 months. It is termed as ‘unsecured
long term foreign currency sub-ordinated debt excl current portion’ in Prowess.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion.
This data field captures the value of those companies’ unsecured long term foreign currency sub-ordinated debt,
which has been reported as a net figure, after excluding the current portion thereof. In case a company reports a
gross value of its long term items with a separate disclosure of the current portion, Prowess deducts the current
portion and reports the net figure in this data field.

ProwessIQ April 15, 2019

 L ONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) EXCL CURRENT
908 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans from promoters, directors and shareholders (individuals) excl
current portion
Field : lt_loans_from_promoters_ecp
Data Type : Number
Unit : Currency
Description:
Sometimes, promoters, directors and shareholders of companies provide loans to the company. Such loans are
usually unsecured in nature. This data field captures both secured and unsecured long term loans provided by
promoters, directors and shareholders of a company. It therefore represents the total outstanding value of long term
loans sourced from promoters, directors and shareholders in their individual capacities.
If the promoter of a company is a business entity and not an individual, then the loans provided by such an entity are
captured elsewhere. In this data field, only loans provided by promoters, directors and shareholders as individuals
is captured.
This data field is relevant only for companies other than banks, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
need to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term borrowings from promoters, directors and shareholders, which have been reported net
of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) EXCL
CURRENT PORTION 909

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from promoters, directors and shareholders (individuals)
excl current portion
Field : sec_lt_loans_from_promoters_ecp
Data Type : Number
Unit : Currency
Description:
The outstanding value of secured long term loans taken by the company from its promoters, directors and share-
holders is reported in this data field. By default, such loans are unsecured in nature. Therefore, only if a company
explicitly specifies that these loans are secured, then they are captured in this data field.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
The amount captured in this data field is restricted to such loans taken from promoters, directors or shareholders in
their capacities as individuals, and not from business entities. If the promoter or shareholder is a company then it
is reported under loan from group and associate companies and not under this field.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
need to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured long term loans from promoters, directors and shareholders, which have been reported
net of the current portion thereof.

ProwessIQ April 15, 2019

 U NSECURED LONG TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) EXCL
910 CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from promoters, directors and shareholders
(individuals) excl current portion
Field : unsec_lt_loans_from_promoters_ecp
Data Type : Number
Unit : Currency
Description:
Any unsecured long term loan taken by a company from its promoters/directors/shareholders, where such pro-
moters, directors and shareholders are individuals, is captured in this data field. If the promoter or shareholder is
another business entity, then the loan is classified as a loan from group and associate companies and not as loan
from promoters/directors/shareholders.
Generally, such loans are unsecured and are reported in this data field by default. However, if a company specifies
that these loans are secured then they are reported in a similar data field under secured borrowings.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured loans are not backed by any security. Hence, they are high risk and command a
higher rate of interest in order to compensate for the risk attached.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings. This field is one among the many that have been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ unsecured long term loans from promoters, directors and shareholders which have been reported
net of the current portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM INTER - CORPORATE LOANS EXCL CURRENT PORTION 911

Table : Annual Financial Statements (IND-AS)

Indicator : Long term inter-corporate loans excl current portion
Field : lt_corporate_loans_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken on a long term basis, net of the current portion.
The Prowess database captures secured and unsecured long term inter-corporate borrowings separately. This data
field is the sum of these two and it therefore represents the total outstanding long term inter-corporate loans of the
company.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
need to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term inter-corporate loans which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

912 S ECURED LONG TERM INTER - CORPORATE LOANS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term inter-corporate loans excl current portion
Field : sec_lt_corporate_loans_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken on a long term basis. The Prowess database
captures secured and unsecured long term inter-corporate borrowings separately. This data field pertains to the
total outstanding value of secured long term inter-corporate loans, net of the current portion thereof.
Secured long term borrowings by the company from business enterprises, excluding banks and financial institutions,
are captured in this data field. These inter-corporate loans exclude loans taken from individuals and from banks
and financial institutions. They include only those secured borrowings that are sourced from business enterprises
for a period of more than 12 months. These could include loans from subsidiaries, group or associate companies
as well.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ secured long term inter-corporate loans which have been reported net of the current portion
thereof.
Secured long term inter-corporate loans can be sub-classified into loans taken from subsidiary companies, from
group and associate business enterprises, and from other business enterprises. Accordingly, this data field has three
sub-categories.

April 15, 2019 ProwessIQ

S ECURED LONG TERM LOANS FROM SUBSIDIARY COMPANIES EXCL CURRENT PORTION 913

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from subsidiary companies excl current portion
Field : sec_lt_loans_from_subs_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced from either subsidiary
companies, from group companies & associated business enterprises, or from any other company. This data field
captures secured inter-corporate loans that have been taken by a company on a long term basis, from its subsidiary
companies.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured long term loans from subsidiary companies which have been reported net of the current
portion thereof.

ProwessIQ April 15, 2019

914
S ECURED LONG TERM LOANS FROM GROUP AND ASSOC . BUSINESS ENTERPRISES EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from group and assoc. business enterprises excl current
portion
Field : sec_lt_loans_from_assoc_ent_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. This data
field captures secured inter-corporate loans that have been taken by a company on a long term basis, from other
companies belonging to the same business group/other associate business enterprises.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term loans from group and associate business enterprises, which have
been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM LOANS FROM OTHER BUSINESS ENTERPRISES EXCL CURRENT PORTION 915

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term loans from other business enterprises excl current portion
Field : sec_lt_loans_from_oth_ent_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company.
This data field captures secured inter-corporate loans that have been taken by a company on a long term basis, from
companies that are neither subsidiaries nor group companies & associated business enterprises.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the secured portion of long term loans from other business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term inter-corporate loans from sources other than subsidiary companies
or group/associated business enterprises, which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

916 U NSECURED LONG TERM INTER - CORPORATE LOANS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term inter-corporate loans excl current portion
Field : unsec_lt_corporate_loans_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. This data field captures inter-corporate loans
that have been taken on a long term basis, i.e. for a period exceeding 12 months. The Prowess database cap-
tures secured and unsecured long term inter-corporate borrowings separately. This data field pertains to the total
outstanding value of unsecured long term inter-corporate loans.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any security. Hence, they are high risk and command
a high rate of interest as compensation for the risk attached.
This data field stores the outstanding value of unsecured long term borrowings by the company from business
enterprises, excluding banks and financial institutions. These include loans from subsidiaries, group or associate
companies. However, loans taken from banks and financial institutions are not included here, since they are cap-
tured separately.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ unsecured long term inter-corporate loans which have been reported net of the current portion
thereof.
Inter-corporate loans can be sub-classified into loans taken from subsidiary companies, from group and associate
business enterprises, and from other business enterprises. Accordingly, unsecured long term inter-corporate loans
have three sub-categories.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM LOANS FROM SUBSIDIARY COMPANIES EXCL CURRENT PORTION 917

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from subsidiary companies excl current portion
Field : unsec_lt_loans_from_subs_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They include loans sourced from subsidiary
companies and from group companies & associated business enterprises.
This data field captures unsecured loans that have been taken by a company from its subsidiaries on a long term
basis, i.e. for a period exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. This data field captures a company’s unsecured long
term loans from its subsidiaries.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ unsecured long term loans from subsidiary companies which have been reported net of the
current portion thereof.

ProwessIQ April 15, 2019

 U NSECURED LONG TERM LOANS FROM GROUP & ASSOCIATE BUSINESS ENTERPRISES EXCL CURRENT
918 PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from group & associate business enterprises excl
current portion
Field : unsec_lt_loans_from_assoc_ent_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are, simply put, loans provided by one company to another. They can be sourced from any
company, including subsidiary companies, or group companies & associated business enterprises. This data field
captures unsecured inter-corporate loans that have been taken by a company on a long term basis, from other
companies belonging to the same business group/other associate business enterprises. Loans taken from banks and
financial institutions are not included here, since they are captured separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached. This data field captures a company’s unsecured long term loans from its
group and associate business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ unsecured long term loans from group and associated business enterprises which
have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM LOANS FROM OTHER BUSINESS ENTERPRISES EXCL CURRENT PORTION 919

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term loans from other business enterprises excl current portion
Field : unsec_lt_loans_from_oth_ent_ecp
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are simply defined as loans taken by a company from another. They can be sourced from any
company, including subsidiary companies, or from group companies & associated business enterprises.
This data field captures unsecured loans that have been taken by a company on a long term basis, i.e. for a period
exceeding 12 months, from companies that are neither subsidiaries nor group companies & associated business
enterprises. Loans taken from banks and financial institutions are also not included here, since they are captured
separately.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached. This data field captures the value of a company’s unsecured long term
inter-corporate loans from sources other than subsidiaries and group/associated business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current por-
tion thereof, while some others show long term items net of the current portion. This data field captures the
value of those companies’ unsecured long term inter-corporate loans from sources other than subsidiaries and
group/associated enterprises, which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

920 L ONG TERM DEFERRED CREDIT EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deferred credit excl current portion
Field : lt_deferred_credit_ecp
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities, usually pertaining to cap-
ital expenditures and payments due to the government. Such credits are usually granted by government authorities
for industrial promotion or backward area development or by suppliers of plant and machinery or other capital
goods. Long term deferred credit is usually repayable over a period exceeding one year.
Deferred credit pertaining to sales tax liabilities, more commonly referred to as sales tax deferral, is the most com-
mon form of deferred credit. It involves the government permitting a company to postpone its sales tax payments
for a block of years. The sales tax liability for the said years is accumulated and shown as Sales Tax Deferred in
the company’s balance sheet. The payment of this liability commences after an agreed moratorium period lapses.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly of plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. Prowess already
captures foreign suppliers’ credit separately, and hence it does not fall within our purview of ’deferred credit’.
Instead, it falls under ’foreign currency borrowings’.
Deferred credit is usually unsecured in nature. Hence, unless a company specifically states that a particular deferred
credit is secured, Prowess captures it as unsecured debt.
This data field represents the sum of secured and unsecured long term deferred credit. It is relevant for all companies
other than banks, since banks are not required to adhere to the revised schedule VI of the Companies Act, 1956.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ long term deferred credit which has been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED LONG TERM DEFERRED CREDIT EXCL CURRENT PORTION 921

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term deferred credit excl current portion
Field : sec_lt_deferred_credit_ecp
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues to the government. Such
credits are usually granted by the government authorities for industry promotion or backward area development or
by suppliers of plant and machinery or other capital goods. Long term deferred credit would essentially mean
liabilities which are allowed a deferment of a period exceeding one year.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is reported in this data field accordingly. This data field is used to capture the value of long
term deferred credit which has been expressly classified by a company to be secured in nature.
Deferred credit for sales tax, more commonly referred to as sales tax deferral, is the most common form of deferred
credit. Here, the government permits a company to postpone its sales tax payments for a block of years. The sales
tax liability for the said years is accumulated and shown as Sales Tax Deferred in the company’s balance sheet. The
payment of this liability commences after the moratorium period gets over.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. However, it should
be noted that foreign suppliers’ credit is excluded from the purview of this data field, since it is captured separately,
under the group ’foreign currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the segregation of assets and liabilities into current and non-current portions. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term deferred credit which has been reported net of the current portion
thereof.

ProwessIQ April 15, 2019

922 S ECURED LONG TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term domestic supplier’s/buyer’s credit excl current portion
Field : sec_lt_domestic_suppliers_credit_ecp
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit generally relates to credit for imports into India extended by overseas suppliers or financial in-
stitutions outside India. However, there are cases of credit extended by domestic suppliers as well. Where "seed
money" to launch the business is needed to cover costs related to equipment, fixtures, supplies, among others, buy-
ers might seek to finance their start-ups with the help of suppliers’ credit. Many suppliers have developed credit
programs whereby they provide goods on credit, to be re-paid with interest, over a specified period. This reduces
an enterprise’s need for short-term loans from banks.
Long term domestic suppliers’ credit falls under the head ’long term deferred credit’. ’Foreign suppliers’ credit’ is
recorded separately, under ’Foreign currency borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. The facility to make payment at a deferred
date is availed in the normal course of business with no extra cost.
Suppliers’ credit, on the other hand, is in the nature of a loan for capital goods. Normally suppliers’ credit is payable
within a year. However, when the quantum of capital goods supplied and the amount involved is large, the credit
period may extend beyond one year. This is particularly so in the case of sectors like power and telecommunication
where large and costly machinery is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s long term domestic suppliers’ credit, which is secured by a lien
on the company’s assets. It includes secured long term credit granted by domestic suppliers of plant and machinery
or other capital goods. It captures suppliers credit from domestic suppliers alone.
In case the company has not classified suppliers’ credit as secured or unsecured then the same is reported by CMIE
as "suppliers’ credit" under unsecured long/short term borrowings respectively, and not here.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ secured long term domestic suppliers’ credit which has been reported net of the
current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED LONG TERM DEFERRED CREDIT EXCL CURRENT PORTION 923

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term deferred credit excl current portion
Field : unsec_lt_deferred_credit_ecp
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues to the government.
Deferred credits are usually granted by the government authorities for industry promotion or backward area devel-
opment or by suppliers of plant and machinery or other capital goods. Long term deferred credit would essentially
mean liabilities which are allowed a deferment of a period exceeding one year.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is captured accordingly. This data field is used to capture the value of unsecured long term
deferred credit.
Deferred credit for sales tax (commonly referred to as sales tax deferral) is the most common example of deferred
credit. It involves the government permitting a company to postpone its sales tax payments for a block of years.
The sales tax liability for the said years is accumulated and shown as ’Sales Tax Deferred’ in the company’s balance
sheet. The payment of this liability commences after the agreed moratorium period lapses.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to clear dues if the amount involved is large. However, foreign suppliers’
credit is excluded from the purview of this data field, since it is captured separately, under the group ’foreign
currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. It applies to all companies, except banks. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ unsecured long term deferred credit which has been reported net of the current portion thereof.

ProwessIQ April 15, 2019

924 U NSECURED LONG TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term domestic supplier’s/buyer’s credit excl current portion
Field : unsec_lt_domestic_suppliers_credit_ecp
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit usually pertains to credit on imports extended by overseas suppliers or financial institutions outside
India. However, there are certain cases of credit being extended by domestic suppliers as well. Buyers might seek
to cover costs related to equipment, fixtures, supplies, among others, for their start-up businesses, with the help
of suppliers’ credit. Many suppliers have developed credit programs whereby they provide goods on credit, to be
re-paid with interest, over a specified period. This reduces an enterprise’s reliance on banks for short-term loans.
Long term domestic suppliers’ credit falls under the head ’long term deferred credit’. ’Foreign suppliers’ credit’,
on the other hand, is recorded separately, under ’Foreign currency borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. Here, credit is availed in the normal course
of business with no extra cost.
On the other hand, suppliers’ credit is in the nature of a loan for capital goods. Although it is usually payable within
a year, it can extend to beyond a year when the quantum of capital goods supplied and the amount involved is large.
This is particularly so in the case of sectors like power and telecommunication where large and costly machinery
is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s long term domestic suppliers’ credit, which are not secured by a
charge on the company’s assets.
In case the company has not classified suppliers’ credit as secured or unsecured then the same is reported by CMIE
as unsecured.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. It applies to all companies, except banks. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Some companies report the gross
value of their long term items with a separate disclosure of the current portion thereof, while some others show
long term items net of the current portion. This data field captures the value of those companies’ unsecured long
term domestic suppliers’ credit, which has been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND DUE ( LONG TERM ) ON BORROWINGS EXCL CURRENT PORTION 925

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on borrowings excl current portion
Field : lt_int_accr_due_borr_ecp
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures Interest accrued and due (long term) on borrowings excl current portion.

ProwessIQ April 15, 2019

926 I NTEREST ACCRUED AND DUE ( LONG TERM ) ON SECURED BORROWINGS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on secured borrowings excl current portion
Field : lt_int_accr_due_sec_borr_ecp
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued & due. These are reported in this data field.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they command a high rate of interest
as compensation for the risk attached.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets &
liabilities into current & non-current portions. Accordingly, companies report the current portion & non-current
portion of the long term borrowings, separately.
This data field captures the amount of interest accrued & due on long term borrowings which are both secured
excluding current portion.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND DUE ( LONG TERM ) ON UNSECURED BORROWINGS EXCL CURRENT PORTION 927

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due (long term) on unsecured borrowings excl current portion
Field : lt_int_accr_due_unsec_borr_ecp
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures Interest accrued and due on on unsecured long term borrowings excluding current portion.

ProwessIQ April 15, 2019

928 L ONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term maturities of finance lease obligations excl current portion
Field : lt_mat_fin_lease_obligations_ecp
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
This data field stores the outstanding value of the non-current portion of finance lease obligations. Thus, the amount
of lease obligations due for payment within 12 months from the balance sheet date are excluded from this data field.
This value is called the long term maturities of finance lease obligations excluding current portion.
The value of this data field may be of secured finance lease obligations or unsecured finance lease obligations or
both.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the net figure of outstanding finance lease obligation, after excluding the current portion
thereof. In case a company reports gross value of its long term items with a separate disclosure of the current
portion, Prowess deducts the current portion of finance lease obligations and reports the net amount in this data
field.

April 15, 2019 ProwessIQ

S ECURED LONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS EXCL CURRENT PORTION 929

Table : Annual Financial Statements (IND-AS)

Indicator : Secured long term maturities of finance lease obligations excl current portion
Field : sec_lt_mat_fin_lease_obligations_ecp
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
The outstanding value of finance lease obligations as on the balance sheet date is called the long term maturities of
finance lease obligations.
The classification of finance lease obligations as secured and unsecured is disclosed separately in the schedule of
borrowings in the balance sheet. The secured portion of finance lease obligations, excluding the amount that is due
for payment within 12 months from the balance sheet date, is captured in this data field.
Secured finance lease obligations are usually secured by the hypothecation of leased assets.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the net figure of outstanding secured finance lease obligation, after excluding the current
portion thereof. In case a company reports gross value of its long term items with a separate disclosure of the
current portion, Prowess deducts the current portion of finance lease obligations and reports the net amount in this
data field.

ProwessIQ April 15, 2019

930 U NSECURED LONG TERM MATURITIES OF FINANCE LEASE OBLIGATIONS EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured long term maturities of finance lease obligations excl current portion
Field : unsec_lt_mat_fin_lease_obligations_ecp
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
The outstanding value of finance lease obligations as on the balance sheet date is called the long term maturities of
finance lease obligations.
The classification of finance lease obligations as secured and unsecured is disclosed separately in the schedule of
borrowings in the balance sheet. The unsecured portion of finance lease obligations, excluding the amount that is
due for payment within 12 months from the balance sheet date, is captured in this data field.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
This data field captures the net figure of outstanding unsecured finance lease obligation, after excluding the current
portion thereof. In case a company reports gross value of its long term items with a separate disclosure of the
current portion, Prowess deducts the current portion of finance lease obligations and reports the net amount in this
data field.

April 15, 2019 ProwessIQ

L ONG TERM FIXED DEPOSITS EXCL CURRENT PORTION 931

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits excl current portion
Field : lt_fixed_deposits_ecp
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that is used by companies other than banks to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured. It offers a fixed or variable
interest on deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
Fixed deposits do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Wherever such a break-up is available, CMIE captures them separately in
different data fields.
Deposits taken by financial institutions are also included in this data field. Financial institutions are like banks, but
are not allowed to raise deposits like banks do. Therefore, deposits raised by them are captured separately. This
data field also captures deposits raised from the public by non-banking finance companies (NBFCs).
This data field represents the sum of long term fixed deposits raised by non-banking companies from the public,
from promoters/directors or shareholders, and deposits raised by financial institutions & NBFCs.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items. Accordingly, some companies
report the gross value of their long term items with a separate disclosure of the current portion thereof, while some
others show long term items net of the current portion. This data field captures the value of those companies’ long
term fixed deposits which have been reported net of the current portion thereof.

ProwessIQ April 15, 2019

932 L ONG TERM FIXED DEPOSITS FROM PUBLIC EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits from public excl current portion
Field : lt_fixed_deposits_from_public_ecp
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that is used by non-banking companies to raise
financial resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable rate
of interest on deposits, for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposit.
This data field captures long term fixed deposits accepted by the company from the public.
It does not include deposits received from institutions such as government departments, banks, other companies,
etc. It also does not include deposits received as guarantees from employees, or received in the form of a security
or an advance in the course of business or otherwise. It also excludes unsecured loans (including fixed deposits) re-
ceived from directors/promoters of the company. Fixed deposits from directors/promoters/shareholders is captured
elsewhere separately.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ total term bank fixed deposits raised from the public, which have been reported net of the current
portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM FIXED DEPOSITS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS EXCL CURRENT PORTION
933

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits from promoters, directors and shareholders excl current
portion
Field : lt_fixed_deposits_from_promoters_directors_ecp
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that non-banking companies use to attract financial
resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable interest on
deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed deposit. They
do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Fixed deposits received by a company from its promoters, directors and
shareholders are captured in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions, i.e. long term and short term. It applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made by
non-banking companies in accordance with the revised Schedule VI format, and is not relevant to banks. Such data
is usually available from the financial year 2011-12 onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ long term fixed deposits from their promoters, directors and shareholders, which have been
reported net of the current portion thereof.

ProwessIQ April 15, 2019

934L ONG TERM FIXED DEPOSITS RAISED BY FINANCIAL INSTITUTIONS AND NBFC S EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term fixed deposits raised by financial institutions and NBFCs excl current
portion
Field : lt_fixed_deposits_raised_by_fin_inst_nbfcs_ecp
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument (usually non-tradeable) that is used by non-banking companies to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured. It offers a fixed or variable
interest on deposits for a fixed term. If the maturity period exceeds one year, it is classified as long term fixed
deposits.
Fixed deposits do not include trade deposits, security deposits or other deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised from
the general public or from others. Deposits taken by financial institutions is another category. Financial institutions
are like banks, but are not allowed to raise deposits like banks do. Therefore, deposits raised by them are captured
separately. This includes deposits raised from the public by non-banking finance companies (NBFCs). This data
field captures such long term fixed deposits raised by financial institutions and NBFCs.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures
the value of those companies’ long term fixed deposits raised by financial institutions and NBFCs which have been
reported net of the current portion thereof.

April 15, 2019 ProwessIQ

OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION 935

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term borrowings excl current portion
Field : other_long_term_borrowings_ecp
Data Type : Number
Unit : Currency
Description:

Borrowings are created when a company takes finance from lenders, with a plan to repay the same with interest
over a period. They are also called debt.

As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Accordingly, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where a lender takes debt with the agreement of repaying it
over a period exceeding 12 months, it is classified as a long term borrowing.

’Other borrowings’ is a classification under which borrowings that are not recorded separately are clubbed together,
i.e. it is a head for residual non-categorised debt. Thus, it includes all borrowings other than those mentioned
below:-

1. Borrowings from banks

2. Borrowings from financial institutions

3. Borrowings from central & state govt

4. Borrowings syndicated across banks & institutions

5. Debentures and bonds

6. Foreign currency borrowings

7. Loans from promoters, directors and shareholders (individuals)

8. Inter-corporate loans

9. Deferred credit

10. Interest accrued and due on borrowings

11. Maturities of finance lease obligations

12. Fixed deposits

13. Sub-ordinated debt

14. Borrowings from RBI

This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e.
’other long term borrowings’. It includes amounts reported by companies in their Annual Reports as "borrowings
from other sources". It is relevant only for non-banking companies, since banks are not required to adhere to the
revised schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS
requirements, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore
requires the separate disclosure of long term and short term borrowings.

ProwessIQ April 15, 2019

936 OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION

This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ other long term borrowings which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

S ECURED OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION 937

Table : Annual Financial Statements (IND-AS)

Indicator : Secured other long term borrowings excl current portion
Field : sec_other_lt_borrowings_ecp
Data Type : Number
Unit : Currency
Description:
Borrowings can be defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e. ’other
long term borrowings’, and which are secured in nature.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-

ProwessIQ April 15, 2019

938 S ECURED OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION

ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ secured other long term borrowings which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

U NSECURED OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION 939

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured other long term borrowings excl current portion
Field : unsec_other_lt_borrowings_ecp
Data Type : Number
Unit : Currency
Description:
Borrowings are defined as finance taken from lenders, with a plan to repay the same with interest over a period.
They are also called debt. The revised Schedule VI of the Companies Act, 1956, requires companies to classify
their assets and liabilities into non-current and current portions. Therefore, borrowings are to be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where debt is agreed to be repaid over a period exceeding
12 months, it is classified as a long term borrowing.
’Other borrowings’ is a classification under which borrowings that can not be captured in the existing category
data fields on Prowess are clubbed together, i.e. it is a head for residual non-categorised debt. Thus, it includes all
borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
Other borrowings would majorly include amounts reported by companies in their Annual Reports as ’borrowings
from other sources’ or similar heads.
This data field captures other borrowings that are not expected to be paid off within a period of one year, i.e. ’other
long term borrowings’, and which are not secured by the borrower’s assets.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.

ProwessIQ April 15, 2019

940 U NSECURED OTHER LONG TERM BORROWINGS EXCL CURRENT PORTION

This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value
of those companies’ unsecured other long term borrowings which have been reported net of the current portion
thereof.

April 15, 2019 ProwessIQ

S UB - ORDINATED DEBT EXCL CURRENT PORTION 941

Table : Annual Financial Statements (IND-AS)

Indicator : Sub-ordinated debt excl current portion
Field : subordinated_debt_ecp
Data Type : Number
Unit : Currency
Description:
A sub-ordinated debt is a loan (through the issue of bonds / debentures) that ranks below other loans with regards
to claims on assets or earnings of the issuer for the payment of interest and principal. In the case of default, lenders
wouldn’t get paid out until after other loans are paid in full. Therefore, the lender’s risk in subordinate financing
is higher than that of senior debt lenders because the claim on assets is lower. Since sub-ordinated debt lenders
assume higher risk, they charge higher interest than senior debt lenders.
This data field captures non-current portion of such subordinate debt which has been issued by a bank or a finance
company, i.e. it excludes the value of debt that is due for repayment within 12 months from the balance sheet date.
The BASEL-norms disclosures mandated by the Reserve Bank of India (RBI) requires a bank’s regulatory capital
to be classified into tier 1 capital and tier 2 capital. Tier 1 capital, also known as core capital, is essentially the
highest quality capital of a bank, because it is fully available to cover losses. It consists mainly of share capital,
disclosed reserves, high-quality innovative perpetual debt and other capital instruments. Tier II capital, on the other
hand, is of inferior quality as compared to tier I capital with respect to absorption capacity in the covering of losses.
It consists of certain reserves and certain types of subordinated debt.
Subordinated debt, therefore, forms a part of a banking or finance company’s non-core capital, i.e. Tier II and
Tier III capital. RBI guidelines state that subordinated debt instruments should be "plain vanilla" with no special
features like options, etc.
This data field captures the value of those subordinated debts issued by banks/finance companies which have been
reported as a net figure, after excluding the current portion thereof.

ProwessIQ April 15, 2019

942 BANK BORROWING FROM RBI EXCL CURRENT PORTION

Table : Annual Financial Statements (IND-AS)

Indicator : Bank borrowing from rbi excl current portion
Field : bank_borr_rbi_ecp
Data Type : Number
Unit : Currency
Description:
By virtue of being the central bank, the Reserve Bank of India (RBI) controls the entire currency and banking
system in India. It acts as a banker to both, state governments as well as the central government in India. It also
acts as the banker to banks in India.
The RBI acts as a ’lender of last resort’ to Indian banks. Therefore, banks cn borrow from the RBI on the basis of
eligible securities or any other arrangement. Also, in times of crisis, they can approach the RBI for financial help.
Apart from the RBI, banks can also borrow money from other banking companies. This data field is used to capture
only amounts that a bank borrows from the RBI.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases. This data field captures the value of borrowings from the RBI which are long
term in nature, i.e. which have been taken for a period exceeding 12 months.
Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.
Some companies report the gross value of their long term items with a separate disclosure of the current portion
thereof, while some others show long term items net of the current portion. This data field captures the value of
those companies’ long term bank borrowings from RBI which have been reported net of the current portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM BORROWINGS GUARANTEED BY DIRECTORS EXCL CURRENT PORTION 943

Table : Annual Financial Statements (IND-AS)

Indicator : Long term borrowings guaranteed by directors excl current portion
Field : lt_borr_gauranteed_by_directors_ecp
Data Type : Number
Unit : Currency
Description:

This data field is an addendum information field. It reports the value of a company’s long term borrowings which
have been guaranteed by its directors. Companies disclose such information either by explicitly mentioning that a
loan has been guaranteed by a director(s), or it might specify that a particular loan has been taken in the name of a
director.

As per the Reserve Bank of India’s (RBI’s) guidelines, banks are permitted to take personal guarantees of directors
only when the same is absolutely warranted after a careful examination of the circumstances of the case.

As per the RBI’s guidelines, there are certain circumstances in which seeking a director’s personal guarantee is
considered helpful. These are:-

1. In the case of closely held private or public companies, except in respect of companies where, by court or
statutory order, the management of a company is vested in a person or group of persons, who are not required
to be elected by shareholders

2. In order to ensure continuity of a company’s management or to mitigate the negative impact of a different
group acquiring control of the company, even if it is not a closely held company

3. In the case of public limited companies other than those rated first class where the loan is unsecured and
where the company’s financial position and/or cash position is deemed to be unsatisfactory

4. In order to cover up for the interim period between the disbursement of loan and creation of charge on the
borrowing company’s assets, where there is a delay in the creation of such a charge

5. In the case of subsidiary companies whose financial condition is considered unsatisfactory

6. In the case of interlocking of funds between a company and other concerns owned or managed by the same
group

7. In the case of sick units, so as to instill greater accountability and responsibility, and in order to motivate the
management to run the assisted units on sound and healthy lines and to ensure financial descipline

The revised schedule VI, which is in accordance with the IFRS requirements, mandates the segregation of assets
and liabilities into current and non-current portions. The revised schedule VI applies to all companies, except
banks. This field is one among the many that have been introduced to capture the additional disclosures made
by companies in accordance with the revised Schedule VI format. Such data is available from the financial year
2011-12 onwards, in most cases.

Current portion refers to that portion of a conventional long term item that is expected to be paid off within a period
of 12 months from the balance sheet date. In the light of the new guidelines of the revised schedule VI, companies
are expected to segregate the current portion from conventional long term items.

Accordingly, some companies report the gross value of their long term items with a separate disclosure of the
current portion thereof, while some others show long term items net of the current portion. This data field captures

ProwessIQ April 15, 2019

944 L ONG TERM BORROWINGS GUARANTEED BY DIRECTORS EXCL CURRENT PORTION

the value of those companies’ long term borrowings guaranteed by directors, which have been reported net of the
current portion thereof.

April 15, 2019 ProwessIQ

L ONG TERM TRADE AND CAPITAL PAYABLES AND ACCEPTANACES 945

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade and capital payables and acceptanaces
Field : lt_trade_paybl_acceptances
Data Type : Number
Unit : Currency
Description:
Long term trade payables and acceptances form a part of other long term liabilities in Prowess.
Trade payables are liabilities owed to suppliers, creditors, lenders or vendors for purchases of goods or services
received. This data field captures all long term trade payables, i.e. which are not expected to become due for
payment within next 12 months. It include long term trade payables for goods and services and long term payables
for capital works. Payables for capital projects could be for purchase of fixed assets or for other expenses on capital
projects being undertaken by a company.
Acceptances by a company, which are not expected to mature within the next 12 months also form a part of this
data field. A trade acceptance is a time draft drawn by the seller of goods on a buyer. It is a contractual agreement
where buyer agrees to pay the amount due at a specified date in future. Since the company will have to honor the
payment at a specified date in future, a trade acceptance creates a liability for the company for the goods purchased
or services received.

ProwessIQ April 15, 2019

946 L ONG TERM TRADE AND CAPITAL PAYABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade and capital payables
Field : lt_trade_and_capital_payables
Data Type : Number
Unit : Currency
Description:
Trade payables are liabilities owed to suppliers, creditors, lenders or vendors for purchases of goods or services
received. This data field captures all long term trade payables, i.e. which are not expected to become due for
payment within next 12 months from the balance sheet date. It include long term trade payables for goods and
services and long term payables for capital works. Payables for capital works could be for purchase of fixed assets
or for other expenses on capital projects being undertaken by a company.

April 15, 2019 ProwessIQ

L ONG TERM TRADE PAYABLES FOR GOODS AND SERVICES 947

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade payables for goods and services
Field : lt_trade_payables
Data Type : Number
Unit : Currency
Description:
Trade payables are liabilities owed to suppliers, creditors, lenders or vendors for purchases of goods or services
received. This data field captures long term trade payables, i.e. which are not expected to become due for payment
within next 12 months from the balance sheet date. It include all long term trade payables for goods and services.

ProwessIQ April 15, 2019

948 L ONG TERM PAYABLES / CREDITORS FOR EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term payables/creditors for expenses
Field : lt_payables_expenses
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM PAYABLES FOR CAPITAL WORKS 949

Table : Annual Financial Statements (IND-AS)

Indicator : Long term payables for capital works
Field : lt_trade_payables_capital_works
Data Type : Number
Unit : Currency
Description:
All payables for capital projects which are not expected to become due for payment withing the next 12 months
from the balance sheet date are a part of the non-current liabilities of a company. These payables are captured as
long term payables for capital works in Prowess. Payables for capital works could be for purchase of fixed assets
or for other expenses on capital projects being undertaken by a company.

ProwessIQ April 15, 2019

950 OF WHICH : LONG TERM TRADE PAYABLES OWED TO RELATED PARTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: long term trade payables owed to related parties
Field : lt_payables_group
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OF WHICH : LONG TERM RETENTION MONEY OF VENDORS / SUPPLIERS 951

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: long term retention money of vendors/suppliers
Field : lt_deposits_retenion_money_vendors
Data Type : Number
Unit : Currency
Description:
This field captures all retention deposit payables to vendor or supplier and due to be paid on the balance sheet
date by the company. Companies report the retention deposit either in trade payable or other financial liabilities.
Retention deposit reported by companies in trade payable is reflected in this data field. Retention deposit reported
in other financial liabilities apparently due to vendor/supplier is, as a practice of normalisation, captured in this data
field. This field capture only those retention money which is intended to be paid not within 12 month from balance
sheet date.

ProwessIQ April 15, 2019

952 L ONG TERM ACCEPTANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term acceptances
Field : lt_acceptances
Data Type : Number
Unit : Currency
Description:
Acceptances by a company, which are not expected to mature within the next 12 months from the balance sheet
date are captured in this data field. A trade acceptance is a time draft drawn by the seller of goods on a buyer. It is
a contractual agreement where buyer agrees to pay the amount due at a specified date in future. Since the company
will have to honor the payment at a specified date in future, a trade acceptance creates a liability for the company
for the goods purchased or services received.

April 15, 2019 ProwessIQ

OTHER LONG TERM FINANCIAL LIABILITIES 953

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term financial liabilities
Field : oth_long_term_fin_liab
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting ’other long term financial liabilities’ as a separate line item on the face of
the Balance Sheet under ’Long term financial Liabilities’.
Items which meet the definition of financial liabilities as per Ind AS 32 other than long term borrowings & long
term trade payables, are included under other long term financial liabilities.
This includes:
1. Long term trade deposits, security deposits, deposits from employees, which meet the definition of financial
liabilities.
2. Interest accrued but not due (long term)
3. Financial derivative instruments (non-current liabilities)
4. Contingent / deferred consideration (non-current liabilities)
5. Long term advances that meet the definition of financial liabilities.
6. Long term financial guarantee obligations
7. Other miscellaneous long term financial liabilities
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013

ProwessIQ April 15, 2019

954 L ONG TERM SECURITY DEPOSITS AND TRADE DEPOSITS AND DEALER DEPOSITS ( FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits and trade deposits and dealer deposits (fin)
Field : lt_security_trade_dealer_deposits_fin
Data Type : Number
Unit : Currency
Description:
This data field captures several kinds of deposits accepted by a company. These are described below.
Security deposit is the money accepted by the company as a security from its customers for the assets given to
them for use. These are usually accepted by companies providing basic services, for instance telephone companies
accept deposits from customers for providing telephone connections and telephone sets whereas gas companies
accept security deposits for LPG cylinders they provide to the customers.
Trade deposits are accepted by companies from their customers in accordance with the norms of the trade.
Dealers deposit is the amount of deposit accepted by the company from its dealers as an assurance on their part to
provide the due services to the company’s customers.
This data field also includes leased deposits (including advances against leased assets), margin money, earnest or
retention money.
Ind AS Schedule III requires presenting Other Financial Liabilities as a separate line item on the face of the Balance
Sheet under Financial Liabilities . Residual items which meet the definition of financial liabilities as per Ind AS 32
should be presented under other financial liabilities.
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
Only the non-current portion of the deposits which meets the defination of financial liabilities is captured here.Non-
current portion of the deposits which does not meet the defination of financial liabilities is captured in Long term
security deposits and trade deposits and dealer deposits (non-fin) . Non-current portion is that portion which is not
expected to mature within 12 months from the balance sheet date.
Prowess reports security deposits, trade deposit, dealers’ deposit under other non current liabilities even if these are
reported under secured / unsecured borrowings by a company.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM SECURITY DEPOSITS AND TRADE DEPOSITS AND DEALER DEPOSITS FROM GROUP COMPANIES
( FIN ) 955

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits and trade deposits and dealer deposits from group
companies (fin)
Field : lt_security_trade_dealer_deposits_gp_cos_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

956 L ONG TERM RETENTION DEPOSITS ( EXCL VENDORS / SUPPLIERS )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term retention deposits (excl vendors/suppliers)
Field : lt_retention_deposits_excl_vendor_supplier
Data Type : Number
Unit : Currency
Description:
This field captures non current portion all retention deposit payable by company except the retention deposit held by
the customers.Company reports the retention deposit either in trade payable or other financial liabilities. Retention
deposit reported by companies in other financial liabilities is reflected in this data field. However, there is one
exception. Retention deposit reported in other financial liabilities apparently due from customer is, as a practice of
normalisation, captured in Long term trade and capital payables .

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS FROM EMPLOYEES ( FIN ) 957

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits from employees (fin)
Field : lt_deposits_frm_empl_fin
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting Other Financial Liabilities as a separate line item on the face of the Balance
Sheet under Financial Liabilities . Residual items which meet the definition of financial liabilities as per Ind AS 32
should be presented under other financial liabilities.
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
Only the non-current portion of deposits accepted by a company from its employees which meets the defination
of financial liabilities is captured here. Non-current portion of the deposits which does not meet the defination of
financial liabilities is captured in Long term deposits from employees (non-fin) .Non-current portion is that portion
which is not expected to mature within 12 months from the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

958 I NTEREST ACCRUED BUT NOT DUE ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued but not due (long term)
Field : lt_int_accrued_but_not_due
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that are accrued but a re not due for payment as on the date of the balance sheet
are termed as interest accrued but not due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures interest accrued of long term loans but not due for payment as on the date of balance sheet.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED BUT NOT DUE ON LONG TERM BORROWINGS 959

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued but not due on long term borrowings
Field : int_accrued_but_not_due_lt_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that are accrued but are not due for payment as on the date of the balance sheet
are termed as interest accrued but not due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captured interest accrued but not due on long term borrowings.

ProwessIQ April 15, 2019

960 I NTEREST ACCRUED AND NOT DUE ON SECURED BORROWINGS ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and not due on secured borrowings (long term)
Field : int_accrued_but_not_due_sec_lt_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that are accrued but a re not due for payment as on the date of the balance sheet
are termed as interest accrued but not due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captured interest accrued but not due on secured long term borrowings.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND NOT DUE ON UNSECURED BORROWINGS ( LONG TERM ) 961

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and not due on unsecured borrowings (long term)
Field : int_accrued_but_not_due_unsec_lt_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that are accrued but a re not due for payment as on the date of the balance sheet
are termed as interest accrued but not due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captured interest accrued but not due on unsecured long term borrowings.

ProwessIQ April 15, 2019

962 I NTEREST ACCRUED ON TRADE PAYABLES ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued on trade payables (long term)
Field : int_accrued_lt_trade_payables
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid.
Interest accrues as soon as the time passes but it is due only on a specific date. This data field captures the amount
of long-term interest accrued on Trade payables. It is a part of non-current liabilities of a company’s Balance Sheet.
The value of Interest accrued on trade payables is also captured separately under non-current and current liabilities.
’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under total liabilities in
Prowess after the introduction of revised schedule VI. Since April 2011, companies except for banking companies
are required to present their financial statements as per revised schedule VI. As per the new schedule, companies
except for banking companies are required to segregate their assets and liabilities into current and non-current
portions.
Hence, the non-current Interest accrued on trade payables is captured under non-current liabilities as ’Interest
accrued on trade payables (long term)’ and the current portion is captured under current liabilities as ’Interest
accrued on trade payables (short term)’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED ON OTHERS ( LONG TERM ) 963

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued on others (long term)
Field : int_accrued_on_oth_lt_liab
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid.
In some cases companies do not provide the nature of other loans/liabilities.The interest accrued on such
loans/liabilities are captured in this data field.
The total value of Interest accrued on other is also captured separately under non-current and current liabilities.
’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under total liabilities in
Prowess after the introduction of revised schedule VI. Since April 2011, companies except for banking companies
are required to present their financial statements as per revised schedule VI. As per the new schedule, companies
except for banking companies are required to segregate their assets and liabilities into current and non-current
portions.
Hence, the non-current Interest accrued on other loans/liabilities is captured under non-current liabilities as ’Interest
accrued on others (long term)’ and the current portion is captured under current liabilities as ’Interest accrued on
others (short term)’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

ProwessIQ April 15, 2019

964 L ONG TERM PROVISION FOR PREMIUM PAYABLE ON REDEMPTION OF BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for premium payable on redemption of bonds
Field : lt_prov_paym_payable_bonds_redemp
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding values of the long term provisions created by a company towards premium
payable on bonds and debentures issued. Debentures and bonds are avenues for a company to raise funds through
the debt route. They entitle holders to interest income. Apart from this, debenture and bond holders are also offered
the incentive of a premium payable on the face value at the time of redemption. Companies are required to make a
provision for such premium payable on the redemption of bonds and debentures.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to
become due for payment within 12 months from the balance sheet date. This data field captures the outstanding
value of a company’s long term provision for premium payable on redemption of bonds and debentures, which is
not expected to become due within a period of 12 months from the current balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non finance companies and non-banking financial companies, since
banks are not expected to adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT LIABILITIES ) 965

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments (non-current liabilities)
Field : lt_prov_estimated_loss_derivatives
Data Type : Number
Unit : Currency
Description:

A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.

Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.

On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange unfavourable leads to recognition of financial derivative liabilities.

E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.

Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an

ProwessIQ April 15, 2019

966 F INANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT LIABILITIES )

option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
IND AS 32 Financial Instruments: Presentation & IND AS 109 Financial Instruments governes the recognition
and presentation of financial derivative instrument.However there is no accounting standard specified in IGAAP
for recognition of financial derivative instrument.The accounting principles of conservatism and prudence require
that companies not only record liabilities that have been incurred, but also make provisions for potential liabili-
ties.Therefore,any provision for estimated loss on derivative reported by companies which is not expected to be-
come due within the period of 12 months from the balance sheet date is captured in this field.In case of IND AS,
this field captures non current portion of derivative financial instruments liabilities.

April 15, 2019 ProwessIQ

F ORWARD CONTRACTS ( NON - CURRENT LIABILITIES ) 967

Table : Annual Financial Statements (IND-AS)

Indicator : Forward contracts (non-current liabilities)
Field : forward_contract_non_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

968 S WAPS ( NON - CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Swaps (non-current liabilities)
Field : swaps_contract_non_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F UTURE CONTRACTS ( NON - CURRENT LIABILITIES ) 969

Table : Annual Financial Statements (IND-AS)

Indicator : Future contracts (non-current liabilities)
Field : futures_contract_non_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

970 O PTIONS ( NON - CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Options (non-current liabilities)
Field : options_contract_non_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E MBEDDED DERIVATIVES ( NON - CURRENT LIABILITIES ) 971

Table : Annual Financial Statements (IND-AS)

Indicator : Embedded derivatives (non-current liabilities)
Field : embedded_derivatives_contract_non_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

972 OTHER / UNSPECIFIED FINANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Other/unspecified financial derivative instruments (non-current liabilities)
Field : oth_unspec_fin_derivative_instru_non_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS DESIGNATED AS HEDGE ( NON - CURRENT LIABILITIES ) 973

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments designated as hedge(non-current liabilities)
Field : fin_derivative_instru_hedge_non_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

974 F INANCIAL DERIVATIVE INSTRUMENTS NOT DESIGNATED AS HEDGE ( NON - CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments not designated as hedge(non-current liabilities)
Field : fin_derivative_instru_not_hedge_non_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ONTINGENT / DEFERRED CONSIDERATION ( NON - CURRENT LIABILITIES ) 975

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent / deferred consideration (non-current liabilities)
Field : conting_consid_non_curr_liab
Data Type : Number
Unit : Currency
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration for the business from cash generated at a later date.
As per Ind-AS 109 ’Financial Instruments’ contingent / deferred consideration recognised by an acquirer as per
business combination shall be re-measured at fair value and gain / loss occurring due to fair value changes shall be
recognised in profit and loss account.It is to be noted that contingent consideration classified as equity shall not be
re-measured and subsequent settlement is to be done within equity only.
Ind AS Schedule III requires presenting Other Financial Liabilities as a separate line item on the face of the
Balance Sheet under Financial Liabilities . Items which meet the definition of financial liabilities as per Ind AS 32,
like contingent consideration, derivative contracts, financial guarantee contracts issued, contractually reimbursable
expenses etc., should be presented under other financial liabilities.
This field captures the non current portion of contingent consideration.Non-current portion is that portion which is
not expected to mature within 12 months from the balance sheet date.Contingent consideration classified as equity
is captured under Contingent Equity Reserve .
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

976 L ONG TERM FINANCIAL ADVANCES RECEIVED

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances received
Field : lt_financial_advance
Data Type : Number
Unit : Currency
Description:
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
This field captures all types of advances which meets the definition of financial liabilities and expected to be paid
after 12 months from balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL ADVANCES RECEIVED FROM GROUP COMPANIES 977

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances received from group companies
Field : lt_financial_advance_gp_cos
Data Type : Number
Unit : Currency
Description:
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
This field captures all types of advances taken from subsidiaries,associates, joint venture etc. which meets the
definition of financial liabilities and expected to be paid after 12 months from balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

978 L IABILITY COMPONENT OF PREFERENCE CAPITAL SUSPENSE ACCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of preference capital suspense account
Field : liab_comp_pref_share_suspense
Data Type : Number
Unit : Currency
Description:
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
This field captures all types of advances which meets the definition of financial liabilities and expected to be paid
after 12 months from balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL GUARANTEE OBLIGATIONS 979

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial guarantee obligations
Field : lt_fin_guarantee_obligations
Data Type : Number
Unit : Currency
Description:
In the course of normal business operations, companies are often required to furnish financial gurantees to their
lenders. It is not unusual for holding companies to furnish guarantees to financial institution on behalf of their
subsidiaries.
Ind AS 109 requires the issuer and beneficiary of financial guarantee contracts to recognise the same in thier
financial statements.
Such a financial guarantee contract is recognised as a liability in the financial statements of the issuer while the
same reflects as an asset in the financial statement of the beneficiary. The asset as well as liability is recongnised at
fair value.
If the financial guarantee contract is issued to an unrelated party in a stand-alone arms length transaction, its fair
value is likely to equal the premium received.
This requirement applies even if the guarantee is issued by a parent company (P Ltd.) in respect of a loan obtained
by its subsidiary (S Ltd.) without any economic consideration. Even though the arrangement does not involve
charging of a fee by the parent company, the service that the subsidiary avails is real as it would be required to pay
a fee for such an arrangement with an unrelated party.
The parent company recognises financial guarantee obligation at fair value of the contract i.e. the fee that would be
entitled to receive in a transaction with an unrelated party. Correspondingly, it also reflects in the investment of the
parent company. Since this is a non-monetary benefit recieved by the subsidiary from its parent it is in substance a
investment by the parent in the subsidiary.
For example :- Charosa Wineries Ltd. reported ’Guarantee income’ in profit or loss statement , ’Financial guarantee
obligation’ in non current liabilities and ’Investment in fellow subsidiary’ in investments in the financial year of
2016-17.
In this field, we capture this financial guarantee obligation which is going to be amortised after the period of 12
month from balance sheet date.

ProwessIQ April 15, 2019

980 M ISC . NON - CURRENT FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. non-current financial liabilities
Field : oth_misc_lt_fin_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ON - CURRENT PROVISIONS 981

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current provisions
Field : non_current_provision
Data Type : Number
Unit : Currency
Description:
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
A provision is a liability of uncertain timing or amount.
A liability is a present obligation of the entity arising from past events,the settlement of which is expected to result
in an outflow from the entity ofresources embodying economic benefits
An obligating event is an event that creates a legal or constructive obligationthat results in an entity having no
realistic alternative to settling thatobligation.
This data field captures the aggregate value of a company’s non-current provisons, and can be broadly sub-classified
into the following:-
1.Current tax liabilities / Corporate tax provision (long term)
2. Other direct & indirect tax provisions (long term)
3. Provision for employee benefits (long term)
4. Provision for long term trade and other receivables, long term advances & npas
5. Long term provision for restoration costs
6. Long term provision for warranty
7. Long term provision for estimated loss on onerous contracts
8. Long term provision for inventories incl prov for slow moving inventories
9. Long term provision for restructuring costs
10. Other non current provisions
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

982 C URRENT TAX LIABILITIES / C ORPORATE TAX PROVISION ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Current tax liabilities / Corporate tax provision (long term)
Field : lt_corporate_tax_prov
Data Type : Number
Unit : Currency
Description:
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
estimated reliably.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. Hence, such provisions will remain outstanding
in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field captures the
aggregate outstanding value of all of a company’s long term corporate tax provisions.
Corporate tax provisions (long term) are provisions made by a company for its liabilities towards corporate tax
dues, which are not expected to become due within 12 months from the balance sheet date. These provisions are
made on the basis of taxable profits and not book profits.
This data field records the gross provision for corporate taxes. If a company reports tax provision net of advance
taxes paid then Prowess adds back the advance tax and reports this separately under loans and advances.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

OTHER DIRECT & INDIRECT TAX PROVISIONS ( LONG TERM ) 983

Table : Annual Financial Statements (IND-AS)

Indicator : Other direct & indirect tax provisions (long term)
Field : lt_oth_direct_indirect_tax_prov
Data Type : Number
Unit : Currency
Description:
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
estimated reliably.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. Hence, such provisions will remain outstanding
in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field captures the
aggregate outstanding value of all of a company’s long term provisions towards its direct & indirect tax liabilities.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
This data field captures the value of a company’s provisions for all other direct taxes (other than corporate tax
provisions) and indirect taxes. Other direct tax provisions cover taxes like wealth tax and agricultural tax and
indirect taxes include taxes like excise duty, sales tax, etc. By long term provisions for other direct & indirect taxes,
we can imply that these tax liabilities or the payments for these taxes are not expected to become due within a
period of 12 months from the balance sheet date.
This data field captures the aggregate of a company’s long term provisions towards an array of direct & indirect tax
liabilities. It represents the sum of long term provisions towards the following:-
• Wealth tax provision (long term)
• Agricultural tax provision (long term)
• Provision for indirect taxes (long term); and
• Other direct tax provisions (long term)
Each of the above provisions are captured separately. This data field is the sum of all the above provisions.

ProwessIQ April 15, 2019

984 W EALTH TAX PROVISION ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Wealth tax provision (long term)
Field : lt_wealth_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company towards its wealth
tax liabilities.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
estimated reliably.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. Hence, such provisions will remain outstanding
in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field captures the
outstanding value of a company’s long term provisions towards its wealth tax liabilities, which are not expected to
become due within a period of 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
Net wealth means the excess of assets over debts. Wealth tax is levied at the rate of one per cent on the amount by
which the assessee’s net wealth exceeds Rs.30 lakh. The tax is to be paid year after year based on market value,
whether or not such property yields any income.
Wealth tax is levied only on the value of those assets (including deemed assets but excluding exempt assets) as
defined under section 2(e/a) after deduction of debts which are incurred in relation to such assets therefrom.
The term assets as per the Wealth Tax Act includes the following:
1. House - whether used for residential or commercial purposes or for maintaining a guest house or a farm house
in an urban area, except those exclusively meant for residential purposes and allotted by a company to an em-
ployee, houses held as stock-in-trade, occupied for the assessee’s business or profession, residential properties
let out for a minimum 300 days during a previous year and commercial establishments or complexes.
2. Motor cars (except those used in hiring business or held as stock-in-trade
3. Jewellery (excluding stock-in-trade)
4. Yachts, boats and aircraft (other than those used for commercial purposes)

April 15, 2019 ProwessIQ

W EALTH TAX PROVISION ( LONG TERM ) 985

5. Land situated in an urban area

ProwessIQ April 15, 2019

986 AGRICULTURAL TAX PROVISION ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Agricultural tax provision (long term)
Field : lt_agricultural_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company towards its agri-
cultural tax liabilities.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
Agricultural income tax is the tax levied on the agricultural income of the company. Although agricultural income
is exempt from tax as per the Income Tax Act and the Central Government does not tax such income, state gov-
ernments are allowed to do so. Hence, this data field would essentially include agricultural income tax levied by
various state governments on a company’s income that it taxable as agricultural income.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a
long term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected
to become due for payment within 12 months from the balance sheet date. Hence, such provisions will remain
outstanding in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field
captures the outstanding value of a company’s long term provisions towards its agricultural tax liabilities, which
are not expected to become due within a period of 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR INDIRECT TAXES ( LONG TERM ) 987

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for indirect taxes (long term)
Field : lt_indirect_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company towards its indirect
tax liabilities. Indirect taxes include taxes like excise duty, sales tax, service tax, etc.
Unlike direct taxes, where taxes are levied and collected directly from the assessee earning income from sales,
indirect taxes are collected at various points during the course of production and sales/delivery of both goods and
services. Also, a large part of the burden of taxation is passed onto consumers.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. Hence, such provisions will remain outstanding
in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field captures the
outstanding value of a company’s long term provisions towards its indirect tax liabilities, which are not expected
to become due within a period of 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

988 OTHER DIRECT TAX PROVISION ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Other direct tax provision (long term)
Field : lt_oth_direct_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company towards its direct
tax liabilities, other than corporate tax, wealth tax and agricultural income taxes. Also, where a company reports a
liability item like ’provisions towards direct taxes’, without specifying which kind of direct tax it is, it is captured
in this field. It usually mainly includes long term provisions towards fringe benefit tax.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a
long term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected
to become due for payment within 12 months from the balance sheet date. Hence, such provisions will remain
outstanding in the balance sheet for a period exceeding 12 months from the balance sheet date. This data field
captures the outstanding value of a company’s long term provisions towards its other direct tax liabilities, which
are not expected to become due within a period of 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR EMPLOYEE BENEFITS ( LONG TERM ) 989

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for employee benefits (long term)
Field : lt_prov_for_empl_benefits
Data Type : Number
Unit : Currency
Description:
Accounting Standard 15 (AS-15) issued by the Institute of Chartered Accountants of India deals with ’Employee
Benefits’. The definition of ’Employee Benefits’ as can be construed therefrom is that it includes all forms of
consideration given by an employer to an employee in exchange for services rendered.
This data field captures the value of long term provisions made by a company for employee benefits like pay-
ment towards employees’ gratuity or towards voluntary retirement schemes or towards any other issues related to
compensation of employees.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s long term provisions towards employee benefits.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
This data field captures the aggregate value of all of a company’s long term provisions towards employee benefits.
It can be classified into three categories, namely:-
• Provision for gratuity (long term)
• Provision for VRS (long term); and
• Long term provision for other employee related issues (leave, wage agreement, etc.)
Each of the above provisions are captured separately. This data field is the sum of these provisions.

ProwessIQ April 15, 2019

990 P ROVISION FOR GRATUITY ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for gratuity (long term)
Field : lt_prov_for_gratuity
Data Type : Number
Unit : Currency
Description:
Gratuity is a form of employee benefit. It is a lump sum payment made to employees on the basis of the duration of
their service. Gratuity is payable at the time of cessation of an individual’s employee, either by way of resignation,
death, retirement, or by way of termination of service. The last drawn salary is considered as a basis for calculation
of gratuity payable. Gratuity payments in India are governed by the Payment of Gratuity Act, 1972.
This data field captures the outstanding value of the long term provision made by a company for the payment of
gratuity to its employees.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s long term provisions for gratuity payments.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR VRS ( LONG TERM ) 991

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for vrs (long term)
Field : lt_prov_for_vrs
Data Type : Number
Unit : Currency
Description:
Voluntary Retirement Scheme (VRS) is considered to be a humane technique that a company can implement in
order to trim its workforce. A company might want to dispose off its excess manpower in order to cut costs and
improve its performance. Under the VRS, employees who have put in 20 or more number of years of service are
given an option to opt for early retirement, for which they are given certain benefits and a lump-sum amount in lieu
of the foregone period of their employment, when they leave the company.
This data field captures the outstanding value of a company’s long term provisions for the payment of VRS benefits
to employees opting for the scheme.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s long term provisions for meeting its VRS liabilities.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

992 L ONG TERM PROVISION FOR OTHER EMPLOYEE RELATED ISSUES ( LEAVE , WAGE AGREEMENT, ETC .)

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for other employee related issues (leave, wage agreement,
etc.)
Field : lt_prov_oth_empl_issues
Data Type : Number
Unit : Currency
Description:
Accounting Standard 15 (AS-15) issued by the Institute of Chartered Accountants of India deals with ’Employee
Benefits’. The definition of ’Employee Benefits’ as can be construed therefrom is that it includes all forms of
consideration given by an employer to an employee in exchange for services rendered.
This data field captures all long term provisions made by a company towards payments to be made to employ-
ees, with respect to employee benefits other than gratuity and VRS. Such ’other employee related issues’ includes
employee benefits like bonus, leave encashment, leave travel assistance, performance-related pay/incentive, super-
annuation fund, pension fund, wage revision, etc. It also includes provisions made by a company that are simply
reported as ’long term provision for employee benefits’ and the like, wherein the type of benefit is not specified.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s long term provisions for other employee related issues.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR LONG TERM TRADE RECEIVABLES , LONG TERM ADVANCES & NPAS 993

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for long term trade receivables, long term advances & npas
Field : prov_lt_trade_recv_adv_npa
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company for meeting po-
tential losses that could arise on account of default on the part of trade receivables, loans & advances, and non-
performing assets (NPAs) in the case of non banking finance companies).
Although some companies might report the value of provisions for doubtful assets separately, most of them usually
report provisions for doubtful assets in the schedules/notes to accounts pertaining to the asset classes, i.e. trade
receivables, advances, etc, wherein they are deducted from the gross value of the asset so as to arrive at the value
of the asset net of provision for the doubtful portion. For instance, companies might report the value of trade
receivables net of provision for doubtful trade receivables. However, Prowess captures the gross value of the asset
classes without deducting the value of the doubtful portion, and presents the provision for doubtful assets separately,
wherever it is possible.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s long term provisions for doubtful long term trade receivables, long term advances and NPAs.
The data captured in this particular field can be segregated into two categories, for which separate fields are available
in Prowess, namely:-
• Provision for trade receivables (long term); and
• Provision for advances & npas (long term)
However, it is not necessary that the amount captured in this field has to be be allocated among the child fields.
This is because sometimes, companies might simply report an item in the like of ’provision for doubtful assets’
without showing how much pertains to trade receivables, and how much relates to loans & advances, etc.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI. Banks are not required to segregate their provisions for doubtful assets into long
term and short term sections. Provisions for doubtful assets and NPAs pertaining to banks can be found in the ’auto
calculations’ section of indicators of the query builder.

ProwessIQ April 15, 2019

994 P ROVISION FOR LONG TERM TRADE RECEIVABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for long term trade receivables
Field : prov_lt_trade_recv
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of the long term provisions created by a company for meeting poten-
tial losses that could arise on account of default on the part of its trade receivables. In other words, it captures the
outstanding value of a company’s long term provisions for doubtful trade receivables.
From the point of view of any company, ’trade receivables’ refer to amounts that are due to be received by it on
account of goods sold and/or services rendered in the normal course of business. Prior to the revised schedule VI,
trade receivables were known as ’sundry debtors’. The revised schedule VI not only required the renaming of the
term, but also invoked a slight change in the definition/scope of the term so that it now no longer includes amounts
due on account of other contractual obligations.
Doubtful trade receivables (whether secured or unsecured) are those which are considered doubtful in terms of
credit-worthiness, i.e. there is a perception of a high risk of default with respect to this class of receivables. In other
words, it is that class of a company’s trade receivables for which a company has braced itself to expect a substantial
or a complete default. Accordingly, the company creates a provision for the same.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
Although some companies might report the value of provisions for doubtful trade receivables separately, most of
them usually report provisions for doubtful trade receivables in the schedules/notes to accounts pertaining to trade
receivables, wherein they are deducted from the gross value so as to arrive at the value of trade receivables net of
the provision for the doubtful portion. However, Prowess captures the gross value without deducting the value of
the doubtful portion, and presents the provision for doubtful trade receivables separately, wherever it is possible.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to
become due for payment within 12 months from the balance sheet date. This data field captures the outstanding
value of a company’s provisions for doubtful long term trade receivables. Being long term in nature, this provision
is expected to stay in the company’s books for more than a year from the current balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR LONG TERM ADVANCES & NPAS 995

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for long term advances & npas
Field : prov_lt_advances_npas
Data Type : Number
Unit : Currency
Description:

This data field captures the outstanding value of the long term provisions created by a company for meeting poten-
tial losses that could arise on account of default on the part of its loans & advances. In other words, it captures the
outstanding value of a company’s long term provisions for doubtful loans and advances in the case of non-finance
companies and long term provisions for non performing assets (NPAs) in the case of finance companies.

A large chunk of a finance company’s assets are in the nature of financial and legal claims on the property and
wealth of other entities. Loans & advances form a major part of a finance company’s assets. An asset becomes
a non-performing when it ceases to generate income. Earlier an asset was considered as a non-performing asset
(NPA) based on the concept of ’Past Due’. An NPA was defined as an asset in respect of which interest and/or
installment of principal has remained ’past due’ for a specific period of time. An amount was considered as past
due, when it remains outstanding for 30 days beyond the due date. With effect from 31 March 2001, however, the
overdue period is calculated from the due date of payment.

Since 31 March 2004, ’90 days overdue’ norms for the identification of NPAs were made applicable in order
to effect a transition towards international best practices and to ensure greater transparency. Hence, NPAs were
defined as loans & advances where:-

• In respect of a term loan, interest and/or installment of principal remains overdue for a period of more than
90 days.

• In respect of an overdraft/cash credit (OD/CC) facility, the account remains ’Out of order’ for a period ex-
ceeding 90 days

• In the case of bills purchased and discounted, the bill remains overdue for a period of more than 90 days

• In the case of direct agricultural advances for short duration crops, where there is an overdue for two crop
seasons. A direct agricultural loan granted for long duration crops will be treated as NPA, if the installment
of principal or interest thereon remains overdue for one crop season. In other cases, identification of NPAs
would be done on the same basis as non-agricultural advances.

• In respect of other accounts, where any amount to be received remains overdue for a period of more than 90
days

This data field stores the outstanding value of of long term provisions made in a finance company’s books in order
to meet the possibility of NPAs.

A non-finance company might also have assets in terms of advances, by way of monies lent to other entities. As in
the case of NPAs of finance companies, it might need to make provisions for doubtful advances.

The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present

ProwessIQ April 15, 2019

996 P ROVISION FOR LONG TERM ADVANCES & NPAS

obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of
a company’s long term provisions for doubtful advances and NPAs. Being long term in nature, this provision is
expected to stay in the company’s books for more than a year from the current balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non finance companies and non-banking financial companies, since
banks are not expected to adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM PROVISION FOR RESTORATION COSTS 997

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for restoration costs
Field : lt_prov_restoration_cost
Data Type : Number
Unit : Currency
Description:
According to Ind AS 16- "Property, Plant and Equipment", the cost of dismantling & removing the asset and
restoring the site, that is expected to be incurred on derecognition of the asset, is included in the cost of the asset.
The corresponding effect of this cost is taken as provision for restoration costs.For example provision for mine
closure and restoration charges,provision for decommissioning,restoration & overhaul cost.
This amount is utilised at the time of disposal of the asset, when the entity has to incur expense for dismatling
the asset. Since the actual expense is to be incurred only at the end of the life of the asset, these expenses are
often discounted to their present value on recognition of the provision amount. This discount is the unwinded i.e.,
recorded as finance cost over the life of the asset.
The non current portion of provision outstanding against restoration costs as the balance sheet date are captured in
this data field.

ProwessIQ April 15, 2019

998 L ONG TERM PROVISION FOR WARRANTY

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for warranty
Field : lt_prov_warranty
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding values of the long term provisions created by a company towards meeting
warranties.
When companies provide warranties on products that they sell, they need to make a provision for the probability
of the product failing to deliver and thereby invoking a warranty claim. In other words, companies need to make
a provision for warranty expenses that may arise. Such estimates can be established using historical information
on the nature, frequency and average cost of warranty claims, and management estimates regarding possible future
incidence based on corrective actions on product failures. This data field captures the outstanding value of the long
term provision for warranty in the books of a company.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of
a company’s long term provision for warranty costs, which are not expected to arise within a period of 12 months
from the current balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non finance companies and non-banking financial companies, since
banks are not expected to adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM PROVISION FOR ESTIMATED LOSS ON ONEROUS CONTRACTS 999

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for estimated loss on onerous contracts
Field : lt_prov_estimated_contracts
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding values of the long term provisions created by a company for estimated
losses on onerous contracts.
The definition of ’onerous contracts’ is covered in the text of Accounting Standard 29 (AS-29) issued by the Insti-
tute of Chartered Accountants of India (ICAI). It is defined as a contract in which the unavoidable costs of meeting
the obligations under the contract exceed the economic benefits expected to be received under it. ’Unavoidable
costs’ would refer to the lower of the cost of fulfilling the said contract and any compensation/penalty arising from
the failure to fulfil it.
An example of an onerous contract would be the case of a company having entered into a contract to supply goods to
another party at a fixed rate throughout an agreed period. If during the course of this period, the cost of production
of the said product goes up, then the contract will become onerous.
As per AS-29, if a company has a contract that is onerous, the present obligation under the contract is required to
be recognised and measured. However, a provision will be recognised only if the enterprise has a present obligation
due to a past event, if it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation, and if it is possible to make a reliable estimate of the amount of obligation.
This data field is used to capture the outstanding value of the long term provision created by a company in order to
account for estimated losses on onerous contracts.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a long
term provision is one that is created to take care of a long term liability, i.e. a liability that is not expected to become
due for payment within 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the disclosures made by companies in
accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non finance companies and non-banking financial companies, since
banks are not expected to adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1000 L ONG TERM PROVISION FOR INVENTORIES INCL PROV FOR SLOW MOVING INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for inventories incl prov for slow moving inventories
Field : lt_prov_inventories
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM PROVISION FOR RESTRUCTURING COSTS 1001

Table : Annual Financial Statements (IND-AS)

Indicator : Long term provision for restructuring costs
Field : lt_prov_restructuring_cost
Data Type : Number
Unit : Currency
Description:
A provision shall be recognised when: (a) an entity has a present obligation (legal or constructive) as a result of a
past event; (b) it is probable that an outflow of resources embodying economic benefits will be required to settle
the obligation; and (c) a reliable estimate can be made of the amount of the obligation. If these conditions are not
met, no provision shall be recognised.
We captured non current portion of provision for divestment / restructuring in this field.
For example:- Glaxosmithkline Pharmaceuticals Ltd. reported the provision for divestment / restructuring in the
annual report of 2016-17.We captured it in this field.

ProwessIQ April 15, 2019

1002 OTHER NON CURRENT PROVISIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Other non current provisions
Field : oth_non_curr_provision
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EFERRED TAX LIABILITY 1003

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax liability
Field : deferred_tax_liab
Data Type : Number
Unit : Currency
Description:
Deferred tax liability / asset arises because of the difference between the profit as computed by using generally
accepted accounting principles and taxable profit as computed using the direct tax laws. Deferred taxes can be
assets as well as liabilities.
If the generally accepted accounting principles lead to the computation of profit that is lower than the taxable profit
computed using direct tax laws then, this gives rise to a deferred tax asset.
Similarly, if the generally accepted accounting principles lead to the computation of profit that is higher than the
taxable profit computed using direct tax laws then, this gives rise to a deferred tax liability.
The present data field refers to the outstanding deferred tax liability at the end of the current accounting period.
Tax laws may allow a 100% depreciation on certain assets acquired by the company, in the year of the acquistion.
This could be a form of promotional accelerated depreciation to enable lower tax payment in a year. But a company
may actually write off the asset over a number of years in its financials – as is usually the case.
For example, a company invests Rs.10 lakh in a machinery for research. As per Income Tax Laws this amount is
fully deductible in the year of purchase. So, the tax filing by the company reflects Rs.10 lakh as depreciation. The
company may, however, in its books depreciate this asset by straight line method @ say, 25%.
The reduction in the tax liability in the first year because of the accelerated depreciation is essentially a reflection
of a tax sop. Therefore, the enhanced profit is not a correct representation of the profits made by the company.
Companies therefore report different profits to shareholders and to tax authorities.
Such a practice gives rise to the difference in the estimation of profits in the year between the presentation in the
Annual Report and the tax returns. The Annual Report shows a lower depreciation and therefore a higher profit
than the profits estimated for tax payments during the year of the acquisition of the machinery. Since the Annual
Report shows higher profits, it also shows a higher tax liability. The excess of this tax liability over that computed
for the tax authorities is deferred tax liability.
In the aforesaid case, assuming a tax rate of 40 per cent, deferred tax liability generated will be 40 per cent of
Rs.7.5 lakh (Rs.10 lakh less Rs.2.5 lakh) or Rs.3 lakh.
In subsequent years, the company would continue to depreciate the machinery in its books based on the straight
line method but, the tax authorities, having permitted accelerated depreciation in the first year would not recognise
this depreciation any more.
Most of the companies report this information at net value. i.e. while there are certain items in the profit and loss
account which give rise to deferred tax liability, there are some other items which give rise to deferred tax asset.
Companies usually disclose the net value of deferred tax assets or liability in their balance sheets. As a result their
balance sheets will have either deferred tax liability or deferred tax asset. CMIE reports this item at gross amount
to the extent the details are available in the Annual Report.

ProwessIQ April 15, 2019

1004 OTHER LONG TERM NON - FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term non-financial liabilities
Field : oth_long_term_non_fin_liab
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting ’other long term non-financial liabilities’ as a separate line item on the face
of the Balance Sheet under ’Non-current Liabilities’.
Liabilities which do not meet the definition of financial liabilities as per Ind AS 32, are included under other long
term non-financial liabilities.
This includes:
1. Long term trade teposits, security deposits, deposits from employees, which do not meet the definition of
financial liabilities.
2. Long term advances from customers on capital account
3. Long term advances from customers on revenue account
4. Deferred income (long term)
5. Long term advances that do not meet the definition of financial liabilities.
6. Non-current regulatory deferral liabilities
7. Other miscellaneous long term non-financial liabilities
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013

April 15, 2019 ProwessIQ

L ONG TERM SECURITY DEPOSITS AND TRADE DEPOSITS AND DEALER DEPOSITS ( NON - FIN ) 1005

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits and trade deposits and dealer deposits (non-fin)
Field : lt_security_trade_dealer_deposits_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L ONG TERM SECURITY DEPOSITS AND TRADE DEPOSITS AND DEALER DEPOSITS FROM GROUP COMPANIES
1006 ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits and trade deposits and dealer deposits from group
companies (non-fin)
Field : lt_security_trade_dealer_deposits_gp_cos_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM ADVANCES FROM CUSTOMERS ON CAPITAL ACCOUNT 1007

Table : Annual Financial Statements (IND-AS)

Indicator : Long term advances from customers on capital account
Field : lt_advances_frm_cust_cap_ac
Data Type : Number
Unit : Currency
Description:
Advances accepted by the company on account of sale of assets (other than current assets), such as plant and
machinery, land, building, investments etc or advances received in respect of some capital projects are advances
from customers on capital account. These are reported in this data field.
Only the non-current portion of advances is captured here. This is that portion which is not expected to mature
within 12 months from the balance sheet date.

ProwessIQ April 15, 2019

1008 L ONG TERM ADVANCES FROM CUSTOMERS ON CAPITAL ACCOUNT FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term advances from customers on capital account from group companies
Field : lt_advances_frm_cust_cap_ac_gp_cos
Data Type : Number
Unit : Currency
Description:
Advances on capital account would essentially mean advances taken from customers against assets to be sold on a
future date. In other words, it is cash received in advance before the delivery of the selling company’s assets.
This data field captures advances taken from group companies on account of sale of assets (other than current
assets), such as plant and machinery, land, building, investments, etc. It also includes advances taken in respect of
some capital projects.
lsdparaThe value of advances from companies on capital account is also captured separately under non-current
and current liabilities. ’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under
total liabilities in Prowess after the introduction of revised schedule VI. Since April 2011, companies except for
banking companies are required to present their financial statements as per revised schedule VI. As per the new
schedule, companies except for banking companies are required to segregate their assets and liabilities into current
and non-current portions.
Hence, the non-current advances from group companies is captured under non-current liabilities as ’Long term
advances from customers on capital account from group companies’and the current portion is captured under
current liabilities as ’Short term advances from customers on capital account’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

April 15, 2019 ProwessIQ

L ONG TERM ADVANCES FROM CUSTOMERS ON REVENUE ACCOUNT 1009

Table : Annual Financial Statements (IND-AS)

Indicator : Long term advances from customers on revenue account
Field : lt_advances_frm_cust_rev_ac
Data Type : Number
Unit : Currency
Description:
Advances received from customers against the goods to be sold to them or services to be provided, are reported in
this data field. If the company does not specify whether the advances are on capital or revenue account then it is
assumed that they are on revenue account.
Only the non-current portion of advances is captured here. This is that portion which is not expected to mature
within 12 months from the balance sheet date.

ProwessIQ April 15, 2019

1010 L ONG TERM ADVANCES FROM CUSTOMERS ON REVENUE ACCOUNT FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term advances from customers on revenue account from group companies
Field : lt_advances_frm_cust_rev_ac_gp_cos
Data Type : Number
Unit : Currency
Description:
Advances from customers on revenue account refers to advances taken from customers against goods to be sold or
services to be provided to them on a future date. In simple words, it can be described as a concept of "cash before
delivery". This data field captures such advances from customers on revenue account, which have been taken on a
short term basis. If the company’s financial statements are silent on whether the advances taken are on capital or
revenue account, then they are assumed to have been taken on revenue account.
This data field captures value of long term advances from group companies on revenue account.

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS FROM EMPLOYEES ( NON - FIN ) 1011

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits from employees (non-fin)
Field : lt_deposits_frm_empl_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1012 OTHER LONG TERM NON - FINANCIAL ADVANCES RECEIVED

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term non-financial advances received
Field : lt_oth_non_fin_adv_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER LONG TERM NON - FINANCIAL ADVANCES RECEIVED FROM GROUP COMPANIES 1013

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term non-financial advances received from group companies
Field : lt_oth_non_fin_adv_liab_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1014 D EFERRED INCOME ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred income (long term)
Field : lt_liab_deferred_income
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EFERRED GOVERNMENT GRANT ( LONG TERM ) 1015

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred government grant (long term)
Field : lt_liab_deferred_govt_grants
Data Type : Number
Unit : Currency
Description:
This data field captures non current portion of the deferred income arising out of

ProwessIQ April 15, 2019

1016 N ON - CURRENT REGULATORY DEFERRAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current regulatory deferral liabilities
Field : non_curr_regulatory_deferral_liab
Data Type : Number
Unit : Currency
Description:
Regulatory deferral asset, liabilities, income & expenses is applicable to companies which conducts rate-regulated
activities. The Institute of Chartered Accountants of India (ICAI) has issued a ’Guidance Note on Accounting
for Rate Regulated Activities’ which is applicable w.e.f. 1st April, 2015 to entities that provide goods or services
whose prices are subject to cost of service regulations and the Tariff determined by the regulator is binding on
the customers (beneficiaries).From the application of Ind AS for financial reporting, such rate regulated items
are to be accounted for as per Ind AS 114- ’Regulatory Deferral Accounts.’ Ind AS 114 allows an entity to
continue to apply previous GAAP accounting policies.For example:- S J V N LTD. is primarily engaged in the
business of generation and sale of power which is subject to cost of service regulation, hence it is applicable to the
company.Consequently,amount to the extent recoverable from or payable to the beneficiaries in subsequent periods
as per CERC Tariff Regulations are accounted as ’Regulatory asset/liability’ and adjusted from the year in which
the same becomes recoverable from or payable to the beneficiaries through regulatory income/expense.
This field capture the regulatory deferral liabilities which is going to be settled after the period of 12 month from
balance sheet date.

April 15, 2019 ProwessIQ

I NTER - OFFICE / BRANCH ADJUSTMENTS ( LONG TERM LIABILITIES ) 1017

Table : Annual Financial Statements (IND-AS)

Indicator : Inter-office/branch adjustments (long term liabilities)
Field : inter_office_branch_adj_lt_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1018 M ISC . NON - CURRENT NON - FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. non-current non-financial liabilities
Field : oth_misc_lt_non_financial_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L IABILITIES ASSOCIATED WITH GROUP OF ASSET HELD FOR SALE & DISCONTINUED OPERATIONS ( LONG
TERM ) 1019

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities associated with group of asset held for sale & discontinued operations
(long term)
Field : lt_liab_asset_held_sale_discont_oper
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1020 C URRENT LIABILITIES & PROVISIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Current liabilities & provisions
Field : curr_liab_n_prov
Data Type : Number
Unit : Currency
Description:
Current liabilities on the balance sheet represent all of the liabilities or debts a company owes to its suppliers,
vendors, banks and others, which must be paid within one year. Current liabilities include short term loans, accounts
payable, acceptances, deposits and advances from customers, accrued liabilities, among others.
Provisions are amounts set aside from the current year’s profits to meet future uncertain liabilities or losses. A
liability may be known but the amount is uncertain. Thus, a provision is the amount of a liability that an entity
elects to recognise now, before it has precise information about the exact amount of the liability. For example, an
entity routinely records provisions for bad debts, taxes, employee benefits, loss on derivative contracts, etc.
This data field captures the total amount of current liabilities and provisions reported by a company as on the date
of the balance sheet.

April 15, 2019 ProwessIQ

C URRENT LIABILITIES 1021

Table : Annual Financial Statements (IND-AS)

Indicator : Current liabilities
Field : current_liabilities
Data Type : Number
Unit : Currency
Description:
Current liabilities on the balance sheet represent all of the liabilities or debts a company owes to its suppliers,
vendors, banks and others, which must be paid within one year. Current liabilities include short term loans, accounts
payable, acceptances, deposits and advances from customers, accrued liabilities, among others.
This data field is thus the sum of the following fields in Prowess
1. Short term borrowings
2. Short term trade payables and acceptances
3. Current maturities of long term debt & lease
4. Deposits & advances from customers and employees
5. Interest accrued but not due
6. Share application money and advances - oversubscribed and refundable amount
7. Other current liabilities

ProwessIQ April 15, 2019

1022 C URRENT FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Current financial liabilities
Field : curr_fin_liab
Data Type : Number
Unit : Currency
Description:
Current financial liabilities are a part of the current liabilities of a company.It comprises of current i.e. expected to
be settled within 12 month from the balance sheet date and financial nature. As per IND AS 32 a financial liability
is any liability that is:
(a) a contractual obligation : (i) to deliver cash or another financial asset to another entity; or (ii) to exchange
financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the
entity; or (b) a contract that will or may be settled in the entity s own equity instruments and is: (i) a non-derivative
for which the entity is or may be obliged to deliver a variable number of the entity s own equity instruments; or (ii) a
derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset
for a fixed number of the entity s own equity instruments. For this purpose, rights, options or warrants to acquire
a fixed number of the entity s own equity instruments for a fixed amount of any currency are equity instruments
if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own
non-derivative equity instruments.
Current financial liabilities includes i.) Short term borrowings (Excl equity component of compound financial
instruments) ii) Short term trade payables and acceptances iii) Other short term financial liabilities(e.g. dividend
payable)
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM BORROWINGS EXCL EQUITY COMPONENT OF COMPOUND FIN INSTRUMENTS 1023

Table : Annual Financial Statements (IND-AS)

Indicator : Short term borrowings excl equity component of compound fin instruments
Field : short_term_borrow_excl_eqty_comp_fin_instru
Data Type : Number
Unit : Currency
Description:
This data field captures total short term borrowings of a company which is expected to be repaid within the next
12 months from the balance sheet date.Further, all those compound financial instruments which have both Equity
and Liability components, shall be split in equity and liability component in accordance with Ind AS 32.This field
stores liability component while its equity component shall be captured under Equity component of convertible
debt/bonds/notes reserve or Equity component of preference share capital and is classified under total equity.
For example:- Debentures loan,having equity and liability component, is to be split into equity and liability com-
ponent.Its liability component would be captured in this field while equity component would be captured in Equity
component of convertible debt/bonds/notes reserve .
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1024 S HORT TERM FULLY PAID UP PREFERENCE SHARE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fully paid up preference share capital
Field : st_fully_paid_up_pref_cap
Data Type : Number
Unit : Currency
Description:
This data field captures the liability component of total paid up value of compound preference shares and preference
share capital in the nature of liability issued by the company and which is expected to be repaid within the next 12
months from the balance sheet date.
Rights,preference & restriction w.r.t. dividend & redemption of principal amount attached to preference shares
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF SHORT TERM CONVERTIBLE PREFERENCE SHARE CAPITAL 1025

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of short term convertible preference share capital
Field : liab_comp_st_covertible_pref_cap
Data Type : Number
Unit : Currency
Description:
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is to be presented as a part of Other Equity . On the other hand, the liability component of
compound financial instrument is to be presented as a part of Borrowings .
This data field captures the liability component compound convertible preference shares capital issued by the
company & convertible preference share capital entirely in nature of liability and which is expected to be repaid
within the next 12 months from the balance sheet date while equity component is captured under Equity component
of preference share capital .
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1026 S HORT TERM NON - CONVERTIBLE PREFERENCE SHARE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-convertible preference share capital
Field : st_fully_paid_up_non_convert_pref_cap
Data Type : Number
Unit : Currency
Description:
This data field captures preference share capital in the nature of liability issued by the company and which is
expected to be repaid within the next 12 months from the balance sheet date.Non convertible preference share does
not contain any component of equity.Equity represent the residual interest in the assets of the entity after deducting
all its liabilities.Hence, total paid up value of non convertible preference share capital net of forfeited amount is
captured in this field.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM PARTLY PAID UP PREFERENCE SHARE CAPITAL 1027

Table : Annual Financial Statements (IND-AS)

Indicator : Short term partly paid up preference share capital
Field : st_partly_paid_up_pref_cap
Data Type : Number
Unit : Currency
Description:
This data field captures the liability component of compound preference share capital (to the extent paid up) and
preference share capital (to the extent paid up) in the nature of liability issued by the company and which is expected
to be repaid within the next 12 months from the balance sheet date.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1028 S HORT- TERM BORROWING FROM BANKS

Table : Annual Financial Statements (IND-AS)

Indicator : Short-term borrowing from banks
Field : st_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores the short-term borrowings taken by the company from banks.
These short term borrowings have to be repaid by the company within a period of 12 months.
Short-term bank borrowings are classified as:
• Secured short-term bank borrowings
• Unsecured short-term bank borrowings
The secured short-term bank borrowings in Prowess are further classified as ‘Bank Overdraft’ and ’Cash credit’.

April 15, 2019 ProwessIQ

S ECURED SHORT- TERM BORROWINGS FROM BANKS 1029

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short-term borrowings from banks
Field : sec_st_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores the secured short-term bank borrowings disclosed by companies in their annual reports.
When a company borrows money from banks and provides them security in form of some claim over assets in the
event of a default, then such borrowings are termed as secured bank borrowings.
Loans taken from banks for a period of less than 12 months are classified as short term bank borrowings. These
loans are generally for funding the working capital requirements of the company.
Companies usually do not bifurcate their bank borrowings into short term or long term but as working capital loans
and term loans. Working capital loans are necessarily short term borrowings. They can be of the form of cash
credit, bridge loans, packing credit, overdraft, pre-shipment export credit, post-shipment credit or working capital
demand loan. Short term bank borrowings do not include the portion of long-term loans that are payable within the
next 12 months. Where the companies report "bank loans" or "bank borrowings" under current liabilities, without
classifying into short term or long term CMIE reports them in the data field, "Secured short term bank borrowings’.

ProwessIQ April 15, 2019

1030 S ECURED SHORT TERM BANK OVERDRAFT

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term bank overdraft
Field : sec_st_bank_overdraft
Data Type : Number
Unit : Currency
Description:
This data field stores the funds withdrawn by the company exceeding the funds deposited by the company in a
bank.
An overdraft is a facility granted by the bank to the company enabling the company to carry out debit transactions
even when the amount available on the account is insufficient, and up to a predefined maximum amount agreed
upon by the bank and the company.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM CASH CREDIT 1031

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term cash credit
Field : sec_st_cash_credit
Data Type : Number
Unit : Currency
Description:
This data field stores the cash credit to a company. A cash credit is a short-term loan to a company. A bank provides
short-term cash loans to companies against inventories of goods.

ProwessIQ April 15, 2019

1032 B ILLS DISCOUNTED WITH BANK ( SECURED )

Table : Annual Financial Statements (IND-AS)

Indicator : Bills discounted with bank (secured)
Field : sec_st_bill_discount_bank
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED SHORT- TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS 1033

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short-term borrowings from group entities in banking business
Field : sec_st_bank_borr_grp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1034 U NSECURED SHORT- TERM BORROWINGS FROM BANKS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short-term borrowings from banks
Field : unsec_st_borr_from_banks
Data Type : Number
Unit : Currency
Description:
This data field stores the unsecured short-term bank borrowings disclosed by companies in their annual reports.
These unsecured short term borrowings have to be repaid by the company within a period of 12 months.
Companies usually do not bifurcate their bank borrowings into short term or long term, but they do classify them
as working capital loans and term loans. Unsecured working capital loans are considered as unsecured short term
bank borrowings. They can be in the form of bridge loans, packing credit, overdraft, pre-shipment export credit,
post-shipment credit, working capital demand loan or short-term loan.

April 15, 2019 ProwessIQ

B ILLS DISCOUNTED WITH BANK ( UNSECURED ) 1035

Table : Annual Financial Statements (IND-AS)

Indicator : Bills discounted with bank (unsecured)
Field : unsec_st_bill_discount_bank
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1036 U NECURED SHORT- TERM BORROWINGS FROM GROUP ENTITIES IN BANKING BUSINESS

Table : Annual Financial Statements (IND-AS)

Indicator : Unecured short-term borrowings from group entities in banking business
Field : unsec_st_bank_borr_grp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM BORROWING FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S 1037

Table : Annual Financial Statements (IND-AS)

Indicator : Short term borrowing from financial institutions including NBFC’s
Field : st_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the short-term borrowings taken by the company from the financial institutions.
These short term borrowings from financial institutions have to be repaid by the company within a period of 12
months.
Short-term borrowings from financial institutions are classified as:
• Secured short-term financial institutional borrowings
• Unsecured short term borrowings from financial institutions
If information about foreign currency rupee loan taken by companies from a financial institution is available in the
annual report, then it is captured separately in the data field "Of which: secured foreign currency rupee loans".

ProwessIQ April 15, 2019

1038 S ECURED SHORT TERM FINANCIAL INSTITUTIONAL BORROWINGS INCLUDING NBFC’ S

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term financial institutional borrowings including NBFC’s
Field : sec_st_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the secured short term borrowings taken by the company from financial institutions. The
amount captured in this data field essentially represents;
1. that the loan is taken from a financial institution or institutions
2. that the loan was taken for a period of less than an year
3. and, that the loan is secured by some asset.
Such loans taken by companies from financial institutions can be either by mortgaging or hypothecating or pledging
some or all of its fixed and/or current assets. Such secured short term borrowings from financial institutions have
to be repaid by the company within a period of 12 months.
A company may borrow loans from a single FI or a number of FIs or from a syndication of FIs. All of these as long
as they are secured and for short term are reported in the secured financial institution borrowings.
Examples of domestic financial institutions are as follows; SIDBI, HUDCO, NABARD, IFCI and SFCs. IDBI,
ICICI and IDFC were domestic financial institutions in the past. However, IDBI and ICICI have since merged into
commercial banks with similar names and IDFC converted to a NBFC in August 2006.

April 15, 2019 ProwessIQ

S ECURED SHORT- TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S 1039

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short-term borrowings from group entities in FI business including
NBFC’s
Field : sec_st_inst_borr_grp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1040 U NSECURED SHORT TERM BORROWINGS FROM FINANCIAL INSTITUTIONS INCLUDING NBFC’ S

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term borrowings from financial institutions including NBFC’s
Field : unsec_st_borr_from_fin_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the unsecured short term borrowings taken by the company from financial institutions. The
amount captured in this data field essentially represents;
• that the loan is taken from a financial institution or institutions
• that the loan was taken for a period of less than an year
• and, that the loan is unsecured.
Such loans taken by companies from financial institutions are without mortgaging or hypothecating or pledging
some or all of its fixed and/or current assets. Such unsecured short term borrowings from financial institutions have
to be repaid by the company within a period of 12 months.
A company may borrow loans from a single FI or a number of FIs or from a syndication of FIs. All of these as long
as they are unsecured and for short term are reported in the unsecured financial institution borrowings.
Examples of domestic financial institutions are as follows; SIDBI, HUDCO, NABARD, IFCI and SFCs. IDBI,
ICICI and IDFC were domestic financial institutions in the past. However, IDBI and ICICI have since merged into
commercial banks with similar names and IDFC converted to a NBFC in August 2006.

April 15, 2019 ProwessIQ

U NSECURED SHORT- TERM BORROWINGS FROM GROUP ENTITIES IN FI BUSINESS INCLUDING NBFC’ S 1041

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short-term borrowings from group entities in FI business including
NBFC’s
Field : unsec_st_inst_borr_grp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1042 S HORT TERM BORROWINGS FROM CENTRAL & STATE GOVT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term borrowings from central & state govt
Field : st_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the short term borrowings taken by the company from central and state government.
This indicator sums all of these. It therefore represents the company’s total borrowings from the government.
This field includes all the borrowings from central, state and local governments. Governments may provide assis-
tance or funding to companies in various forms such as grants, subsidies, development funds, tax deferrals, etc.
These are not captured here. This field captures only the money borrowed from the government.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM BORROWINGS FROM CENTRAL & STATE GOVT 1043

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term borrowings from central & state govt
Field : sec_st_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the secured short term borrowings disclosed by companies in their annual reports.
This includes all the secured borrowings from central, state or local governments.
Governments may provide assistance or funding to companies in various forms such as subsidies, grants, develop-
ment funds, tax deferrals, etc.
However, all of these are not reported in this data field. This data field includes only the money borrowed by
companies from the central or state governments against mortgage, hypothecation or pledge of some security.

ProwessIQ April 15, 2019

1044 S ECURED SHORT TERM BORROWINGS FROM GOVERNMENT OF INDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term borrowings from government of india
Field : sec_st_borr_central_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the secured short term borrowings from the government of India.
The central government may provide assistance / funding to companies in various forms like subsidies, grants,
development funds, tax deferrals etc. However, all of these are not reported in this data field. Only the money
borrowed by companies from the Union government of India against mortgage, hypothecation or pledge of some
security is reported in this data field.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM BORROWINGS FROM STATE GOVERNMENTS 1045

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term borrowings from state governments
Field : sec_st_borr_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the secured short term borrowings from the state and local governments.
State governments may provide assistance / funding to companies in various forms like subsidies, grants, develop-
ment funds, tax deferrals, etc. However, all of these are not reported in this data field. Only the money borrowed
by companies from the State governments against mortgage, hypothecation or pledge of some security is reported
in this data field.

ProwessIQ April 15, 2019

1046 U NSECURED SHORT TERM BORROWINGS FROM CENTRAL & STATE GOVT

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term borrowings from central & state govt
Field : unsec_st_borr_central_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the unsecured short term borrowings from all the central and local governments.
These unsecured short term borrowings from central and local governments have to be repaid by the company
within a period of 12 months.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM BORROWINGS FROM GOVERNMENT OF INDIA 1047

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term borrowings from government of india
Field : unsec_st_borr_central_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the unsecured short term borrowings from government of India.
These unsecured short term borrowings from government of India have to be repaid by the company within a period
of 12 months.

ProwessIQ April 15, 2019

1048 U NSECURED SHORT TERM BORROWINGS FROM STATE GOVERNMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term borrowings from state governments
Field : unsec_st_borr_state_govt
Data Type : Number
Unit : Currency
Description:
This data field stores the unsecured short term borrowings from the state and local governments.
These unsecured short term borrowings from the state government have to be repaid by the company within a
period of 12 months.

April 15, 2019 ProwessIQ

S HORT TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS 1049

Table : Annual Financial Statements (IND-AS)

Indicator : Short term borrowings syndicated across banks & institutions
Field : st_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the short term borrowings disclosed by companies without specifying any bifurcation of the
amount of borrowings from banks and that from the financial institution. All such borrowings syndicated across
banks and financial institutions are reported in this data field.
These syndicated short term borrowings from banks and financial institutions have to be repaid by the company
within a period of 12 months.
Companies often approach a number of banks and/or financial institutions for loans. When companies require huge
funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or financial institution has a share in the total borrowings of the
company. Banks and financial institutions do this to spread the risk of lending to one large borrower.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of bank borrowings or financial institutional borrowing, respectively. Where companies
just provide a composite disclosure of loans taken from banks and financial institutions in their Annual Report, it
does not necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported
by the company in their annual report as "syndicated" are reported in this data field.

ProwessIQ April 15, 2019

1050 S ECURED SHORT TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term borrowings syndicated across banks & institutions
Field : sec_st_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the total secured borrowings disclosed by companies syndicated across banks and financial
institutions.
Many companies disclose the total secured borrowings in their Annual Reports without giving any bifurcation of
the amount of borrowings from banks and that from financial institutions. All such borrowings syndicated across
banks and financial institutions are reported in this data field.
These syndicated short term borrowings from banks and financial institutions have to be repaid by the company
within a period of 12 months.
Companies often approach a number of banks and/or financial institutions for loans. When companies require huge
funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or financial institution has a share in the total borrowings of the
company. Banks and financial institutions do this to spread the risk of lending to one large borrower.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of secured bank borrowings or secured financial institutional borrowing, respectively.
Where companies just provide a composite disclosure of loans taken from banks and financial institutions, it does
not necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by
the company as "syndicated" are reported in this data field.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM BORROWINGS SYNDICATED ACROSS BANKS & INSTITUTIONS 1051

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term borrowings syndicated across banks & institutions
Field : unsec_st_borr_syndicated_banks_inst
Data Type : Number
Unit : Currency
Description:
This data field stores the total unsecured borrowings disclosed by companies syndicated across banks and financial
institutions.
Many companies disclose the total unsecured borrowings in their annual report without giving any bifurcation of
the amount of borrowings from banks and that from financial institutions. All such borrowings syndicated across
banks and financial institutions are reported in this data field.
Companies often approach a number of banks and/or financial institutions for loans. When companies require huge
funds, a single bank or a single financial institution usually cannot meet the entire requirement of the company.
Banks and financial institutions approached by the company often form a consortium and then lend money to the
company. In such an arrangement, each bank or financial institution has a share in the total borrowings of the
company. Banks and financial institutions do this to spread the risk of lending to one large borrower.
It must be noted that this form of syndication is different from that of only banks and only financial institutions.
The latter two are a part of unsecured bank borrowings or unsecured financial institutional borrowing, respectively.
Where companies just provide a composite disclosure of loans taken from banks and financial institutions, it does
not necessarily mean that the loan is a syndicated loan. Hence only those loans which are specifically reported by
the company as "syndicated" are reported in this data field.

ProwessIQ April 15, 2019

1052 S HORT TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term debentures and bonds excl equity component of convt deb & bonds
Field : st_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities. Bonds / debentures can be
partly, fully or optionally convertible into equity shares or these may be non-convertible in nature. These may be
secured or unsecured. In case of secured debentures or bonds, the holders have a lien over the company’s specific
assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures are unsecured.
Under Ind AS scenario, total amount of short term debenture need to be presented under following section as per
its nature,timing and characteristics.
• liabilities
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures the liability component of total paid up value of compound short term debenture and
debentures entirely in the nature of liability issued by the company which is expected to be repaid within the
next 12 months from the balance sheet date while its equity component is captured under Equity component of
convertible debt/bonds/notes reserve .
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS 1053

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term debentures and bonds excl equity component of convt deb &
bonds
Field : sec_st_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of short term debenture need to be presented under following section as per
its nature,timing and characteristics.
• liabilities
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of total paid up value of compound short term debenture and debentures entirely in the
nature of liability issued by the company while its equity component is captured under Equity component of
Convertible secured short term debentures and bonds
• which is expected to be repaid within the next 12 months from the balance sheet date
• and only secured portion of it.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

ProwessIQ April 15, 2019

1054 S ECURED SHORT TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

N ON - CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS 1055

Table : Annual Financial Statements (IND-AS)

Indicator : Non-convertible secured short term debentures and bonds
Field : sec_st_non_convert_deb_bonds
Data Type : Number
Unit : Currency
Description:
This data field stores the total money raised by companies through debentures and bonds that are not convertible
into ordinary shares of the company at the end of the accounting period.
This data field stores the outstanding value of such non-convertible debentures. When the company does not issue
shares to the investors/lenders at the end of the period, when only money is to be repaid, they are known as non-
convertible debentures.
All debentures are non-convertible unless otherwise mentioned in the Annual Report of the company.

ProwessIQ April 15, 2019

1056 S ECURED SHORT TERM ZERO INTEREST BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term zero interest bonds
Field : sec_st_zero_interest_bonds
Data Type : Number
Unit : Currency
Description:
This data field stores the amount raised by company through zero interest bonds or zero coupon bonds.
Zero interest bond is a debt instrument that does not carry any interest payment. It is issued at a discount to the
face value and is redeemed at par. Zero interest bonds are also termed as discount bonds or deep discount bonds
because they are issued at a discount to the face value.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF CONVERTIBLE SECURED SHORT TERM DEBENTURES 1057

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of convertible secured short term debentures
Field : liab_comp_sec_st_convert_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1058 L IABILITY COMPONENT OF FULLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of fully convertible secured short term debentures and bonds
Field : liab_comp_sec_st_fully_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF PARTLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS 1059

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of partly convertible secured short term debentures and bonds
Field : liab_comp_sec_st_partly_convert_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1060
L IABILITY COMPONENT OF OPTIONALLY CONVERTIBLE SECURED SHORT TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of optionally convertible secured short term debentures and
bonds
Field : liab_comp_sec_st_optionally_convert_deb_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & 1061
BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term debentures and bonds excl equity component of convt deb &
bonds
Field : unsec_st_deb_bonds_excl_eqty_comp_convt_deb
Data Type : Number
Unit : Currency
Description:
A company can borrow by issuing securities to potential investors that entitle the investors to the receipt of an
agreed amount at an agreed date. Bonds and debentures are examples of such securities.
Bonds / debentures can be partly, fully or optionally convertible into equity shares or these may be non-convertible
in nature. These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien over
the company’s specific assets. Debentures and bonds can be unsecured also. Usually, privately placed debentures
are unsecured.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. The classification of long term debentures and bonds as
secured and unsecured is disclosed separately in the notes to accounts section of the annual report.
Under Ind AS scenario, total amount of short term debenture need to be presented under following section as per
its nature,timing and characteristics.
• liabilities
• Equity
Terms and conditions at the time of issue of debenture w.r.t. interest payment & redemption of principal amount
determines its fundamental nature of equity, liability or compound financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of total paid up value of compound long term debenture and debentures entirely in the
nature of liability issued by the company while its equity component is captured under Equity component of
Convertible unsecured short term debentures and bonds
• which is expected to be repaid within the next 12 months from the balance sheet date
• and only unsecured portion of it.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

ProwessIQ April 15, 2019

1062
U NSECURED SHORT TERM DEBENTURES AND BONDS EXCL EQUITY COMPONENT OF CONVT DEB & BONDS

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L IABILITY COMPONENT OF CONVERTIBLE UNSECURED SHORT TERM DEBENTURES AND BONDS 1063

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of convertible unsecured short term debentures and bonds
Field : liab_comp_unsec_st_convert_deb_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1064 N ON - CONVERTIBLE UNSECURED SHORT TERM DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-convertible unsecured short term debentures and bonds
Field : unsec_st_non_convertible_deb_bonds
Data Type : Number
Unit : Currency
Description:
This data field stores the total unsecured debentures and bonds that are not convertible into ordinary shares of the
company at the end of the accounting period.
This data field stores the outstanding value of such non-convertible debentures. When the company does not issue
shares to the investors/lenders at the end of the period, when only money is to be repaid, they are known as non-
convertible debentures.
All debentures are non-convertible unless otherwise mentioned in the Annual Report of the company.

April 15, 2019 ProwessIQ

S HORT TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS 1065

Table : Annual Financial Statements (IND-AS)

Indicator : Short term foreign currency borrowings excl equity component of convt bonds
Field : st_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures liability component of foreign currency borrowings & foreign currency borrowings entirely
in nature of liability and which is expected to be repaid within the next 12 months from the balance sheet date while
its equity component is captured in Equity component of convertible debt/bonds/notes reserve .
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1066S ECURED SHORT TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term foreign currency borrowings excl equity component of convt
bonds
Field : sec_st_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of lia-
bility while its equity component is captured under Equity component of secured short term foreign currency
convertible bonds .
• which is expected to be repaid within the next 12 months from the balance sheet date
• and only secured portion of it.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS 1067

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term foreign currency non-convertible bonds
Field : sec_st_frgn_curr_non_conv_bonds
Data Type : Number
Unit : Currency
Description:
Foreign Currency non-convertible Bonds are bonds issued by an Indian company expressed in foreign currency, and
the principal and interest in respect of which are payable in terms of foreign currency. Such bonds are subscribed
to by non-residents in foreign currency. They are similar to Foreign Currency Convertible Bonds (FCCBs) except
that they are not convertible into ordinary shares. On maturity, the issuer pays off the security holder in terms of
foreign currency.
This data field captures the outstanding value of a company’s short term foreign currency non-convertible bonds
(expected to be paid off within a period of 12 months from the date of issue) and which are secured, i.e. which are
backed by the security of the issuer’s assets.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards. However,
since it is only applicable to companies other than banks, this data field is only relevant to non-banking companies.

ProwessIQ April 15, 2019

1068 L IABILITY COMPONENT OF SECURED SHORT TERM FOREIGN CURRENCY CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of secured short term foreign currency convertible bonds
Field : liab_comp_sec_st_frgn_curr_convert_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED SHORT TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS 1069

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term foreign currency borrowings excluding bonds
Field : sec_st_foreign_currency_borr_excl_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1070 S ECURED SHORT TERM ECB S EXCLUDING BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term ECBs excluding bonds (ecp)
Field : sec_st_ecb_excl_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S ECURED SHORT TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT 1071

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term foreign supplier’s/buyer’s credit
Field : sec_st_foreign_suppl_crd
Data Type : Number
Unit : Currency
Description:
Foreign suppliers’ credit can be defined as credit granted by overseas suppliers for imports of capital goods into
India, against a guarantee. Secured credit granted by foreign suppliers of plant and machinery or other capital
goods is reported in this data field.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. Suppliers’ credit is obtained generally for
capital goods.
In many cases, this line of supplier credit may be structured in a manner that calls for the importer to pay a
percentage of the total contract price up front, and issue some type of promissory note to the supplier for the
remainder of the outstanding balance. The importer may also arrange a delayed draft to settle the difference, with
the draft set to clear the importer’s bank account at a specified future date.
Usually suppliers’ credit is payable within a period of year. However, when the quantum of capital goods is high
and the amount is huge, the credit period may extend beyond one year. This is particularly in the case of sectors
like power and telecommunication where large and costly machinery is bought and where installation of such
machinery takes a long time.
When such foreign suppliers’ credit is reported as secured and is expected to be repaid within a period of one year,
CMIE reports it in this data field. In case the company has not classified foreign suppliers’ credit as secured or
unsecured, then the same is reported as "foreign suppliers’ credit" under unsecured borrowings and not as secured.
Domestic suppliers’ credit is not a part of this data field but is reported separately.

ProwessIQ April 15, 2019

1072
U NSECURED SHORT TERM FOREIGN CURRENCY BORROWINGS EXCL EQUITY COMPONENT OF CONVT BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term foreign currency borrowings excl equity component of
convt bonds
Field : unsec_st_frgn_curr_borr_excl_eqty_comp_bond
Data Type : Number
Unit : Currency
Description:
Any loan taken by the company in a currency other than in Indian rupees is a foreign currency loan. Examples
of such loans are loans taken from foreign banks, foreign currency loans taken from foreign branches of Indian
banks, foreign currency loans taken from Indian banks, loans taken from EXIM banks, loans taken from multina-
tional lending institutions such as the World Bank, IBRD, and the Asian Development Bank, external commercial
borrowings, global depository receipts and American depository receipts.
Under Ind AS scenario, total amount of long term foreign currency borrowings need to be presented under following
section as per its nature,timing and characteristics.
• Liabilities
• Equity
Foreign currency borrowing can be repaid through cash/bank or partly/fully settled through issue of equity shares
of the company.These may be secured or unsecured. In case of secured debentures or bonds, the holders have a lien
over the company’s specific assets. Terms and conditions attached to foreign currrency borrowings w.r.t. interest
payment & redemption of principal amount determines its fundamental nature of equity, liability or compound
financial instrument.
For compound financial instruments that have both equity as well as liability component, Ind AS 32 requires
splitting the two components and separately recognizing equity component of compound financial instrument .
Such equity component is required to be presented as a part of Other Equity . On the other hand, the liability
component of compound financial instrument is required to be presented as a part of Borrowings .
This data field captures
• liability component of foreign currency borrowings & foreign currency borrowings entirely in nature of lia-
bility while its equity component is captured under Equity component of secured short term foreign currency
convertible bonds .
• which is expected to be repaid within the next 12 months from the balance sheet date
• and only unsecured portion of it.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM FOREIGN CURRENCY NON - CONVERTIBLE BONDS 1073

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term foreign currency non-convertible bonds
Field : unsec_st_frgn_curr_non_conv_bonds
Data Type : Number
Unit : Currency
Description:
Foreign currency non-convertible bonds are bonds issued by an Indian company expressed in foreign currency, and
the principal and interest in respect of which are payable in terms of foreign currency. Such bonds are subscribed
to by non-residents in foreign currency. They are similar to Foreign Currency Convertible Bonds (FCCBs) except
that they are not convertible into ordinary shares. On maturity, the issuer pays off the security holder in terms of
foreign currency.
This data field captures the outstanding value of a company’s short term foreign currency non-convertible bonds
(expected to be paid off within a period of 12 months from the date of issue) and which are unsecured, i.e. they are
not backed by a lien on the issuer’s assets.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards. However,
since it is only applicable to companies other than banks, this data field is only relevant to non-banking companies.

ProwessIQ April 15, 2019

1074 L IABILITY COMPONENT OF UNSECURED SHORT TERM FOREIGN CURRENCY CONVERTIBLE BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Liability component of unsecured short term foreign currency convertible bonds
Field : liab_comp_unsec_st_frgn_curr_convert_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM FOREIGN CURRENCY BORROWINGS EXCLUDING BONDS 1075

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term foreign currency borrowings excluding bonds
Field : unsec_st_foreign_currency_borr_excl_bonds
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1076 U NSECURED SHORT TERM ECB S EXCLUDING BONDS ( ECP )

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term ECBs excluding bonds (ecp)
Field : unsec_st_ecb_excl_bonds
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM FOREIGN SUPPLIER ’ S / BUYER ’ S CREDIT 1077

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term foreign supplier’s/buyer’s credit
Field : unsec_st_foreign_suppl_crd
Data Type : Number
Unit : Currency
Description:
This data field captures credit granted by foreign suppliers of plant and machinery or other capital goods for a short
term, and which in unsecured in nature. Suppliers’ credit is different from sundry creditors, the point of distinction
being the nature of goods supplied. Sundry creditors are creditors for the supply of goods and services, which are
directly linked to the operations of the company.
Usually, suppliers’ credit is payable within a period of one year. However, when the quantum of capital goods
supplied and the amount involved is large, the credit period may extend beyond one year. This is particularly so
in the case of sectors like power and telecommunication, where large and costly machinery is bought and where
installation of such machinery takes a long time.
This data field captures foreign suppliers’ credit which is unsecured in nature, and which has been granted for a
period of less than one year. Secured suppliers’ credit and domestic suppliers’ credit are not a part of this data
field, since they are reported separately elsewhere. In case the company has not classified foreign suppliers’ credit
as secured or unsecured then the same is reported in this data field, provided it is payable within one year.

ProwessIQ April 15, 2019

1078 OF WHICH : UNSECURED SHORT TERM FOREIGN CURRENCY SUB - ORDINATED DEBT

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : unsecured short term foreign currency sub-ordinated debt
Field : unsec_st_frgn_curr_subord_debt
Data Type : Number
Unit : Currency
Description:
Subordinated debt is a debt which ranks after other debts. It is a loan or security that ranks below other loans. It
has a lower priority than other bonds of the issuer in case of liquidation during bankruptcy.
Borrowers of the subordinate debt are usually large business houses.This data field captures subordinated debt
raised by the banks in foreign currency.
An example of subordinated debts are bonds issued by the banks.

April 15, 2019 ProwessIQ

S HORT TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) 1079

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans from promoters, directors and shareholders (individuals)
Field : st_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
Any loan taken from promoters, directors and shareholders of a company for a period of less than 12 months
is reported in this data field. This data field captures both secured and unsecured long term loans provided by
promoters, directors and shareholders of a company. It therefore represents the total outstanding value of long term
loans sourced from promoters, directors and shareholders in their individual capacities.
If the promoter of a company is a business entity and not an individual, then the loans provided by such an entity are
captured elsewhere. In this data field, only loans provided by promoters, directors and shareholders as individuals
is captured.

ProwessIQ April 15, 2019

1080 S ECURED SHORT TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS )

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term loans from promoters, directors and shareholders (individuals)
Field : sec_st_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
Any secured short term loan taken by the company from its promoters, directors and shareholders, and outstanding
at the end of the year is reported in this data field. It is necessary that such a loan is explicitly classified as a secured
loan in the Annual Report because by default such loans are unsecured. If a company specifies that these loans are
secure only then the same is reported in this data field. Else, it is reported as an unsecured loan.
If the promoter of a company is a business entity and not an individual, then the loans provided by such an entity are
captured elsewhere. In this data field, only loans provided by promoters, directors and shareholders as individuals
is captured.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM LOANS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS ( INDIVIDUALS ) 1081

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term loans from promoters, directors and shareholders
(individuals)
Field : unsec_st_loans_from_promoters
Data Type : Number
Unit : Currency
Description:
This data field captures the value of unsecured short term loans from promoters, directors and shareholders. Gen-
erally, such loans are unsecured and are reported in this data field by default. However, if a company specifies that
these loans are secured then they are reported in a similar data field under secured borrowings.
If the promoter of a company is a business entity and not an individual, then the loans provided by such an entity are
captured elsewhere. In this data field, only loans provided by promoters, directors and shareholders as individuals
is captured.

ProwessIQ April 15, 2019

1082 S HORT TERM INTER - CORPORATE LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term inter-corporate loans
Field : st_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken for a short term basis, i.e. for a period not
exceeding 12 months. Hence, it is grouped under current liabilities, as has been prescribed by the revised Schedule
VI of the Companies Act, 1956.
The Prowess database captures secured and unsecured short term inter-corporate borrowings separately. This data
field is the sum of both secured as well as unsecured inter-corporate borrowings, and therefore represents the total
outstanding short term inter-corporate loans of the company.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be given at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM INTER - CORPORATE LOANS 1083

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term inter-corporate loans
Field : sec_st_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. Such companies need not be sister concerns.
This data field captures inter-corporate loans that have been taken on a short term basis, i.e. for a period not
exceeding 12 months. The Prowess database captures secured and unsecured short term inter-corporate borrowings
separately. This data field covers the total outstanding value of a company’s secured short term inter-corporate
loans.
Secured long term borrowings by the company from business enterprises, excluding banks and financial institutions,
are captured in this data field. These inter-corporate loans exclude loans taken from individuals and from banks
and financial institutions. They include only those secured borrowings that are sourced from business enterprises
for a period of more than 12 months. These could include loans from subsidiaries, group or associate companies
as well.
Secured borrowings are those which are backed by a lien on the borrower’s assets. They give the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the secured portion of short term loans taken by a company from other companies.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

ProwessIQ April 15, 2019

1084 S ECURED SHORT TERM LOANS FROM SUBSIDIARY COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term loans from subsidiary companies
Field : sec_st_loans_from_subs
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced from either subsidiary
companies, from group companies & associated business enterprises, or from any other company.
This data field captures secured inter-corporate loans that have been taken by a company from its subsidiary com-
panies, on a short term basis.
Secured borrowings are those which are backed by a lien on the borrower’s assets. They give the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the secured portion of short term loans taken by a company from its subsidiaries.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM LOANS FROM GROUP AND ASSOC . BUSINESS ENTERPRISES 1085

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term loans from group and assoc. business enterprises
Field : sec_st_loans_from_assoc_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. This data field
captures secured inter-corporate loans that have been taken by a company from other companies belonging to the
same business group/other associate business enterprises, on a short-term basis, i.e. for a period not exceeding 12
months. It falls under current liabilities.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures secured short term loans from group and associate business enterprises.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital and free
reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the aforementioned
limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates lower than the
prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies Act, 1956, then
it is not allowed to lend to other corporates. Additionally, the lending company is required to maintain a register of
loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956, which is in accordance with IFRS requirements. The revised schedule
VI mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires the
separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

ProwessIQ April 15, 2019

1086 S ECURED SHORT TERM LOANS FROM OTHER BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term loans from other business enterprises
Field : sec_st_loans_from_oth_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company.
This data field captures secured inter-corporate loans that have been taken by a company from companies that are
neither subsidiaries nor group companies & associated business enterprises, on a short term basis, i.e. for a period
not exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the value of secured short term loans from companies other than subsidiaries and group &
associate business enterprises.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM INTER - CORPORATE LOANS 1087

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term inter-corporate loans
Field : unsec_st_corporate_loans
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. This data field captures inter-corporate loans
that have been taken on a short term basis, i.e. for a period not exceeding 12 months. The Prowess database
captures secured and unsecured long term inter-corporate borrowings separately. This data field pertains to the
total outstanding value of unsecured short term inter-corporate loans.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any security. Since there is risk associated with
unsecured loans, they command a relatively high rate of interest as compensation for the risk attached.
A company which is a lender of an inter-corporate loan is required to adhere to the stipulations contained in Section
372A of the Companies Act, 1956. The lending company can lend to the extent of 60% of its paid-up share capital
and free reserves, or 100% of its free reserves, whichever is higher. If it seeks to lend an amount above the
aforementioned limit, it is required to seek approval by way of a special resolution. The loan can not be lent at rates
lower than the prevailing bank rate. Also, if the lending company is in default under section 58A of the Companies
Act, 1956, then it is not allowed to lend to other corporates. Additionally, the lending company is required to
maintain a register of loans with prescribed details.
This data field stores the outstanding value of unsecured short term borrowings by the company from business
enterprises (excluding loans from banks and financial institutions). These include loans from subsidiaries and from
group or associate companies. Loans taken from banks and financial institutions are not included here, since they
are captured separately.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the re-
vised schedule VI of the Companies Act, 1956, which is in accordance with the IFRS requirements. This revised
Schedule VI mandates the disclosure of assets and liabilities into current and non-current portions. In other words,
it requires the separate disclosure of long term and short term borrowings. This field is one among the many
that have been introduced to capture the additional disclosures made by companies in accordance with the revised
Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.

ProwessIQ April 15, 2019

1088 U NSECURED SHORT TERM LOANS FROM SUBSIDIARY COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term loans from subsidiary companies
Field : unsec_st_loans_from_subs
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They include loans sourced from subsidiary
companies and from group companies & associated business enterprises. This data field captures unsecured loans
that have been taken by a company from its subsidiaries on a short term basis, i.e. for a period not exceeding 12
months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured borrowings are not backed by any asset. Hence, they are high risk and command a
high rate of interest as compensation for the risk attached. This data field captures a company’s unsecured short
term loans from its subsidiaries.
A company which is a lender of an inter-corporate loan is required to adhere to the stipulations contained in Section
372A of the Companies Act, 1956. The lending company, in this case a subsidiary company, can lend to the extent
of 60% of its paid-up share capital and free reserves, or 100% of its free reserves, whichever is higher. If it seeks
to lend an amount above the aforementioned limit, it is required to seek approval by way of a special resolution.
The loan can not be lent at rates lower than the prevailing bank rate. Also, if the lending company is in default
under section 58A of the Companies Act, 1956, then it is not allowed to lend to other corporates. Additionally, the
lending company is required to maintain a register of loans with prescribed details.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings. This field is one among the many that have been
introduced to capture the additional disclosures made by companies in accordance with the revised Schedule VI
format. Such data is usually available from the financial year 2011-12 onwards.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM LOANS FROM GROUP & ASSOCIATE BUSINESS ENTERPRISES 1089

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term loans from group & associate business enterprises
Field : unsec_st_loans_from_assoc_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans that are taken by one company from another. They can be sourced either from
subsidiary companies, or from group companies & associated business enterprises, or from any other company.
This data field captures the outstanding value of unsecured inter-corporate loans that have been taken by a company
from other companies belonging to the same business group/other associate business enterprises, on a short-term
basis, i.e. for a period not exceeding 12 months. It falls under current liabilities.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
On the other hand, unsecured loans are not back by any assets, and therefore there is risk attached to such loans.
Hence, they command a higher rate of interest. This data field captures the value of unsecured short term loans
from group and associate business enterprises.
A company that lends an inter-corporate loan is required to adhere to the stipulations contained in Section 372A of
the Companies Act, 1956. The lending company, in this case a group or associate business enterprise, can lend to
the extent of 60% of its paid-up share capital and free reserves, or 100% of its free reserves, whichever is higher.
If it seeks to lend an amount above the aforementioned limit, it is required to seek approval by way of a special
resolution. The loan can not be lent at rates lower than the prevailing bank rate. Also, if the lending company
is in default under section 58A of the Companies Act, 1956, then it is not allowed to lend to other corporates.
Additionally, the lending company is required to maintain a register of loans with prescribed details.
This data field is relevant only for non-banking companies, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956, which is in accordance with IFRS requirements. The revised schedule
VI mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires the
separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

ProwessIQ April 15, 2019

1090 U NSECURED SHORT TERM LOANS FROM OTHER BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term loans from other business enterprises
Field : unsec_st_loans_from_oth_ent
Data Type : Number
Unit : Currency
Description:
Inter-corporate loans are loans provided by one company to another. They can be sourced either from subsidiary
companies, or from group companies & associated business enterprises, or from any other company. This data field
captures the value of unsecured inter-corporate loans that have been taken by a company from companies that are
neither subsidiaries nor group companies & associated business enterprises for a short term basis, i.e. for a period
not exceeding 12 months.
Secured borrowings are those which are backed by a lien on the borrower’s assets. It gives the lender the right to
liquidate the said assets in order to recover dues in the event of a default in repayment on the part of the borrower.
This data field captures the value of secured short term loans from companies other than subsidiaries and group &
associate business enterprises.
A company which is a lender of an inter-corporate loan is required to adhere to the stipulations contained in Section
372A of the Companies Act, 1956. The lending company, in this case a subsidiary company, can lend to the extent
of 60% of its paid-up share capital and free reserves, or 100% of its free reserves, whichever is higher. If it seeks
to lend an amount above the aforementioned limit, it is required to seek approval by way of a special resolution.
The loan can not be lent at rates lower than the prevailing bank rate. Also, if the lending company is in default
under section 58A of the Companies Act, 1956, then it is not allowed to lend to other corporates. Additionally, the
lending company is required to maintain a register of loans with prescribed details.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the disclosure of assets and liabilities into current and non-current portions. It therefore requires
the separate disclosure of long term and short term borrowings.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

April 15, 2019 ProwessIQ

S HORT TERM DEFERRED CREDIT 1091

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deferred credit
Field : st_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities, usually pertaining to cap-
ital expenditures and payments due to the government. Such credits are usually granted by government authorities
for industrial promotion or backward area development or by suppliers of plant and machinery or other capital
goods. Deferred credit can be classified into non-current and current portions, depending on the tenure. This data
field captures the value of a company’s short term deferred credit, i.e. deferred credit that is expected to be written
off within a period of 12 months.
Deferred credit pertaining to sales tax liabilities, more commonly referred to as sales tax deferral, is the most com-
mon form of deferred credit. It involves the government permitting a company to postpone its sales tax payments
for a block of years. The sales tax liability for the said years is accumulated and shown as Sales Tax Deferred in
the company’s balance sheet. The payment of this liability commences after an agreed moratorium period lapses.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly of plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. Prowess already
captures foreign suppliers’ credit separately, and hence it does not fall within our purview of ’deferred credit’.
Instead, it falls under ’foreign currency borrowings’.
Deferred credit is usually unsecured in nature. Hence, unless a company specifically states that a particular deferred
credit is secured, Prowess captures it as unsecured debt. This data field represents the sum of secured and unsecured
short term deferred credit.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the segregation of assets and liabilities into current and non-current portions. Also, deferred credit
is not an item that is likely to arise in the case of finance companies.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards.

ProwessIQ April 15, 2019

1092 S ECURED SHORT TERM DEFERRED CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term deferred credit
Field : sec_st_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues payable to the gov-
ernment. Such credits are usually granted by the government authorities for industry promotion or backward area
development or by suppliers of plant and machinery or other capital goods. Deferred credit can be classified into
current and non-current portions, i.e. into short and long term categories, depending on the tenure for which they
are expected to stand in a company’s books of accounts. This data field captures the value of a company’s secured
short term deferred credit, i.e. liabilities which are allowed a deferment for a period not exceeding 12 months.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is reported in this data field accordingly. This data field is used to capture the value of short
term deferred credit which has been expressly classified by a company to be secured in nature, i.e. it is backed by
the assets of the party availing of the credit and is expected to be paid of within a period of 12 months from the
balance sheet date.
Deferred credit for sales tax, more commonly referred to as sales tax deferral, is the most common form of deferred
credit. Here, the government permits a company to postpone its sales tax payments for a block of years. The sales
tax liability for the said years is accumulated and shown as Sales Tax Deferred in the company’s balance sheet. The
payment of this liability commences after the moratorium period gets over.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. However, it should
be noted that foreign suppliers’ credit is excluded from the purview of this data field, since it is captured separately,
under the group ’foreign currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the segregation of assets and liabilities into current and non-current portions. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.

April 15, 2019 ProwessIQ

S ECURED SHORT TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT 1093

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term domestic supplier’s/buyer’s credit
Field : sec_st_domestic_suppliers_credit
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit generally relates to credit for imports into India extended by overseas suppliers or financial institu-
tions outside India. However, there are cases of credit extended by domestic suppliers as well. Where ’seed capital’
to launch the business is needed to cover costs related to equipment, fixtures, supplies, among others, buyers might
seek to finance their start-ups with the help of suppliers’ credit. Many suppliers have developed credit programs
whereby they provide capital goods on credit, to be re-paid with interest, over a specified period. This reduces an
enterprise’s need for short-term loans from banks.
This data field captures the value of a company’s secured short term domestic suppliers’ credit, which falls under
the head ’short term deferred credit’. ’Foreign suppliers’ credit’ is recorded separately, under ’Foreign currency
borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. The facility to make payment at a deferred
date is availed in the normal course of business at no extra cost.
Suppliers’ credit, on the other hand, is in the nature of a loan for capital goods. Normally suppliers’ credit is payable
within a year. However, when the quantum of capital goods supplied and the amount involved is large, the credit
period may extend beyond one year. This is particularly so in the case of sectors like power and telecommunication
where large and costly machinery is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s secured short term domestic suppliers’ credit, which is secured
by a lien on the company’s assets. It includes secured short term credit granted by domestic suppliers of plant and
machinery or other capital goods.
In case the company has not classified suppliers’ credit as secured or unsecured then the same is assumed to be
unsecured and is reported by CMIE as suppliers’ credit under unsecured borrowings respectively, and not here.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.

ProwessIQ April 15, 2019

1094 U NSECURED SHORT TERM DEFERRED CREDIT

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term deferred credit
Field : unsec_st_deferred_credit
Data Type : Number
Unit : Currency
Description:
Deferred credit is an arrangement wherein an enterprise is allowed to defer its liabilities towards certain payments
for a block of years. Such liabilities are usually pertaining to capital expenditures and dues payable to the gov-
ernment. Such credits are usually granted by the government authorities for industry promotion or backward area
development or by suppliers of plant and machinery or other capital goods. Deferred credit can be classified into
current and non-current portions, i.e. into short and long term categories, depending on the tenure for which they
are expected to stand in a company’s books of accounts. This data field captures the value of a company’s unsecured
short term deferred credit, i.e. liabilities which are allowed a deferment for a period not exceeding 12 months.
Deferred credit is usually unsecured in nature. However, if a company specifies that a particular deferred credit is
secured, then the same is reported in this data field accordingly. This data field is used to capture the value of short
term deferred credit which is unsecured in nature, i.e. it is not backed by the assets of the party availing of the
credit, and is expected to be paid of within a period of 12 months from the balance sheet date.
Deferred credit for sales tax, more commonly referred to as sales tax deferral, is the most common form of deferred
credit. Here, the government permits a company to postpone its sales tax payments for a block of years. The sales
tax liability for the said years is accumulated and shown as Sales Tax Deferred in the company’s balance sheet. The
payment of this liability commences after the moratorium period gets over.
Suppliers’ credit is another form of deferred credit. The suppliers of capital goods, more particularly plant and
machinery, give the company a longer time to repay the liability if the amount involved is large. However, it should
be noted that foreign suppliers’ credit is excluded from the purview of this data field, since it is captured separately,
under the group ’foreign currency borrowings’. Hence, this field only includes domestic suppliers’ credit.
This data field is relevant for all companies other than banks, since banks are not required to adhere to the revised
schedule VI of the Companies Act, 1956. The revised schedule VI, which is in accordance with the IFRS require-
ments, mandates the segregation of assets and liabilities into current and non-current portions. This field is one
among the many that have been introduced to capture the additional disclosures made by companies in accordance
with the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM DOMESTIC SUPPLIER ’ S / BUYER ’ S CREDIT 1095

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term domestic supplier’s/buyer’s credit
Field : unsec_st_domestic_suppliers_credit
Data Type : Number
Unit : Currency
Description:
Suppliers’ credit generally relates to credit for imports into India extended by overseas suppliers or financial institu-
tions outside India. However, there are cases of credit extended by domestic suppliers as well. Where ’seed capital’
to launch the business is needed to cover costs related to equipment, fixtures, supplies, among others, buyers might
seek to finance their start-ups with the help of suppliers’ credit. Many suppliers have developed credit programs
whereby they provide capital goods on credit, to be re-paid with interest, over a specified period. This reduces an
enterprise’s need for short-term loans from banks.
This data field captures the value of a company’s unsecured short term domestic suppliers’ credit, which falls under
the head ’short term deferred credit’. ’Foreign suppliers’ credit’ is recorded separately, under ’Foreign currency
borrowings’.
Suppliers’ credit is distinct from sundry creditors. Sundry creditors include liabilities to regular suppliers from
whom the company has bought goods on credit and to whom payments are due in the course of routine trading and
operating activities such as purchase of goods, materials and services. The facility to make payment at a deferred
date is availed in the normal course of business at no extra cost.
Suppliers’ credit, on the other hand, is in the nature of a loan for capital goods. Normally suppliers’ credit is payable
within a year. However, when the quantum of capital goods supplied and the amount involved is large, the credit
period may extend beyond one year. This is particularly so in the case of sectors like power and telecommunication
where large and costly machinery is bought and where installation of such machinery takes a long time.
This data field captures the value of a company’s unsecured short term domestic suppliers’ credit, which is secured
by a lien on the company’s assets. It includes secured short term credit granted by domestic suppliers of plant and
machinery or other capital goods.
The revised schedule VI, which is in accordance with the IFRS requirements, requires the segregation of assets and
liabilities into current and non-current portions. It applies to all companies, except banks. This field is one among
the many that have been introduced to capture the additional disclosures made by companies in accordance with
the revised Schedule VI format. Such data is usually available from the financial year 2011-12 onwards.

ProwessIQ April 15, 2019

1096 I NTEREST ACCRUED AND DUE ON BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due on borrowings
Field : int_accrued_and_due_st_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures interest accrued & due on short term secured & unsecured borrowings.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND DUE ON SECURED BORROWINGS 1097

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due on secured borrowings
Field : int_accr_n_due_sec_st_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures interest accrued & due on secured short term borrowings.

ProwessIQ April 15, 2019

1098 I NTEREST ACCRUED AND DUE ON UNSECURED BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and due on unsecured borrowings
Field : int_accr_n_due_unsec_st_borr
Data Type : Number
Unit : Currency
Description:
Interest payments on borrowings that were due for payment but were not paid as on the date of the balance sheet
are termed as interest accrued and due. These are reported in this data field.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions. Accordingly, companies report the current portion and non-current
portion of the long term borrowings, separately.
This data field captures interest accrued & due on unsecured short term borrowings.

April 15, 2019 ProwessIQ

S HORT TERM FIXED DEPOSITS 1099

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits
Field : st_fixed_deposits
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a financial instrument, usually non-tradeable, that is used by non-banking companies to raise
financial resources directly from retail savers. A fixed deposit is usually unsecured in nature. It offers a fixed or
variable interest on deposits for a fixed term. If the maturity periodof such an instrument is less than one year, it
is classified as short term fixed deposit. Fixed deposits do not include trade deposits, security deposits or other
deposits of similar nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised
from the general public or from others. Wherever such a break-up is available, CMIE captures them separately in
different data fields.
One more class of deposits is captured separately. These are deposits taken by financial institutions. Financial
institutions are like banks, but are not allowed to raise deposits like banks do. Therefore, deposits raised by them
are captured separately. This data field, however, also captures deposits raised from the public by non-banking
finance companies (NBFCs).
This data field represents the sum of all short term fixed deposits raised by non-banking companies from the public,
from promoters/directors or shareholders, and deposits raised by financial institutions and from NBFCs.

ProwessIQ April 15, 2019

1100 S HORT TERM FIXED DEPOSITS FROM PUBLIC

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits from public
Field : st_fixed_deposits_from_public
Data Type : Number
Unit : Currency
Description:
A fixed deposit is defined as a financial instrument (usually non-tradeable) which is used by non-banking companies
to raise financial resources directly from retail savers. It is usually unsecured in nature. It offers a fixed or variable
interest on deposits for a fixed term. Fixed deposits which have a maturity period of less than 12 months are
classified as short term fixed deposits. This data field captures such short term fixed deposits accepted by the
company, which have been raised from the general public.
Deposits received from institutions such as government departments, banks, other companies, etc. do not fall
within the scope of short term fixed deposits from public. The term also excludes deposits received as guarantees
from employees, or received in the form of a security or an advance in the course of business or otherwise. It
also excludes unsecured loans (including fixed deposits) received from directors/promoters of the company. Fixed
deposits from directors/promoters/shareholders are captured elsewhere separately.

April 15, 2019 ProwessIQ

S HORT TERM FIXED DEPOSITS FROM PROMOTERS , DIRECTORS AND SHAREHOLDERS . 1101

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits from promoters, directors and shareholders.
Field : st_fixed_deposits_from_promoters_directors
Data Type : Number
Unit : Currency
Description:
Fixed deposits are usually non-tradeable financial instruments that non-banking companies use to attract financial
resources directly from retail savers. They are usually unsecured in nature. They offers a fixed or variable interest
on deposits for a fixed term. They do not include trade deposits, security deposits or other deposits of similar
nature.
Companies often provide a break-up of fixed deposits on the basis of source - whether they have been raised from
the general public or from others. This data field captures fixed deposits received by the company from promoters,
directors and shareholders, which are short term in nature, i.e. which are expected to be repaid within a period of
12 months.

ProwessIQ April 15, 2019

1102 S HORT TERM FIXED DEPOSITS RAISED BY FINANCIAL INSTITUTIONS AND NBFC S

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits raised by financial institutions and NBFCs
Field : st_fixed_deposits_raised_by_fin_inst_nbfcs
Data Type : Number
Unit : Currency
Description:
A fixed deposit is defined as a financial instrument that is used by non-banking companies to raise financial re-
sources directly from retail savers. It is usually non-tradeable and unsecured in nature. It is issued for a fixed
term, and can offer either a fixed or variable rate of interest. Fixed deposits do not include trade deposits, security
deposits or other deposits of similar nature.
Companies classify fixed deposits on the basis of sources from where they have been raised - whether they have
been raised from the general public or from other sources. Wherever such a break-up is available, CMIE captures
them separately in different data fields. Deposits taken by financial institutions is also captured here. Financial
institutions are like banks, but are not allowed to raise deposits like banks do. Deposits raised from the public by
non-banking finance companies (NBFCs) are also captured in this category.
This data field captures such fixed deposits raised by financial institutions and NBFCs, with the expectation of
being repaid within a period of 12 months.

April 15, 2019 ProwessIQ

S HORT TERM COMMERCIAL PAPERS 1103

Table : Annual Financial Statements (IND-AS)

Indicator : Short term commercial papers
Field : st_commercial_papers
Data Type : Number
Unit : Currency
Description:
Commercial paper is an unsecured money market instrument that is issued in the form of a promissory note. It was
introduced in India in 1990 as an additional instrument for raising funds and as another option for investors.
As per the RBI, commercial papers can be issued for a maturity period between a minimum of seven days and a
maximum of upto one year. Their short tenure gives them the characteristics of a current liability. However, this
is an explicit borrowing by the company and was therefore classified as a part of borrowings. The guidelines of
revised schedule VI, however, have necessarily grouped this instrument under short term borrowings, and therefore
as a current liability. Hence, Prowess reports commercial papers as a borrowing where provisions of the revised
schedule VI are not applicable, and as a current liability where the revised schedule VI comes into play.
Commercial papers are always issued by companies at a discount to face value. They can be issued in denomi-
nations of Rs.5 lakh or multiples thereof. Not all companies are eligible to issue commercial papers. In order to
qualify to issue commercial papers, a company needs to satisfy the following conditions:-
1. Its tangible net worth as per the latest audited balance sheet should be at least Rs.4 crore
2. It should have been sanctioned a certain working capital limit by banks or all-India financial institutions; and
3. The borrowal account of such a company should be classified as a Standard Asset by financing
banks/institutions
This data field captures the outstanding value of commercial papers issued by a company as on the balance sheet
date.

ProwessIQ April 15, 2019

1104 M AXIMUM SHORT TERM COMMERCIAL PAPER OUTSTANDING DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum short term commercial paper outstanding during the year
Field : max_st_commercial_paper_os
Data Type : Number
Unit : Currency
Description:
Section 58A of the Companies Act, 1956, regulates the invitation and acceptance of deposits by non-banking non-
financial companies. It prescribes the limit upto which, the manner in which, and the conditions subject to which
deposits may be invited and/or accepted. As per this section, at the time of inviting deposits, companies are required
to advertise their summarised financial position as per the two audited balance sheets immediately preceding the
date of advertisement. It also provides for the repayment of the amounts raised as deposits in contravention of the
said section.
However, notification no. GSR 1075 (E) dated 29/12/1989 issued by the Central Government has exempted non-
banking companies with respect to issue of commercial papers, from the purview of these guidelines, subject to the
following conditions:-
1. The companies shall comply with the terms and conditions stipulated from time to time, by the Reserve Bank
of India relating to the issue of such commercial paper; and
2. The companies shall, in their annual accounts disclose the maximum amount raised at any time during a
financial year and the amount outstanding as at the end of the financial year
This data field, which is an addendum information field, is used to capture the disclosure of such maximum out-
standing values of commercial papers issued by a company during a year. Such information is usually reported by
companies in their notes to accounts.

April 15, 2019 ProwessIQ

S HORT TERM FINANCE LEASE OBLIGATIONS 1105

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finance lease obligations
Field : st_finance_lease_obligations
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1106 S ECURED SHORT TERM FINANCE LEASE OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Secured short term finance lease obligations
Field : st_sec_finance_lease_obligations
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NSECURED SHORT TERM FINANCE LEASE OBLIGATIONS 1107

Table : Annual Financial Statements (IND-AS)

Indicator : Unsecured short term finance lease obligations
Field : st_unsec_finance_lease_obligations
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1108 OTHER SHORT TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term borrowings
Field : other_short_term_borrowings
Data Type : Number
Unit : Currency
Description:
Borrowings, also known as debt, are created when a company takes finance from lenders, with an agreement to
repay the said amount with interest over a period of time.
Guidelines of the revised Schedule VI of the Companies Act, 1956, requires companies to classify their assets and
liabilities as current and non-current. Accordingly, borrowings are to be classified on the basis of their tenure,
into ’long term’ and ’short term’. Where a lender borrows an amount with the agreement of repaying it within 12
months, it is classified as a short term borrowing.
Borrowings can be classified on the basis of various parameters - their sources, nature of instruments used to raise
funds, etc. Other borrowings are those borrowings that can not be classified under any other specific category.
Thus, it includes all borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
This data field captures such other borrowings that are expected to be paid off within a period of one year, i.e.
’oter short term borrowings’. It includes amounts reported by companies in their Annual Reports as "short term
borrowings from other sources".

April 15, 2019 ProwessIQ

OTHER SECURED SHORT TERM BORROWINGS 1109

Table : Annual Financial Statements (IND-AS)

Indicator : Other secured short term borrowings
Field : sec_other_st_borrowings
Data Type : Number
Unit : Currency
Description:
Guidelines of the revised Schedule VI of the Companies Act, 1956, requires companies to classify their assets and
liabilities as current and non-current. Accordingly, borrowings are to be classified on the basis of their tenure,
into ’long term’ and ’short term’. Where a lender borrows an amount with the agreement of repaying it within 12
months, it is classified as a short term borrowing.
Borrowings can be classified on the basis of various parameters - their sources, nature of instruments used to raise
funds, etc. Other borrowings are those borrowings that can not be classified under any other specific category.
Thus, it includes all borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
This data field captures such other borrowings that are expected to be paid off within a period of one year, i.e.
’other short term borrowings’, and which are secured in nature.
Sometimes companies classify their total borrowings as borrowings from banks and borrowings from others. When
the source or nature of secured borrowings from "others" is not known, it is reported in this data field. Rupee tied
loans taken from entities other than financial institutions are also reported here.

ProwessIQ April 15, 2019

1110 OTHER UNSECURED SHORT TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Other unsecured short term borrowings
Field : unsec_other_st_borrowings
Data Type : Number
Unit : Currency
Description:
Guidelines of the revised Schedule VI of the Companies Act, 1956, require companies to classify their assets and
liabilities as current and non-current. Accordingly, a company’s borrowings are to be classified on the basis of their
tenure, into ’long term’ and ’short term’. Borrowings taken with the agreement of repaying them within 12 months
are classified as short term borrowings.
Borrowings can also be classified on the basis of various other parameters - their sources, nature of instruments
used to raise funds, etc. Other borrowings are those borrowings that could not be classified under any other specific
category. Thus, it includes all borrowings other than those mentioned below:-
1. Borrowings from banks
2. Borrowings from financial institutions
3. Borrowings from central & state govt
4. Borrowings syndicated across banks & institutions
5. Debentures and bonds
6. Foreign currency borrowings
7. Loans from promoters, directors and shareholders (individuals)
8. Inter-corporate loans
9. Deferred credit
10. Interest accrued and due on borrowings
11. Maturities of finance lease obligations
12. Fixed deposits
13. Sub-ordinated debt
14. Borrowings from RBI
This data field captures such "other" borrowings that are not secured, and which are expected to be paid off within
a period of one year. It usually captures a disclosure by companies that merely states "other unsecured borrowings"
without describing it any further.

April 15, 2019 ProwessIQ

S HORT TERM BORROWINGS GUARANTEED BY DIRECTORS 1111

Table : Annual Financial Statements (IND-AS)

Indicator : Short term borrowings guaranteed by directors
Field : st_borr_gauranteed_by_directors
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1112 S HORT TERM TRADE PAYABLES AND ACCEPTANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term trade payables and acceptances
Field : short_term_trade_paybl_acceptances
Data Type : Number
Unit : Currency
Description:
Short term trade payables and acceptances form a part of the total current liabilities of a company.
Trade payables are liabilities owed to suppliers, creditors, lenders or vendors for purchases of goods or services
received. This data field captures all short term trade payables, i.e. which are due within next 12 months. It include
short term trade payables for goods and services and short term payables for capital works. Trade payables due to
group companies and subsidiary companies in the next one year are also included in short term trade payables.
Acceptances by a company, which are due to mature within the next 12 months also form a part of this data field. A
trade acceptance is a time draft drawn by the seller of goods on a buyer. It is a contractual agreement where buyer
agrees to pay the amount due at a specified date in future.

April 15, 2019 ProwessIQ

S HORT TERM TRADE PAYABLES 1113

Table : Annual Financial Statements (IND-AS)

Indicator : Short term trade payables
Field : st_sundry_creditors
Data Type : Number
Unit : Currency
Description:
Trade payables that are due withing the next 12 months from the balance sheet date are reported in this data field.
Trade payables are liabilities owed to suppliers, creditors, lenders or vendors for purchases of goods or services
received. This data field captures short term trade payables for goods and services and short term payables for
capital works. Trade payables due to group companies and subsidiary companies in the next one year are also
included in short term trade payables.

ProwessIQ April 15, 2019

1114 S UNDRY TRADE PAYABLES FOR GOODS AND SERVICES ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry trade payables for goods and services (short term)
Field : st_creditors_goods_and_serv
Data Type : Number
Unit : Currency
Description:
This data field reports trade payables for goods purchased and services received and which are due within the next
12 months from the balance sheet date. Payables for goods purchased and services received from group companies
and subsidiary companies are also included here if they are due in the next one year.

April 15, 2019 ProwessIQ

S UNDRY PAYABLES / CREDITORS FOR EXPENSES ( SHORT TERM ) 1115

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry payables/creditors for expenses (short term)
Field : st_creditors_expenses
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1116 S UNDRY TRADE PAYABLES FOR CAPITAL WORKS ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry trade payables for capital works (short term)
Field : st_creditors_capital_works
Data Type : Number
Unit : Currency
Description:
All payables for capital projects which are due in the next 12 months are a part of current liabilities of a company.
This data field captures the amount of trade payables for capital works due within a year of the balance sheet date.
The payables could be for purchase of fixed assets or for other expenses on capital projects.

April 15, 2019 ProwessIQ

OF WHICH : SHORT TERM TRADE PAYABLES OWED TO RELATED PARTIES 1117

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term trade payables owed to related parties
Field : st_creditors_group_subs
Data Type : Number
Unit : Currency
Description:
This is an addendum information of short term trade payables. The data field reports the amount of trade payables
due to group companies and subsidiary companies and which are due within 12 months from the balance sheet
date.

ProwessIQ April 15, 2019

1118 OF WHICH : SHORT TERM RETENTION MONEY OF VENDORS / SUPPLIERS

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term retention money of vendors/suppliers
Field : st_deposits_retention_money_vendors
Data Type : Number
Unit : Currency
Description:
This field captures all retention deposit payables to vendor or supplier and due to be paid on the balance sheet
date by the company. Companies report the retention deposit either in trade payable or other financial liabilities.
Retention deposit reported by companies in trade payable is reflected in this data field. Retention deposit reported
in other financial liabilities apparently due to vendor/supplier is, as a practice of normalisation, captured in this data
field. This field capture only those retention money which is intended to be paid within 12 month from balance
sheet date.

April 15, 2019 ProwessIQ

S HORT TERM ACCEPTANCES 1119

Table : Annual Financial Statements (IND-AS)

Indicator : Short term acceptances
Field : st_acceptances
Data Type : Number
Unit : Currency
Description:
Acceptances by a company which are due to mature within the next 12 months are a part of current liabilities and
are reported in this data field. A trade acceptance is a time draft drawn by the seller of goods on a buyer. It is a
contractual agreement where buyer agrees to pay the amount due at a specified date in future.

ProwessIQ April 15, 2019

1120 OTHER SHORT TERM FINANCIAL LIABILITITES

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term financial liabilitites
Field : oth_short_term_fin_liab
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting ’other short term financial liabilities’ as a separate line item on the face of
the Balance Sheet under ’Current Financial Liabilities’.
Items which meet the definition of financial liabilities as per Ind AS 32 other than short term borrowings & short
term trade payables and acceptance, are included under other short term financial liabilities.
This includes:
1. Current maturities of long term debt & lease
2. Short term trade deposits, security deposits, deposits from employees, which meet the definition of financial
liabilities
3. Interest accrued but not due (short term)
4. Share application money and advances - oversubscribed and refundable amount
5. Financial derivative instruments (current liabilities)
6. Contingent / deferred consideration (current liabilities)
6. Short term advances that meet the definition of financial liabilities.
7. Shor term financial guarantee obligations
8. Dividend payable
9.Recallable/defaulted loans/borrowings
10. Accrued expenses payable (short term)
11. Other miscellaneous short term financial liabilities
12. Unpaid matured deposits and interest accrued thereon, Unpaid matured debentures and interest accrued thereon
& related
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013

April 15, 2019 ProwessIQ

C URRENT MATURITIES OF LONG TERM DEBT & LEASE 1121

Table : Annual Financial Statements (IND-AS)

Indicator : Current maturities of long term debt & lease
Field : curr_mat_long_term_debt_lease
Data Type : Number
Unit : Currency
Description:
The outstanding amount of long term borrowings, which is to be repaid within 12 months from the date of the
balance sheet is called the current maturities of long term debt. It is reported by companies as ‘other current
liabilities’ in their balance sheet. Prowess captures this as a separate item under current liabilities.
Along with current maturities of long term debt, this data field also captures current maturities of finance lease
obligations.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease payments). Lease payments create
the same kind of obligation that interest payments create on borrowings, and have to be viewed in similar light.
This data field stores the outstanding portion of finance lease obligations, both secured and unsecured, which is to
be paid within 12 months from the balance sheet date.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the outstanding
amount of borrowings and finance lease obligations that are due for payment in the next one year as ‘current
maturities of long term debt and lease’ and report it under ‘other current liabilities’ in the balance sheet.
Companies have been presenting their financial data in the new disclosure format given in the schedule VI, which
is in accordance with the IFRS requirements only since April 2012. Thus, this data is available in Prowess only
post-March 2011.

ProwessIQ April 15, 2019

1122 C URRENT MATURITIES OF LONG TERM DEBT

Table : Annual Financial Statements (IND-AS)

Indicator : Current maturities of long term debt
Field : curr_mat_long_term_debt
Data Type : Number
Unit : Currency
Description:
The outstanding amount of long term borrowings, which is to be repaid within 12 months from the date of the
balance sheet is called the current maturities of long term debt. It is reported by companies as ‘other current
liabilities’ in their balance sheet. Prowess captures this as a separate item under current liabilities.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the outstanding
amount of borrowings that is due for payment in the next one year as ‘current maturities of long term debt’ and
report it under ‘other current liabilities’ in the balance sheet.
Companies have been presenting their financial data in the new disclosure format given in the schedule VI, which
is in accordance with the IFRS requirements, only since April 2012. Thus, this data is available in Prowess only
post-March 2011.

April 15, 2019 ProwessIQ

C URRENT MATURITIES OF FINANCE LEASE OBLIGATION 1123

Table : Annual Financial Statements (IND-AS)

Indicator : Current maturities of finance lease obligation
Field : curr_mat_fin_lease_oblig
Data Type : Number
Unit : Currency
Description:
Some firms choose to lease long-term assets rather than buy them for a variety of reasons like tax benefits, more
flexibility in terms of adjusting to changes in technology and capacity needs. Lease payments create the same kind
of obligation that interest payments create on borrowings, and have to be viewed in similar light.
In a finance lease, the lessee assumes some kind of the risks of ownership and enjoys some of the benefits. Conse-
quently, the lease is recognised both as an asset and as a liability (for the lease obligations).
This data field stores the outstanding portion of finance lease obligations, which is to be paid within 12 months
from the balance sheet date. This value is called the current maturities of finance lease obligations.
The value of this data field may be of secured finance lease obligations or unsecured finance lease obligations or
both.
The revised schedule VI makes it mandatory for all companies (except banking companies) to segregate assets
and liabilities into their current and non-current portions. Thus, companies are required to classify the amount
of finance lease obligations that are due for payment in the next one year as ‘current maturities of finance lease
obligations’ and report it under ‘other current liabilities’ in the balance sheet.
Companies have been presenting their financial data in the new disclosure format given in the schedule VI, which
is in accordance with the IFRS requirements only since April 2012. Thus, this data is available in Prowess only
post-March 2011.

ProwessIQ April 15, 2019

1124 C URRENT MATURITIES OF SECURED FINANCE LEASE OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Current maturities of secured finance lease obligations
Field : curr_mat_sec_fin_lease_oblig
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of current maturities of secured finance lease obligations of a company as on the
balance sheet date. The outstanding amount of finance lease obligations which are due within 12 months from the
balance sheet date are classified as current maturities of finance lease obligations.
The classification of finance lease obligations as secured and unsecured is disclosed separately in the schedule of
borrowings in the balance sheet. The secured portion of finance lease obligations is captured in this data field.
Secured finance lease obligations are usually secured by the hypothecation of the leased assets.

April 15, 2019 ProwessIQ

C URRENT MATURITIES OF UNSECURED FINANCE LEASE OBLIGATIONS 1125

Table : Annual Financial Statements (IND-AS)

Indicator : Current maturities of unsecured finance lease obligations
Field : curr_mat_unsec_fin_lease_oblig
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of current maturities of unsecured finance lease obligations of a company as on
the balance sheet date. The outstanding amount of finance lease obligations which are due within 12 months from
the balance sheet date are classified as current maturities of finance lease obligations.
The classification of finance lease obligations as secured and unsecured is disclosed separately in the schedule of
borrowings in the balance sheet. The unsecured portion of finance lease obligations is captured in this data field.

ProwessIQ April 15, 2019

1126 S HORT TERM SECURITY, TRADE AND DEALER DEPOSITS ( FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security, trade and dealer deposits (fin)
Field : st_security_trade_dealer_deposits_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM SECURITY, TRADE AND DEALER DEPOSITS FROM GROUP COMPANIES ( FIN ) 1127

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security, trade and dealer deposits from group companies (fin)
Field : st_security_trade_dealer_deposits_gp_co_fin
Data Type : Number
Unit : Currency
Description:
This data field captures several kinds of deposits accepted by the company from its group company, which are short
term in nature. It mainly includes security deposits, trade deposits and dealer deposits.
Security deposit is the money taken by a company as a form of security from its customers for the use of assets.
These are usually accepted by companies providing basic services. Telecommunication service providers, for in-
stance, accept security deposits from customers for providing telephone connections and telephone sets. Similarly,
LPG distributors accept security deposits for the LPG cylinders that they provide to customers. Internet service
providers might collect a security deposit from subscribers for the use of the modems they install. Such security
deposits may or may not be refundable.
Trade deposits can be defined as deposits taken by companies from their customers in accordance with the prevail-
ing trading norms.
Dealer deposits can be defined as taken by a company from its dealers as an assurance on their part towards
the provision of the services expected to the company’s customers. In case the services provided by the dealers
is proved to be insufficient or not upto-the-mark, the company might choose to forfeit such a deposit in lieu of
damage to the company’s established reputation.
This data field also includes lease deposits (including advances against leased assets), margin money, earnest or
retention money. Non-refundable deposits are also a current liability and hence are reported in this data field.

ProwessIQ April 15, 2019

1128 S HORT TERM RETENTION DEPOSITS ( EXCL VENDORS / SUPPLIERS )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term retention deposits (excl vendors/suppliers)
Field : st_retention_deposits_excl_vendor_supplier
Data Type : Number
Unit : Currency
Description:
This field captures current portion of all retention deposit payable by company except the retention deposit due to
vender/supplier.Company reports the retention deposit either in trade payable or other financial liabilities. Retention
deposit reported by companies in other financial liabilities is reflected in this data field. However, there is one
exception. Retention deposit reported in other financial liabilities apparently due to vender/supplier is, as a practice
of normalisation, captured in "Short term trade payables".

April 15, 2019 ProwessIQ

S HORT TERM DEPOSITS FROM EMPLOYEES ( FIN ) 1129

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits from employees (fin)
Field : st_deposits_from_employees_fin
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting Other Financial Liabilities as a separate line item on the face of the Balance
Sheet under Financial Liabilities . Residual items which meet the definition of financial liabilities as per Ind AS 32
should be presented under other financial liabilities.
A financial liability is any liability that is:
• a contractual obligation to deliver cash or another financial asset to another entity; or
• to exchange financial assets or financial liabilities with another entity under conditions that are potentially
unfavourable to the entity.
Only the current portion of deposits accepted by a company from its employees which meets the defination of
financial liabilities is captured here. Current portion of deposits accepted by a company from its employees which
does not meet the defination of financial liabilities is captured in Short term deposits from employees (non finance)
. Current portion is that portion which is expected to mature within 12 months from the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1130 I NTEREST ACCRUED BUT NOT DUE ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued but not due (short term)
Field : st_int_accrued_but_not_due_borr
Data Type : Number
Unit : Currency
Description:

April 15, 2019 ProwessIQ

I NTEREST ACCRUED BUT NOT DUE ON BORROWINGS ( SHORT TERM ) 1131

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued but not due on borrowings (short term)
Field : st_int_accrued_but_not_due
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid. Interest accrued but not due is
interest that has been recognised but is not yet scheduled for payment.
For example, a company takes loan on 1 January 2014 and interest is payable half yearly. In this case, the first
interest installment will be payable on 30 June 2014. When the company prepares its balance sheet as on 31 March
2014, it will show interest accrued for the period 1 January 2014 to 31 March 2014 but it is not due for payment as
it will be paid only on 30 June 2014. Hence, in this case there is interest accrued but not due.
Interest accrues as soon as the time passes but it is due only on a specific date. This data field captures the amount
of interest accrued but not due on short term borrowings. It is a part of current liabilities of a company.

ProwessIQ April 15, 2019

1132 I NTEREST ACCRUED AND NOT DUE ON SECURED BORROWINGS ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and not due on secured borrowings (short term)
Field : st_int_accr_n_not_due_sec
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid. Interest accrued but not due is
interest that has been recognised but is not yet scheduled for payment.
For example, a company takes loan on 1 January 2014 and interest is payable half yearly. In this case, the first
interest installment will be payable on 30 June 2014. When the company prepares its balance sheet as on 31 March
2014, it will show interest accrued for the period 1 January 2014 to 31 March 2014 but it is not due for payment as
it will be paid only on 30 June 2014. Hence, in this case there is interest accrued but not due.
Interest accrues as soon as the time passes but it is due only on a specific date. This data field captures the amount
of interest accrued but not due on secured short term borrowings. It is a part of current liabilities of a company.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED AND NOT DUE ON UNSECURED BORROWINGS ( SHORT TERM ) 1133

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued and not due on unsecured borrowings (short term)
Field : st_int_accr_n_not_due_unsec
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid. Interest accrued but not due is
interest that has been recognised but is not yet scheduled for payment.
For example, a company takes loan on 1 January 2014 and interest is payable half yearly. In this case, the first
interest installment will be payable on 30 June 2014. When the company prepares its balance sheet as on 31 March
2014, it will show interest accrued for the period 1 January 2014 to 31 March 2014 but it is not due for payment as
it will be paid only on 30 June 2014. Hence, in this case there is interest accrued but not due.
Interest accrues as soon as the time passes but it is due only on a specific date. This data field captures the amount
of interest accrued but not due on unsecured short term borrowings. It is a part of current liabilities of a company.

ProwessIQ April 15, 2019

1134 I NTEREST ACCRUED ON TRADE PAYABLES ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued on trade payables (short term)
Field : st_int_accrued_on_trade_payables
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid.
Interest accrues as soon as the time passes but it is due only on a specific date. This data field captures the amount
of short-term interest accrued on Trade payables. It is a part of current liabilities of a company’s Balance Sheet.
The value of Interest accrued on trade payables is captured separately under non-current and current liabilities.
’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under total liabilities in
Prowess after the introduction of revised schedule VI. Since April 2011, companies except for banking companies
are required to present their financial statements as per revised schedule VI. As per the new schedule, companies
except for banking companies are required to segregate their assets and liabilities into current and non-current
portions.
Hence, the non-current Interest accrued on trade payables is captured under non-current liabilities as ’Interest
accrued on trade payables (long term)’ and the current portion is captured under current liabilities as ’Interest
accrued on trade payables (short term)’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

April 15, 2019 ProwessIQ

I NTEREST ACCRUED ON OTHERS ( SHORT TERM ) 1135

Table : Annual Financial Statements (IND-AS)

Indicator : Interest accrued on others (short term)
Field : st_int_accrued_on_others
Data Type : Number
Unit : Currency
Description:
Accrued interest is the interest payable that has been recognised but not yet paid.
In some cases company does not provide the nature of loans/liabilities reported in the balance sheet.The interest
accrued on such loans/liabilities are captured in this data field.
The total value of Interest accrued on other loans/liabilities is also captured separately under non-current and
current liabilities. ’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under
total liabilities in Prowess after the introduction of revised schedule VI. Since April 2011, companies except for
banking companies are required to present their financial statements as per revised schedule VI. As per the new
schedule, companies except for banking companies are required to segregate their assets and liabilities into current
and non-current portions.
Hence, the non-current Interest accrued on other loans/liabilities is captured under non-current liabilities as ’Interest
accrued on others (long term)’ and the current portion is captured under current liabilities as ’Interest accrued on
others (short term)’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

ProwessIQ April 15, 2019

1136 S HARE APPLICATION MONEY AND ADVANCES - OVERSUBSCRIBED AND REFUNDABLE AMOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money and advances - oversubscribed and refundable amount
Field : share_appl_oversub
Data Type : Number
Unit : Currency
Description:
Oversubscribed equity share and preference share application money outstanding at the end of the year and that is
to be refunded to the applicants forms a part of the current liabilities of a company and is reported in this data field.

April 15, 2019 ProwessIQ

S HARE APPLICATION MONEY AND ADVANCES – EQUITY – 1137
OVERSUBSCRIBED AND REFUNDABLE AMOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money and advances – equity – oversubscribed and refundable
amount
Field : share_appl_equity_oversub
Data Type : Number
Unit : Currency
Description:
Oversubscribed equity share application money outstanding at the end of the year and that is to be refunded to
the applicants is included under current liabilties of a company and such amount is captured in this data field.
If a portion of the oversubscribed amount is not refunded because claims were not made, then in such cases the
disclosure is generally made as ’Unclaimed public issue refund orders’. Such amounts are also reported in this data
field.
The amount refundable only to equity shareholders is captured in this data field. The amount refundable to prefer-
ence shareholders is captured separately.

ProwessIQ April 15, 2019

1138 S HARE APPLICATION MONEY REFUNDABLE – PREFERENCE SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money refundable – preference shares
Field : share_appl_pref_oversub
Data Type : Number
Unit : Currency
Description:
Oversubscribed preference share application money outstanding at the end of the year and that is to be refunded to
the applicants is reported in this data field.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR PAYMENT PAYABLE ON REDEMPTION OF BONDS 1139

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for payment payable on redemption of bonds
Field : st_prov_paym_payable_bonds_redemp
Data Type : Number
Unit : Currency
Description:
When bonds issued by a company become due for redemption, it has to create a provision for premium payable on
redemption of bonds. This provision is captured in this data field.

ProwessIQ April 15, 2019

1140 F INANCIAL DERIVATIVE INSTRUMENTS ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments (current liabilities)
Field : st_prov_estimated_loss_derivatives
Data Type : Number
Unit : Currency
Description:

A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.

Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.

On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange unfavourable leads to recognition of financial derivative liabilities.

E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.

Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS ( CURRENT LIABILITIES ) 1141

option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
IND AS 32 Financial Instruments: Presentation & IND AS 109 Financial Instruments governes the recognition
and presentation of financial derivative instrument.However there is no accounting standard specified in IGAAP
for recognition of financial derivative instrument.The accounting principles of conservatism and prudence require
that companies not only record liabilities that have been incurred, but also make provisions for potential liabili-
ties.Therefore,any provision for estimated loss on derivative reported by companies which is expected to become
due within the period of 12 months from the balance sheet date is captured in this field.In case of IND AS, this field
captures current portion of derivative financial instruments liabilities.

ProwessIQ April 15, 2019

1142 F ORWARD CONTRACTS ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Forward contracts (current liabilities)
Field : forward_contract_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S WAPS ( CURRENT LIABILITIES ) 1143

Table : Annual Financial Statements (IND-AS)

Indicator : Swaps (current liabilities)
Field : swaps_contract_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1144 F UTURE CONTRACTS ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Future contracts (current liabilities)
Field : futures_contract_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

O PTIONS ( CURRENT LIABILITIES ) 1145

Table : Annual Financial Statements (IND-AS)

Indicator : Options (current liabilities)
Field : options_contract_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1146 E MBEDDED DERIVATIVES ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Embedded derivatives (current liabilities)
Field : embedded_derivatives_contract_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER / UNSPECIFIED FINANCIAL DERIVATIVE INSTRUMENTS ( CURRENT LIABILITIES ) 1147

Table : Annual Financial Statements (IND-AS)

Indicator : Other/unspecified financial derivative instruments (current liabilities)
Field : oth_unspec_fin_derivative_instru_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1148 F INANCIAL DERIVATIVE INSTRUMENTS DESIGNATED AS HEDGE ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments designated as hedge(current liabilities)
Field : fin_derivative_instru_hedge_curr_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS NOT DESIGNATED AS HEDGE ( CURRENT LIABILITIES ) 1149

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments not designated as hedge(current liabilities)
Field : fin_derivative_instru_not_hedge_curr_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1150 C ONTINGENT / DEFERRED CONSIDERATION ( CURRENT LIABILITIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent / deferred consideration (current liabilities)
Field : contng_consid_curr_liab
Data Type : Number
Unit : Currency
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration for the business from cash generated at a later date.
As per Ind-AS 109 ’Financial Instruments’ contingent / deferred consideration recognised by an acquirer as per
business combination shall be re-measured at fair value and gain / loss occurring due to fair value changes shall be
recognised in profit and loss account.It is to be noted that contingent consideration classified as equity shall not be
re-measured and subsequent settlement is to be done within equity only.
Ind AS Schedule III requires presenting Other Financial Liabilities as a separate line item on the face of the
Balance Sheet under Financial Liabilities . Items which meet the definition of financial liabilities as per Ind AS 32,
like contingent consideration, derivative contracts, financial guarantee contracts issued, contractually reimbursable
expenses etc., should be presented under other financial liabilities.
This field captures the current portion of contingent consideration.Current portion is that portion which is expected
to mature within 12 months from the balance sheet date.Contingent consideration classified as equity is captured
under Contingent Equity Reserve .
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL ADVANCES RECEIVED 1151

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances received
Field : st_fin_advance
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1152 S HORT TERM FINANCIAL ADVANCES RECEIVED FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances received from group companies
Field : st_fin_advance_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D IVIDEND PAYABLE 1153

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend payable
Field : total_dividend_payable
Data Type : Number
Unit : Currency
Description:
Dividend can be defined as that portion of a company’s earnings that are distributed to shareholders. It is that
portion of a corporate’s profits that have been set aside and declared by the company, and which are to be shared
by each individual member of a company. Generally company do not declare dividend unless it has accumulated
profits.Dividend can be classified on the basis of the day on which its distribution is announced, into interim and
final dividend.Final dividend is declared as per the recommendation of a company’s Board of Directors (BoD) and
with the approval of shareholders whereas interim dividend is recommended and declared by BoD. Dividend is
paid on both equity shares and preference shares.
There can be a time lag between the date of declaration of dividend, and the actual payout thereof.If this time lag
hits the balance sheet date, companies are required to book a liability for dividend which has not been paid out
before the balance sheet date. This data field captures the sum of the outstanding amounts of its interim dividend
and final dividend.
Interim dividend is the dividend declared by the BoD between the two Annual General Meetings (AGM). The BoD
sometimes declares interim dividend before the completion of the financial year, on the basis of the company’s
estimated profits for the year. Such dividend is generally distributed before the completion of the financial year.
However, in some cases, it might not be distributed before the balance sheet date. Such interim dividend declared
during the year but which has not been disbursed before the end of the accounting year is captured in this field.
On account of a recent change in accounting standard, companies are no longer required to make a provision for
proposed dividend in their financial statements. This change has become effective from the financial year 2016-17
and for its presented comparative years. For the financial years upto 2015-16, information with respect to proposed
dividend can be obtained from the indicator ’Dividend paid and proposed’.
However, there are some types of preference shares on which payment of dividend every year is obiligatory in
nature hence its payment is not at the discretion of issuer.These types of dividend, if not paid upto balance sheet
date, reflects as liability in balance sheet and captured by us in this field.
A dividend can be liability when it is pending to be paid by the company or pending to be claimed by any share-
holder.We capture the dividend unpaid by the company in this field and unclaimed dividend in Unclaimed dividend
payable field.
This data field is broadly divided into two categories, namely "Interim dividend payable" and "Final dividend
payable".

ProwessIQ April 15, 2019

1154 I NTERIM DIVIDEND PAYABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Interim dividend payable
Field : interim_dividend_payable
Data Type : Number
Unit : Currency
Description:
Interim dividend is the dividend declared by the BoD between the two Annual General Meetings (AGM). The BoD
sometimes declares interim dividend before the completion of the financial year, on the basis of the company’s
estimated profits for the year. Such dividend is generally distributed before the completion of the financial year.
However, in some cases, it might not be distributed before the balance sheet date. Such interim dividend declared
during the year but which has not been disbursed before the end of the accounting year is captured in this field.
There can be a time lag between the date of declaration of dividend, and the actual payout thereof.If this time lag
hits the balance sheet date, companies are required to book a liability for dividend which has not been paid out
before the balance sheet date. This data field captures the sum of the outstanding amounts of its interim dividend.
On account of a recent change in accounting standard, companies are no longer required to make a provision for
proposed dividend in their financial statements. This change has become effective from the financial year 2016-17
and for its presented comparative years. For the financial years upto 2015-16, information with respect to proposed
dividend can be obtained from the indicator ’Dividend paid and proposed’.
However, there are some types of preference shares on which payment of dividend every year is obiligatory in
nature hence its payment is not at the discretion of issuer.These types of dividend, if not paid upto balance sheet
date, reflects as liability in balance sheet and captured by us in this field.
A dividend can be liability when it is pending to be paid by the company or pending to be claimed by any share-
holder.We capture the dividend unpaid by the company in this field and unclaimed dividend in Unclaimed dividend
payable field.
This data field is broadly divided into two categories, namely ’interim equity dividend payable’ and ’interim pref-
erence dividend payable’.

April 15, 2019 ProwessIQ

F INAL DIVIDEND PAYABLE 1155

Table : Annual Financial Statements (IND-AS)

Indicator : Final dividend payable
Field : dividend_payable
Data Type : Number
Unit : Currency
Description:
The dividend declared at an AGM is known as final dividend. It is declared and paid in compliance with section
123 of the Companies Act, 2013. Since it is declared at the AGM, it is bound to be paid in the subsequent year.
Therefore, it is also known as proposed dividend.On account of a recent change in accounting standard, companies
are no longer required to make a provision for proposed dividend in their financial statements. This change has
become effective from the financial year 2016-17 and for its presented comparative years. For the financial years
upto 2015-16, information with respect to proposed dividend can be obtained from the indicator ’Dividend paid
and proposed’.
This data field has two sub-categories based on the type of share capital the final dividend pertains to. Accordingly,
the child indicators are "final equity dividend payable" and "final preference dividend payable".

ProwessIQ April 15, 2019

1156 R ECALLABLE / DEFAULTED LOANS / BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Recallable/defaulted loans/borrowings
Field : default_pay_borrow
Data Type : Number
Unit : Currency
Description:
Companies having long term loans or borrowings sometimes fail in repaying them in due time. When the default
is for a longer / continuous period and the bank has a right to recall the entire amount of loan due to such default in
repayment, the same is captured in this field, ’Recallable/defaulted loans/borrowings’.
Sometimes, companies do not mention that the entire amount of loan defaulted has been recalled and the company
makes good / adjusts the same while repaying its next due principal instalment. In such cases this amount is
captured under borrowings and not under ’Recallable/defaulted loans/borrowings’

April 15, 2019 ProwessIQ

I NTEREST ON RECALLABLE / DEFAULTED LOANS / BORROWINGS 1157

Table : Annual Financial Statements (IND-AS)

Indicator : Interest on recallable/defaulted loans/borrowings
Field : interest_default_pay_borrow
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1158 S HORT TERM FINANCIAL GUARANTEE OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial guarantee obligations
Field : st_fin_guarantee_obligations
Data Type : Number
Unit : Currency
Description:
In the course of normal business operations, companies are often required to furnish financial gurantees to their
lenders. It is not unusual for holding companies to furnish guarantees to financial institution on behalf of their
subsidiaries.
Ind AS 109 requires the issuer and beneficiary of financial guarantee contracts to recognise the same in thier
financial statements.
Such a financial guarantee contract is recognised as a liability in the financial statements of the issuer while the
same reflects as an asset in the financial statement of the beneficiary. The asset as well as liability is recongnised at
fair value.
If the financial guarantee contract is issued to an unrelated party in a stand-alone arms length transaction, its fair
value is likely to equal the premium received.
This requirement applies even if the guarantee is issued by a parent company (P Ltd.) in respect of a loan obtained
by its subsidiary (S Ltd.) without any economic consideration. Even though the arrangement does not involve
charging of a fee by the parent company, the service that the subsidiary avails is real as it would be required to pay
a fee for such an arrangement with an unrelated party.
The parent company recognises financial guarantee obligation at fair value of the contract i.e. the fee that would be
entitled to receive in a transaction with an unrelated party. Correspondingly, it also reflects in the investment of the
parent company. Since this is a non-monetary benefit recieved by the subsidiary from its parent it is in substance a
investment by the parent in the subsidiary.
For example :- G M R Hyderabad Intl. Airport Ltd. reported ’Income arising from fair valuation of financial
guarantee’ in profit or loss statement , ’Financial guarantee contracts’ in current liabilities and ’Investment in
subsidiaries arising on account of fair valuation of financial guarantee given to subsidiary’ in investments in the
financial year of 2016-17.
In this field, we capture this financial guarantee obligation which is going to be amortised within the period of 12
month from balance sheet date.

April 15, 2019 ProwessIQ

ACCRUED EXPENSES PAYABLE ( SHORT TERM ) 1159

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued expenses payable (short term)
Field : st_accrued_exp_payable
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1160 M ISC . CURRENT FINANCIAL LIABILITIES ( INCL LEASE TERMINAL ADJ )

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. current financial liabilities(incl lease terminal adj)
Field : oth_misc_st_fin_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

U NCLAIMED DIVIDEND PAYABLE 1161

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed dividend payable
Field : unclaimed_dividend_payable
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1162 U NCLAIMED AND UNPAID PUBLIC DEPOSITS

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid public deposits
Field : unclaimed_public_deposits
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of all of a company’s deposits which have matured, but have not yet
been claimed by the holders thereof. In ordinary parlance, the term "unclaimed deposits" would relate to deposits
accepted by banks. However, this data field covers unclaimed and unpaid deposits which have been accepted by all
kinds of companies. A significant portion of such deposits pertains to deposits raised from the public.
Companies usually report such amounts as "Unclaimed and unpaid matured deposits". More often than not, it
is reported so as to include "interest accrued thereon" as well. Where a break-up of the principal and interest
components is not made available, Prowess reports the entire amount under this data field. If, however, a break-up
of interest is made available by the company in its Annual Report, Prowess captures such an interest component
under the head "Interest on unclaimed and unpaid dues".
Since unclaimed and unpaid deposits are payable as soon as the depositor makes a claim, they are classified by
CMIE as a current liability, even if certain companies report them under unsecured borrowings. If, however, such
deposits remain unclaimed for a period of seven years, they get transferred to an account named the "Investor
Education and Protection Fund (IEPF) as mandated by section 205 of the Companies Act, 1956. Subsequently, no
claims are entertained against the company or the IEPF for any money transferred to the fund in accordance with
the relevant provisions.

April 15, 2019 ProwessIQ

U NCLAIMED AND UNPAID PORTION OF REDEEMED PREFERENCE SHARES 1163

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid portion of redeemed preference shares
Field : unclaimed_redeemed_pref_shares
Data Type : Number
Unit : Currency
Description:
As per section 100 of the Companies Act, 1956, it is mandatory for companies who have raised money through the
issue of redeemable preference shares to return the amount due on the maturity thereof, whether or not the company
needs to be liquidated. Therefore, the entire sum raised in such a manner becomes due to investors on the maturity
date. However, some investors might not be able to be traced. As a result, such unclaimed and unpaid portion of
redeemed preference shares is recorded in the company’s books as a current liability.
This data field captures the outstanding value of redeemable preference share capital that has become due to in-
vestors for repayment, but have not yet been claimed for various reasons.

ProwessIQ April 15, 2019

1164 U NCLAIMED AND UNPAID PORTION OF REDEEMED DEBENTURES

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid portion of redeemed debentures
Field : unclaimed_redeemed_deb
Data Type : Number
Unit : Currency
Description:
Debentures are a class of debt instruments issued by a company. They can be issued either at par, at a premium, or
at a discount to their face value. Companies pay a specified rate of interest at fixed intervals to debenture holders.
By virtue of being creditors to a company, debenture holders are senior to preference shareholders and equity
shareholders in terms of claims. There are various kinds of debentures. Redeemable debentures are those which
are to be paid back within a specified period.
There is a possibility of certain debenture holders not coming forward to claim the proceeds of redeemed deben-
tures. Also, certain claims might not be entertained, for reasons such as non-surrender of duly discharged debenture
certificates by a person claiming to be a debenture-holder. Such an unclaimed and unpaid redeemable debentures
are to be recorded under the head "Unclaimed and unpaid portion of redeemed debentures", albeit for a maximum
period of seven years. This data field captures such an outstanding value of redeemed debentures that have become
due to investors for repayment, but have not yet been claimed for various reasons. Since they are to be paid as soon
as a claim is made, they feature under current liabilities.
Section 205C of the Companies Act, 1956, has mandated the creation of an Investor Education and Protection
Fund (IEPF) which should be used to credit proceeds of such redeemed debentures and interest thereon, which
have remained unclaimed and unpaid for a period of seven years from the date they became due for payment. Once
a certain amount is transferred to the IEPF, no claim thereon shall be entertained. The fund is to be used for the
promotion of investors’ awareness and protection of investors’ interest in accordance with the rules prescribed from
time to time.

April 15, 2019 ProwessIQ

OTHER UNCLAIMED AND UNPAID DUES 1165

Table : Annual Financial Statements (IND-AS)

Indicator : Other unclaimed and unpaid dues
Field : int_on_unclaimed_unpaid_dues
Data Type : Number
Unit : Currency
Description:
Where a company discloses a combined figure of interest, if any, on unclaimed and unpaid dues i.e. without
specifying the amount on unpaid or unclaimed dividend, or on unclaimed and unpaid deposits or on unclaimed and
unpaid portion of redeemed preference shares or on unclaimed and unpaid portion of redeemed debentures, the
same is reported in this data field. Where the specific break up is provided then the amount of interest is included
along with the unpaid or unclaimed amount under the respective heads.

ProwessIQ April 15, 2019

1166 OTHER SHORT TERM NON - FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term non-financial liabilities
Field : oth_short_term_non_fin_liab
Data Type : Number
Unit : Currency
Description:
Ind AS Schedule III requires presenting ’other short term non-financial liabilities’ as a separate line item on the
face of the Balance Sheet under ’Current Liabilities’.
Liabilities which do not meet the definition of financial liabilities as per Ind AS 32, are included under other short
term non-financial liabilities.
This includes:
1. Deferred income liabilities (short term)
2. Statutory remittances payable such as withholding taxes, income tax, indirect taxes, etc.
3. Short term trade teposits, security deposits, deposits from employees, which do not meet the definition of
financial liabilities.
4. Short term advances from customers on capital account
5. Short term advances from customers on revenue account
6. other short term advances payable that do not meet the definition of financial liabilities.
7. Current regulatory deferral liabilities
8. Other miscellaneous short term non-financial liabilities
This data-field is applicable to the companies which prepare their financial statements in accordnace with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criterias for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013

April 15, 2019 ProwessIQ

D EFERRED INCOME LIABILITIES ( SHORT TERM ) 1167

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred income liabilities (short term)
Field : st_liab_deferred_income
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1168 D EFERRED GOVERNMENT GRANT ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred government grant (short term)
Field : st_liab_deferred_govt_grants
Data Type : Number
Unit : Currency
Description:
This data field captures current portion of the deferred income arising out of
1. Government grant related to Revenue/Income - Such grants are to be recognised by companies as income on a
systematic basis over the periods corresponding with their related costs.
2. Government grant received by companies against purchase of an asset. Under IGAAP, grant relating to assets
can be presented in one of two ways:
a. As deferred income that is recognised in profit or loss on a systematic basis over the useful life of the asset.
b. By deducting the grant from the asset’s carrying amount.
However under Ind AS 20, Accounting for government grants, does not permit grant to be recognised by deducting
it from the asset’s carrying amount.
If the first method given above is followed by companies, the reported deferred income against capital asset is
captured in this data field. The amortisation of deferred income is captured in statement of profit and loss.A
government grant may take the form of a transfer of a non-monetary asset, such as land or other resources, for the
use of the entity. In these circumstances, the fair value of the non-monetary asset is assessed and both grant and
asset are accounted for at that fair value.If this grant is presented by companies in liabilities, we capture current
portion of it in this data fields.

April 15, 2019 ProwessIQ

S TATUTORY REMITTANCES PAYABLE 1169

Table : Annual Financial Statements (IND-AS)

Indicator : Statutory remittances payable
Field : statutory_remittances_payable
Data Type : Number
Unit : Currency
Description:
The revised schedule VI of the Companies Act, 1956, requires companies to disclose the value of its liabilities
pertaining to "statutory remittances" in its notes to accounts. These statutory remittances are required to be re-
ported under "other current liabilities". Statutory remittances would essentially include a company’s dues towards
contribution to Provident Fund and the Employees’ State Insurance Corporation, withholding taxes, excise duty,
value added tax, service tax, etc.
This data field captures all of a company’s outstanding dues towards statutory remittances. Most companies report
such an amount simply as "statutory liabilities".

ProwessIQ April 15, 2019

1170 I NCOME TAX / WITHOLDING TAX / TDS PAYABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax / witholding tax / tds payable
Field : income_tax_withholding_tax_tds_payable
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D IVIDEND TAX PAYABLE 1171

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend tax payable
Field : dividend_tax_payable
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1172 DDT PAYABLE - DIVIDEND ON EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : DDT payable - dividend on equity shares
Field : dividend_tax_payable_equity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DDT PAYABLE - DIVIDEND ON PREFERENCE SHARES 1173

Table : Annual Financial Statements (IND-AS)

Indicator : DDT payable - dividend on preference shares
Field : dividend_tax_payable_pref
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1174 DDT PAYABLE - DIVIDEND ON PREFERENCE SHARES CLASSIFIED AS LIABILITY

Table : Annual Financial Statements (IND-AS)

Indicator : DDT payable - dividend on preference shares classified as liability
Field : dividend_tax_payable_pref_liab_comp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DDT PAYABLE - DIVIDEND ON PREFERENCE SHARES CLASSIFIED AS EQUITY 1175

Table : Annual Financial Statements (IND-AS)

Indicator : DDT payable - dividend on preference shares classified as equity
Field : dividend_tax_payable_pref_eqty_comp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1176 I NDIRECT TAXES PAYABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Indirect taxes payable
Field : indirect_tax_payable
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S TATUTORY EMPLOYEE BENEFITS PAYABLE 1177

Table : Annual Financial Statements (IND-AS)

Indicator : Statutory employee benefits payable
Field : statutory_employee_benefits_payable
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1178 S HORT TERM SECURITY, TRADE AND DEALER DEPOSITS ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security, trade and dealer deposits (non-fin)
Field : st_security_trade_dealer_deposits_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM SECURITY, TRADE AND DEALER DEPOSITS FROM GROUP COMPANIES ( NON - FIN ) 1179

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security, trade and dealer deposits from group companies (non-fin)
Field : st_security_trade_dealer_deposits_gp_cos_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1180 S HORT TERM ADVANCES FROM CUSTOMERS ON CAPITAL ACCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances from customers on capital account
Field : st_customer_adv_capital_acct
Data Type : Number
Unit : Currency
Description:
Companies might take advances from buyers of both, capital as well as current assets (goods and services). Ad-
vances on capital account would essentially mean advances taken from customers against assets to be sold on a
future date. In other words, it is cash received in advance before the delivery of the selling company’s assets.
This data field captures advances taken by companies on account of sale of assets (other than current assets), such
as plant and machinery, land, building, investments, etc. It also includes advances taken in respect of some capital
projects.

April 15, 2019 ProwessIQ

S HORT TERM ADVANCES FROM CUSTOMERS ON CAPITAL ACCOUNT FROM GROUP COMPANIES 1181

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances from customers on capital account from group companies
Field : st_customer_adv_capital_acct_gp_co
Data Type : Number
Unit : Currency
Description:
Advances on capital account would essentially mean advances taken from customers against assets to be sold on a
future date. In other words, it is cash received in advance before the delivery of the selling company’s assets.
This data field captures advances taken from group companies on account of sale of assets (other than current
assets), such as plant and machinery, land, building, investments, etc. It also includes advances taken in respect of
some capital projects.
lsdparaThe value of advances from companies on capital account is also captured separately under non-current
and current liabilities. ’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under
total liabilities in Prowess after the introduction of revised schedule VI. Since April 2011, companies except for
banking companies are required to present their financial statements as per revised schedule VI. As per the new
schedule, companies except for banking companies are required to segregate their assets and liabilities into current
and non-current portions.
Hence, the non-current advances from group companies is captured under non-current liabilities as ’Long term
advances from customers on capital account from group companies’and the current portion is captured under
current liabilities as ’Short term advances from customers on capital account’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

ProwessIQ April 15, 2019

1182 S HORT TERM ADVANCES FROM CUSTOMERS ON REVENUE ACCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances from customers on revenue account
Field : st_customer_adv_revenue_acct
Data Type : Number
Unit : Currency
Description:
Advances from customers on revenue account refers to advances taken from customers against goods to be sold or
services to be provided to them on a future date. In simple words, it can be described as a concept of "cash before
delivery". This data field captures such advances from customers on revenue account, which have been taken on a
short term basis. If the company’s financial statements are silent on whether the advances taken are on capital or
revenue account, then they are assumed to have been taken on revenue account.
An example of advances from customers taken against revenues would be that of advances taken by most public
sector power companies. They report an item "Income received in advance on account of advance against depreci-
ation (AAD)" under sources of funds in their balance sheet. Power companies are legally allowed, when they fall
short of cash, to collect a higher tariff than due from consumers. This "higher-than-due" tariff is basically an ad-
vance collected from customers. When the company’s cash flows eventually come back on track, then the company
collects lower-than-due tariff from customers, thereby adjusting for the advance collected earlier. The tariff charged
by electricity companies consists of depreciation, AAD, interest on loans, interest on working capital, operation
and maintenance expenses and return on equity.
The Supreme Court allowed power companies to collect an advance against a future expense, in this case being
depreciation. AAD is nothing but an adjustment by reducing the normal depreciation includible in the future years
in such a manner that at the end of useful life of the plant (which is normally 30 years) the same would be reduced
to nil. Therefore, the assessee cannot use the AAD for any other purpose (which is otherwise possible in the case
of a reserve) except to adjust the same against future depreciation so as to reduce the tariff in the future years.
Such a receipt is not a loan because there is no interest payable. Since it is against a service that is to be ren-
dered/provided in future, it is an advance. AAD is an amount that is under obligation,right from the inception, to
get adjusted in the future. It is not a reserve because it is not unencumbered, as the corresponding value is to be
repaid. It is not an appropriation of profits either.
CMIE thus reports any amount reported by a company in its Annual Report as "Income received in advance on
account of advance against depreciation" under this data field. Consequently, a difference might arise in the figure
of current liabilities as arrived at by CMIE and by an electricity company.

April 15, 2019 ProwessIQ

E XCESS OF PROGRESS BILLINGS OVER CONTRACT COSTS 1183

Table : Annual Financial Statements (IND-AS)

Indicator : Excess of progress billings over contract costs
Field : excess_progress_bill_over_contract_cost
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1184 S HORT TERM ADVANCES FROM CUSTOMERS ON REVENUE ACCOUNT FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances from customers on revenue account from group companies
Field : st_customer_adv_revenue_acct_gp_co
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM DEPOSITS FROM EMPLOYEES ( NON FINANCE ) 1185

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits from employees (non finance)
Field : st_deposits_from_employees_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1186 OTHER SHORT TERM NON - FINANCIAL ADVANCES RECEIVED

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term non-financial advances received
Field : st_oth_non_fin_adv_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER SHORT TERM NON - FINANCIAL ADVANCES RECEIVED FROM GROUP COMPANIES 1187

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term non-financial advances received from group companies
Field : st_oth_non_fin_adv_liab_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1188 C URRENT REGULATORY DEFERRAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Current regulatory deferral liabilities
Field : curr_regulatory_deferral_liab
Data Type : Number
Unit : Currency
Description:
Regulatory deferral asset, liabilities, income & expenses is applicable to companies which conducts rate-regulated
activities. The Institute of Chartered Accountants of India (ICAI) has issued a ’Guidance Note on Accounting
for Rate Regulated Activities’ which is applicable w.e.f. 1st April, 2015 to entities that provide goods or services
whose prices are subject to cost of service regulations and the Tariff determined by the regulator is binding on
the customers (beneficiaries).From the application of Ind AS for financial reporting, such rate regulated items
are to be accounted for as per Ind AS 114- ’Regulatory Deferral Accounts.’ Ind AS 114 allows an entity to
continue to apply previous GAAP accounting policies.For example:- S J V N LTD. is primarily engaged in the
business of generation and sale of power which is subject to cost of service regulation, hence it is applicable to the
company.Consequently,amount to the extent recoverable from or payable to the beneficiaries in subsequent periods
as per CERC Tariff Regulations are accounted as ’Regulatory asset/liability’ and adjusted from the year in which
the same becomes recoverable from or payable to the beneficiaries through regulatory income/expense.
This field capture the regulatory deferral liabilities which is going to be settled within the period of 12 month from
balance sheet date.

April 15, 2019 ProwessIQ

I NTER - OFFICE / BRANCH ADJUSTMENTS ( LIABILITIES ) 1189

Table : Annual Financial Statements (IND-AS)

Indicator : Inter-office/branch adjustments (liabilities)
Field : inter_office_adj_liab
Data Type : Number
Unit : Currency
Description:
Inter-office adjustments is a term mainly relevant to banks. This data field reflects the outstanding liabilities arising
from inter-office adjustments.
A bank might receive periodical statements from its branches with respect to inter-branch transactions. There is
a possibility of some entries remaining unadjusted in the head office of the bank at the close of the financial year.
Such entries are recorded in the bank’s balance sheet under the sub-heading ’Branch Adjustments’. If such branch
adjustments have a debit balance, then they are reported under the assets side. Accordingly, they are reported on the
liabilities side if there is a credit balance. This data field captures such a credit balance with respect to inter-branch
adjustments.
There are a number of transactions between different branches of a bank, or between different branch offices of non
banking companies. These might involve a wide array of financial instruments, such as bills of exchange, demand
drafts, telegraphic transfers, travellers cheques, cash remittances, currency-chest transactions, merchant banking
activities, FCNR transactions, foreign drafts, etc.

ProwessIQ April 15, 2019

1190 M ISC . CURRENT NON - FINANCIAL LIABILITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. current non-financial liabilities
Field : oth_misc_st_non_fin_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C URRENT PROVISIONS 1191

Table : Annual Financial Statements (IND-AS)

Indicator : Current provisions
Field : current_provision
Data Type : Number
Unit : Currency
Description:
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
A provision is a liability of uncertain timing or amount.
A liability is a present obligation of the entity arising from past events,the settlement of which is expected to result
in an outflow from the entity ofresources embodying economic benefits
An obligating event is an event that creates a legal or constructive obligationthat results in an entity having no
realistic alternative to settling thatobligation.
This data field captures the aggregate value of a company’s current provisons, and can be broadly sub-classified
into the following:-
1. Current tax liabilities / Corporate tax provision (short term)
2. Other short term direct & indirect tax provisions
3. Short term provision for bad and doubtful advances, debts and other receivables
4. Dividend and Dividend tax provision
5. Short term provision for employee benefits
6. Short term provision for restoration costs
7. Short term provision for warranty
8. Short term provision for estimated loss on onerous contracts
9. Short term provision for inventories incl prov for slow moving inventories
10. Short term provision for restructuring costs
11. Other current provisions
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1192 C URRENT TAX LIABILITIES / C ORPORATE TAX PROVISION ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Current tax liabilities / Corporate tax provision (short term)
Field : st_corporate_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures the provision a company makes for direct taxes. These provisions are made on the basis of
taxable profits and not book profits.
This data field records the gross provision for tax. If a company reports tax provision net of advance taxes paid
then Prowess adds back the advance tax and reports this separately under loans and advances.

April 15, 2019 ProwessIQ

OTHER SHORT TERM DIRECT & INDIRECT TAX PROVISIONS 1193

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term direct & indirect tax provisions
Field : st_direct_indirect_tax_prov
Data Type : Number
Unit : Currency
Description:
Short term provisions for all other direct taxes except for corporate tax provisions are reported in this data field.
Other direct tax provisions include provision for wealth tax and agricultural tax. All short term provisions made
for indirect taxes like excise, sales tax, etc, are also reported in this data field.
The amount in this data field is the sum of short term provision for all other direct taxes (except corporate tax) and
indirect taxes.

ProwessIQ April 15, 2019

1194 W EALTH TAX PROVISION ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Wealth tax provision (short term)
Field : st_wealth_tax_prov
Data Type : Number
Unit : Currency
Description:
Wealth tax is charged in respect of net wealth of a company at the rate of one per cent of the amount by which the
amount exceeds Rs.15 lakh.
Wealth tax is levied only on the value of those assets (including deemed assets but excluding exempt assets) as
defined under section 2(e/a) after deduction therefrom of the debts which are incurred in relation to such assets.
Assets include any building, residential or commercial, motor cars, jewellery, bullion or any other article made of
gold, yachts, boats and aircrafts, cash in hand.
This data field captures the amount of short term provision for wealth tax made by a company during the year.

April 15, 2019 ProwessIQ

AGRICULTURAL TAX PROVISION ( SHORT TERM ) 1195

Table : Annual Financial Statements (IND-AS)

Indicator : Agricultural tax provision (short term)
Field : st_agricultural_tax_prov
Data Type : Number
Unit : Currency
Description:
This data field captures short term provisions made for agricultural income tax in the company’s profit & loss
statement.
Agricultural income tax is the tax levied on the agricultural income of the company. Although agricultural income
is exempt from tax as per the Income Tax Act and the Central Government does not tax such income, state gov-
ernments are allowed to do so. Hence, this data field would essentially include agricultural income tax levied by
various state governments.

ProwessIQ April 15, 2019

1196 S HORT TERM PROVISION FOR INDIRECT TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for indirect taxes
Field : st_indirect_tax_prov
Data Type : Number
Unit : Currency
Description:
Provisions made by a company for indirect taxes like excise duty, sales tax, service tax, etc are captured in this data
field.

April 15, 2019 ProwessIQ

OTHER SHORT TERM DIRECT TAX PROVISION 1197

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term direct tax provision
Field : st_other_tax_prov
Data Type : Number
Unit : Currency
Description:
Any provision made by a company for direct taxes other than corporate tax, wealth tax and agricultural income tax
are reported in this data field.
Other direct tax provisions mainly includes fringe benefit tax.

ProwessIQ April 15, 2019

1198 S HORT TERM PROVISION FOR BAD AND DOUBTFUL ADVANCES AND DEBTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for bad and doubtful advances and debts
Field : st_doubtful_adv_debts_prov
Data Type : Number
Unit : Currency
Description:
These are the provisions made by a company for advances, debts and debtors that are considered to be unrecov-
erable. This includes such provisions made by banks,and NBFCs, provisions for bad loans given by non-finance
companies and provisions for bad sundry debtors.This data field captures Provision for bad and doubtful advances
and debts which are short term in nature.
Where the individual provisions made against advances debts and debtors or specific loans are disclosed, they are
deducted from the respective asset head and not separately disclosed. But where a combined amount of provision
is disclosed without providing a break up and hence it is not possible to deduct the amount from respective asset
heads, CMIE discloses the amount of provision separately in this data field.
The value of provision for bad and doubtful advances and debts is captured separately under non-current and
current liabilities. ’Non-current liabilities’ and ’Current liabilities’ have been added as separate sections under
total liabilities in Prowess after the introduction of revised schedule VI. Since April 2011, companies except for
banking companies are required to present their financial statements as per revised schedule VI. As per the new
schedule, companies except for banking companies are required to segregate their assets and liabilities into current
and non-current portions.
Hence, the non-current portion of provision for bad and doubtful advances and debts is captured under non-current
liabilities as ’Provision for long term trade receivables, long term advances & npas’ and the current portion is
captured under current liabilities as ’Short term provision for bad and doubtful advances and debts’.
As companies have been presenting their financial statements in the new format only since April 2011, the time-
series for current and non-current liabilities is available only since 2010-11. Such data is not available for years
prior to 2010-11.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR DOUBTFUL TRADE RECEIVABLES O / S FOR OVER SIX MONTHS 1199

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for doubtful trade receivables o/s for over six months
Field : st_s_drs_provn_doubtful
Data Type : Number
Unit : Currency
Description:
Sundry debtors is the amount that the company’s customers owe it for goods and services provided to them by the
company. Doubtful trade receivables or bad debts are amounts that a firm believes it may be unable to recover based
on a customer’s payment history or delay in paying for goods and services. The company then makes allowance
for doubtful debts in the form of provisions.
This data field captures the provisions the company has made for sundry debtors that have been outstanding for
more than six months whether secured or unsecured and whose recovery is considered doubtful.
Where the Annual Report does not specify whether the provision for bad / doubtful debtors is in respect of debtors
outstanding for a period less than six months or in respect of debtors outstanding for a period over six months,
Prowess considers the provision to be against debts outstanding for a period over six months whose recovery is
doubtful.

ProwessIQ April 15, 2019

1200 S HORT TERM PROVISION FOR DOUBTFUL TRADE RECEIVABLES O / S FOR LESS THAN SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for doubtful trade receivables o/s for less than six months
Field : st_s_drs_unsec_provn_doubt
Data Type : Number
Unit : Currency
Description:
Sundry debtors is the amount that the company’s customers owe it for goods and services provided to them by the
company. Doubtful trade receivables or bad debts are amounts that a firm believes it may be unable to recover based
on a customer’s payment history or delay in paying for goods and services. The company then makes allowance
for doubtful debts in the form of provisions.
This data field captures the provisions the company has made for sundry debtors that have been outstanding for a
period of six months or less, whether secured or unsecured, and whose recovery is considered doubtful.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR ADVANCES AND NPA S 1201

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for advances and NPAs
Field : st_prov_advances_npas
Data Type : Number
Unit : Currency
Description:
This data field captures the value of the short term provisions created by a company for meeting potential losses
that could arise on account of default in its loans & advances. In other words, it captures the outstanding value of
a company’s short term provisions for doubtful loans and advances in the case of non-finance companies and short
term provisions for non performing assets (NPAs) in the case of finance companies.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
The revised schedule VI, which is in accordance with the IFRS requirements, mandates the disclosure of assets and
liabilities into current and non-current portions.
Similarly, a company’s provisions can be classified on the basis of their tenure, into ’long term’ (non-current) and
’short term’ (current) portions. Accordingly, a short term provision is one that is created to take care of a short
term liability, i.e. a liability that is expected to become due for payment within 12 months from the balance sheet
date. This data field captures the outstanding value of a company’s short term provisions for doubtful advances and
NPAs.

ProwessIQ April 15, 2019

1202 D IVIDEND PROVISIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend provisions
Field : total_div_prov
Data Type : Number
Unit : Currency
Description:
Dividend can be defined as that portion of a company’s earnings that are distributed to shareholders. It is that
portion of a corporate’s profits that have been set aside and declared by the company, and which are to be shared
by each individual member of a company. A company cannot declare dividend unless it has accumulated profits
or if it has failed to redeem its preference shares as per the provisions of section 80 of the Companies Act, 1956.
Dividend is declared as per the recommendation of a company’s Board of Directors (BoD) and with the approval
of shareholders. Dividend is paid on equity shares and preference shares. It can also be classified on the basis of
the day on which its distribution is announced, into interim and final dividend.
There is usually a time lag between the date the BoD announces a dividend, and the actual payout thereof. Hence,
companies are required to make provisions for dividend which has not been paid out before the balance sheet date.
This data field captures the sum of the outstanding amounts of its interim dividend and the amount proposed as
final dividend.
Interim dividend is the dividend declared by the BoD between the two Annual General Meetings (AGM). The BoD
sometimes declares interim dividend before the completion of the financial year, on the basis of the company’s
estimated profits for the year. Such dividend is generally distributed before the completion of the financial year.
However, in some cases, it might not be distributed before the balance sheet date. Such interim dividend declared
during the year but which has not been disbursed before the end of the accounting year is captured in this field.
Amounts proposed by the BoD towards payment of final dividend is also captured in this data field. Final dividend
is always declared on the date of the AGM, and therefore is bound to be paid in the subsequent year. Hence, a
major part of a company’s dividend provisions is likely to be composed of final dividend.
This data field is broadly divided into two categories, namely "Provision for interim dividend" and "Provision for
final dividend".

April 15, 2019 ProwessIQ

P ROVISION FOR INTERIM DIVIDEND 1203

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for interim dividend
Field : interim_div_prov
Data Type : Number
Unit : Currency
Description:
Dividend is that portion of a company’s earnings that is distributed to shareholders. A company cannot declare
dividend unless it has accumulated profits or if it has failed to redeem its preference shares as per the provisions of
section 80 of the Companies Act, 1956. Dividend is declared as per the recommendation of a company’s Board of
Directors (BoD) and with the approval of shareholders.
Dividend is paid on both, equity as well as preference shares. Dividend can also be classified on the basis of the
day on which it is announced, into interim and final dividend. Interim dividend is the dividend declared by the
board of directors between the two Annual General Meetings (AGMs).
There is usually a time lag between the date the BoD announces a dividend, and the actual payout thereof. Hence,
companies are required to make provisions for dividend which has not been paid out before the balance sheet date.
Since interim dividend is declared during the course of a financial year, it usually gets distributed before the year
lapses. However, in some cases, the same might not be paid out till the balance sheet date. Such interim dividend
which has been declared but is yet to be paid till the end of the accounting year is provided for in the company’s
balance sheet. This data field captures the value of such a provision for interim dividend.
As per the Companies Ammendment Bill, 2003, interim dividend once declared cannot be revoked or modified.
Interim dividend can be bifurcated into interim dividend on equity shares and interim dividend on preference shares.
Accordingly, the provision for interim dividend can also be bifurcated likewise.

ProwessIQ April 15, 2019

1204 P ROVISION FOR INTERIM EQUITY DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for interim equity dividend
Field : interim_equity_dividend_prov
Data Type : Number
Unit : Currency
Description:
Dividend can be defined as that portion of a company’s profits that have been set aside and declared by the company,
and which is to be shared by each individual member of a company. A company cannot declare dividend unless it
has accumulated profits or if it has failed to redeem its preference shares as per the provisions of section 80 of the
Companies Act, 1956. Dividend is declared as per the recommendation of a company’s Board of Directors (BoD)
and with the approval of shareholders.
Dividend can be classified on the basis of the type of share capital it is being paid on (equity and preference
dividend) and also on the basis of the day on which it is announced (interim and final dividend). Interim dividend
is defined as the dividend declared by a company’s BoD between two Annual General Meetings (AGMs).
Since interim dividend is declared during the course of a financial year, it usually gets distributed before the year
lapses. However, in some cases, the same might not be paid out till the balance sheet date. Companies are required
to make a provision for such interim dividend which has been declared but is yet to be paid. As per the Companies
Ammendment Bill, 2003, interim dividend once declared cannot be revoked or modified.
Interim dividend can be bifurcated into interim dividend on equity shares and interim dividend on preference shares.
Accordingly, the provision for interim dividend can also be bifurcated likewise.
This data field captures the value of provisions made by the company towards the payment of interim dividend on
equity shares.

April 15, 2019 ProwessIQ

P ROVISION FOR INTERIM PREFERENCE DIVIDEND 1205

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for interim preference dividend
Field : interim_pref_dividend_prov
Data Type : Number
Unit : Currency
Description:
Dividend means that portion of the corporate profit set aside and declared by the company which will be shared
by each individual member of a company. A company cannot declare dividend unless it has accumulated profits
or if it has failed to redeem its preference shares as per the provisions of section 80 of the Companies Act, 1956.
Dividend is declared as per the recommendation of a company’s Board of Directors (BoD) and with the approval
of shareholders.
Dividend can be classified on the basis of the category of share capital it is being paid on (equity and preference
dividend) and also on the basis of the date of its announcement (interim and final dividend). Interim dividend
is defined as the dividend declared by a company’s BoD between two Annual General Meetings (AGMs), after
considering the company’s estimated earnings for the current year.
Since interim dividend is declared during the course of a financial year, it is usually paid out before the year lapses.
However, in cases where the same might not be paid out till the balance sheet date, companies are required to make
a provision for the impending payment thereof. As per the Companies Ammendment Bill, 2003, interim dividend
once declared cannot be revoked or modified.
Interim dividend can be bifurcated into interim dividend on equity shares and interim dividend on preference shares.
Consequently, the provision for interim dividend can also be bifurcated likewise.
This data field captures the value of provisions made by the company towards the payment of interim dividend on
preference shares. Preference shares carry a preferential right in terms of distribution of dividend, in accordance
with the terms of issue and the company’s Articles of Association. However, this right is subject to the availability
of distributable profits.

ProwessIQ April 15, 2019

1206 P ROVISION FOR FINAL DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for final dividend
Field : div_prov
Data Type : Number
Unit : Currency
Description:
Dividend is defined as that part of the profits of a company which is distributed amongst its shareholders. The
Institute of Chartered Accountants of India (ICAI) defines dividend as "a distribution to shareholders out of profits
or reserves available for this purpose."
Dividend is always declared by way of a recommendation by a company’s board of directors (BoD), and subject
to approval by shareholders. However, a company cannot declare dividend unless it has made profits in that par-
ticular year, or unless it has redeemed its preference shares under section 80 of the Companies Act, 1956. A valid
declaration of dividend can be made either at the company’s annual general meeting (AGM) or during the course
of the year. In case a company declares a dividend, but does not disburse the same before the year lapses, then it is
supposed to make a provision for the same in its books of accounts.
The dividend declared at an AGM is known as final dividend. It is declared and paid in compliance with section
217 of the Companies Act, 1956. Since it is declared at the AGM, it is bound to be paid in the subsequent year.
Therefore, it is also known as proposed dividend. A provision needs to be created in the year of declaration of a
final dividend for the payment thereof. Such a provision created for the payment of final dividend is captured in
this data field.
This data field has two sub-categories based on the type of share capital the final dividend pertains to. Accordingly,
the child indicators are "provision for equity dividend" and "provision for preference dividend".

April 15, 2019 ProwessIQ

P ROVISION FOR EQUITY DIVIDEND 1207

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for equity dividend
Field : equity_dividend_prov
Data Type : Number
Unit : Currency
Description:
Dividend is that part of a company’s profits which is distributed amongst its shareholders. The Institute of Chartered
Accountants of India (ICAI) defines dividend as "a distribution to shareholders out of profits or reserves available
for this purpose."
Dividend is always declared by way of a recommendation by a company’s board of directors (BoD), subject to
approval by shareholders. However, a company cannot declare dividend unless it has made profits in that particular
year, or unless it has redeemed its preference shares under section 80 of the Companies Act, 1956. A valid dec-
laration of dividend can be made either at the company’s annual general meeting (AGM) or during the course of
the year. In case a company declares a dividend, but does not disburse the same before the year lapses, then it is
supposed to make a provision for the same in its books of accounts.
The dividend declared at an AGM is known as final dividend. It is declared and paid in compliance with section
217 of the Companies Act, 1956. Since it is declared at the AGM, it is bound to be paid in the subsequent year.
Hence, it is also known as proposed dividend. A provision needs to be created in the year of declaration of a final
dividend for the payment thereof.
Dividend can be classified on the basis of the type of share capital it is being paid on (equity and preference
dividend). However, it is not mandatory for companies to disclose the provision for equity dividend and that for
preference dividend separately. Hence, most companies usually only report "proposed dividend" or "provision for
proposed dividend" or other similar heads, without disclosing a break-up for equity shares and preference shares.
Some might, however, provide this break-up in their notes to accounts. Where such a break-up is available, CMIE
captures these values accordingly.
This data field captures provisions for final dividend specifically pertaining to equity shares.

ProwessIQ April 15, 2019

1208 P ROVISION FOR PREFERENCE DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for preference dividend
Field : pref_dividend_prov
Data Type : Number
Unit : Currency
Description:
Dividend is that part of a company’s profits which is distributed amongst its shareholders. The Institute of Chartered
Accountants of India (ICAI) defines dividend as "a distribution to shareholders out of profits or reserves available
for this purpose."
Dividend is always declared by way of a recommendation by a company’s board of directors (BoD), subject to
approval by shareholders. However, a company cannot declare dividend unless it has made profits in that particular
year, or unless it has redeemed its preference shares under section 80 of the Companies Act, 1956. A valid decla-
ration of dividend can be made either at the company’s annual general meeting (AGM) or during the course of the
year.
In case a company declares a dividend, but does not disburse the same before the year lapses, then it is supposed to
make a provision for the same in its books of accounts.
The dividend declared at an AGM is known as final dividend. It is declared and paid in compliance with section
217 of the Companies Act, 1956. Since it is declared at the AGM, it is bound to be paid in the subsequent year.
Hence, it is also known as proposed dividend. A provision needs to be created in the year of declaration of a final
dividend for the payment thereof.
Dividend can be classified on the basis of the type of share capital it is being paid on (equity and preference
dividend). However, it is not mandatory for companies to disclose the provision for equity dividend and that for
preference dividend separately. Hence, most companies usually only report "proposed dividend" or "provision for
proposed dividend" or other similar heads, without disclosing a break-up for equity shares and preference shares.
Some might, however, provide this break-up in their notes to accounts. Where such a break-up is available, CMIE
captures these values accordingly.
This data field captures provisions for final dividend specifically pertaining to preference shares.

April 15, 2019 ProwessIQ

D IVIDEND TAX PROVISION 1209

Table : Annual Financial Statements (IND-AS)

Indicator : Dividend tax provision
Field : div_tax_prov
Data Type : Number
Unit : Currency
Description:
Dividend tax is defined as a type of income tax levied on any amount declared, distributed or paid by a company as
dividend (whether interim or otherwise) to its shareholders. In financial and legal parlance, it is known as ’dividend
distribution tax’ (DDT). Currently, it is levied at the rate of 15%. Such distributed dividend is exempt in the hands
of the recipients.
This data field captures the value of provisions made by a company for its tax payable on dividend proposed to be
paid or already paid out.
The Finance Act 1997 introduced the DDT for the first time in India. While it was under implementation, dividend
was not taxable in the hands of shareholders. DDT was rolled back in the Union Budget 2002-03, only to be
re-introduced in 2003-04. DDT was introduced since it was easier to tax companies rather than track millions of
investors. Besides, it promised to save on tax administration costs.

ProwessIQ April 15, 2019

1210 S HORT TERM PROVISION FOR EMPLOYEE BENEFITS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for employee benefits
Field : st_employees_prov
Data Type : Number
Unit : Currency
Description:
Accounting Standard 15 (AS-15) issued by the Institute of Chartered Accountants of India deals with ’Employee
Benefits’. The definition of ’Employee Benefits’ as can be construed from this standard is that it includes all forms
of consideration given by an employer to an employee in exchange for services rendered.
This data field captures the value of short term provisions made by a company for employee benefits like pay-
ment towards employees’ gratuity or towards voluntary retirement schemes or towards any other issues related to
compensation of employees.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a short
term provision is one that is created to take care of a short term liability, i.e. a liability that is expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of
a company’s short term provisions towards employee benefits, which are expected to become due and to be met
within a period of 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR GRATUITY 1211

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for gratuity
Field : st_gratuity_prov
Data Type : Number
Unit : Currency
Description:
Gratuity is a form of employee benefit. It is a lump sum payment made to employees on the basis of the duration of
their service. Gratuity is payable at the time of cessation of an individual’s employee, either by way of resignation,
death, retirement, or by way of termination of service. The last drawn salary is considered as a basis for calculation
of gratuity payable. Gratuity payments in India are governed by the Payment of Gratuity Act, 1972.
This data field captures all short term provisions made by a company towards payment of gratuity to its employees.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a short
term provision is one that is created to take care of a short term liability, i.e. a liability that is expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s short term provisions for gratuity payments.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1212 S HORT TERM PROVISION FOR VRS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for VRS
Field : st_vrs_prov
Data Type : Number
Unit : Currency
Description:
Voluntary Retirement Scheme (VRS) is considered to be a humane technique that a company can implement in
order to trim its workforce. A company might want to dispose off its excess manpower in order to cut costs and
improve its performance. Under the VRS, employees who have put in 20 or more number of years of service are
given an option to opt for early retirement, for which they are given certain benefits and a lumpsum amount in lieu
of the foregone period of their employment, when they leave the company.
Short term provisions made by the company for the payment of VRS benefits to employees opting for the scheme
are captured in this data field.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a short
term provision is one that is created to take care of a short term liability, i.e. a liability that is expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s short term provisions for meeting its VRS liabilities.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

P ROVISION FOR OTHER EMPLOYEE RELATED ISSUES ( SHORT TERM ) 1213

Table : Annual Financial Statements (IND-AS)

Indicator : Provision for other employee related issues (short term)
Field : st_other_employee_prov
Data Type : Number
Unit : Currency
Description:
Accounting Standard 15 (AS-15) issued by the Institute of Chartered Accountants of India deals with ’Employee
Benefits’. The definition of ’Employee Benefits’ as can be construed therefrom is that it includes all forms of
consideration given by an employer to an employee in exchange for services rendered.
This data field captures all short term provisions made by a company towards payments to be made to employ-
ees, with respect to employee benefits other than gratuity and VRS. Such ’other employee related issues’ includes
employee benefits like bonus, leave encashment, leave travel assistance, performance-related pay/incentive, super-
annuation fund, pension fund, wage revision, etc. It also includes provisions made by a company that are simply
reported as ’short term provision for employee benefits’ and the like, wherein the type of benefit is not specified.
The accounting principles of conservatism and prudence require that companies not only record liabilities that have
been incurred, but also make provisions for potential liabilities. A provision is usually made for a possible future
liability such as a contingent liability, possibly becoming a liability in the future, or a loan becoming unrecoverable.
Provisions are meant to set aside an amount to provide for a known liability. The liability should be a present
obligation, which has arisen as a result of a past event and where payment is probable, and the amount can be
reliably estimated.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s provisions can be classified
on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accordingly, a short
term provision is one that is created to take care of a short term liability, i.e. a liability that is expected to become
due for payment within 12 months from the balance sheet date. This data field captures the outstanding value of a
company’s short term provisions for other employee related issues.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1214 S HORT TERM PROVISION FOR RESTORATION COSTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for restoration costs
Field : st_prov_restoration_cost
Data Type : Number
Unit : Currency
Description:
According to Ind AS 16- "Property, Plant and Equipment", the cost of dismantling & removing the asset and
restoring the site, that is expected to be incurred on derecognition of the asset, is included in the cost of the asset.
The corresponding effect of this cost is taken as provision for restoration costs.For example provision for mine
closure and restoration charges,provision for decommissioning,restoration & overhaul cost
This amount is utilised at the time of disposal of the asset, when the entity has to incur expense for dismatling
the asset. Since the actual expense is to be incurred only at the end of the life of the asset, these expenses are
often discounted to their present value on recognition of the provision amount. This discount is the unwinded i.e.,
recorded as finance cost over the life of the asset.
The current portion of provision outstanding against restoration costs as on the balance sheet date are captured in
this data field.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR WARRANTY 1215

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for warranty
Field : st_prov_warranty
Data Type : Number
Unit : Currency
Description:
When companies provide warranty for products they sell, they make provision for warranty costs, which may
arise. The estimates are established using historical information on the nature, frequency and average cost of
warranty claims and management estimates regarding possible future incidence based on corrective actions on
product failures.
The outstanding amount of provision for warranty as on the date of the balance sheet is captured in this data field.

ProwessIQ April 15, 2019

1216 S HORT TERM PROVISION FOR ESTIMATED LOSS ON ONEROUS CONTRACTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for estimated loss on onerous contracts
Field : st_prov_estimated_contracts
Data Type : Number
Unit : Currency
Description:
An onerous contract is a contract in which the unavoidable costs of meeting the obligations under the contract
exceed the economic benefits expected to be received under it. Provision made by a company for estimated loss on
such onerous contracts are recorded in this data field.

April 15, 2019 ProwessIQ

S HORT TERM PROVISION FOR INVENTORIES INCL PROV FOR SLOW MOVING INVENTORIES 1217

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for inventories incl prov for slow moving inventories
Field : st_prov_inventories
Data Type : Number
Unit : Currency
Description:
Inventories may get obsolete during the year on account of various reasons. For eg. Electronic items may get
obsolete because of outdated technology or clothing may get out of fashion. Companies make a provision for such
obsolescence of inventories.Current portion of such a provision is captured under this data field.

ProwessIQ April 15, 2019

1218 S HORT TERM PROVISION FOR RESTRUCTURING COSTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term provision for restructuring costs
Field : st_prov_restructuring_cost
Data Type : Number
Unit : Currency
Description:
A provision shall be recognised when:
(a) an entity has a present obligation (legal or constructive) as a result of a past event;
(b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation;
and
(c) a reliable estimate can be made of the amount of the obligation.
If these conditions are not met, no provision shall be recognised.
We capture current portion of provision for divestment / restructuring in this field.

April 15, 2019 ProwessIQ

OTHER CURRENT PROVISIONS 1219

Table : Annual Financial Statements (IND-AS)

Indicator : Other current provisions
Field : oth_curr_provision
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L IABILITIES ASSOCIATED WITH GROUP OF ASSET HELD FOR SALE & DISCONTINUED OPERATIONS ( SHORT
1220 TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities associated with group of asset held for sale & discontinued operations
(short term)
Field : liab_asset_held_sale_discont_oper
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I NVESTOR EDUCATION AND PROTECTION FUND 1221

Table : Annual Financial Statements (IND-AS)

Indicator : Investor education and protection fund
Field : invest_edu_protection_fund
Data Type : Number
Unit : Currency
Description:
The total amount transferred by a company to Investor Education and Protection fund is reported in this data field.
Investor Education and Protection Fund is set up under section 205C of the companies act, 1956 by way of the
Companies (Amendment) Act, 1999. Certain amounts belonging to investors or shareholders of the company that
remain unpaid or unclaimed for a period of seven years from the day they become due for payment are credited to
this fund.
The following amounts are credited to this fund: unclaimed and unpaid dividend, unclaimed and unpaid fixed
deposits, unclaimed and unpaid debentures, application monies received by companies for allotment of securities
and due for refund and interest accrued on any of the above. Grants and donations by the Central Government,
State Government, companies or any other institutions, the interest or other income received out of investment
made from the fund are also credited here.

ProwessIQ April 15, 2019

1222 U NCLAIMED AND UNPAID DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid dividend
Field : unclaimed_div
Data Type : Number
Unit : Currency
Description:
Unclaimed / unpaid dividends transferred by the company to the Investor Education and Protection Fund is reported
in this data field.
As per section 205 A of the Companies Act, 1956, any dividend declared by a company which remains unpaid or
unclaimed for a period of 30 days from the date of declaration shall be transfered within seven days after the expiry
of the 30 days to an account called “unpaid dividend account”.
Further as per section 205 C (1) of the Companies Act, 1956, any money transferred to the unpaid dividend account
of a company in pursuance of section 205 A, which remains unpaid or unclaimed for a period of seven years from
the date of such transfer shall be transferred by the company to “Investor Education & Protection Fund” established
by the Central Government.

April 15, 2019 ProwessIQ

U NCLAIMED AND UNPAID FIXED DEPOSITS 1223

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid fixed deposits
Field : unclaimed_fixed_deposit
Data Type : Number
Unit : Currency
Description:
Unclaimed fixed deposits transfered to Investor Education and Protection Fund is reported in this data field.
As per section 205C of the Companies Act, 1956 fixed deposits which have remained unclaimed and unpaid for a
period of seven years from the date they became due for payment shall be credited to the investor education and
protection fund.

ProwessIQ April 15, 2019

1224 U NCLAIMED AND UNPAID DEBENTURES

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid debentures
Field : unclaimed_deb
Data Type : Number
Unit : Currency
Description:
Unclaimed / unpaid amount of redeemed debentures transferred by the company to the “Investor Education and
Protection Fund” is reported in this data field.
On maturity of debentures, the debenture holders are paid back the assured sum. However, there are instances
where the debenture holders have not claimed there dues. Such unclaimed amount of redemption dues is transfered
by the company to a separate account and is reported by the companies under current liabilities. If this amount
remains unclaimed / unpaid for seven years from the date of transfer to the said account, it is credited to the
“Investor Education and Protection Fund”. The unclaimed portion of redeemed debentures includes the premium
payable on the debenture on redemption.

April 15, 2019 ProwessIQ

U NCLAIMED AND UNPAID INTEREST 1225

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid interest
Field : unclaimed_int
Data Type : Number
Unit : Currency
Description:
Interest payable on debentures/ bonds/ other instruments which remains unpaid / unclaimed for seven years from the
due date is transferred to “Investor Education and Protection Fund”. Any amount of interest which was transfered
to this account by the company during the year is reported in this data field.

ProwessIQ April 15, 2019

1226 U NCLAIMED AND UNPAID OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Unclaimed and unpaid others
Field : unclaimed_oth
Data Type : Number
Unit : Currency
Description:
Any amount other than dividends, fixed deposits, debentures and interest that remains unpaid and which is trans-
ferred during the year to the Investor Education and Protection Fund is reported in this data field.

April 15, 2019 ProwessIQ

OF WHICH CURRENT LIABILITIES AND PROVISIONS DUE TO SSIS AND SMES 1227

Table : Annual Financial Statements (IND-AS)

Indicator : Of which current liabilities and provisions due to ssis and smes
Field : curr_liab_prov_ssis_smes
Data Type : Number
Unit : Currency
Description:
As per Schedule VI to the Companies Act,1956, companies are required to disclose as a part of the current liabil-
ities, the outstanding dues to SSIs (small scale industrial undertakings) and SMEs (small and medium enterprises)
and to creditors other than small scale industrial undertakings separately.
This data field captures the outstanding dues to SSIs and SMEs as disclosed by the company. It is an additional
information under current liabilities and provisions.

ProwessIQ April 15, 2019

1228 AUTHORISED EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised equity shares
Field : authorised_equity_shares
Data Type : Number
Unit : Numbers
Description:
Authorised equity shares is the maximum number of equity shares that a company is allowed to issue in order to
raise equity share capital. This number is decided by the company and put in writing in its Memorandum & Articles
of Association (MoA). The company decides on the total authorised capital in term of rupees, the face value of the
shares to be issued and the number of shares that can be issued. A company is required to stipulate its authorised
equity capital at at least rupees one lakh.
This maximum limit also takes into consideration shares that would arise on conversion of convertible debt instru-
ments. Equity shares carry voting rights and carry the right to share the profits in the company.
This data field records the number of equity shares the company is authorised to issue.

April 15, 2019 ProwessIQ

AUTHORISED PREFERENCE SHARES 1229

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised preference shares
Field : authorised_pref_shares
Data Type : Number
Unit : Numbers
Description:
Authorised preference shares is the maximum number of preference shares that a company is allowed to issue in
order to raise funds. This number is decided by the company and put in writing in its Memorandum & Articles of
Association (MoA). The company determines the total authorised capital in term of rupees, the face value of the
shares to be issued and the number of shares that can be issued. This data field captures the value of the maximum
number of preference shares that a company is allowed to issue.
Preference shares earn a fixed rate of dividend, unlike equity shares on which dividend rates fluctuate. They carry
a preferential right with respect to dividends. They also command a precedence over equity shares in the event of a
liquidation, i.e. they command a greater claim on a company’s assets as compared to equity shares. They, however,
do not carry voting rights.

ProwessIQ April 15, 2019

1230 AUTHORISED UNCLASSIFIED SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised unclassified shares
Field : authorised_shares_unclassified
Data Type : Number
Unit : Numbers
Description:
Companies can issue two types of shares, viz. equity shares and preference shares. While preparing and registering
the Memorandum & Articles of Association, companies are required to stipulate their maximum authorised capital
in terms of value in rupees, face value and maximum number of shares that can be issued. Sometimes, companies
might not classify shares at the time of incorporation, or they might not clearly present the type of shares in their
annual reports.
In such cases, where it is not possible to decipher the type of shares for which maximum limits have been prescribed,
Prowess captures them as authorised unclassified shares. This data field captures the maximum number of such
unclassified authorised shares that a company is allowed to issue.

April 15, 2019 ProwessIQ

AUTHORISED EQUITY CAPITAL 1231

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised equity capital
Field : authorised_equity_capital
Data Type : Number
Unit : Currency
Description:
Authorised equity capital is the maximum amount of funds that a company is allowed to raise via the issue of equity
shares. Such a limit is decided by the company and put in writing in its Memorandum & Articles of Association
(MoA). The company decides on the total authorised equity capital in term of rupees, the face value of the shares
to be issued and the number of shares that can be issued. A company’s authorised equity capital is required to be
stipulated at at least rupees one lakh. This data field records the maximum amount that a company can raise via the
issue of equity shares, i.e. the authorised equity capital.
This maximum limit also takes into consideration shares that would arise on conversion of convertible debt in-
struments. Equity shares carry voting rights and carry the right to share the profits in the company, by way of a
dividend.

ProwessIQ April 15, 2019

1232 AUTHORISED PREFERENCE CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised preference capital
Field : authorised_pref_capital
Data Type : Number
Unit : Currency
Description:
Authorised preference capital is the maximum amount in rupees that a company is allowed to raise by way of an
issue of preference shares. This limit is decided by the company and put in writing in its Memorandum & Articles
of Association (MoA). The company determines the total authorised preference capital in term of rupees, the face
value of the shares to be issued and the number of shares that can be issued. This data field captures the value of
the authorised preference share capital of a company.
Preference shares earn a fixed rate of dividend, unlike equity shares on which dividend rates fluctuate. They
command a preferential right with respect to dividends. Preference shareholders enjoy a precedence over equity
shareholders in the event of a liquidation, i.e. they command a greater claim on a company’s assets as compared to
equity shares. Preference shares, however, do not carry voting rights.

April 15, 2019 ProwessIQ

AUTHORISED UNCLASSIFIED CAPITAL 1233

Table : Annual Financial Statements (IND-AS)

Indicator : Authorised unclassified capital
Field : authorised_cap_unclassified
Data Type : Number
Unit : Currency
Description:
Companies can issue two types of shares, viz. equity shares and preference shares. While preparing and registering
the Memorandum & Articles of Association, companies are required to stipulate their maximum authorised capital
in terms of value in rupees, face value and maximum number of shares that can be issued. Sometimes, companies
might not classify their authorised share capital at the time of incorporation, or they might not clearly present the
type of shares in their annual reports.
In such cases, where it is not possible to decipher the type of shares for which maximum limits have been prescribed,
Prowess captures them as authorised unclassified shares. This data field captures the maximum value of such
authorised share capital that has not been classified, that a company is allowed to raise.

ProwessIQ April 15, 2019

1234 I SSUED EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Issued equity shares
Field : issued_equity_shares
Data Type : Number
Unit : Numbers
Description:
This data field captures the number of equity shares issued by a company. Usually the number of issued shares is the
same as the number of outstanding shares except in cases where there have been stock repurchases. The maximum
number of equity shares that a company can issue depends on the ’authorised equity shares’ that a company has
laid down in its Memorandum & Articles of Association. This maximum limit also takes into consideration shares
that would arise on conversion of convertible debt instruments.
Equity shares carry voting rights and carry the right to share the profits in the company, by way of a dividend.
Issued equity shares include shares issued against American Depository Receipts (ADRs) and Global Depository
Receipts (GDRs). Companies have to lodge the shares against which GDRs/ADRs are issued with overseas depos-
itory banks. GDRs and ADRs are then issued to investors against these shares. Issued equity shares also include
shares issued on conversion of shares warrants or convertible debts or loans.

April 15, 2019 ProwessIQ

I SSUED PREFERENCE SHARES 1235

Table : Annual Financial Statements (IND-AS)

Indicator : Issued preference shares
Field : issued_pref_shares
Data Type : Number
Unit : Numbers
Description:
This data field captures the number of preference shares issued by the company. It includes all kinds of preference
shares that have been issued, irrespective of whether they are redeemable or irredeemable, cumulative or non-
cumulative, convertible or non-convertible. The maximum number of preference shares that a company can issue
depends on the ’authorised preference shares’ that a company has laid down in its Memorandum & Articles of
Association.
Preference shares earn a fixed rate of dividend, unlike equity shares on which dividend rates fluctuate. They carry
a preferential right with respect to dividends. They also command a precedence over equity shares in the event of a
liquidation, i.e. they command a greater claim on a company’s assets as compared to equity shares. They, however,
do not carry voting rights.

ProwessIQ April 15, 2019

1236 I SSUED EQUITY CAPITAL

Table : Annual Financial Statements (IND-AS)

Indicator : Issued equity capital
Field : issued_equity_cap
Data Type : Number
Unit : Currency
Description:
This data field captures the amount (in value) of equity shares issued by a company. It includes shares issued for
consideration other than cash. It can be represented by the sum of the face values of all equity shares that have been
issued by the company. It excludes the premium, which is captured separately and is a part of reserves.
The amount of capital that a company raises via the issue of equity shares is subject to a limit laid down in the
company’s Memorandum & Articles of Association. This limit is known as ’authorised equity capital’. This
maximum limit also takes into consideration shares that would arise on conversion of convertible debt instruments.
Hence, at no point in time can issued equity capital ever exceed the authorised equity capital. A company can issue
any amount of equity capital as long as it does not exceed the authorised equity capital.
Equity shares carry voting rights and carry the right to share the profits in the company, by way of a dividend.
Hence, equity capital essentially amounts to the stake of the real owners of a company.
Issued equity shares include shares issued against American Depository Receipts (ADRs) and Global Depository
Receipts (GDRs). Companies have to lodge the shares against which GDRs/ADRs are issued with overseas depos-
itory banks. GDRs and ADRs are then issued to investors against these shares. Issued equity shares also include
shares issued on conversion of shares warrants or convertible debts or loans.

April 15, 2019 ProwessIQ

I SSUED PREFERENCE CAPITAL 1237

Table : Annual Financial Statements (IND-AS)

Indicator : Issued preference capital
Field : issued_pref_cap
Data Type : Number
Unit : Currency
Description:
This data field captures the amount (in value) of preference shares issued by a company. In other words, it is the
sum of the face values of all preference shares issued by a company. It includes the value of all issued preference
shares irrespective of whether they are redeemable or irredeemable, cumulative or non-cumulative, convertible or
non-convertible.
The amount of capital that a company raises via the issue of preference shares is subject to the ’authorised pref-
erence capital’ prescribed and laid down in the company’s Memorandum & Articles of Association. Hence, at no
point in time can issued preference capital ever exceed the authorised preference capital. A company can issue any
amount of preference share capital, as long as it does not exceed the authorised preference share capital.
Preference shares earn a fixed rate of dividend, unlike equity shares on which dividend rates fluctuate. They carry
a preferential right with respect to dividends. They also command a precedence over equity shares in the event of a
liquidation, i.e. they command a greater claim on a company’s assets as compared to equity shares. They, however,
do not carry voting rights. Hence, although preference shareholders are said to own capital, they are not owners of
the company in the true sense.

ProwessIQ April 15, 2019

1238 S UBSCRIBED EQUITY SHARES ( NET OF FORFEITED & TREASURY SHARES )

Table : Annual Financial Statements (IND-AS)

Indicator : Subscribed equity shares (net of forfeited & treasury shares)
Field : subscribed_net_equity_shares
Data Type : Number
Unit : Numbers
Description:
The number of equity shares that a company can issue in order to raise capital is subject to the limit prescribed and
laid down in its Memorandum & Articles of Association. This is known as ’authorised equity shares’. Hence, a
company can issue as many number of equity shares, as long as it does not exceed the number of authorised equity
shares. However, whether or not capital is actually raised from the shares issued depends on whether investors
actually subscribe to these shares. This data field captures the number of shares from the issued equity shares that
have actually been subscribed to.
When a company decides to issue equity shares, investors apply to the company to subscribe to these. The company
then allots these shares to the investors. The shares that are allotted to the applicants are known as subscribed equity
shares.
If some investors fail to make payment for the shares allotted to them, the company forfeits their shares. Such
forfeited shares become the property of the company, which it may choose to either re-sell or cancel outright while
retaining the call monies collected thus far. Rights with respect to the shares, of the person whose shares were
forfeited are extinguished once shares are forfeited.
This data field captures the quantity of equity shares of a company that have been subscribed to. The quantity is
net of forfeited shares.

April 15, 2019 ProwessIQ

S UBSCRIBED PREFERENCE SHARES 1239

Table : Annual Financial Statements (IND-AS)

Indicator : Subscribed preference shares
Field : subscribed_net_pref_shares
Data Type : Number
Unit : Numbers
Description:
The number of preference shares that a company can issue in order to raise capital is subject to the limit prescribed
and laid down in its Memorandum & Articles of Association. This is known as ’authorised preference shares’.
Hence, a company can issue as many number of preference shares, as long as it does not exceed the number of
authorised preference shares. However, whether or not capital is actually raised from the shares issued depends on
whether investors actually subscribe to these shares. This data field captures the number of shares from the issued
preference shares that have actually been subscribed to.
Preference shares differ from equity shares. Preference shares carry a preferential right of dividends and a prefer-
ential right over the paid-up capital. However, they do not carry voting rights.
When a company decides to issue preference shares, investors apply to subscribe to these. The company then allots
these shares to the investors. These preference shares allotted to the applicants are known as subscribed preference
shares.
Sometimes, certain investors might fail to make payment for the preference shares allotted to them. In such cases,
the company might forfeit such shares. Such forfeited shares become the property of the company, which it may
choose to either re-sell or cancel outright while retaining the call monies collected thereon. Rights with respect to
the shares, of the person whose shares were forfeited are extinguished once the shares are forfeited.
This data field captures the number of preference shares of a company that have been subscribed to. This quantity
is net of forfeited shares.

ProwessIQ April 15, 2019

1240 S UBSCRIBED EQUITY CAPITAL ( NET OF FORFEITED & TREASURY CAPITAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Subscribed equity capital (net of forfeited & treasury capital)
Field : subscribed_net_equity_cap
Data Type : Number
Unit : Currency
Description:
The amount of capital that a company is allowed to raise via the issue of equity shares is subject to the limit
prescribed and laid down in its Memorandum & Articles of Association. This is known as ’authorised equity
capital’. Hence, a company can issue and raise as much funds through equity shares, as long as the amount does
not exceed the authorised equity capital. However, whether or not capital is actually raised from the shares issued
depends on whether investors actually subscribe to these shares. This data field captures the value of capital raised
through equity shares that have actually been subscribed to.
When a company decides to issue equity shares, investors apply to the company to subscribe to these. The company
then allots these shares to the investors. The shares that are allotted to the applicants are known as subscribed equity
shares.
If some investors fail to make payment for the shares allotted to them, the company forfeits their shares. Such
forfeited shares become the property of the company, which it may choose to either re-sell or cancel outright while
retaining the call monies collected thus far. Rights with respect to the shares, of the person whose shares were
forfeited are extinguished once shares are forfeited.
This data field captures the quantum of capital raised through equity shares of a company that have been subscribed
to. This value is net of the value of forfeited shares.

April 15, 2019 ProwessIQ

S UBSCRIBED PREFERENCE CAPITAL 1241

Table : Annual Financial Statements (IND-AS)

Indicator : Subscribed preference capital
Field : subscribed_net_pref_cap
Data Type : Number
Unit : Currency
Description:
The amount of capital that a company is allowed to raise via the issue of preference shares is subject to the limit
prescribed and laid down in its Memorandum & Articles of Association. This is known as ’authorised preference
share capital’. Hence, a company can issue and raise as much funds through preference shares, as long as the
amount does not exceed the authorised preference share capital. However, whether or not capital is actually raised
from the shares issued depends on whether investors actually subscribe to these shares. This data field captures the
value of capital raised through preference shares that have actually been subscribed to.
Preference shares differ from equity shares. They earn a fixed rate of dividend, unlike equity shares on which
dividend rates fluctuate. They carry a preferential right with respect to dividends. They also command a precedence
over equity shares in the event of a liquidation, i.e. they command a greater claim on a company’s assets as
compared to equity shares. They, however, do not carry voting rights.
When a company decides to issue preference shares, investors apply to the company to subscribe to these. The
company then allots these shares to the investors. The shares that are allotted to the applicants are known as
subscribed preference shares.
If some investors fail to make payment for the shares allotted to them, the company forfeits their shares. Such
forfeited shares become the property of the company, which it may choose to either re-sell or cancel outright while
retaining the call monies collected thus far. Rights with respect to the shares, of the person whose shares were
forfeited are extinguished once shares are forfeited.
This data field captures the quantum of capital raised through preference shares of a company that have been
subscribed to. This value is net of the value of forfeited shares.

ProwessIQ April 15, 2019

1242 PAID UP EQUITY SHARES ( NET OF FORFEITED & TREASURY SHARES )

Table : Annual Financial Statements (IND-AS)

Indicator : Paid up equity shares (net of forfeited & treasury shares)
Field : paidup_equity_shares
Data Type : Number
Unit : Numbers
Description:
This data field captures the quantity of paid up equity shares of a company that have been subscribed to and paid
for. The quantities are net of forfeited shares.
When a company decides to issue equity shares for cash, investors apply to the company to subscribe to these.
The company then allots these shares to the investors. Such shares that are alloted to the applicants are known as
subscribed equity shares.
The company also issues shares for consideration without cash. Examples of such issuances are bonus shares,
shares issued on conversion of convertible debentures, shares issued pursuant to amalgamation. These are also
included in paid up equity shares.
Sometimes companies issue and allot shares that are paid for in parts. The company makes calls for payments of
such shares.

April 15, 2019 ProwessIQ

PAID UP PREFERENCE SHARES 1243

Table : Annual Financial Statements (IND-AS)

Indicator : Paid up preference shares
Field : paidup_pref_shares
Data Type : Number
Unit : Numbers
Description:
This data field captures the value of the preference shares of a company that have been subscribed to and paid for.
This figure captured is net of the value of forfeited shares.
Preference shares have no voting rights and no rights over the company’s profits. However, they have a preferential
right over dividends. Preference shareholders are entitled to a fixed rate of dividend, irrespective of whether the
company earns profits or not, as against equity shareholders who are not entitled to dividend in times of loss.
Preference shareholders also enjoy superior claim over the company’s assets in the eventuality of winding up and
liquidation.
Preference shares are generally shown in the Annual Reports and many other presentations along with equity
shares. Prowess also shows them just after equity shares in its reports. However, for all analytical purposes and
in all ratio computations, Prowess considers preference shares to be at par with borrowings. In Prowess reports,
preference capital is shown as part of a company’s shareholders funds but is excluded from the computation of its
net worth.

ProwessIQ April 15, 2019

1244 E QUITY SHARES AT THE BEGINNING OF THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares at the beginning of the year (Nos)
Field : eqty_shares_at_begin_of_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares at the beginning of the accounting period.

April 15, 2019 ProwessIQ

I SSUE OF E QUITY SHARES DURING THE YEAR (N OS ) 1245

Table : Annual Financial Statements (IND-AS)

Indicator : Issue of Equity shares during the year (Nos)
Field : issue_of_eqty_shares_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period. Shares issued for cash as well
as for consideration other than cash are captured in this field. Cash issue will be an IPO, FPO, issue against options
or warrants. Non-cash issue may be due to conversion of loans, bonds, debt, preference shares etc. along with
bonus, sub-division and issue as purchase consideration in a business combination.

ProwessIQ April 15, 2019

1246 E QUITY SHARES ISSUED FOR CASH DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued for cash during the year (Nos)
Field : eqty_shares_issued_for_cash_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period for cash. Shares may be issued
as an Initial Public Offer, Follow-on Public Offer, share options, warrants etc. A total of all these types of issues is
represented by this data field.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED UNDER IPO/FPO DURING THE YEAR (N OS ) 1247

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued under IPO/FPO during the year (Nos)
Field : eqty_shares_issued_ipo_fpo_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period in an IPO and/or FPO. An
initial public offer is when a company offers its shares to the public for the first time and a follow-on public offer
is when additional shares are offered to the public by the company for raising funds.

ProwessIQ April 15, 2019

1248 E QUITY SHARES ISSUED AGAINST EXERCISE OF SHARE OPTIONS DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against exercise of share options during the year (Nos)
Field : eqty_shares_issued_ag_exer_share_opt_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period against exercise of share
options. An option is a right granted to an employee by the company to buy its share at a discounted, predetermined
price on fulfilment of certain conditions. This predetermined price, thus, is the considerattion that the company
receives for issue of shares.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED AGAINST EXERCISE OF WARRANTS DURING THE YEAR (N OS ) 1249

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against exercise of warrants during the year (Nos)
Field : eqty_shares_issued_ag_exer_of_warrants_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period against exercise of share
warrants. A share warrant is an option issued by a company that gives the holder the right to buy stock from the
company at a specified price within a certain designated time period.

ProwessIQ April 15, 2019

1250 R IGHTS SHARES ISSUED DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Rights shares issued during the year (Nos)
Field : rights_shares_issued_yr
Data Type : Number
Unit : Numbers
Description:
A rights issue refers to rights issued by a company to its shareholders to buy additional shares in the company.
The rights issue offer the right to buy a specified number of shares at a specific price. Such shares are usually
offered at a discounted price. The holders of such rights can sell the same in the market. Company makes rights
issues as a measure to quickly raise cash, without having to go through lengthy procedures like making a public
announcement, inviting applications, etc.
This data field captures the value of the number of shares issued by way of a rights issue during the current year.

April 15, 2019 ProwessIQ

OTHER ISSUE OF EQUITY SHARES FOR CASH DURING THE YEAR (N OS ) 1251

Table : Annual Financial Statements (IND-AS)

Indicator : Other issue of equity shares for cash during the year (Nos)
Field : oth_eqty_shares_issued_cash_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
Shares may be issued for cash consideration or for consideration other than cash. Cash issues of various types like
IPO, FPO, share options and sahre warrants are captured separately in Prowess database. If shares are issued for
cash other than the types mentioned above, such number is captured in this data field.

ProwessIQ April 15, 2019

1252 E QUITY SHARES ISSUED FOR OTHER THAN CASH DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued for other than cash during the year (Nos)
Field : eqty_shares_issued_other_than_cash_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period for a consideration other than
cash. Non-cash issue may be due to conversion of loans, bonds, debt, preference shares etc. along with bonus,
sub-division and issue as purchase consideration in a business combination.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED IN CONSIDERATION FOR THE ACQUISITION DURING THE YEAR (N OS ) 1253

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued in consideration for the acquisition during the year (Nos)
Field : eqty_shares_issued_in_consid_for_acq_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period as a consideration in a business
combination. An entity may issue its own equity shares for acquiring assets or business. Such shares will form part
of this data field.

ProwessIQ April 15, 2019

 E QUITY SHARES ISSUED AGAINST CONVERSION OF CONVERTIBLE LOANS / BONDS / NOTES DURING THE
1254 YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against conversion of convertible loans / bonds / notes during
the year (Nos)
Field : eqty_shares_issued_ag_convtb_notes_convn_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period against conversion of convert-
ible instruments like loans, bonds and notes. Convertible instruments are those financial instruments that the holder
can exchange for the entity’s stock at a later date at a specified rate.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED AGAINST EXERCISE OF SHARE OPTIONS DURING THE YEAR (N OS ) ( NON - CASH ) 1255

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against exercise of share options during the year (Nos)
(non-cash)
Field : eqty_shares_issued_ag_esop_exer_yr_nos
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1256 E QUITY SHARES ISSUED AGAINST CONVERSION OF PREFERENCE SHARES DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against conversion of preference shares during the year (Nos)
Field : eqty_shares_issued_conv_pref_shares_yr_nos
Data Type : Number
Unit : Numbers
Description:
Schedule III to the Companies Act, 2013 lays down general instructions for the praparation of financial statements
of entities. The schedule prescribes a reconciliation of the number of shares outstanding at the beginning and at the
end of the reporting period to be prepared and presented. Such reconciliation is to be prepared for equity as well as
preference shares.
This data field captures number of equity shares issued during an accounting period against conversion of convert-
ible preference shares. Convertible preference shares are those preference shares that the holder can exchange for
the entity’s stock at a later date at a specified rate.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED AGAINST CONVERSION OF ECB , FCCB . DURING THE YEAR (N OS ) 1257

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against conversion of ecb, fccb. during the year (Nos)
Field : eqty_shares_issued_ag_conver_fccb_ecb_yr_nos
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1258 S UB - DIVISION OF SHARES DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Sub-division of shares during the year (Nos)
Field : eqty_sub_div_shares_yr_nos
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

B ONUS SHARES ISSUED DURING THE YEAR (N OS ) 1259

Table : Annual Financial Statements (IND-AS)

Indicator : Bonus shares issued during the year (Nos)
Field : bonus_shares_issued_yr_nos
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1260 OTHER ISSUE OF EQUITY SHARES FOR OTHER THAN CASH DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Other issue of equity shares for other than cash during the year (Nos)
Field : oth_eqty_shares_issued_other_than_cash_yr_nos
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

R EDUCTION IN EQUITY SHARES DURING THE YEAR (N OS ) 1261

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity shares during the year (Nos)
Field : reduct_equity_cap_shares
Data Type : Number
Unit : Currency
Description:
A reduction in a company’s equity share capital can be effected only in the manner prescribed in sections 100 to
104 of the Companies Act, 1956, or by way of a buy back under section 77 A and 77 B of the same Act. Notice of
alteration to share capital is required to be filed with the registrar of the company within 30 days of the alteration
of the capital clause of the Memorandum of Association. The Registrar shall record the notice and make necessary
alteration in Memorandum and Articles of Association of the company. Any default in giving notice to the registrar
renders company and its officers in default liable to punishment with fine.
This data field captures the reduction in the equity share capital of a company carried out by way of buy back of
equity shares or any other manner as specified in the Act, in the current year, in terms of number of shares reduced
from the outstanding number of shares issued. It can be segregated into reduction in equity capital via buy-back of
shares, and by means other than a buy-back.

ProwessIQ April 15, 2019

1262 B UY BACK OF SHARES DURING THE YEAR - SHARES (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Buy back of shares during the year - shares (Nos)
Field : buyback_shares
Data Type : Number
Unit : Numbers
Description:
A buy-back of shares can be done in two ways. One method involves the entity issuing shares and buying them back
again on a future date, according to a pre-decided fixed agreement. This could happen in the case of a company
buying back its shares from an investor, who put venture capital up for the formation of the company. The other
type involves the buying-back by a corporation of its own stock in the open market in order to reduce the number of
outstanding shares, i.e. to reduce its share capital. This data field captures the value of the number of shares bought
back by a company during the current year in order to reduce its outstanding issued and paid up share capital.
Section 77 A of the Companies Act, 1956 talks about buy-back of shares. A buy-back can only be done for fully
paid up securities. A buy-back of shares has to be done out of the company’s free reserves, or out of proceeds
of issue of securities other than the type being bought back. The company is not allowed to make an issue of the
same type of securities being bought back for a period of six months from the date of the buy-back (except in the
form of bonus shares or sweat-equity or for discharge of obligations). The buy-back should be authorised by the
company’s Articles of Association, failing which the company should pass a special resolution in a general body
meeting (valid for 12 months). There should be a gap of at least 365 days between two successive buy-backs.
Companies resort to a buy back of shares to improve shareholder value, since with fewer shares earning per share
of the remaining shares will increase. The stock’s price rises due to a restriction in the supply. This helps the
company support its stock price during times of temporary weakness. This measure also helps the company return
surplus cash to shareholders and thereby ensure better management of its working capital.
This data field records the number of shares bought-back by the company pursuant to a reduction in its share capital.

April 15, 2019 ProwessIQ

R EDUCTION IN EQUITY CAPITAL DURING THE YEAR ( OTHER THAN BUY- BACK ) - SHARES (N OS ) 1263

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity capital during the year (other than buy-back) - shares (Nos)
Field : oth_reduct_equity_cap_shares
Data Type : Number
Unit : Numbers
Description:
This data field captures the reduction in a company’s equity capital in terms of the number of equity shares written
off, for reasons other than because of a buy-back. This could be because of a demerger, hiving off, or because of an
extinguishing of shares because of the capital not being paid. Thus, only those transactions that involve the actually
reduction in the outstanding number of shares issued are captured here.

ProwessIQ April 15, 2019

1264 R EDUCTION IN EQUITY SHARES DUE TO CONSOLIDATION DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity shares due to consolidation during the year (Nos)
Field : oth_reduct_eq_cap_shares_consol_yr_nos
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

R EDUCTION IN EQUITY SHARES DUE TO CANCELLATION DURING THE YEAR (N OS ) 1265

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity shares due to cancellation during the year (Nos)
Field : oth_reduct_eq_cap_shares_cancel_yr_nos
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1266 E QUITY SHARES AT THE END OF THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares at the end of the year (Nos)
Field : eqty_shares_at_end_of_yr_nos
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

T REASURY SHARES AT THE BEGINNING OF THE YEAR (N OS ) 1267

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury shares at the beginning of the year (Nos)
Field : treasury_shares_at_beginning_of_yr_nos
Data Type : Number
Unit : Numbers
Description:
Treasury shares are entity’s own shares acquired throgh buy back. Shares may be bought back for controlling share
prices, utilising excess funds or reissuing them in an employee stock option scheme. However, treasury shares
need not always be shares bought back from the market, they may arise in schemes of merger or amalgamation on
account of ’cross-holdings’ between the entities involved.
Treasury shares created in buy back have to be extinguished within seven days of such a buy back as per the
Companies Act, 2013 as well as SEBI (Buy-Back of Securities) Regulations, 1998. Further, treasury shares arising
due to a merger or amalgamation also need to be cancelled or extinguished as per Section 233(10) of the Companies
Act, 2013. Therefore, in Indian context, treasury stock can only be held for the purpose of issuing the same in an
employee stock option scheme; what’s more, is that the stock is not held directly by the companies, but by the
trusts formed for the purpose.
Schedule III to the Companies Act, 2013 prescribes a reconciliation of the number of shares outstanding at the
beginning and at the end of the reporting period to be prepared and presented. In the light of this provision, some
companies provide a reconciliation of treasury shares along with the reconciliation of total number of equity shares.
Such reconciliation is captured in this section.
This data field captures the number of treasury shares held by the trust on behalf of the company at the beginning
of the accounting period.

ProwessIQ April 15, 2019

1268 T REASURY SHARES PURCHASED / BOUGHTBACK / SUB - DIVIDED DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury shares purchased / boughtback / sub-divided during the year (Nos)
Field : treasury_shares_pur_buyback_sub_div_yr_nos
Data Type : Number
Unit : Numbers
Description:
Treasury shares are entity’s own shares acquired throgh buy back. Shares may be bought back for controlling share
prices, utilising excess funds or reissuing them in an employee stock option scheme. However, treasury shares
need not always be shares bought back from the market, they may arise in schemes of merger or amalgamation on
account of ’cross-holdings’ between the entities involved.
Treasury shares created in buy back have to be extinguished within seven days of such a buy back as per the
Companies Act, 2013 as well as SEBI (Buy-Back of Securities) Regulations, 1998. Further, treasury shares arising
due to a merger or amalgamation also need to be cancelled or extinguished as per Section 233(10) of the Companies
Act, 2013. Therefore, in Indian context, treasury stock can only be held for the purpose of issuing the same in an
employee stock option scheme; what’s more, is that the stock is not held directly by the companies, but by the
trusts formed for the purpose.
Schedule III to the Companies Act, 2013 prescribes a reconciliation of the number of shares outstanding at the
beginning and at the end of the reporting period to be prepared and presented. In the light of this provision, some
companies provide a reconciliation of treasury shares along with the reconciliation of total number of equity shares.
Such reconciliation is captured in this section.
This data field captures the number of treasury shares purchased or bought back by the trust on behalf of the
company.

April 15, 2019 ProwessIQ

T REASURY SHARES REISSUED / CONSOLIDATED DURING THE YEAR (N OS ) 1269

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury shares reissued / consolidated during the year (Nos)
Field : treasury_shares_reissue_consol_yr_nos
Data Type : Number
Unit : Numbers
Description:
Treasury shares are entity’s own shares acquired throgh buy back. Shares may be bought back for controlling share
prices, utilising excess funds or reissuing them in an employee stock option scheme. However, treasury shares
need not always be shares bought back from the market, they may arise in schemes of merger or amalgamation on
account of ’cross-holdings’ between the entities involved.
Treasury shares created in buy back have to be extinguished within seven days of such a buy back as per the
Companies Act, 2013 as well as SEBI (Buy-Back of Securities) Regulations, 1998. Further, treasury shares arising
due to a merger or amalgamation also need to be cancelled or extinguished as per Section 233(10) of the Companies
Act, 2013. Therefore, in Indian context, treasury stock can only be held for the purpose of issuing the same in an
employee stock option scheme; what’s more, is that the stock is not held directly by the companies, but by the
trusts formed for the purpose.
Schedule III to the Companies Act, 2013 prescribes a reconciliation of the number of shares outstanding at the
beginning and at the end of the reporting period to be prepared and presented. In the light of this provision, some
companies provide a reconciliation of treasury shares along with the reconciliation of total number of equity shares.
Such reconciliation is captured in this section.
This data field captures the number of treasury shares (re)issued by the trust to employees under the stock option
scheme.

ProwessIQ April 15, 2019

1270 T REASURY SHARES CANCELLED DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury shares cancelled during the year (Nos)
Field : treasury_shares_cancelled_in_yr_nos
Data Type : Number
Unit : Numbers
Description:
Treasury shares are entity’s own shares acquired throgh buy back. Shares may be bought back for controlling share
prices, utilising excess funds or reissuing them in an employee stock option scheme. However, treasury shares
need not always be shares bought back from the market, they may arise in schemes of merger or amalgamation on
account of ’cross-holdings’ between the entities involved.
Treasury shares created in buy back have to be extinguished within seven days of such a buy back as per the
Companies Act, 2013 as well as SEBI (Buy-Back of Securities) Regulations, 1998. Further, treasury shares arising
due to a merger or amalgamation also need to be cancelled or extinguished as per Section 233(10) of the Companies
Act, 2013. Therefore, in Indian context, treasury stock can only be held for the purpose of issuing the same in an
employee stock option scheme; what’s more, is that the stock is not held directly by the companies, but by the
trusts formed for the purpose.
Schedule III to the Companies Act, 2013 prescribes a reconciliation of the number of shares outstanding at the
beginning and at the end of the reporting period to be prepared and presented. In the light of this provision, some
companies provide a reconciliation of treasury shares along with the reconciliation of total number of equity shares.
Such reconciliation is captured in this section.
The entity may cancel the treasury shares or reissue them under employee stock option scheme. This data field
captures such number of shares that are cancelled by the entity during an accounting period.

April 15, 2019 ProwessIQ

T REASURY SHARES AT THE END OF THE YEAR (N OS ) 1271

Table : Annual Financial Statements (IND-AS)

Indicator : Treasury shares at the end of the year (Nos)
Field : treasury_shares_at_end_of_yr_nos
Data Type : Number
Unit : Numbers
Description:
Treasury shares are entity’s own shares acquired throgh buy back. Shares may be bought back for controlling share
prices, utilising excess funds or reissuing them in an employee stock option scheme. However, treasury shares
need not always be shares bought back from the market, they may arise in schemes of merger or amalgamation on
account of ’cross-holdings’ between the entities involved.
Treasury shares created in buy back have to be extinguished within seven days of such a buy back as per the
Companies Act, 2013 as well as SEBI (Buy-Back of Securities) Regulations, 1998. Further, treasury shares arising
due to a merger or amalgamation also need to be cancelled or extinguished as per Section 233(10) of the Companies
Act, 2013. Therefore, in Indian context, treasury stock can only be held for the purpose of issuing the same in an
employee stock option scheme; what’s more, is that the stock is not held directly by the companies, but by the
trusts formed for the purpose.
Schedule III to the Companies Act, 2013 prescribes a reconciliation of the number of shares outstanding at the
beginning and at the end of the reporting period to be prepared and presented. In the light of this provision, some
companies provide a reconciliation of treasury shares along with the reconciliation of total number of equity shares.
Such reconciliation is captured in this section.
This data field captures the number of treasury shares at the end of the accounting period.

ProwessIQ April 15, 2019

1272 P REFERENCE SHARES AT THE BEGINNING OF THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Preference shares at the beginning of the year (Nos)
Field : pref_shares_at_the_begin_of_the_year
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

P REFERENCE SHARES ISSUED DURING THE YEAR (N OS ) 1273

Table : Annual Financial Statements (IND-AS)

Indicator : Preference shares issued during the year (Nos)
Field : pref_shares_issued_in_year
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1274 P REFERENCE SHARES CONVERTED / REDEEM DURING THE YEAR (N OS )

Table : Annual Financial Statements (IND-AS)

Indicator : Preference shares converted / redeem during the year (Nos)
Field : pref_shares_convert_redeem_in_year
Data Type : Number
Unit : Numbers

April 15, 2019 ProwessIQ

P REFERENCE SHARES AT THE END OF THE YEAR (N OS ) 1275

Table : Annual Financial Statements (IND-AS)

Indicator : Preference shares at the end of the year (Nos)
Field : pref_shares_at_the_end_of_the_year
Data Type : Number
Unit : Numbers

ProwessIQ April 15, 2019

1276 R EDUCTION IN EQUITY CAPITAL DURING THE YEAR - AMOUNT ( PAR VALUE )

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity capital during the year - amount (par value)
Field : reduct_equity_cap_amt
Data Type : Number
Unit : Currency
Description:
A reduction in a company’s equity share capital can be effected only in the manner prescribed in sections 100 to
104 of the Companies Act, 1956, or by way of a buy back under section 77 A and 77 B of the same Act. Notice of
alteration to share capital is required to be filed with the registrar of the company within 30 days of the alteration
of the capital clause of the Memorandum of Association. The Registrar shall record the notice and make necessary
alteration in Memorandum and Articles of Association of the company. Any default in giving notice to the registrar
renders company and its officers in default liable to punishment with fine.
This data field captures the reduction in the nominal value of equity share capital of a company carried out by way
of buy back of equity shares or any other manner as specified in the Act, in the current year. It can be segregated
into reduction in equity capital via buy-back of shares, and by means other than a buy-back, for each of which
separate data fields exist.

April 15, 2019 ProwessIQ

B UY BACK OF SHARES DURING THE YEAR - AMOUNT 1277

Table : Annual Financial Statements (IND-AS)

Indicator : Buy back of shares during the year - amount
Field : buyback_amt
Data Type : Number
Unit : Currency
Description:
A buy-back of shares can be done in two ways. One method involves an entity issuing shares and buying them back
again on a future date, according to a pre-decided fixed agreement. This could happen in the case of a company
buying back its shares from an investor, who put venture capital up for the formation of the company. The other
type involves the buying-back by a corporation of its own stock in the open market in order to reduce the number of
outstanding shares, i.e. to reduce its share capital. This data field captures the nominal value of share capital bought
back by a company during the current year in order to reduce its outstanding issued and paid up share capital.
Section 77 A of the Companies Act, 1956 talks about buy-back of shares. A buy-back can only be done for fully
paid up securities. A buy-back of shares has to be done out of the company’s free reserves, or out of proceeds
of issue of securities other than the type being bought back. The company is not allowed to make an issue of the
same type of securities being bought back for a period of six months from the date of the buy-back (except in the
form of bonus shares or sweat-equity or for discharge of obligations). The buy-back should be authorised by the
company’s Articles of Association, failing which the company should pass a special resolution in a general body
meeting (valid for 12 months). There should be a gap of at least 365 days between two successive buy-backs.
Companies resort to a buy back of shares to improve shareholder value, since with fewer shares earning per share
of the remaining shares will increase. The stock’s price rises due to a restriction in the supply. This helps the
company support its stock price during times of temporary weakness. This measure also helps the company return
surplus cash to shareholders and thereby ensure better management of its working capital.
This data field records the reduction in the nominal value of capital brought about by a buy-back of shares. Only
that part of the consideration that has been paid towards the nominal value of the shares purchased is reported here.
The amount of premium if any, paid by the company is not included in this field.

ProwessIQ April 15, 2019

1278 R EDUCTION IN EQUITY CAPITAL ( OTHER THAN BUY- BACK ) – AMOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Reduction in equity capital (other than buy-back) – amount
Field : oth_reduct_equity_cap_amt
Data Type : Number
Unit : Currency
Description:
This data field captures the reduction in a company’s equity capital for reasons other than a buy-back of shares.
A reduction in a company’s equity capital could be undertaken pursuant to a scheme of internal reconstruction. It
could also be because of a demerger, hiving off, or because of an extinguishing of shares because of the capital not
being paid.
An internal reconstruction is an arrangement made by companies whereby the claims of shareholders, debenture
holders, creditors and other liabilities are altered or reduced in order to help the company reduce its accumulated
losses. It is a measure undertaken, with the approval of all parties involved, so as to help the company alleviate its
financial condition and eventually return to profits. A scheme of internal reconstruction requires the sanction of the
Court and a special resolution. The paid up value of equity shares or the face value of equity shares is reduced so
as to reduce the company’s liability towards shareholders.

April 15, 2019 ProwessIQ

T OTAL AMOUNT PAID ON BUY- BACK INCLUDING PREMIUM DURING THE YEAR 1279

Table : Annual Financial Statements (IND-AS)

Indicator : Total amount paid on buy-back including premium during the year
Field : buyback_amt_paid_incl_premium
Data Type : Number
Unit : Currency
Description:
A buy-back of shares can be done in two ways. One method involves an entity issuing shares and buying them back
again on a future date, according to a pre-decided fixed agreement. The other method involves the buying-back by
a corporation of its own stock in the open market in order to reduce the number of outstanding shares, i.e. to reduce
its share capital.
Buy-back of shares is governed by section 77 A of the Companies Act, 1956. A buy-back can only be done for
fully paid up securities. A buy-back of shares has to be done out of the company’s free reserves, or out of proceeds
of issue of securities other than the type being bought back. The company is not allowed to make an issue of the
same type of securities being bought back for a period of six months from the date of the buy-back (except in the
form of bonus shares or sweat-equity or for discharge of obligations). The buy-back should be authorised by the
company’s Articles of Association, failing which the company should pass a special resolution in a general body
meeting (valid for 12 months). There should be a gap of at least 365 days between two successive buy-backs.
Companies resort to a buy back of shares to improve shareholder value, since with fewer shares earning per share
of the remaining shares will increase. The stock’s price rises due to a restriction in the supply. This helps the
company support its stock price during times of temporary weakness. This measure also helps the company return
surplus cash to shareholders and thereby ensure better management of its working capital.
In order to encourage shareholders to sell their shares back to the company, the company obviously has to offer a
price that is better than the market price. Hence, it pays not just the face value of the shares, but also a premium on
shares. This data field captures the amount paid by a company to investors pursuant to a buy-back, including both
the nominal value as well as the premium paid on the shares bought back.

ProwessIQ April 15, 2019

1280 N UMBER OF SHARES HELD BY HOLDING CO ./ ULTIMATE HOLDING CO . & GROUP COMPANIES THEREOF

Table : Annual Financial Statements (IND-AS)

Indicator : Number of shares held by holding co./ultimate holding co. & group companies
thereof
Field : shares_nos_holding_co
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 21 on ’Consolidation of financial statements’ issued by the Institute of Chartered Accountants
of India (ICAI) states that a holding-subsidiary relationship between two companies can be established when one
company owns, directly or indirectly (through its subsidiary/ies), more than one-half of the voting power of another
company, or if it controls the composition of the Board of Directors in another company.
The company that holds the voting power or controls the composition of another company’s Board of Directors is
known as the ’holding company’ and the other company in which its holds the said power or control, is called a
’subsidiary’.
This data field captures the number of equity shares of a company that are being held by its holding company.

April 15, 2019 ProwessIQ

P ERCENTAGE OF SHARES HELD BY HOLDING CO ./ ULTIMATE HOLDING CO . & 1281
GROUP COMPANIES THEREOF

Table : Annual Financial Statements (IND-AS)

Indicator : Percentage of shares held by holding co./ultimate holding co. & group companies
thereof
Field : shares_pct_holding_co
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 21 (Consolidation of financial statements) states that there is a holding–subsidiary relation-
ship between two companies when one company owns directly or indirectly (through its subsidiary/ies) more than
one–half of the voting power of another company or it controls the composition of the board of directors in another
company.
The company that holds the voting power or controls the composition of the Board of Directors is called as the
“holding company” and the company in which its holds the said power or control, is called the “subsidiary”.
Per cent of equity shares of the company held by the holding company is reported in this field.

ProwessIQ April 15, 2019

1282 E QUITY SHARES ALLOTED DURING PAST FIVE YEARS WITHOUT PAYMENT BEING RECEIVED IN CASH

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares alloted during past five years without payment being received in
cash
Field : eqty_sh_past_five_yrs_without_cash
Data Type : Number
Unit : Numbers
Description:
Often a company allots its equity shares for considerations other than cash. This usually happens during the
conversion of a convertible debt instrument into equity, or during a merger/acquisition wherein shares are issued to
the shareholders of merged entities. Other instances are the exercising of the Employee Stock Option by employees
and the issuance of shares to lenders in lieu of a loan settlement. The number of such equity shares allotted for
consideration other than cash is captured in this data field.
With respect to shares issued to persons for consideration other than cash as part of a settlement of a contract for
services or for transfer of assets, the contract for such a service or transfer of assets needs to be filed with the
Registrar of Companies within a period of 30 days from the data of such an allotment.
This data field captures the outstanding value of the number of shares allotted for consideration other than cash
during the five year period ending as on a given balance sheet date. It is an addendum information field.

April 15, 2019 ProwessIQ

E QUITY SHARES ALLOTED DURING PAST FIVE YEARS PURSUANT TO THE SCHEME OF MERGERS &
ACQUISITIONS 1283

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares alloted during past five years pursuant to the scheme of mergers &
acquisitions
Field : eqty_sh_past_five_yrs_merger_and_acq
Data Type : Number
Unit : Numbers
Description:
A company might allot its equity shares for considerations other than cash in certain circumstances. This could
happen during the conversion of a convertible debt instrument into equity, or during a merger/acquisition wherein
shares are issued to the shareholders of merged entities. Other instances involving the allotment of shares otherwise
than for cash are the exercising of the Employee Stock Option Plan by employees, and the issuance of shares to
lenders in lieu of a loan settlement.
Mergers and acquisitions, acquisitions in particular, involve the allotment of shares of the transferee company to
the shareholders of the transferor companies, in the exchange ratio calculated in the light of the business purchase
value of the acquired entity and the market value/intrinsic value of shares.
This data field is an addendum information field. It captures the outstanding value of the number of shares allotted
for consideration other than cash during the five year period ending as on a given balance sheet date, emanating
from schemes of mergers & acquisitions.

ProwessIQ April 15, 2019

1284 E QUITY SHARES ALLOTED DURING PAST FIVE YEARS ON CONVERSION OF LOANS AND DEBT

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares alloted during past five years on conversion of loans and debt
Field : eqty_sh_past_five_yrs_conver_loan
Data Type : Number
Unit : Numbers
Description:
A company might allot its equity shares for considerations other than cash in certain circumstances. This could
happen during the conversion of a convertible debt instrument into equity, or during a merger/acquisition wherein
shares are issued to the shareholders of merged entities. Other instances involving the allotment of shares otherwise
than for cash are the exercising of the Employee Stock Option Plan by employees, and the issuance of shares to
lenders in lieu of a loan settlement.
At the time of conversion of convertible debentures, companies allot equity shares to the debenture holders. Such
shares allotted against debentures are usually reported as ’equity shares allotted on conversion of loans/debt’.
This data field captures the number of such shares allotted against convertible debt instruments. Sometimes,
banks/financial institutions at the time of one-time settlement of an advance, accept equity shares against out-
standing debt from companies which are not in a position to repay the debt in cash. The number of these shares is
also captured in this data field (from the point of view of the issuing company).
This data field is an addendum information field. It captures the outstanding value of the number of shares allotted
for consideration other than cash during the five year period ending as on a given balance sheet date, pertaining to
conversion of loans and debt.

April 15, 2019 ProwessIQ

E QUITY SHARES ALLOTED DURING PAST FIVE YEARS ON CONVERSION OF ECB, FCCB. 1285

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares alloted during past five years on conversion of ECB, FCCB.
Field : eqty_sh_past_five_yrs_conver_gdr_ecb
Data Type : Number
Unit : Numbers
Description:
A company might allot its equity shares for considerations other than cash in certain circumstances. Such circum-
stances include the conversion of a convertible debt instrument into equity, or mergers/acquisitions wherein shares
are issued to the shareholders of merged entities. Other instances involving the allotment of shares otherwise than
for cash are the exercising of the Employee Stock Option Plan (ESOP) by employees, and the issuance of shares to
lenders in lieu of a loan settlement, or issuing of shares against warrants, etc.
External Commercial Borrowings (ECBs) are instruments used to facilitate access to foreign money by Indian
companies. These include fixed rate bonds such as Euro bonds or Foreign Currency Convertible Bonds (FCCBs).
FCCBs are bonds issued by an Indian company and expressed in foreign currency, the principal and interest in
respect of which are payable in foreign currency. They are required to be issued in accordance with the "Issue of
foreign currency convertible bonds and ordinary shares (through depositary receipt mechanism) scheme, 1993",
and subscribed to by non-residents in foreign currency and converted into ordinary shares of the issuing company
on the basis of any equity related warrants attached to debt instruments.
This data field is an addendum information field. It captures the number of paid up shares that have been allotted
by way of conversion of ECBs and FCCBs during the last five years ending as on a given balance sheet date. In
other words, it is the cumulative number of shares that have been allotted otherwise than in terms of cash in the
past five years, pursuant to the conversion of ECBs and FCCBs.

ProwessIQ April 15, 2019

1286 E QUITY SHARES ALLOTED DURING PAST FIVE YEARS PURSUANT TO ESOP S ( NON - CASH )

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares alloted during past five years pursuant to ESOPs (non-cash)
Field : eqty_sh_past_five_yrs_alloted_in_esop
Data Type : Number
Unit : Numbers
Description:
A company might allot its equity shares for considerations other than cash in certain circumstances. Such circum-
stances include the conversion of a convertible debt instrument into equity, or mergers/acquisitions wherein shares
are issued to the shareholders of merged entities. Other instances involving the allotment of shares otherwise than
for cash are the exercising of the Employee Stock Option Plan (ESOP) by employees, and the issuance of shares to
lenders in lieu of a loan settlement, or issuing of shares against warrants, etc.
"Employee Stock Option" is an option given to the specified employees of a company to purchase, at a future date,
the securities offered by the company at a predetermined price. Employees have to wait for a certain duration,
known as the vesting period, before such an ESOP can be exercised. ESOPs help the company reward employees
and help in motivating them, without having to actively spend cash.
This data field is an addendum information field. It captures the number of paid up shares that have been allotted
in the past five years ending on the specified balance sheet date, that have been issued towards the exercise of an
ESOP scheme.

April 15, 2019 ProwessIQ

E QUITY SHARE ALLOTED DURING PAST FIVE YEARS ON CONVERSION OF PREFERENCE SHARE 1287

Table : Annual Financial Statements (IND-AS)

Indicator : Equity share alloted during past five years on conversion of preference share
Field : eqty_sh_past_five_yrs_convr_pref_share
Data Type : Number
Unit : Numbers
Description:
A company might allot its equity shares for considerations other than cash in certain circumstances. Such circum-
stances include the conversion of a convertible debt instrument into equity, or mergers/acquisitions wherein shares
are issued to the shareholders of merged entities. Other instances involving the allotment of shares otherwise than
for cash are the exercising of the Employee Stock Option Plan (ESOP) by employees, and the issuance of shares to
lenders in lieu of a loan settlement, or issuing of shares against warrants, etc.
Companies might choose to raise capital by issuing preference shares that carry an option of either being redeemed
for cash or that can be converted into equity shares at the option of the company. If at the time of the maturity of the
said preference shares, the company opts to convert the same into equity shares, it would not need to pay in cash.
In other words, the conversion of preference shares to equity shares would result in the issue of equity shares for
a consideration otherwise than for cash. Such shares are usually reported as ’equity shares allotted on conversion
of convertible preference shares’. This data field captures the number of such shares allotted against convertible
preference shares.
This data field captures the number of paid up shares that have been allotted in the past five years preceding the
specified balance sheet date, that have been issued pursuant to the conversion of preference shares to equity shares.
It is an additional information field.

ProwessIQ April 15, 2019

1288 E QUITY SHARES ISSUED AGAINST ADRS / GDRS DURING PAST FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares issued against adrs/gdrs during past five years
Field : eqty_sh_past_five_yrs_issued_agnst_adr_gdr
Data Type : Number
Unit : Numbers
Description:
This data field captures the value of the number of equity shares issued by a company pursuant to the issue of
American Depository Receipts (ADRs) and/or Global Depository Receipts (GDRs) during the five-year period
immediately preceding the current year. It is an additional information field.
Depository receipts (DRs) are negotiable securities through which Indian companies can raise capital from abroad.
They represent rupee-denominated equity shares of a company, held as deposit by a custodian bank in India. De-
pository receipts are traded on various stock exchanges abroad - USA, Singapore, Luxembourg, London, etc. DRs
listed and traded in the US markets are known as American Depository Receipts (ADRs), while those listed and
traded elsewhere are known as Global Depository Receipts (GDRs). From the point of view of Indian companies,
ADRs/GDRs are foreign direct investment (FDI).
ADRs/GDRs are issued by a domestic custodian bank, and are purchased by foreign investors who deposit the
underlying shares in a foreign depository bank. Each depository receipt can represent a fraction of a domestic
share, or a single share, or multiple shares. The price of a depository receipt tracks the price of the underlying
shares.
Indian companies can issue ADRs/GDRs in accordance with the Foreign Currency Convertible Bonds and Ordinary
Shares (Through Depository Receipt Mechanism) Scheme, 1993 and guidelines issued by the Government of India
thereunder from time to time. There are certain conditions that need to be complied with in order to be able to issue
ADRs/GDRs, namely:-
1. A company can issue ADRs/GDRs, if it is eligible to issue shares to a person resident outside India under the
FDI scheme. However, a listed company, which is no longer eligible to raise funds from the Indian capital
market, including a company which has been restrained from accessing the securities market by the Securities
and Exchange Board of India (SEBI), is not eligible to issue ADRs/GDRs.
2. Unlisted companies which have so far not made use of the ADR/GDR route to raise capital would require
prior or simultaneous listing in the domestic market, while seeking to issue such overseas instruments. Un-
listed companies which have already issued ADRs/GDRs in the international market are required to get listed
on domestic markets from the time they earn profits or within three years of such issue of ADRs/GDRs,
whichever is earlier.
3. ADRs/GDRs are issued on the basis of the ratio worked out by the company seeking to raise capital, in
consultation with the Lead Manager to the issue. The funds so raised are supposed to be kept abroad till
actually required in India. Pending repatriation or utilisation of the proceeds, the Indian company can invest
the funds in:-
a. Deposits with, or Certificate of Deposit or other instruments offered by banks which have been rated by
agencies such as Standard and Poors, Fitch or Moody’s, etc. Such ratings should not be lower than that
stipulated by the Reserve Bank of India from time to time for the purpose;
b. Deposits with branches of Indian authorised dealers outside India; and
c. Treasury bills and other monetary instruments with a maturity or un-expired maturity of one year or less.

April 15, 2019 ProwessIQ

E QUITY SHARES ISSUED AGAINST ADRS / GDRS DURING PAST FIVE YEARS 1289

There is no monetary limit with regard to the amount that a company can raise through ADRs/GDRs. Also, there
are no restrictions on the end use of funds thus raised, except in case a ban has been imposed on the deploy-
ment/investment of such funds in real estate or in the stock market.

ProwessIQ April 15, 2019

1290 E QUITY SHARES RE - CONVERTED IN ADRS AND GDRS . DURING PAST FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Equity shares re-converted in adrs and gdrs. during past five years
Field : eqty_sh_past_five_yrs_reconv_adr
Data Type : Number
Unit : Numbers
Description:
This field is an addendum information field, which captures the number of a company’s equity shares that were
issued against ADRs/GDRs, were subsequently cancelled at the option of a seller, and which have thereafter been
re-converted into ADRs/GDRs with the entry of a new foreign investor. It captures the number of such shares
issued during the five-year period immediately preceding the current year.
Global Depository Receipts (GDRs) and American Depository Receipts (ADRs) are quasi-capital instruments,
since they are backed by equity shares. Companies raising capital through GDRs/ADRs have to lodge the shares
against which the depository receipts are issued with overseas depository banks.
The Reserve Bank of India (RBI), vide AP (DIR) Circular No.21 dated 13 February 2002, has issued operative
guidelines for the two-way fungibility of ADRs/GDRs. Two-way fungibility means that the depository receipts can
be converted into underlying shares and underlying shares can be converted into depository receipts.
An investor who holds ADRs/GDRs can cancel them with the depository and sell the underlying shares in the
domestic market. The company can then issue fresh ADRs/GDRs to the extent of shares cancelled. Stock brokers
in India have been authorised to purchase such shares for re-conversion. The domestic custodian coordinates with
the overseas depository and the Indian company to verify the quantum of re-conversion which is possible and also
to ensure that the sectoral cap is not breached. The domestic custodian would then inform the overseas depository
bank to issue ADR/GDR to the new overseas investor. No specific permission of the RBI is required for a re-
conversion.
Two-way fungibility helps in increasing liquidity and facilitates the realignment of prices, thus minimising the
divergent premium/discount levels prevailing between ADR/GDR prices and domestic stock prices.

April 15, 2019 ProwessIQ

B ONUS SHARES ISSUED DURING PAST FIVE YEARS 1291

Table : Annual Financial Statements (IND-AS)

Indicator : Bonus shares issued during past five years
Field : bonus_shares_issued_past_five_yrs
Data Type : Number
Unit : Numbers
Description:
Bonus shares are shares issued by a company to existing shareholders at no additional cost to the shareholder.
They are issued on the basis of the number of shares already held by the shareholder. They are issued in a definite
proportion to the existing holding. For instance, a company might issue bonus shares in the ratio of 2:1, which
means that for every single share held, the company will issue two additional bonus shares to a shareholder. This
data field captures the cumulative value of the number of bonus shares a company has issued during the five-year
period immediately preceding the current year. It is an additional information field.
There are certain conditions that need to be fulfilled before a company issues bonus shares. Such an issue of shares
should be authorised by the company;s articles of association or should be authorised by a resolution passed at a
general body meeting. Bonus shares can be issued only out of the company’s free reserves. The company should
not have defaulted in the payment of principal or interest on fixed deposits or securities issued, or in the payment
of statutory dues of employees such as provident fund, gratuity and bonus payments. Once a decision to make a
bonus issue is announced, it can not be withdrawn.
Bonus shares are issued by profitable companies in order to reward shareholders, without having to incur any cash
outflow. It also helps the company improve the liquidity of its shares, because share prices usually fall when bonus
shares are issued. This helps in making a company’s shares more affordable.
Companies usually disclose this information under the schedule/notes to accounts pertaining to ’Share Capital’.

ProwessIQ April 15, 2019

1292 C ALL IN ARREARS AMOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Call in arrears amount
Field : call_in_arrears
Data Type : Number
Unit : Currency
Description:
When shares are issued and allotted, the entire amount thereon might not be collected at one point in time. A
certain portion is collected at the time of application of shares, a certain portion at the time of allotment, and the
remaining might be called up in one or more installments in the future. A call is a demand made by a company on
its shareholders to pay the whole or a part of the balance unpaid price on shares allotted. If such call money is not
received by the company on time, then such an amount which has been called up but not received is recorded under
’calls in arrears’. The amount of calls in arrears is reduced from the face value of the allotted shares to arrive at the
paid-up capital.
This data field captures the total outstanding amount pertaining to call in arrears, as at the end of an accounting
period.

April 15, 2019 ProwessIQ

F ROM DIRECTORS 1293

Table : Annual Financial Statements (IND-AS)

Indicator : From directors
Field : call_in_arrears_frm_directors
Data Type : Number
Unit : Currency
Description:
When shares are issued and allotted, the entire amount thereon might not be collected at one point in time. A
certain portion is collected at the time of application of shares, a certain portion at the time of allotment, and the
remaining might be called up in one or more installments in the future. A call is a demand made by a company on
its shareholders to pay the whole or a part of the balance unpaid price on shares allotted. If such call money is not
received by the company on time, then such an amount which has been called up but not received is recorded under
’calls in arrears’. The amount of calls in arrears is reduced from the face value of the allotted shares to arrive at the
paid-up capital.
As per Schedule VI of the Companies Act, 1956, calls in arrears are classified into those from the directors and
from others. This data field captures the portion that is attributed to a company’s directors.

ProwessIQ April 15, 2019

1294 F ROM OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : From others
Field : call_in_arrears_frm_oth
Data Type : Number
Unit : Currency
Description:
When shares are issued and allotted, the entire amount thereon might not be collected at one point in time. A
certain portion is collected at the time of application of shares, a certain portion at the time of allotment, and the
remaining might be called up in one or more installments in the future. A call is a demand made by a company on
its shareholders to pay the whole or a part of the balance unpaid price on shares allotted. If such call money is not
received by the company on time, then such an amount which has been called up but not received is recorded under
’calls in arrears’. The amount of calls in arrears is reduced from the face value of the allotted shares to arrive at the
paid-up capital.
As per Schedule VI of the Companies Act, 1956, calls in arrears are classified into those due from the directors and
the residual amount due from persons other than directors, i.e. ’others’. This data field captures the portion that is
attributed to persons other than the issuing company’s directors.

April 15, 2019 ProwessIQ

T OTAL ASSETS 1295

Table : Annual Financial Statements (IND-AS)

Indicator : Total assets
Field : total_assets
Data Type : Number
Unit : Currency
Description:
Total assets refer to sum of all current and non-current assets held by a company as on the last day of an accounting
period.

ProwessIQ April 15, 2019

1296 N ON - CURRENT ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current assets
Field : non_current_assets
Data Type : Number
Unit : Currency
Description:

Any asset in the balance sheet is classified as non-current asset if the following conditions are satified:
1. The entity does not intend to sell or consume the asset in the normal operating cycle 2. The asset is held
primarily for the purpose other than trading 3. The entity does not expect to realise the asset within 12 months from
the balance sheet date 4. The asset is not easily convertible into cash and is not expected to become cash within 12
months
Non current assets include tangible and intangible assets. It also includes capital work in progress which refers to
fixed assets that are in process of being installed or constructed. The total amount of long term investments, long
term loans and advances and other long term assets of a company are also classified as non current assets.
The data for non current assets is available in Prowess only from the financial year ending March 2012, as the
revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for long-term investments, long-term loans & advances and other long-term assets is
available in the balance sheet of companies only from the year ending 2011-12.

April 15, 2019 ProwessIQ

N ET INTANGIBLE ASSETS 1297

Table : Annual Financial Statements (IND-AS)

Indicator : Net intangible assets
Field : net_intangible_ast
Data Type : Number
Unit : Currency
Description:
As per Accounting Standard 26 (AS-26) issued by the Institute of Chartered Accountants of India, an intangible
asset is ’an identifiable non-monetary asset, without physical substance, held for use in the production or supply
of goods or services, for rental to others, or for administrative purposes’. Intangible fixed assets usually includes
the gross value of goodwill, and software systems. Some examples of intangible assets are goodwill, computer
software, patents, copyrights, motion picture films, film negatives, telecom service licenses, fishing licenses, import
quotas, franchises, customer loyalty, marketing rights, brands, etc. This data field captures the net value of all of
a company’s intangible fixed assets, after deducting the value of accumulated depreciation thereon from the gross
block of the said assets.
This data field captures the total net intangible assets of a company as on the last day of the accounting period. It
is calculated as the sum of the following data fields:
• Net goodwill assets
• Net software assets
• Net mining rights
• Net other intangible assets
The net value of all intangible assets is the same as (gross value of intangible assets - cumulative depreciation).

ProwessIQ April 15, 2019

1298 N ET GOODWILL

Table : Annual Financial Statements (IND-AS)

Indicator : Net goodwill
Field : net_goodwill
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field stores net value of goodwill at the end of accounting period. The net value of goodwill is derived by
deducting cumulative depreciation from the gross value.

April 15, 2019 ProwessIQ

G ROSS GOODWILL 1299

Table : Annual Financial Statements (IND-AS)

Indicator : Gross goodwill
Field : goodwill
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures the gross value of goodwill of a company on the last day of the accounting period.

ProwessIQ April 15, 2019

1300 A DDITIONS TO GOODWILL DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to goodwill during the year
Field : goodwill_addn
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures all the additions to goodwill during an accounting period except additions on account of
revaluation and currency translation. Most commonly, this field will include additions on account of purchases
made during the year. However, other types of additions also form part of this data field.

April 15, 2019 ProwessIQ

A DDITIONS TO GOODWILL DURING THE YEAR DUE TO REVALUATION 1301

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to goodwill during the year due to revaluation
Field : goodwill_addn_reval
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures the value of goodwill created due to revaluation during an accounting period.

ProwessIQ April 15, 2019

 A DDITIONS TO GOODWILL DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
1302 DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to goodwill during the year due to currency translation/restatement
differences
Field : goodwill_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of goodwill due to foreign currency translation and restatements.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM GOODWILL DURING THE YEAR 1303

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from goodwill during the year
Field : goodwill_deduct
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures deductions in the value of goodwill during the year except deductions on account of revalua-
tion and currency translation. It excludes decrease in value of such assets arising out of amortisation and impairment
losses.

ProwessIQ April 15, 2019

1304 D EDUCTION FROM GOODWILL DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from goodwill during the year due to revaluation
Field : goodwill_del_reval
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures the value of goodwill reduced due to revaluation during an accounting period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM GOODWILL DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1305

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from goodwill during the year due to currency translation/restatement
differences
Field : goodwill_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of goodwill due to foreign currency translation and restatements.

ProwessIQ April 15, 2019

1306 T RANSFERS FROM GOODWILL INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from goodwill into non-current asset held for sale
Field : trf_from_goodwill_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from goodwill into assets held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON GOODWILL 1307

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on goodwill
Field : goodwill_cumm_dep
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures the value of cumulative amortisation accumulated on goodwill till the end of the accounting
period.

ProwessIQ April 15, 2019

1308 D EPRECIATION ON GOODWILL FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on goodwill for the year
Field : goodwill_dep
Data Type : Number
Unit : Currency
Description:
Goodwill is an intangible asset that is reported by companies, usually upon takeovers or amalgamations. It is
also seen in cases of capitalisation of expenses or consolidation of accounts. A goodwill asset is created when
the company pays a goodwill amount to a target entity whose assets are being taken over or amalgamated by the
company.
Different Accouting Standards govern different aspects of goodwill. For example, under I-GAAP, AS-26 on ’Intan-
gible Assets’ states that an entity should not recognise internally generated goodwill. As per the standard, internally
generated goodwill should not be recognised as an asset because the same is not a type of resource that is controlled
by the enterprise, neither can it be measured reliably. Further, goodwill arising on amalgamations and goodwill
arising on consolidations is governed by AS-14 and AS-21 respectively. According to AS-21, ’Consolidated Fi-
nancial Statements’, any excess of the cost to the parent over its portion of equity of the subsidiary, as on the date of
investment is recognised as goodwill; and according to AS-14, ’Accounting for Amalgamations’ , goodwill arising
on amalgamation is amortised over its useful life, which is taken as five years unless a longer period can be justi-
fied. The treatment of goodwill, however, is considerably different as per Indian Accounting Standards. As against
amortisation, Ind AS-36 and Ind AS-3 require annual impairment testing for goodwill, whether or not, acquired in
a business combination.
This data field captures amortisation on goodwill for the current accounting year.

April 15, 2019 ProwessIQ

G ROSS GOODWILL ON CONSOLIDATION 1309

Table : Annual Financial Statements (IND-AS)

Indicator : Gross goodwill on consolidation
Field : goodwill_on_busi_combi_acquisition
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1310 N ET SOFTWARE

Table : Annual Financial Statements (IND-AS)

Indicator : Net software
Field : net_sw
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of the software assets of the company at the end of the accounting period.
The net value of software assets is derived by deducting cumulative depreciation from the gross value of software
assets.

April 15, 2019 ProwessIQ

G ROSS SOFTWARE 1311

Table : Annual Financial Statements (IND-AS)

Indicator : Gross software
Field : software
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of software of a company on the last day of the accounting period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.
This is the gross value at the end of the accounting period adjusted for any addition or deduction during the year
by way of purchases, sale, revaluation, impairment, acquisition, de-merger, etc.

ProwessIQ April 15, 2019

1312 A DDITIONS TO SOFTWARE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to software during the year
Field : sw_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to software assets during an accounting period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.
It includes additions due to purchase of additional software or even modifications to old software, if such modifi-
cations are capitalised by the company.

April 15, 2019 ProwessIQ

A DDITIONS TO SOFTWARE DURING THE YEAR DUE TO REVALUATION 1313

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to software during the year due to revaluation
Field : sw_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the value of a gross software assets created due to revaluation during an accounting period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.

ProwessIQ April 15, 2019

 A DDITIONS TO SOFTWARE DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
1314 DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to software during the year due to currency translation/restatement
differences
Field : software_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM SOFTWARE DURING THE YEAR 1315

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from software during the year
Field : sw_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deduction or reduction in software assets during an accounting period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.
Such reductions could arise because of impairment or the sale of the software asset or writing off of software when
its written down value becomes zero.

ProwessIQ April 15, 2019

1316 D EDUCTION FROM SOFTWARE DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from software during the year due to revaluation
Field : software_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM SOFTWARE DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1317

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from software during the year due to currency translation/restatement
differences
Field : software_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1318 T RANSFERS FROM SOFTWARE INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from software into non-current asset held for sale
Field : trf_from_software_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON SOFTWARE 1319

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on software
Field : sw_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on software assets till the end of the accounting
period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.

ProwessIQ April 15, 2019

1320 D EPRECIATION ON SOFTWARE FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on software for the year
Field : sw_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of software assets amortised during an accounting period.
Software is a computer program, which provides the instructions that drive the computer hardware to work.

April 15, 2019 ProwessIQ

N ET MINING RIGHTS / INTANGIBLE EXPLORATION AND EVALUATION ASSETS 1321

Table : Annual Financial Statements (IND-AS)

Indicator : Net mining rights/intangible exploration and evaluation assets
Field : net_mining_rights_asst
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field stores net value of mining rights and intangible exploration and evaluation assets at the end of
accounting period. The net value of mining rights is derived by deducting cumulative depreciation from the gross
value.
For example, for Steel Authority of India, as at the year ended March 2016, the net value of mining rights is
Rs. 15,401.20 million; gross value and cumulative depreciation being Rs. 18,032.60 million and 2,631.40 million
respectively.

ProwessIQ April 15, 2019

1322 G ROSS MINING RIGHTS / INTANGIBLE EXPLORATION AND EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross mining rights/intangible exploration and evaluation assets
Field : mining_rights_asst
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures the gross value of mining rights and intangible exploration and evaluation assets of a
company on the last day of the accounting period. It is adjusted for any addition or deduction during the year by
way of purchases, sale, revaluation etc.

April 15, 2019 ProwessIQ

A DDITIONS TO MINING RIGHTS ETC DURING THE YEAR 1323

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining rights etc during the year
Field : mining_rights_addn_yr
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures all the additions to mining rights and intangible exploration and evaluation assets during an
accounting period except additions on account of revaluation and currency translation. Most commonly, this field
will include additions on account of purchases made during the year. However, other types of additions also form
part of this data field.
For example, Ultratech Cement had a gross block of mining rights worth Rs. 48.25 million as on March 2013
which went up by Rs. 44.23 million during the year on account of additions, resulting in a gross block of Rs. 92.48
million as on March 2014. Whereas, Orient Cement acquired mining rights worth Rs. 131.50 million pursuant to
scheme of arrangement in the year 2013 which is also captured in this data field.

ProwessIQ April 15, 2019

1324 A DDITIONS TO MINING RIGHTS ETC DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining rights etc during the year due to revaluation
Field : mining_rights_addn_reval
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures the value of mining rights and intangible exploration and evaluation assets created due to
revaluation during an accounting period.

April 15, 2019 ProwessIQ

A DDITIONS TO MINING RIGHTS ETC DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1325

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining rights etc during the year due to currency
translation/restatement differences
Field : mining_rights_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of mining rights and intangible exploration and evaluation assets due
to foreign currency translation and restatements.
For example, Adani Enterprises has added to the asset ’Mine development’ in the year 2016, Rs. 159.10 million,
on account of ’Exchange differences’.

ProwessIQ April 15, 2019

1326 D EDUCTIONS FROM MINING RIGHTS ETC DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from mining rights etc during the year
Field : mining_rights_del_yr
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures deductions in the value of mining rights and intangible exploration and evaluation assets
during the year except deductions on account of revaluation and currency translation. Deductions could arise
on account of sale, disposal of subsidiary, transfers out from intangible exploration and evaluation assets etc. It
excludes decrease in value of such assets arising out of amortisation and impairment losses.
For example, Tata Steel in the year 2016 has scrapped / surrendered mines worth Rs. 54.70 million.

April 15, 2019 ProwessIQ

D EDUCTION FROM MINING RIGHTS ETC DURING THE YEAR DUE TO REVALUATION 1327

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from mining rights etc during the year due to revaluation
Field : mining_rights_del_reval
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures the value of mining rights and intangible exploration and evaluation assets reduced due to
revaluation during an accounting period.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM MINING RIGHTS ETC DURING THE YEAR DUE TO CURRENCY
1328 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from mining rights etc during the year due to currency
translation/restatement differences
Field : mining_rights_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of mining rights and intangible exploration and evaluation assets due
to foreign currency translation and restatements.

April 15, 2019 ProwessIQ

T RANSFERS FROM MINING RIGHTS ETC INTO NON - CURRENT ASSET HELD FOR SALE 1329

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from mining rights etc into non-current asset held for sale
Field : trf_from_mining_rights_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from mining rights and intangible exploration and
evaluation assets into assets held for sale.

ProwessIQ April 15, 2019

1330C UMULATIVE DEPRECIATION ON MINING RIGHTS // INTANGIBLE EXPLORATION AND EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on mining rights//intangible exploration and evaluation
assets
Field : mining_rights_cum_dep
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures the value of cumulative amortisation accumulated on mining rights and intangible explo-
ration and evaluation assets till the end of the accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON MINING RIGHTS ETC FOR THE YEAR 1331

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on mining rights etc for the year
Field : mining_rights_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Mining right is right granted to occupy land for purpose of mining. In other words, it is a legal right to explore the
specified area and exploit any mineral deposits within it. The companies engaged in mining operations capitalise
the expenditure incurred on procurement of mining rights. Further, Schedule III to Companies Act, 2013 classifies
mining rights under intangible assets.
As per Ind AS 106, ’Exploration for and Evaluation of Mineral Resources’, expenditures incurred before the entity
has obtained the legal rights to explore a specific area as well as expenditure incurred after the technical feasibility
and commercial viability of extracting a mineral resource are demonstrable are not covered by the standard. Some
of the examples covered by the standard include acquisition of rights to explore, exploratory drilling, trenching,
sampling, activities in relation to evaluating the technical feasibility and commercial viability of extracting a min-
eral resource etc. The standard provides for classification of exploration and evaluation assets into tangible or
intangible. Prowess database has a separate field for such assets under intangibles.
This data field captures amortisation on mining rights and intangible exploration and evaluation assets for the
current accounting year.

ProwessIQ April 15, 2019

1332 N ET LICENSES & TRADE RELATED RIGHTS

Table : Annual Financial Statements (IND-AS)

Indicator : Net licenses & trade related rights
Field : net_licence_rights_asst
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field stores net value of licenses and trade related rights at the end of accounting period. The net value of
licenses and trade related rights is derived by deducting cumulative depreciation from the gross value.
For example, as on March 2015, a telecom player like Bharti Airtel owns net spectrum licenses worth Rs. 2,58,009
million and DLF owns net ’Rights under built, operate and transfer project’ worth Rs. 1,973.60 million. Both will
reflect in this data field.

April 15, 2019 ProwessIQ

G ROSS LICENSES & TRADE RELATED RIGHTS 1333

Table : Annual Financial Statements (IND-AS)

Indicator : Gross licenses & trade related rights
Field : licence_rights_asst
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures the gross value of licenses and trade related rights of a company on the last day of the
accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation
etc.
For example, DLF had gross trade rights worth Rs. 774.70 million as on March 2012, which saw a sharp rise during
the year 2013 due to additions, resulting into a gross value of Rs. 2,046.70 million for the year ended March 2013.

ProwessIQ April 15, 2019

1334 A DDITIONS TO LICENSES & TRADE RELATED RIGHTS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to licenses & trade related rights during the year
Field : licence_rights_addn_yr
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures all the additions to licenses and trade related rights during an accounting period except
additions on account of revaluation and currency translation. Most commonly, this field will include additions on
account of purchases made during the year. However, other types of additions also form part of this data field.
For example, Eros International Media purchased film rights amounting to Rs. 5,057 million during the year 2014.
However, for the company Mumbai Nasik Expressway Limited, expenditure incurred in relation to rights to toll
roads are transferred from WIP to licenses and rights from time to time; therefore for the period ended December
2013, there are additions of Rs. 71.10 million on account of such transfer captured in this data field.

April 15, 2019 ProwessIQ

A DDITIONS TO LICENSES & TRADE RELATED RIGHTS DURING THE YEAR DUE TO REVALUATION 1335

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to licenses & trade related rights during the year due to revaluation
Field : licence_rights_addn_reval
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures the value of licenses and trade related rights created due to revaluation during an accounting
period.

ProwessIQ April 15, 2019

 A DDITIONS TO LICENSES & TRADE RELATED RIGHTS DURING THE YEAR DUE TO CURRENCY
1336 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to licenses & trade related rights during the year due to currency
translation/restatement differences
Field : licence_rights_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures increase in the value of licenses and trade related rights due to foreign currency translation
and restatements.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM LICENSES & TRADE RELATED RIGHTS DURING THE YEAR 1337

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from licenses & trade related rights during the year
Field : licence_rights_del_yr
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures deductions in the value of licenses and trade related rights during the year except deduc-
tions on account of revaluation and currency translation. Deductions could arise on account of sale, disposal of
subsidiary, transfers out from licenses and trade related rights etc. It excludes decrease in value of such assets
arising out of amortisation and impairment losses.

ProwessIQ April 15, 2019

1338 D EDUCTION FROM LICENSES & TRADE RELATED RIGHTS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from licenses & trade related rights during the year due to revaluation
Field : licence_rights_del_reval
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures the value of licenses and trade related rights reduced due to revaluation during an accounting
period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM LICENSES & TRADE RELATED RIGHTS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1339

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from licenses & trade related rights during the year due to currency
translation/restatement differences
Field : licence_rights_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures decrease in the value of licenses and trade related rights due to foreign currency translation
and restatements.

ProwessIQ April 15, 2019

1340 T RANSFERS FROM LICENSES & TRADE RELATED RIGHTS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from licenses & trade related rights into non-current asset held for sale
Field : trf_from_licence_rights_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from licenses and trade related rights into assets
held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON LICENSES & TRADE RELATED RIGHTS 1341

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on licenses & trade related rights
Field : licence_rights_cum_dep
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures the value of cumulative amortisation accumulated on licenses and trade related rights till
the end of the accounting period.

ProwessIQ April 15, 2019

1342 D EPRECIATION ON LICENSES & TRADE RELATED RIGHTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on licenses & trade related rights for the year
Field : licence_rights_dep_for_yr
Data Type : Number
Unit : Currency
Description:
A license is a contract that grants someone the right to legally use someone else’s intellectual property, goods,
brand name, trademark etc. In the modern times, most common example of a license a business might purchase is
for software.
Type of license depends on the parties to the contract as well as the nature of rights transferred under the contract.
Widely known types of licenses are franchise licenses, government licenses and software licenses. The purchaser of
a franchise license receives the right to sell certain products or services and to use certain trademarks or trade names.
The purchaser of a government license receives the right to engage in regulated business activities. Similarly, the
purchaser of a software license receives the right to use one or more copies of the software without violating
copyrights.
Apart from licenses, companies enter into various agreements for the purpose of transfer of trade related rights. For
example, infrastructure companies possessing rights to collect tolls.
This data field captures amortisation on licenses and trade related rights for the current accounting year.

April 15, 2019 ProwessIQ

N ET BRANDS & TRADEMARK 1343

Table : Annual Financial Statements (IND-AS)

Indicator : Net brands & trademark
Field : net_brand_trademark_asst
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field stores net value of brands and trademarks at the end of accounting period. The net value of Brands
and trademarks is derived by deducting cumulative depreciation from the gross value.
For example, Asian Paints holds acquired trademarks worth Rs. 5.60 million for its brand as on March 2017.
Further, telecom player Reliance Communications owns net brand licences worth Rs. 440 million for brands like
Reliance Mobile and Reliance Hello among others as on March 2016.

ProwessIQ April 15, 2019

1344 G ROSS BRANDS / TRADEMARK

Table : Annual Financial Statements (IND-AS)

Indicator : Gross brands / trademark
Field : brand_trademark_asst
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures the gross value of brands and trademarks of a company on the last day of the accounting
period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation etc.

April 15, 2019 ProwessIQ

A DDITIONS TO BRANDS / TRADEMARK DURING THE YEAR 1345

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to brands / trademark during the year
Field : brand_trademark_addn_yr
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures all the additions to brands and trademarks during an accounting period except additions on
account of revaluation and currency translation. Most commonly, this field will include additions on account of
purchases made during the year. However, other types of additions also form part of this data field.
For example, Emami limited had gross brands and trademarks worth Rs. 278.50 million as at the end of the year
March 2015 which shooted up to become Rs. 16,932.50 million as at the year ended March 2016. The addition of
Rs. 16,654 million on account of acquisition of business is captured in this data field.

ProwessIQ April 15, 2019

1346 A DDITIONS TO BRANDS / TRADEMARK DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to brands / trademark during the year due to revaluation
Field : brand_trademark_addn_reval
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures the value of brands and trademarks created due to revaluation during an accounting period.

April 15, 2019 ProwessIQ

A DDITIONS TO BRANDS / TRADEMARK DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1347

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to brands/trademark during the year due to currency
translation/restatement differences
Field : brand_trademark_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of brands and trademarks due to foreign currency translation and
restatements.

ProwessIQ April 15, 2019

1348 D EDUCTIONS FROM BRANDS / TRADEMARK DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from brands / trademark during the year
Field : brand_trademark_del_yr
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures deductions in the value of brands and trademarks during the year except deductions on
account of revaluation and currency translation. Deductions could arise on account of sale, disposal of subsidiary
etc. It excludes decrease in value of such assets arising out of amortisation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTION FROM BRANDS / TRADEMARK DURING THE YEAR DUE TO REVALUATION 1349

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from brands/trademark during the year due to revaluation
Field : brand_trademark_del_reval
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures the value of brands and trademarks reduced due to revaluation during an accounting period.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM BRANDS / TRADEMARK DURING THE YEAR DUE TO CURRENCY
1350 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from brands/trademark during the year due to currency
translation/restatement differences
Field : brand_trademark_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of brands and trademarks due to foreign currency translation and
restatements.

April 15, 2019 ProwessIQ

T RANSFERS FROM BRANDS / TRADEMARK INTO NON - CURRENT ASSET HELD FOR SALE 1351

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from brands/trademark into non-current asset held for sale
Field : trf_from_brand_trademark_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from brands and trademarks into assets held for sale.

ProwessIQ April 15, 2019

1352 C UMULATIVE DEPRECIATION ON BRANDS / TRADEMARK

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on brands / trademark
Field : brand_trademark_cum_dep
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures the value of cumulative amortisation accumulated on brands and trademarks till the end of
the accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON BRANDS / TRADEMARK FOR THE YEAR 1353

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on brands / trademark for the year
Field : brand_trademark_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Brands and trademarks are one of the most valuable intangible assets that are held by business entities. More often
than not, brand names are looked at as the sole representatives of entity’s image in the market.
Assets held by companies in the nature of brands and trademarks cannot always be entirely separated from each
other. In fact, these two terms are very closely related. While a brand is a symbol, mark, logo, name, word, graphic,
or even a sentence, or any combination of these items used to distinguish the company’s product from that of its
competitors; a trademark is a way for legally protecting these brands from copy.
This data field captures amortisation on brands and trademarks for the current accounting year.

ProwessIQ April 15, 2019

1354 N ET PATENTS & COPYRIGHTS

Table : Annual Financial Statements (IND-AS)

Indicator : Net patents & copyrights
Field : net_patent_copyright_asst
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field stores net value of patents and copyrights at the end of accounting period. The net value of patents
and copyrights is derived by deducting cumulative depreciation from the gross value.

April 15, 2019 ProwessIQ

G ROSS PATENTS & COPYRIGHTS 1355

Table : Annual Financial Statements (IND-AS)

Indicator : Gross patents & copyrights
Field : patent_copyright_asst
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures the gross value of patents and copyrights of a company on the last day of the accounting
period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation etc.

ProwessIQ April 15, 2019

1356 A DDITIONS TO PATENTS & COPYRIGHTS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to patents & copyrights during the year
Field : patent_copyright_addn_yr
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures all the additions to patents and copyrights during an accounting period except additions on
account of revaluation and currency translation. Most commonly, this field will include additions on account of
purchases made during the year. However, other types of additions also form part of this data field.

April 15, 2019 ProwessIQ

A DDITIONS TO PATENTS & COPYRIGHTS DURING THE YEAR DUE TO REVALUATION 1357

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to patents & copyrights during the year due to revaluation
Field : patent_copyright_addn_reval
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures the value of patents and copyrights created due to revaluation during an accounting period.

ProwessIQ April 15, 2019

 A DDITIONS TO PATENTS & COPYRIGHTS DURING THE YEAR DUE TO CURRENCY
1358 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to patents & copyrights during the year due to currency
translation/restatement differences
Field : patent_copyright_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of patents and copyrights due to foreign currency translation and
restatements.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PATENTS & COPYRIGHTS DURING THE YEAR 1359

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from patents & copyrights during the year
Field : patent_copyright_del_yr
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures deductions in the value of patents and copyrights during the year except deductions on
account of revaluation and currency translation. Deductions could arise on account of sale, disposal of subsidiary
etc. It excludes decrease in value of such assets arising out of amortisation and impairment losses.

ProwessIQ April 15, 2019

1360 D EDUCTION FROM PATENTS & COPYRIGHTS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from patents & copyrights during the year due to revaluation
Field : patent_copyright_del_reval
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures the value of patents and copyrights reduced due to revaluation during an accounting period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PATENTS & COPYRIGHTS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1361

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from patents & copyrights during the year due to currency
translation/restatement differences
Field : patent_copyright_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of patents and copyrights due to foreign currency translation and
restatements.

ProwessIQ April 15, 2019

1362 T RANSFERS FROM PATENTS & COPYRIGHTS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from patents & copyrights into non-current asset held for sale
Field : trf_from_patent_copyright_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from patents and copyrights into assets held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON PATENTS & COPYRIGHTS 1363

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on patents & copyrights
Field : patent_copyright_cum_dep
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures the value of cumulative amortisation accumulated on patents and copyrights till the end of
the accounting period.

ProwessIQ April 15, 2019

1364 D EPRECIATION ON PATENTS & COPYRIGHTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on patents & copyrights for the year
Field : patent_copyright_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Copyright refers to a legal right that the owner of the intellectual property has to protect the property from copy.
Copyrights are commonly used as a tool to prevent unauthorised duplication in areas like computer software, art,
literature, architecture, films, website etc. On the similar lines, patents refer to exclusive right enjoyed by the holder
over a process, design or formula for a specified period of time.
This data field captures amortisation on patents and copyrights for the current accounting year.

April 15, 2019 ProwessIQ

N ET TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . 1365

Table : Annual Financial Statements (IND-AS)

Indicator : Net technical knowhow including product designs/formulae etc.
Field : net_tech_knowhow_asst
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field stores net value of technical knowhow at the end of accounting period. The net value of technical
knowhow is derived by deducting cumulative depreciation from the gross value.

ProwessIQ April 15, 2019

1366 G ROSS TECHNICAL KNOWHOW INCLUSING PRODUCT DESIGNS / FORMULAE ETC .

Table : Annual Financial Statements (IND-AS)

Indicator : Gross technical knowhow inclusing product designs / formulae etc.
Field : tech_knowhow_asst
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures the gross value of technical knowhow of a company on the last day of the accounting
period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation etc.

April 15, 2019 ProwessIQ

A DDITIONS TO TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE YEAR
1367

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to technical knowhow including product designs / formulae etc. during
the year
Field : tech_knowhow_addn_yr
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures all the additions to technical knowhow during an accounting period except additions on
account of revaluation and currency translation. Most commonly, this field will include additions on account of
purchases made during the year. However, other types of additions also form part of this data field.

ProwessIQ April 15, 2019

A DDITIONS TO TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE YEAR
1368 DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to technical knowhow including product designs / formulae etc. during
the year due to revaluation
Field : tech_knowhow_addn_reval
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures the value of technical knowhow created due to revaluation during an accounting period.

April 15, 2019 ProwessIQ

A DDITIONS TO TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE YEAR
DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1369

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to technical knowhow including product designs / formulae etc. during
the year due to currency translation/restatement differences
Field : tech_knowhow_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of technical knowhow due to foreign currency translation and restate-
ments.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE
1370 YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from technical knowhow including product designs / formulae etc.
during the year
Field : tech_knowhow_del_yr
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures deductions in the value of technical knowhow during the year except deductions on account
of revaluation and currency translation. Deductions could arise on account of sale, disposal of subsidiary etc. It
excludes decrease in value of such assets arising out of amortisation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTION FROM TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE
YEAR DUE TO REVALUATION 1371

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from technical knowhow including product designs / formulae etc.
during the year due to revaluation
Field : tech_knowhow_del_reval
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures the value of technical knowhow reduced due to revaluation during an accounting period.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . DURING THE
1372 YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from technical knowhow including product designs / formulae etc.
during the year due to currency translation/restatement differences
Field : tech_knowhow_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of technical knowhow due to foreign currency translation and restate-
ments.

April 15, 2019 ProwessIQ

T RANSFERS FROM TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . INTO
NON - CURRENT ASSET HELD FOR SALE 1373

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from technical knowhow including product designs / formulae etc. into
non-current asset held for sale
Field : trf_from_tech_knowhow_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from technical knowhow into assets held for sale.

ProwessIQ April 15, 2019

1374
C UMULATIVE DEPRECIATION ON TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC .

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on technical knowhow including product designs /
formulae etc.
Field : tech_knowhow_cum_dep
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures the value of cumulative amortisation accumulated on technical knowhow till the end of the
accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . FOR THE YEAR
1375

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on technical knowhow including product designs / formulae etc. for
the year
Field : tech_knowhow_dep_for_yr
Data Type : Number
Unit : Currency
Description:
If we go by definition of know-how, it means the knowledge and skill required to do something, especially somehing
technical or practical. It is that expertise required to get the job done, which is not a common knowledge. Therefore,
technical know-how means the knowledge regarding the use of specific technology or way of doing something more
efficiently and effectively.
As for the world of businesses, technical knowhow most of the times, takes shape of computer software, technology
development and related knowledge. However, the meaning is not exhaustive and also includes product designs,
formulae, databases etc. For instance, a company like Bajaj Auto possesses technical knowhow with respect to the
research undertaken by it in the automobile industry only, whereas a diversified HUL owns designs and knowhow
with respect to its various brands.
This data field captures amortisation on technical knowhow for the current accounting year.

ProwessIQ April 15, 2019

1376 N ET OTHER INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Net other intangible assets
Field : net_oth_intangible_ast
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of the other intangible assets of the company at the end of the accounting period.
The net value of other intangible assets is derived by deducting cumulative depreciation from the gross value of
other intangible assets.

April 15, 2019 ProwessIQ

G ROSS OTHER INTANGIBLE ASSETS 1377

Table : Annual Financial Statements (IND-AS)

Indicator : Gross other intangible assets
Field : oth_intangible_ast
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of all intangible assets, other than goodwill, software and mining rights as
at the last day of the accounting period. The intangible assets that are covered here include copyrights, patents,
trademarks, brands, technical know-how and licences and similar other assets. Business and commercial rights,
forex broking business rights, media rights, distribution rights, etc. are also classified as intangible assets.
CMIE accepts the company’s view on claims of an intangible asset or in valuing it. Companies report patents as
intangible assets at various stages, from those patents registered to those that are pending registrations. CMIE does
not take a view on the appropriateness of the claim. The company’s view is accepted and the value of such assets
is reported in this data field.
Some companies report stock exchange membership as an intangible asset, some report right of way as an intangible
asset. A right of way provides the right to use a piece of land, but does not transfer the land to the company.
However, tenancy rights and mining rights are classified under land assets that are tangible and not under intangible
assets.
While CMIE accepts the company’s view on including an item as an asset, it may re-classify an asset under intan-
gible asset although the company may have classified it as a tangible asset, if the item’s description provided by the
company matches with the description of intangible assets outlined by CMIE. The reverse case also holds similarly
true. That is if a company has classified an asset as an intangible asset, CMIE may classify it as a tangible asset if
the description of such an asset matches with CMIE’s description of a tangible asset.
An asset classified as intangible asset without any further description in the Annual Report of a company, would be
classified as "other intangible assets" in Prowess.
Gross value of other intangible assets at the end of any accounting period is the gross value at the beginning of the
accounting period adjusted for any addition or deduction during the year by way of purchases, sale, revaluation,
impairment, acquisition, demerger, etc.

ProwessIQ April 15, 2019

1378 A DDITIONS TO OTHER INTANGIBLE ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other intangible assets during the year
Field : oth_intangible_ast_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to intangible assets other than goodwill, software and mining rights during an
accounting period.
The intangible assets included in this data field are copyrights, patents, trademarks, brands, technical know-how,
licences and similar other assets. Business and commercial rights, forex broking business rights, media rights,
distribution rights, etc. are also included here.
However, this data field excludes additions in other intangible assets arising out of revaluation of intangible assets.

April 15, 2019 ProwessIQ

A DDITIONS TO OTHER INTANGIBLE ASSETS DURING THE YEAR DUE TO REVALUATION 1379

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other intangible assets during the year due to revaluation
Field : oth_intangible_ast_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to intangible assets other than goodwill and software during an accounting
period, which is caused by revaluation of intangible assets during the year.

ProwessIQ April 15, 2019

 A DDITIONS TO OTHER INTANGIBLE ASSETS DURING THE YEAR DUE TO CURRENCY
1380 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other intangible assets during the year due to currency
translation/restatement differences
Field : oth_intng_asst_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
Significant intangible assets like goodwill, software, licenses, patents, brands, technical knowhow, mining rights
etc. are captured individually in Prowess database. Apart from these, there could be other intangibles held by
various companies. These are captured in this data section.
This data field captures additions to those other intangibles on account of currency translation.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM OTHER INTANGIBLE ASSETS DURING THE YEAR 1381

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from other intangible assets during the year
Field : oth_intangible_ast_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deduction of intangible assets other than goodwill and software during a year. Such
deductions could be because of impairment or sale of other intangible assets or writing off of assets when its
written down value becomes zero.
Deductions in intangible assets caused by depreciation, however, is not covered in this data field.

ProwessIQ April 15, 2019

1382 D EDUCTION FROM OTHER INTANGIBLE ASSETS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from other intangible assets during the year due to revaluation
Field : oth_intng_asst_del_reval
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
Significant intangible assets like goodwill, software, licenses, patents, brands, technical knowhow, mining rights
etc. are captured individually in Prowess database. Apart from these, there could be other intangibles held by
various companies. These are captured in this data section.
This data field captures deductions from those other intangibles on account of revaluation.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM OTHER INTANGIBLE ASSETS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1383

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from other intangible assets during the year due to currency
translation/restatement differences
Field : oth_intng_asst_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1384 T RANSFERS FROM OTHER INTANGIBLE ASSETS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from other intangible assets into non-current asset held for sale
Field : trf_from_oth_intng_asst_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
Significant intangible assets like goodwill, software, licenses, patents, brands, technical knowhow, mining rights
etc. are captured individually in Prowess database. Apart from these, there could be other intangibles held by
various companies. These are captured in this data section.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from other intangible assets into assets held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON OTHER INTANGIBLE ASSETS 1385

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on other intangible assets
Field : oth_intangible_ast_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the value of depreciation accumulated on intangible assets till the end of the accounting
period. It is the total depreciation provided so far on the intangible assets that exist in the books of accounts of the
enterprise.

ProwessIQ April 15, 2019

1386 D EPRECIATION ON OTHER INTANGIBLE ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on other intangible assets for the year
Field : oth_intangible_ast_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the amount of depreciation or amortisation provided for on the intangible assets during the
year.

April 15, 2019 ProwessIQ

G ROSS INTANGIBLE ASSETS 1387

Table : Annual Financial Statements (IND-AS)

Indicator : Gross intangible assets
Field : intangible_ast
Data Type : Number
Unit : Currency
Description:
As per Accounting Standard 26 (AS-26) issued by the Institute of Chartered Accountants of India, an intangible
asset is ’an identifiable non-monetary asset, without physical substance, held for use in the production or supply of
goods or services, for rental to others, or for administrative purposes’. Intangible fixed assets usually includes the
gross value of goodwill, and software systems.
Goodwill refers to the value of a firm in terms of its reputation. Goodwill is categorised as a fixed asset, even though
it is not something that you can touch or feel and is difficult to calculate. It shows the prudent value that a company
has beyond its physical assets, for instance, a strong customer base. It, therefore, helps a company command a
value higher than the aggregate value of its physical assets. Goodwill, however, is recorded in a company’s books
only when some monetary consideration has been paid for it. Hence, it arises in the books of an acquirer only when
assets have been acquired from an acquired company at a purchase consideration higher than the aggregate value
of assets taken over.
This data field also captures the gross value of computer software, which are basically codes and programs which
do not have a physical existence, but are essential for carrying out business activity. Likewise, it also captures the
gross value of other intangible assets that are essential for the conduct of business activity.
This data field captures the total gross value, i.e. the historical cost of acquisition or creation of intangible assets
of a company, as on the last day of an accounting period. It is the same as gross value at the beginning of the
accounting period and any addition or deduction during the year by way of purchases, sale, acquisition, demerger,
etc.
It is calculated as the sum of the following data fields:
• Goodwill
• Software
• Mining Rights
• Licenses & trade related rights
• Brands & trademarks
• Patents & copyrights
• Technical knowhow including product designs/formulae
• Other intangible assets

ProwessIQ April 15, 2019

1388 T OTAL ADDITIONS TO INTANGIBLE ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Total additions to intangible assets during the year
Field : gross_intangible_assets_tot_addn
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
This data field stores value of additions made to such intangible assets during the accounting period. These ad-
ditions can be on account of purchases, acquisions of companies, revaluations, foreign exchange translation dif-
ferences etc. The amount captured here is the gross value of additions, before providing for amortisations for the
period.

April 15, 2019 ProwessIQ

A DDITIONS TO INTANGIBLE ASSETS DURING THE YEAR 1389

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to intangible assets during the year
Field : intangible_ast_addn
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of gross fixed assets at the end of any given year is
computed by taking the value of gross fixed assets at the beginning of a year and adding to it the value of additions
made during the year (assets acquired) and deducting the value of assets sold/disposed off during a year. This data
field captures the value of all intangible fixed assets added during the accounting period, in the equation mentioned
above.
This data field is computed as the sum of goodwill additions, software additions and other intangible asset additions.
Each of these have separate addendum information data fields. It is an additional information field.

ProwessIQ April 15, 2019

1390 A DDITIONS TO INTANGIBLE ASSETS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to intangible assets during the year due to revaluation
Field : intangible_ast_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores that value of the intangible assets which was created due to revaluation during the accounting
period.

April 15, 2019 ProwessIQ

A DDITIONS TO INTANGIBLE ASSETS DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1391

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to intangible assets during the year due to currency
translation/restatement differences
Field : tot_intng_asst_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of intangible assets due to foreign currency translation and restate-
ments.

ProwessIQ April 15, 2019

1392 T OTAL DEDUCTIONS FROM INTANGIBLE ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Total deductions from intangible assets during the year
Field : gross_intangible_assets_tot_del
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
This data field captures total deductions in the value of intangible assets plants during the year. Deductions could
arise on account of sale, disposal of subsidiary, transfers out from intangible assets as held for sale, revaluation,
currency translation etc. It excludes decrease in value of assets arising out of amortisation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM INTANGIBLE ASSETS DURING THE YEAR 1393

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from intangible assets during the year
Field : intangible_ast_deduct
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of gross fixed assets at the end of any given year is
computed by taking the value of gross fixed assets at the beginning of a year and adding to it the value of additions
made during the year (assets acquired) and deducting the value of assets sold/disposed off during a year. This data
field captures the value of all deductions from intangible fixed assets during an accounting period, as mentioned in
the equation mentioned above.
This data field captures the value of all deductions made from the value of gross block of fixed assets at the
beginning of a year, in order to arrive at the value of gross block of fixed assets at the end of the same year. It
effectively is the sum of the historical cost of all fixed assets that have been sold/disposed off during a year. It is
computed as the sum of three data fields, namely ’goodwill deductions’, ’software deductions’ and ’other intangible
asset deductions’.

ProwessIQ April 15, 2019

1394 D EDUCTION FROM INTANGIBLE ASSETS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from intangible assets during the year due to revaluation
Field : tot_intng_asst_del_reval
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
This data field captures the value of intangible assets reduced due to revaluation during an accounting period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM INTANGIBLE ASSETS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1395

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from intangible assets during the year due to currency
translation/restatement differences
Field : tot_intng_asst_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of intangible assets due to foreign currency translation and restate-
ments.

ProwessIQ April 15, 2019

1396 T RANSFERS FROM INTANGIBLE ASSETS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from intangible assets into non-current asset held for sale
Field : trf_from_tot_intng_asst_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Intangible assets are those assets which do not have phhysical existence. Nevertheless, benefits are accrued to the
entity from holding them. Therefore, they are recognised in the financial statements of the entity.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from intangible assets into assets held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON INTANGIBLE ASSETS 1397

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on intangible assets
Field : intangible_ast_cumm_dep
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of a company’s net fixed assets at the end of any given
year is computed by deducting the aggregate value of depreciation accumulated on the said assets since the time it
first entered the company’s books, from the value of the gross block of fixed assets at the end of such a year. This
data field captures the value of the total depreciation accumulated on a company’s intangible fixed assets upto the
financial year being observed.
This data field captures the aggregate of the values of accumulated amortisation of goodwill, and accumulated
depreciation in the value of software or other intangible assets, right from inception or entry of the said assets in
the books of accounts till the end of the accounting period being observed.

ProwessIQ April 15, 2019

1398 D EPRECIATION ON INTANGIBLE ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on intangible assets for the year
Field : intangible_ast_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the total depreciation and amortisation during the year of all the intangible assets owned by the
company. It includes amortisation of goodwill and the depreciation in the value of software or in other intangible
assets during an accounting period.

April 15, 2019 ProwessIQ

N ET PROPERTY, PLANT AND EQUIPMENT 1399

Table : Annual Financial Statements (IND-AS)

Indicator : Net property, plant and equipment
Field : net_ppe_ind_as
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field stores net value of property, plant and equipment at the end of accounting period. The net value of
property, plant and equipment is derived by deducting cumulative depreciation from the gross value.

ProwessIQ April 15, 2019

1400 N ET LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Net land and buildings, excl expl & evaluation assets
Field : tot_net_land_and_build_excl_ee_assts
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET FREEHOLD & LEASEHOLD LAND 1401

Table : Annual Financial Statements (IND-AS)

Indicator : Net freehold & leasehold land
Field : net_land
Data Type : Number
Unit : Currency
Description:
This data field captures the net value of a company’s fixed assets in terms of real estate land holdings. It captures
the value of the historical cost of acquisition deducted by the cumulative depreciation thereon till date, on land
holdings that are in the possession and control of an entity at the end of the financial year being queried.
The value includes the cost of acquiring the asset and developing it. Land development costs are also included,
provided such expenditure is capital in nature and is not in the nature of maintenance. Leasehold improvements
on land and mine development costs are examples of such expenses. Leasehold improvements are additions,
alterations, remodelling, or renovations performed on a leased property. Leasehold improvements are carried as an
asset that declines in value over time, since the value diminishes over the life of the lease or the improvement.
Leasehold improvements can be on both land as well as buildings. Where the Annual Report mentions ’Leasehold
improvements’ alone, without specifying whether it pertains to land or building, we need to identify the leased
property to which it pertains and the cost has to be allocated accordingly. Thus, leasehold improvements would be
included in the cost of land either if they are specifically reported as "leasehold improvements on land" or if the
company does not report buildings under its fixed assets. Plantations are also reported under this data field.
Land includes freehold land and leasehold land. It includes tenancy rights. However, it excludes right of way. Right
of way is classified as an intangible asset. However, bridges and roads for a roadways or a toll bridge company
are reported as land. Development expenses like prospecting & boring expenses incurred by mining companies are
also included in the cost of land. On the other hand, any superstructure built upon the land is not a part of land
assets; it is included in building.
This data field captures the net value of land holdings that a company has on its books. The value recorded is (gross
value of land - cumulative depreciation).

ProwessIQ April 15, 2019

1402 G ROSS FREEHOLD & LEASEHOLD LAND

Table : Annual Financial Statements (IND-AS)

Indicator : Gross freehold & leasehold land
Field : land
Data Type : Number
Unit : Currency
Description:
This data field captures the gross block value of a company’s fixed assets in terms of real estate land holdings. It
captures the value of the historical cost of acquisition of land holdings that are in the possession and control of an
entity at the end of the financial year being queried.
The value includes the cost of acquiring the asset and developing it. Land development costs are also included,
provided such expenditure is capital in nature and is not in the nature of maintenance. Leasehold improvements
on land and mine development costs are examples of such expenses. Leasehold improvements are additions,
alterations, remodelling, or renovations performed on a leased property. Leasehold improvements are carried as an
asset that declines in value over time, since the value diminishes over the life of the lease or the improvement.
Leasehold improvements can be on both land as well as buildings. Where the Annual Report mentions ’Leasehold
improvements’ alone, without specifying whether it pertains to land or building, we need to identify the leased
property to which it pertains and the cost has to be allocated accordingly. Thus, leasehold improvements would be
included in the cost of land either if they are specifically reported as "leasehold improvements on land" or if the
company does not report buildings under its fixed assets. Plantations are also reported under this data field.
Land includes freehold land and leasehold land. It includes mining rights and tenancy rights. However, it excludes
right of way. Right of way is classified as an intangible asset. However, bridges and roads for a roadways or a
toll bridge company are reported as land. Development expenses like prospecting & boring expenses incurred by
mining companies are also included in the cost of land. On the other hand, any superstructure built upon the land
is not a part of land assets; it is included in building.

April 15, 2019 ProwessIQ

A DDITIONS TO FREEHOLD & LEASEHOLD LAND DURING THE YEAR 1403

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to freehold & leasehold land during the year
Field : land_addn
Data Type : Number
Unit : Currency
Description:
This data field captures the additions to a company’s land holdings during a year, either by way of an outright
purchase or incidental to a merger or demerger. It is the cost of acquisition of incremental land holdings of a
company during a particular year. All additions to the value of assets in the form of land, except those related to
revaluation of land are captured in this data field. Expenditure made towards development of the land held by the
company is also captured in this data field.
The value of land additions is one of the components added to the gross block value as on the first day of the year
to arrive at the value of the gross block at the year-end. Depreciation for a year is then calculated on the value of
gross block at the year-end (fixed line method of depreciation) or on the net value of gross block at the year-end
and cumulative depreciation (written down value method of depreciation).
Land includes freehold land and leasehold land. It includes mining rights and tenancy rights. However, it excludes
right of way. Right of way is classified as an intangible asset. However, bridges and roads for a roadways or a
toll bridge company are reported as land. Development expenses like prospecting & boring expenses incurred by
mining companies are also included in the cost of land. On the other hand, any superstructure built upon the land
is not a part of land assets; it is included in building.

ProwessIQ April 15, 2019

1404 A DDITIONS TO FREEHOLD & LEASEHOLD LAND DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to freehold & leasehold land during the year due to revaluation
Field : land_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field captures the additions to a company’s land holdings during a year, either by way of an upward
revaluation in the historical cost thereof.
Revaluation is usually done if it is felt that the historical costs recorded (cost at which asset was actually acquired)
does not show a true and fair picture of the balance sheet, by failing to depict the current monetary value of the asset.
For instance, during a period of rising prices, historical costs would generally be much lower than the replacement
price at prevailing rates. In such a case, the asset will be revalued upwards so as to reflect a price closer to market
prices.

April 15, 2019 ProwessIQ

A DDITIONS TO FREEHOLD & LEASEHOLD LAND DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1405

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to freehold & leasehold land during the year due to currency
translation/restatement differences
Field : land_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1406 D EDUCTIONS FROM FREEHOLD & LEASEHOLD LAND DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from freehold & leasehold land during the year
Field : land_deduct
Data Type : Number
Unit : Currency
Description:
This data field captures the deductions from a company’s land holdings during a year by way of an outright sale,
disposal, impairment or as a result of a demerger. It is deducted from the gross block value of land as on the first
day of the year to arrive at the value of the gross block at the year-end. Depreciation for a year is then calculated
on the value of gross block value of land at the year-end (fixed line method of depreciation) or on the net value of
gross block at the year-end and cumulative depreciation (written down value method of depreciation).

April 15, 2019 ProwessIQ

D EDUCTION FROM FREEHOLD & LEASEHOLD LAND DURING THE YEAR DUE TO REVALUATION 1407

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from freehold & leasehold land during the year due to revaluation
Field : land_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM FREEHOLD & LEASEHOLD LAND DURING THE YEAR DUE TO CURRENCY
1408 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from freehold & leasehold land during the year due to currency
translation/restatement differences
Field : land_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM FREEHOLD & LEASEHOLD LAND INTO NON - CURRENT ASSET HELD FOR SALE 1409

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from freehold & leasehold land into non-current asset held for sale
Field : trf_from_land_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1410 C UMULATIVE DEPRECIATION ON FREEHOLD & LEASEHOLD LAND

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on freehold & leasehold land
Field : land_cumm_dep
Data Type : Number
Unit : Currency
Description:
Although land is a fixed asset, it is usually not subject to wear and tear or obsolescence. It, therefore, follows that
land is not subject to depreciation. Accordingly, schedule XIV to the Companies Act, 1956 also does not provide
for depreciation on land. However, there might be exceptional cases which warrant depreciation on land, and this
data field exists to capture information pertaining to such cases.
Leasehold land is not owned by a company. However, companies can provide depreciation on leasehold land over
the lease term of the land holding. Depreciation is provided on the non-refundable payment/revalued figure made
by the lessor company to the lessee. Nevertheless, providing depreciation on leasehold land is not mandatory.
This data field captures the accumulated depreciation on land holdings since the procurement of the land till the
end of the current accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON FREEHOLD & LEASEHOLD LAND FOR THE YEAR 1411

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on freehold & leasehold land for the year
Field : land_dep
Data Type : Number
Unit : Currency
Description:
Although land is a fixed asset, it is usually not subject to wear and tear or obsolescence. It therefore follows that
land is not subject to depreciation. Accordingly, schedule XIV to the Companies Act, 1956 also does not provide
for depreciation on land. However, there might be exceptional cases which warrant depreciation on land, and this
data field exists to capture information pertaining to such cases.
Leasehold land is not owned by a company. However, companies can provide depreciation on leasehold land over
the lease term of the land holding. Depreciation is provided on the non-refundable payment/revalued figure made
by the lessor company to the lessee. Nevertheless, providing depreciation on leasehold land is not mandatory.
This data field captures the depreciation on a company’s land holdings during the current financial year.

ProwessIQ April 15, 2019

1412 N ET FREEHOLD LAND

Table : Annual Financial Statements (IND-AS)

Indicator : Net freehold land
Field : net_freehold_land
Data Type : Number
Unit : Currency
Description:
Land includes freehold land and leasehold land. It includes tenancy rights. However, it excludes right of way. Right
of way is classified as an intangible asset. However, bridges and roads for a roadways or a toll bridge company
are reported as land. Development expenses like prospecting & boring expenses incurred by mining companies are
also included in the cost of land. On the other hand, any superstructure built upon the land is not a part of land
assets; it is included in building.
This data field is an addendum information field, capturing the net value, i.e. the gross block value deducted by the
accumulated depreciation of the freehold land holdings in the books of a company. The net value of land assets is
also the same as (gross value of freehold land - cumulative depreciation).
A freehold land holding is one over which the owner wields full and unconditional rights over the property (within
the provisions of the laws of the land). The title to the property vests with the purchaser via a conveyance or sale
deed. There are no restrictions on the rights of the owner to further sell and transfer the ownership of that property.

April 15, 2019 ProwessIQ

N ET LEASEHOLD LAND 1413

Table : Annual Financial Statements (IND-AS)

Indicator : Net leasehold land
Field : net_leasehold_land
Data Type : Number
Unit : Currency
Description:
Land includes freehold land and leasehold land. It includes tenancy rights. However, it excludes right of way. Right
of way is classified as an intangible asset. However, bridges and roads for a roadways or a toll bridge company
are reported as land. Development expenses like prospecting & boring expenses incurred by mining companies are
also included in the cost of land. On the other hand, any superstructure built upon the land is not a part of land
assets; it is included in building.
This data field is an addendum information field, capturing the net value, i.e. the gross block value deducted by the
accumulated depreciation of the leasehold land holdings in the books of a company. The net value of land assets is
also the same as (gross value of leasehold land - cumulative depreciation).
In a leasehold property, the owner of land, i.e. a lessor, gives land on lease to a lessee (in this case, a company
showing leasehold land under fixed assets) for a stipulated period. The land ownership rights remain with the lessor.
The lessee might pay a lease premium and an annual lease rent. Since, the lessee does not have a title, in case it
wants to sell the said property, the lessor’s prior permission is required.

ProwessIQ April 15, 2019

1414 N ET MINING / OIL & GAS PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Net mining / oil & gas properties
Field : net_mining_oil_gas_prop
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field stores net value of mining / oil and gas properties at the end of accounting period. The net value of
mining / oil and gas properties is derived by deducting cumulative depreciation from the gross value.

April 15, 2019 ProwessIQ

G ROSS MINING / OIL & GAS PROPERTIES 1415

Table : Annual Financial Statements (IND-AS)

Indicator : Gross mining / oil & gas properties
Field : mining_oil_gas_prop
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures the gross value of mining/oil and gas properties of a company on the last day of the
accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation
etc.

ProwessIQ April 15, 2019

1416 A DDITIONS TO MINING / OIL & GAS PROPERTIES DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining / oil & gas properties during the year
Field : mining_oil_gas_prop_addn_yr
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures all the additions to mining/oil and gas properties during an accounting period except ad-
ditions on account of revaluation and currency translation. Most commonly, this field will include additions on
account of purchases made during the year. However, other types of additions also form part of this data field.

April 15, 2019 ProwessIQ

A DDITIONS TO MINING / OIL & GAS PROPERTIES DURING THE YEAR DUE TO REVALUATION 1417

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining / oil & gas properties during the year due to revaluation
Field : mining_oil_gas_prop_addn_reval
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures the value of mining/oil and gas properties created due to revaluation during an accounting
period.

ProwessIQ April 15, 2019

 A DDITIONS TO MINING / OIL & GAS PROPERTIES DURING THE YEAR DUE TO CURRENCY
1418 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to mining /oil & gas properties during the year due to currency
translation/restatement differences
Field : mining_oil_gas_prop_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures increase in the value of mining/oil and gas properties due to foreign currency translation
and restatements.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM MINING / OIL & GAS PROPERTIES DURING THE YEAR 1419

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from mining / oil & gas properties during the year
Field : mining_oil_gas_prop_del_yr
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures deductions in the value of mining/oil and gas properties during the year except deductions
on account of revaluation and currency translation. Deductions could arise on account of sale, disposal of sub-
sidiary, transfers out from intangible exploration and evaluation assets etc. It excludes decrease in value of such
assets arising out of amortisation and impairment losses.

ProwessIQ April 15, 2019

1420 D EDUCTION FROM MINING / OIL & GAS PROPERTIES DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from mining / oil & gas properties during the year due to revaluation
Field : mining_oil_gas_prop_del_reval
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures the value of mining/oil and gas properties reduced due to revaluation during an accounting
period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM MINING / OIL & GAS PROPERTIES DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1421

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from mining / oil & gas properties during the year due to currency
translation/restatement differences
Field : mining_oil_gas_prop_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of mining/oil and gas properties due to foreign currency translation
and restatements.

ProwessIQ April 15, 2019

1422 T RANSFERS FROM MINING / OIL & GAS PROPERTIES INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from mining / oil & gas properties into non-current asset held for sale
Field : trf_from_mining_oil_gas_prop_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from mining/oil and gas properties into assets held
for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON MINING / OIL & GAS PROPERTIES 1423

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on mining / oil & gas properties
Field : mining_oil_gas_prop_cum_dep
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures the value of cumulative depreciation accumulated on mining/oil and gas properties till the
end of the accounting period.

ProwessIQ April 15, 2019

1424 D EPRECIATION ON MINING / OIL & GAS PROPERTIES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on mining / oil & gas properties for the year
Field : mining_oil_gas_prop_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Mining/oil and gas properties comprises of all the expenditure incurred starting from acquiring rights to explore an
area till the time actual production begins.
Mining activities are divided into four phases:
1) Pre-exploration phase,
2) Exploration and evaluation phase,
3) Development phase and
4) Production phase.
Pre-exploration costs are expensed in the period in which they are incurred.
All the expenditure incurred in the exploration and the evaluation phase till the end of development phase is capi-
talised by the entity. Costs incurred after commencement of commercial production are not to be capitalised.
All the expenditure incurred during the exploration and evaluation phase is capitalised under the head ’exploration
and evaluation assets’.
Expenses incurred during the development phase are capitalised under the head ’CWIP of Mining Properties’.
On commencement of commercial production, all the expenditure incurred till the development phase will be
reclassified under the head ’Mining/oil and gas properties’.
This data field captures depreciation on mining/oil and gas properties for the current accounting year.

April 15, 2019 ProwessIQ

N ET BIOLOGICAL ASSETS - BEARER PLANTS 1425

Table : Annual Financial Statements (IND-AS)

Indicator : Net biological assets - bearer plants
Field : net_bearer_plant
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field stores net value of biological assets in the nature of bearer plants at the end of accounting period.
The net value of biological assets in the nature of bearer plants is derived by deducting cumulative depreciation
from the gross value.

ProwessIQ April 15, 2019

1426 G ROSS BIOLOGICAL ASSETS - BEARER PLANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross biological assets - bearer plants
Field : bearer_plant
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures the gross value of biological assets in the nature of bearer plants of a company on the last
day of the accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale,
revaluation etc.

April 15, 2019 ProwessIQ

A DDITIONS TO BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR 1427

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets - bearer plants during the year
Field : bearer_plant_addn_yr
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures all the additions to biological assets in the nature of bearer plants during an accounting
period except additions on account of revaluation and currency translation. Most commonly, this field will include
additions on account of purchases made during the year. However, other types of additions also form part of this
data field.

ProwessIQ April 15, 2019

1428 A DDITIONS TO BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets - bearer plants during the year due to revaluation
Field : bearer_plant_addn_reval
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures the value of biological assets in the nature of bearer plants created due to revaluation during
an accounting period.

April 15, 2019 ProwessIQ

A DDITIONS TO BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1429

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets - bearer plants during the year due to currency
translation/restatement differences
Field : bearer_plant_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of biological assets in the nature of bearer plants due to foreign
currency translation and restatements.

ProwessIQ April 15, 2019

1430 D EDUCTIONS FROM BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from biological assets - bearer plants during the year
Field : bearer_plant_del_yr
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures deductions in the value of biological assets in the nature of bearer plants during the year
except deductions on account of revaluation and currency translation. Deductions could arise on account of sale,
disposal of subsidiary, transfers out from biological assets in the nature of bearer plants etc. It excludes decrease in
value of such assets arising out of depreciation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTION FROM BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR DUE TO REVALUATION 1431

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from biological assets - bearer plants during the year due to revaluation
Field : bearer_plant_del_reval
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures the value of biological assets in the nature of bearer plants reduced due to revaluation during
an accounting period.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM BIOLOGICAL ASSETS - BEARER PLANTS DURING THE YEAR DUE TO CURRENCY
1432 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from biological assets - bearer plants during the year due to currency
translation/restatement differences
Field : bearer_plant_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of biological assets in the nature of bearer plants due to foreign
currency translation and restatements.

April 15, 2019 ProwessIQ

T RANSFERS FROM BIOLOGICAL ASSETS - BEARER PLANTS INTO NON - CURRENT ASSET HELD FOR SALE 1433

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from biological assets - bearer plants into non-current asset held for sale
Field : trf_from_bearer_plant_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from biological assets in the nature of bearer plants
into assets held for sale.

ProwessIQ April 15, 2019

1434 C UMULATIVE DEPRECIATION ON BIOLOGICAL ASSETS - BEARER PLANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on biological assets - bearer plants
Field : bearer_plant_cum_dep
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures the value of cumulative depreciation accumulated on biological assets in the nature of
bearer plants till the end of the accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON BIOLOGICAL ASSETS - BEARER PLANTS FOR THE YEAR 1435

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on biological assets - bearer plants for the year
Field : bearer_plant_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Biological assets in the nature of bearer plants are covered by Accouting Standard 10 and Ind AS 16, both titled
’Property, Plant and Equipment’. These standards divide biological assets into two parts based on their nature;
bearer plants and other than bearer plants.
A bearer plant is a living plant that:
• is used in the production or supply of agricultural produce;
• is expected to bear produce for more than one period; and
• has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
This data field captures depreciation on biological assets in the nature of bearer plants for the current accounting
year.

ProwessIQ April 15, 2019

1436 N ET LEASEHOLD IMPROVEMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Net leasehold improvements
Field : net_leasehold_imprvmnts
Data Type : Number
Unit : Currency
Description:
An entity makes use of various kinds of fixed assets. While most of these assets might be owned, some of them
might have been taken on lease. Leasehold improvements are additions, alterations, remodelling, or renovations
performed on leased properties. In other words, when a lessee pays for enhancements to properties it has taken
on lease, it is a leasehold improvement, which is considered as a fixed asset eligible for depreciation. This data
field captures the net value, i.e. the gross block value of leasehold improvements after deducting amortizations
accumulated thereon.
Technically, leasehold improvements are amortized, rather than being depreciated, since the actual ownership vests
with the lessor. The lessee is allowed to make improvements by virtue of having an intangible right to use the
asset during the lease term. Leasehold improvements can be on both land as well as buildings. Some examples of
leasehold improvements are cabinets, light fixtures, and window treatments of a retail store in a leased building.

April 15, 2019 ProwessIQ

G ROSS LEASEHOLD IMPROVEMENTS 1437

Table : Annual Financial Statements (IND-AS)

Indicator : Gross leasehold improvements
Field : gross_leasehold_imprvmnts
Data Type : Number
Unit : Currency
Description:
An entity makes use of various kinds of fixed assets. While most of these assets might be owned, some of them
might have been taken on lease. Leasehold improvements are additions, alterations, remodelling, or renovations
performed on leased properties. In other words, when a lessee pays for enhancements to properties it has taken on
lease, it is a leasehold improvement, which is considered as a fixed asset eligible for depreciation. This data field
captures the gross value, i.e. the gross block value of leasehold improvements, before deducting the accumulated
value of amortization thereon.
Technically, leasehold improvements are amortized, rather than being depreciated, since the actual ownership vests
with the lessor. The lessee is allowed to make improvements by virtue of having an intangible right to use the
asset during the lease term. Leasehold improvements can be on both land as well as buildings. Some examples of
leasehold improvements are cabinets, light fixtures, and window treatments of a retail store in a leased building.

ProwessIQ April 15, 2019

1438 A DDITIONS TO LEASEHOLD IMPROVEMENTS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to leasehold improvements during the year
Field : leasehold_imprvmnts_addn_yr
Data Type : Number
Unit : Currency
Description:
An entity makes use of various kinds of fixed assets. While most of these assets might be owned, some of them
might have been taken on lease. Leasehold improvements are additions, alterations, remodelling, or renovations
performed on leased properties. This data field captures the value of additional leasehold improvements made by
a company during a year. All additions to the outstanding value of leasehold improvements in a company’s books,
except those related to revaluation are captured in this data field.
When a lessee pays for enhancements to properties it has taken on lease, it is a leasehold improvement, which is
considered as a fixed asset eligible for depreciation/amortisation. Leasehold improvements can be on both land as
well as buildings. Some examples of leasehold improvements are cabinets, light fixtures, and window treatments
of a retail store in a leased building. The value of additions to leasehold improvements is one of the components
added to the opening gross block of leasehold improvements in order to arrive at the closing balance of leasehold
improvements for any given year.

April 15, 2019 ProwessIQ

A DDITIONS TO LEASEHOLD IMPROVEMENTS DURING THE YEAR DUE TO REVALUATION 1439

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to leasehold improvements during the year due to revaluation
Field : leasehold_imprvmnts_addn_reval
Data Type : Number
Unit : Currency
Description:
An entity makes use of various kinds of fixed assets. While most of these assets might be owned, some of them
might have been taken on lease. Leasehold improvements are additions, alterations, remodelling, or renovations
performed on leased properties. This data field captures the additions to the value of a company’s leasehold im-
provements during a year, by way of an upward revaluation in the historical cost thereof.
When a lessee pays for enhancements to properties it has taken on lease, it is a leasehold improvement, which is
considered as a fixed asset eligible for depreciation/amortisation. Leasehold improvements can be on both land as
well as buildings. Some examples of leasehold improvements are cabinets, light fixtures, and window treatments
of a retail store in a leased building.
Revaluation is usually done if it is felt that the historical cost recorded (costs incurred to acquire/construct the
asset) does not show a true and fair picture of the balance sheet, by failing to depict the current monetary value of
the asset. For instance, during a period of rising prices, historical costs would generally be much lower than the
replacement price of certain assets at the prevailing rates. In such cases, assets are revalued upwards so as to reflect
a price closer to market prices. This data field captures the value of additions thus made in order to upward revalue
a company’s leasehold improvements.

ProwessIQ April 15, 2019

 A DDITIONS TO LEASEHOLD IMPROVEMENTS DURING THE YEAR DUE TO CURRENCY
1440 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to leasehold improvements during the year due to currency
translation/restatement differences
Field : leasehold_imprvmnts_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM LEASEHOLD IMPROVEMENTS DURING THE YEAR 1441

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from leasehold improvements during the year
Field : leasehold_imprvmnts_del_yr
Data Type : Number
Unit : Currency
Description:
This data field captures the deductions from a company’s fixed assets during a year, in terms of leasehold improve-
ments. Such deductions might be by way of an outright sale, disposal, or an impairment or in any other way which
results in the exclusion of the value of such assets from the company’s books. The value is deducted from the gross
block value of the company’s leasehold improvements as on the first day of the year to arrive at the value of the
gross block at the year-end. Amortisation for the year can then be calculated on the value of gross block value
at the year-end either across the estimated life of the asset or over the lease term, as the company’s policy in this
aspect would warrant.

ProwessIQ April 15, 2019

1442 D EDUCTION FROM LEASEHOLD IMPROVEMENTS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from leasehold improvements during the year due to revaluation
Field : leasehold_imprvmnts_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM LEASEHOLD IMPROVEMENTS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1443

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from leasehold improvements during the year due to currency
translation/restatement differences
Field : leasehold_imprvmnts_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1444 T RANSFERS FROM LEASEHOLD IMPROVEMENTS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from leasehold improvements into non-current asset held for sale
Field : trf_from_leasehold_imprvmnts_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON LEASEHOLD IMPROVEMENTS 1445

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on leasehold improvements
Field : leasehold_imprvmnts_cum_amort
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of its net fixed assets at the end of any given year is com-
puted by deducting the aggregate value of depreciation/amortisation accumulated on the said assets since the time
they first entered the company’s books, from the value of the gross block of fixed assets at the end of such a year.
This data field captures the value of the total amortisation accumulated on a company’s leasehold improvements
upto the current year.
Amortisation for each year is calculated either across the useful life of the improvements, or across the term of the
lease, whatever the company’s policy in this matter warrants. Deduction of such accumulated amortisation from
the gross block value of the company’s leasehold improvements at the year-end gives us the net value.

ProwessIQ April 15, 2019

1446 D EPRECIATION ON LEASEHOLD IMPROVEMENTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on leasehold improvements for the year
Field : leasehold_imprvmnts_amort_yr
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of its net fixed assets at the end of any given year is
computed by deducting the aggregate value of depreciation/amortisation accumulated on the said assets since the
time they first entered the company’s books, from the value of the gross block of fixed assets at the end of such a
year. This data field captures the value of the amortisation calculated on a company’s leasehold improvements for
a particular year.
Amortisation for each year is calculated either across the useful life of the improvements, or across the term of the
lease, whatever the company’s policy in this matter warrants. Deduction of such accumulated amortisation from
the gross block value of the company’s leasehold improvements at the year-end gives us the net value.

April 15, 2019 ProwessIQ

N ET BUILDINGS 1447

Table : Annual Financial Statements (IND-AS)

Indicator : Net buildings
Field : net_building
Data Type : Number
Unit : Currency
Description:
This data field captures the net value of a company’s fixed assets in terms of buildings. In other words, it captures
the value of the historical cost of acquisition deducted by the cumulative depreciation thereon till date, on buildings
that are in the possession and control of a company at the end of the current financial year.
The term ’building’ refers to any kind of superstructure which is more or less permanent in nature, and which
occupies a space of land for use as a dwelling, storehouse, factory, office or some other purpose. It includes staff
quarters, township, temple building, etc. Amounts paid towards know-how for the plans, layout and designs of
buildings are also included herein.
This data field captures the net value of building in the company’s books. The net value of buildings is the same as
(gross value of buildings - cumulative depreciation).

ProwessIQ April 15, 2019

1448 G ROSS BUILDINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross buildings
Field : building
Data Type : Number
Unit : Currency
Description:
Although the term ’building’ is not legally defined in the Companies Act, 1956, in general parlance it refers any
kind of superstructure constructed to stand more or less permanently, and which occupies a space of land for use as
a dwelling, storehouse, factory, office or some other purpose. It includes structures like staff quarters, townships,
temple buildings, premises, civil works, fencing, industrial galas, storage tanks, temporary structures, etc. Amounts
paid towards know-how for the plans, layout and designs of buildings are also included herein.
This data field captures the gross value of buildings as reported by a company at the end of an accounting year.

April 15, 2019 ProwessIQ

A DDITIONS TO BUILDINGS DURING THE YEAR 1449

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to buildings during the year
Field : building_addn
Data Type : Number
Unit : Currency
Description:
This data field captures the additions to a company’s fixed assets in terms of building properties during a year.
Such additions can either be by way of an outright purchase or as a result of a merger or demerger. It is the cost
of acquisition or construction of new building properties of a company during a particular year. All additions to
a company’s buildings, except those related to revaluation are captured in this data field. Capital expenditures
incurred on improvements to owned buildings are also included.
The value of building additions is one of the components added to the gross block value as on the first day of the
year to arrive at the value of the gross block at the year-end. Depreciation for a year is then calculated on the value
of gross block at the year-end (fixed line method of depreciation) or on the net value of gross block at the year-end
and cumulative depreciation (written down value method of depreciation).
Although the term ’building’ is not legally defined in the Companies Act of 1956, in general parlance it refers any
kind of superstructure constructed to stand more or less permanently, and which occupies a space of land for use as
a dwelling, storehouse, factory, office or some other purpose. It includes structures like staff quarters, townships,
temple buildings, premises, civil works, fencing, industrial galas, storage tanks, temporary structures, etc. Amounts
paid towards know-how for the plans, layout and designs of buildings are also included herein.

ProwessIQ April 15, 2019

1450 A DDITIONS TO BUILDINGS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to buildings during the year due to revaluation
Field : building_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field captures the additions to a company’s building properties during a year, by way of an upward
revaluation in the historical cost thereof.
Revaluation is usually done if it is felt that the historical costs recorded (cost at which asset was actually acquired)
does not give a true and fair picture of the balance sheet, by failing to depict the current monetary value of the asset.
For instance, during a period of rising prices, historical costs would generally be much lower than the replacement
price at prevailing rates. In such a case, an asset is revalued upwards so as to reflect a value closer to market prices.

April 15, 2019 ProwessIQ

A DDITIONS TO BUILDINGS DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1451

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to buildings during the year due to currency translation/restatement
differences
Field : build_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1452 D EDUCTIONS FROM BUILDINGS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from buildings during the year
Field : building_deduct
Data Type : Number
Unit : Currency
Description:
This data field captures the deductions from a company’s fixed assets in terms of buildings during a year. Such
deductions can be by way of an outright sale, disposal, impairment or as a result of a demerger. The value is
deducted from the gross block value of buildings as on the first day of the year to arrive at the value of the gross
block at the year-end. Depreciation for a year is then calculated on the value of gross block value of buildings at
the year-end (fixed line method of depreciation) or on the net value of gross block at the year-end and cumulative
depreciation (written down value method of depreciation).

April 15, 2019 ProwessIQ

D EDUCTION FROM BUILDINGS DURING THE YEAR DUE TO REVALUATION 1453

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from buildings during the year due to revaluation
Field : build_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM BUILDINGS DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
1454 DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from buildings during the year due to currency translation/restatement
differences
Field : build_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM BUILDINGS INTO NON - CURRENT ASSET HELD FOR SALE 1455

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from buildings into non-current asset held for sale
Field : trf_from_build_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1456 C UMULATIVE DEPRECIATION ON BUILDINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on buildings
Field : building_cumm_dep
Data Type : Number
Unit : Currency
Description:
In the ’schedule of fixed assets’ of a company, the value of its net fixed assets at the end of any given year is
computed by deducting the aggregate value of depreciation accumulated on the said assets since the time they first
entered the company’s books, from the value of the gross block of fixed assets at the end of such a year. This
data field captures the value of the total depreciation accumulated on a company’s fixed assets in terms of building
properties upto the financial year being observed.
This data field captures the aggregate of the values of accumulated amortisation on buildings, right from the entry
of the said assets in the books of accounts till the end of the accounting period being observed.

April 15, 2019 ProwessIQ

D EPRECIATION ON BUILDINGS FOR THE YEAR 1457

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on buildings for the year
Field : building_dep
Data Type : Number
Unit : Currency
Description:
This data field captures the depreciation computed on a company’s fixed assets in terms of building properties
pertaining to the current financial year. Depending on what the company’s policy on depreciation is, it can be
calculated either on the gross block value (straight line method) or on the net block value (written down method).

ProwessIQ April 15, 2019

1458 G ROSS LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross land and buildings, excl expl & evaluation assets
Field : tot_gross_land_n_build_excl_ee_assts
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DDITIONS TO LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR 1459

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to land and buildings, excl expl & evaluation assets during the year
Field : tot_land_build_excl_ee_assts_addn_yr
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 A DDITIONS TO LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR DUE TO
1460 REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to land and buildings, excl expl & evaluation assets during the year due
to revaluation
Field : tot_land_build_excl_ee_assts_addn_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DDITIONS TO LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR DUE TO
CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1461

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to land and buildings, excl expl & evaluation assets during the year due
to currency translation/restatement differences
Field : tot_l_n_b_excl_ee_ast_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1462 D EDUCTIONS FROM LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from land and buildings, excl expl & evaluation assets during the year
Field : tot_land_build_excl_ee_assts_addn_del_yr
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR DUE TO
REVALUATION 1463

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from land and buildings, excl expl & evaluation assets during the year
due to revaluation
Field : tot_land_n_build_excl_ee_assts_addn_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS DURING THE YEAR DUE TO
1464 CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from land and buildings, excl expl & evaluation assets during the year
due to currency translation/restatement differences
Field : tot_l_n_b_excl_ee_ast_addn_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS INTO NON - CURRENT ASSET
HELD FOR SALE 1465

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from land and buildings, excl expl & evaluation assets into non-current
asset held for sale
Field : tot_trf_frm_l_n_b_excl_ee_ast_addn_ncast_held_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1466 C UMULATIVE DEPRECIATION ON LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on land and buildings, excl expl & evaluation assets
Field : tot_land_build_excl_ee_assts_addn_cum_dep
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EPRECIATION ON LAND AND BUILDINGS , EXCL EXPL & EVALUATION ASSETS FOR THE YEAR 1467

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on land and buildings, excl expl & evaluation assets for the year
Field : tot_land_build_excl_ee_assts_addn_dep_for_yr
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1468 N ET PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Net plant & machinery, computers and electrical installations
Field : net_plant_mach_computer_elec
Data Type : Number
Unit : Currency
Description:
The data field stores the net value of plant and machinery, computers and its peripherals and electrical installations,
equipment and fittings as at the end of the accounting period.
Plant and machinery are essentially production facilities, typically for manufacturing goods. All computer hardware
are included in this data field. However, computer software is not part of this data field since it is considered to be
an intangible asset and is captured separately in Prowess.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.
The net value of plant and machinery, computers and its peripherals and electrical installations, equipment and
fittings is derived by deducting cumulative depreciation from the gross value of plant and machinery, computers
and its peripherals and electrical installations, equipment and fittings.

April 15, 2019 ProwessIQ

N ET PLANT AND MACHINERY 1469

Table : Annual Financial Statements (IND-AS)

Indicator : Net plant and machinery
Field : net_plant
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of plant and machinery reported by companies at the end of the accounting
period.
Plant and machinery are essentially production facilities, typically for manufacturing goods.
The net value of plant and machinery is calculated by deducting cumulative depreciation from the gross value of
plant and machinery.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

ProwessIQ April 15, 2019

1470 G ROSS PLANT AND MACHINERY

Table : Annual Financial Statements (IND-AS)

Indicator : Gross plant and machinery
Field : plant
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of plant and machinery reported by companies at the end of the accounting
period.
Plant and machinery are essentially production facilities, typically for manufacturing goods. Gross value of plant
and machinery represents the total un-depreciated value of the installed plant and machinery as at the end of the
accounting period.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

April 15, 2019 ProwessIQ

A DDITIONS TO PLANT AND MACHINERY DURING THE YEAR 1471

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant and machinery during the year
Field : plant_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to plant and machinery by way of purchase, development or acquisition during
a year.
However, this data field excludes additions in the value of plant and machinery arising out of revaluation.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

ProwessIQ April 15, 2019

1472 A DDITIONS TO PLANT AND MACHINERY DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant and machinery during the year due to revaluation
Field : plant_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to plant and machinery other than by way of purchase, development or acquisi-
tion during a year, which is caused by revaluation of plant and machinery during the year.

April 15, 2019 ProwessIQ

A DDITIONS TO PLANT & MACHINERY DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
DIFFERENCES 1473

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant & machinery during the year due to currency
translation/restatement differences
Field : plant_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1474 D EDUCTIONS FROM PLANT AND MACHINERY DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant and machinery during the year
Field : plant_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the value of plant and machinery reduced due to sale or impairment, during an accounting
period.
However, a reduction in the value of plant and machinery arising out of depreciation is not included in this data
field.
Plant and machinery are essentially production facilities, typically for manufacturing goods.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PLANT & MACHINERY DURING THE YEAR DUE TO REVALUATION 1475

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant & machinery during the year due to revaluation
Field : plant_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM PLANT & MACHINERY DURING THE YEAR DUE TO CURRENCY
1476 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant & machinery during the year due to currency
translation/restatement differences
Field : plant_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM PLANT & MACHINERY INTO NON - CURRENT ASSET HELD FOR SALE 1477

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from plant & machinery into non-current asset held for sale
Field : trf_from_plant_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1478 C UMULATIVE DEPRECIATION ON PLANT AND MACHINERY

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on plant and machinery
Field : plant_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated of plant and machinery from the date of accounting
of plant and machinery in the books till the end of the last accounting period.
Plant and machinery are essentially production facilities, typically for manufacturing goods.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

April 15, 2019 ProwessIQ

D EPRECIATION ON PLANT AND MACHINERY FOR THE YEAR 1479

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on plant and machinery for the year
Field : plant_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on plant and machinery during an accounting period.
Plant and machinery are essentially production facilities, typically for manufacturing goods.
Examples for plant & machinery are air conditioner plant, furnace, boiler, water pumps, effluent treatment plant
(ETP), water treatment plant, moulds, tools, weighing scale, hydraulic works, construction equipment, medical
equipment and surgical instrument, studio equipment, testing equipment, windmill, moulds, workshop equipment,
factory equipment, etc.

ProwessIQ April 15, 2019

1480 N ET COMPUTERS AND IT SYSTEMS

Table : Annual Financial Statements (IND-AS)

Indicator : Net computers and IT systems
Field : net_computer_it
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of computers and its peripherals owned by the company or leased by it during
an accounting period.
Computer software is not part of this data field since it is considered to be an intangible asset and is captured
separately in Prowess. If a company clubs computers along with any other asset, such as plant and machinery, then
it is separated and reported in this data field.
The net value of computers is derived by deducting cumulative depreciation from the gross value of computers.

April 15, 2019 ProwessIQ

G ROSS COMPUTERS AND IT SYSTEMS 1481

Table : Annual Financial Statements (IND-AS)

Indicator : Gross computers and IT systems
Field : computer_it
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of computers and its peripherals owned by the company or leased by it during
an accounting period.
Computer software is not a part of this data field since it is considered to be an intangible asset and is captured
separately in Prowess. If a company clubs computers along with any other asset, such as plant and machinery, then
it is separated and reported in this data field.

ProwessIQ April 15, 2019

1482 A DDITIONS TO COMPUTERS AND IT SYSTEMS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to computers and IT systems during the year
Field : computer_it_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to the assets of computers made by the company during an accounting
year. Such additions may arise due to acquisition of additional computers.
However, this data field does not capture the addition in the value of computer assets of the company if such an
increase is caused due to revaluation. This is because revaluation is captured separately in Prowess.

April 15, 2019 ProwessIQ

A DDITIONS TO COMPUTERS AND IT SYSTEMS DURING THE YEAR DUE TO REVALUATION 1483

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to computers and IT systems during the year due to revaluation
Field : computer_it_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the value of computer assets of the company which was created due to revalu-
ation during the accounting period.

ProwessIQ April 15, 2019

 A DDITIONS TO COMPUTERS & IT SYSTEMS DURING THE YEAR DUE TO CURRENCY
1484 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to computers & IT systems during the year due to currency
translation/restatement differences
Field : comp_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM COMPUTERS AND IT SYSTEMS DURING THE YEAR 1485

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from computers and IT systems during the year
Field : computer_it_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all deductions in the computer assets of the company that were sold or disposed
off in any other manner during the accounting period.
However, this data field does not include the deduction in the value of computer assets of the company caused by
depreciation. This is because depreciation is captured separately in Prowess.

ProwessIQ April 15, 2019

1486 D EDUCTIONS FROM COMPUTERS & IT SYSTEMS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from computers & IT systems during the year due to revaluation
Field : comp_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM COMPUTERS & IT SYSTEMS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1487

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from computers & IT systems during the year due to currency
translation/restatement differences
Field : comp_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1488 T RANSFERS FROM COMPUTERS & IT SYSTEMS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from computers & IT systems into non-current asset held for sale
Field : trf_from_comp_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON COMPUTERS AND IT SYSTEMS 1489

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on computers and IT systems
Field : computer_it_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on computer assets from the date of accounting of
computer assets in the books till the end of the last accounting period.

ProwessIQ April 15, 2019

1490 D EPRECIATION ON COMPUTERS AND IT SYSTEMS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on computers and IT systems for the year
Field : computer_it_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the total depreciation on computer and IT systems owned by the company during an account-
ing year.

April 15, 2019 ProwessIQ

N ET ELECTRICAL INSTALLATIONS & FITTINGS 1491

Table : Annual Financial Statements (IND-AS)

Indicator : Net electrical installations & fittings
Field : net_elec_install_fitting
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of electrical installations and fittings of the company at the end of the accounting
period.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.
The net value of electrical installations is derived by deducting cumulative depreciation from the gross value of
electrical installations.

ProwessIQ April 15, 2019

1492 G ROSS ELECTRICAL INSTALLATIONS AND FITTINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross electrical installations and fittings
Field : elec_install_fitting
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of electrical installations and fittings as at the end of the accounting period.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.
Electrical installations are often reported along with plant and machinery by companies in their Annual Report. If
the electrical installation assets can be segregated then it is reported separately in Prowess. Else, it is reported along
with plant and machinery in Prowess.

April 15, 2019 ProwessIQ

A DDITIONS TO ELECTRICAL INSTALLATIONS AND FITTINGS DURING THE YEAR 1493

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to electrical installations and fittings during the year
Field : elec_install_fitting_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to the assets of electrical installations and fittings made by the
company during an accounting year.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.
Additions to the assets of electrical installations and fittings may arise because of acquisition of additional electrical
equipment made by the company during an year. However, this data field does not capture the addition in the value
of electrical installations of the company if such an increase is caused by revaluation. This is because revaluation
is captured separately in Prowess.

ProwessIQ April 15, 2019

1494 A DDITIONS TO ELECTRICAL INSTALLATIONS AND FITTINGS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to electrical installations and fittings during the year due to revaluation
Field : elec_install_fitting_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the value of electrical installations and fittings of the company that is caused
due to revaluation.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.

April 15, 2019 ProwessIQ

A DDITIONS TO ELECTRICAL INSTALLATIONS & FITTINGS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1495

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to electrical installations & fittings during the year due to currency
translation/restatement differences
Field : elec_instl_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1496 D EDUCTIONS FROM ELECTRICAL INSTALLATIONS AND FITTINGS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from electrical installations and fittings during the year
Field : elec_install_fitting_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all deductions in the electrical installations and fittings of the company during an
year.
Such deductions may arise due to sale of electrical equipments. However, this data field does not capture the
deduction in the value of electrical installations and fittings of the company caused by depreciation. This is because
depreciation is captured separately in Prowess.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM ELECTRICAL INSTALLATIONS & FITTINGS DURING THE YEAR DUE TO REVALUATION1497

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from electrical installations & fittings during the year due to
revaluation
Field : elec_instl_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM ELECTRICAL INSTALLATIONS & FITTINGS DURING THE YEAR DUE TO CURRENCY
1498 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from electrical installations & fittings during the year due to currency
translation/restatement differences
Field : elec_instl_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM ELECTRICAL INSTALLATIONS & FITTINGS INTO NON - CURRENT ASSET HELD FOR SALE1499

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from electrical installations & fittings into non-current asset held for sale
Field : trf_from_elec_instl_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1500 C UMULATIVE DEPRECIATION ON ELECTRICAL INSTALLATIONS & FITTINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on electrical installations & fittings
Field : elec_install_fitting_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on electrical installations and fittings till the end of
the accounting period.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.

April 15, 2019 ProwessIQ

D EPRECIATION ON ELECTRICAL INSTALLATIONS & FITTINGS FOR THE YEAR 1501

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on electrical installations & fittings for the year
Field : elec_install_fitting_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the total depreciation on electrical installations, equipment & fittings owned by the company
during an accounting year.
Electrical machinery includes switchgear, transformers and other stationary plant and wiring, fitting of electric light
and fan installations.
Electrical installations includes electrical machinery, energy saving devices, UPS, generator/ diesel generator set,
transformers, etc.

ProwessIQ April 15, 2019

1502 G ROSS PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross plant & machinery, computers and electrical installations
Field : plant_mach_computer_elec
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of plant and machinery, computers and its peripherals and electrical installa-
tions, equipment and fittings reported by companies at the end of the accounting period.
Plant and machinery are essentially production facilities, typically for manufacturing goods. While all computer
hardware is included, computer software is not part of this data field since it is considered to be an intangible asset
and is captured separately. Electrical machinery includes switchgear, transformers and other stationary plant and
wiring, fitting of electric light and fan installations.

April 15, 2019 ProwessIQ

A DDITIONS TO PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE YEAR1503

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant & machinery, computers and electrical installations during the
year
Field : plant_mach_computer_elec_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to the assets of plant and machinery, computers and its peripherals
and electrical installations and fittings made by the company during an accounting year.
Additions to the assets of plant and machinery, computers and its peripherals and electrical installations and fittings
could be the result of purchase of new equipments or acquisition of additional assets.
However, this data field does not capture addition in the value of plant and machinery, computers and its peripherals
and electrical installations and fittings caused by revaluation of assets.

ProwessIQ April 15, 2019

 A DDITIONS TO PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE YEAR
1504 DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant & machinery, computers and electrical installations during the
year due to revaluation
Field : plant_mach_computer_elec_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the additions to the value of plant and machinery, computers and its peripherals and electrical
installations, equipment and fittings during the accounting period arising out of revaluation of assets.

April 15, 2019 ProwessIQ

A DDITIONS TO PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE YEAR
DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1505

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to plant & machinery, computers and electrical installations during the
year due to currency translation/restatement differences
Field : totplnt_comp_elec_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE
1506 YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant & machinery, computers and electrical installations during
the year
Field : plant_mach_computer_elec_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in plant and machinery, computers and its peripherals and electrical installa-
tions, equipment and fittings during an year.
Such deductions may arise either due to sale of equipments or acquisition of assets. However, this data field
does not capture the deduction in the value of plant and machinery, computers and its peripherals and electrical
installations, equipment and fittings caused due to depreciation of assets.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE
YEAR DUE TO REVALUATION 1507

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant & machinery, computers and electrical installations during
the year due to revaluation
Field : totplnt_comp_elec_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS DURING THE
1508 YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from plant & machinery, computers and electrical installations during
the year due to currency translation/restatement differences
Field : totplnt_comp_elec_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS INTO
NON - CURRENT ASSET HELD FOR SALE 1509

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from plant & machinery, computers and electrical installations into
non-current asset held for sale
Field : trf_from_build_totplnt_comp_elec_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1510 C UMULATIVE DEPRECIATION ON PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on plant & machinery, computers and electrical
installations
Field : plant_mach_computer_elec_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on plant and machinery, computers and its periph-
erals and electrical installations, equipment and fittings till the end of the last accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS FOR THE YEAR1511

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on plant & machinery, computers and electrical installations for the
year
Field : plant_mach_computer_elec_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on plant and machinery, computers and its peripherals and electrical installa-
tions, equipment and fittings that has been charged to revenue in the current accounting period.

ProwessIQ April 15, 2019

1512 N ET TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Net transport & communication equipment and infrastructure
Field : net_transport_comm_equip_infra
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of the following three kinds of assets.
• Transportation infrastructure
• Transport equipment and vehicles
• Communication equipment
Firstly, this data field includes the net value of transportation infrastructure owned by the company at the end of the
accounting period.
Transportation infrastructure includes railway sidings, bridges, rolling stock, jetties, pipelines, etc.
Secondly, it includes the net value of transport equipment and vehicles owned by the company at the end of the
accounting period.
Transport equipments includes motorcars, trucks, ships, tankers etc.
And, finally, it includes the net value of communication equipment owned or leased by the company at the end of
the accounting period.
This data is usually disclosed by aviation companies, telecommunication companies and software companies. Com-
munication equipments include radars, VSAT equipments, air traffic control equipments, telephone, fax etc.
The net value of transport & communication equipment is derived by deducting the cumulative depreciation from
the gross value transport & communication equipment.

April 15, 2019 ProwessIQ

N ET TRANSPORT & OTHER INFRASTRUCTURE 1513

Table : Annual Financial Statements (IND-AS)

Indicator : Net transport & other infrastructure
Field : net_transport_infra
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of the transportation infrastructure owned by the company at the end of the
accounting period.
Transportation infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works drainage sewerage, reservoirs, dams, barrage, etc. These are distinct from
transport equipments such as trucks and buses. Transport equipments are captured separately in Prowess and
are not included in this data field.
The net value of transportation infrastructure is derived by deducting the cumulative depreciation from the gross
value of transportation infrastructure.

ProwessIQ April 15, 2019

1514 G ROSS TRANSPORT & OTHER INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Gross transport & other infrastructure
Field : transport_infra
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of the transportation infrastructure owned by the company at the end of the
accounting period.
Transport infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works, drainage, sewerage, reservoirs, dams, barrage, storage tanks etc.
These are such assets held by the company, which provide the infrastructure for storage and transportation of the
raw materials or the finished products of the company. These are distinct from transport equipments such as trucks
and buses. Transport equipments are captured separately in Prowess and are not included in this data field.

April 15, 2019 ProwessIQ

A DDITIONS TO TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR 1515

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & other infrastructure during the year
Field : transport_infra_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to transport infrastructure made by the company during an accounting
year.
Additions to the assets of transport infrastructure by the way of purchase, development or acquisition are captured
in this data field. However, this data field does not capture the addition in the value of transport infrastructure of
the company if such an increase is caused by revaluation. This is because revaluation is captured separately in
Prowess.

ProwessIQ April 15, 2019

1516 A DDITIONS TO TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & other infrastructure during the year due to revaluation
Field : transport_infra_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the value of transport infrastructure of the company that is caused due to
revaluation.
Transport infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works, drainage, sewerage, reservoirs, dams, barrage, storage tanks etc.

April 15, 2019 ProwessIQ

A DDITIONS TO TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1517

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & other infrastructure during the year due to currency
translation/restatement differences
Field : transport_infra_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1518 D EDUCTIONS FROM TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & other infrastructure during the year
Field : transport_infra_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in transport infrastructure assets during an accounting period.
Such deductions could be due to sale of transport infrastructure assets. However, this data field excludes the
decrease in the value of transport infrastructure assets arising out of depreciation of assets.
Transport infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works, drainage, sewerage, reservoirs, dams, barrage, storage tanks etc.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR DUE TO REVALUATION 1519

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & other infrastructure during the year due to
revaluation
Field : transport_infra_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM TRANSPORT & OTHER INFRASTRUCTURE DURING THE YEAR DUE TO CURRENCY
1520 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & other infrastructure during the year due to currency
translation/restatement differences
Field : transport_infra_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM TRANSPORT & OTHER INFRASTRUCTURE INTO NON - CURRENT ASSET HELD FOR SALE 1521

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from transport & other infrastructure into non-current asset held for sale
Field : trf_from_transport_infra_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1522 C UMULATIVE DEPRECIATION ON TRANSPORT & OTHER INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on transport & other infrastructure
Field : transport_infra_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on transport infrastructure by the company till the
end of the last accounting period.
Transport infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works, drainage, sewerage, reservoirs, dams, barrage, storage tanks etc.

April 15, 2019 ProwessIQ

D EPRECIATION ON TRANSPORT & OTHER INFRASTRUCTURE FOR THE YEAR 1523

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on transport & other infrastructure for the year
Field : transport_infra_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on transport infrastructure owned by the company during an accounting year.
Transport infrastructure includes railway sidings, bridges, jetties, pipelines, tube well / bore well, transmission
lines, cable network, water works, drainage, sewerage, reservoirs, dams, barrage, storage tanks etc.

ProwessIQ April 15, 2019

1524 N ET TRANSPORT EQUIPMENT AND VEHICLES

Table : Annual Financial Statements (IND-AS)

Indicator : Net transport equipment and vehicles
Field : net_transport_vehicles
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of transport equipment and vehicles reported by the company at the end of the
accounting year.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, Earth Moving equip-
ments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels, etc.
The net value of transport equipment and vehicles is derived by deducting the cumulative depreciation from the
gross value of transport equipment and vehicles.

April 15, 2019 ProwessIQ

G ROSS TRANSPORT EQUIPMENT AND VEHICLES 1525

Table : Annual Financial Statements (IND-AS)

Indicator : Gross transport equipment and vehicles
Field : transport_vehicles
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of transport equipment and vehicles reported by the company at the end of the
accounting year.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

ProwessIQ April 15, 2019

1526 A DDITIONS TO TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport equipment and vehicles during the year
Field : transport_vehicles_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to transport equipment and vehicles made by the company during an
accounting year.
However, this data field does not store the addition in the value of transport equipment and vehicles of the company
if such an increase is caused by revaluation.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

April 15, 2019 ProwessIQ

A DDITIONS TO TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR DUE TO REVALUATION 1527

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport equipment and vehicles during the year due to revaluation
Field : transport_vehicles_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the gross value of transport equipment and vehicles of the company arising on
account of revaluation of such assets.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

ProwessIQ April 15, 2019

 A DDITIONS TO TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR DUE TO CURRENCY
1528 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport equipment and vehicles during the year due to currency
translation/restatement differences
Field : transport_veh_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR 1529

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport equipment and vehicles during the year
Field : transport_vehicles_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in transport equipment and vehicles assets of a company during an accounting
period.
Such deductions could be due to sale of transport equipment and vehicles. However, this data field excludes the
decrease in the value of transport equipment and vehicles arising out of depreciation of assets.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

ProwessIQ April 15, 2019

1530 D EDUCTIONS FROM TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport equipment and vehicles during the year due to
revaluation
Field : transport_veh_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM TRANSPORT EQUIPMENT AND VEHICLES DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1531

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport equipment and vehicles during the year due to currency
translation/restatement differences
Field : transport_veh_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1532 T RANSFERS FROM TRANSPORT EQUIPMENT AND VEHICLES INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from transport equipment and vehicles into non-current asset held for
sale
Field : trf_from_transport_veh_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON TRANSPORT EQUIPMENT AND VEHICLES 1533

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on transport equipment and vehicles
Field : transport_vehicles_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on transport equipment and vehicles by the company
till the end of the last accounting period.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

ProwessIQ April 15, 2019

1534 D EPRECIATION ON TRANSPORT EQUIPMENT AND VEHICLES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on transport equipment and vehicles for the year
Field : transport_vehicles_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on transport equipment and vehicles owned by the company during an ac-
counting year.
These transport equipment and vehicles typically include motorcars, trucks, ships, tankers, JCB machines, Earth
Moving equipments, Crane, Dredger, Lift, Forklift, Handling equipment, Escalators, Wagons Locomotives, vessels,
etc.

April 15, 2019 ProwessIQ

N ET COMMUNICATION EQUIPMENT 1535

Table : Annual Financial Statements (IND-AS)

Indicator : Net communication equipment
Field : net_comm_equip
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of communication equipment owned or leased by the company at the end of the
accounting year.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.
The net value of communication equipment is derived by deducting the cumulative depreciation from the gross
value of communication equipment.

ProwessIQ April 15, 2019

1536 G ROSS COMMUNICATION EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Gross communication equipment
Field : comm_equip
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of communication equipment owned or leased by the company at the end of
the accounting period.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

April 15, 2019 ProwessIQ

A DDITIONS TO COMMUNICATION EQUIPMENT DURING THE YEAR 1537

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to communication equipment during the year
Field : comm_equip_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to communication equipment made by the company during an
accounting year.
However, this data field does not store the additions in the value of communication equipment of the company if
such an increase is caused by revaluation.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

ProwessIQ April 15, 2019

1538 A DDITIONS TO COMMUNICATION EQUIPMENT DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to communication equipment during the year due to revaluation
Field : comm_equip_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the gross value of communication equipments of the company arising on
account of revaluation of such assets.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

April 15, 2019 ProwessIQ

A DDITIONS TO COMMUNICATION EQUIPMENT DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1539

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to communication equipment during the year due to currency
translation/restatement differences
Field : commn_eqpt_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1540 D EDUCTIONS FROM COMMUNICATION EQUIPMENT DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from communication equipment during the year
Field : comm_equip_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in communication equipment assets of a company during an accounting period.
Such deductions could be due to sale of the equipments. However, this data field excludes the decrease in the value
of communication equipments arising out of depreciation of assets.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM COMMUNICATION EQUIPMENT DURING THE YEAR DUE TO REVALUATION 1541

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from communication equipment during the year due to revaluation
Field : commn_eqpt_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM COMMUNICATION EQUIPMENT DURING THE YEAR DUE TO CURRENCY
1542 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from communication equipment during the year due to currency
translation/restatement differences
Field : commn_eqpt_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM COMMUNICATION EQUIPMENT INTO NON - CURRENT ASSET HELD FOR SALE 1543

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from communication equipment into non-current asset held for sale
Field : trf_from_commn_eqpt_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1544 C UMULATIVE DEPRECIATION ON COMMUNICATION EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on communication equipment
Field : comm_equip_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on communication equipments by the company till
the end of the last accounting period.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

April 15, 2019 ProwessIQ

D EPRECIATION ON COMMUNICATION EQUIPMENT FOR THE YEAR 1545

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on communication equipment for the year
Field : comm_equip_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on communication equipment owned by the company during an accounting
year.
Data on communication equipments is mostly disclosed by the aviation companies, telecommunication compa-
nies and software companies. Such equipment includes radars, VSAT equipments, air traffic control equipments,
telephone, fax etc.

ProwessIQ April 15, 2019

1546 G ROSS TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Gross transport & communication equipment and infrastructure
Field : transport_comm_equip_infra
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of three kinds of assets.
• Transportation infrastructure
• Transport equipment and vehicles
• Communication equipment
Transportation infrastructure includes the gross value of transportation infrastructure owned by the company at the
end of the accounting period.
Examples of Transportation infrastructure are railway sidings, bridges, rolling stock, jetties, pipelines, etc.
Transport equipment and vehicles includes the gross value of transport equipment and vehicles reported by the
company at the end of the accounting period.
Examples of transport equipments and vehicles are motorcars, trucks, ships, tankers etc.
Communication equipment includes the gross value of communication equipment owned or leased by the com-
pany at the end of the accounting period. This is mostly disclosed by the aviation companies, telecommunication
companies and software companies.
Examples of communication equipment are radars, VSAT equipments, air traffic control equipments, telephone,
fax etc.

April 15, 2019 ProwessIQ

A DDITIONS TO TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR 1547

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & communication equipment and infrastructure during the
year
Field : transport_comm_equip_infra_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to assets relating to transport infrastructure, transport equipment and
communication equipment made by the company during an accounting year.
However, this data field does not store the additions in the value of transport infrastructure, transport equipment
and communication equipment of the company if such an increase is caused by revaluation.

ProwessIQ April 15, 2019

A DDITIONS TO TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR DUE
1548 TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & communication equipment and infrastructure during the
year due to revaluation
Field : transport_comm_equip_infra_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the gross value of assets relating to transport infrastructure, transport equipment
and communication equipment arising on account of revaluation of such assets.

April 15, 2019 ProwessIQ

A DDITIONS TO TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR DUE
TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1549

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to transport & communication equipment and infrastructure during the
year due to currency translation/restatement differences
Field : trpt_commn_eqpt_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1550
D EDUCTIONS FROM TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & communication equipment and infrastructure during
the year
Field : transport_comm_equip_infra_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in the value of assets relating to transport infrastructure, transport equipment
and communication equipment assets during an accounting period.
Such deductions could be due to sale of the equipments. However, this data field excludes the decrease in the value
of transport infrastructure, transport equipment and communication equipment arising out of depreciation of assets.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR
DUE TO REVALUATION 1551

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & communication equipment and infrastructure during
the year due to revaluation
Field : trpt_commn_eqpt_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

D EDUCTIONS FROM TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE DURING THE YEAR
1552 DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from transport & communication equipment and infrastructure during
the year due to currency translation/restatement differences
Field : trpt_commn_eqpt_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE INTO
NON - CURRENT ASSET HELD FOR SALE 1553

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from transport & communication equipment and infrastructure into
non-current asset held for sale
Field : trf_from_trpt_commn_eqpt_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1554 C UMULATIVE DEPRECIATION ON TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on transport & communication equipment and
infrastructure
Field : transport_comm_equip_infra_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on all assets relating to transport infrastructure,
transport equipment and communication equipment by the company till the end of the last accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON TRANSPORT & COMMUNICATION EQUIPMENT AND INFRASTRUCTURE FOR THE YEAR 1555

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on transport & communication equipment and infrastructure for the
year
Field : transport_comm_equip_infra_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on all assets relating to transport infrastructure, transport equipment and
communication equipment owned by the company during an accounting year.

ProwessIQ April 15, 2019

1556 N ET FURNITURE AND OTHER FIXED ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Net furniture and other fixed assets
Field : net_furn_social_oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of furniture and fixtures, social amenities and other fixed assets as of the end of
the accounting period.
Furniture and fixtures include a wide array of articles used in business. Typically, these include tables, chairs, cup-
boards, storage spaces, fans and lights, etc. Such articles are used functionally, for convenience and for decorations.
This data field also captures the gross value of certain social amenities such as a community latrine or a canteen or
a gymnasium owned by the company for its employees, etc.
The net value of furniture and fixtures, social amenities and other fixed assets is derived by deducting the cumulative
depreciation from the gross value of furniture and fixtures, social amenities and other fixed assets.

April 15, 2019 ProwessIQ

N ET FURNITURE AND FIXTURES 1557

Table : Annual Financial Statements (IND-AS)

Indicator : Net furniture and fixtures
Field : net_furn_and_fixtures
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of the furniture and fixtures owned by the company at the end of the accounting
period.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fans and lights, etc. Such articles are used functionally, for convenience and for decorations.
The net value of furniture and fixtures is derived by deducting the cumulative depreciation from the gross value of
furniture and fixtures.

ProwessIQ April 15, 2019

1558 G ROSS FURNITURE AND FIXTURES

Table : Annual Financial Statements (IND-AS)

Indicator : Gross furniture and fixtures
Field : furn_and_fixtures
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of the furniture and fixtures owned by the company at the end of the accounting
period.
Furniture and fittings include wide array of articles used in a business. Typically, these include tables, chairs,
cupboards, storage spaces, fans and lights, cooler, air conditioner, television, wooden structure, interior decoration,
refrigerators, sanitary fittings, etc. Such articles are used functionally, for convenience and for decorations.

April 15, 2019 ProwessIQ

A DDITIONS TO FURNITURE AND FIXTURES DURING THE YEAR 1559

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and fixtures during the year
Field : furn_and_fixtures_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to furniture and fixtures made by the company during an accounting
year.
However, this data field does not capture the addition in the value of furniture and fixtures of the company if such
an increase is caused by revaluation. This is because revaluation is captured separately in Prowess.

ProwessIQ April 15, 2019

1560 A DDITIONS TO FURNITURE AND FIXTURES DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and fixtures during the year due to revaluation
Field : furn_and_fixtures_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the value of furniture and fixtures of the company that is caused due to
revaluation.
Furniture and fittings include wide array of articles used in a business. Typically, these include tables, chairs,
cupboards, storage spaces, fans and lights, cooler, air conditioner, television, wooden structure, interior decoration,
refrigerators, sanitary fittings, etc. Such articles are used functionally, for convenience and for decorations.

April 15, 2019 ProwessIQ

A DDITIONS TO FURNITURE AND FIXTURES DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1561

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and fixtures during the year due to currency
translation/restatement differences
Field : furniture_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1562 D EDUCTIONS FROM FURNITURE AND FIXTURES DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and fixtures during the year
Field : furn_and_fixtures_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in furniture and fixtures during an accounting period.
Such deductions could be due to sale of furniture and fixtures assets. However, this data field excludes the decrease
in the value of furniture and fixtures assets arising out of depreciation of assets.
Furniture and fittings include wide array of articles used in a business. Typically, these include tables, chairs,
cupboards, storage spaces, fans and lights, cooler, air conditioner, television, wooden structure, interior decoration,
refrigerators, sanitary fittings, etc. Such articles are used functionally, for convenience and for decorations.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM FURNITURE AND FIXTURES DURING THE YEAR DUE TO REVALUATION 1563

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and fixtures during the year due to revaluation
Field : furniture_del_reval
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 D EDUCTIONS FROM FURNITURE AND FIXTURES DURING THE YEAR DUE TO CURRENCY
1564 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and fixtures during the year due to currency
translation/restatement differences
Field : furniture_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM FURNITURE AND FIXTURES INTO NON - CURRENT ASSET HELD FOR SALE 1565

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from furniture and fixtures into non-current asset held for sale
Field : trf_from_furniture_ncast_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1566 C UMULATIVE DEPRECIATION ON FURNITURE AND FIXTURES

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on furniture and fixtures
Field : furn_and_fixtures_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on furniture and fixtures by the company till the end
of the last accounting period.
Furniture and fittings include wide array of articles used in a business. Typically, these include tables, chairs,
cupboards, storage spaces, fans and lights, cooler, air conditioner, television, wooden structure, interior decoration,
refrigerators, sanitary fittings, etc. Such articles are used functionally, for convenience and for decorations.

April 15, 2019 ProwessIQ

D EPRECIATION ON FURNITURE AND FIXTURES FOR THE YEAR 1567

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on furniture and fixtures for the year
Field : furn_and_fixtures_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on furniture and fixtures owned by the company during an accounting year.
Furniture and fittings include wide array of articles used in a business. Typically, these include tables, chairs,
cupboards, storage spaces, fans and lights, cooler, air conditioner, television, wooden structure, interior decoration,
refrigerators, sanitary fittings, etc. Such articles are used functionally, for convenience and for decorations.

ProwessIQ April 15, 2019

1568 N ET OTHER FIXED ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Net other fixed assets
Field : net_oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
This data field stores the net value of assets that cannot be classified as intangible assets, land and buildings, plant,
machinery and equipment, transport and communication equipment or furniture and fixtures. The value is captured
as at the end of the accounting period.
The net value of other fixed assets is derived by deducting the cumulative depreciation from the gross value of other
fixed assets.

April 15, 2019 ProwessIQ

G ROSS OTHER FIXED ASSETS 1569

Table : Annual Financial Statements (IND-AS)

Indicator : Gross other fixed assets
Field : oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
This data field captures the gross value of assets that cannot be classified as intangible assets, land and buildings,
plant, machinery and equipment, transport and communication equipment or furniture and fixtures. The value is
captured as of the end of the accounting period.

ProwessIQ April 15, 2019

1570 A DDITIONS TO OTHER FIXED ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other fixed assets during the year
Field : oth_fixed_ast_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the value of all additions to other fixed assets made by the company during an accounting
period.
However, this data field does not capture the additions in the value of other fixed assets of the company due to
revaluation. This is because revaluation is captured separately in Prowess.

April 15, 2019 ProwessIQ

A DDITIONS TO OTHER FIXED ASSETS DURING THE YEAR DUE TO REVALUATION 1571

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other fixed assets during the year due to revaluation
Field : oth_fixed_ast_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the value of other fixed assets of the company that is caused due to revaluation
during an accounting period.

ProwessIQ April 15, 2019

 A DDITIONS TO OTHER FIXED ASSETS DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT
1572 DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to other fixed assets during the year due to currency
translation/restatement differences
Field : oth_fixed_asst_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM OTHER FIXED ASSETS DURING THE YEAR 1573

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from other fixed assets during the year
Field : oth_fixed_ast_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in other fixed assets during an accounting period.
Such deductions could be due to sale of such other fixed assets. However, this data field excludes the decrease in
the value of other fixed assets arising out of depreciation of assets.

ProwessIQ April 15, 2019

1574 D EDUCTIONS FROM OTHER FIXED ASSETS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from other fixed assets during the year due to revaluation
Field : oth_fixed_asst_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM OTHER FIXED ASSETS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1575

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from other fixed assets during the year due to currency
translation/restatement differences
Field : oth_fixed_asst_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1576 T RANSFERS FROM OTHER FIXED ASSETS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from other fixed assets into non-current asset held for sale
Field : trf_from_oth_fixed_asst_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON OTHER FIXED ASSETS 1577

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on other fixed assets
Field : oth_fixed_ast_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on other fixed assets by the company till the end of
the last accounting period.

ProwessIQ April 15, 2019

1578 D EPRECIATION ON OTHER FIXED ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on other fixed assets for the year
Field : oth_fixed_ast_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on other fixed assets owned by the company during an accounting year.

April 15, 2019 ProwessIQ

G ROSS FURNITURE AND OTHER FIXED ASSETS 1579

Table : Annual Financial Statements (IND-AS)

Indicator : Gross furniture and other fixed assets
Field : furn_social_oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
This data field stores the gross value of furniture and fixtures, social amenities and other fixed assets owned by the
company at the end of the accounting year.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations.
This data field also captures the gross value of certain social amenities such as a canteen or a gymnasium for
employees owned by the company at the end of the accounting period.

ProwessIQ April 15, 2019

1580 A DDITIONS TO FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and other fixed assets during the year
Field : furn_social_oth_fixed_ast_addn
Data Type : Number
Unit : Currency
Description:
This data field stores the additions made to assets relating to furniture, fixtures, amenities and other fixed assets
during the year.
However, this data field does not store the additions in the value of furniture, fixtures, amenities and other fixed
assets of the company if such an increase is caused by revaluation.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations. Social amenities include canteen or a gymnasium for employees.

April 15, 2019 ProwessIQ

A DDITIONS TO FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR DUE TO REVALUATION 1581

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and other fixed assets during the year due to revaluation
Field : furn_social_oth_fixed_ast_addn_reval
Data Type : Number
Unit : Currency
Description:
This data field stores the addition in the gross value of assets relating to furniture, fixtures, amenities and other
fixed assets arising on account of revaluation of such assets.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations. Social amenities include a canteen or a gymnasium for employees.

ProwessIQ April 15, 2019

 A DDITIONS TO FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR DUE TO CURRENCY
1582 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to furniture and other fixed assets during the year due to currency
translation/restatement differences
Field : totfurn_soc_oth_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR 1583

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and other fixed assets during the year
Field : furn_social_oth_fixed_ast_deduct
Data Type : Number
Unit : Currency
Description:
This data field stores the deductions in the value of assets relating to furniture, fixtures, amenities and other fixed
assets during an accounting period.
Such deductions could be due to sale of the assets. However, this data field excludes the decrease in the value of
furniture, fixtures, amenities and other fixed assets arising out of depreciation of assets.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations. Social amenities include canteen or a gymnasium for employees.

ProwessIQ April 15, 2019

1584 D EDUCTIONS FROM FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and other fixed assets during the year due to revaluation
Field : totfurn_soc_oth_del_reval
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM FURNITURE AND OTHER FIXED ASSETS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1585

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from furniture and other fixed assets during the year due to currency
translation/restatement differences
Field : totfurn_soc_oth_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1586 T RANSFERS FROM FURNITURE AND OTHER FIXED ASSETS INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from furniture and other fixed assets into non-current asset held for sale
Field : trf_from_totfurn_soc_oth_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON FURNITURE AND OTHER FIXED ASSETS 1587

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on furniture and other fixed assets
Field : furn_social_oth_fixed_ast_cumm_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the cumulative depreciation accumulated on all assets relating to furniture, fixtures, amenities
and other fixed assets by the company till the end of the last accounting year.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations. Social amenities include canteen or a gymnasium for employees.

ProwessIQ April 15, 2019

1588 D EPRECIATION ON FURNITURE AND OTHER FIXED ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on furniture and other fixed assets for the year
Field : furn_social_oth_fixed_ast_dep
Data Type : Number
Unit : Currency
Description:
This data field stores the depreciation on all assets relating furniture, fixtures, amenities and other fixed assets
owned by the company during an accounting year.
Furniture and fixtures include wide array of articles used in a business. Typically, these include tables, chairs, cup-
boards, storage spaces, fittings such as fans and lighting, etc. Such articles are used functionally, for convenience
and for decorations. Social amenities include canteen or a gymnasium for employees.

April 15, 2019 ProwessIQ

G ROSS PROPERTY, PLANT AND EQUIPMENT 1589

Table : Annual Financial Statements (IND-AS)

Indicator : Gross property, plant and equipment
Field : gross_property_plant_and_equipment_ind_as
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures the gross value of property, plant and equipment of a company on the last day of the
accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale, revaluation
etc.

ProwessIQ April 15, 2019

1590 T OTAL ADDITIONS TO PPE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Total additions to PPE during the year
Field : total_additions_to_ppe_ind_as_in_year
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field stores value of additions made to property, plant and equipment during the accounting period. These
additions can be on account of purchases, acquisions of companies, revaluations, foreign exchange translation
differences etc. The amount captured here is the gross value of additions, before providing for depreciation for the
period.

April 15, 2019 ProwessIQ

A DDITIONS TO PPE DURING THE YEAR 1591

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to PPE during the year
Field : additions_to_ppe_ind_as_in_year
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures all the additions to property, plant and equipment during an accounting period except
additions on account of revaluation and currency translation. Most commonly, this field will include additions on
account of purchases made during the year. However, other types of additions also form part of this data field.

ProwessIQ April 15, 2019

1592 A DDITIONS TO PPE DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to PPE during the year due to revaluation
Field : additions_in_year_due_to_reval_of_ppe_ind_as
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures the value of property, plant and equipment created due to revaluation during an accounting
period.

April 15, 2019 ProwessIQ

A DDITIONS TO PPE DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1593

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to PPE during the year due to currency translation/restatement
differences
Field : addn_ppe_ind_as_in_yr_on_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures increase in the value of property, plant and equipment due to foreign currency translation
and restatements.

ProwessIQ April 15, 2019

1594 T OTAL DEDUCTIONS FROM PPE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Total deductions from PPE during the year
Field : total_deductions_from_ppe_ind_as_in_year
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures total deductions in the value of property, plant and equipment during the year. Deductions
could arise on account of sale, disposal of subsidiary, transfers out from property, plant and equipment as held for
sale, revaluation, currency translation etc. It excludes decrease in value of assets arising out of depreciation and
impairment losses.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PPE DURING THE YEAR 1595

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from PPE during the year
Field : dduct_ppe_ind_as_in_yr
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures deductions in the value of property, plant and equipment during the year except deductions
on account of revaluation and currency translation. Deductions could arise on account of sale, disposal of sub-
sidiary, transfers out from property, plant and equipment etc. It excludes decrease in value of such assets arising
out of depreciation and impairment losses.

ProwessIQ April 15, 2019

1596 D EDUCTIONS FROM PPE DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from PPE during the year due to revaluation
Field : dduct_frm_ppe_ind_as_in_yr_on_reval
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures deductions in the value of property, plant and equipment during the year except deductions
on account of revaluation and currency translation. Deductions could arise on account of sale, disposal of sub-
sidiary, transfers out from property, plant and equipment etc. It excludes decrease in value of such assets arising
out of depreciation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM PPE DURING THE YEAR DUE TO CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES
1597

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from PPE during the year due to currency translation/restatement
differences
Field : dduct_ppe_ind_as_in_yr_on_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of property, plant and equipment due to foreign currency translation
and restatements.

ProwessIQ April 15, 2019

1598 T RANSFERS FROM PPE INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from PPE into non-current asset held for sale
Field : trf_frm_ppe_ind_as_to_ncast_hld_for_sale
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from property, plant and equipment into property,
plant and equipment held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON PPE 1599

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on PPE
Field : cum_depreciation_ppe_ind_as
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures the value of cumulative depreciation accumulated on property, plant and equipment till the
end of the accounting period.

ProwessIQ April 15, 2019

1600 D EPRECIATION ON PPE FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on PPE for the year
Field : deprec_on_ppe_ind_as_for_the_year
Data Type : Number
Unit : Currency
Description:
Indian Accounting Standard (Ind AS) 16, ’Property, Plant and Equipment’ prescribes the accounting treatment for
property, plant and equipment held by an entity. The principal issues addressed by this standard are recognition of
the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be
recognised in relation to them.
Ind AS 16 applies to the investment made by the entity in its property, plant and equipment EXCEPT:
(a) property, plant and equipment classified as held for sale;
(b) biological assets related to agricultural activity other than bearer plants;
(c) the recognition and measurement of exploration and evaluation assets;
(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.
Therefore, all property, plant and equipment after the exceptions mentioned above are covered in this data section.
This data field captures depreciation on property, plant and equipment for the current accounting period.

April 15, 2019 ProwessIQ

N ET TANGIBLE EXPLORATION AND EVALUATION ASSETS 1601

Table : Annual Financial Statements (IND-AS)

Indicator : Net tangible exploration and evaluation assets
Field : net_tangible_expl_eval_assets
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field stores net value of tangible exploration and evaluation assets at the end of accounting period. Such
net value is derived by deducting cumulative depreciation from the gross value of assets.
For example, Asian Oilfield Services has shown ’Oilfield equipments’ under its tangible assets which are captured
in this data field.

ProwessIQ April 15, 2019

1602 G ROSS TANGIBLE EXPLORATION AND EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Gross tangible exploration and evaluation assets
Field : tangible_expl_eval_assets
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures the gross value of tangible exploration and evaluation assets of a company on the last day
of the accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale,
revaluation etc.

April 15, 2019 ProwessIQ

A DDITIONS TO TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR 1603

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to tangible exploration and evaluation assets during the year
Field : tangible_expl_eval_assets_addn_yr
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures all the additions to tangible exploration and evaluation assets during an accounting period
except additions on account of revaluation and currency translation. Most commonly, this field will include addi-
tions on account of purchases made during the year. However, other types of additions also form part of this data
field.

ProwessIQ April 15, 2019

 A DDITIONS TO TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR DUE TO
1604 REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to tangible exploration and evaluation assets during the year due to
revaluation
Field : tangible_expl_eval_assets_addn_reval
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures the value of tangible exploration and evaluation assets created due to revaluation during an
accounting period.

April 15, 2019 ProwessIQ

A DDITIONS TO TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1605

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to tangible exploration and evaluation assets during the year due to
currency translation/restatement differences
Field : tangible_expl_eval_assets_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures increase in the value of tangible exploration and evaluation assets due to foreign currency
translation and restatements.

ProwessIQ April 15, 2019

1606 D EDUCTIONS FROM TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from tangible exploration and evaluation assets during the year
Field : tangible_expl_eval_assets_del_yr
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures deductions in the value of tangible exploration and evaluation assets during the year except
deductions on account of revaluation and currency translation. Deductions could arise on account of sale, disposal
of subsidiary, transfers out from intangible exploration and evaluation assets etc. It excludes decrease in value of
such assets arising out of amortisation and impairment losses.

April 15, 2019 ProwessIQ

D EDUCTION FROM TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR DUE TO
REVALUATION 1607

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction from tangible exploration and evaluation assets during the year due to
revaluation
Field : tangible_expl_eval_assets_del_reval
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures the value of tangible exploration and evaluation assets reduced due to revaluation during
an accounting period.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM TANGIBLE EXPLORATION AND EVALUATION ASSETS DURING THE YEAR DUE TO
1608 CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from tangible exploration and evaluation assets during the year due to
currency translation/restatement differences
Field : tangible_expl_eval_assets_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM TANGIBLE EXPLORATION AND EVALUATION ASSETS INTO NON - CURRENT ASSET HELD
FOR SALE 1609

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from tangible exploration and evaluation assets into non-current asset
held for sale
Field : trf_from_tangible_expl_eval_assets_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from tangible exploration and evaluation assets into
assets held for sale.

ProwessIQ April 15, 2019

1610 C UMULATIVE DEPRECIATION ON TANGIBLE EXPLORATION AND EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on tangible exploration and evaluation assets
Field : tangible_expl_eval_assets_cum_dep
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures the value of cumulative depreciation accumulated on tangible exploration and evaluation
assets till the end of the accounting period.

April 15, 2019 ProwessIQ

D EPRECIATION ON TANGIBLE EXPLORATION AND EVALUATION ASSETS FOR THE YEAR 1611

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on tangible exploration and evaluation assets for the year
Field : tangible_expl_eval_assets_dep_for_yr
Data Type : Number
Unit : Currency
Description:
As per Ind AS 106, Exploration for and Evaluation of Mineral Resources, entities engaged in mining operations
will apply this Ind AS to tangible exploration and evaluation expenditure incurred by them. This standard is not
applied for exploration and evaluation expenditure incurred.
a) before the exploration for and evaluation of mineral resources, such as expenditures incurred before the entity
has obtained the legal rights to explore a specific area.
b) after the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the
assets acquired. While drilling rigs are tangible assets, drilling rights are intangible assets. This treatment is
prescribed by the Accouting Standard / Guidance Note in force which outline the accounting and presentation of
exploration assets.
This data field captures depreciation on tangible exploration and evaluation assets for the current accounting year.

ProwessIQ April 15, 2019

1612 N ET BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Net biological assets excluding bearer plants
Field : net_biological_assets
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field stores net value of biological assets other than bearer plants at the end of accounting period. The net
value of biological assets other than bearer plants is derived by deducting cumulative depreciation from the gross
value.

April 15, 2019 ProwessIQ

G ROSS BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS 1613

Table : Annual Financial Statements (IND-AS)

Indicator : Gross biological assets excluding bearer plants
Field : gross_biological_assets
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures the gross value of biological assets other than bearer plants of a company on the last day
of the accounting period. It is adjusted for any addition or deduction during the year by way of purchases, sale,
revaluation etc.

ProwessIQ April 15, 2019

1614 A DDITIONS TO BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets excluding bearer plants during the year
Field : biological_assets_addn_yr
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures all the additions to biological assets other than bearer plants during an accounting period
except additions on account of revaluation and currency translation. Most commonly, this field will include addi-
tions on account of purchases made during the year. However, other types of additions also form part of this data
field.

April 15, 2019 ProwessIQ

A DDITIONS 1615
TO BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets excluding bearer plants during the year due to
revaluation
Field : biological_assets_addn_reval
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures the value of biological assets other than bearer plants created due to revaluation during an
accounting period.

ProwessIQ April 15, 2019

 A DDITIONS TO BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR DUE TO CURRENCY
1616 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to biological assets excluding bearer plants during the year due to
currency translation/restatement differences
Field : biological_assets_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures increase in the value of biological assets other than bearer plants due to foreign currency
translation and restatements.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR 1617

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from biological assets excluding bearer plants during the year
Field : biological_assets_del_yr
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures deductions in the value of biological assets other than bearer plants during the year except
deductions on account of revaluation and currency translation. Deductions could arise on account of sale, disposal
of subsidiary, transfers out from intangible exploration and evaluation assets etc. It excludes decrease in value of
such assets arising out of depreciation and impairment losses.

ProwessIQ April 15, 2019

 D EDUCTIONS FROM BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR DUE TO
1618 REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from biological assets excluding bearer plants during the year due to
revaluation
Field : biological_assets_del_reval
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures the value of biological assets other than bearer plants reduced due to revaluation during an
accounting period.

April 15, 2019 ProwessIQ

D EDUCTIONS FROM BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS DURING THE YEAR DUE TO
CURRENCY TRANSLATION / RESTATEMENT DIFFERENCES 1619

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from biological assets excluding bearer plants during the year due to
currency translation/restatement differences
Field : biological_assets_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
An asset, whether tangible or intangible, can be acquired by paying or committing to pay for it in a foreign currency.
According to Ind AS 21, ’The Effects of Changes in Foreign Exchange Rates’, non-monetary items carried at fair
value should be reported at rate as on valuation date. This particular type of transaction gives rise to translation
differences.
This data field captures decrease in the value of biological assets other than bearer plants due to foreign currency
translation and restatements.

ProwessIQ April 15, 2019

 T RANSFERS FROM BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS INTO NON - CURRENT ASSET HELD FOR
1620 SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from biological assets excluding bearer plants into non-current asset
held for sale
Field : trf_from_biological_assets_ncast_held_for_sale
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
According to Ind AS 105 on Non-current Assets Held for Sale and Discontinued Operations, non-current assets (or
disposal groups) whose value will be recovered principally through sale rather than through continuing use shall
be presented separately in the balance sheet, Due to this requirement, such assets are deducted from the respective
group and are shown separately by Indian entities.
This data field captures deduction on account of such transfers from into biological assets other than bearer plants
assets held for sale.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS 1621

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on biological assets excluding bearer plants
Field : biological_assets_cum_dep
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures the value of cumulative depreciation accumulated on biological assets other than bearer
plants till the end of the accounting period.

ProwessIQ April 15, 2019

1622 D EPRECIATION ON BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on biological assets excluding bearer plants for the year
Field : biological_assets_dep_for_yr
Data Type : Number
Unit : Currency
Description:
Biological assets other than bearer plants are covered by Accouting Standard 10, ’Property, Plant and Equipment’
and Ind AS 41, ’Agriculture’ for companies following respective standards for prepararing their financial state-
ments. These Standards apply to account for the following when they relate to an agricultural activity:
(a) biological assets;
(b) agricultural produce at the point of harvest; and
(c) specified government grants.
It is worthwhile to note that biological assets in the nature of bearer plants are considered to be a part of Property,
Plant and Equipment under both the standards. Simply speaking, there is a separate standard governing biological
assets other than bearer plants in the Ind AS regime; whereas, in the absence of a seaparate standard, AS-10 has
made a provision to cover accounting for these assets till such time as an Accounting Standard on Agriculture is
issued.
Annual crops like maize and wheat and plants cultivated to be harvested as agricultural produce (for example, trees
grown for use as lumber) are not bearer plants. Therefore, these plans along with livestock will be captured as
biological assets other than bearer plants.
This data field captures depreciation on biological assets other than bearer plants for the current accounting year.

April 15, 2019 ProwessIQ

M ATURE BIOLOGICAL ASSETS 1623

Table : Annual Financial Statements (IND-AS)

Indicator : Mature biological assets
Field : mature_biological_assets
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1624 I MMATURE BIOLOGICAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Immature biological assets
Field : immature_biological_assets
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

B EARER BIOLOGICAL ASSETS 1625

Table : Annual Financial Statements (IND-AS)

Indicator : Bearer biological assets
Field : bearer_biological_assets
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1626 C ONSUMABLE BIOLOGICAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Consumable biological assets
Field : consumable_biological_assets
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET LEASE RESERVE ADJUSTMENT 1627

Table : Annual Financial Statements (IND-AS)

Indicator : Net lease reserve adjustment
Field : net_lease_resv_adj
Data Type : Number
Unit : Currency
Description:
Lease reserve adjustment arises when a company leases out assets. Such a company has to disclose particulars
relating to lease adjustment account.
The lease adjustment account is an equaliser between the capital recovery inherent in the lease rentals and the
depreciation chargeable as per Companies Act. As the lessor company capitalises the asset, it has to charge off
depreciation in books. This depreciation is as per the prescribed rates of book depreciation under the Companies
Act.
The difference between capital recovery and book depreciation is transferred to the lease adjustment account, which
is also sometimes called lease equalisation account.
The amount in lease adjustment account is added to / deducted from the written down value of fixed assets. Thus,
the value of leased assets as on the balance sheet date will be equal to the capital yet to be recovered or outstanding
principal or the present value of future rentals.
This data field captures the net lease reserve adjustment amount for all the leased assets of a company.

ProwessIQ April 15, 2019

1628 L ESS : ARREARS OF DEPRECIATION

Table : Annual Financial Statements (IND-AS)

Indicator : Less: arrears of depreciation
Field : cumm_arrears_of_dep
Data Type : Number
Unit : Currency
Description:
Part II of schedule VI requires that if no provision is made for depreciation by a company, the fact that no provision
has been made should be stated and the quantum of arrears of depreciation computed in accordance with section
205(2) of the Companies Act, 1956 shall be disclosed by way of a note.
This data field captures the amount of arrears of depreciation as disclosed by the company.

April 15, 2019 ProwessIQ

L ESS : PROVISIONS FOR OTHER DIMINUTION / ADJUSTMENTS ON FIXED ASSETS 1629

Table : Annual Financial Statements (IND-AS)

Indicator : Less: provisions for other diminution/adjustments on fixed assets
Field : oth_diminution_adj_fixed_ast
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1630 L ESS : NFA TRFD . TO ASSETS HELD FOR SALE ( BREAK - UP OF GROSS & CUM DEP NOT AVAILABLE )

Table : Annual Financial Statements (IND-AS)

Indicator : Less: NFA trfd. to assets held for sale (break-up of gross & cum dep not available)
Field : nfa_trf_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : T OTAL CUMULATIVE IMPAIRMENT OF FIXED ASSETS 1631

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Total cumulative impairment of fixed assets
Field : cumm_impaired_fixed_ast
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1632 C UMULATIVE I MPAIRMENT OF INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of intangible assets
Field : impaired_intangible_ast
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net
cost of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and
recoverable value of an asset is usually the higher of either the net selling price or its value derived from estimates
of discounted future cash flows from the asset. This data field captures the total value of impairment on a company’s
intangible assets.
An asset impairment can be construed to be the decrease in the fair value of an asset due to damage, obsolescence,
etc. When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets
in the balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the
Institute of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of impairment of intangible assets such as goodwill, software, copyrights,
patents, trademarks, brands, technical know-how and licences, among other similar assets.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF GOODWILL 1633

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of goodwill
Field : impair_of_goodwill
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net
cost of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and
recoverable value of an asset is usually the higher of either the net selling price or its value derived from estimates
of discounted future cash flows from the asset. This data field captures the total value of impairment on a company’s
intangible asset in the form of goodwill.
An asset impairment can be construed to be the decrease in the fair value of an asset due to damage, obsolescence,
etc. When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets
in the balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the
Institute of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of impairment of a company’s goodwill. A company’s goodwill can undergo
impairment due to various reasons, some of which are adverse economic or legal environment, effect of adverse
interest rate movements, effect of plans to discontinue or restructure operations, and negative reputation-hurting
news.

ProwessIQ April 15, 2019

1634 C UMULATIVE I MPAIRMENT OF SOFTWARE

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of software
Field : impair_of_sw
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net
cost of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and
recoverable value of an asset is usually the higher of either the net selling price or its value derived from estimates
of discounted future cash flows from the asset. This data field captures the total value of impairment on a company’s
intangible asset in the form of software systems.
An asset impairment can be construed to be the decrease in the fair value of an asset due to damage, obsolescence,
etc. When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets
in the balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the
Institute of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of impairment of a company’s software systems. A company’s software
systems can undergo impairment by way of obsolescence, legal restrictions, issues of compatibility with changes in
technology and infrastructure, among other reasons. In today’s fast computer age with rapid changes in technology,
software systems are usually rendered obsolete very quickly.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF MINING RIGHTS / INTANGIBLE EXPLORATION AND EVALUATION ASSETS 1635

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of mining rights/intangible exploration and evaluation
assets
Field : mining_rights_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1636 C UMULATIVE I MPAIRMENT OF LICENSES & TRADE RELATED RIGHTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of licenses & trade related rights
Field : licence_rights_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF BRANDS & TRADEMARK 1637

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of brands & trademark
Field : brand_trademark_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1638 C UMULATIVE I MPAIRMENT OF PATENTS & COPYRIGHTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of patents & copyrights
Field : patent_copyright_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . 1639

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of technical knowhow including product
designs/formulae etc.
Field : tech_knowhow_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1640 C UMULATIVE I MPAIRMENT OF OTHER INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of other intangible assets
Field : impair_of_oth_intangible_ast
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net
cost of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and
recoverable value of an asset is usually the higher of either the net selling price or its value derived from estimates
of discounted future cash flows from the asset. This data field captures the total value of impairment on all of a
company’s intangible assets apart from goodwill and software systems.
An asset impairment can be construed to be the decrease in the fair value of an asset due to damage, obsolescence,
etc. When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets
in the balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the
Institute of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of impairment of all of a company’s intangible assets apart from goodwill
and software systems. This includes assets like copyrights, patents, trademarks, brands, technical know-how and
licences among similar other assets.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF PPE (I ND AS) 1641

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of PPE (Ind AS)
Field : tot_ppe_ind_as_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1642 C UMULATIVE I MPAIRMENT OF LAND AND BUILDING , EXCL EXPL & EVALUATION ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of land and building, excl expl & evaluation assets
Field : tot_land_build_impair_excl_ee_assts
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF LAND 1643

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of land
Field : impair_of_land
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net cost
of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation/cumulative
amortisation) and recoverable value of an asset is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows from the asset. This data field captures the total value of impairment on
a company’s assets in terms of land holdings. In the case of land, impairment can occur only if the historical cost
can not be recovered and exceeds the book value.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1644 C UMULATIVE I MPAIRMENT OF MINING / OIL & GAS PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of mining / oil & gas properties
Field : oil_gas_prop_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF BIOLOGICAL ASSETS - BEARER PLANTS 1645

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of biological assets - bearer plants
Field : bearer_plants_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1646 C UMULATIVE I MPAIRMENT OF LEASEHOLD IMPROVEMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of leasehold improvements
Field : leasehold_improvmnt_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF BUILDING 1647

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of building
Field : impair_of_building
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation/cumulative amortisation), and the recoverable value is usually the higher of the net selling price or its
value derived from estimates of discounted future cash flows that are expected to arise from the asset. This data
field captures the total value of impairment on a company’s assets in terms of building properties.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1648 C UMULATIVE I MPAIRMENT OF PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of plant & machinery, computers and electrical
installations
Field : impair_of_plant_mach_computer_elec
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation/cumulative amortisation), and the recoverable value is usually the higher of the net selling price or its
value derived from estimates of discounted future cash flows that are expected to arise from the asset. This data
field captures the total value of impairment on a company’s assets in terms of plant & machinery, computer systems
and electrical installations.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of such impairment of plant and machinery and other similar assets. The other
similar assets include computer systems and electrical installations. The impairment can mainly occur because of
damage, or obsolescence, or non-compatibility with new technology and infrastructure, among other factors.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF PLANT AND MACHINERY 1649

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of plant and machinery
Field : impair_of_plant_mach
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation/cumulative amortisation), and the recoverable value is usually the higher of the net selling price or its
value derived from estimates of discounted future cash flows that are expected to arise from the asset. This data
field captures the total value of impairment on a company’s plant & machinery assets.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of such impairment of plant and machinery. The impairment can mainly occur
because of damage, or obsolescence, or non-compatibility with new technology and infrastructure, among other
factors.

ProwessIQ April 15, 2019

1650 C UMULATIVE I MPAIRMENT OF COMPUTERS AND IT SYSTEMS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of computers and it systems
Field : impair_of_computer_it
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation/cumulative amortisation), and the recoverable value is usually the higher of the net selling price or its
value derived from estimates of discounted future cash flows that are expected to arise from the asset. This data
field captures the total value of impairment on a company’s assets in terms of computer and IT systems.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.
This data field captures the sum total of impairment losses on a company’s computer and IT systems and peripher-
als. Such impairment can occur due to damage, or obsolescence or due to a fall in market prices of such assets.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF ELECTRICAL INSTALLATIONS 1651

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of electrical installations
Field : impair_of_elec_install_fitting
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation/cumulative amortisation), and the recoverable value is usually the higher of the net selling price or its
value derived from estimates of discounted future cash flows that are expected to arise from the asset. This data
field captures the total value of impairment on a company’s electrical installations and fittings.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1652 C UMULATIVE I MPAIRMENT OF TRANSPORT & COMMUNICATION EQUIPMENT & INFRASTRUCTURE

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of transport & communication equipment & infrastructure
Field : impair_of_transport_comm_equip_infra
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation), and the recoverable value is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows that are expected to arise from the asset. This data field captures the total
value of impairment on a company’s assets in terms of transport & communication equipment and infrastructure.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF TRANSPORT & OTHER INFRASTRUCTURE 1653

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of transport & other infrastructure
Field : impair_of_transport_infra
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation), and the recoverable value is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows that are expected to arise from the asset. This data field captures the total
value of impairment on a company’s assets in terms of transport infrastructure. Some examples of assets that fall
in this class are railway sidings, bridges, rolling stock, jetties, pipelines, etc.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1654 C UMULATIVE I MPAIRMENT OF TRANSPORT EQUIPMENT AND VEHICLES

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of transport equipment and vehicles
Field : impair_of_transport_vehicles
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation), and the recoverable value is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows that are expected to arise from the asset. This data field captures the total
value of impairment on a company’s assets in terms of transport equipment and vehicles.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF COMMUNICATION EQUIPMENT 1655

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of communication equipment
Field : impair_of_comm_equip
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation), and the recoverable value is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows that are expected to arise from the asset. This data field captures the total
value of impairment on a company’s assets in terms of communication equipment.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1656 C UMULATIVE I MPAIRMENT OF FURNITURE AND OTHER FIXED ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of furniture and other fixed assets
Field : impair_of_furn_social_oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
Impairment of an asset is said to have occurred if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation), and the recoverable value is usually the higher of the net selling price or its value derived from
estimates of discounted future cash flows that are expected to arise from the asset. This data field captures the total
value of impairment on a company’s assets in terms of furniture & fittings, social amenities and other miscellaneous
fixed assets.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF FURNITURE AND FIXTURES 1657

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of furniture and fixtures
Field : impair_of_furn_and_fixtures
Data Type : Number
Unit : Currency
Description:
An asset is said to have undergone impairment if its carrying cost is greater than its recoverable value. The carrying
cost of any asset is the net cost thereof as reflected in the balance sheet (i.e. gross fixed asset value less cumulative
depreciation). Recoverable value is the price that the asset is expected to command in case it is liquidated, and is
represented by an amount which is usually the higher of the net selling price or its value derived from estimates
of discounted future cash flows that are expected to arise from the asset. This data field captures the total value of
impairment on a company’s assets in terms of furniture & fittings and fixtures.
When an asset is impaired, the company has to record a loss in the books and decrease the value of the assets in the
balance sheet. Indian companies are required to follow Accounting Standard 28 (AS-28) as issued by the Institute
of Chartered Accountants of India with respect to the treatment of asset impairment.

ProwessIQ April 15, 2019

1658 C UMULATIVE I MPAIRMENT OF OTHER FIXED ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of other fixed assets
Field : impair_of_oth_fixed_ast
Data Type : Number
Unit : Currency
Description:
An asset is said to be impaired if its carrying cost is greater than its recoverable value. Carrying cost is the net
cost of an asset as reflected in the balance sheet (i.e. gross fixed asset value less cumulative depreciation) and
recoverable value of an asset is usually the higher of either the net selling price or its value derived from estimates
of discounted future cash flows from the asset. Companies are required to follow ICAI’s AS-28 on impairment of
assets.
A company may decide that in its opinion, the value of an asset has been impaired for some reason.
This data field captures the sum total of such impairments relating to assets that cannot be classifed as intangible
assets, land and buildings, plant, machinery and equipment, transport and communication equipment or furniture,
fittings and amenities.

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF TANGIBLE EXPLORATION AND EVALUATION ASSETS 1659

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of tangible exploration and evaluation assets
Field : tangible_expl_eval_assets_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1660 C UMULATIVE I MPAIRMENT OF BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of biological assets excluding bearer plants
Field : biological_assets_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET PRE - OPERATIVE EXPENSES PENDING ALLOCATION (C LOSING BALANCE ) 1661

Table : Annual Financial Statements (IND-AS)

Indicator : Net pre-operative expenses pending allocation (Closing Balance)
Field : net_pre_op_exp
Data Type : Number
Unit : Currency
Description:
This data field is derived by netting out the pre-operative income from pre-operative expenses. Pre-operative
expenses and income are those which accrue before the commencement of commercial production. Pre-operative
expenses include interest, employee compensation and other expenses. If the details are available, each of these
three are captured separately in Prowess. From the sum of these, pre-operative income and pre-operative expenses
that were either allocated to fixed assets, or transferred to miscellaneous expenses or written off, are deducted to
arrive at net pre-operative expenses pending allocation.

ProwessIQ April 15, 2019

1662 N ET PRE - OPERATIVE EXPENSES PENDING ALLOCATION (O PENING BALANCE )

Table : Annual Financial Statements (IND-AS)

Indicator : Net pre-operative expenses pending allocation (Opening Balance)
Field : opening_pre_operative_exp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DD : P RE - OPERATIVE EXPENSES PENDING ALLOCATION FOR THE YEAR 1663

Table : Annual Financial Statements (IND-AS)

Indicator : Add: Pre-operative expenses pending allocation for the year
Field : gross_pre_op_exp_pending_alloc
Data Type : Number
Unit : Currency
Description:
Pre operative expenses are expenses incurred by companies prior to commencement of production. These expenses
are not charged to profit & loss account but are capitalised as pre-operative expenses pending allocation. They are
later allocated appropriately as per the management’s decision. The outstanding amount of pre operative expenses
at the end of the accounting period before deducting pre operative incomes, allocation to fixed assets, transfer to
miscellaneous expenditure or write offs, is reported in this data field. It includes the outstanding amount of pre
operative salaries, pre operative interest expenses and pre operative other expenses.
Companies may adjust the pre-operative expenses capitalised with pre operative incomes or report pre-operative
income separately. Where the opening balance of pre-operative incomes is adjusted with the opening balance of
pre-operative expenses, Prowess includes the adjusted figure to arrive at the gross pre-operative expenses pending
allocation at the end of the accounting period and the pre operative income capitalised during the year is reported
separately.

ProwessIQ April 15, 2019

1664 P RE - OPERATIVE I NTEREST EXPENSES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Pre-operative Interest expenses for the year
Field : gross_pre_op_int_exp
Data Type : Number
Unit : Currency
Description:
Interest expenses incurred before commercial production are termed as pre-operative interest expenses. Companies
generally include the amount of pre- operative interest expenses capitalised till the beginning of the accounting
period under the opening balance of pre-operative expenses and report the pre-operative interest expenses incurred
during the year separately to arrive at the gross pre-operating expenses pending allocation at the end of the account-
ing period.
This data field reports the pre operative interest expense incurred and capitalized by the company during the year.
This amount is included under gross pre-operative expenses pending allocation at the end of the accounting period.

April 15, 2019 ProwessIQ

P RE - OPERATIVE EMPLOYEE COMPENSATION FOR THE YEAR 1665

Table : Annual Financial Statements (IND-AS)

Indicator : Pre-operative employee compensation for the year
Field : gross_pre_op_salary_wage_exp
Data Type : Number
Unit : Currency
Description:
Salary and other expenses forming part of employee compensation which are incurred before commercial produc-
tion begins are called pre operative employee compensation expenses. Companies generally include the amount
of pre- operative employee compensation expenses capitalized till the beginning of the accounting period under
the opening balance of pre-operative expenses and report the pre-operative salaries etc. incurred during the year
separately to arrive at the gross pre-operating expenses pending allocation at the end of the accounting period.
This data field reports the pre operative employee compensation expense incurred and capitalized by the company
during the year. The amount is included under gross pre-operative expenses pending allocation.

ProwessIQ April 15, 2019

1666 P RE - OPERATIVE OTHER EXPENSES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Pre-operative other expenses for the year
Field : gross_pre_op_oth_exp
Data Type : Number
Unit : Currency
Description:
Revenue expenses other than salary and interest incurred before commercial production begins are called other
pre operative expenses. Companies generally report all pre-operative expenses capitalized till the beginning of the
accounting period under the opening balance of pre-operative expenses and report pre-operative expenses capital-
ized during the year separately to arrive at the gross pre-operating expenses pending allocation at the end of the
accounting period.
This data field reports pre operative expenses other than interest and compensation to employees capitalized by the
company during the year. The amount is included under the gross pre- operative expenses pending allocation.

April 15, 2019 ProwessIQ

L ESS :P RE - OPERATIVE INCOME FOR THE YEAR 1667

Table : Annual Financial Statements (IND-AS)

Indicator : Less:Pre-operative income for the year
Field : pre_op_inc
Data Type : Number
Unit : Currency
Description:
Incomes earned before commencement of commercial production are not included as revenue in the profit and loss
statement, instead are capitalised and deducted from the gross pre-operative expenses at the end of the accounting
period to derive the outstanding balance of pre operative expenses pending allocation at the end of the accounting
period.
Companies generally adjust the opening balance of pre-operative incomes with the opening balance of pre-operative
expenses and report the adjusted figure. The amount of pre operative incomes capitalised during the year are
reported separately in Prowess.
This data field reports the amount of pre operative incomes capitalised by the company during the accounting
period. The amount gets deducted from the gross pre-operative expenses pending allocation to derive the net
pre-operative expenses pending allocation.

ProwessIQ April 15, 2019

1668 L ESS :P RE - OPERATIVE EXPENSES ALLOCATED TO FIXED ASSETS DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Less:Pre-operative expenses allocated to fixed assets during the year
Field : amt_alloc_fixed_ast
Data Type : Number
Unit : Currency
Description:
This data field reports the amount of pre-operative expenditure that has been allocated to fixed assets during the
accounting period. The amount is deducted from the gross pre-operative expenses pending allocation to derive the
net pre-operative expenses pending allocation.

April 15, 2019 ProwessIQ

L ESS : P RE - OPERATIVE EXPENSES TRANSFERRED TO MISCELLANEOUS EXPENDITURE DURING THE YEAR1669

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Pre-operative expenses transferred to miscellaneous expenditure during the
year
Field : pre_op_trf_to_misc_exp
Data Type : Number
Unit : Currency
Description:
Those pre-operative expenditures which cannot be allocated to fixed assets nor charged to revenue in a single year
may be deferred to be charged in multiple years. Such expenses are transferred to miscellaneous expenditure and
written off over a period.
Pre-operative expenses transferred to miscellaneous expenditure during the accounting period are reported in this
data field.The amount gets deducted from the gross pre-operative expenses pending allocation to derive the net
pre-operative expenses pending allocation.

ProwessIQ April 15, 2019

1670 L ESS : P RE - OPERATIVE EXPENSES WRITTEN OFF DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Pre-operative expenses written off during the year
Field : pre_op_w_offs
Data Type : Number
Unit : Currency
Description:
Pre-operative expenses written off during the accounting period are reported in this data field.The amount gets
deducted from the gross pre-operative expenses pending allocation to derive the net pre-operative expenses pending
allocation.

April 15, 2019 ProwessIQ

CWIP & I NTANGIBLE ASSETS UNDER DEVELOPMENT ( NET OF IMPAIRMENT ) 1671

Table : Annual Financial Statements (IND-AS)

Indicator : CWIP & Intangible assets under development (net of impairment)
Field : cap_wip
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of capital work in progress.
Capital work in progress is the value of assets that have not been completely constructed or installed. These are in
the process of being installed or constructed.
Capital work in progress is different from work in progress. The latter represents stocks of raw materials under
various stages of processing; these are in the process of being converted to final goods for sale. Capital work in
progress, on the other hand refers to fixed assets that are in process of being installed or constructed.
Sometimes companies report advances for acquisition of fixed assets/ capital assets or capital advances in the
schedule for receivables. Since such advances are made for the purchase of a capital asset, they are in the nature of
capital work-in-progress. CMIE deducts these from receivables and adds it to capital work-in-progress under this
field.
Sometimes the pre-operative expenditure is capitalised as capital work in progress. In such cases where the amount
of preoperative expenditure included in capital work in progress is not mentioned separately, CMIE reports the
same in the manner reported by the company.

ProwessIQ April 15, 2019

1672 TANGIBLE CWIP/PPE UNDER DEVELOPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Tangible CWIP/PPE under development
Field : tangible_assets_under_devlp
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of tangible assets under development.Tangible assets under develop-
ment include value of assets that have not been completely constructed or installed. These are in the process of
being installed or constructed.
Sometimes companies report advances for acquisition of fixed assets/capital assets or capital advances in the sched-
ule for receivables. Since such advances are made for the purchase of capital asset, they are in the nature of tangible
assets under development. CMIE deducts these values from receivables and adds it to the value of tangible assets
under development.
Sometimes the pre-operative expenditure is capitalised as tangible assets under development. In such cases where
the amount of preoperative expenditure included in tangible assets under development is not mentioned separately,
CMIE reports the same in the manner reported by the company.

April 15, 2019 ProwessIQ

I NTANGIBLE ASSETS UNDER DEVELOPMENT 1673

Table : Annual Financial Statements (IND-AS)

Indicator : Intangible assets under development
Field : intangible_assets_under_devlp
Data Type : Number
Unit : Currency
Description:
As per Accounting Standard 26 (AS-26) issued by the Institute of Chartered Accountants of India, an intangible
asset is ’an identifiable non-monetary asset, without physical substance, held for use in the production or supply of
goods or services, for rental to others, or for administrative purposes’. Intangible fixed assets usually includes the
gross value of goodwill, and software systems.
Intangible assets under development includes all the costs that are incurred before the intangible asset comes into
existence.
This data field captures value of intangible assets which are in development phase.

ProwessIQ April 15, 2019

1674 A DDITION TO GFA DUE TO FLUCTUATION IN FOREX RATE

Table : Annual Financial Statements (IND-AS)

Indicator : Addition to gfa due to fluctuation in forex rate
Field : gfa_addn_dueto_to_forex_fluct
Data Type : Number
Unit : Currency
Description:
There might be instances wherein fixed assets have been purchased on credit, and the payment is to be done in
terms of foreign currency. Such purchase transactions are susceptible to uncertainty with respect to historical costs,
since the amount spent is subject to exchange rate fluctuations. This data field captures the addition to the gross
fixed assets of a company that arises because of a change in the exchange rate of the currency between the date of
acquisition of the asset and the date of the balance sheet.
This is a balancing entry in cases where the assets are acquired on credit and a change in the currency exchange
rate increases the liability of the company. In such cases, the value of the asset is increased correspondingly by the
same amount as the increase in the liability. Such an increase in the cost of acquisition is reported in this data field.
It is an addendum information field.

April 15, 2019 ProwessIQ

D EDUCTION TO GFA DUE TO FLUCTUATION IN FOREX RATE 1675

Table : Annual Financial Statements (IND-AS)

Indicator : Deduction to gfa due to fluctuation in forex rate
Field : gfa_deduct_dueto_forex_fluct
Data Type : Number
Unit : Currency
Description:
There might be instances wherein fixed assets have been purchased on credit, and the payment is to be done in
terms of foreign currency. Such purchase transactions are susceptible to uncertainty with respect to historical costs,
since the amount spent is subject to exchange rate fluctuations. This data field captures the deduction from the
gross fixed assets of a company, warranted by a change in the exchange rate of the currency between the date of
acquisition of the asset and the date of the balance sheet.
This is a balancing entry in cases where the assets are acquired on credit and a change in the currency exchange
rate results in a decrease in the liability of the company towards the creditor. In such cases, the value of the asset is
reduced by the same amount as the decrease in the liability. Such a decrease in the cost of acquisition is reported
in this data field. It is an addendum information field.

ProwessIQ April 15, 2019

1676 T OTAL A DDITION IN DEPRECIATION DUE TO FLUCTUATION IN FOREX RATE

Table : Annual Financial Statements (IND-AS)

Indicator : Total Addition in depreciation due to fluctuation in forex rate
Field : add_dep_fluctuate_forex_rate
Data Type : Number
Unit : Currency
Description:
There might be instances wherein fixed assets have been purchased on credit, and the payment is to be done in
terms of foreign currency. Such purchase transactions are susceptible to uncertainty with respect to historical costs,
since the amount spent is subject to exchange rate fluctuations. Consequently, uncertainty with respect to amount
of depreciation to be written off will also arise. Accordingly, an increase or decrease in the amount originally
written off as depreciation will be warranted, depending on the prevailing foreign exchange rate and its impact on
the historical cost of the fixed asset.
This data field captures the total addition to the depreciation of a company’s gross fixed assets, warranted by a
change in the exchange rate of the currency between the date of acquisition of the asset and the date of the balance
sheet.
This is a balancing entry in cases where the assets are acquired on credit and a change in the currency exchange
rate increases the liability of the company and consequently, the cost of acquisition. In such cases, the value of
depreciation thereon is bound to increase. Such an increase in depreciation is captured in this data field. It is an
addendum information field.

April 15, 2019 ProwessIQ

T OTAL D EDUCTION IN DEPRECIATION DUE TO FLUCTUATION IN FOREX RATE 1677

Table : Annual Financial Statements (IND-AS)

Indicator : Total Deduction in depreciation due to fluctuation in forex rate
Field : add_ded_fluctuate_forex_rate
Data Type : Number
Unit : Currency
Description:
There might be instances wherein fixed assets have been purchased on credit, and the payment is to be done in
terms of foreign currency. Such purchase transactions are susceptible to uncertainty with respect to historical costs,
since the amount spent is subject to exchange rate fluctuations. Consequently, uncertainty with respect to amount
of depreciation to be written off will also arise. Accordingly, an increase or decrease in the amount originally
written off as depreciation will be warranted, depending on the prevailing foreign exchange rate and its impact on
the historical cost of the fixed asset.
This data field captures the total deduction from the value of depreciation of a company’s gross fixed assets, war-
ranted by a change in the exchange rate of the currency between the date of acquisition of the asset and the date of
the balance sheet.
This is a balancing entry in cases where the assets are acquired on credit and a change in the currency exchange
rate reduces the liability of the company and consequently, the cost of acquisition. In such cases, the value of
depreciation thereon is bound to decrease. Such a decrease in depreciation is captured in this data field. It is an
addendum information field.

ProwessIQ April 15, 2019

1678 L EASED OUT ASSETS , GROSS ( EXCL . L EASED LAND )

Table : Annual Financial Statements (IND-AS)

Indicator : Leased out assets, gross (excl. Leased land)
Field : leased_out_ast_gross
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of all the assets that a company owns but has leased out. Assets like
plant & machinery, vehicles, building premises can be leased out. However, this data field only captures the value
of assets leased out via an operating lease, and not through financial leases.
In an operational lease, the company continues to own the leased out asset after the lease has lapsed. On the other
hand, a financial lease gradually transfers all the risks and rewards attached to the leased out asset to the lessee.
When a finance lease lapses, the ownership of the asset comes to be transferred to the lessee and therefore, the
substance of the transaction is in the nature of a sale. Thus, assets leased out via finance leases are not considered
as leased out assets, and are not captured in this field.
Prior to 1 April 2001, no distinction was made between operating and finance leases while defining leased out
assets. Therefore, while generating a time series data having data prior to 1 April 2001, the entire gross value of
leased out assets irrespective of the type of lease will be found to have captured in this field, because a bifurcation
did not exist at that time.
This data field is an addendum information field pertaining to gross fixed assets.

April 15, 2019 ProwessIQ

B UILDING LEASED OUT 1679

Table : Annual Financial Statements (IND-AS)

Indicator : Building leased out
Field : leased_out_asst_building
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of fixed assets in terms of building premises that are owned by a
company, but have been leased out. This field only captures the value of building premises leased out on operating
lease basis and not on financial lease. This is because in an operational lease, the company continues to own the
leased out assets after the lease lapses. On the other hand, the lapsing of a financial lease culminates in the transfer
of all the risks and rewards attached to the asset to the lessee and therefore, the substance of the transaction is in
the nature of a sale. Thus, such assets are not considered as leased out assets.
Prior to 1 April 2001, no distinction was made between operating and finance leases while defining leased out
assets. Therefore, while generating a time series data having data prior to 1 April 2001, the entire gross value
of leased out assets, irrespective of the type of lease, will be found to have been captured in this field, because a
bifurcation did not then exist.
This data field is an addendum information field.

ProwessIQ April 15, 2019

1680 P LANT AND MACHINERY LEASED OUT

Table : Annual Financial Statements (IND-AS)

Indicator : Plant and machinery leased out
Field : leased_out_ast_plant_mach
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of fixed assets in terms of plant & machinery that are owned by a
company, but have been leased out to other enterprises. This field only captures the value of plant & machinery
assets that have been leased out on operating lease basis, and not those that have been leased out on financial lease.
This is because in an operational lease, the company continues to own the leased out assets after the lease lapses.
On the other hand, at the end of a finance lease, all the risks and rewards attached to the asset get transferred to the
lessee. Therefore, in essence, the substance of the transaction is in the nature of a sale. Thus, assets leased out via
finance leases are not captured in this field.
Prior to 1 April 2001, there was no distinction was made between operating and finance leases with respect to the
definition of leased out assets. Therefore, while generating a time series data having data prior to 1 April 2001, the
entire gross value of leased out assets, irrespective of the type of lease, will be found to have been captured in this
field, because a bifurcation did not then exist.
This data field is an addendum information field.

April 15, 2019 ProwessIQ

V EHICLES LEASED OUT 1681

Table : Annual Financial Statements (IND-AS)

Indicator : Vehicles leased out
Field : leased_out_ast_vehicles
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of a company’s fixed assets in terms of vehicles, which have been
leased out. This field only includes the value of vehicles leased out on an operating lease basis, and not those
leased out on finance lease. In an operational lease, the company continues to own the leased out assets after the
lease period lapses. On the other hand, the lapsing of a finance lease culminates in the transfer of all the risks and
rewards attached to the asset in favour of the lessee, and therefore, the substance of the transaction is in the nature
of a sale. Thus, such assets are not considered as leased out assets.
Prior to 1 April 2001, no distinction was made between operating and finance leases while defining leased out
assets. Therefore, while generating a time series data having data prior to 1 April 2001, the entire gross value
of leased out assets, irrespective of the type of lease, will be found to have been captured in this field, because a
bifurcation did not then exist.
This data field is an addendum information field.

ProwessIQ April 15, 2019

1682 OTHERS LEASED OUT ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Others leased out assets
Field : leased_out_ast_oth
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of all assets other than building premises, plant and machinery and
vehicles that a company owns but has leased out. It includes only assets that have been leased out on an operating
lease basis, and not those leased out on finance lease. This is because in an operational lease, the company continues
to own the leased out assets after the lease lapses. However, in a finance lease, all the risks and rewards attached to
the asset get transferred to the lessee when the lease period lapses, and therefore, the substance of the transaction
is in the nature of a sale.
Prior to 1 April 2001, no distinction was made between operating and finance leases while defining leased out
assets. Therefore, while generating a time series data having data prior to 1 April 2001, the entire gross value of
other leased out assets, irrespective of the type of lease, will be found to have been captured in this field, because a
bifurcation did not then exist.
This data field is an addendum information field.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON LEASED OUT ASSETS 1683

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on leased out assets
Field : cumm_dep_leased_out_ast
Data Type : Number
Unit : Currency
Description:
This data field captures the cumulative value, i.e. the depreciation accumulated on all the assets that a company
owns but has leased out. Assets like plant & machinery, vehicles, building premises can be leased out. However,
this data field only captures the value of accumulated depreciation on assets leased out via an operating lease, and
not through finance leases. This is because the right of claiming depreciation on assets leased out via a finance
lease vests with the lessee.
In an operational lease, the company continues to own the leased out asset after the lease has lapsed. On the other
hand, a financial lease gradually transfers all the risks and rewards attached to the leased out asset to the lessee.
It therefore follows that depreciation thereon can be claimed by the lessor. On the other hand, when a finance
lease lapses, the ownership of the asset comes to be transferred to the lessee and therefore, the substance of the
transaction is in the nature of a sale. Thus, assets leased out via finance leases are not considered as leased out
assets, and depreciation thereon can not be claimed by the lessor.
Prior to 1 April 2001, no distinction was made between operating and finance leases while defining leased out
assets. Therefore, while generating a time series data having data prior to 1 April 2001, the value of cumulative
depreciation thereon is inflated and not comparable with data of more recent years, since depreciation was computed
on the entire gross value of leased out assets irrespective of the type of lease, because a bifurcation did not exist at
that time.
This data field is an addendum information field pertaining to gross fixed assets.

ProwessIQ April 15, 2019

1684 L EASED IN ASSETS , GROSS ( EXCL . L EASED LAND )

Table : Annual Financial Statements (IND-AS)

Indicator : Leased in assets, gross (excl. Leased land)
Field : leased_in_ast
Data Type : Number
Unit : Currency
Description:
This data field captures the total gross value of all assets taken by a company on lease. It includes buildings, plant
and machinery and vehicles, apart from other assets taken on lease. A company might take assets either on an
operating or financial lease. This data field, however, only captures assets that have been taken on a finance lease.
This field does not include assets like leasehold land that are generally leased for a long period such as 99 years.
Instead, these are taken as part of the land assets of the company.
This data field has child indicators to capture values pertaining to each of the asset categories mentioned above,
namely buildings, plant & machinery. vehicles, and others. It also has a child field to capture cumulative deprecia-
tion on all leased-in assets taken together.

April 15, 2019 ProwessIQ

L EASED IN BUILDINGS 1685

Table : Annual Financial Statements (IND-AS)

Indicator : Leased in buildings
Field : leased_in_building
Data Type : Number
Unit : Currency
Description:
This data field is one of the child indicators listed under the field "leased in assets, gross". It captures the gross
value of buildings taken on lease by a company. Buildings can be taken either on finance lease or on operating
lease. This field, however, only pertains to buildings taken on finance lease.
Buildings that have been taken on lease, albeit as an investment property are not considered as part of this data
field. It only includes buildings taken on finance lease for use in business and for operations.
A company’s fixed assets schedule and notes to accounts of the annual report might specify which assets have been
taken on lease. This data field captures only the gross value of such buildings which have been taken on lease. The
accumulated depreciation thereon is captured elsewhere.

ProwessIQ April 15, 2019

1686 L EASED IN PLANT AND MACHINERY

Table : Annual Financial Statements (IND-AS)

Indicator : Leased in plant and machinery
Field : leased_in_plant_mach
Data Type : Number
Unit : Currency
Description:
This data field is one of the child indicators listed under the field "leased in assets, gross". It captures the gross value
of plant & machinery taken on lease by a company. Assets can either be taken on finance lease or on operating
lease. This field, however, only captures the gross value of plant & machinery taken on finance lease.
A company’s fixed assets schedule and notes to accounts of the annual report might specify which assets have been
taken on lease. This data field captures only the gross value of such plant & machinery which have been taken on
lease. The accumulated depreciation thereon is captured separately.

April 15, 2019 ProwessIQ

L EASED IN VEHICLES 1687

Table : Annual Financial Statements (IND-AS)

Indicator : Leased in vehicles
Field : leased_in_vehicles
Data Type : Number
Unit : Currency
Description:
This data field is one of the child indicators listed under the field "leased in assets, gross". It captures the gross
value of vehicles taken on lease by a company. Assets can either be taken on finance lease or on operating lease.
This field, however, only captures the gross value of vehicles taken by a company on finance lease.
Information on which fixed assets have been taken on lease, and their gross values are available on companies’
fixed assets schedule and notes to accounts of their annual reports. This data field captures only the gross value of
such vehicles which have been taken on lease. The accumulated depreciation thereon is captured separately.

ProwessIQ April 15, 2019

1688 L EASED IN OTHERS ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Leased in others assets
Field : leased_in_oth_ast
Data Type : Number
Unit : Currency
Description:
The data field "leased in assets, gross" has child indicators to capture information on various categories of fixed
assets that have been taken by a company on lease. There are separate fields to capture the gross values of leased-in
buildings, plant & machinery and vehicles. This data field is residual in nature, i.e. it is used to capture the gross
value of all other leased-in fixed assets other than buildings, plant & machinery and vehicles.
Assets can either be taken on finance lease or on operating lease. This field, however, only captures the gross value
of other assets taken on finance lease. A company’s fixed assets schedule and notes to accounts of the annual report
might specify which assets have been taken on lease.
This data field captures only the gross value of such other assets which have been taken on lease. The accumulated
depreciation thereon is captured separately.

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON LEASED IN ASSETS 1689

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on leased in assets
Field : leased_in_cum_dep
Data Type : Number
Unit : Currency
Description:
Section 32 of the Income Tax Act, 1961 has stipulated two conditions that are required to be fulfilled in order to
claim depreciation. These are ownership of the depreciable asset by the assessee and the use of the said asset for
the purpose of business. Hence, in the case of lease agreements, it is usually the lessor who claims depreciation
charges on assets leased out.
In certain cases, however, the lessee is allowed to claim depreciation on assets it has taken on lease from lessors.
This data field captures the cumulative value of depreciation charges accumulated on assets taken on lease by
companies.
A special bench of the Mumbai Income Tax Appellate Tribunal (SB) in the case of M/s. Indusind Bank held that
with respect to finance lease agreements, where the risks and rewards of ownership of assets get transferred to the
lessee at the end of the lease period, it is the lessee who is entitled to claim depreciation on the said assets. The
lessee, in such cases, is the ’de facto’ owner as against the lessor, who has only symbolic ownership of the asset.

ProwessIQ April 15, 2019

1690 A DDITION TILL DATE IN FIXED ASSETS DUE TO REVALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Addition till date in fixed assets due to revaluation
Field : addition_in_fixed_ast_due_to_reval
Data Type : Number
Unit : Currency
Description:
This data field includes the cumulative amount of additions made to the total fixed assets of a company of account
of an upward revaluation, till the date of the current balance sheet.
Revaluation is usually done if it is felt that the historical costs recorded (cost at which asset was actually acquired)
does not show a true and fair picture of the balance sheet, by failing to depict the current monetary value of the asset.
For instance, during a period of rising prices, historical costs would generally be much lower than the replacement
price at prevailing rates. In such a case, the asset are revalued upwards so as to reflect a price closer to market
prices.

April 15, 2019 ProwessIQ

T OTAL IMPAIRMENT OF FIXED ASSETS FOR THE YEAR 1691

Table : Annual Financial Statements (IND-AS)

Indicator : Total impairment of fixed assets for the year
Field : impair_fixed_assets_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1692 I MPAIRMENT OF INTANGIBLE ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of intangible assets for the year
Field : impair_intangible_assets_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF GOODWILL FOR THE YEAR 1693

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of goodwill for the year
Field : impair_goodwill_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1694 I MPAIRMENT OF SOFTWARE FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of software for the year
Field : impair_software_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF MINING RIGHTS / INTANGIBLE EXPLORATION AND EVALUATION ASSETS FOR THE YEAR 1695

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of mining rights/intangible exploration and evaluation assets for the
year
Field : impair_mining_rights_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1696 I MPAIRMENT OF LICENSES & TRADE RELATED RIGHTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of licenses & trade related rights for the year
Field : impair_licence_rights_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF BRANDS & TRADEMARK FOR THE YEAR 1697

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of brands & trademark for the year
Field : impair_brand_trademark_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1698 I MPAIRMENT OF PATENTS & COPYRIGHTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of patents & copyrights for the year
Field : impair_patent_copyright_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF TECHNICAL KNOWHOW INCLUDING PRODUCT DESIGNS / FORMULAE ETC . FOR THE YEAR1699

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of technical knowhow including product designs/formulae etc. for the
year
Field : impair_tech_knowhow_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1700 I MPAIRMENT OF OTHER INTANGIBLE ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of other intangible assets for the year
Field : impair_oth_intng_assets_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF PPE (I ND AS) FOR THE YEAR 1701

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of PPE (Ind AS) for the year
Field : impair_ppe_ind_as_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1702 I MPAIRMENT OF LAND AND BUILDING , EXCL EXPL & EVALUATION ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of land and building, excl expl & evaluation assets for the year
Field : impair_land_build_for_year_excl_ee_assts
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF LAND FOR THE YEAR 1703

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of land for the year
Field : impair_land_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1704 I MPAIRMENT OF MINING / OIL & GAS PROPERTIES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of mining / oil & gas properties for the year
Field : impair_oil_gas_prop_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF BIOLOGICAL ASSETS - BEARER PLANTS FOR THE YEAR 1705

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of biological assets - bearer plants for the year
Field : impair_bearer_plants_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1706 I MPAIRMENT OF LEASEHOLD IMPROVEMENTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of leasehold improvements for the year
Field : impair_leasehold_imprvmnt_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF BUILDING FOR THE YEAR 1707

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of building for the year
Field : impair_build_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1708 I MPAIRMENT OF PLANT & MACHINERY, COMPUTERS AND ELECTRICAL INSTALLATIONS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of plant & machinery, computers and electrical installations for the
year
Field : impair_plant_comp_elec_instl_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF PLANT AND MACHINERY FOR THE YEAR 1709

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of plant and machinery for the year
Field : impair_plant_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1710 I MPAIRMENT OF COMPUTERS AND IT SYSTEMS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of computers and it systems for the year
Field : impair_comp_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF ELECTRICAL INSTALLATIONS FOR THE YEAR 1711

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of electrical installations for the year
Field : impair_elec_instl_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1712 I MPAIRMENT OF TRANSPORT & COMMUNICATION EQUIPMENT & INFRASTRUCTURE FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of transport & communication equipment & infrastructure for the year
Field : impair_transport_commn_eqpt_infra_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF TRANSPORT & OTHER INFRASTRUCTURE FOR THE YEAR 1713

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of transport & other infrastructure for the year
Field : impair_transport_infra_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1714 I MPAIRMENT OF TRANSPORT EQUIPMENT AND VEHICLES FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of transport equipment and vehicles for the year
Field : impair_transport_eqpt_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF COMMUNICATION EQUIPMENT FOR THE YEAR 1715

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of communication equipment for the year
Field : impair_commn_eqpt_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1716 I MPAIRMENT OF FURNITURE AND OTHER FIXED ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of furniture and other fixed assets for the year
Field : impair_furn_soc_amenity_oth_fa_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF FURNITURE AND FIXTURES FOR THE YEAR 1717

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of furniture and fixtures for the year
Field : impair_furniture_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1718 I MPAIRMENT OF OTHER FIXED ASSETS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of other fixed assets for the year
Field : impair_other_fixed_asst_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

I MPAIRMENT OF TANGIBLE EXPLORATION AND EVALUATION ASSETS FOR THE YEAR 1719

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of tangible exploration and evaluation assets for the year
Field : impair_tangible_expl_eval_assets_for_year
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1720 I MPAIRMENT OF BIOLOGICAL ASSETS EXCLUDING BEARER PLANTS FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of biological assets excluding bearer plants for the year
Field : impair_biological_assets_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET INVESTMENT PROPERTY ( NET OF IMPAIRMENT ) 1721

Table : Annual Financial Statements (IND-AS)

Indicator : Net investment property (net of impairment)
Field : net_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1722 G ROSS INVESTMENT PROPERTY

Table : Annual Financial Statements (IND-AS)

Indicator : Gross investment property
Field : gross_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DDITIONS TO INVESTMENT PROPERTY DURING THE YEAR 1723

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to investment property during the year
Field : invst_property_addn_yr
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1724 T RANSFERS FROM PPE INTO INVESTMENT PROPERTY

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from PPE into investment property
Field : trf_frm_ppe_to_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM I NVENTORIES INTO INVESTMENT PROPERTY 1725

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from Inventories into investment property
Field : trf_frm_inventories_to_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1726 T RANSFERS FROM CWIP OF INVESTMENT PROPERTY

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from CWIP of investment property
Field : trf_frm_cwip_to_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER TRANSFERS INTO INVESTMENT PROPERTY 1727

Table : Annual Financial Statements (IND-AS)

Indicator : Other transfers into investment property
Field : trf_frm_oth_to_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 A DDITIONS TO INVESTMENT PROPERTY DURING THE YEAR DUE TO CURRENCY
1728 TRANSLATION / RESTATEMENT DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to investment property during the year due to currency
translation/restatement differences
Field : invst_property_addn_yr_curr_transl_diff
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM INVESTMENT PROPERTY DURING THE YEAR 1729

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from investment property during the year
Field : invst_property_del_yr
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1730 T RANSFERS FROM INVESTMENT PROPERTY INTO PPE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from investment property into PPE
Field : trf_frm_invst_property_to_ppe
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

T RANSFERS FROM INVESTMENT PROPERTY INTO INVENTORIES 1731

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from investment property into inventories
Field : trf_frm_invst_property_to_inventories
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1732 OTHER TRANSFERS FROM INVESTMENT PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other transfers from investment properties
Field : trf_frm_invst_property_to_oth
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EDUCTIONS FROM INVESTMENT PROPERTY DURING THE YEAR DUE TO CURRENCY
TRANSLATION / RESTATEMENT DIFFERENCES 1733

Table : Annual Financial Statements (IND-AS)

Indicator : Deductions from investment property during the year due to currency
translation/restatement differences
Field : invst_property_del_yr_curr_transl_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1734 T RANSFERS FROM INVESTMENT PROPERTY INTO NON - CURRENT ASSET HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Transfers from investment property into non-current asset held for sale
Field : trf_from_invst_property_ncast_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE DEPRECIATION ON INVESTMENT PROPERTY 1735

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative depreciation on investment property
Field : invst_property_cum_dep
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1736 D EPRECIATION ON INVESTMENT PROPERTY FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on investment property for the year
Field : invst_property_dep_for_yr
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C UMULATIVE I MPAIRMENT OF INVESTMENT PROPERTY 1737

Table : Annual Financial Statements (IND-AS)

Indicator : Cumulative Impairment of investment property
Field : invst_property_impair
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1738 I MPAIRMENT OF INVESTMENT PROPERTY FOR THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment of investment property for the year
Field : impair_invest_property_for_year
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : I NVEST PROP CLASSIFIED AS HELD FOR SALE 1739

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Invest prop classified as held for sale
Field : invst_property_classified_held_for_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1740 CWIP OF I NVESTMENT PROPERTIES ( NET OF IMPAIRMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : CWIP of Investment properties (net of impairment)
Field : cwip_invst_property_net_impair
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET LAND (I NVESTMENT P ROPERTY ) 1741

Table : Annual Financial Statements (IND-AS)

Indicator : Net land (Investment Property)
Field : net_land_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1742 G ROSS LAND ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Gross land (investment property)
Field : gross_land_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DDITIONS TO LAND DURING THE YEAR ( INVESTMENT PROPERTY ) 1743

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to land during the year (investment property)
Field : addns_to_land_in_year_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1744 L ESS : D EDUCTIONS TO LAND DURING THE YEAR ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Deductions to land during the year (investment property)
Field : dduct_land_in_yr_invest_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : CUMULATIVE IMPAIRMENT LOSS ON LAND ( INVESTMENT PROPERTY ) 1745

Table : Annual Financial Statements (IND-AS)

Indicator : Less: cumulative impairment loss on land (investment property)
Field : less_cum_deprec_impair_loss_on_land_invst_prop
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1746 I MPAIRMENT LOSS ON LAND FOR THE YEAR ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment loss on land for the year (investment property)
Field : impair_loss_on_land_for_the_year_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET BUILDINGS (I NVESTMENT P ROPERTY ) 1747

Table : Annual Financial Statements (IND-AS)

Indicator : Net buildings (Investment Property)
Field : net_buildings_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1748 G ROSS BUILDINGS ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Gross buildings (investment property)
Field : gross_buildings_invst_property
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DDITIONS TO BUILDINGS DURING THE YEAR ( INVESTMENT PROPERTY ) 1749

Table : Annual Financial Statements (IND-AS)

Indicator : Additions to buildings during the year (investment property)
Field : addns_to_buildings_in_year_invst_property
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1750 L ESS : D EDUCTIONS TO BUILDINGS DURING THE YEAR ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Deductions to buildings during the year (investment property)
Field : dduct_build_in_yr_invest_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : CUMULATIVE DEPRECIATION ON BUILDINGS ( INVESTMENT PROPERTY ) 1751

Table : Annual Financial Statements (IND-AS)

Indicator : Less: cumulative depreciation on buildings (investment property)
Field : cum_deprec_build_invest_prop
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1752 D EPRECIATION ON BUILDINGS FOR THE YEAR ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation on buildings for the year (investment property)
Field : deprec_on_buildings_for_the_year_invst_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : CUMULATIVE IMPAIRMENT LOSS ON BUILDINGS ( INVESTMENT PROPERTY ) 1753

Table : Annual Financial Statements (IND-AS)

Indicator : Less: cumulative impairment loss on buildings (investment property)
Field : cum_impair_loss_build_invest_prop
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1754 I MPAIRMENT LOSS ON BUILDINGS FOR THE YEAR ( INVESTMENT PROPERTY )

Table : Annual Financial Statements (IND-AS)

Indicator : Impairment loss on buildings for the year (investment property)
Field : impair_loss_on_buildings_for_the_year_invst_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM I NVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD ( NET OF IMPAIRMENT ) 1755

Table : Annual Financial Statements (IND-AS)

Indicator : Long term Investments accounted for using the equity method (net of impairment)
Field : lt_invest_eqty_meth_net_impair
Data Type : Number
Unit : Currency
Description:
This field comprises of net figures of the followings investments: 1. Equity investment in associates and other
entities accounted for using equity method net of any impairment and intended to be held for not less than 12
month from the balance sheet date 2. Equity investment in JV accounted for using equity method net of any
impairment and intended to be held for not less than 12 month from the balance sheet date
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20% or more and less than 50%).
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Measurement & presentation under consolidated financial statements: As per IND AS 28 - ’Investment in Associate
and Joint Venture’, any investment in an entity which falls under the definition of an associate or a joint venture
shall be recorded in the financial statement as per equity method of accounting with some exemption from applying
equity method.Under equity method of accounting,investment is initially recognised at cost and adjusted thereafter
for the post-acquisition change in the investor s share of the investee s net assets.Distributions received from an
investee reduce the carrying amount of the investment.IND AS 1 requires to present investment accounted using
equity method( i.e. associates and joint ventures) as seperate line item outside Financial assets on the face of a
company s standalone balance sheet or in the notes.
Measurement & presentation under standalone financial statements: IND AS 27 - ’Separate Financial Statements’
states that while preparing separate financial statements, an entity shall account for investments in subsidiaries, joint
ventures and associates either at cost or in accordance with IND AS 109.IND AS 1 requires to present interests in a
subsidiary, associate or joint venture under the head Investments separately on the face of a company s standalone
balance sheet or in the notes, grouped under Financial Assets .These data is captured in the fields of standalone
financial statement. However,companies are deviating form requirement to report equity accounted investment out
of financial assets in their consolidated financial statement.For example:- Persistent Systems Ltd. reported equity
accounted investment in equity instrument of associates as financial assets and carried at cost in its consolidated
financial statement of 2016-17 at page no 193.As a part of normalisation we have captured it in this field after
confirmation form investor relation cell of company.
This data-field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1756 N ET L ONG TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Net Long term equity investment in associates accounted for using equity method
Field : lt_invest_eqty_meth_net_impair_associates
Data Type : Number
Unit : Currency
Description:
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20% or more and less than 50%).
As per IND AS 28 - ’Investment in Associate and Joint Venture’, any investment in an entity which falls under
the definition of an associate shall be recorded in the financial statement as per equity method of accounting with
some exemption from applying equity method.Under equity method of accounting,investment is initially recog-
nised at cost and adjusted thereafter for the post-acquisition change in the investor s share of the investee s net
assets.Distributions received from an investee reduce the carrying amount of the investment.IND AS 1 requires to
present investment accounted using equity method( i.e. associates and joint ventures) as seperate line item outside
Financial assets on the face of a company s standalone balance sheet or in the notes.
This data field captures investment in equity instruments and long term interest(i.e. debt securities,preference
shares etc.) in associates accounted for using equity method after deducting any impairment and share of loss in
associates and in which company intended to be invested for not less than 12 month from the balance sheet date.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

G ROSS L ONG TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED FOR USING EQUITY METHOD 1757

Table : Annual Financial Statements (IND-AS)

Indicator : Gross Long term equity investment in associates accounted for using equity
method
Field : lt_invest_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency
Description:
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies
As per IND AS 28 - Investment in Associate and Joint Venture, any investment in an entity which falls under the
definition of an associate shall be recorded in the financial statement as per equity method of accounting with some
exemption from applying equity method.Under equity method of accounting, investment is initially recognized
at cost and adjusted thereafter for the post-acquisition change in the investors share (holding company) of the
investees net assets(associate company). Distributions received from an investee (associate company) reduce the
carrying amount of the investment (in holding company balance sheet).IND AS 1 requires to present investment
accounted using equity method( i.e. associates and joint ventures) as seperate line item outside financial assets on
the face of a companys(holding company) standalone balance sheet or in the notes.
This data field captures investment in equity instruments and long term interest (i.e. debt securities,preference
shares etc.) in associates accounted for using equity method.This field captures the investment gross of any deduc-
tion or any impairment and in which company intended to be invested for not less than 12 month from the balance
sheet date.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementa-
tion of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road
map).Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption crite-
ria specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1758 L ONG - TERM INVESTMENT IN DEBT SECURITIES ( IN THE NATURE OF EQUITY ) OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Long-term investment in debt securities (in the nature of equity) of associates
Field : lt_invest_debt_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREF. SHARES ( IN NATURE OF EQUITY ) OF ASSOCIATES 1759

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in pref. shares (in nature of equity) of associates
Field : lt_invest_pref_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L ESS : A LLOWANCE FOR IMPAIRMENT ON LONG TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED
1760 FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Allowance for impairment on long term equity investment in associates
accounted for using equity method
Field : impair_lt_invest_eqty_meth_associates
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET L ONG TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING EQUITY METHOD 1761

Table : Annual Financial Statements (IND-AS)

Indicator : Net Long term equity investment in JV accounted for using equity method
Field : lt_invest_eqty_meth_net_impair_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
As per IND AS 28 - ’Investment in Associate and Joint Venture’, any investment in an entity which falls under the
definition of an joint venture shall be recorded in the financial statement as per equity method of accounting with
some exemption from applying equity method.Under equity method of accounting,investment is initially recog-
nised at cost and adjusted thereafter for the post-acquisition change in the investor s share of the investee s net
assets.Distributions received from an investee reduce the carrying amount of the investment.However investment in
joint venture was accounted for using proportionate consolidation method(i.e. parent entity financial also includes
its share in JV s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP scenario. IND AS 1
requires to present investment accounted using equity method( i.e. associates and joint ventures) as seperate line
item outside Financial assets on the face of a company s standalone balance sheet or in the notes.
This data field captures investment in equity instruments and long term interest(i.e. debt securities,preference
shares etc.) in joint venture accounted for using equity method after deducting any impairment and share of loss in
joint venture and in which company intended to be invested for not less than 12 month from the balance sheet date.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1762 G ROSS L ONG TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Gross Long term equity investment in JV accounted for using equity method
Field : lt_invest_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM I NVESTMENT IN DEBT SECURITIES ( IN THE NATURE OF EQUITY ) OF JV 1763

Table : Annual Financial Statements (IND-AS)

Indicator : Long term Investment in debt securities (in the nature of equity) of JV
Field : lt_invest_debt_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1764 L ONG TERM I NVESTMENT IN PREF. SHARE ( IN NATURE OF EQUITY ) OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Long term Investment in pref. share (in nature of equity) of JV
Field : lt_invest_pref_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : A LLOWANCE FOR IMPAIRMENT ON LONG TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING
EQUITY METHOD 1765

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Allowance for impairment on long term equity investment in JV accounted
for using equity method
Field : impair_lt_invest_eqty_meth_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1766 N ON - CURRENT F INANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current Financial assets
Field : non_curr_fin_asst
Data Type : Number
Unit : Currency
Description:
Non-current financial assets are a part of the Non-current assets of a company.It comprises of non-current i.e.
expected to be settled after 12 month from the balance sheet date and financial nature.
As per IND AS 32 financial asset is any asset that is::
a.) cash;
b.) an equity instrument of another entity;For example:- Investment in equity share instrument of other entities.
c.) a contractual right: (i) to receive cash or another financial asset from another entity; For example:-Trade
receivable (ii) to exchange financial assets or financial liabilities with another entity under conditions that are
potentially favourable to the entity; or
d.) a contract that will or may be settled in the entity s own equity instruments and is: (i) a non-derivative for
which the entity is or may be obliged to receive a variable number of the entity s own equity instruments; or (ii) a
derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset
for a fixed number of the entity s own equity instruments. For this purpose the entity s own equity instruments do
not include puttable financial instruments classified as equity instruments.
This field captures the following financial assets which is expected to be realised after 12 month from the balance
sheet date.
• Long term financial investments (excl equity method accounted invest)
• Long term trade receivables
• Long term loans and advances by finance companies
• Long term loans
• Other non-current Financial assets
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL INVESTMENTS ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1767

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial investments (excl equity method accounted invest)
Field : lt_fin_invest_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
As per IND AS companies need to report the investment in following manner:
• As per Ind AS 107 the carrying amounts of each investments under the scope of Ind AS 109 shall be disclosed
either in the balance sheet or in the notes under the categories of amortised cost,fair value through profit or
loss,fair value through other comprehensive income.
• IND AS schedule III requires under each categorization mentioned above,nature based classification( for
e.g.,Investment in equity Instruments,Investments in preference Shares, etc.)
• IND AS schedule III also requires under each nature-based classification mentioned above, grouping based
on the relationship of bodies corporate (viz., subsidiaries, associates, joint ventures, and structured entities)
This field comprises of following gross investments (gross of impairment) which are not accounted for using equity
method and in which company intended to be invested for not less than 12 month from the balance sheet date:
a) Long term investment in equity shares (excl equity method accounted invest)
b) Long term investment in preference shares (excl equity method accounted invest)
c) Long term investment in debt instruments (excl equity method accounted invest)
d) Long term investment in mutual funds
e) Long term investment in approved securities (for slr and other statutory requirement)
f) Long term investment in assisted companies
g) Other long term financial investment
As per IND AS 28 investment in associate and joint venture shall be recorded in the financial statement as per
equity method of accounting with some exemption from applying equity method.Apart from these investments,
investments mentioned above are captured in this field.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1768 L ONG TERM INVESTMENT IN EQUITY SHARES ( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares (excl equity method accounted invest)
Field : lt_invest_eqty_shares_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through
Other Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested not less than 12 month from the balance sheet date.
This field comprises of following gross investments (gross of impairment) which are not accounted for using equity
method and in which company intended to be invested for not less than 12 month from the balance sheet date:
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.For example:-Asian
paints ltd. has reported its investment in the notes without categorising it in its annual report of 2016-17 at page no.
231.Torrent Power Ltd. reported investment in unconsolidated associates at cost in consolidated financial statement
of 2016-17.We have captured the investments only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF GROUP / RELATED COMPANIES ( EXCL EQUITY METHOD
ACCOUNTED INVEST ) 1769

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of group/related companies (excl equity
method accounted invest)
Field : lt_invest_eqty_shares_gp_cos_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Companies are required to report their investments in group and related companies in their consolidated financial
statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated.Investment of equity shares in unconsolidated
subsidiaries is to be presented as investments under financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at FVTPL or FVTOCI.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method of accounting and in which company intended to be invested for not less than 12 month from the balance
sheet date.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1770 L ONG TERM INVESTMENT IN EQUITY SHARES OF UNCONSOLIDATED SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of unconsolidated subsidiaries
Field : lt_invest_eqty_shares_uncons_subsi
Data Type : Number
Unit : Currency
Description:
Companies are required to consolidate the financial statement of subsidiaries as per the requirement of relevant
IND AS.However in case of some types of companies(investment entities) and under some conditions, some or all
subsidiaries need not be consolidated.Investment of equity shares in unconsolidated subsidiaries is to be presented
as investments under financial assets and captured by us in this field.
This field is total of investment in equity shares of unconsolidated subsidiaries measured as per IND AS 109(i.e.
measured at FVTPL, measured at FVTOCI etc.) and in which company intended to be invested for not less than 12
month from the balance sheet date.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.For example:-Asian
paints ltd. has reported its investment in the notes without categorising it in its annual report of 2016-17 at page
no.231.Torrent Power Ltd. reported investment in subsidiary at cost in consolidated financial statement of 2016-
17.We captured the investments only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED INVEST
1771
)

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of associates(excl equity method accounted
invest)
Field : lt_invest_eqty_shares_assoc_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through
Other Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for not less than 12 month from the balance sheet date.
This field is total of investment in equity shares of associates measured as per IND AS 109(i.e. measured at FVTPL,
measured at FVTOCI etc.).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.For example:-Asian
paints ltd. has reported its investment in the notes without categorising it in its annual report of 2016-17 at page no.
231.Torrent Power Ltd. reported investment in unconsolidated associates at cost in consolidated financial statement
of 2016-17.We have captured the investments only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1772 L ONG TERM INVESTMENT IN EQUITY SHARES OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of JV(excl equity method accounted invest)
Field : lt_invest_eqty_shares_jv_excl_eqty_meth
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF OTHER RELATED ENTITIES 1773

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of other related entities
Field : lt_invest_eqty_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1774 L ONG TERM INVESTMENT IN EQUITY SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of other than group/related companies
Field : lt_invest_oth_equity
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in equity shares of companies other than its
group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1775

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares (excl equity method accounted invest)
Field : lt_invest_pref_shares
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and other than
group companies.Long term investment is a investment in which company intended to be invested for more than
12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Long term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture combined equity and debt component in investment of preference share in this field.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF GROUP / RELATED COMPANIES ( EXCL EQUITY METHOD
1776 ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of group/related companies (excl
equity method accounted invest)
Field : lt_invest_pref_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and in which
company intended to be invested for more than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for more than 12 month from the balance sheet date.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF UNCONSOLIDATED SUBSIDIARIES 1777

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of unconsolidated subsidiaries
Field : lt_invest_pref_shares_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries
as per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and
under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in preference shares of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for more than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in preference shares of subsidiaries measured at cost
and as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for more than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture total of equity and debt component in investment of preference share in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED
1778 INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of associates(excl equity method
accounted invest)
Field : lt_invest_pref_shares_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following ways in their consolidated financial statement as per the
requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1779

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of JV(excl equity method accounted
invest)
Field : lt_invest_pref_shares_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

ProwessIQ April 15, 2019

1780 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST )

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF OTHER RELATED ENTITIES 1781

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of other related entities
Field : lt_invest_pref_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1782 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of other than group/related companies
Field : lt_invest_oth_pref
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in preference shares of companies other than
its group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1783

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments (excl equity method accounted invest)
Field : lt_invest_all_debt_instru
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument.The debt instruments include those issued
by the government (dated securities and t-bills), local bodies and non-government entities (mainly debentures
issued by group companies and other companies).Long term investment is a investment in which company intended
to be invested for more than 12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Long term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture combined equity and debt component in invest-
ment of debt instrument in this field.

ProwessIQ April 15, 2019

 L ONG TERM INVEST IN DEBT INSTRUMENTS / DEBENTURE ( EXCL EQUITY METHOD ACCOUNTED INVEST )
1784 OTHER THAN GOVERNMENT DEBENTURES AND BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term invest in debt instruments / debenture (excl equity method accounted
invest) other than government debentures and bonds
Field : lt_invest_debt_instru_excl_govt_bonds
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in debt instruments such as debentures,
bonds, secured premium notes, commercial paper, warrants, etc issued by non-government entities. Investment in
debt securities of both group companies and other companies is included here. Long term investments are those
which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF GROUP / RELATED COMPANIES ( EXCL EQUITY METHOD
ACCOUNTED INVEST ) 1785

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of group/related companies (excl equity
method accounted invest)
Field : lt_invest_debt_instru_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument of group companies and in which
company intended to be invested for more than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for more than 12 month from the balance sheet date.

ProwessIQ April 15, 2019

1786 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF UNCONSOLIDATED SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of unconsolidated subsidiaries
Field : lt_invest_debt_instru_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries as
per the requirement of relevant IND AS.However in case of some types ofcompanies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in debt instrument of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for more than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in debt instrument of subsidiaries measured at cost and
as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for more than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture total of equity and debt component in investment
of debt instrument in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED
INVEST ) 1787

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of associates(excl equity method
accounted invest)
Field : lt_invest_debt_instru_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in debt instrument of associates in following ways in their consolidated financial
statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1788 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of JV(excl equity method accounted
invest)
Field : lt_invest_debt_instru_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in debt instrument of joint venture under IND AS scenario in following ways in
their consolidated financial statement as per the requirement of IND AS 28 "Investments in Associates and Joint
Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1789

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1790 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of other related entities
Field : lt_invest_debt_instru_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER THAN GROUP / RELATED COMPANIES 1791

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of other than group/related companies
Field : lt_invest_oth_debt_instru
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in debt instruments of companies other than
its group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1792 L ONG TERM INVESTMENT IN BONDS AND SECURITIES OF GOVERNMENT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in bonds and securities of government and local bodies
Field : lt_invest_debt_instru_govt_bond
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by the company in the debt instruments issued by
the government. This includes all levels of government namely, central, state and local. Long term investments are
those that are not expected to mature within 12 months from the date of the balance sheet.
Long term investment in bonds and securities of government and local bodies includes bonds issued by the RBI
such as RBI relief bonds, special bearer bonds and national defence bonds. Special fertiliser bonds issued to
fertiliser companies by the government are also reported in this data field even if the company reports the same as
part of its current assets.
However, this data field excludes the investments made in approved securities, such as SLR investments by banks.
This is because they are captured separately in Prowess.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DATED SECURITIES OF GOVT 1793

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in dated securities of govt
Field : lt_invest_dated_securities_govt_tbills
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by the company in dated securities and t-bills issued
by the government. The maturity period of such securities is more that 12 months.
Treasury bills or T-bills, which are money market instruments, are short term debt instruments issued by the gov-
ernment of India. They are presently issued in three tenors, namely, 91 days, 182 days and 364 days. Treasury
bills are zero coupon securities and pay no interest. They are issued at a discount and redeemed at the face value at
maturity.
Dated Government securities are long term securities and carry a fixed or floating coupon (interest rate) which is
paid on the face value, payable at fixed time periods (usually half-yearly). The tenor of dated securities can be up
to 30 years. When the residual tenure or the balance tenure of the dated security in which the company has invested
is more than 12 months, the security is included in this data field.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1794 L ONG TERM INVESTMENT IN OTHER SECURITIES OF GOVT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in other securities of govt and local bodies
Field : lt_invest_other_securities_govt_lbodies
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by a company in other debt securities issued by the
government and local bodies. The maturity period of such securities is more that 12 months.
The other securities issued by the government and local bodies include government securities, government bonds,
National savings certificates (NSC), Indira Vikas Patra (IVP) certificates, etc.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS 1795

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds
Field : lt_invest_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes. Investment
made in mutual fund schemes of group companies and other companies is included here. Long term investments
are those which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘Less: provision for impairment
/ diminution in value of long term financial investments’.
Mutual fund can be categorised into equity oriented mutual fund or debt mutual fund and then measured at fair
value through profit or loss, fair value through other comprehensive income . Majorly investment in mutual fund
is classified as FVTPL since there are no contractually specified cash flows arise in case of equity oriented mutual
fund and the amount receivable by the holder on redemption or sale shall be based on the fair value of the underlying
investments held by the fund in equity instruments or debt instrument hence the SPPI (solely payment of principal
& interest) criterion is not met.However investment in the debt mutual fund could qualify for classification into the
’amortised cost’ category. This classification is based on a detailed analysis of facts and circumstances, including
’looking through’ to the underlying investments made by the mutual fund plan and a restriction on the fund’s ability
to buy/sell/trade investments. In the absence of such restriction FVTPL treatment would be required.
In case of companies do not disclose the investment categories (i.e. FVTPL, FVTOCI or Amortised cost) in notes
of investment ,we refer financial instrument disclosure and identify the category of investment only in case when
it is apparently identifiable.When we are unable to ascertain the investment categories, we capture the investment
only in this field.

ProwessIQ April 15, 2019

1796 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of group/related companies
Field : lt_invest_mfs_of_gp
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes run by
an asset management company belonging to its ownership group. Long term investments are those which are not
expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF SUBSIDIARIES 1797

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of subsidiaries
Field : lt_invest_mfs_subsi
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1798 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of associates
Field : lt_invest_mfs_assoc
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF JV 1799

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of JV
Field : lt_invest_mfs_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1800 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of other related entities
Field : lt_invest_mfs_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF OTHER THAN GROUP / RELATED COMPANIES 1801

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of other than group/related companies
Field : lt_invest_oth_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes, other than
those run by an asset management company belonging to its ownership group. Long term investments are those
which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1802 L ONG TERM INVESTMENT IN APPROVED SECURITIES ( FOR SLR AND OTHER STATUTORY REQUIREMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in approved securities (for slr and other statutory
requirement)
Field : lt_invest_approved_sec
Data Type : Number
Unit : Currency
Description:
Approved securities are defined in Section 5(a) of the Banking Regulation Act, 1949, as those securities which
trustees are allowed to invest in and securities authorised as approved securities by the Central government as per
the Indian Trusts Act, 1882. The Reserve Bank of India (RBI) notifies such a list of ’approved securities’, which is
revised from time to time.
Such a list of approved securities applies not only to trusts, but also to banks and financial institutions. Banks are
supposed to adhere to Statutory Liquidity Ratio (SLR) norms laid down by the RBI, whereby they are required to
maintain a certain percentage of their assets in liquid form, in the form of gold or approved securities.
This data field captures investments in approved securities made by a company (essentially banks and financial
institutions) under such a requirement, which are long term in nature. Long term investments are defined as those
which a company is expected to hold for a period of more than 12 months.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN ASSISTED COMPANIES 1803

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in assisted companies
Field : lt_invest_assisted_cos
Data Type : Number
Unit : Currency
Description:
This data field is relevant to development financial institutions (DFIs). It captures the value of their long term
investments in companies that are beneficiaries of their financial assistance, i.e. assisted companies.
Development Financial Institutions (DFIs) are institutions promoted or assisted by the government in order to
provide development finance to one or more sectors or sub-sectors of the economy. They endeavour to provide
financial assistance to companies that otherwise find it difficult to gain access to funding. Their relationship with
borrowers is of a continuing nature, such that a DFI is more like a partner rather than a mere financier.
DFIs provide finance and assistance for certain activities or to certain sectors of the economy, where the risks may
be higher than that what the conventional financial system is willing to bear. DFIs also help stimulate equity and
debt markets by selling their own stocks and bonds, by helping the assisted enterprises float their securities and by
selling from their own portfolio of investments.
Since the mid-1990s, however, the Indian banking system underwent reforms. Consequently, banks became more
diversified and were equipped to manage all kinds of risks. They were encouraged to extend high risk finance
with the support of the Central government, with a view to distribute risks. Since banks are able to raise finance
at lower cost, DFIs were unable to face the competition posed by them. These factors gradually resulted in lower
dependence on DFIs as exclusive providers of development finance. Some erstwhile DFIs like IDBI and ICICI
eventually became universal banks in order to lower their cost of funds and to remain competitive in the term
lending market. Hence, not a single company (on Prowess) has been found to have reported ’investment in assisted
companies’ since the year 2010-11, as compared to ten companies in 1994-95.
DFIs usually report finance provided to companies in need of financial assistance in their Annual Reports as ’assis-
tance to industrial units’, ’loans to industrial concerns’, ’stocks, shares, bonds & debentures of industrial concerns’
and the like.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Therefore, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding 12
months, it is classified as a long term investment. This data field captures such long term investments in assisted
companies.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1804 OTHER LONG TERM FINANCIAL INVESTMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term financial investment
Field : lt_invest_oth_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN OWN DEBENTURES AND SECURITIES 1805

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in own debentures and securities
Field : lt_invest_own_sec_deb
Data Type : Number
Unit : Currency
Description:
Companies may, at times, purchase securities issued by them. This happens in the case of debentures / bonds
issued by the com pany. A company may buy such bonds from the market before their redemption if such bonds
for example are issued at an interes t rate that is high compared to the company’s perception of the interest rates in
the future. This data field captures the co mpany’s investment into its own securities, if any. The value of investment
is reported gross of diminution in value of investments. In other words, if companies report investme nts the net
amount after deducting provision for diminution in value of investment then CMIE reports the gross amount in
this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of long term
investments.
The data for long term investments in own debentures and securities is available in Prowess only from the financial
year ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all
companies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

ProwessIQ April 15, 2019

1806 L ONG TERM INVESTMENT IN SHARE AND DEBENTURE APPLICATION MONEY ( PENDING ALLOTMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in share and debenture application money (pending
allotment)
Field : lt_invest_share_deb_appl_money
Data Type : Number
Unit : Currency
Description:
This data field captures the amounts that a company has spent towards application monies in securities like shares
and debentures, but which have not yet been allotted, i.e. the allotment thereof was pending as on the balance
sheet date. It captures such investments made that are long term in nature. Since the amount has been paid with
the intention of making an investment, it is recorded accordingly and not under loans & advances. This field is
used to capture long term investments in the application monies of shares, debentures and other securities, pending
allotment.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding 12
months, it is classified as a long term investment. Long term investment in share and debenture application money
(pending allotment) essentially means that the underlying securities are not expected to be allotted within a period
of 12 months from the balance sheet date under purview.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN SHARE & DEBENTURE APPL . MONEY ( PENDING ALLOTMENT ) FROM
GROUP / RELATED CO ./ RELATED PARTIES 1807

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in share & debenture appl. money (pending allotment) from
group/related co./related parties
Field : lt_invest_share_deb_appl_money_group
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1808 L ONG TERM INVESTMENT IN THE CAPITAL OF PARTNERSHIP FIRMS , AOP, BOI .

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in the capital of partnership firms, aop, boi.
Field : lt_invest_cap_of_partnership_aop_boi
Data Type : Number
Unit : Currency
Description:
A company is recognised as an artificial person. However, it is also a separate legal entity, and can enter into
contracts. However, the objects of its Memorandum and Articles of Association should permit it to enter into
partnerships. Hence, it is possible for a company to become a partner in a partnership firm by contributing to its
capital.
Where a company brings in a certain amount towards capital in a partnership firm, it is shown by such a company as
an investment in the capital of such a partnership firm. Similarly, investments made in the capital of joint ventures
(firm), association of persons (AOPs) and body of individuals (BOIs) is also captured in this data field.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures the value of long term investments
made in the capital of partnership firms, AOPs and BOIs, which are expected to be held for a period exceeding 12
months from any given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT OF UN - UTILISED MONIES OF ISSUE 1809

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment of un-utilised monies of issue
Field : lt_invest_unutilised_issue_money
Data Type : Number
Unit : Currency
Description:
Companies raise capital for specific purposes. They can raise cash either through issue of share capital or issue
of debt instruments, or through borrowings. Sometimes, the amount so raised is so large that the whole amount
might not be required to be utilised all at once. In such a case, it makes sense for the company to deploy such funds
towards earning some return, so as to reduce the effective cost of borrowing funds. Such an investment made from
the unutilised monies of an issue to raise capital, is captured in this data field.
As per Part I of Schedule VI to the Companies Act, 1956, the balance of unutilised monies raised by issue, which
are invested elsewhere has to be separately disclosed in the financial statements.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures the value of long term investments of
unutilised monies of issues of capital, which are expected to be held for a period exceeding 12 months from any
given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1810 L ONG TERM MISCELLANEOUS INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term miscellaneous investments
Field : lt_misc_invest
Data Type : Number
Unit : Currency
Description:
The data field "Long term investments in others" is residual in nature. It captures a company’s long term invest-
ments in investment avenues other than equity shares, preference shares, debt instruments, mutual funds, approved
securities, and investments made by way of assistance. Such ’investment in others’ is divided into categories like
investments made in own debentures & securities, investments in share application money pending allotment, im-
movable properties, capital of partnership firm, associations of persons and bodies of individials, and investment in
un-utilised monies of share issues. It also includes investments in schemes like National Savings Certificate (NSC),
Kisan Vikas Patra (KVP), etc.
This data field captures companies’ long term miscellaneous investments, which includes investments in the afore-
mentioned schemes, viz. NSC, KVP, pass through certificates (PTC), certificates of deposits (COD) and the like.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures such long term investments in various
schemes, which a company intends to hold for a period exceeding 12 months from any given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

OF WHICH : LONG TERM INVESTMENTS IN CERTIFICATE OF DEPOSITS 1811

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: long term investments in certificate of deposits
Field : lt_invest_certif_deposits
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L ESS : ADJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS ( EXCL EQUITY
1812 METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Less: adjustment to the carrying amount of long term financial investments (excl
equity method accounted invest)
Field : prov_dimun_lt_fin_invest_excl_eqty_meth
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS IN GROUP / RELATED
COMPANIES ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 1813

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of long term financial investments in
group/related companies (excl equity method accounted invest)
Field : prov_dimun_lt_fin_invest_gp_cos_excl_eqty_meth
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1814
A DJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS IN OTHER COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of long term financial investments in other
companies
Field : prov_dimun_lt_fin_invest_oth_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL INVESTMENTS 1815

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial investments
Field : lt_fin_invest
Data Type : Number
Unit : Currency
Description:
As per IND AS companies need to report the investment in following manner:
• As per Ind AS 107 the carrying amounts of each investments under the scope of Ind AS 109 shall be disclosed
either in the balance sheet or in the notes under the categories of amortised cost,fair value through profit or
loss,fair value through other comprehensive income.
• IND AS schedule III requires under each categorization mentioned above,nature based classification( for
e.g.,Investment in equity Instruments,Investments in preference Shares, etc.)
• IND AS schedule III also requires under each nature-based classification mentioned above, grouping based
on the relationship of bodies corporate (viz., subsidiaries, associates, joint ventures, and structured entities)
This field comprises of followings investments :
a) Long term investment in equity shares
b) Long term investment in preference shares
c) Long term investment in debt instruments
d) Long term investment in mutual funds
e) Long term investment in approved securities (for slr and other statutory requirement)
f) Long term investment in assisted companies
g) Other long term financial investment
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1816 L ONG TERM INVESTMENT IN EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares
Field : lt_invest_equity_shares
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in equity shares. The investment made in
equity shares of group companies as well as other companies is included here. Long term investments are those
which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF GROUP / RELATED COMPANIES 1817

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of group/related companies
Field : lt_invest_equity_of_gp
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in equity shares of group companies. Long
term investments are those which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1818 L ONG TERM INVESTMENT IN EQUITY SHARES OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of subsidiaries
Field : lt_invest_eqty_shares_subsi
Data Type : Number
Unit : Currency
Description:
This field is total of investment in equity shares of subsidiaries measured at cost and as per IND AS 109(i.e.
measured at FVTPL, measured at FVTOCI).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
For example:-Asian paints ltd. has reported its investment in the notes without categorising it in its annual report
of 2016-17 at page no. 231.Meghmani Organics ltd. deviated from the requirement of IND AS and reported its
investment in equity shares of subsidiaries at page no 96.We captured investment in equity share of subsidiaries
only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF ASSOCIATES 1819

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of associates
Field : lt_invest_eqty_shares_assoc
Data Type : Number
Unit : Currency
Description:
This field is total of investment in equity shares of associates measured at cost and as per IND AS 109(i.e. measured
at FVTPL, measured at FVTOCI).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
For example:-Asian paints ltd. has reported its investment in the notes without categorising it in its annual report
of 2016-17 at page no. 231.Meghmani Organics ltd. deviated from the requirement of IND AS and reported its
investment in equity shares of associates at page no 96.We captured investment in equity share of associates only
in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1820 L ONG TERM INVESTMENT IN EQUITY SHARES OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of JV
Field : lt_invest_eqty_shares_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
This field is total of investment in equity shares of Joint Venture measured at cost and as per IND AS 109(i.e.
measured at FVTPL, measured at FVTOCI).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
For example:-Asian paints ltd. has reported its investment in the notes without categorising it in its annual report
of 2016-17 at page no. 231.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN EQUITY SHARES OF OTHER RELATED ENTITIES 1821

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of other related entities
Field : lt_invest_eqty_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1822 L ONG TERM INVESTMENT IN EQUITY SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in equity shares of other than group/related companies
Field : lt_invest_oth_equity
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in equity shares of companies other than its
group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES 1823

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares
Field : lt_invest_pref_shares
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and other than
group companies.Long term investment is a investment in which company intended to be invested for more than
12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Long term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture combined equity and debt component in investment of preference share in this field.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1824 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of group/related companies
Field : lt_invest_pref_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and in which
company intended to be invested for more than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for more than 12 month from the balance sheet date.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF SUBSIDIARIES 1825

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of subsidiaries
Field : lt_invest_pref_shares_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries
as per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and
under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in preference shares of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for more than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in preference shares of subsidiaries measured at cost
and as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for more than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture total of equity and debt component in investment of preference share in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1826 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of associates
Field : lt_invest_pref_shares_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following ways in their consolidated financial statement as per the
requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF JV 1827

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of JV
Field : lt_invest_pref_shares_jv
Data Type : Number
Unit : Currency
Description:

Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.

Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".

As per equity method of accounting

Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)

However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.

IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date.

IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement

at cost, or

in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)

This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.

In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.

This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).

The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

ProwessIQ April 15, 2019

1828 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF JV

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN PREFERENCE SHARES OF OTHER RELATED ENTITIES 1829

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of other related entities
Field : lt_invest_pref_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1830 L ONG TERM INVESTMENT IN PREFERENCE SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in preference shares of other than group/related companies
Field : lt_invest_oth_pref
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in preference shares of companies other than
its group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS 1831

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments
Field : lt_invest_all_debt_instru
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument.The debt instruments include those issued
by the government (dated securities and t-bills), local bodies and non-government entities (mainly debentures
issued by group companies and other companies).Long term investment is a investment in which company intended
to be invested for more than 12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Long term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture combined equity and debt component in invest-
ment of debt instrument in this field.

ProwessIQ April 15, 2019

 L ONG TERM IN DEBT INSTRUMENTS ( INCL . DEBENTURES ) OTHER THAN GOVERNMENT DEBENTURES AND
1832 BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term in debt instruments (incl. debentures) other than government
debentures and bonds
Field : lt_invest_debt_instru_excl_govt_bonds
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in debt instruments such as debentures,
bonds, secured premium notes, commercial paper, warrants, etc issued by non-government entities. Investment in
debt securities of both group companies and other companies is included here. Long term investments are those
which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF GROUP / RELATED COMPANIES 1833

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of group/related companies
Field : lt_invest_debt_instru_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument of group companies and in which
company intended to be invested for more than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for more than 12 month from the balance sheet date.

ProwessIQ April 15, 2019

1834 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of subsidiaries
Field : lt_invest_debt_instru_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries as
per the requirement of relevant IND AS.However in case of some types ofcompanies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in debt instrument of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for more than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in debt instrument of subsidiaries measured at cost and
as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for more than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture total of equity and debt component in investment
of debt instrument in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF ASSOCIATES 1835

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of associates
Field : lt_invest_debt_instru_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in debt instrument of associates in following ways in their consolidated financial
statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1836 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of JV
Field : lt_invest_debt_instru_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in debt instrument of joint venture under IND AS scenario in following ways in
their consolidated financial statement as per the requirement of IND AS 28 "Investments in Associates and Joint
Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for more than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for more than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF JV 1837

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1838 L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of other related entities
Field : lt_invest_debt_instru_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER THAN GROUP / RELATED COMPANIES 1839

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in debt instruments of other than group/related companies
Field : lt_invest_oth_debt_instru
Data Type : Number
Unit : Currency
Description:
This data field captures the long term investments made by a company in debt instruments of companies other than
its group companies. Long term investments are those which are not expected to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1840 L ONG TERM INVESTMENT IN BONDS AND SECURITIES OF GOVERNMENT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in bonds and securities of government and local bodies
Field : lt_invest_debt_instru_govt_bond
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by the company in the debt instruments issued by
the government. This includes all levels of government namely, central, state and local. Long term investments are
those that are not expected to mature within 12 months from the date of the balance sheet.
Long term investment in bonds and securities of government and local bodies includes bonds issued by the RBI
such as RBI relief bonds, special bearer bonds and national defence bonds. Special fertiliser bonds issued to
fertiliser companies by the government are also reported in this data field even if the company reports the same as
part of its current assets.
However, this data field excludes the investments made in approved securities, such as SLR investments by banks.
This is because they are captured separately in Prowess.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN DATED SECURITIES OF GOVT 1841

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in dated securities of govt
Field : lt_invest_dated_securities_govt_tbills
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by the company in dated securities and t-bills issued
by the government. The maturity period of such securities is more that 12 months.
Treasury bills or T-bills, which are money market instruments, are short term debt instruments issued by the gov-
ernment of India. They are presently issued in three tenors, namely, 91 days, 182 days and 364 days. Treasury
bills are zero coupon securities and pay no interest. They are issued at a discount and redeemed at the face value at
maturity.
Dated Government securities are long term securities and carry a fixed or floating coupon (interest rate) which is
paid on the face value, payable at fixed time periods (usually half-yearly). The tenor of dated securities can be up
to 30 years. When the residual tenure or the balance tenure of the dated security in which the company has invested
is more than 12 months, the security is included in this data field.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1842 L ONG TERM INVESTMENT IN OTHER SECURITIES OF GOVT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in other securities of govt and local bodies
Field : lt_invest_other_securities_govt_lbodies
Data Type : Number
Unit : Currency
Description:
This data field stores the value of long term investments made by a company in other debt securities issued by the
government and local bodies. The maturity period of such securities is more that 12 months.
The other securities issued by the government and local bodies include government securities, government bonds,
National savings certificates (NSC), Indira Vikas Patra (IVP) certificates, etc.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS 1843

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds
Field : lt_invest_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes. Investment
made in mutual fund schemes of group companies and other companies is included here. Long term investments
are those which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘Less: provision for impairment
/ diminution in value of long term financial investments’.
Mutual fund can be categorised into equity oriented mutual fund or debt mutual fund and then measured at fair
value through profit or loss, fair value through other comprehensive income . Majorly investment in mutual fund
is classified as FVTPL since there are no contractually specified cash flows arise in case of equity oriented mutual
fund and the amount receivable by the holder on redemption or sale shall be based on the fair value of the underlying
investments held by the fund in equity instruments or debt instrument hence the SPPI (solely payment of principal
& interest) criterion is not met.However investment in the debt mutual fund could qualify for classification into the
’amortised cost’ category. This classification is based on a detailed analysis of facts and circumstances, including
’looking through’ to the underlying investments made by the mutual fund plan and a restriction on the fund’s ability
to buy/sell/trade investments. In the absence of such restriction FVTPL treatment would be required.
In case of companies do not disclose the investment categories (i.e. FVTPL, FVTOCI or Amortised cost) in notes
of investment ,we refer financial instrument disclosure and identify the category of investment only in case when
it is apparently identifiable.When we are unable to ascertain the investment categories, we capture the investment
only in this field.

ProwessIQ April 15, 2019

1844 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of group/related companies
Field : lt_invest_mfs_of_gp
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes run by
an asset management company belonging to its ownership group. Long term investments are those which are not
expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF SUBSIDIARIES 1845

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of subsidiaries
Field : lt_invest_mfs_subsi
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1846 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of associates
Field : lt_invest_mfs_assoc
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF JV 1847

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of JV
Field : lt_invest_mfs_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1848 L ONG TERM INVESTMENT IN MUTUAL FUNDS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of other related entities
Field : lt_invest_mfs_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN MUTUAL FUNDS OF OTHER THAN GROUP / RELATED COMPANIES 1849

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in mutual funds of other than group/related companies
Field : lt_invest_oth_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in long term mutual fund schemes, other than
those run by an asset management company belonging to its ownership group. Long term investments are those
which are not expected to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of long term investments’.
The data for long term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for long term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

1850 L ONG TERM INVESTMENT IN APPROVED SECURITIES ( FOR SLR AND OTHER STATUTORY REQUIREMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in approved securities (for slr and other statutory
requirement)
Field : lt_invest_approved_sec
Data Type : Number
Unit : Currency
Description:
Approved securities are defined in Section 5(a) of the Banking Regulation Act, 1949, as those securities which
trustees are allowed to invest in and securities authorised as approved securities by the Central government as per
the Indian Trusts Act, 1882. The Reserve Bank of India (RBI) notifies such a list of ’approved securities’, which is
revised from time to time.
Such a list of approved securities applies not only to trusts, but also to banks and financial institutions. Banks are
supposed to adhere to Statutory Liquidity Ratio (SLR) norms laid down by the RBI, whereby they are required to
maintain a certain percentage of their assets in liquid form, in the form of gold or approved securities.
This data field captures investments in approved securities made by a company (essentially banks and financial
institutions) under such a requirement, which are long term in nature. Long term investments are defined as those
which a company is expected to hold for a period of more than 12 months.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN ASSISTED COMPANIES 1851

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in assisted companies
Field : lt_invest_assisted_cos
Data Type : Number
Unit : Currency
Description:
This data field is relevant to development financial institutions (DFIs). It captures the value of their long term
investments in companies that are beneficiaries of their financial assistance, i.e. assisted companies.
Development Financial Institutions (DFIs) are institutions promoted or assisted by the government in order to
provide development finance to one or more sectors or sub-sectors of the economy. They endeavour to provide
financial assistance to companies that otherwise find it difficult to gain access to funding. Their relationship with
borrowers is of a continuing nature, such that a DFI is more like a partner rather than a mere financier.
DFIs provide finance and assistance for certain activities or to certain sectors of the economy, where the risks may
be higher than that what the conventional financial system is willing to bear. DFIs also help stimulate equity and
debt markets by selling their own stocks and bonds, by helping the assisted enterprises float their securities and by
selling from their own portfolio of investments.
Since the mid-1990s, however, the Indian banking system underwent reforms. Consequently, banks became more
diversified and were equipped to manage all kinds of risks. They were encouraged to extend high risk finance
with the support of the Central government, with a view to distribute risks. Since banks are able to raise finance
at lower cost, DFIs were unable to face the competition posed by them. These factors gradually resulted in lower
dependence on DFIs as exclusive providers of development finance. Some erstwhile DFIs like IDBI and ICICI
eventually became universal banks in order to lower their cost of funds and to remain competitive in the term
lending market. Hence, not a single company (on Prowess) has been found to have reported ’investment in assisted
companies’ since the year 2010-11, as compared to ten companies in 1994-95.
DFIs usually report finance provided to companies in need of financial assistance in their Annual Reports as ’assis-
tance to industrial units’, ’loans to industrial concerns’, ’stocks, shares, bonds & debentures of industrial concerns’
and the like.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Therefore, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding 12
months, it is classified as a long term investment. This data field captures such long term investments in assisted
companies.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1852 OTHER LONG TERM FINANCIAL INVESTMENT

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term financial investment
Field : lt_invest_oth_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN OWN DEBENTURES AND SECURITIES 1853

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in own debentures and securities
Field : lt_invest_own_sec_deb
Data Type : Number
Unit : Currency
Description:
Companies may, at times, purchase securities issued by them. This happens in the case of debentures / bonds
issued by the com pany. A company may buy such bonds from the market before their redemption if such bonds
for example are issued at an interes t rate that is high compared to the company’s perception of the interest rates in
the future. This data field captures the co mpany’s investment into its own securities, if any. The value of investment
is reported gross of diminution in value of investments. In other words, if companies report investme nts the net
amount after deducting provision for diminution in value of investment then CMIE reports the gross amount in
this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of long term
investments.
The data for long term investments in own debentures and securities is available in Prowess only from the financial
year ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all
companies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

ProwessIQ April 15, 2019

1854 L ONG TERM INVESTMENT IN SHARE AND DEBENTURE APPLICATION MONEY ( PENDING ALLOTMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in share and debenture application money (pending
allotment)
Field : lt_invest_share_deb_appl_money
Data Type : Number
Unit : Currency
Description:
This data field captures the amounts that a company has spent towards application monies in securities like shares
and debentures, but which have not yet been allotted, i.e. the allotment thereof was pending as on the balance
sheet date. It captures such investments made that are long term in nature. Since the amount has been paid with
the intention of making an investment, it is recorded accordingly and not under loans & advances. This field is
used to capture long term investments in the application monies of shares, debentures and other securities, pending
allotment.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding 12
months, it is classified as a long term investment. Long term investment in share and debenture application money
(pending allotment) essentially means that the underlying securities are not expected to be allotted within a period
of 12 months from the balance sheet date under purview.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT IN SHARE & DEBENTURE APPL . MONEY ( PENDING ALLOTMENT ) FROM
GROUP / RELATED CO ./ RELATED PARTIES 1855

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in share & debenture appl. money (pending allotment) from
group/related co./related parties
Field : lt_invest_share_deb_appl_money_group
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1856 L ONG TERM INVESTMENT IN THE CAPITAL OF PARTNERSHIP FIRMS , AOP, BOI .

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment in the capital of partnership firms, aop, boi.
Field : lt_invest_cap_of_partnership_aop_boi
Data Type : Number
Unit : Currency
Description:
A company is recognised as an artificial person. However, it is also a separate legal entity, and can enter into
contracts. However, the objects of its Memorandum and Articles of Association should permit it to enter into
partnerships. Hence, it is possible for a company to become a partner in a partnership firm by contributing to its
capital.
Where a company brings in a certain amount towards capital in a partnership firm, it is shown by such a company as
an investment in the capital of such a partnership firm. Similarly, investments made in the capital of joint ventures
(firm), association of persons (AOPs) and body of individuals (BOIs) is also captured in this data field.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures the value of long term investments
made in the capital of partnership firms, AOPs and BOIs, which are expected to be held for a period exceeding 12
months from any given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM INVESTMENT OF UN - UTILISED MONIES OF ISSUE 1857

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment of un-utilised monies of issue
Field : lt_invest_unutilised_issue_money
Data Type : Number
Unit : Currency
Description:
Companies raise capital for specific purposes. They can raise cash either through issue of share capital or issue
of debt instruments, or through borrowings. Sometimes, the amount so raised is so large that the whole amount
might not be required to be utilised all at once. In such a case, it makes sense for the company to deploy such funds
towards earning some return, so as to reduce the effective cost of borrowing funds. Such an investment made from
the unutilised monies of an issue to raise capital, is captured in this data field.
As per Part I of Schedule VI to the Companies Act, 1956, the balance of unutilised monies raised by issue, which
are invested elsewhere has to be separately disclosed in the financial statements.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures the value of long term investments of
unutilised monies of issues of capital, which are expected to be held for a period exceeding 12 months from any
given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1858 L ONG TERM MISCELLANEOUS INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term miscellaneous investments
Field : lt_misc_invest
Data Type : Number
Unit : Currency
Description:
The data field "Long term investments in others" is residual in nature. It captures a company’s long term invest-
ments in investment avenues other than equity shares, preference shares, debt instruments, mutual funds, approved
securities, and investments made by way of assistance. Such ’investment in others’ is divided into categories like
investments made in own debentures & securities, investments in share application money pending allotment, im-
movable properties, capital of partnership firm, associations of persons and bodies of individials, and investment in
un-utilised monies of share issues. It also includes investments in schemes like National Savings Certificate (NSC),
Kisan Vikas Patra (KVP), etc.
This data field captures companies’ long term miscellaneous investments, which includes investments in the afore-
mentioned schemes, viz. NSC, KVP, pass through certificates (PTC), certificates of deposits (COD) and the like.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, investments can be classified on the
basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for a period exceeding
12 months, it is classified as a long term investment. This data field captures such long term investments in various
schemes, which a company intends to hold for a period exceeding 12 months from any given balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

OF WHICH : LONG TERM INVESTMENTS IN CERTIFICATE OF DEPOSITS 1859

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: long term investments in certificate of deposits
Field : lt_invest_certif_deposits
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1860 L ESS : ADJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Less: adjustment to the carrying amount of long term financial investments
Field : prov_dimun_lt_fin_invest
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS IN GROUP / RELATED
COMPANIES 1861

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of long term financial investments in
group/related companies
Field : prov_dimun_in_lt_invest_cumm_gp_cos
Data Type : Number
Unit : Currency
Description:
Investments are vulnerable to changes in value. Often, they can diminish in value.
Current investments are required to be valued at cost or fair value whichever is less and hence are automatically
adjusted for any decline in its value.
But long term investments are carried in the financial statements at cost.
Some companies are required to mark-to-market their investments. If upon doing so, they find that the value of their
long term investments has diminished as at the balance sheet date, then a provision is created for such a diminution
in the value of investment. The provision for diminution is made for each long term investment individually.
This data field captures total provision for diminution in the value of all long term investments in group companies
Such diminutions are deducted from the gross investment value and the balance sheet reflects a net investment
value in the investments data field.

ProwessIQ April 15, 2019

1862
A DJUSTMENT TO THE CARRYING AMOUNT OF LONG TERM FINANCIAL INVESTMENTS IN OTHER COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of long term financial investments in other
companies
Field : prov_dimun_lt_fin_invest_oth_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

B OOK VALUE OF LONG TERM QUOTED INVESTMENTS 1863

Table : Annual Financial Statements (IND-AS)

Indicator : Book value of long term quoted investments
Field : bv_of_quoted_lt_invest
Data Type : Number
Unit : Currency
Description:
Investment in shares, debt instruments and other units which have an official listing on any recognised stock exch-
nange are termed as quoted investments. Thus, quoted investments are those which are traded on any recognised
exchange have a quoted market price.
This data field captures the total book value of quoted investments by a company in shares, debt instruments &
units of group companies and other companies as well as government securities for the long term i.e. for a period
of more than 12 months.

ProwessIQ April 15, 2019

1864 M ARKET VALUE OF LONG TERM QUOTED INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Market value of long term quoted investments
Field : mkt_val_quoted_lt_invest
Data Type : Number
Unit : Currency
Description:
Since quoted investments are traded on a recognised exchnage, they have a visible market valuation.
This data field captures the total market value of all quoted investments by a company for the long term, i.e. for a
period of more than 12 months. The market value is an on the date of the balance sheet.
The market value of quoted investments is ideally the amount obtainable from the sale of an investment in an open
market.

April 15, 2019 ProwessIQ

B OOK VALUE OF LONG TERM UNQUOTED INVESTMENTS 1865

Table : Annual Financial Statements (IND-AS)

Indicator : Book value of long term unquoted investments
Field : bv_of_unquoted_lt_invest
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1866 L ONG TERM TRADE INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade investments
Field : lt_trade_invest
Data Type : Number
Unit : Currency
Description:
This data field stores the long term trade investments made by a company in shares or debentures of another
company. It means the residual tenure of the long term trade investments in which the company has invested is
more than 12-months.
Trade investments has not been defined under Revised Schedule VI or in Accounting Standards. In general par-
lance, it would mean investment made by a company in shares or debentures of another company to promote the
trade or business of the first company.

April 15, 2019 ProwessIQ

L ONG TERM NON - TRADE INVESTMENTS 1867

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-trade investments
Field : lt_non_trade_invest
Data Type : Number
Unit : Currency
Description:
This data field stores the non-trade investments with a maturity period of more than 12 months.
This disclosure is mandatory as per Schedule VI of the Companies act. The schedule classifies investments into
trade investment and other investment. These other investments are what is referred to as non-trade investments in
Prowess.
Companies act, however, does not define what exactly are trade and non-trade investments. Companies therefore
rely on general parlance for such classification.
In general parlance, trade investments would mean investment made by a company in shares or debentures of
another company to promote the trade or business of the first company.
Therefore, in general parlance, non-trade investments mean all those investments made by the company that are
not made as part of the business of the company. These are the investments made by the company for the purpose
of efficiently utilising surpluses generated from the business.
Non-trade investments generally exclude the investments made by the company into its business associates, sub-
sidiaries and other strategic business partners.

ProwessIQ April 15, 2019

1868 L ONG TERM INVESTMENT OUTSIDE INDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Long term investment outside india
Field : lt_invest_abroad
Data Type : Number
Unit : Currency
Description:
This data field captures the value of all of a company’s investments that have been made outside India, which
are long term in nature. In other words, it captures the value of a company’s overseas long term investments.
Long term investments are those which are expected to be held by a company for at least 12 months from any
given balance sheet date. Such overseas investments could be in the form of equity shares, preference shares,
debt instruments, mutual funds, and other investment such as immovable properties, capital in partnership firms,
investment in subsidiaries or in a joint venture, etc. It is an addendum information field.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to make a
clear demarcation between current and non-current portions of their assets and liabilities. Similarly, investments
can be classified on the basis of their tenure, into ’long term’ and ’short term’. Where an investment is to be held for
a period exceeding 12 months, it is classified as a long term investment. Although this is an addendum information
field, it features under the non-current assets section of financial information in Prowess. This field reports the
value of such long term investments held by a company, but which have been made in entities or investment
avenues outside India.

April 15, 2019 ProwessIQ

OF WHICH : L ONG TERM OVERSEAS INVESTMENTS IN GROUP / RELATED COMPANIES 1869

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Long term overseas investments in group/related companies
Field : lt_invest_abroad_gp
Data Type : Number
Unit : Currency
Description:
The book value of all long term investments in shares and bonds of group companies which are located outside
India are repor ted in this data field.

ProwessIQ April 15, 2019

1870 L ONG TERM I NVESTMENT LODGED AS SECURITY

Table : Annual Financial Statements (IND-AS)

Indicator : Long term Investment lodged as security
Field : lt_invest_lodged_as_guarantee
Data Type : Number
Unit : Currency
Description:
Secured loans are those which are backed by a security in terms of assets owned by a borrower. In other words, if the
borrower defaults on the payment of the principal and/or interest thereon, and is not expected to pay, then the lender
holds the authority to recover the amount due by liquidation such underlying assets. A company may have taken
loans/borrowings from banks/financial institutions/others. Such loans may be secured by way of mortgage/pledge
of fixed assets or hypothecation of goods or deposit of securities owned by the borrower.
In case a company that has borrowed funds has hypothecated its investments as security, the value of investments
so charged in favour of the lender is reported by borrowing companies in their balance sheet with a note to accounts
stating that these investments have been given as a security for loans taken. This data field captures the total value
of a company’s long term investments that have been lodged with lenders as security.
The revised schedule VI of the Companies Act, 1956 requires companies to categorise their assets and liabilities
into current and non-current sections, i.e. into short term and long term portions, respectively. Likewise, other
loans and advances can also be classified on the basis of their tenure, into ’long term’ and ’short term’. This data
field captures the value of those investments which a company has placed as a security with lenders, which are
expected to be held for at least 12 months from the balance sheet date.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards.

April 15, 2019 ProwessIQ

L ONG TERM TRADE RECEIVABLES 1871

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade receivables
Field : lt_trade_receivables
Data Type : Number
Unit : Currency
Description:
Trade receivables refer to amounts due to be received by a company on account of goods sold and/or services
rendered in the normal course of business. Prior to the revised schedule VI, trade receivables were known as
’sundry debtors’. The revised schedule VI not only involved the renaming of the term, but also slightly changed
the definition so that it now no longer includes amounts due on account of other contractual obligations. This data
field captures the value of a company’s long term trade receivables.
The Old Schedule VI required the separate presentation of debtors outstanding for a period exceeding six months
based on the ’date on which the bill/invoice was raised’. On the other hand, as per the Revised Schedule VI,
separate disclosure of ’trade receivables outstanding for a period exceeding six months’ is calculated with respect
to the date on which a bill/invoice becomes due for payment.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s trade receivables can be
classified on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accord-
ingly, where a trade receivable is expected to remain outstanding for a period exceeding 12 months from the balance
sheet date, it is classified as being long term in nature. This data field captures such long term trade receivables.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. It is likely to arise only in the case of non-banking financial institutions, since banks are not expected to
adhere to the revised schedule VI.
This data field represents a broad classification which can be sub-classified into the following:-
• Long term trade receivables - secured, considered good
• Long term trade receivables - unsecured, considered good
• Long term trade receivables - doubtful

ProwessIQ April 15, 2019

1872 L ONG TERM TRADE RECEIVABLES - SECURED , CONSIDERED GOOD

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade receivables- secured, considered good
Field : lt_trade_recv_sec_cons_good
Data Type : Number
Unit : Currency
Description:
This data field is one of the child indicators under the data field ’long term trade receivables’. It captures the value of
a company’s long term trade receivables which are secured and are considered good, in terms of credit-worthiness,
i.e. there is no perceived risk of default with respect to this class of receivables.
Trade receivables refer to amounts due to be received by a company on account of goods sold and/or services
rendered in the normal course of business. Prior to the revised schedule VI, trade receivables were known as
’sundry debtors’. The revised schedule VI not only requires the renaming of the term, but has also slightly changed
the definition/scope of the term so that it now no longer includes amounts due on account of other contractual
obligations.
The revised schedule VI requires long term trade receivables to be sub-classified as follows:-
• Long term trade receivables - secured, considered good
• Long term trade receivables - unsecured, considered good
• Long term trade receivables - doubtful
Secured trade receivables are those which are backed by a charge on assets owned by the borrower, which can be
liquidated by the lender in order to recover the amount due. This data field captures the value of long term trade
receivables which are secured, and which are considered good.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s trade receivables can be
classified on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accord-
ingly, where a trade receivable is expected to remain outstanding for a period exceeding 12 months from the balance
sheet date, it is classified as being long term in nature. This data field captures such long term trade receivables.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. Such a classification in terms of current and non-current is likely to arise only in the case of non-banking
financial institutions, since banks are not expected to adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM TRADE RECEIVABLES - UNSECURED , CONSIDERED GOOD 1873

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade receivables- unsecured, considered good
Field : lt_trade_recv_unsec_cons_good
Data Type : Number
Unit : Currency
Description:
This data field is one of the child indicators under the data field ’long term trade receivables’. It captures the value
of a company’s long term trade receivables which are unsecured in nature, but are considered good, in terms of
credit-worthiness, i.e. there is no perceived risk of default with respect to this class of receivables.
From the point of view of any company, trade receivables refer to amounts that are due to be received by it on
account of goods sold and/or services rendered in the normal course of business. Prior to the revised schedule VI,
trade receivables were known as ’sundry debtors’. The revised schedule VI not only required the renaming of the
term, but also invoked a slight change in the definition/scope of the term so that it now no longer includes amounts
due on account of other contractual obligations.
As per the revised schedule VI, a company’s long term trade receivables are required to be sub-classified into the
following:-
• Long term trade receivables - secured, considered good
• Long term trade receivables - unsecured, considered good
• Long term trade receivables - doubtful
Secured trade receivables are those which are backed by a charge on assets owned by the borrower, which can be
liquidated by the lender in order to recover the amount due. On the other hand, unsecured trade receivables are not
backed by any asset, thereby not giving the lender a surety or a back up to recover dues. This data field captures the
value of long term trade receivables which inspite of being unsecured in nature, are nevertheless considered good.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s trade receivables can be
classified on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accord-
ingly, where a trade receivable is expected to remain outstanding for a period exceeding 12 months from the balance
sheet date, it is classified as being long term in nature. This data field captures such long term trade receivables.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. Such a classification in terms of current and non-current is likely to arise only in the case of non-banking
financial institutions, since banks are not expected to adhere to the revised schedule VI.

ProwessIQ April 15, 2019

1874 L ONG TERM TRADE RECEIVABLES - DOUBTFUL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade receivables- doubtful
Field : lt_trade_recv_doubtful
Data Type : Number
Unit : Currency
Description:
From the point of view of any company, ’trade receivables’ refer to amounts that are due to be received by it on
account of goods sold and/or services rendered in the normal course of business. Prior to the revised schedule VI,
trade receivables were known as ’sundry debtors’. The revised schedule VI not only required the renaming of the
term, but also invoked a slight change in the definition/scope of the term so that it now no longer includes amounts
due on account of other contractual obligations.
As per the revised schedule VI of the Companies Act, 1956, a company’s long term trade receivables are required
to be sub-classified as follows:-
• Long term trade receivables - secured, considered good
• Long term trade receivables - unsecured, considered good
• Long term trade receivables - doubtful
This data field captures the value of a company’s long term trade receivables, whether secured or unsecured, which
are considered doubtful in terms of credit-worthiness, i.e. there is a perception of a high risk of default with respect
to this class of receivables. In other words, it is that class of a company’s trade receivables for which a company
has braced itself to expect a substantial extent or a complete default.
As per the guidelines of the revised Schedule VI of the Companies Act, 1956, companies are required to classify
their assets and liabilities into non-current and current portions. Similarly, a company’s trade receivables can be
classified on the basis of their tenure, into ’long term’ (non-current) and ’short term’ (current) portions. Accord-
ingly, where a trade receivable is expected to remain outstanding for a period exceeding 12 months from the balance
sheet date, it is classified as being long term in nature. This data field captures such long term trade receivables.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is usually available from the financial year 2011-12
onwards. Such a classification in terms of current and non-current is likely to arise only in the case of non-banking
financial institutions, since banks are not expected to adhere to the revised schedule VI.

April 15, 2019 ProwessIQ

L ONG TERM TRADE RECEIVABLES OUTSTANDING FROM KEY MANAGEMENT PERSONNEL (KMP) AND
ENTITIES IN WHICH KMP ARE INTERESTED 1875

Table : Annual Financial Statements (IND-AS)

Indicator : Long term trade receivables outstanding from key management personnel(KMP)
and entities in which KMP are interested
Field : lt_trade_recv_outsdg_kmp_ent
Data Type : Number
Unit : Currency
Description:
This data field is an addendum information of assets.
The revised schedule VI requires companies to classify assets and liabilities as current and non-current. If there is
a trade receivable not meeting the criteria of current asset as per the definition in the revised schedule VI, it has to
be presented under long term trade receivables.
Additionally, companies are required to separately state the amount of receivables due from directors or other
officers of company or debts due by firms or private companies in which director is a partner or a director or a
member.
The long term portion of the receivables due from directors or other officers of a company or debts due by firms or
private companies in which director is a partner or a director or a member, is captured in this data field.

ProwessIQ April 15, 2019

1876 OF WHICH : L ONG TERM RETENTION MONEY HELD BY CUSTOMERS

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Long term retention money held by customers
Field : ltsd_retention_money_held_customer
Data Type : Number
Unit : Currency
Description:
A sum of money withheld; especially (part) payment for goods or work kept back until such time as a contract is
fulfilled to the satisfaction of the payer.For example, when a manufacturing business purchases production machin-
ery from a supplier, they might withhold some percentage of payment due as retention money until the machines
are successfully installed and operational.
This field captures non current portion of retention deposit held by the customers and due to company at the balance
sheet date. Company reports the retention deposit either in trade receivable or other financial assets. Retention
deposit reported by companies in trade receivable is reflected in this data field. Retention deposit reported in other
financial assets apparently due from customer is, as a practice of normalisation, captured in this data field.

April 15, 2019 ProwessIQ

L ONG TERM LOANS AND ADVANCES BY FINANCE COMPANIES 1877

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans and advances by finance companies
Field : lt_loan_advance_nbfcs
Data Type : Number
Unit : Currency
Description:
Loans and advances given by banks, financial institutions, non-banking finance companies, housing finance com-
panies and other financial services companies is captured in this data field. It is the sum total of all kinds of loans
and advances made by finance companies. This data field is applicable only for finance companies and loans and
advances provided by non-finance companies is not included here.
Only the non-current portion of loans and advances is captured here. This is that portion which is not expected to
mature within 12 months from the balance sheet date.

ProwessIQ April 15, 2019

1878 L ONG TERM LOANS BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans by finance companies
Field : long_term_loan_advances
Data Type : Number
Unit : Currency
Description:
Term loans are loans from a bank for a specific amount that is repaid in regular installments over a set period of
time. Such loans usually mature between one and 10 years.
The total outstanding amount of term loans given by financial services companies like banks, non-banking finance
companies are captured in this data field. It includes housing loans. Loans given by non-finance companies are not
included here. Further, only long term loans are included in this data field, i.e. loans that are scheduled to mature
only after 12 months from the balance sheet date.

April 15, 2019 ProwessIQ

L ONG TERM HOUSING LOANS BY FINANCE COMPANIES 1879

Table : Annual Financial Statements (IND-AS)

Indicator : Long term housing loans by finance companies
Field : lt_housing_loan
Data Type : Number
Unit : Currency
Description:
Advances given for acquiring a house or development of housing projects, are termed as housing loans. Housing
loans are a part of long term loans.
The total outstanding amount of housing loans given by banks, financial institutions, non-banking finance compa-
nies, housing finance companies and other financial services companies are reported in this data field. It includes
all kinds of loans including for purposes such as home purchase, land purchase, home construction, home bridge
loans, etc. given by finance companies to individuals, corporate bodies, builders and co-operative societies.
Loans given by non-finance companies are not included here. Further, only long term housing loans are included
in this data field, i.e. loans that are scheduled to mature only after 12 months from the balance sheet date.

ProwessIQ April 15, 2019

1880 L ONG TERM INSTITUTION AND INTER - BANK ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term institution and inter-bank advances
Field : lt_inst_inter_bank_advance
Data Type : Number
Unit : Currency
Description:
This data field is applicable only for financial services companies. Banks and other financial institutions often lend
to other banks and financial institutions. Such institutional and inter-bank lendings are captured in this data field.
Only the long term portion is captured here. This means institution and inter-bank advances that are scheduled to
mature only after 12 months from the balance sheet date are reported in this data field. Advances that are scheduled
to mature earlier are captured under ‘short term loans and advances by finance companies’.

April 15, 2019 ProwessIQ

L ONG TERM ADVANCES WITH GOVERNMENT AND STATUTORY AUTHORITIES BY FINANCE COS 1881

Table : Annual Financial Statements (IND-AS)

Indicator : Long term advances with government and statutory authorities by finance cos
Field : lt_deposits_with_govt
Data Type : Number
Unit : Currency
Description:
This data field captures the advances / deposits that finance companies may place with government authorities or
statutory bodies. Advances / deposits given for a period of more than 12 months are captured here. Short-term
advances / deposits are captured separately.

ProwessIQ April 15, 2019

1882 L ONG TERM RECEIVABLES AGAINST STOCK HIRED OUT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term receivables against stock hired out
Field : recv_against_stock_hired_for_lt
Data Type : Number
Unit : Currency
Description:
This field is applicable for finance companies that are in the business of leasing and hire purchase. For such
companies receivables against stocks hired out are a part of total assets. The long term portion of receivables
against stocks hired out is reported here. This is that portion of receivables which is not expected to become due
before 12 months from the balance sheet date.

April 15, 2019 ProwessIQ

N ET INVESTMENTS IN LONG TERM FINANCE LEASES 1883

Table : Annual Financial Statements (IND-AS)

Indicator : Net investments in long term finance leases
Field : net_investments_in_lt_leases
Data Type : Number
Unit : Currency
Description:
This field is applicable for finance companies that are in the business of leasing. Such companies are required to
recognise asset given under finance lease as receivable at an amount equal to net investment in the lease, as per AS
19 - Accounting for leases.
The lessor’s net investment in the lease is the present value of the gross investment, which is the total of the
minimum lease payments (plus any unguaranteed residual value).
This data field captures the net investment in long term leases by finance companies. This is nothing but receivables
by finance companies, which are expected to become due after 12 months from the balance sheet date.

ProwessIQ April 15, 2019

1884 OTHER LONG TERM ADVANCES BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term advances by finance companies
Field : other_long_term_advances
Data Type : Number
Unit : Currency
Description:
This field is applicable for finance companies. Loans and advances given by finance companies that cannot be clas-
sified specifically as either term loans, institution and inter-bank advances, advances and deposits with government
and statutory authorities and receivables under hire purchase and lease agreements are classified as ‘other long term
advances by finance companies’ in Prowess.
This data field captures only the non-current portion of other advances by finance companies. This means those
loans and advances which are not expected to become due within next 12 months from the balance sheet date.

April 15, 2019 ProwessIQ

OF WHICH 1: SECURED LONG TERM LOANS MADE BY FINANCE COMPANIES 1885

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 1: secured long term loans made by finance companies
Field : sec_lt_loan_advances
Data Type : Number
Unit : Currency
Description:
This is an additional information field under the head ‘long term loans and advances by finance companies’. This
data field captures the total outstanding amount of secured long term loans given by a finance company.
Loans and advances that are backed by some collateral such as inventories, receivables or fixed assets or any
guarantee are called secured loans. Loans covered by bank / government guarantees are also secured loans.
Only long term secured loans given by finance companies are captured here. These are loans that are not expected
to become due within 12 months from the date of the balance sheet.

ProwessIQ April 15, 2019

1886 OF WHICH 2: UNSECURED LONG TERM LOANS MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 2: unsecured long term loans made by finance companies
Field : unsec_lt_loan_advances
Data Type : Number
Unit : Currency
Description:
This is an additional information field under the head ‘long term loans and advances by finance companies’. This
data field captures the total outstanding amount of unsecured long term loans given by a finance company.
Loans and advances that are not backed by any collateral such as inventories, receivables or fixed assets or by any
guarantee are called unsecured loans.
Only long term unsecured loans given by finance companies are captured here. These are loans that are not expected
to become due within 12 months from the date of the balance sheet.

April 15, 2019 ProwessIQ

OF WHICH 3: DOUBTFUL LONG TERM LOANS MADE BY FINANCE COMPANIES 1887

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 3: doubtful long term loans made by finance companies
Field : doubtful_lt_loan_advances
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1888 OF WHICH 4: LONG TERM LOANS TO PRIORITY SECTOR MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 4: long term loans to priority sector made by finance companies
Field : lt_loan_to_priority_sector
Data Type : Number
Unit : Currency
Description:
The Reserve Bank of India mandates that banks should lend a certain proportion of their resources to select sectors
- called the priority sectors. The precise list of priority sectors has varied over time but it usually includes agricul-
ture, small-scale industries and exports. Finance companies also report the amount of advances to priority sector,
separately under the schedule of advances.
This data field captures the total outstanding amount of long term loans given to priority sector by a finance com-
pany. This is an additional information field under the head ‘long term loans and advances by finance companies’.
Long term loans are those that are not expected to be repaid within a period of 12 months from the balance sheet
date. It thus follows that long term loans to priority sector are those loans which are not expected to be repaid
within 12 months from the balance sheet date. This data field is relevant exclusively to finance companies.

April 15, 2019 ProwessIQ

OF WHICH 5: LONG TERM ADVANCES BY FINANCE COMPANIES TO PUBLIC SECTOR 1889

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 5: long term advances by finance companies to public sector
Field : lt_advance_public_sector
Data Type : Number
Unit : Currency
Description:
This is an additional information field, seeking information on how much of other long term advances by finance
companies have been lent to public sector companies. Just like banks, non-banking finance companies (NBFCs)
also report the amount of money advanced to public sector enterprises, separately under the schedule of Advances.
This additional information field captures the outstanding value of such long term advances made by finance com-
panies to the public sector.
Long term advances are those that are not expected to be repaid within a period of 12 months from the balance
sheet date. It thus follows that long term advances to public sector are those loans which are not expected to be
repaid within 12 months from the balance sheet date. This data field is relevant exclusively to finance companies.
Although this field is said to be relevant to finance companies, it specifically pertains to NBFCs. This is because
banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, and hence they do not
need to classify their assets into long term (non-current) and short term (current) categories. Consequently, banks
are not likely to report ’short term loans and advances’.

ProwessIQ April 15, 2019

1890 O F WHICH 6: LONG TERM OVERSEAS LOANS MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 6: long term overseas loans made by finance companies
Field : overseas_lt_loan_advances
Data Type : Number
Unit : Currency
Description:
This data field captures information on how much of other long term advances by finance companies have been
lent to entities outside India. This is an addendum information field under the head ’long term loans and advances
by finance companies’.
Long term advances are those that are not expected to be repaid within a period of 12 months from the balance
sheet date. It thus follows that long term overseas loans are those loans which are not expected to be repaid within
12 months from the balance sheet date. This data field is relevant exclusively to finance companies.
Although this field is said to be relevant to finance companies, it specifically pertains to non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, and hence they do not need to classify their assets into long term (non-current) and short term (current)
categories. Consequently, banks are not likely to report ’short term loans and advances’.

April 15, 2019 ProwessIQ

L ONG TERM LOANS 1891

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans
Field : long_term_loans
Data Type : Number
Unit : Currency
Description:
Long term loans are a part of the Non-current Financial assets of a company.
The division II of Schedule III specifies the classification of Non-current financial assets into:
a. Investments
b. Trade receivables
c. Loans
d. other Non-current financial assets.
This field captures the Loans given by the company with a maturity period of more than 12 months.
This fields is sum total of following fields:
a. Long term loans to employees and directors
b. Long term loans provided to companies, departmental undertakings and business enterprises
c. Securitised assets & other loans, advances (long term). CMIE reports loans given, gross of the amount of
provision made for bad and doubtful loans & advances. The amount of provisions is reported separately under
liabilities.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1892 L ONG TERM LOANS TO EMPLOYEES AND DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans to employees and directors
Field : lt_loans_to_employees_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM LOANS PROVIDED TO COMPANIES , DEPARTMENTAL UNDERTAKINGS AND BUSINESS
ENTERPRISES 1893

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans provided to companies, departmental undertakings and business
enterprises
Field : lt_loans_to_cos_n_depts
Data Type : Number
Unit : Currency
Description:
This data field is a part of long term loans & advances under non-current assets. The revised schedule VI specifies
the classification of long term loans and advances into:
• Capital advances
• Security deposits
• Loans and advances to related parties
• other loans & advances
This data field ideally captures loans and advances to related parties and other loans & advances. It includes items
like long term loans provided to group companies, to business enterprises and to departmental undertakings and
SEBs. Long term loans are those that are not expected to mature within 12 months from the balance sheet date.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for long term loans provided to companies,
departmental undertakings and business enterprises is available in Prowess only since 2010-11.

ProwessIQ April 15, 2019

1894 L ONG TERM LOANS PROVIDED TO GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans provided to group companies
Field : lt_loans_to_gp_cos
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ‘long term loans provided to companies, departmental undertakings and business
enterprises’ under long term loans & advances.
The revised schedule VI specifies the classification of long term loans & advances into:
• Capital advances
• Security deposits
• Loans and advances to related parties
• other loans & advances
Loans and advances to related parties and other loans & advances includes items like long term loans provided to
group companies, to business enterprises and to departmental undertakings and SEBs. Of these, long term loans
provided to group companies is captured in this data field. Long term loans are those which are not expected to
mature within 12 months from the date of the balance sheet.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for long term loans provided to group
companies is available in Prowess only since 2010-11.

April 15, 2019 ProwessIQ

L ONG TERM INTEREST FREE LOANS PROVIDED TO GROUP COMPANIES 1895

Table : Annual Financial Statements (IND-AS)

Indicator : Long term interest free loans provided to group companies
Field : lt_int_free_loan_to_gp_co
Data Type : Number
Unit : Currency
Description:
This data field captures long term loans provided to group companies that are interest free. It is an addendum
information field under long term loans provided to group companies.

ProwessIQ April 15, 2019

1896 L ONG TERM INTEREST BEARING LOANS PROVIDED TO GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term interest bearing loans provided to group companies
Field : lt_int_bearing_loan_to_gp_co
Data Type : Number
Unit : Currency
Description:
This data field captures long term loans provided to group companies that are interest bearing. It is an addendum
information field under long term loans provided to group companies.

April 15, 2019 ProwessIQ

L ONG TERM LOANS PROVIDED TO BUSINESS ENTERPRISES 1897

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans provided to business enterprises
Field : lt_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ‘long term loans provided to companies, departmental undertakings and business
enterprises’ under long term loans & advances.
The revised schedule VI specifies the classification of long term loans & advances into:
• Capital advances
• Security deposits
• Loans and advances to related parties
• other loans & advances
Loans and advances to related parties and other loans & advances includes items like long term loans provided to
group companies, to business enterprises and to departmental undertakings and SEBs. Of these, long term loans
provided to business enterprises is captured in this data field. Long term loans are those which are not expected to
mature within 12 months from the balance sheet date.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for long term loans provided to business
enterprises is available in Prowess only since 2010-11.

ProwessIQ April 15, 2019

1898 L ONG TERM INTEREST FREE LOANS PROVIDED TO BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term interest free loans provided to business enterprises
Field : lt_int_free_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
This data field captures long term loans provided to business enterprises and which are interest free. It is an
addendum information field under long term loans provided to business enterprises.

April 15, 2019 ProwessIQ

L ONG TERM INTEREST BEARING LOANS PROVIDED TO BUSINESS ENTERPRISES 1899

Table : Annual Financial Statements (IND-AS)

Indicator : Long term interest bearing loans provided to business enterprises
Field : lt_int_bearing_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
This data field captures long term loans provided to business enterprises and which are interest bearing. It is an
addendum information field under long term loans provided to business enterprises.

ProwessIQ April 15, 2019

1900 L ONG TERM LOANS PROVIDED TO DEPARTMENTAL UNDERTAKINGS AND SEB S

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans provided to departmental undertakings and SEBs
Field : lt_loans_to_dept_undertakings_sebs
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ‘long term loans provided to companies, departmental undertakings and business
enterprises’ under long term loans & advances.
The revised schedule VI specifies the classification of long term loans & advances into:
• Capital advances
• Security deposits
• Loans and advances to related parties
• other loans & advances
Loans and advances to related parties and other loans & advances includes items like long term loans provided to
group companies, to business enterprises and to departmental undertakings and SEBs. Of these, long term loans
provided to departmental undertakings and SEBs is captured in this data field. Long term loans are those which are
not expected to mature within 12 months from the balance sheet date.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of Fi-
nancial Statements beginning on or from 1 April 2011. Thus, the data for long term loans provided to departmental
undertakings and SEBs is available in Prowess only since 2010-11.

April 15, 2019 ProwessIQ

L ONG TERM SECURITISED ASSETS AND LOANS 1901

Table : Annual Financial Statements (IND-AS)

Indicator : Long term securitised assets and loans
Field : lt_sectsd_ast_loans
Data Type : Number
Unit : Currency
Description:
Long term securitised assets and loans are one of the sub-categories of a company’s long term loans & advances,
featuring under non-current assets. This data field captures the value of a company’s assets which have been
securitised.
This data field captures the outstanding value of all of a company’s assets which have been securitised, as on
any given balance sheet date. Securitisation refers to the conversion of existing assets or future cash flows into
marketable securities, which can then be sold/traded. The future cash flows from financial assets such as loans &
advances, trade receivables, fare collections, etc., become the security against which borrowings are raised. Since
the lender is assured of regular cash inflows, the degree of credit-worthiness is enhanced. Securitisation helps
convert otherwise illiquid assets or future receivables into immediate and current cash flows.
The revised schedule VI of the Companies Act, 1956 requires companies to categorise their assets and liabilities
into current and non-current sections, i.e. into short term and long term portions, respectively. Likewise, securitised
assets & other loans and advances can also be classified on the basis of their tenure, into ’long term’ and ’short
term’. Where such assets are not expected to be liquidated within 12 months from a given balance sheet date, they
are classified as long term. This data field captures the value of long term securitised assets of a company.
This field is one among the many that have been introduced to capture the additional disclosures made by companies
in accordance with the revised Schedule VI format. Such data is available from the financial year 2011-12 onwards.

ProwessIQ April 15, 2019

1902 OTHER LONG TERM LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term loans
Field : lt_oth_loans
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM LOANS CONSIDERED GOOD & SECURED 1903

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans considered good & secured
Field : lt_loans_deem_good_secure
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1904 L OANS CONSIDERED GOOD BUT UNSECURED

Table : Annual Financial Statements (IND-AS)

Indicator : Loans considered good but unsecured
Field : lt_loans_deem_good_unsec
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM LOANS CONSIDERED BAD & DOUBTFUL 1905

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans considered bad & doubtful
Field : lt_loans_deem_bad_doubtful
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1906 L ONG TERM LOANS DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans due from firms in which directors, etc are interested
Field : lt_loans_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM LOANS DUE FROM DIRECTORS , MD AND MANAGERS 1907

Table : Annual Financial Statements (IND-AS)

Indicator : Long term loans due from directors,md and managers
Field : lt_loans_due_frm_directors_managers
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1908 M AXIMUM AMOUNT OF LOAN DUE FROM DIRECTORS , ETC . ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of loan due from directors, etc. (long term)
Field : lt_max_amt_loan_due_frm_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER NON - CURRENT F INANCIAL ASSETS 1909

Table : Annual Financial Statements (IND-AS)

Indicator : Other non-current Financial assets
Field : long_term_oth_fin_assets
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1910 F INANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments (non-current assets)
Field : lt_fin_derivative_instru
Data Type : Number
Unit : Currency
Description:

A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.

Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.

On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange favourable leads to recognition of financial derivative assets.

E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.

Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT ASSETS ) 1911

option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
This field captures non-current portion of financial derivative instruments assets.

ProwessIQ April 15, 2019

1912 F ORWARD CONTRACTS ( NON - CURRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Forward contracts (non-current assets)
Field : forward_contract_non_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S WAPS ( NON - CURRENT ASSETS ) 1913

Table : Annual Financial Statements (IND-AS)

Indicator : Swaps (non-current assets)
Field : swaps_contract_non_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1914 F UTURE CONTRACTS ( NON - CURRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Future contracts (non-current assets)
Field : futures_contract_non_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

O PTIONS ( NON - CURRENT ASSETS ) 1915

Table : Annual Financial Statements (IND-AS)

Indicator : Options (non-current assets)
Field : options_contract_non_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1916 E MBEDDED DERIVATIVES ( NON - CURRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Embedded derivatives (non-current assets)
Field : embedded_derivatives_contract_non_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER / UNSPECIFIED FINANCIAL DERIVATIVE INSTRUMENTS ( NON - CURRENT ASSETS ) 1917

Table : Annual Financial Statements (IND-AS)

Indicator : Other/unspecified financial derivative instruments (non-current assets)
Field : oth_unspec_fin_derivative_instru_non_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1918 F INANCIAL DERIVATIVE INSTRUMENTS DESIGNATED AS HEDGE ( NON - CURRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments designated as hedge (non-current assets)
Field : fin_derivative_instru_hedge_non_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS NOT DESIGNATED AS HEDGE ( NON - CURRENT ASSETS ) 1919

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments not designated as hedge (non-current assets)
Field : fin_derivative_instru_not_hedge_non_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1920 L ONG TERM FINANCIAL ADVANCES & DEPOSITS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances & deposits
Field : lt_fin_adv_deposits
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS ( FIN ) 1921

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits (fin)
Field : long_term_deposits_fin
Data Type : Number
Unit : Currency
Description:

A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.

IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).

A financial asset is any asset that is:

• cash

• an equity instrument of another entity;

• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity

For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.

As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:

• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument

• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.

This data field captures the outstanding value of financial deposits that have been placed on a long term basis, i.e.
with the expectation that the same will be returned after a period of 12 months from the balance sheet date.

This field is a child of the indicator ’long term financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.

This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).

ProwessIQ April 15, 2019

1922 L ONG TERM DEPOSITS ( FIN )

The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM SECURITY DEPOSITS ( FIN ) 1923

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits (fin)
Field : lt_security_deposits_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
The fair value of a financial instrument at initial recognition is normally the transaction price. However, if part of
the consideration given or received is for something other than the financial instrument, an entity shall measure the
fair value of the financial instrument.Security deposit are generally made with no interest payment or interest rate
lower than market rate since its primary purpose is not lending but to be secured from any non payment or non
performance.Hence the transaction price does not represent the fair value.The difference between the fair value of
the deposits and the transaction price on initial recognition of the deposit needs to be presented separately depending
on the nature of the element included in the deposits, generally as prepaid expenses which will be amortised to the
statement of profit and loss over the life of the deposit on a straight line basis.
For example:- A interest free deposit of Rs. 5,00,000 for building taken on lease has been made by company for
the period of 5 years.Assume market interest rate is 10
This data field captures the sum total of the various non financial security deposits placed by the company which
are expected to be returned after one year of the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1924 L ONG TERM RETENTION DEPOSITS ( EXCL HELD BY CUSTOMERS )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term retention deposits (excl held by customers)
Field : lt_retention_deposits_excl_held_customer
Data Type : Number
Unit : Currency
Description:
This field captures all retention deposit due to company except the retention deposit held by the customers.Company
reports the retention deposit either in trade receivable or other financial assets. Retention deposit reported by
companies in other financial assets is reflected in this data field. However, there is one exception. Retention deposit
reported in other financial assets apparently due from customer is, as a practice of normalisation, captured in Short
term trade receivables . Only the retention deposit which is of long term nature i.e. expected to be returned after
one year from the balance sheet date, is captured in this field.
For example:- Engineers India Ltd. reported retention against contracts in other current financial assets at page
no 142 of annual report of 2016-17.We captured it in Short term trade receivables because it implies due from
customers.

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS WITH GOVERNMENT AND STATUTORY AUTHORITIES ( FIN ) 1925

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits with government and statutory authorities (fin)
Field : lt_deposits_with_govt_statutory_auth_fin
Data Type : Number
Unit : Currency
Description:
This data field presents financial deposit which are paid to govenment and statutory authorities and which are
expected to be returned after one year from the balance sheet date.
We capture the deposit with government and statutory authorities when it is reported by companies in current
financial assets.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1926 L ONG TERM MARGIN MONEY DEPOSITS ( FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term margin money deposits (fin)
Field : lt_margin_money_deposits_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER LONG TERM DEPOSITS ( FIN ) 1927

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term deposits (fin)
Field : lt_oth_deposits_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1928 L ONG TERM FINANCIAL ADVANCES TO EMPLOYEES AND DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances to employees and directors
Field : lt_fin_adv_to_employees_directors
Data Type : Number
Unit : Currency
Description:
This field capture the advance given to employess and directors and which is expected to be returned after one year
from the balance sheet date.
We capture the advances to employees and directors when it is reported by companies in current financial assets.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL ADVANCES RECOVERABLE IN CASH 1929

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances recoverable in cash
Field : lt_fin_adv_recoverable
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1930 L ONG TERM FINANCIAL ADVANCES RECOVERABLE IN CASH DUE FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances recoverable in cash due from group companies
Field : lt_fin_adv_due_frm_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER LONG TERM FINANCIAL ADVANCES GIVEN 1931

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term financial advances given
Field : lt_oth_fin_adv
Data Type : Number
Unit : Currency

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1932 L ONG TERM FINANCIAL ADVANCES CONSIDERED GOOD & SECURED

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances considered good & secured
Field : lt_fin_asset_deem_good_secure
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL ADVANCES CONSIDERED GOOD BUT UNSECURED 1933

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances considered good but unsecured
Field : lt_fin_asset_deem_good_unsec
Data Type : Number
Unit : Currency

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1934 L ONG TERM FINANCIAL ADVANCES CONSIDERED BAD & DOUBTFUL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances considered bad & doubtful
Field : lt_fin_asset_deem_bad_doubtful
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM FINANCIAL ADVANCES DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED 1935

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances due from firms in which directors, etc are interested
Field : lt_fin_adv_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1936 L ONG TERM FINANCIAL ADVANCES DUE FROM DIRECTORS , MD AND MANAGERS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term financial advances due from directors,md and managers
Field : lt_fin_adv_due_frm_directors_managers
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

M AXIMUM AMOUNT OF FINANCIAL ADVANCES DUE FROM DIRECTORS , ETC . ( LONG TERM ) 1937

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of financial advances due from directors, etc. (long term)
Field : lt_max_amt_fin_adv_due_frm_directors
Data Type : Number
Unit : Currency

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1938 L ONG TERM BANK BALANCE

Table : Annual Financial Statements (IND-AS)

Indicator : Long term bank balance
Field : lt_bank_balance
Data Type : Number
Unit : Currency
Description:
This data field captures the value of a company’s deposits in banks, which are long term in nature i.e. bank balances
held for a tenure of more than 12 months. This data field captures the aggregate value of all balances held by a
company with all kinds of banks, whether based in India or abroad.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term as the revised schedule VI is not applicable to them. Since this field has
been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
With effect from the financial year 2011-12, all companies apart from banking companies present their financial
data in the revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the
IFRS requirements. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to mature within 12 months from the balance
sheet date.

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS LODGED AS SECURITY / RESTRICTED DEPOSITS 1939

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits lodged as security / restricted deposits
Field : lt_fixed_dep_lodged_security
Data Type : Number
Unit : Currency

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1940 OTHER LONG TERM BALANCES WITH FIS & POST OFFICE

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term balances with fis & post office
Field : lt_oth_cash_bank_bal
Data Type : Number
Unit : Currency
Description:
Balances other than cash and bank balances are reported in this data field. Generally, deposits with post office and
financial institutions get reported here.

April 15, 2019 ProwessIQ

ACCRUED INCOME INCLUDING INTEREST RECEIVABLES ( NON CURRENT ) 1941

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued income including interest receivables(non current)
Field : lt_accr_inc_incl_int
Data Type : Number
Unit : Currency
Description:
This data field is a part of ‘other long term receivables’ of a company. It captures incomes that have accrued to the
company during the year but were not received as on the balance sheet date. It includes interest receivables. The
non-current portion of accrued income is captured here. This is that portion which is not expected to mature within
12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

1942 ACCRUED INTEREST RECEIVABLE ( NON CURRENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued interest receivable(non current)
Field : lt_accrued_int_recv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

ACCRUED INTEREST ON BANK DEPOSIT ( NON CURRENT ) 1943

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued interest on bank deposit (non current)
Field : lt_accrued_int_recv_bank_dep
Data Type : Number
Unit : Currency

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1944 E XCESS OF CONTRACT COSTS OVER PROGRESS BILLINGS /U NBILLED REVENUE ( NON CURRENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Excess of contract costs over progress billings/Unbilled revenue (non current)
Field : lt_excess_contract_costs_prog_billings
Data Type : Number
Unit : Currency
Description:
Unbilled revenue is usually reported by companies that undertake work on a contract basis. Unbilled revenues arise
when revenues have been recorded but the amounts cannot currently be billed under the terms of the contract. The
unbilled revenue is an accrued income for the company.
In Prowess, unbilled revenue reported by a company is included as an additional information under accrued income,
which is a part of long term financial advances & deposits.However, sometimes companies report unbilled revenue
as non financial assets but we capture it only in this field as financial assets since it is not clear under companies
act Ind AS schedule III to present unbillled revenue as financial or non financial assets.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

ACCRUED INCOME INCLUDING INTEREST RECEIVABLES FROM GROUP CO ./ RELATED PARTIES
( NON - CURRENT ) 1945

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued income including interest receivables from group co./related parties
(non-current)
Field : lt_accr_inc_incl_int_group
Data Type : Number
Unit : Currency

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1946 R ENT / LEASE RENT RECEIVABLE ( NON CURRENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Rent/lease rent receivable(non current)
Field : lt_lease_rent_lt_recv
Data Type : Number
Unit : Currency
Description:
This data field captures lease rents that have accrued to the company during the year but were not received. This is
applicable for companies which rent out assets on lease.
A lease is an agreement whereby the lesser conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time. This payment or series of payments for which the right to use an
asset is given are called as “ lease rentals”. This data field captures the non-current portion of lease rent receivables.
This is that portion which is not expected to mature within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

R ECEIVABLES ON ACCOUNT OF EXCHANGE FLUCTUATIONS ( NON CURRENT ) 1947

Table : Annual Financial Statements (IND-AS)

Indicator : Receivables on account of exchange fluctuations(non current)
Field : lt_recv_dueto_exch_fluct
Data Type : Number
Unit : Currency
Description:
This data field captures receivables that have accrued to the company during the year because of exchange rate
fluctuations but were not received during the year.
An exchange difference results when there is a change in the exchange rate between the transaction date and the
date of settlement from a foreign currency transaction. When the transaction is settled within the same accounting
period, all the exchange rate difference is recognized in that period. However, when the transaction is settled in a
subsequent accounting period, the exchange rate difference in each intervening accounting period up to the period
of settlement is shown as receivable.
Receivables on account of exchange fluctuations which are not expected to be realised within 12 months are re-
ported here.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

1948 R ECEIVABLES FOR SALE OF INVESTMENTS ( NON CURRENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Receivables for sale of investments(non current)
Field : lt_recv_for_sale_invest
Data Type : Number
Unit : Currency
Description:
This data field captures the amount due to the company as on the date of the balance sheet on account of sale of
investments by the company.
Only the non-current portion of receivables for sale of investments are captured here. This is that portion which is
not expected to mature within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

S ERVICE CONCESSION RECEIVABLES ( NON CURRENT ) 1949

Table : Annual Financial Statements (IND-AS)

Indicator : Service concession receivables (non current)
Field : lt_serv_concess_recv
Data Type : Number
Unit : Currency
Description:

Infrastructure for public services such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution
facilities, energy supply and telecommunication networks has traditionally been constructed, operated and main-
tained by the public sector and financed through public budget appropriation.

In recent times, governments have introduced contractual service arrangements to attract private sector participation
in the development, financing, operation and maintenance of such infrastructure. The infrastructure may already
exist, or may be constructed during the period of the service arrangement. An arrangement involves a private sector
entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example,
by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The
operator is paid for its services over the period of the arrangement. The arrangement is governed by a contract that
sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes. Such
an arrangement is often described as a build-operate-transfer , a rehabilitate-operate-transfer or a public-to-private
service concession arrangement.

A feature of these service arrangements is the public service nature of the obligation undertaken by the operator.
Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity
of the party that operates the services. The service arrangement contractually obliges the operator to provide the
services to the public on behalf of the public sector entity. Other common features are: (a) the party that grants the
service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity
to which the responsibility for the service has been devolved. (b) the operator is responsible for at least some of the
management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor.
(c) the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the
service arrangement (d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition
at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party
initially financed it.

If the operator provides construction or upgrade services the consideration received or receivable by the operator
shall be recognized at its fair value. The consideration may be rights to: (a) a financial asset, or (b) an intangible
asset.

The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive
cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has
little, if any, discretion to avoid payment, usually because the agreement is enforceable by law. The operator has
an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or
determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and
specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure
meets specified quality or efficiency requirements.

The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of
the public service. A right to charge users of the public service is not an unconditional right to receive cash because
the amounts are contingent on the extent that the public uses the service.

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1950 S ERVICE CONCESSION RECEIVABLES ( NON CURRENT )

If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it
is necessary to account separately for each component of the operator s consideration. The consideration received
or receivable for both components shall be recognised initially at the fair value of the consideration received or
receivable.
The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract
terms and, when it exists, relevant contract law.
This field capture service concession receivables i.e. when company reports consideration receivable as financial
asset.Only service concession receivable which is long term in nature i.e expected to be realised after one year from
the balance sheet date is captured in this field.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

C ONTINGENT / DEFERRED CONSIDERATION ( NON - CURRENT ASSETS ) 1951

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent / deferred consideration (non-current assets)
Field : conting_consid_non_curr_asst
Data Type : Number
Unit : Currency
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration for the business from cash generated at a later date.
This field captures the non current portion of contingent consideration receivable .Non current portion is that portion
which is expected to mature after 12 months from the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

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1952 M ISC . NON - CURRENT FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. non-current financial assets
Field : lt_misc_fin_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EFERRED TAX ASSETS 1953

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax assets
Field : deferred_tax_ast
Data Type : Number
Unit : Currency
Description:
Deferred tax liability / asset arises because of the difference between the profit as computed by using generally
accepted accounting principles and taxable profit as computed using the direct tax laws. Deferred taxes can be
assets as well as liabilities.
If the generally accepted accounting principles lead to the computation of profit that is lower than the taxable profit
computed using direct tax laws then, this gives rise to a deferred tax asset.
Similarly, if the generally accepted accounting principles lead to the computation of profit that is higher than the
taxable profit computed using direct tax laws then, this gives rise to a deferred tax liability.
The present data field refers to the outstanding deferred tax assets at the end of an accounting period.
Tax laws may allow a 100% depreciation on certain assets acquired by the company, in the year of the acquistion.
This could be a form of promotional accelerated depreciation to enable lower tax payment in a year. But a company
may actually write off the asset over a number of years in its financials – as is usually the case.
For example, a company invests Rs.10 lakh in a machinery for research. As per Income Tax Laws this amount is
fully deductible in the year of purchase. So, the tax filing by the company reflects Rs.10 lakh as depreciation. The
company may, however, in its books depreciate this asset by straight line method @ say, 25%.
The reduction in the tax liability in the first year because of the accelerated depreciation is essentially a reflection
of a tax sop. Therefore, the enhanced profit is not a correct representation of the profits made by the company.
Companies therefore report different profits to shareholders and to tax authorities.
Such a practice gives rise to the difference in the estimation of profits in the year between the presentation in the
Annual Report and the tax returns. The Annual Report shows a lower depreciation and therefore a higher profit
than the profits estimated for tax payments during the year of the acquisition of the machinery. Since the Annual
Report shows higher profits, it also shows a higher tax liability. The excess of this tax liability over that computed
for the tax authorities is deferred tax liability.
In the aforesaid case, assuming a tax rate of 40 per cent, deferred tax liability generated will be 40 per cent of
Rs.7.5 lakh (Rs.10 lakh less Rs.2.5 lakh) or Rs.3 lakh.
In subsequent years, the company would continue to depreciate the machinery in its books based on the straight
line method but, the tax authorities, having permitted accelerated depreciation in the first year would not recognise
this depreciation any more.
Most of the companies report this information at net value. i.e. while there are certain items in the profit and loss
account which give rise to deferred tax liability, there are some other items which give rise to deferred tax asset.
Companies usually disclose the net value of deferred tax assets or liability in their balance sheets. As a result their
balance sheets will have either deferred tax liability or deferred tax asset.
CMIE does not adopt the practice of reporting the net amount only. It reports the gross amount of deferred tax
assets i.e. the amount of deferred tax liability, if any, which was deducted by the company is added back and the

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1954 D EFERRED TAX ASSETS

total amount of deferred tax assets is reported here. The gross amount of deferred tax liability is separately reported
under the deferred tax liability data field under liabilities.

April 15, 2019 ProwessIQ

OTHER NON - CURRENT NON - FINANCIAL ASSETS 1955

Table : Annual Financial Statements (IND-AS)

Indicator : Other non-current non-financial assets
Field : long_term_non_fin_asst
Data Type : Number
Unit : Currency

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1956 L ONG TERM INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Long term inventories
Field : lt_inventories
Data Type : Number
Unit : Currency
Description:
Inventories are materials held to be consumed in the production process or held for sale. These include all goods
that are purchased and held for further processing or for resale or to be consumed in the rendering of services.
Mostly all inventories held by a company are short-term in nature as they are expected to be consumed within the
next operating cycle. However, in certain cases, where inventories are not expected to be utilised within 12 months
from the balance sheet date, they are not included under short-term inventories. Such inventories are captured as
long term inventories in Prowess.
The main components of inventories for a manufacturing company are the stock of raw materials, packing materials,
stores & spares, finished & semi-finished goods at the end of an accounting period. This data field is the sum of all
these components.
There are four other components of inventories that are applicable in the case of some industries. These are stock of
shares and debentures held essentially by broking companies or investment companies; stock of real estate held by
real estate development companies; stock of construction held by construction companies; and repossessed, hired
& other stock of assets.

April 15, 2019 ProwessIQ

L ONG TERM RAW MATERIALS , PACKING MATERIAL & STORES & SPARES ( INCLUDING IN TRANSIT ) 1957

Table : Annual Financial Statements (IND-AS)

Indicator : Long term raw materials, packing material & stores & spares (including in transit)
Field : lt_stk_rawmat_pack_store
Data Type : Number
Unit : Currency
Description:
This data field stores the value of stock of raw materials, packing materials and stores & spares that are not expected
to be utilised within 12 months from the balance sheet date. These are captured under long term inventories.

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1958 L ONG TERM RAW MATERIAL

Table : Annual Financial Statements (IND-AS)

Indicator : Long term raw material
Field : lt_stk_rawmat
Data Type : Number
Unit : Currency
Description:
Raw material is the basic input required for producing / manufacturing the finished goods.
This data field captures the value of the stock of raw materials lying with the company at the end of the accounting
period. This data field reports the value of long term raw materials. These are raw materials not expected to be
consumed within 12 months from the balance sheet date.
Sometimes companies report the stock of raw material net of obsolescence. In such cases, Prowess reports the stock
of raw material reduced by the obsolescence amount and the amount of provision for obsolescence is separately
reported under the data field "write off due to obsolescence".

April 15, 2019 ProwessIQ

L ONG TERM PACKING MATERIAL 1959

Table : Annual Financial Statements (IND-AS)

Indicator : Long term packing material
Field : lt_stk_pack_mat
Data Type : Number
Unit : Currency
Description:
Packing material is the substance in which the finished goods are packed for making them ready for dispatch /
sale. This data field captures the value of the stock of packing materials lying with the company at the end of the
accounting period.
The data field reports the value of long term packing materials. These are packing material is not expected to be
consumed within 12 months from the balance sheet date.

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1960 L ONG TERM RAW MATERIAL , PACKING MATERIAL IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term raw material, packing material in transit
Field : lt_stk_rawmat_pack_in_transit
Data Type : Number
Unit : Currency
Description:
Raw material is the basic input required for producing / manufacturing the finished goods.
Packing material is the substance in which the finished goods are packed for making them ready for dispatch / sale.
This data field captures the value of the stock of raw materials in transit at the end of the accounting period.
This data field reports the value of long term raw materials in transit. These are raw materials not expected to be
consumed within 12 months from the balance sheet date.
The data field also reports the value of long term packing materials in transit.These are packing material is not
expected to be consumed within 12 months from the balance sheet date.

April 15, 2019 ProwessIQ

L ONG TERM STORES & SPARES 1961

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stores & spares
Field : lt_stk_stores
Data Type : Number
Unit : Currency
Description:
Stores and spares are those inventory items, which augment the production process i.e. they are the ancillary items
used to support the main activity of production of finished goods. It includes stock of "loose tools", "moulds and
dies", etc.
This data field captures the value of the stock of stores and spares lying with the company at the end of the
accounting period as well as stores & spares in transit as on the reporting date. The value of stock of long term
stores & spares is reported here. These are stores & spares is not expected to be utilised within 12 months from the
balance sheet date.

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1962 L ONG TERM STORES & SPARES IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stores & spares in transit
Field : lt_stores_spares_in_transit
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM FINISHED & SEMI - FINISHED GOODS ( INCLUDING IN TRANSIT ) 1963

Table : Annual Financial Statements (IND-AS)

Indicator : Long term finished & semi-finished goods (including in transit)
Field : lt_stk_fg_and_wip
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of long term finished & semi-finished goods at the end of an
accounting period.
Goods which are completely manufactured and are ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition.
Semi-finished goods are those goods which are processed but are not yet complete in all respects. They need to
be processed further for becoming ready for sale. These goods cannot be called as raw material since they are
processed and have lost the characteristic of raw materials and at the same time these cannot be called finished
goods since they are not fully manufactured and ready for sale. They are in the process of manufacture and hence
called semi-finished goods or goods in process.
The value of long term finished & semi-finished goods is captured in this data field. This is that portion of finished
& semi-finished goods that is not expected to be consumed within 12 months from the balance sheet date.

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1964 L ONG TERM FINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term finished goods
Field : lt_stk_fg
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of long term finished goods at the end of an accounting period.
Goods which are manufactured and are completely ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition. Thus, goods fully processed and ready in all
respects for sale to customers and lying in stock with the company or its agent / consignee or job-worker or loan
licensee, is treated as inventory of finished goods. This also includes stock of scrap.
The value of long term finished goods is captured in this data field. This is that portion of finished goods which is
not expected to be consumed within 12 months from the balance sheet date.
If a company reports value of finished goods, net of provision for obsolescence, Prowess also reports finished goods
inventory at the net figure, i.e. net of provision for obsolescence and the amount of such provision is captured in
the data field provision for / write off due to obsolescence.
However, there are cases where the company deducts the obsolescence amount not from the individual inventory
item say raw material or finished goods but from the gross total of all inventory items. In the absence of specific
amounts of obsolescence of each inventory item, Prowess reports the stocks at their gross values and the amount of
provision is reported separately under provision for / write off due to obsolescence.

April 15, 2019 ProwessIQ

L ONG TERM STOCK - IN - TRADE 1965

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stock-in-trade
Field : lt_fg_stk_in_trade
Data Type : Number
Unit : Currency
Description:
Stock-in-trade typically comprises of goods that are held for sale by a business.
lsdparaThe amount of finished goods of stock in trade is also captured under current assets in Prowess. Total assets
have been segregated into ’Current assets’ and ’Non-current assets’ after the introduction of revised schedule VI.
Since April 2011, all companies except for banking companies are required to present their financial statements as
per revised schedule VI. As per the new schedule, companies are required to segregate their assets and liabities into
current and non-current portions.
This data field captures value of long term stock-in-trade.

ProwessIQ April 15, 2019

1966 L ONG TERM FINISHED GOODS IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term finished goods in transit
Field : lt_fg_in_transit
Data Type : Number
Unit : Currency
Description:
Finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have left the
factory premises but are on their way to the godown. This data field captures the value of finished goods in transit
reported by the company.
The amount of finished goods in transit is also captured under current assets in Prowess. Total assets have been
segregated into ’Current assets’ and ’Non-current assets’ after the introduction of revised schedule VI. Since April
2011, all companies except for banking companies are required to present their financial statements as per revised
schedule VI. As per the new schedule, companies are required to segregate their assets and liabities into current
and non-current portions. Hence, the data on finished goods in transit is captured under current assets as a part of
’Short term inventories’.
This data field captures value of long term finished goods in transit.

April 15, 2019 ProwessIQ

L ONG TERM SEMI - FINISHED GOODS 1967

Table : Annual Financial Statements (IND-AS)

Indicator : Long term semi-finished goods
Field : lt_stk_wip
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of long term semi-finished goods at the end of an accounting
period. Stock of work in progress is also captured in this data field. However, work in progress excludes capital
work in progress.
The value of long term semi-finished goods is reported in this data field. This is that portion of semi-finished goods
which is not expected to be consumed within 12 months from the balance sheet date.
If a company reports value of semi-finished goods, net of provision for obsolescence, Prowess also reports semi-
finished goods inventory at the net figure, i.e. net of provision for obsolescence and the amount of such provision
is captured in the data field provision for / write off due to obsolescence.
However, there are cases where the company deducts the obsolescence amount not from the individual inventory
item say raw material or semi-finished goods but from the gross total of all inventory items. In the absence of
specific amounts of obsolescence of each inventory item, Prowess reports the stocks at their gross values and the
amount of provision is reported separately under provision for / write off due to obsolescence.

ProwessIQ April 15, 2019

1968 L ONG TERM SEMI FINISHED GOODS IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Long term semi finished goods in transit
Field : lt_semi_fg_in_transit
Data Type : Number
Unit : Currency
Description:
Semi-finished goods are those goods which are processed but are not yet complete in all respects. They need to
be processed further for becoming ready for sale. These goods cannot be called as raw material since they are
processed and have lost the characteristic of raw materials and at the same time these cannot be called finished
goods since they are not fully manufactured and ready for sale. They are in the process of manufacture and hence
called semi-finished goods or goods in process.
Semi-Finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have
left the factory premises for further processing.
The amount of semi-finished goods in transit is also captured under current assets in Prowess. Total assets have
been segregated into ’Current assets’ and ’Non-current assets’ after the introduction of revised schedule VI. Since
April 2011, all companies except for banking companies are required to present their financial statements as per
revised schedule VI. As per the new schedule, companies are required to segregate their assets and liabities into
current and non-current portions. Hence, the data on semi-finished goods in transit is also captured under current
assets as a part of ’Short term inventories’.
This data field captures value of long term semi-finished goods in transit.

April 15, 2019 ProwessIQ

L ONG TERM STOCK OF SHARES & DEBENTURES , ETC . 1969

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stock of shares & debentures, etc.
Field : lt_stk_sh_and_deb
Data Type : Number
Unit : Currency
Description:
Companies engaged in the business of providing financial services like banking companies, non-banking finance
companies, investment companies and stock broking companies are engaged in trading in securities as a part of
their normal business. The stock of securities lying with such companies at the end of the accounting period is
considered as inventory. Only securities held by them as investments are not considered as inventory and are
classified as investments. For the rest, securities with such companies are considered a part of inventories.
The long term stock of shares, debentures, etc is captured in this data field. This is that portion of the stock that is
not expected to be utilised within the normal operating cycle of the business or within 12 months from the balance
sheet date.

ProwessIQ April 15, 2019

1970 L ONG TERM STOCK OF REAL ESTATE ( INCLUDING WORK IN PROGRESS )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stock of real estate (including work in progress)
Field : lt_stk_real_estate
Data Type : Number
Unit : Currency
Description:
Companies engaged in development of real estate or in trading in real estate hold properties in inventory as they
are held for development or sale. Typically, they show industrial estates, commercial complexes, residential flats,
etc as stock in inventory. This data field captures such inventory items.
Only the finished and semi-finished stock of real estate is reported here. The stock of raw material as well as stores
and spares of these real estate companies is reported under the respective fields of raw material stock and stores
and spares. These are not reported here.
This data field captures long term stock of real estate. This is the stock that is not expected to be utilised within 12
months from the date of the balance sheet.

April 15, 2019 ProwessIQ

L ONG TERM FINISHED INVENTORIES OF REAL ESTATE 1971

Table : Annual Financial Statements (IND-AS)

Indicator : Long term finished inventories of real estate
Field : lt_stk_real_estate_fg
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1972 L ONG TERM WIP OF REAL ESTATE

Table : Annual Financial Statements (IND-AS)

Indicator : Long term WIP of real estate
Field : lt_stk_real_estate_wip
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM STOCK OF CONSTRUCTIONS ( INCLUDING WORK IN PROGRESS ) 1973

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stock of constructions (including work in progress)
Field : lt_stk_construction
Data Type : Number
Unit : Currency
Description:
This data field captures the value of work-in-progress of construction companies at the end of an accounting period.
Construction companies are engaged in the business of building infrastructure like roads, bridges, pipelines, in-
dustrial plants, etc. These companies mainly function as contractors. Hence, work-in-progress on construction
contracts is a major component of their inventory. The work-in-progress reflects the value of land, material inputs
and project expenses.
Companies engaged in construction activities also report, raw material, material at sight, stores & spares as their
inventory. Prowess reports only work-in-progress in this data field and the others are reported in the respective
fields of raw material and stores & spares inventories.
Only the long term stock of construction is captured here. This is that portion of the stock that is not expected to
be utilised within 12 months from the date of the balance sheet.

ProwessIQ April 15, 2019

1974 L ONG TERM FINISHED INVENTORIES OF CONSTRUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Long term finished inventories of construction
Field : lt_stk_construction_fg
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM WIP OF CONSTRUCTION 1975

Table : Annual Financial Statements (IND-AS)

Indicator : Long term WIP of construction
Field : lt_stk_construction_wip
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1976 R EPOSSESSED AND STOCK OF OTHER ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Repossessed and stock of other assets
Field : lt_stk_sat_hire_oth_assts
Data Type : Number
Unit : Currency
Description:
This data field captures the total value of stock of repossessed, hired and other assets at the end of an accounting
period.
Stock of repossessed assets reflects the value of assets taken back by the lender or seller from the borrower or buyer,
usually due to default. Banks and non-banking finance companies report such inventory.
Stock of other assets is a residuary field and reflects value of inventory that cannot be classified into any of the
specific heads under long term inventories.
Only the long term stock of repossessed and other assets is captured here. This is that portion of the stock which is
not expected to be utilised within 12 months from the date of the balance sheet.

April 15, 2019 ProwessIQ

L ONG TERM REPOSSESSED ASSETS 1977

Table : Annual Financial Statements (IND-AS)

Indicator : Long term repossessed assets
Field : lt_stk_satisfied_assts
Data Type : Number
Unit : Currency
Description:
This data field is largely applicable for banks and non-banking finance companies. These companies usually report
stock of repossessed assets. Repossessed assets are those that are acquired in satisfaction of pending claims. They
reflect the value of assets taken back by the lender or seller from the borrower or buyer, usually due to default.
This data field captures the long term stock of repossessed assets at the end of an accounting period. This is that
portion of the stock that is not expected to be utilised within 12 months from the date of the balance sheet.

ProwessIQ April 15, 2019

1978 L ONG TERM STOCK OF OTHER ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term stock of other assets
Field : lt_stk_oth_assets
Data Type : Number
Unit : Currency
Description:
This is a residuary data field. Stock of inventories which cannot be classified into any of the specific heads under
long term inventories are captured here. Inventories other than those that can be clearly classified as raw material,
packing materials, stores and spares, finished goods, semi-finished goods, stock of securities, stock of real estate,
stock of construction, etc are classified in this data field.
For example, a company engaged in healthcare business will have inventory of medicines, lab materials and sur-
gical instruments. A hotel company will have inventory of food & beverages and other operating supplies. An
educational institution will have stock of study material. Banks will have stock of stamps and stationery. The value
of all such inventories is captured in this data field.
Only the long term stock of other assets is captured here. This is that portion of the stock which is not expected to
be utilised within 12 months from the date of the balance sheet.

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL ADVANCES & DEPOSITS 1979

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances & deposits
Field : lt_non_fin_adv_deposit
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1980 L ONG TERM NON - FINANCIAL ADVANCES TO EMPLOYEES AND DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances to employees and directors
Field : lt_non_fin_adv_emp
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL CAPITAL ADVANCES 1981

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial capital advances
Field : lt_capital_advances
Data Type : Number
Unit : Currency
Description:
This data field is a part of long term loans & advances under non-current assets. The revised schedule VI specifies
the classification of long term loans and advances into:
• Capital advances
• Security deposits
• Loans and advances to related parties
• other loans & advances
Capital advances are advances given for procurement of fixed assets, which are non-current assets. Typically,
companies do not expect to realise them in cash. Rather, over the period, these get converted into fixed assets which,
by nature, are non-current assets. Hence, capital advances should be treated as non-current assets irrespective of
when the fixed assets are expected to be received. It is thus clear that capital advances would not be shown under
capital work-in-progress or under intangible assets under development.
This data field captures the amount of long term capital advances disclosed by a company under long term loans &
advances. Long term capital advances are those that are not expected to mature within 12 months from the balance
sheet date.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for long term capital advances is available
in Prowess only since 2010-11.

ProwessIQ April 15, 2019

1982 L ONG TERM NON - FINANCIAL ADVANCES RECOVERABLE IN CASH OR KIND

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances recoverable in cash or kind
Field : lt_non_fin_adv_recover_cash_kind
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL ADVANCES RECOVERABLE IN KIND DUE FROM GROUP COMPANIES 1983

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances recoverable in kind due from group companies
Field : lt_non_fin_adv_recover_kind_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1984 OTHER LONG TERM NON - FINANCIAL ADVANCES GIVEN

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term non-financial advances given
Field : lt_oth_non_fin_adv_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM DEPOSITS ( NON - FIN ) 1985

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits (non-fin)
Field : long_term_deposits_non_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.
As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:
• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument
• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.
This data field captures the outstanding value of non financial deposits that have been placed on a long term basis,
i.e. with the expectation that the same will be returned after a period of 12 months from the balance sheet date.We
capture non financial deposit and advances as per the term used by the company however sometimes both terms
is used for an item.For example:-Ashiana Housing Ltd. reported advance/deposit against land/development right
of Rs.2,568 lacs at page no 125 of annual report of 2016-17.We captured it in advances since it seems to be in the
nature of advances.
This field is a child of the indicator ’long term non-financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.

ProwessIQ April 15, 2019

1986 L ONG TERM DEPOSITS ( NON - FIN )

This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

L ONG TERM SECURITY DEPOSITS ( NON - FIN ) 1987

Table : Annual Financial Statements (IND-AS)

Indicator : Long term security deposits (non-fin)
Field : lt_security_deposits_non_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
The fair value of a financial instrument at initial recognition is normally the transaction price. However, if part of
the consideration given or received is for something other than the financial instrument, an entity shall measure the
fair value of the financial instrument.Security deposit are generally made with no interest payment or interest rate
lower than market rate since its primary purpose is not lending but to be secured from any non payment or non
performance.Hence the transaction price does not represent the fair value.The difference between the fair value of
the deposits and the transaction price on initial recognition of the deposit needs to be presented separately depending
on the nature of the element included in the deposits, generally as prepaid expenses which will be amortised to the
statement of profit and loss over the life of the deposit on a straight line basis.
For example:- A interest free deposit of Rs. 5,00,000 for building taken on lease has been made by company for
the period of 5 years.Assume market interest rate is 10
This data field captures the sum total of the various non financial security deposits placed by the company which
are expected to be returned after one year of the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

1988 L ONG TERM DEPOSITS WITH GOVERNMENT AND STATUTORY AUTHORITIES ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Long term deposits with government and statutory authorities (non-fin)
Field : lt_deposits_with_govt_statutory_auth_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM MARGIN MONEY DEPOSITS ( NON - FIN ) 1989

Table : Annual Financial Statements (IND-AS)

Indicator : Long term margin money deposits (non-fin)
Field : lt_margin_money_deposits_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1990 OTHER LONG TERM DEPOSITS ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Other long term deposits (non-fin)
Field : lt_oth_deposits_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL ADVANCES CONSIDERED GOOD & SECURED 1991

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances considered good & secured
Field : lt_non_fin_asset_deem_good_secure
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1992 L ONG TERM NON - FINANCIAL ADVANCES CONSIDERED GOOD BUT UNSECURED

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances considered good but unsecured
Field : lt_non_fin_asset_deem_good_unsec
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL ADVANCES CONSIDERED BAD & DOUBTFUL 1993

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances considered bad & doubtful
Field : lt_non_fin_asset_deem_bad_doubtful
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1994L ONG TERM NON - FINANCIAL ADVANCES DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances due from firms in which directors, etc are
interested
Field : lt_non_fin_adv_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ONG TERM NON - FINANCIAL ADVANCES DUE FROM DIRECTORS , MD AND MANAGERS 1995

Table : Annual Financial Statements (IND-AS)

Indicator : Long term non-financial advances due from directors,md and managers
Field : lt_non_fin_adv_due_frm_directors_managers
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

1996 M AXIMUM AMOUNT OF NON - FINANCIAL ADVANCES DUE FROM DIRECTORS , ETC .( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of non-financial advances due from directors, etc.(long term)
Field : lt_max_amt_non_fin_adv_due_frm_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E XPENSES PAID IN ADVANCE ( NON CURRENT ) 1997

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses paid in advance(non current)
Field : lt_adv_payment_of_exp
Data Type : Number
Unit : Currency
Description:
Expenses paid in advance are reported under loans & advances by companies. This data field captures the non-
current portion of expenses paid in advance, which are reported under long term loans & advances. The non-current
portion is that portion which is not expected to mature within 12 months from the date of the balance sheet.
In Prowess, expenses paid in advance includes advance payment of tax, MAT credit accumulated and all other
prepaid expenses including other indirect taxes paid. This data field reports the total amount of all these child
fields.
Companies have started to report the current and non-current portion of loans & advances after the introduction of
the Revised Schedule VI. As per the new schedule, companies are required to segregate their assets and liabilities
into current and non-current. Current assets and liabilities are those which are expected to mature within 12 months
from the date of the balance sheet. All other assets and liabilities are required to be classified as non-current.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for non-current portion of expenses paid
in advance is available in Prowess only since 2010-11.

ProwessIQ April 15, 2019

1998 N ON CURRENT TAX ASSETS / A DVANCE PAYMENT OF TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Non current tax assets / Advance payment of tax
Field : lt_adv_payment_tax
Data Type : Number
Unit : Currency
Description:
This data field is the child field of ‘expenses paid in advance’ under long term loans & advances. The non-current
portion of advance payment of tax is reported here. The non-current portion is that portion which is not expected
to mature within 12 months from the date of the balance sheet.
Companies are liable to pay tax in installment during the year itself rather than paying tax at the end of the year. In
other words, tax is liable to be paid at the time income is earned i.e. during the year rather than paying this tax at
the end of the year. This tax which is payable during the year is called ‘advance tax’.
Companies have started to report the current and non-current portion of loans & advances after the introduction of
the Revised Schedule VI. As per the new schedule, companies are required to segregate their assets and liabilities
into current and non-current. Current assets and liabilities are those which are expected to mature within 12 months
from the date of the balance sheet. All other assets and liabilities are required to be classified as non-current.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for non-current portion of advance tax is
available in Prowess only since 2010-11.

April 15, 2019 ProwessIQ

MAT CREDIT ACCUMULATED ( NON CURRENT ) 1999

Table : Annual Financial Statements (IND-AS)

Indicator : MAT credit accumulated(non current)
Field : lt_mat_credit_accum
Data Type : Number
Unit : Currency
Description:
This data field is the child field of ‘expenses paid in advance’ under long term loans & advances. The non-current
portion of MAT credit accumulated is reported here. The non-current portion is that portion which is not expected
to mature within 12 months from the date of the balance sheet.
MAT is minimum alternate tax that has to be paid by the companies that are enjoying tax benefits or tax exemptions
under various schemes. Under this they have to pay a particular amount of tax termed as MAT, so they come under
the tax net. MAT paid by companies can be carried forward for set-off against regular tax payable during subsequent
seven year period subject to certain conditions. Unabsorbed MAT credit will be allowed to be accumulated subject
to seven year carry forward limit. This accumulated MAT credit is reported in this data field.
Companies have started to report the current and non-current portion of loans & advances after the introduction of
the Revised Schedule VI. As per the new schedule, companies are required to segregate their assets and liabilities
into current and non-current. Current assets and liabilities are those which are expected to mature within 12 months
from the date of the balance sheet. All other assets and liabilities are required to be classified as non-current.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for non-current portion of MAT credit
accumulated is available in Prowess only since 2010-11.

ProwessIQ April 15, 2019

2000 OTHER PREPAID EXPENSES INCLUDING OTHER INDIRECT TAXES PAID ( NON CURRENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Other prepaid expenses including other indirect taxes paid(non current)
Field : lt_oth_prepaid_exp_incl_indirect_taxes
Data Type : Number
Unit : Currency
Description:
This data field is the child field of ‘expenses paid in advance’ under long term loans & advances. All prepaid
expenses other than advance tax and MAT credit accumulated are captured in this data field, including other indirect
taxes paid. Only the non-current portion of prepaid expenses is captured here. The non-current portion is that
portion which is not expected to mature within 12 months from the date of the balance sheet.
Companies have started to report the current and non-current portion of loans & advances after the introduction of
the Revised Schedule VI. As per the new schedule, companies are required to segregate their assets and liabilities
into current and non-current. Current assets and liabilities are those which are expected to mature within 12 months
from the date of the balance sheet. All other assets and liabilities are required to be classified as non-current.
The Revised Schedule VI to the Companies Act, 1956 became applicable to all companies for the preparation of
Financial Statements beginning on or from 1 April 2011. Thus, the data for non-current portion of MAT credit
accumulated is available in Prowess only since 2010-11.

April 15, 2019 ProwessIQ

A DVANCE TO EMPLOYEE BENEFIT TRUST / NET PLAN ASSETS ( NON CURRENT ) 2001

Table : Annual Financial Statements (IND-AS)

Indicator : Advance to employee benefit trust / net plan assets(non current)
Field : lt_adv_emp_ben_trust_net_plan_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2002 N ON - CURRENT REGULATORY DEFERRAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Non-current regulatory deferral assets
Field : lt_regulatory_deferral_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

M ISC . NON - CURRENT NON - FINANCIAL ASSETS 2003

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. non-current non-financial assets
Field : lt_misc_non_fin_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2004 U NAMORTISED EXPENSES ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Unamortised expenses (long term)
Field : lt_misc_exp_not_written_off
Data Type : Number
Unit : Currency
Description:
Unamortised expenses shown in the balance sheet of companies represent a variety of expenditure items which are
not entirely charged to the profit & loss account in the year in which they are incurred, but are carried forward in
the balance sheet to be written off in subsequent periods.
Certain expenses are carried forward in the balance sheet as the cost incurred is not expected to yield the benefit
immediately but over a number of years. Such expenses are not charged to income but are deferred in the future
and written off from the balance sheet over the years.
Thus, the amount of deferred expenses that have not been charged to the profit & loss account are reported under
unamortised expenses. This is a calculated data field and is sum of the following:
• Ancillary borrowing costs (long term)
• Preliminary expenses (long term)
• Unamortised licence fees (long term)
• Technical know-how fees (long term)
• Unamortised goodwill (long term)
• Pre-operative expenses (long term)
• Capital issue expenses (long term)
• Voluntary retirement scheme expenses (long term)
• Promotional and product development expenses (long term)
• Other miscellaneous expenses not written off (long term)
• Less: miscellaneous expenses adjusted against reserves (long term)
This data field captures the long term portion of all unamortised expenses. This means expenses that are charged
to the balance sheet but which are not expected to be written off within 12 months from the reporting date.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

I NTER - OFFICE / BRANCH ADJUSTMENTS OF RECEIVABLES ( NON CURRENT ) 2005

Table : Annual Financial Statements (IND-AS)

Indicator : Inter-office/branch adjustments of receivables(non current)
Field : inter_office_adj_lt_recv
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding receivables between divisions within a company as on the date of the
balance sheet. This is usually reported in the case of banks.
Only the non-current portion of receivables is captured in this data field. This portion is that which is not expected
to mature within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

2006 A SSET CLASSIFIED AS HELD FOR SALE & DISCONTINUED OPERATIONS ( LONG TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Asset classified as held for sale & discontinued operations (long term)
Field : lt_assets_held_for_sale
Data Type : Number
Unit : Currency
Description:
Assets held for sales and transfer are those assets for which the carrying amount will be recovered principally
through a sale transaction rather than through continuing use.
This data field captures the value of long term assets held by a company for sale and transfer. The amount of such
assets is recorded at lower of cost or net realisable value.

April 15, 2019 ProwessIQ

C URRENT ASSETS ( INCL . SHORT TERM INVESTMENTS , LOANS & ADVANCES ) 2007

Table : Annual Financial Statements (IND-AS)

Indicator : Current assets (incl. short term investments, loans & advances)
Field : current_assets_incl_st_invest_loans
Data Type : Number
Unit : Currency
Description:
Any asset in the balance sheet which can be easily converted into cash within 12 months is classified as a current
asset. Any asset which will be used up in the operation of a business within a year is also classified as a current
asset. Current assets includes items like inventories, trade receivables, accrued income, cash & bank balance and
other short-term receivables. The total amount of short term investments and short-term loans and advances of a
company are also classified as current assets in this data field since these are expected to be used up during the
normal operating cycle of the company.
Companies need current assets to fund their day-to-day operations and to pay off current liabilities. If current assets
fall short, the company will have to depend more on short-term borrowings to fund its operations.
The data for current assets (incl. short term investments, loans & advances) is available in Prowess only from the
financial year ending March 2012, as the revised schedule VI was introduced for preparation of financial statements
by all companies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and
liabilities into current and non-current portions. Thus, the data for short-term investments and short-term loans &
advances is available in the balance sheet of companies only from the year ending 2011-12.
Prior to 2011-12, the data for current assets included inventories, trade receivables, accrued income, cash & bank
balance and other short-term receivables. To maintain a time series, CMIE continues to capture ‘current assets’ as
per the old formula in prowess. This is to enable the user to make comparison over different time periods.

ProwessIQ April 15, 2019

2008 S HORT TERM INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term inventories
Field : st_inventories
Data Type : Number
Unit : Currency
Description:
Inventories are materials held to be consumed in the production process or held for sale. These include all goods
that are purchased and held for further processing or for resale or to be consumed in the rendering of services.
Mostly all inventories held by a company are short-term in nature as they are expected to be consumed within the
next operating cycle. However, in certain cases, where inventories are not expected to be utilised within 12 months
from the balance sheet date, they are not included under short-term inventories.
The main components of inventories for a manufacturing company are the stock of raw materials, packing materials,
stores & spares, finished & semi-finished goods at the end of an accounting period. This data field is the sum of all
these components.
There are four other components of short term inventories that are applicable in the case of some industries. These
are stock of shares and debentures held essentially by broking companies or investment companies; stock of real
estate held by real estate development companies; stock of construction held by construction companies; and
repossessed, hired & other stock of assets.

April 15, 2019 ProwessIQ

S HORT TERM RAW MATERIALS , PACKING MATERIAL & STORES & SPARES ( INCLUDING IN TRANSIT ) 2009

Table : Annual Financial Statements (IND-AS)

Indicator : Short term raw materials, packing material & stores & spares (including in transit)
Field : st_stk_rawmat_pack_store
Data Type : Number
Unit : Currency
Description:
This data field stores the value of stock of raw materials, packing materials and stores & spares at the end of the
accounting period.
In certain cases, where the stock of these components is not expected to be utilised within 12 months from the
balance sheet date, it is not included in this data field.

ProwessIQ April 15, 2019

2010 S HORT TERM RAW MATERIAL

Table : Annual Financial Statements (IND-AS)

Indicator : Short term raw material
Field : st_stk_rawmat
Data Type : Number
Unit : Currency
Description:
Raw material is the basic input required for producing / manufacturing the finished goods.
This data field captures the value of the stock of raw materials lying with the company at the end of the accounting
period. The data field reports the value of short term raw materials. Thus, in cases where certain portion of the raw
materials is not expected to be consumed within 12 months from the balance sheet date, the amount is not included
here and is captured under ‘long term inventories’.
Sometimes companies report the stock of raw material net of obsolescence. In such cases, Prowess reports the stock
of raw material reduced by the obsolescence amount and the amount of provision for obsolescence is separately
reported under the data field "write off due to obsolescence".

April 15, 2019 ProwessIQ

S HORT TERM PACKING MATERIAL 2011

Table : Annual Financial Statements (IND-AS)

Indicator : Short term packing material
Field : st_stk_pack_mat
Data Type : Number
Unit : Currency
Description:
Packing material is the substance in which the finished goods are packed for making them ready for dispatch /
sale. This data field captures the value of the stock of packing materials lying with the company at the end of the
accounting period.
The data field reports the value of short term packing materials. Thus, in cases where certain portion of the packing
material is not expected to be consumed within 12 months from the balance sheet date, the amount is not included
here and is captured under ‘long term inventories’.

ProwessIQ April 15, 2019

2012 S HORT TERM RAW MATERIAL , PACKING MATERIAL IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term raw material, packing material in transit
Field : st_stk_rawmat_pkg_in_transit
Data Type : Number
Unit : Currency
Description:
The raw materials, packing materials which have been dispatched by the supplier but not received by the company
as on the date of the balance sheet are called materials in transit.
This data field captures the value of stock of raw material, packing materials in transit at the end of the accounting
period.
The revised schedule VI requires companies to disclose goods in transit under the relevant sub-head of inventories.
Since companies have been reporting their financial statements as per the revised schedule only since April 2011,
this data is available from 2010-11 onwards.

April 15, 2019 ProwessIQ

S HORT TERM STORES & SPARES 2013

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stores & spares
Field : st_stk_stores
Data Type : Number
Unit : Currency
Description:
Stores and spares are those inventory items, which augment the production process i.e. they are the ancillary items
used to support the main activity of production of finished goods. It includes stock of "loose tools", "moulds and
dies", etc.
This data field captures the value of the stock of stores and spares lying with the company at the end of the
accounting period as well as stores & spares in transit as on the reporting date. The value of stock of short term
stores & spares is reported here. Thus, in cases where certain portion of stores & spares is not expected to be
utilised within 12 months from the balance sheet date, the amount us not included here and is captured separately
under ‘long term inventories’.

ProwessIQ April 15, 2019

2014 S HORT TERM STORES AND SPARES IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stores and spares in transit
Field : st_stk_stores_in_transit
Data Type : Number
Unit : Currency
Description:
Stores and spares are those inventory items, which augment the production process i.e. they are the ancillary items
used to support the main activity of production of finished goods. It includes stock of "loose tools", "moulds and
dies", etc.
This data field captures the value of the stock of stores & spares in transit, i.e. stores & spares which have been
dispatched by the supplier but not received by the company as on the date of the balance sheet.

April 15, 2019 ProwessIQ

S HORT TERM FINISHED & SEMI - FINISHED GOODS ( INCLUDING IN TRANSIT ) 2015

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished & semi-finished goods (including in transit)
Field : st_stk_fg_and_wip
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of short term finished & semi-finished goods at the end of an
accounting period. Stock of finished and semi-finished goods lying with the company as well as those in transit are
captured here.
Goods which are completely manufactured and are ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition.
Semi-finished goods are those goods which are processed but are not yet complete in all respects. They need to
be processed further for becoming ready for sale. These goods cannot be called as raw material since they are
processed and have lost the characteristic of raw materials and at the same time these cannot be called finished
goods since they are not fully manufactured and ready for sale. They are in the process of manufacture and hence
called semi-finished goods or goods in process.
The value of short term finished & semi-finished goods is captured in this data field. Thus, in cases where certain
portion of finished & semi-finished goods is not expected to be consumed within 12 months from the balance sheet
date, the amount is not included here but is captured separately as ‘long term finished & semi-finished goods’.

ProwessIQ April 15, 2019

2016 S HORT TERM FINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished goods
Field : st_stk_fg
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of short term finished goods at the end of an accounting period.
Stock of finished goods lying with the company as well as finished goods in transit are captured here.
Goods which are completely manufactured and are ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition. Thus, goods fully processed and ready in all
respects for sale to customers and lying in stock with the company or its agent / consignee or job-worker or loan
licensee, is treated as inventory of finished goods. This also includes stock of scrap.
The value of short term finished goods is captured in this data field. Thus, in cases where certain portion of finished
goods is not expected to be consumed within 12 months from the balance sheet date, the amount is not included
here but is captured separately as ‘long term finished goods’.
If a company reports value of finished goods, net of provision for obsolescence, Prowess also reports finished goods
inventory at the net figure, i.e. net of provision for obsolescence and the amount of such provision is captured in
the data field provision for / write off due to obsolescence.
However, there are cases where the company deducts the obsolescence amount not from the individual inventory
item say raw material or finished goods but from the gross total of all inventory items. In the absence of specific
amounts of obsolescence of each inventory item, Prowess reports the stocks at their gross values and the amount of
provision is reported separately under provision for / write off due to obsolescence.

April 15, 2019 ProwessIQ

S HORT TERM FINISHED GOODS STOCK IN TRADE 2017

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished goods stock in trade
Field : st_fg_stk_in_trade
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock-in-trade of short term finished goods at the end of an accounting
period. Stock of finished goods lying with the company as well as stock-in-trade are captured here.
Goods which are completely manufactured and are ready for sale and delivery to the marketplace are called finished
goods. They are complete in all respects and are in saleable condition. Thus, goods fully processed and ready in all
respects for sale to customers and lying in stock with the company or its agent / consignee or job-worker or loan
licensee, is treated as inventory of finished goods. This also includes stock of scrap.
The value of short term finished goods is captured in this data field. Thus, in cases where certain portion of finished
goods is not expected to be consumed within 12 months from the balance sheet date, the amount is not included
here but is captured separately as ‘long term finished goods’.
If a company reports value of finished goods, net of provision for obsolescence, Prowess also reports finished goods
inventory at the net figure, i.e. net of provision for obsolescence and the amount of such provision is captured in
the data field provision for / write off due to obsolescence.
However, there are cases where the company deducts the obsolescence amount not from the individual inventory
item say raw material or finished goods but from the gross total of all inventory items. In the absence of specific
amounts of obsolescence of each inventory item, Prowess reports the stocks at their gross values and the amount of
provision is reported separately under provision for / write off due to obsolescence.

ProwessIQ April 15, 2019

2018 S HORT TERM FINISHED GOODS IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished goods in transit
Field : st_stk_fg_in_transit
Data Type : Number
Unit : Currency
Description:
Finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have left the
factory premises but are on their way to the godwon. This data field captures the value of fiinished goods in transit
reported by the company.
The revised schedule VI requires companies to disclose goods in transit under the relevant sub-heads of inventories.
Since companies have started reporting their financial statements as per the revised schedule only since April 2011,
the data for this field is available from 2010-11 onwards.

April 15, 2019 ProwessIQ

S HORT TERM SEMI - FINISHED GOODS 2019

Table : Annual Financial Statements (IND-AS)

Indicator : Short term semi-finished goods
Field : st_stk_wip
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of stock of short term semi-finished goods at the end of an accounting
period. Stock of semi-finished goods lying with the company as well as semi-finished goods in transit are captured
here.
Stock of work in progress is also captured in this data field. However, work in progress excludes capital work in
progress.
The value of short term semi-finished goods is reported in this data field. Thus, in cases where certain portion of
semi-finished goods is not expected to be consumed within 12 months from the balance sheet date, the amount is
not included here but is captured separately as ‘long term semi-finished goods’.
If a company reports value of semi-finished goods, net of provision for obsolescence, Prowess also reports semi-
finished goods inventory at the net figure, i.e. net of provision for obsolescence and the amount of such provision
is captured in the data field provision for / write off due to obsolescence.
However, there are cases where the company deducts the obsolescence amount not from the individual inventory
item say raw material or semi-finished goods but from the gross total of all inventory items. In the absence of
specific amounts of obsolescence of each inventory item, Prowess reports the stocks at their gross values and the
amount of provision is reported separately under provision for / write off due to obsolescence.

ProwessIQ April 15, 2019

2020 S HORT TERM SEMI FINISHED GOODS IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term semi finished goods in transit
Field : st_stk_wip_in_transit
Data Type : Number
Unit : Currency
Description:
Semi-finished goods in transit are those goods which at the balance sheet date are in transit, i.e. those that have been
despatched from one unit but have not yet reached the other unit for further processing. This data field captures the
value of semi-finished goods in transit reported by the company.
The revised schedule VI requires companies to disclose goods in transit under the relevant sub-heads of inventories.
Since companies have started reporting their financial statements as per the revised schedule only since April 2011,
the data for this field is available from 2010-11 onwards.

April 15, 2019 ProwessIQ

S HORT TERM STOCK OF SHARES & DEBENTURES , ETC . 2021

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stock of shares & debentures, etc.
Field : st_stk_sh_and_deb
Data Type : Number
Unit : Currency
Description:
Companies engaged in the business of providing financial services like banking companies, non-banking finance
companies, investment companies and stock broking companies are engaged in trading in securities as a part of
their normal business. The stock of securities lying with such companies at the end of the accounting period is
considered as inventory. Only securities held by them as investments are not considered as inventory and are
classified as investments. For the rest, securities with such companies are considered a part of inventories. The
value of such securities is captured in this data field.
In cases where a certain portion of the inventory of shares, debentures, etc is not expected to be utilised within the
normal operating cycle of the business or within 12 months from the balance sheet date, then such amount is not
included here. It is captured separately as ‘long term stock of shares, debentures, etc’.

ProwessIQ April 15, 2019

2022 S HORT TERM STOCK OF REAL ESTATE ( INCLUDING WORK IN PROGRESS )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stock of real estate (including work in progress)
Field : st_stk_real_estate
Data Type : Number
Unit : Currency
Description:
Companies engaged in development of real estate or in trading in real estate hold properties in inventory as they
are held for development or sale. Typically, they show industrial estates, commercial complexes, residential flats,
etc as stock in inventory. This data field captures such inventory items.
Only the finished and semi-finished stock of real estate is reported here. The stock of raw material as well as stores
and spares of these real estate companies is reported under the respective fields of raw material stock and stores
and spares. These are not reported here.
In cases where a certain portion of the inventory of stock of real estate is not expected to be utilised within the
normal operating cycle of the business or within 12 months from the balance sheet date, then such amount is not
included here. It is captured separately as ‘long term stock of real estate’.

April 15, 2019 ProwessIQ

S HORT TERM FINISHED GOODS OF REAL ESTATE 2023

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished goods of real estate
Field : st_stk_real_estate_fg
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2024 S HORT TERM SEMI - FINISHED GOODS OF REAL ESTATE

Table : Annual Financial Statements (IND-AS)

Indicator : Short term semi-finished goods of real estate
Field : st_stk_real_estate_wip
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM STOCK OF CONSTRUCTIONS ( INCLUDING WORK IN PROGRESS ) 2025

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stock of constructions (including work in progress)
Field : st_stk_construction
Data Type : Number
Unit : Currency
Description:
This data field captures the value of work-in-progress of construction companies at the end of an accounting period.
Construction companies are engaged in the business of building infrastructure like roads, bridges, pipelines, in-
dustrial plants, etc. These companies mainly function as contractors. Hence, work-in-progress on construction
contracts is a major component of their inventory. The work-in-progress reflects the value of land, material inputs
and project expenses.
Companies engaged in construction activities also report, raw material, material at sight, stores & spares as their
inventory. Prowess reports only work-in-progress in this data field and the others are reported in the respective
fields of raw material and stores and spares inventories.

ProwessIQ April 15, 2019

2026 S HORT TERM FINISHED GOODS OF CONSTRUCTION

Table : Annual Financial Statements (IND-AS)

Indicator : Short term finished goods of construction
Field : st_stk_construction_fg
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM SEMI - FINISHED GOODS OF CONSTRUCTION 2027

Table : Annual Financial Statements (IND-AS)

Indicator : Short term semi-finished goods of construction
Field : st_stk_construction_wip
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2028 R EPOSSESSED , HIRED & OTHER STOCK OF ASSETS ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Repossessed, hired & other stock of assets (short term)
Field : st_stk_sat_hire_oth_assts
Data Type : Number
Unit : Currency
Description:
This data field captures the total value of stock of repossessed, hired and other assets at the end of an accounting
period.
Stock of repossessed assets reflects the value of assets taken back by the lender or seller from the borrower or buyer,
usually due to default. Banks and non-banking finance companies report such inventory.
Stock of hired assets represents stock given on hire / rent to other companies. For example a vehicle manufacturing
company may give some of its vehicles on hire.
Stock of other assets is a residuary field and reflects value of inventory that cannot be classified into any of the
specific heads under short term inventories.

April 15, 2019 ProwessIQ

S HORT TERM REPOSSESSED ASSETS 2029

Table : Annual Financial Statements (IND-AS)

Indicator : Short term repossessed assets
Field : st_stk_satisfied_assts
Data Type : Number
Unit : Currency
Description:
This data field is largely applicable for banks and non-banking finance companies. These companies usually report
stock of repossessed assets. Repossessed assets are those that are acquired in satisfaction of pending claims. They
reflect the value of assets taken back by the lender or seller from the borrower or buyer, usually due to default.
This data field captures the short term stock of repossessed assets at the end of an accounting period.

ProwessIQ April 15, 2019

2030 S HORT TERM STOCK OF OTHER ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term stock of other assets
Field : st_stk_oth_assets
Data Type : Number
Unit : Currency
Description:
This is a residuary data field. Stock of inventories which cannot be classified into any of the specific heads under
short term inventories are captured here. Inventories other than those that can be clearly classified as raw material,
packing materials, stores and spares, finished goods, semi-finished goods, stock of securities, stock of real estate,
stock of construction, etc are classified in this data field.
For example, a company engaged in healthcare business will have inventory of medicines, lab materials and sur-
gical instruments. A hotel company will have inventory of food & beverages and other operating supplies. An
educational institution will have stock of study material. Banks will have stock of stamps and stationery. The value
of all such inventories is captured in this data field.

April 15, 2019 ProwessIQ

OF WHICH : INCREASE IN SHORT TERM INVENTORIES DUE TO CHANGE IN VALUATION 2031

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : increase in short term inventories due to change in valuation
Field : st_chg_in_val_inventories
Data Type : Number
Unit : Currency
Description:
This data field is a part of addendum information of assets. Companies do valuation of the inventories lying with
them at the end of every accounting period. The increase in value of short term inventories due to any change in
valuation is captured in here.
This is an additional information for short term inventories disclosed by companies in their annual reports.

ProwessIQ April 15, 2019

2032 O F WHICH : DECREASE IN SHORT TERM INVENTORIES DUE TO CHANGE IN VALUATION

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : decrease in short term inventories due to change in valuation
Field : st_decr_in_val_inventories
Data Type : Number
Unit : Currency
Description:
This data field is a part of addendum information of assets. Companies do valuation of the inventories lying with
them at the end of every accounting period. The decrease in value of short term inventories due to any change in
valuation is captured in here.
This is an additional information for short term inventories disclosed by companies in their annual reports.

April 15, 2019 ProwessIQ

OF WHICH : WRITE OFF OF SHORT TERM INVENTORIES DUE TO OBSOLESCENCE 2033

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : write off of short term inventories due to obsolescence
Field : st_write_off_due_to_obsc
Data Type : Number
Unit : Currency
Description:
This data field is a part of addendum information of short term inventories. The amount of provision or write off
of inventories due to obsolescence is captured here.
This is an additional information disclosed by companies in their annual report.

ProwessIQ April 15, 2019

2034 E XCISE DUTY ON SHORT TERM STOCK OF FINISHED GOODS

Table : Annual Financial Statements (IND-AS)

Indicator : Excise duty on short term stock of finished goods
Field : st_excise_duty_fgstk
Data Type : Number
Unit : Currency
Description:
This data field is a part of addendum information of short term inventories. The amount of excise duty on closing
inventory of finished goods is captured here.
The amount of excise duty that companies deduct from gross sales is the excise duty on the quantity of goods sold
during the year. However, companies are also required to pay excise duty on goods manufactured which remain
unsold at the end of the year. This is an additional information disclosed by companies in their annual report.

April 15, 2019 ProwessIQ

S HORT TERM I NVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD ( NET OF IMPAIRMENT ) 2035

Table : Annual Financial Statements (IND-AS)

Indicator : Short term Investments accounted for using the equity method (net of impairment)
Field : st_invest_eqty_meth_net_impair
Data Type : Number
Unit : Currency
Description:
This field comprises of net figures of the followings investments
1. Equity investment in associates and other entities accounted for using equity method net of any impairment and
intended to be held for less than 12 month from the balance sheet date 2. Equity investment in JV accounted for
using equity method net of any impairment and intended to be held for less than 12 month from the balance sheet
date
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Measurement & presentation under consolidated financial statements: As per IND AS 28 - ’Investment in Associate
and Joint Venture’, any investment in an entity which falls under the definition of an associate or a joint venture
shall be recorded in the financial statement as per equity method of accounting with some exemption from applying
equity method.Under equity method of accounting,investment is initially recognised at cost and adjusted thereafter
for the post-acquisition change in the investor s share of the investee s net assets.Distributions received from an
investee reduce the carrying amount of the investment.IND AS 1 requires to present investment accounted using
equity method( i.e. associates and joint ventures) as seperate line item outside Financial assets on the face of a
company s standalone balance sheet or in the notes.
Measurement & presentation under standalone financial statements: IND AS 27 - ’Separate Financial Statements’
states that while preparing separate financial statements, an entity shall account for investments in subsidiaries, joint
ventures and associates either at cost or in accordance with IND AS 109.IND AS 1 requires to present interests in a
subsidiary, associate or joint venture under the head Investments separately on the face of a company s standalone
balance sheet or in the notes, grouped under Financial Assets .These data is captured in the fields of standalone
financial statement.
This data-field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2036 N ET SHORT TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Net short term equity investment in associates accounted for using equity method
Field : st_invest_eqty_meth_net_impair_associates
Data Type : Number
Unit : Currency
Description:
An associate is an entity over which the investor has significant influence. Significant influence is the power to
participate in the financial and operating policy decisions of the in-vestee but is not control or joint control of those
policies (having voting power of 20
As per IND AS 28 - ’Investment in Associate and Joint Venture’, any investment in an entity which falls under
the definition of an associate shall be recorded in the financial statement as per equity method of accounting with
some exemption from applying equity method.Under equity method of accounting,investment is initially recog-
nised at cost and adjusted thereafter for the post-acquisition change in the investor s share of the investee s net
assets.Distributions received from an investee reduce the carrying amount of the investment.IND AS 1 requires to
present investment accounted using equity method( i.e. associates and joint ventures) as seperate line item outside
Financial assets on the face of a company s standalone balance sheet or in the notes.
This data field captures investment in equity instruments and long term interest(i.e. debt securities,preference
shares etc.) in associates accounted for using equity method after deducting any impairment and share of loss in
associates and in which company intended to be invested for less than 12 month from the balance sheet date.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

G ROSS SHORT TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED FOR USING EQUITY METHOD 2037

Table : Annual Financial Statements (IND-AS)

Indicator : Gross short term equity investment in associates accounted for using equity
method
Field : st_invest_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2038 S HORT- TERM INVESTMENT IN DEBT SECURITIES ( IN THE NATURE OF EQUITY ) OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Short-term investment in debt securities (in the nature of equity) of associates
Field : st_invest_debt_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREF. SHARES ( IN NATURE OF EQUITY ) OF ASSOCIATES 2039

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in pref. shares (in nature of equity) of associates
Field : st_invest_pref_eqty_meth_gross_impair_associates
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

 L ESS : A LLOWANCE FOR IMPAIRMENT ON SHORT TERM EQUITY INVESTMENT IN ASSOCIATES ACCOUNTED
2040 FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Allowance for impairment on short term equity investment in associates
accounted for using equity method
Field : impair_st_invest_eqty_meth_associates
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET SHORT TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING EQUITY METHOD 2041

Table : Annual Financial Statements (IND-AS)

Indicator : Net short term equity investment in JV accounted for using equity method
Field : st_invest_eqty_meth_net_impair_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
As per IND AS 28 - ’Investment in Associate and Joint Venture’, any investment in an entity which falls under the
definition of an joint venture shall be recorded in the financial statement as per equity method of accounting with
some exemption from applying equity method.Under equity method of accounting,investment is initially recog-
nised at cost and adjusted thereafter for the post-acquisition change in the investor s share of the investee s net
assets.Distributions received from an investee reduce the carrying amount of the investment.However investment in
joint venture was accounted for using proportionate consolidation method(i.e. parent entity financial also includes
its share in JV s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP scenario. IND AS 1
requires to present investment accounted using equity method( i.e. associates and joint ventures) as seperate line
item outside Financial assets on the face of a company s standalone balance sheet or in the notes.
This data field captures investment in equity instruments and long term interest(i.e. debt securities,preference
shares etc.) in joint venture accounted for using equity method after deducting any impairment and share of loss in
joint venture and in which company intended to be invested for less than 12 month from the balance sheet date.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2042 G ROSS SHORT TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING EQUITY METHOD

Table : Annual Financial Statements (IND-AS)

Indicator : Gross short term equity investment in JV accounted for using equity method
Field : st_invest_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM I NVESTMENT IN DEBT SECURITIES ( IN THE NATURE OF EQUITY ) OF JV 2043

Table : Annual Financial Statements (IND-AS)

Indicator : Short term Investment in debt securities (in the nature of equity) of JV
Field : st_invest_debt_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2044 S HORT TERM I NVESTMENT IN PREF. SHARE ( IN NATURE OF EQUITY ) OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Short term Investment in pref. share (in nature of equity) of JV
Field : st_invest_pref_eqty_meth_gross_impair_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

L ESS : A LLOWANCE FOR IMPAIRMENT ON SHORT TERM EQUITY INVESTMENT IN JV ACCOUNTED FOR USING
EQUITY METHOD 2045

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Allowance for impairment on short term equity investment in JV accounted
for using equity method
Field : impair_st_invest_eqty_meth_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2046 C URRENT FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Current financial assets
Field : curr_fin_asst
Data Type : Number
Unit : Currency
Description:
Current financial assets are a part of the Current assets of a company.It comprises of current i.e. expected to be
settled within 12 month from the balance sheet date and financial nature.
As per IND AS 32 financial asset is any asset that is::
a.) cash;
b.) an equity instrument of another entity;For example:- Investment in equity share instrument of other entities.
c.) a contractual right: (i) to receive cash or another financial asset from another entity; For example:-Trade
receivable (ii) to exchange financial assets or financial liabilities with another entity under conditions that are
potentially favourable to the entity; or
d.) a contract that will or may be settled in the entity’s own equity instruments and is: (i) a non-derivative for
which the entity is or may be obliged to receive a variable number of the entity s own equity instruments; or (ii) a
derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset
for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do
not include puttable financial instruments classified as equity instruments.
This field captures the following financial assets which is expected to be realised within 12 month from the balance
sheet date.
• Short term financial investments
• Short term trade receivables & bills receivable
• Cash and bank balance
• Short term loans
• Other current Financial assets
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL INVESTMENTS ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 2047

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial investments (excl equity method accounted invest)
Field : st_fin_invest_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
As per IND AS companies need to report the investment in following manner:
• As per Ind AS 107 the carrying amounts of each investments under the scope of Ind AS 109 shall be disclosed
either in the balance sheet or in the notes under the categories of amortised cost,fair value through profit or
loss,fair value through other comprehensive income.
• IND AS schedule III requires under each categorization mentioned above,nature based classification( for
e.g.,Investment in equity Instruments,Investments in preference Shares, etc.)
• IND AS schedule III also requires under each nature-based classification mentioned above, grouping based
on the relationship of bodies corporate (viz., subsidiaries, associates, joint ventures, and structured entities)
This field comprises of following gross investments (gross of impairment) which are not accounted for using equity
method and in which company intended to be invested for less than 12 month from the balance sheet date:
a) Short term investment in equity shares (excl equity method accounted invest)
b) Short term investment in preference shares (excl equity method accounted invest)
c) Short term investment in debt instruments (excl equity method accounted invest)
d) Short term investment in mutual funds
e) Short term investment in approved securities (for slr and other statutory requirement)
f) Short term investment in assisted companies
g) Other short term financial investments
As per IND AS 28 investment in associate and joint venture shall be recorded in the financial statement as per
equity method of accounting with some exemption from applying equity method.Apart from these investments,
investments mentioned above are captured in this field.
This data field captures investment in equity instruments and long term interest(i.e. debt securities,preference
shares etc.) in joint venture accounted for using equity method after deducting any impairment and share of loss in
joint venture and in which company intended to be invested not less than 12 month from the balance sheet date.
This data-field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2048 S HORT TERM INVESTMENT IN EQUITY SHARES ( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares (excl equity method accounted invest)
Field : st_invest_eqty_shares_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
As per IND AS companies need to report the investment in following manner:
• As per Ind AS 107 the carrying amounts of each investments under the scope of Ind AS 109 shall be disclosed
either in the balance Sheet or in the notes under the categories of amortised cost,fair value through profit or
loss,fair value through other comprehensive income.
• IND AS schedule III requires under each categorization mentioned above,nature based classification( for
e.g.,Investment in equity Instruments,Investments in preference Shares, etc.)
• IND AS schedule III also requires under each nature-based classification mentioned above,grouping based on
the relationship of bodies corporate (viz., subsidiaries, associates, joint ventures, and structured entities)
This field comprises of following gross investments (gross of impairment) which are not accounted for using equity
method and in which company intended to be invested for less than 12 month from the balance sheet date:
Short term investment in equity shares of unconsolidated subsidiaries:-This field is total of investment in equity
shares of unconsolidated subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI
etc.).
Short term equity investment in associates (excl equity method accounted invest):-his field is total of investment in
equity shares of associates measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI etc.).
Short term equity investment in JV (excl equity method accounted invest):-This field is total of investment in equity
shares of joint venture measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI).
Short term investment in equity shares of other related entities:-This field is total of investment in equity shares of
other related entities measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI).
Short term investment in equity shares of other than group/related companies:-This field is total of investment in
equity shares of other than group/related entities measured as per IND AS 109(i.e. measured at FVTPL, measured
at FVTOCI).
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF GROUP / RELATED COMPANIES ( EXCL EQUITY METHOD
ACCOUNTED INVEST ) 2049

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of group/related companies (excl equity
method accounted invest)
Field : st_invest_eqty_shares_gp_cos_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Companies are required to report their investments in group and related companies in their consolidated financial
statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated.Investment of equity shares in unconsolidated
subsidiaries is to be presented as investments under financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at FVTPL or FVTOCI.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method of accounting and in which company intended to be invested for less than 12 month from the balance sheet
date.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2050 S HORT TERM INVESTMENT IN EQUITY SHARES OF UNCONSOLIDATED SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of unconsolidated subsidiaries
Field : st_invest_eqty_shares_uncons_subsi
Data Type : Number
Unit : Currency
Description:
Companies are required to consolidate the financial statement of subsidiaries as per the requirement of relevant
IND AS.However in case of some types of companies(investment entities) and under some conditions, some or all
subsidiaries need not be consolidated.Investment of equity shares in unconsolidated subsidiaries is to be presented
as investments under financial assets and captured by us in this field.
This field is total of investment in equity shares of unconsolidated subsidiaries measured as per IND AS 109(i.e.
measured at FVTPL, measured at FVTOCI etc.) and in which company intended to be invested for less than 12
month from the balance sheet date.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED INVEST
2051)

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of associates(excl equity method accounted
invest)
Field : st_invest_eqty_shares_assoc_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through
Other Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
This field is total of investment in equity shares of associates measured as per IND AS 109 (i.e. measured at
FVTPL, measured at FVTOCI etc.).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2052 S HORT TERM INVESTMENT IN EQUITY SHARES OF JV( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of JV(excl equity method accounted invest)
Field : st_invest_eqty_shares_jv_excl_eqty_meth
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in joint venture under IND AS scenario in following two ways.
• As per equity method of accounting
• Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through
Other Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
This field is total of investment in equity shares of joint venture measured as per IND AS 109(i.e. measured at
FVTPL, measured at FVTOCI).
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF OTHER RELATED ENTITIES 2053

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of other related entities
Field : st_invest_eqty_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2054 S HORT TERM INVESTMENT IN EQUITY SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of other than group/related companies
Field : st_invest_oth_equity
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in equity shares of companies other than
its group companies. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments.
The data for short term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 2055

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares (excl equity method accounted invest)
Field : st_invest_pref_shares
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and other than
group companies.Short term investment is a investment in which company intended to be invested for less than 12
month from the balance sheet date
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio. Under IGAAP scenario:-In case of separate financial
statement,this field represents investment in subsidiaries, associates, joint venture etc. and investment in other
than group companies measured at cost as per AS 13 while in case of consolidated financial statement investment
in associates and investment in other than group companies are represented by this field. Consolidated financial
statement presents assets, liabilities, equity, income, expenses and cash flows of the parent,its subsidiaries and joint
ventures as a single economic entity (i.e. proportionate consolidation method). Under IND AS scenario:-In case of
separate financial statement,this field represents investment in subsidiaries, associates, joint venture etc. and invest-
ment in other than group companies measured at cost or as per IND AS 109 (i.e FVTPL,FVTOCI etc.) while in case
of consolidated financial statement this field represents the investment in unconsolidated subsidiaries, investment
in associates, joint ventures etc. accounted for other than equity method (i.e. at FVTPL,FVTOCI etc.) and other
than group companies whereas equity method accounted investment in associates, joint ventures are captured in
"Short term Investments accounted for using the equity method (net of impairment)".Under consolidated financial
statement companies are required to consolidate the financial statement of subsidiaries as per the requirement of
relevant IND AS.However in case of some types of companies (investment entities) and under some conditions,
some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial statement".Company
reports investment in associates and joint ventures as per equity method of accounting or other than equity method
of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of IND AS 28 ’Investments in Associates and
Joint Ventures’.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture combined equity and debt component in investment of preference share in this field.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF GROUP / RELATED COMPANIES ( EXCL EQUITY
2056 METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of group/related companies (excl
equity method accounted invest)
Field : st_invest_pref_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and in which
company intended to be invested for less than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for less than 12 month from the balance sheet date.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF UNCONSOLIDATED SUBSIDIARIES 2057

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of unconsolidated subsidiaries
Field : st_invest_pref_shares_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries
as per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and
under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in preference shares of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for less than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in preference shares of subsidiaries measured at cost
and as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for less than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture total of equity and debt component in investment of preference share in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS). The MCA, vide its notification dated 16 February 2015, had
issued a road map and criteria for implementation of Ind-AS by companies other than banking companies, insurance
companies and NBFCs (corporate road map). Companies are required to adopt Ind-AS beginning the financial year
2016-17 if they meet the adoption criteria specified in the roadmap. Such companies are required to present their
financial statement as per the disclosure format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED
2058 INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of associates (excl equity method
accounted invest)
Field : st_invest_pref_shares_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following ways in their consolidated financial statement as per the
requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting Other than equity method of accounting( i.e. at Fair Value through Profit and
Loss or Fair Value through Other Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF JV ( EXCL EQUITY METHOD ACCOUNTED INVEST2
) 059

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of JV (excl equity method accounted
invest)
Field : st_invest_pref_shares_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

ProwessIQ April 15, 2019

2060S HORT TERM INVESTMENT IN PREFERENCE SHARES OF JV ( EXCL EQUITY METHOD ACCOUNTED INVEST )

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF OTHER RELATED ENTITIES 2061

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of other related entities
Field : st_invest_pref_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2062 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of other than group/related companies
Field : st_invest_oth_pref
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in preference shares of companies other
than its group companies. Short term investments are those which are due to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 2063

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments (excl equity method accounted invest)
Field : st_invest_all_debt_instru
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument.The debt instruments include those issued
by the government (dated securities and t-bills), local bodies and non-government entities (mainly debentures
issued by group companies and other companies).Short term investment is a investment in which company intended
to be invested for less than 12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Short term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture combined equity and debt component in invest-
ment of debt instrument in this field.3

ProwessIQ April 15, 2019

 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS ( INCL . DEBENTURES ) OTHER THAN GOVERNMENT
2064 DEBENTURES AND BONDS ( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments (incl. debentures) other than
government debentures and bonds (excl equity method accounted invest)
Field : st_invest_debt_instru_excl_govt_bonds
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in debt instruments such as debentures,
bonds, secured premium notes, commercial paper, warrants, etc issued by non-government entities. Investment in
debt securities of both group companies and other companies is included here. Short term investments are those
which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVEST IN DEBT INSTRUMENTS / DEBENTURE ( EXCL EQUITY METHOD ACCOUNTED INVEST )
OTHER THAN GOVERNMENT DEBENTURES AND BONDS 2065

Table : Annual Financial Statements (IND-AS)

Indicator : Short term invest in debt instruments / debenture (excl equity method accounted
invest) other than government debentures and bonds
Field : st_invest_debt_instru_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument of group companies and in which
company intended to be invested for less than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for less than 12 month from the balance sheet date.

ProwessIQ April 15, 2019

2066 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF UNCONSOLIDATED SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of unconsolidated subsidiaries
Field : st_invest_debt_instru_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries as
per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in debt instrument of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for less than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in debt instrument of subsidiaries measured at cost and
as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for less than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture total of equity and debt component in investment
of debt instrument in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF ASSOCIATES ( EXCL EQUITY METHOD ACCOUNTED
INVEST ) 2067

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of associates (excl equity method
accounted invest)
Field : st_invest_debt_instru_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in debt instrument of associates in following ways in their consolidated financial
statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2068S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF JV ( EXCL EQUITY METHOD ACCOUNTED INVEST )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of JV (excl equity method accounted
invest)
Field : st_invest_debt_instru_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in debt instrument of joint venture under IND AS scenario in following ways in
their consolidated financial statement as per the requirement of IND AS 28 "Investments in Associates and Joint
Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF JV ( EXCL EQUITY METHOD ACCOUNTED INVEST ) 2069

Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2070 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of other related entities
Field : st_invest_debt_instru_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER THAN GROUP / RELATED COMPANIES 2071

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of other than group/related companies
Field : st_invest_oth_debt_instru
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in debt instruments of companies other than
its group companies. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2072 S HORT TERM INVESTMENT IN BONDS AND SECURITIES OF GOVERNMENT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in bonds and securities of government and local bodies
Field : st_invest_debt_instru_govt_bond
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by the company in the debt instruments issued by
the government. This includes all levels of government namely, central, state and local.
Short term investment in bonds and securities of government and local bodies includes bonds issued by the RBI
such as RBI relief bonds, special bearer bonds and national defence bonds. Special fertiliser bonds issued to
fertiliser companies by the government are also reported in this data field even if the company reports the same as
part of its current assets.
However, this data field excludes the investments made in approved securities, such as SLR investments by banks.
This is because they are captured separately in Prowess.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DATED SECURITIES AND T- BILLS OF GOVT 2073

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in dated securities and t-bills of govt
Field : st_invest_dated_securities_govt_tbills
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by the company in dated securities and t-bills issued
by the government. The maturity period of such securities is less that 12 months.
Treasury bills or T-bills, which are money market instruments, are short term debt instruments issued by the gov-
ernment of India. They are presently issued in three tenors, namely, 91 days, 182 days and 364 days. Treasury
bills are zero coupon securities and pay no interest. They are issued at a discount and redeemed at the face value at
maturity.
Dated Government securities are long term securities and carry a fixed or floating coupon (interest rate) which is
paid on the face value, payable at fixed time periods (usually half-yearly). The tenor of dated securities can be up
to 30 years. When the residual tenure or the balance tenure of the dated security in which the company has invested
is less than 12 months, the security is included in this data field.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2074 S HORT TERM INVESTMENT IN OTHER SECURITIES OF GOVT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in other securities of govt and local bodies
Field : st_invest_other_securities_govt_lbodies
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by a company in other debt securities issued by the
government and local bodies. The maturity period of such securities is less that 12 months.
The other securities issued by the government and local bodies include government securities, government bonds,
National savings certificates (NSC), Indira Vikas Patra (IVP) certificates, etc.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS 2075

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds
Field : st_invest_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes. Investment
made in mutual fund schemes of group companies and other companies is included here. Short term investments
are those which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘Less: provision for impairment
/ diminution in value of short term financial investments’.
Mutual fund can be categorised into equity oriented mutual fund or debt mutual fund and then measured at fair
value through profit or loss, fair value through other comprehensive income . Majorly investment in mutual fund
is classified as FVTPL since there are no contractually specified cash flows arise in case of equity oriented mutual
fund and the amount receivable by the holder on redemption or sale shall be based on the fair value of the underlying
investments held by the fund in equity instruments or debt instrument hence the SPPI (solely payment of principal
& interest) criterion is not met.However investment in the debt mutual fund could qualify for classification into the
’amortised cost’ category. This classification is based on a detailed analysis of facts and circumstances, including
’looking through’ to the underlying investments made by the mutual fund plan and a restriction on the fund’s ability
to buy/sell/trade investments. In the absence of such restriction FVTPL treatment would be required.
In case of companies do not disclose the investment categories (i.e. FVTPL, FVTOCI or Amortised cost) in notes
of investment ,we refer financial instrument disclosure and identify the category of investment only in case when
it is apparently identifiable.When we are unable to ascertain the investment categories, we capture the investment
only in this field.

ProwessIQ April 15, 2019

2076 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of group/related companies
Field : st_invest_mfs_of_gp
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes run by an
asset management company belonging to its ownership group. Short term investments are those which are due to
mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF UNCONSOLIDATED SUBSIDIARIES 2077

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of unconsolidated subsidiaries
Field : st_invest_mfs_subsi
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2078 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of associates
Field : st_invest_mfs_assoc
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF JV 2079

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of JV
Field : st_invest_mfs_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2080 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of other related entities
Field : st_invest_mfs_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF OTHER THAN GROUP / RELATED COMPANIES 2081

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of other than group/related companies
Field : st_invest_oth_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes, other than
those run by an asset management company belonging to its ownership group. Short term investments are those
which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2082S HORT TERM INVESTMENT IN APPROVED SECURITIES ( FOR SLR AND OTHER STATUTORY REQUIREMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in approved securities (for slr and other statutory
requirement)
Field : st_invest_approved_sec
Data Type : Number
Unit : Currency
Description:
Banks, financial institutions and Trusts are required to invest in "Approved Securities" under certain conditions.
The Reserve Bank of India, notifies such a list of "Approved Securities", which is revised from time to time.
This data field captures the short term investment in approved securities made by a company (essentially banks
and financial institutions) under such a requirement. In the case of banks such investments are called Statutory
Liquidity Reserves. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in approved securities is available in Prowess only from the financial year
ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all com-
panies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN ASSISTED COMPANIES 2083

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in assisted companies
Field : st_invest_assisted_cos
Data Type : Number
Unit : Currency
Description:
This data field captures short term investment made by development financial institutions (DFIs) in companies
assisted by them. DFIs provide finance and assistance for certain activities or to certain sectors of the economy,
where the risks may be higher than that what the conventional financial system is willing to bear.
DFIs are institutions promoted by the government in order to provide development finance to one or more sectors
or sub-sectors of the economy. They endeavour to provide financial assistance to companies that otherwise find it
difficult to gain access to funding. Their relationship with borrowers is of a continuing nature, such that a DFI is
more like a partner rather than a mere financier.
DFIs also help stimulate equity and debt markets by selling their own stocks and bonds and by helping the assisted
enterprises float their securities.
However, after the Indian banking system underwent reforms in the mid-1990s, the dependence on DFIs as
providers of development finance has reduced to a large extent. Post reforms, Indian banks became more di-
versified and were equipped to manage all kinds of risks. They were encouraged to extend high risk finance with
the support of the Central government, with a view to distribute risks. Since banks are able to raise finance at lower
cost, DFIs were unable to face the competition posed by them.
Some erstwhile DFIs like IDBI and ICICI eventually became universal banks in order to lower their cost of funds
and to remain competitive in the term lending market. Hence, not a single company (in Prowess) has been found to
have reported ’investment in assisted companies’ since the year 2010-11, as compared to ten companies in 1994-95.

ProwessIQ April 15, 2019

2084 OTHER SHORT TERM FINANCIAL INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term financial investments
Field : st_invest_oth
Data Type : Number
Unit : Currency
Description:
All investments other than those that can be clearly classified as equity shares, preference share, debt instruments,
mutual funds, approved securities for banks, assisted companies of DFIs are included in this data field. This data
field captures investments made in own securities, investments pending allotment, immovable properties and capital
of partnership firm, etc. It also includes entries shown in the company’s accounts such as "investment of un-utilised
issue monies". The value of investment is reported gross of diminution in value of investments. In other words, if
companies report investments the net amount after deducting provision for diminution in value of investment then
Prowess reports the gross amount in this data field and the provision is shown separately in the field ‘adjustment to
the carrying amount of current investments’.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN OWN DEBENTURES AND SECURITIES 2085

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in own debentures and securities
Field : st_invest_own_sec_deb
Data Type : Number
Unit : Currency
Description:
Companies may, at times, purchase securities issued by them. This happens in the case of debentures / bonds
issued by the company. A company may buy such bonds from the market before their redemption if such bonds for
example are issued at an interest rate that is high compared to the company’s perception of the interest rates in the
future. This data field captures the company’s investment into its own securities, if any. The value of investment
is reported gross of diminution in value of investments. In other words, if companies report investments the net
amount after deducting provision for diminution in value of investment then CMIE reports the gross amount in
this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of short term
investments.
The data for short term investments in own debentures and securities is available in Prowess only from the financial
year ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all
companies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

ProwessIQ April 15, 2019

2086 S HORT TERM INVESTMENT IN SHARE AND DEBENTURE APPLICATION MONEY ( PENDING ALLOTMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in share and debenture application money (pending
allotment)
Field : st_invest_share_deb_appl_money
Data Type : Number
Unit : Currency
Description:
This data field captures the amount that a company has invested into securities but for which the allotment was
pending as on the date of the balance sheet. This data field thus captures application money pending allotment of
shares, debentures, mutual funds or any other securities. The value of investment is reported gross of diminution in
value of investments. In other words, if companies report investments the net amount after deducting provision for
diminution in value of investment then CMIE reports the gross amount in this data field and the provision is shown
separately in the field ‘adjustment to the carrying amount of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN SHARE & DEBENTURE APPL . MONEY ( PENDING ALLOTMENT ) FROM
GROUP / RELATED CO ./ RELATED PARTIES 2087

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in share & debenture appl. money (pending allotment) from
group/related co./related parties
Field : st_invest_share_deb_appl_money_group
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2088 S HORT TERM INVESTMENT IN THE CAPITAL OF PARTNERSHIP FIRMS , AOP, BOI .

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in the capital of partnership firms, aop, boi.
Field : st_invest_cap_of_partnership_aop_boi
Data Type : Number
Unit : Currency
Description:
A company may become a partner in a partnership firm by contributing capital thereto. In such a case the amount
contributed by the company as capital in such partnership firm has to be shown as investment in capital of partner-
ship firm. Similarly investment in the capital of joint venture (firm), association of persons and body of individuals
is also captured in this data field. The value of investment is reported gross of diminution in value of investments.
In other words, if companies report investments the net amount after deducting provision for diminution in value
of investment then CMIE reports the gross amount in this data field and the provision is shown separately in the
field ‘adjustment to the carrying amount of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT OF UN - UTILISED MONIES OF ISSUE 2089

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment of un-utilised monies of issue
Field : st_invest_unutilised_issue_money
Data Type : Number
Unit : Currency
Description:
Companies raise capital for a specific purpose. However, when the amount of the capital raised is largely through
the issue of securities, the whole amount may not be required to be utilised immediately. Sometimes companies
invest the funds, which are idle for the time being, for earning some return so as to reduce the effective cost of
borrowing. This investment, which is made from the un-utilised monies of an issue to raise capital, is reported
under this data field. As per Part I of Schedule VI to the Companies Act, 1956 balance of un-utilised monies raised
by issue, which are invested elsewhere, has to be separately disclosed in the financial statements. The value of
investment is reported gross of diminution in value of investments. In other words, if companies report investments
the net amount after deducting provision for diminution in value of investment then CMIE reports the gross amount
in this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of short term
investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

ProwessIQ April 15, 2019

2090 M ISCELLANEOUS SHORT TERM INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous short term investments
Field : st_misc_invest
Data Type : Number
Unit : Currency
Description:
Short-term investments by a company which cannot be classified under any of the specific heads of short-term
investments are captured in this residuary data field.
Typically, this data field includes investments into Pass Through Certificates (PTC) and Certificates of Deposits.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then CMIE reports the
gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying amount
of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

OF WHICH : SHORT TERM INVESTMENTS IN CERTIFICATE OF DEPOSITS 2091

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term investments in certificate of deposits
Field : st_invest_certif_deposits
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2092 L ESS : ADJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Less: adjustment to the carrying amount of short term financial investments
Field : st_prov_dimun_fin_invest_excl_eqty_meth
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS IN GROUP / RELATED
COMPANIES 2093

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of short term financial investments in
group/related companies
Field : st_prov_dimun_fin_invest_excl_eqty_meth_gp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2094
A DJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS IN OTHER COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of short term financial investments in other
companies
Field : st_prov_dimun_in_invest_cumm_oth_cos
Data Type : Number
Unit : Currency
Description:
Investments are vulnerable to changes in value. Often, they can diminish in value. Short-term investments are
required to be valued at cost or fair value whichever is less. If a company finds that the value of its investments
has diminished as on the balance sheet date compared to the value reflected at the end of the preceding accounting
period then, such diminution is reflected in this data field. Such diminutions are deducted from the gross investment
value and the balance sheet reflects a net investment value in the ‘short term investments’ data field. Wherever
companies report such provision for diminution in the value of short term investments, Prowess reports short term
investments at their gross value and report the amount of provision in this data field.
This data field captures adjustment to the carrying amount of short investments made in companies other than group
companies.

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL INVESTMENTS 2095

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial investments
Field : short_term_investments
Data Type : Number
Unit : Currency
Description:
Short term investments include all investments made by a company which are due to mature within 12 months
from the date of the balance sheet. Companies often make investment in shares, debentures, bonds, mutual funds,
immovable properties, capital of partnership firms, etc. The sum of all such investments outstanding at the end of
the balance sheet date for the short term purpose is captured in this data field. Short term investments in securities
of group companies as well as other companies is included in this data field.
There is one exception. Investments made by investment companies that are engaged entirely, or essentially, in the
business of purchase and sale of securities for making profit from these are not included in this data field. Invest-
ments by such companies are treated as stock in trade and not investments. Investments by all other companies are
included in this data field.
Immovable properties held for the purpose of earning rentals or for capital appreciation or both are clubbed under
investments. On the other hand, immovable property held for use in the production or supply of goods or services
or for administrative purposes are not investments but fixed assets.
The total value of short term investments is reported net of diminution in the value of investments. However, their
break-up, in terms of equity shares, debt instruments, mutual funds, etc, is reported on a gross basis. This is the
manner in which information is usually disclosed by companies in their annual reports.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

ProwessIQ April 15, 2019

2096 S HORT TERM INVESTMENT IN EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares
Field : st_invest_equity_shares
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in equity shares. The investment made in
equity shares of group companies as well as other companies is included here. Short term investments are those
which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF GROUP / RELATED COMPANIES 2097

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of group/related companies
Field : st_invest_equity_of_gp
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in equity shares of group companies. Short
term investments are those which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2098 S HORT TERM INVESTMENT IN EQUITY SHARES OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of subsidiaries
Field : st_invest_eqty_shares_subsi
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF ASSOCIATES 2099

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of associates
Field : st_invest_eqty_shares_assoc
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2100 S HORT TERM INVESTMENT IN EQUITY SHARES OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of JV
Field : st_invest_eqty_shares_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN EQUITY SHARES OF OTHER RELATED ENTITIES 2101

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of other related entities
Field : st_invest_eqty_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2102 S HORT TERM INVESTMENT IN EQUITY SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in equity shares of other than group/related companies
Field : st_invest_oth_equity
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in equity shares of companies other than
its group companies. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments.
The data for short term investments in equity shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES 2103

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares
Field : st_invest_pref_shares
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and other than
group companies.Short term investment is a investment in which company intended to be invested for less than 12
month from the balance sheet date
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio. Under IGAAP scenario:-In case of separate financial
statement,this field represents investment in subsidiaries, associates, joint venture etc. and investment in other
than group companies measured at cost as per AS 13 while in case of consolidated financial statement investment
in associates and investment in other than group companies are represented by this field. Consolidated financial
statement presents assets, liabilities, equity, income, expenses and cash flows of the parent,its subsidiaries and joint
ventures as a single economic entity (i.e. proportionate consolidation method). Under IND AS scenario:-In case of
separate financial statement,this field represents investment in subsidiaries, associates, joint venture etc. and invest-
ment in other than group companies measured at cost or as per IND AS 109 (i.e FVTPL,FVTOCI etc.) while in case
of consolidated financial statement this field represents the investment in unconsolidated subsidiaries, investment
in associates, joint ventures etc. accounted for other than equity method (i.e. at FVTPL,FVTOCI etc.) and other
than group companies whereas equity method accounted investment in associates, joint ventures are captured in
"Short term Investments accounted for using the equity method (net of impairment)".Under consolidated financial
statement companies are required to consolidate the financial statement of subsidiaries as per the requirement of
relevant IND AS.However in case of some types of companies (investment entities) and under some conditions,
some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial statement".Company
reports investment in associates and joint ventures as per equity method of accounting or other than equity method
of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of IND AS 28 ’Investments in Associates and
Joint Ventures’.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture combined equity and debt component in investment of preference share in this field.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2104 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of group/related companies
Field : st_invest_pref_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in preference shares of group companies and in which
company intended to be invested for less than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for less than 12 month from the balance sheet date.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF SUBSIDIARIES 2105

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of subsidiaries
Field : st_invest_pref_shares_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries
as per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and
under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of preference shares in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in preference shares of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for less than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in preference shares of subsidiaries measured at cost
and as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for less than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in preference share by bifurcating it in equity component and debt com-
ponent.For example:- Coal India Ltd. reported investment in preference share of subsidiaries as equity component
and debt component separately in their standalone financial statement of 2016-17 at page 219.Under the process of
normalisation, We capture total of equity and debt component in investment of preference share in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS). The MCA, vide its notification dated 16 February 2015, had
issued a road map and criteria for implementation of Ind-AS by companies other than banking companies, insurance
companies and NBFCs (corporate road map). Companies are required to adopt Ind-AS beginning the financial year
2016-17 if they meet the adoption criteria specified in the roadmap. Such companies are required to present their
financial statement as per the disclosure format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2106 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of associates
Field : st_invest_pref_shares_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in associates in following ways in their consolidated financial statement as per the
requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting Other than equity method of accounting( i.e. at Fair Value through Profit and
Loss or Fair Value through Other Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF JV 2107

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of JV
Field : st_invest_pref_shares_jv
Data Type : Number
Unit : Currency
Description:

Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.

Company reports investment in joint venture under IND AS scenario in following ways in their consolidated finan-
cial statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".

As per equity method of accounting

Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)

However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.

IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.

IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement

at cost, or

in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)

This field captures the investment in preference share of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.

In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.

This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).

The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

ProwessIQ April 15, 2019

2108 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF JV

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN PREFERENCE SHARES OF OTHER RELATED ENTITIES 2109

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of other related entities
Field : st_invest_pref_shares_oth_relat_entity
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2110 S HORT TERM INVESTMENT IN PREFERENCE SHARES OF OTHER THAN GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in preference shares of other than group/related companies
Field : st_invest_oth_pref
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in preference shares of companies other
than its group companies. Short term investments are those which are due to mature within 12 months from the
balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in preference shares is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS 2111

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments
Field : st_invest_all_debt_instru
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument.The debt instruments include those issued
by the government (dated securities and t-bills), local bodies and non-government entities (mainly debentures
issued by group companies and other companies).Short term investment is a investment in which company intended
to be invested for less than 12 month from the balance sheet date:
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is captured in other field.
This field represents differently under following scenerio.
Under IGAAP scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost as per AS 13 while
in case of consolidated financial statement investment in associates and investment in other than group companies
are represented by this field. Consolidated financial statement presents assets, liabilities, equity, income, expenses
and cash flows of the parent,its subsidiaries and joint ventures as a single economic entity (i.e. proportionate
consolidation method).
Under IND AS scenario:-In case of separate financial statement,this field represents investment in subsidiaries,
associates, joint venture etc. and investment in other than group companies measured at cost or as per IND AS 109
(i.e FVTPL,FVTOCI etc.) while in case of consolidated financial statement this field represents the investment in
unconsolidated subsidiaries, investment in associates, joint ventures etc. accounted for other than equity method
(i.e. at FVTPL,FVTOCI etc.) and other than group companies whereas equity method accounted investment in
associates, joint ventures are captured in "Short term Investments accounted for using the equity method (net of
impairment)".Under consolidated financial statement companies are required to consolidate the financial statement
of subsidiaries as per the requirement of relevant IND AS.However in case of some types of companies (investment
entities) and under some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Con-
solidated financial statement".Company reports investment in associates and joint ventures as per equity method of
accounting or other than equity method of accounting( i.e. at FVTPL, FVTOCI etc.) as per the requirements of
IND AS 28 ’Investments in Associates and Joint Ventures’.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture combined equity and debt component in invest-
ment of debt instrument in this field.3

ProwessIQ April 15, 2019

 S HORT TERM IN DEBT INSTRUMENTS ( INCL . DEBENTURES ) OTHER THAN GOVERNMENT DEBENTURES AND
2112 BONDS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term in debt instruments (incl. debentures) other than government
debentures and bonds
Field : st_invest_debt_instru_excl_govt_bonds
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in debt instruments such as debentures,
bonds, secured premium notes, commercial paper, warrants, etc issued by non-government entities. Investment in
debt securities of both group companies and other companies is included here. Short term investments are those
which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF GROUP / RELATED COMPANIES 2113

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of group/related companies
Field : st_invest_debt_instru_of_gp
Data Type : Number
Unit : Currency
Description:
This field captures the investments made by a company in debt instrument of group companies and in which
company intended to be invested for less than 12 month from the balance sheet date.
This field represents differently under following cases:
Separate financial statements are those presented by a parent (i.e an investor with control of a subsidiary) or an
investor with joint control of, or significant influence over, an investee, in which the investments are accounted for
at cost or in accordance with Ind AS 109 while under IGAAP scenario these investments are measured at cost as
per AS 13.This field represents investment in subsidiaries, associates, joint ventures, or any other group companies.
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity,
income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic
entity.Under IGAAP scenario, investment in joint ventures is accounted as per proportionate consolidation method
( i.e. same as per accounting of investment in subsidiaries).Hence this field represents investment in associates or
any other group companies.While in IND AS scenario companies are required to report their investments in group
and related companies in their consolidated financial statement as follows:
Investment in subsidiaries:- Companies are required to consolidate the financial statement of subsidiaries as per
the requirement of relevant IND AS.However in case of some types of companies (investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.
Investment in associates, joint venture and other related entities:- Company reports these investment in following
two ways as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting ( i.e. at FVTPL, FVTOCI etc.)
This field stores the investment in associates,joint venture and other related entities accounted for other than equity
method and in which company intended to be invested for less than 12 month from the balance sheet date.

ProwessIQ April 15, 2019

2114 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of subsidiaries
Field : st_invest_debt_instru_subsi
Data Type : Number
Unit : Currency
Description:
Consolidated financial statement:-Companies are required to consolidate the financial statement of subsidiaries as
per the requirement of relevant IND AS.However in case of some types of companies(investment entities) and under
some conditions, some or all subsidiaries need not be consolidated as per IND AS 110 "Consolidated financial
statement".Investment of debt instrument in unconsolidated subsidiaries is to be presented as investments under
financial assets and captured by us in this field.This field captures investment in debt instrument of unconsolidated
subsidiaries measured as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and
in which company intended to be invested for less than 12 month from the balance sheet date.
Separate financial statement:-This field captures investment in debt instrument of subsidiaries measured at cost and
as per IND AS 109(i.e. measured at FVTPL, measured at FVTOCI,amortised cost etc.) and in which company
intended to be invested for less than 12 month from the balance sheet date.
In case of companies do not disclose these investment categories in notes of investment ,we refer financial instru-
ment disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
Some companies present the investment in convertible debt instrument by bifurcating it in equity component and
debt component.Under the process of normalisation, We capture total of equity and debt component in investment
of debt instrument in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF ASSOCIATES 2115

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of associates
Field : st_invest_debt_instru_assoc
Data Type : Number
Unit : Currency
Description:
Company reports investment in debt instrument of associates in following ways in their consolidated financial
statement as per the requirement of IND AS 28 "Investments in Associates and Joint Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in associates accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date in case of consolidated financial statement.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2116 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF JV

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of JV
Field : st_invest_debt_instru_jv
Data Type : Number
Unit : Currency
Description:
Joint Venture is a joint arrangement whereby parties come together in order to undertake a common economic
activity and thereby have a share in net assets of the jointly controlled venture.
Company reports investment in debt instrument of joint venture under IND AS scenario in following ways in
their consolidated financial statement as per the requirement of IND AS 28 "Investments in Associates and Joint
Ventures".
As per equity method of accounting
Other than equity method of accounting( i.e. at Fair Value through Profit and Loss or Fair Value through Other
Comprehensive Income etc.)
However investment in joint venture was accounted for using proportionate consolidation method(i.e. parent entity
financial also includes its share in JV’s balance sheet, profit & loss and cash flow) under earlier INDIAN GAAP
scenario.
IND AS 28 provide the some exemptions from applying the equity method.(for example investment in associates
indirectly made through venture capital fund, mutual fund or other similar entities even a part of investment in single
associate made through venture capital fund can be accounted for as per FVTPL and other by equity method). This
field captures the investment in joint venture accounted for other than equity method of accounting (generally at fair
value and corresponding effect in profit and loss or other comprehensive income) and in which company intended
to be invested for less than 12 month from the balance sheet date.
IND AS 27 "Separate Financial Statement" requires companies to report the investment in associates in following
ways in their separate financial statement
at cost, or
in accordance with Ind AS 109 (i.e at FVTPL,FVTOCI etc.)
This field captures the investment in debt instruments of associates measured at cost and as per IND AS 109 (i.e.
measured at FVTPL, measured at FVTOCI) and in which company intended to be invested for less than 12 month
from the balance sheet date in case of separate financial statement.
In case companies do not disclose these investment categories in notes of investment ,we refer financial instrument
disclosure and identify the category of investment only in case when it is apparently identifiable.When we are
unable to ascertain the investment categories, we capture the investment only in this field.
This data field is applicable to the companies which prepare their consolidated financial statements in accordance
with the Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the
International Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF JV 2117

specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2118 S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of other related entities
Field : st_invest_debt_instru_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DEBT INSTRUMENTS OF OTHER THAN GROUP / RELATED COMPANIES 2119

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in debt instruments of other than group/related companies
Field : st_invest_oth_debt_instru
Data Type : Number
Unit : Currency
Description:
This data field captures the short term investments made by a company in debt instruments of companies other than
its group companies. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2120 S HORT TERM INVESTMENT IN BONDS AND SECURITIES OF GOVERNMENT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in bonds and securities of government and local bodies
Field : st_invest_debt_instru_govt_bond
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by the company in the debt instruments issued by
the government. This includes all levels of government namely, central, state and local.
Short term investment in bonds and securities of government and local bodies includes bonds issued by the RBI
such as RBI relief bonds, special bearer bonds and national defence bonds. Special fertiliser bonds issued to
fertiliser companies by the government are also reported in this data field even if the company reports the same as
part of its current assets.
However, this data field excludes the investments made in approved securities, such as SLR investments by banks.
This is because they are captured separately in Prowess.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN DATED SECURITIES AND T- BILLS OF GOVT 2121

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in dated securities and t-bills of govt
Field : st_invest_dated_securities_govt_tbills
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by the company in dated securities and t-bills issued
by the government. The maturity period of such securities is less that 12 months.
Treasury bills or T-bills, which are money market instruments, are short term debt instruments issued by the gov-
ernment of India. They are presently issued in three tenors, namely, 91 days, 182 days and 364 days. Treasury
bills are zero coupon securities and pay no interest. They are issued at a discount and redeemed at the face value at
maturity.
Dated Government securities are long term securities and carry a fixed or floating coupon (interest rate) which is
paid on the face value, payable at fixed time periods (usually half-yearly). The tenor of dated securities can be up
to 30 years. When the residual tenure or the balance tenure of the dated security in which the company has invested
is less than 12 months, the security is included in this data field.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2122 S HORT TERM INVESTMENT IN OTHER SECURITIES OF GOVT AND LOCAL BODIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in other securities of govt and local bodies
Field : st_invest_other_securities_govt_lbodies
Data Type : Number
Unit : Currency
Description:
This data field stores the value of short term investments made by a company in other debt securities issued by the
government and local bodies. The maturity period of such securities is less that 12 months.
The other securities issued by the government and local bodies include government securities, government bonds,
National savings certificates (NSC), Indira Vikas Patra (IVP) certificates, etc.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in debt instruments is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS 2123

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds
Field : st_invest_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes. Investment
made in mutual fund schemes of group companies and other companies is included here. Short term investments
are those which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘Less: provision for impairment
/ diminution in value of short term financial investments’.
Mutual fund can be categorised into equity oriented mutual fund or debt mutual fund and then measured at fair
value through profit or loss, fair value through other comprehensive income . Majorly investment in mutual fund
is classified as FVTPL since there are no contractually specified cash flows arise in case of equity oriented mutual
fund and the amount receivable by the holder on redemption or sale shall be based on the fair value of the underlying
investments held by the fund in equity instruments or debt instrument hence the SPPI (solely payment of principal
& interest) criterion is not met.However investment in the debt mutual fund could qualify for classification into the
’amortised cost’ category. This classification is based on a detailed analysis of facts and circumstances, including
’looking through’ to the underlying investments made by the mutual fund plan and a restriction on the fund’s ability
to buy/sell/trade investments. In the absence of such restriction FVTPL treatment would be required.
In case of companies do not disclose the investment categories (i.e. FVTPL, FVTOCI or Amortised cost) in notes
of investment ,we refer financial instrument disclosure and identify the category of investment only in case when
it is apparently identifiable.When we are unable to ascertain the investment categories, we capture the investment
only in this field.

ProwessIQ April 15, 2019

2124 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF GROUP / RELATED COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of group/related companies
Field : st_invest_mfs_of_gp
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes run by an
asset management company belonging to its ownership group. Short term investments are those which are due to
mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF SUBSIDIARIES 2125

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of subsidiaries
Field : st_invest_mfs_subsi
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2126 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF ASSOCIATES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of associates
Field : st_invest_mfs_assoc
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF JV 2127

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of JV
Field : st_invest_mfs_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2128 S HORT TERM INVESTMENT IN MUTUAL FUNDS OF OTHER RELATED ENTITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of other related entities
Field : st_invest_mfs_oth_relat_entity
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN MUTUAL FUNDS OF OTHER THAN GROUP / RELATED COMPANIES 2129

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in mutual funds of other than group/related companies
Field : st_invest_oth_mfs
Data Type : Number
Unit : Currency
Description:
This data field records the value of investment made by the company in short-term mutual fund schemes, other than
those run by an asset management company belonging to its ownership group. Short term investments are those
which are due to mature within 12 months from the balance sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in mutual funds is available in Prowess only from the financial year ending
March 2012, as the revised schedule VI was introduced for preparation of financial statements by all companies on
or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities into current
and non-current portions. Thus, the data for short-term investments is available in the balance sheet of companies
only from the year ending 2011-12.

ProwessIQ April 15, 2019

2130S HORT TERM INVESTMENT IN APPROVED SECURITIES ( FOR SLR AND OTHER STATUTORY REQUIREMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in approved securities (for slr and other statutory
requirement)
Field : st_invest_approved_sec
Data Type : Number
Unit : Currency
Description:
Banks, financial institutions and Trusts are required to invest in "Approved Securities" under certain conditions.
The Reserve Bank of India, notifies such a list of "Approved Securities", which is revised from time to time.
This data field captures the short term investment in approved securities made by a company (essentially banks
and financial institutions) under such a requirement. In the case of banks such investments are called Statutory
Liquidity Reserves. Short term investments are those which are due to mature within 12 months from the balance
sheet date.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then Prowess reports
the gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying
amount of current investments’.
The data for short term investments in approved securities is available in Prowess only from the financial year
ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all com-
panies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN ASSISTED COMPANIES 2131

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in assisted companies
Field : st_invest_assisted_cos
Data Type : Number
Unit : Currency
Description:
This data field captures short term investment made by development financial institutions (DFIs) in companies
assisted by them. DFIs provide finance and assistance for certain activities or to certain sectors of the economy,
where the risks may be higher than that what the conventional financial system is willing to bear.
DFIs are institutions promoted by the government in order to provide development finance to one or more sectors
or sub-sectors of the economy. They endeavour to provide financial assistance to companies that otherwise find it
difficult to gain access to funding. Their relationship with borrowers is of a continuing nature, such that a DFI is
more like a partner rather than a mere financier.
DFIs also help stimulate equity and debt markets by selling their own stocks and bonds and by helping the assisted
enterprises float their securities.
However, after the Indian banking system underwent reforms in the mid-1990s, the dependence on DFIs as
providers of development finance has reduced to a large extent. Post reforms, Indian banks became more di-
versified and were equipped to manage all kinds of risks. They were encouraged to extend high risk finance with
the support of the Central government, with a view to distribute risks. Since banks are able to raise finance at lower
cost, DFIs were unable to face the competition posed by them.
Some erstwhile DFIs like IDBI and ICICI eventually became universal banks in order to lower their cost of funds
and to remain competitive in the term lending market. Hence, not a single company (in Prowess) has been found to
have reported ’investment in assisted companies’ since the year 2010-11, as compared to ten companies in 1994-95.

ProwessIQ April 15, 2019

2132 OTHER SHORT TERM FINANCIAL INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term financial investments
Field : st_invest_oth
Data Type : Number
Unit : Currency
Description:
All investments other than those that can be clearly classified as equity shares, preference share, debt instruments,
mutual funds, approved securities for banks, assisted companies of DFIs are included in this data field. This data
field captures investments made in own securities, investments pending allotment, immovable properties and capital
of partnership firm, etc. It also includes entries shown in the company’s accounts such as "investment of un-utilised
issue monies". The value of investment is reported gross of diminution in value of investments. In other words, if
companies report investments the net amount after deducting provision for diminution in value of investment then
Prowess reports the gross amount in this data field and the provision is shown separately in the field ‘adjustment to
the carrying amount of current investments’.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN OWN DEBENTURES AND SECURITIES 2133

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in own debentures and securities
Field : st_invest_own_sec_deb
Data Type : Number
Unit : Currency
Description:
Companies may, at times, purchase securities issued by them. This happens in the case of debentures / bonds
issued by the company. A company may buy such bonds from the market before their redemption if such bonds for
example are issued at an interest rate that is high compared to the company’s perception of the interest rates in the
future. This data field captures the company’s investment into its own securities, if any. The value of investment
is reported gross of diminution in value of investments. In other words, if companies report investments the net
amount after deducting provision for diminution in value of investment then CMIE reports the gross amount in
this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of short term
investments.
The data for short term investments in own debentures and securities is available in Prowess only from the financial
year ending March 2012, as the revised schedule VI was introduced for preparation of financial statements by all
companies on or from 1 April 2011. The new schedule VI requires companies to segregate their assets and liabilities
into current and non-current portions. Thus, the data for short-term investments is available in the balance sheet of
companies only from the year ending 2011-12.

ProwessIQ April 15, 2019

2134 S HORT TERM INVESTMENT IN SHARE AND DEBENTURE APPLICATION MONEY ( PENDING ALLOTMENT )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in share and debenture application money (pending
allotment)
Field : st_invest_share_deb_appl_money
Data Type : Number
Unit : Currency
Description:
This data field captures the amount that a company has invested into securities but for which the allotment was
pending as on the date of the balance sheet. This data field thus captures application money pending allotment of
shares, debentures, mutual funds or any other securities. The value of investment is reported gross of diminution in
value of investments. In other words, if companies report investments the net amount after deducting provision for
diminution in value of investment then CMIE reports the gross amount in this data field and the provision is shown
separately in the field ‘adjustment to the carrying amount of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT IN SHARE & DEBENTURE APPL . MONEY ( PENDING ALLOTMENT ) FROM
GROUP / RELATED CO ./ RELATED PARTIES 2135

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in share & debenture appl. money (pending allotment) from
group/related co./related parties
Field : st_invest_share_deb_appl_money_group
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2136 S HORT TERM INVESTMENT IN THE CAPITAL OF PARTNERSHIP FIRMS , AOP, BOI .

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment in the capital of partnership firms, aop, boi.
Field : st_invest_cap_of_partnership_aop_boi
Data Type : Number
Unit : Currency
Description:
A company may become a partner in a partnership firm by contributing capital thereto. In such a case the amount
contributed by the company as capital in such partnership firm has to be shown as investment in capital of partner-
ship firm. Similarly investment in the capital of joint venture (firm), association of persons and body of individuals
is also captured in this data field. The value of investment is reported gross of diminution in value of investments.
In other words, if companies report investments the net amount after deducting provision for diminution in value
of investment then CMIE reports the gross amount in this data field and the provision is shown separately in the
field ‘adjustment to the carrying amount of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

S HORT TERM INVESTMENT OF UN - UTILISED MONIES OF ISSUE 2137

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investment of un-utilised monies of issue
Field : st_invest_unutilised_issue_money
Data Type : Number
Unit : Currency
Description:
Companies raise capital for a specific purpose. However, when the amount of the capital raised is largely through
the issue of securities, the whole amount may not be required to be utilised immediately. Sometimes companies
invest the funds, which are idle for the time being, for earning some return so as to reduce the effective cost of
borrowing. This investment, which is made from the un-utilised monies of an issue to raise capital, is reported
under this data field. As per Part I of Schedule VI to the Companies Act, 1956 balance of un-utilised monies raised
by issue, which are invested elsewhere, has to be separately disclosed in the financial statements. The value of
investment is reported gross of diminution in value of investments. In other words, if companies report investments
the net amount after deducting provision for diminution in value of investment then CMIE reports the gross amount
in this data field and the provision is shown separately in the field ‘adjustment to the carrying amount of short term
investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

ProwessIQ April 15, 2019

2138 M ISCELLANEOUS S HORT TERM INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Miscellaneous Short term investments
Field : st_misc_invest
Data Type : Number
Unit : Currency
Description:
Short-term investments by a company which cannot be classified under any of the specific heads of short-term
investments are captured in this residuary data field.
Typically, this data field includes investments into Pass Through Certificates (PTC) and Certificates of Deposits.
The value of investment is reported gross of diminution in value of investments. In other words, if companies report
investments the net amount after deducting provision for diminution in value of investment then CMIE reports the
gross amount in this data field and the provision is shown separately in the field ‘adjustment to the carrying amount
of short term investments.
The data for short term investments is available in Prowess only from the financial year ending March 2012, as
the revised schedule VI was introduced for preparation of financial statements by all companies on or from 1 April
2011. The new schedule VI requires companies to segregate their assets and liabilities into current and non-current
portions. Thus, the data for short-term investments is available in the balance sheet of companies only from the
year ending 2011-12.

April 15, 2019 ProwessIQ

OF WHICH : SHORT TERM INVESTMENTS IN CERTIFICATE OF DEPOSITS 2139

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term investments in certificate of deposits
Field : st_invest_certif_deposits
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2140 L ESS : ADJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Less: adjustment to the carrying amount of short term financial investments
Field : st_prov_dimun_in_invest_cumm
Data Type : Number
Unit : Currency
Description:
Investments are vulnerable to changes in value. Often, they can diminish in value. Short-term investments are
required to be valued at cost or fair value whichever is less. If a company finds that the value of its investments
has diminished as on the balance sheet date compared to the value reflected at the end of the preceding accounting
period then, such diminution is reflected in this data field. Such diminutions are deducted from the gross investment
value and the balance sheet reflects a net investment value in the ‘short term investments’ data field. Wherever
companies report such provision for diminution in the value of short term investments, Prowess reports short term
investments at their gross value and report the amount of provision in this data field.

April 15, 2019 ProwessIQ

A DJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS IN GROUP / RELATED
COMPANIES 2141

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of short term financial investments in
group/related companies
Field : st_prov_dimun_in_invest_cumm_gp_cos
Data Type : Number
Unit : Currency
Description:
Investments are vulnerable to changes in value. Often, they can diminish in value. Short-term investments are
required to be valued at cost or fair value whichever is less. If a company finds that the value of its investments
has diminished as on the balance sheet date compared to the value reflected at the end of the preceding accounting
period then, such diminution is reflected in this data field. Such diminutions are deducted from the gross investment
value and the balance sheet reflects a net investment value in the ‘short term investments’ data field. Wherever
companies report such provision for diminution in the value of short term investments, Prowess reports short term
investments at their gross value and report the amount of provision in this data field.
This data field captures adjustment to be made on account of diminution to the carrying amount of short investments
made in group companies.

ProwessIQ April 15, 2019

2142
A DJUSTMENT TO THE CARRYING AMOUNT OF SHORT TERM FINANCIAL INVESTMENTS IN OTHER COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment to the carrying amount of short term financial investments in other
companies
Field : st_prov_dimun_in_invest_cumm_oth_cos
Data Type : Number
Unit : Currency
Description:
Investments are vulnerable to changes in value. Often, they can diminish in value. Short-term investments are
required to be valued at cost or fair value whichever is less. If a company finds that the value of its investments
has diminished as on the balance sheet date compared to the value reflected at the end of the preceding accounting
period then, such diminution is reflected in this data field. Such diminutions are deducted from the gross investment
value and the balance sheet reflects a net investment value in the ‘short term investments’ data field. Wherever
companies report such provision for diminution in the value of short term investments, Prowess reports short term
investments at their gross value and report the amount of provision in this data field.
This data field captures adjustment to the carrying amount of short investments made in companies other than group
companies.

April 15, 2019 ProwessIQ

B OOK VALUE OF SHORT TERM QUOTED INVESTMENTS 2143

Table : Annual Financial Statements (IND-AS)

Indicator : Book value of short term quoted investments
Field : st_bv_of_quoted_invest
Data Type : Number
Unit : Currency
Description:
Investment in shares, debt instruments and other units which have an official listing on any recognised stock exch-
nange are termed as quoted investments. Thus, quoted investments are those which are traded on any recognised
exchange have a quoted market price.
This data field captures the total book value of quoted investments by a company in shares, debt instruments &
units of group companies and other companies as well as government securities for the short term i.e. for a period
of less than 12 months.

ProwessIQ April 15, 2019

2144 M ARKET VALUE OF SHORT TERM QUOTED INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Market value of short term quoted investments
Field : st_mkt_val_quoted_invest
Data Type : Number
Unit : Currency
Description:
Since quoted investments are traded on a recognised exchnage, they have a visible market valuation.
This data field captures the total market value of all quoted investments by a company for the short term, i.e. for a
period of less than 12 months. The market value is an on the date of the balance sheet.
The market value of quoted investments is ideally the amount obtainable from the sale of an investment in an open
market.

April 15, 2019 ProwessIQ

B OOK VALUE OF SHORT TERM UNQUOTED INVESTMENTS 2145

Table : Annual Financial Statements (IND-AS)

Indicator : Book value of short term unquoted investments
Field : bv_of_unquoted_st_invest
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2146 S HORT TERM TRADE INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term trade investments
Field : st_trade_invest
Data Type : Number
Unit : Currency
Description:
Trade investments are those that are made to promote and secure one’s business. In other words, investments made
in the securities of companies with which the investing enterprise has a relationship as a supplier, customer and the
like. For example, steel manufacturer Tata Steel has trade investments in equity shares of Tata Metaliks (supplier),
Tata Sponge Iron (supplier) and Tinplate Company of India (customer), among others as on 31 March 2013. Trade
investments can either be quoted or unquoted.
This data field captures the book value of all short term trade investments made by a company. Short-term invest-
ments include all investments made for a period of less than 12 months.

April 15, 2019 ProwessIQ

S HORT TERM NON - TRADE INVESTMENTS 2147

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-trade investments
Field : st_non_trade_invest
Data Type : Number
Unit : Currency
Description:
This data field captures the book value of non-trade investments with a maturity period of less than 12 months.
Disclosure regarding trade and non-trade investment is mandatory as per Schedule VI of the Companies act. The
schedule classifies investments into trade investment and other investment. The other investments are what is
referred to as non-trade investments in Prowess.
In general parlance, trade investments are those that are made to promote and secure one’s business. In other words,
it is investment made by a company in shares or debentures of those companies with which the investing enterprise
has relationship as a supplier, customer and the like.
Non-trade investments are investments made by an enterprise in shares and bonds of those companies which are
not related to its business. These are the investments made by the company for the purpose of efficiently utilising
surpluses generated from the business. For example, when FMCG company Hindustan Unilever invests in shares
of companies like Scooters India Limited, it is a non-trade investment. Non-trade investments can either be quoted
or unquoted.
Non-trade investments generally exclude the investments made by the company into its business associates, sub-
sidiaries and other strategic business partners.

ProwessIQ April 15, 2019

2148 S HORT TERM INVESTMENTS OUTSIDE INDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Short term investments outside india
Field : st_invest_abroad
Data Type : Number
Unit : Currency
Description:
This data field captures the total value of all investments made by a company outside India. The overseas invest-
ments could be in equity shares, preference shares, debt instruments, mutual funds, or other investments such as in
immovable properties, capital of partnership firms, etc.
Only those overseas investments that have a maturity period of 12 months or less are reported here.

April 15, 2019 ProwessIQ

OF WHICH : S HORT TERM OVERSEAS INVESTMENTS IN GROUP / RELATED COMPANIES 2149

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Short term overseas investments in group/related companies
Field : st_invest_abroad_gp
Data Type : Number
Unit : Currency
Description:
The book value of all short term investments in shares and bonds of group companies which are located outside
India are reported in this data field.

ProwessIQ April 15, 2019

2150 S HORT TERM I NVESTMENTS LODGED AS SECURITY

Table : Annual Financial Statements (IND-AS)

Indicator : Short term Investments lodged as security
Field : st_invest_lodged_as_guarantee
Data Type : Number
Unit : Currency
Description:
This data field captures the total value of short term investments made by a company that have been lodged with
lenders as security.
A company may have taken loans / borrowings from banks / financial institutions / others. Such loans may be
secured by way of mortgage / pledge of fixed assets or hypothecation of goods or deposit of securities owned by
the borrower. Value of investments which are charged in favour of the lender are reported by borrowing companies
in their balance sheet with a note to accounts stating that these investments have been given as a security for loans
taken. The value of investments lodged as security with a maturity period of less than 12 months is captured in this
data field.

April 15, 2019 ProwessIQ

OF WHICH : SHORT TERM I NVESTMENTS IN THE NATURE OF C ASH AND CASH EQUIVALENTS CONSIDERED AS
INVESTMENTS 2151

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term Investments in the nature of Cash and cash equivalents
considered as investments
Field : st_invest_nature_of_cash_cashequi_consi_invest
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2152 S HORT TERM TRADE RECEIVABLES & BILLS RECEIVABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Short term trade receivables & bills receivable
Field : st_trade_bills_receivables
Data Type : Number
Unit : Currency
Description:
This data field captures the value of a company’s trade receivables and bills receivables, that are current in nature,
i.e. which are expected to be converted into cash within the normal operating cycle or within one year from the
balance sheet date.
Prior to the introduction of the revised schedule VI, trade receivables were known as sundry debtors. Typically,
trade receivables are what a company’s customers owe to it for goods and services provided by it in the normal
course of business.
Sundry debtors are conventionally current assets. The erstwhile sundry debtors always fell within current assets.
The revised schedule VI, however, has made a provision to capture the non-current portion thereof separately as
long term trade receivables. This data field captures that portion of a company’s trade receivables that qualify as
current assets.
It also includes bills receivables, which are bills of exchange that a company may draw on its debtors, wherein the
debtor agrees to pay the company a specified amount on a specified date. The company, in this case is the drawer
of the bill and the debtor is the drawee of the bill. Bills receivable can be held by the company till the maturity date
at which it can be presented to the drawee for payment.
The company may also choose to discount the bill with a bank before its maturity date. In such a case the company
gets payment before the maturity date. On the maturity date the bank approaches the drawee for payment of the
bill. If the drawee refuses to or fails to honour the bill, the drawer may be liable to pay to the bank. This is known
as bill discounting.
The erstwhile schedule VI (prior to recent revision) required separate presentation of debtors outstanding for a
period exceeding six months calculated from the date on which the bill/invoice was raised. The revised schedule
VI, however, requires a separate disclosure of trade receivables outstanding for a period exceeding six months,
calculated from the date the bill/invoice became due for payment.
The schedule VI, even after revision, requires companies to sub-classify their trade receivables into the categories
’Secured considered good’, ’Unsecured considered good’ and ’Doubtful’. The break-up of trade receivables into
secured, unsecured and doubtful is captured separately in Prowess.
This data field captures the gross amount of trade receivables & bills receivables. The amount of provision for
bad and doubtful debts is not subtracted from the amountof trade receivables. Even if a company reports trade
receivables net of provisions for doubtful debts, Prowess adds back these provisions and reports trade receivables
& bills receivables at the gross amount. Provision for bad and doubtful debts is captured separately under current
liabilities and provisions.

April 15, 2019 ProwessIQ

S HORT TERM TRADE RECEIVABLES 2153

Table : Annual Financial Statements (IND-AS)

Indicator : Short term trade receivables
Field : st_trade_receivables
Data Type : Number
Unit : Currency
Description:
This data field captures the value of a company’s trade receivables that are current in nature, i.e. which are expected
to be converted into cash within the normal operating cycle or within one year from the balance sheet date.
Prior to the introduction of the revised schedule VI, trade receivables were known as sundry debtors. Typically,
trade receivables are what a company’s customers owe to it for goods and services provided by it in the normal
course of business.
Sundry debtors are conventionally current assets. The erstwhile sundry debtors always fell within current assets.
The revised Schedule VI, however, has made a provision to capture the non-current portion thereof separately as
long term trade receivables. This data field captures that portion of a company’s trade receivables that qualify as
current assets.
The erstwhile schedule VI (prior to recent revision) required separate presentation of debtors outstanding for a
period exceeding six months calculated from the date on which the bill/invoice was raised. The revised schedule
VI, however, requires a separate disclosure of trade receivables outstanding for a period exceeding six months,
calculated from the date the bill/invoice became due for payment.
The schedule VI, even after revision, requires companies to sub-classify their trade receivables into the categories
’Secured considered good’, ’Unsecured considered good’ and ’Doubtful’. The break-up of trade receivables into
secured, unsecured and doubtful is captured separately in Prowess.
This data field captures the gross amount of trade receivables. The amount of provision for bad and doubtful debts
is not subtracted from the amount of trade receivables. Even if a company reports trade receivables net of provisions
for doubtful debts, Prowess adds back these provisions and reports trade receivables at the gross amount. Provision
for bad and doubtful debts is captured separately under current liabilities and provisions.

ProwessIQ April 15, 2019

2154 T RADE RECEIVABLES , OUTSTANDING OVER SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Trade receivables, outstanding over six months
Field : debtors_more_6m
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of trade receivables that have been outstanding for more than six months from
the due date. It includes all secured and unsecured debtors outstanding for more than six months.
Prowess reports the amount of trade receivables gross of the amount of provision, if any, made for doubtful debtors.
Provision if any, made for doubtful debtors is reported separately under provisions in liabilities.

April 15, 2019 ProwessIQ

S UNDRY DEBTORS SECURED , OUTSTANDING OVER SIX MONTHS 2155

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors secured, outstanding over six months
Field : sec_debtors_more_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflect the amount that the company’s customers owe it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers have been outstanding and
by the nature of the debtors, being secured or unsecured. This data field captures sundry debtors that have been
outstanding for more than six months and which are secured.
Prowess reports the amount of sundry debtors gross of the amount of provision if any, made for doubtful debtors.
Provision, if any, made for doubtful debtors is reported separately under provisions in liabilities.

ProwessIQ April 15, 2019

2156 S UNDRY DEBTORS UNSECURED , OUTSTANDING OVER SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors unsecured, outstanding over six months
Field : unsec_debtors_more_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflect the amount that the company’s customers owe it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers has been outstanding and
by the nature of the debtors being secured or unsecured. This data field captures sundry debtors that have been
outstanding for more than six months and which are not secured. Unless specifically mentioned as secured, sundry
debtors are considered unsecured.
Prowess reports the amount of sundry debtors gross of the amount of provision, if any, made for doubtful debtors.
Provision made for doubtful debtors is reported separately under provisions in liabilities.

April 15, 2019 ProwessIQ

S UNDRY DEBTORS CONSIDERED DOUBTFUL AND OUTSTANDING FOR OVER SIX MONTHS 2157

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors considered doubtful and outstanding for over six months
Field : doubtful_debtors_more_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflects the amount that the company’s customers owe it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers has been outstanding and
by the nature of the debtors being secured or unsecured. This data field captures sundry debtors that have been
outstanding for more than six months and whose recovery is considered doubtful. It includes both, secured and
unsecured sundry debtors whose recovery is doubtful.
The amount of sundry debtors (outstanding for more than 6 months) considered doubtful are reported in this field
irrespective of whether the company has made a provision for doubtful debt for the same or not.
Where the company does not report the amount of doubtful debts separately but gives information regarding the
amount under provision for doubtful debts, Prowess reports the amount in this data field as well as under the
provision for doubtful debts data field.

ProwessIQ April 15, 2019

2158 T RADE RECEIVABLES , OUTSTANDING LESS THAN SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Trade receivables, outstanding less than six months
Field : debtors_less_6m
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of trade receivables that have been outstanding for less than six months from
the due date. It includes all secured and unsecured debtors outstanding for less than six months.
Prowess reports the amount of trade receivables gross of the amount of provision, if any, made for doubtful debtors.
Provision if any, made for doubtful debtors is reported separately under provisions in liabilities.

April 15, 2019 ProwessIQ

S UNDRY DEBTORS SECURED , OUTSTANDING LESS THAN SIX MONTHS 2159

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors secured, outstanding less than six months
Field : sec_debtors_less_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflects the amount that the company’s customers owe to it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers have been outstanding and
by the nature of the debtors, being secured or unsecured. This data field captures sundry debtors, that have been
outstanding for less than six months and that are secured.
Prowess reports the amount of sundry debtors, gross of the amount of provision if any, made for doubtful debtors.
Provision for doubtful debts is reported separately & under provisions in Liabilities.

ProwessIQ April 15, 2019

2160 S UNDRY DEBTORS UNSECURED , OUTSTANDING LESS THAN SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors unsecured, outstanding less than six months
Field : unsec_debtors_less_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflects the amount that the company’s customers owe to it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers have been outstanding and
by the nature of the debtors being secured or unsecured. This data field captures sundry debtors that have been
outstanding for less than six months and that are not secured. Unless specifically mentioned as secured, sundry
debtors are considered as unsecured.
Prowess reports the amount of sundry debtors gross of the amount of provision if any, made for doubtful debtors.
Provision, if any, made for doubtful debts is reported separately, under provisions in Liabilities.

April 15, 2019 ProwessIQ

S UNDRY DEBTORS CONSIDERED DOUBTFUL AND OUTSTANDING FOR LESS THAN SIX MONTHS 2161

Table : Annual Financial Statements (IND-AS)

Indicator : Sundry debtors considered doubtful and outstanding for less than six months
Field : doubtful_debtors_less_6m
Data Type : Number
Unit : Currency
Description:
Sundry debtors reflects the amount that the company’s customers owe to it for goods and services provided by it.
Sundry debtors are classified by the period for which such payments from customers has been outstanding and
by the nature of the debtors being secured or unsecured. This data field captures sundry debtors that have been
oustanding for less than six months and whose recovery is considered doubtful. It includes both, secured and
unsecured sundry debtors whose recovery is doubtful.
The amount of sundry debtors (outstanding for less than 6 months) considered doubtful are reported in this field
irrespective of whether the company has made a provision for doubtful debt for the same or not.
Where the company does not report the amount of doubtful debts separately but gives information regarding the
amount under provision for doubtful debts, Prowess reports the amount in this data field as well as under the
provision for doubtful debts data field.

ProwessIQ April 15, 2019

2162 T RADE RECEIVABLES OUTSTANDING FROM GROUP COS

Table : Annual Financial Statements (IND-AS)

Indicator : Trade receivables outstanding from group cos
Field : debtors_frm_gp_cos
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of trade receivables that a company owes from its group companies for the
goods and services provided by it, whether secured or unsecured and whether outstanding for a period less than or
more than six months.

April 15, 2019 ProwessIQ

M ORE THAN SIX MONTHS 2163

Table : Annual Financial Statements (IND-AS)

Indicator : More than six months
Field : debtors_frm_gp_more_6m
Data Type : Number
Unit : Currency
Description:
This data field captures the value of trade receivables that a company owes from its group companies for the goods
and services provided by it and which have been outstanding for over six months, whether secured or unsecured.

ProwessIQ April 15, 2019

2164 L ESS THAN SIX MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Less than six months
Field : debtors_frm_gp_less_6m
Data Type : Number
Unit : Currency
Description:
This data field captures the value of trade receivables that a company owes from its group companies for the
goods and services provided by it and which have been outstanding for less than six months, whether secured or
unsecured.

April 15, 2019 ProwessIQ

T RADE RECEIVABLES OUTSTANDING FROM KEY MANAGEMENT PERSONNEL (KMP) AND ENTITIES IN WHICH
KMP ARE INTERESTED 2165

Table : Annual Financial Statements (IND-AS)

Indicator : Trade receivables outstanding from key management personnel(KMP) and entities
in which KMP are interested
Field : trade_recv_outstdg_kmp_ent
Data Type : Number
Unit : Currency
Description:
This data field captures the amount of trade receivables due from directors or other officers of a company or debts
due by firms or private companies in which the director is a partner or a director or a member. Such disclosure
regarding related party transactions are mandatory as per revised schedule VI.

ProwessIQ April 15, 2019

2166 T RADE RECEIVABLES FROM KMP O / S FOR MORE THAN 6 MONTHS

Table : Annual Financial Statements (IND-AS)

Indicator : Trade receivables from KMP o/s for more than 6 months
Field : trade_recv_outstdg_kent_over_sixmths
Data Type : Number
Unit : Currency
Description:
This data field captures the trade receivables that have been outstanding for more than six months from directors
or officers of a company or debts due by firms or private companies in which the director is a partner or director or
member. Such disclosures regarding related party transactions are mandatory according to revised schedule VI.

April 15, 2019 ProwessIQ

OTHER TRADE RECEIVABLES O / S FROM KMP 2167

Table : Annual Financial Statements (IND-AS)

Indicator : Other trade receivables o/s from KMP
Field : trade_recv_outstdg_kent_others
Data Type : Number
Unit : Currency
Description:

ProwessIQ April 15, 2019

2168 OF WHICH : S HORT TERM RETENTION MONEY HELD BY CUSTOMERS

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Short term retention money held by customers
Field : stsd_retention_money_held_customers
Data Type : Number
Unit : Currency
Description:
A sum of money withheld; especially (part) payment for goods or work kept back until such time as a contract is
fulfilled to the satisfaction of the payer.For example, when a manufacturing business purchases production machin-
ery from a supplier, they might withhold some percentage of payment due as retention money until the machines
are successfully installed and operational.Read more: http://www.businessdictionary.com/definition/retention-
money.html
This field captures current portion of retention deposit held by the customers and due to company at the balance
sheet date. Company reports the retention deposit either in trade receivable or other financial assets. Retention
deposit reported by companies in trade receivable is reflected in this data field. Retention deposit reported in other
financial assets apparently due from customer is, as a practice of normalisation, captured in this data field.

April 15, 2019 ProwessIQ

B ILLS RECEIVABLE 2169

Table : Annual Financial Statements (IND-AS)

Indicator : Bills receivable
Field : bills_recv
Data Type : Number
Unit : Currency
Description:
The Negotiable Instruments Act, 1881, defines bills of exchange as "instruments in writing, containing an uncondi-
tional order, signed by the maker, directing a certain person to pay a certain sum of money only to, or to the bearer
of the instrument."
Bills of exchange can either be ’bills receivable’ or ’bills payable’, depending on whether the company has drawn
the bill or whether it has accepted a bill drawn on it by another party. Bills receivable are bills of exchange that a
company may draw on its debtors, wherein the debtor agrees to pay the company a specified amount on a specified
date. The company, in this case, is the drawer of the bill and the debtor is the drawee of the bill. This data field
captures the value of bills receivable reported by the company as on the balance sheet date.
Bills receivable can be held by a company till the maturity date. On the maturity date, the bill can be presented to
the drawee for payment.
In case companies want to encash bills before the maturity date, they may also choose to discount the bill with a
bank. In such a case, the company gets payment, after deduction of discounting charges payable to the bank, before
the maturity date. In such a case of discounting, the bank will approach the drawee on the date of maturity for
payment of the said bill. If the drawee refuses to or fails to honor the bill, the drawer will be held liable to pay the
bank. This is known as bill discounting.
Bills receivable features under ’current assets’.

ProwessIQ April 15, 2019

2170 C ASH BALANCE

Table : Annual Financial Statements (IND-AS)

Indicator : Cash balance
Field : cash_bal
Data Type : Number
Unit : Currency
Description:
Cash balance is defined as "aggregate monetary resources" held by an organisation on the last day of the accounting
year. The constituents are: cash in hand, cash in transit, cheques and drafts in hand. This data field reports the sum
of these three constituents of cash.

April 15, 2019 ProwessIQ

C ASH IN HAND 2171

Table : Annual Financial Statements (IND-AS)

Indicator : Cash in hand
Field : cash_in_hand
Data Type : Number
Unit : Currency
Description:
Cash in hand refers to the actual disposable currency at the year-end. The term currency includes Indian currency
as well as foreign currency.
Cash in hand does not include cash in transit and cheques and demand drafts held by the companies as these are
reported in separate data fields.

ProwessIQ April 15, 2019

2172 C ASH IN TRANSIT

Table : Annual Financial Statements (IND-AS)

Indicator : Cash in transit
Field : cash_in_transit
Data Type : Number
Unit : Currency
Description:
Cash in transit reported by companies is captured in this data field.

April 15, 2019 ProwessIQ

C HEQUES AND DRAFTS IN HAND 2173

Table : Annual Financial Statements (IND-AS)

Indicator : Cheques and drafts in hand
Field : cheques_drafts_in_hand
Data Type : Number
Unit : Currency
Description:
This data field pertains to those cheques and drafts, which have not been deposited in bank and are held by a
company at the end of an accounting year. This field also includes cheques in transit.

ProwessIQ April 15, 2019

2174 S HORT TERM BANK BALANCE

Table : Annual Financial Statements (IND-AS)

Indicator : Short term bank balance
Field : st_bank_bal
Data Type : Number
Unit : Currency
Description:
This data field captures the value of a company’s deposits in banks, which are short term/current in nature. Bank
balances are usually current in nature, except for balances held for a tenure of more than 12 months. This data field
captures the aggregate value of all balances held by a company with all kinds of banks, whether based in India or
abroad, or whether in current accounts or deposit accounts, etc.
This data field has the following sub-categories, for which separate fields are created:-
• Balance in banks within India
• Balance in banks outside India
• Balance with RBI; and
• Balances in earmarked accounts
All of the sub-categories mentioned above are meant to capture balances which are inherently short term/current in
nature.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM BALANCE IN BANKS WITHIN I NDIA 2175

Table : Annual Financial Statements (IND-AS)

Indicator : Short term balance in banks within India
Field : st_bank_bal_within_india
Data Type : Number
Unit : Currency
Description:
This data field captures the value of the balances maintained by companies with banks based in India. It specifically
captures short term bank balances, i.e. those which are short term/current in nature. Bank balances are usually
current in nature, except for balances held for a tenure of more than 12 months. This data field captures the
aggregate value of all balances held by a company with banks based in India.
This data field has the following sub-categories, for which separate fields are created:-
• Current account in banks within India
• Exchange earnings foreign currency accounts in India-based banks
• Deposit accounts in banks within India
• Money at call with banks in India
All of the sub-categories mentioned above are meant to capture balances which are inherently short term/current in
nature.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2176 C URRENT ACCOUNT IN BANKS WITHIN I NDIA ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Current account in banks within India (short term)
Field : st_bank_bal_india_curr_acct
Data Type : Number
Unit : Currency
Description:
This data field captures the value of the balances maintained by companies under current accounts with banks based
in India. It specifically captures short term bank balances, i.e. those which are short term/current in nature. Current
account balances are essentially short-term in nature, since it is dynamic and outstanding balances keep changing.
Having said this, current bank accounts are of a continuing nature since there is no fixed tenure of holding a current
account.
Current bank accounts are usually opened by businessmen, since they have a high number of transactions with a
bank. It is a non interest bearing bank account. It requires a higher minimum balance to be maintained as compared
to a regular saving bank account. However, current accounts facilitate overdraft facilities to account holders. There
is no restriction on the number of transactions made, and the amount thereof.

April 15, 2019 ProwessIQ

S HORT TERM EEFC ACCOUNTS IN BANKS (E XCHANGE EARNINGS FOREIGN CURRENCY ) 2177

Table : Annual Financial Statements (IND-AS)

Indicator : Short term EEFC accounts in banks (Exchange earnings foreign currency)
Field : st_bank_bal_eefc_acct
Data Type : Number
Unit : Currency
Description:
When an entity earns income in foreign currency, it is required to convert the same into rupees before the sum can
be deposited in banks. Certain banks might allow the deposit of foreign currency, at certain fees. Such procedures
tend to entail a high number of formalities and transactions, thereby increasing transaction costs for the foreign
exchange earner.
An Exchange Earners’ Foreign Currency Account is one maintained by an authorised dealer of foreign exchange
(in this case a bank), that allows foreign exchange earners, including exporters, to deposit all their foreign exchange
earnings without having to convert them into rupees. Likewise, it also allows account holders to make payments in
foreign currency. All categories of foreign exchange earners, such as individuals, companies, etc. who are resident
in India, can open EEFC accounts. Although special economic zones cannot open EEFC accounts, a unit located
in an SEZ and SEZ developers can open EEFC Accounts.
EEFC accounts can be held only in the form of a current account. Up to 100% foreign exchange earnings can be
credited to the EEFC account. However, the sum total of the accruals in the account during a calendar month are
required to be converted into rupees before the last day of the succeeding calendar month. This condition helps in
reducing the number of transactions on the part of the foreign exchange earner.
This data field captures the value of the balances maintained by companies under EEFC accounts with banks based
in India. It specifically captures short term bank balances, i.e. those which are short term/current in nature. Being
a current account, EEFC account balances are usually short-term in nature, unless specified to be otherwise.

ProwessIQ April 15, 2019

2178 S HORT TERM DEPOSIT ACCOUNTS IN BANKS WITHIN I NDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposit accounts in banks within India
Field : st_bank_bal_india_oth_dep_acct
Data Type : Number
Unit : Currency
Description:
This data field captures the value of bank balances maintained by companies in deposit account with banks accounts
in India. Deposit accounts could be in the form of term deposits, demand deposits, recurring deposits, saving bank
accounts, etc.
Deposit accounts can be of varying tenures. Some deposit accounts can be non-current in nature. For instance, a
term deposit with a maturity date five years hence would be a non-current asset. However, this data field specifically
captures the outstanding value of amounts held in deposit accounts which are short term or current in nature, i.e.
those which are conventionally expected to be encashed or which will mature within a period of 12 months from
the balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM MARGIN MONEY WITH BANKS 2179

Table : Annual Financial Statements (IND-AS)

Indicator : Short term margin money with banks
Field : st_bank_bal_margin_money
Data Type : Number
Unit : Currency
Description:
Margin money refers to the sum that is deposited with a bank as security to indemnify the bank against risks
associated with certain credit facilities offered to the depositor, or to a third party in the case of a bank guarantee.
Banks might require companies to deposit some margin money based on certain criteria at the time of issue of
loans, letters of credit, in the case of bank guarantees and for overdraft facilities. The amount is deposited in a
separate ’margin account’, and is refundable after all obligations have been met.
This data field captures the value of deposits made by companies in margin accounts with banks in India. It specif-
ically captures the outstanding value of such margin deposits which are current in nature, i.e. they are expected to
be written off within a period of 12 months from the balance sheet date.
Although margin money is reported under the cash and bank balances section, it is a earmarked fund. Hence, it is
excluded from the calculation of the short-term liquidity of a firm.

ProwessIQ April 15, 2019

2180 S HORT TERM FIXED DEPOSITS WITH BANKS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits with banks
Field : st_bank_bal_fixed_deposit
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a deposit account that pays a fixed rate of interest on the amount deposited by the account holder,
at fixed payment intervals, and which are to be held upto a fixed maturity date. They can not be withdrawn prior
to the maturity date, otherwise a penalty is imposed in terms of a charge or a reduction in interest payments. Fixed
deposits accounts pay a higher interest on deposits as compared to other regular deposit accounts.
Since fixed deposits are made with a fixed tenure, they can be either long term or short term in nature. This data
field specifically captures the outstanding value of fixed deposits that are current in nature, i.e. which are expected
to mature within a period of 12 months from the balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM FIXED DEPOSITS LODGED AS SECURITY 2181

Table : Annual Financial Statements (IND-AS)

Indicator : Short term fixed deposits lodged as security
Field : st_fixed_dep_lodged_security
Data Type : Number
Unit : Currency
Description:
A fixed deposit is a deposit account that pays a fixed rate of interest on the amount deposited by the account holder,
at fixed payment intervals, and which are to be held upto a fixed maturity date. They can not be withdrawn prior
to the maturity date, otherwise a penalty is imposed in terms of a charge or a reduction in interest payments. Fixed
deposits accounts pay a higher interest on deposits as compared to other regular deposit accounts.
Sometimes, banks require borrowers to pledge certain securities/investments as security against loans, or as a pre-
condition to indemnify against risks in other business dealings. Companies might lodge their fixed deposit receipts
with banks for such purposes. This data field, which is an additional information field, captures the value of such
fixed deposits that are pledged by companies as security with banks.

ProwessIQ April 15, 2019

2182 S HORT TERM CERTIFICATE OF DEPOSITS ( CASH / BANK BALANCE )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term certificate of deposits (cash/bank balance)
Field : st_cert_dep_cash_bank
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

M ONEY AT CALL WITH BANKS IN I NDIA ( SHORT TERM ) 2183

Table : Annual Financial Statements (IND-AS)

Indicator : Money at call with banks in India (short term)
Field : st_bank_bal_india_mon_at_call
Data Type : Number
Unit : Currency
Description:
Money at call refers to an amount lent to a borrower with the understanding that the said amount will be returned
immediately upon demand. Money at short notice is similar to money at call, in that money at short notice gives
the borrower a notice period of up to 15 days to return the amount. Both money at call and money at short notice
are the most liquid assets to an entity that has lent sums under this method, after hard cash. They are essentially
and exclusively current, i.e short term in nature.
This data field is relevant to banks. It captures the outstanding value of the lending bank’s money at call and money
at short notice effected in the inter-bank call money market in India.

ProwessIQ April 15, 2019

2184 S HORT TERM BALANCE IN BANKS OUTSIDE I NDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Short term balance in banks outside India
Field : st_bank_bal_outside_india
Data Type : Number
Unit : Currency
Description:
This data field captures the value of the balances maintained by companies in bank accounts outside India. It
specifically captures short term bank balances, i.e. those which are short term/current in nature. Bank balances are
usually current in nature, except for balances held for a tenure of more than 12 months (for instance, fixed deposit
for period of 18 months). This data field captures the aggregate value of all balances held by a company in bank
accounts outside India.
This data field has the following sub-categories, for which separate fields are created:-
• Current account in banks outside India
• Deposit accounts in banks outside India
• Money at call with banks outside India
Each of the aforementioned fields are meant to capture balances which are inherently short term/current in nature.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

C URRENT ACCOUNT IN BANKS OUTSIDE I NDIA ( SHORT TERM ) 2185

Table : Annual Financial Statements (IND-AS)

Indicator : Current account in banks outside India (short term)
Field : st_bank_bal_outside_curr_acct
Data Type : Number
Unit : Currency
Description:
This data field captures the value of the balances maintained by companies under current accounts with banks
outside India. It specifically captures short term bank balances, i.e. those which are short term/current in nature.
Current account balances are essentially short-term in nature, since it is dynamic and outstanding balances keep
changing. Hence, it is usually a part of a company’s current assets. Having said this, current bank accounts are of
a continuing nature since there is no fixed tenure for holding a current account.
Current bank accounts are usually opened by businessmen, since they have a high number of transactions with a
bank. It is a non interest bearing bank account. It requires a higher minimum balance to be maintained as compared
to a regular saving bank account. However, current accounts facilitate overdraft facilities to account holders. There
is no restriction on the number of transactions made or on the amount of the transaction, as long as there are
sufficient funds available in the account.

ProwessIQ April 15, 2019

2186 S HORT TERM DEPOSIT ACCOUNTS IN BANKS OUTSIDE I NDIA

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposit accounts in banks outside India
Field : st_bank_bal_outside_oth_dep
Data Type : Number
Unit : Currency
Description:
This data field captures the value of bank balances maintained by companies in deposit account with banks outside
India. Such deposit accounts are in the like of term deposits, demand deposits, recurring deposits, saving bank
accounts, etc.
Deposit accounts can be of varying tenures. Some deposit accounts can be non-current in nature. For instance, a
term deposit with a maturity date five years hence would be a non-current asset. However, this data field specifically
captures the outstanding value of amounts held in deposit accounts which are short term or current in nature, i.e.
those which are conventionally expected to be encashed or which will mature within a period of 12 months from
the balance sheet date, and which are maintained in accounts outside India.

April 15, 2019 ProwessIQ

M ONEY AT CALL WITH BANKS OUTSIDE I NDIA ( SHORT TERM ) 2187

Table : Annual Financial Statements (IND-AS)

Indicator : Money at call with banks outside India (short term)
Field : st_bank_bal_outside_mon_at_cal
Data Type : Number
Unit : Currency
Description:
Money at call refers to an amount lent to a borrower with the understanding that the said amount will be returned
immediately upon demand. Money at short notice is similar to money at call, in that money at short notice gives
the borrower a notice period of up to 15 days to return the amount. Both money at call and money at short notice
are the most liquid assets to an entity that has lent sums under this method, after hard cash. They are essentially
and exclusively current, i.e short term in nature.
This data field is relevant to banks. It captures the outstanding value of the lending bank’s money at call and money
at short notice effected in the inter-bank call money market, outside India.

ProwessIQ April 15, 2019

2188 S HORT TERM BALANCES IN EARMARKED ACCOUNTS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term balances in earmarked accounts
Field : st_bank_bal_earmarked_acct
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for a paying off, the entity might not be able to actually dispense off with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced.
This data field is used to capture the value of such amounts deposited in specially earmarked accounts. It is an
aggregate of five sub-categories, namely:-
• Unpaid dividend account
• Unpaid matured deposits
• Unpaid matured debentures
• Share application money due for refund
• Other earmarked accounts
This field, and all its child fields are meant to capture only those items that are current in nature, i.e. they are
expected to be written off within 12 months from the balance sheet date. Balances in earmarked accounts are more
likely to be current/short term in nature, since these amounts are already due for payment, and will be paid as soon
as the beneficiaries are identified/traced.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

U NPAID DIVIDEND ACCOUNT ( SHORT TERM ) 2189

Table : Annual Financial Statements (IND-AS)

Indicator : Unpaid dividend account (short term)
Field : st_bank_bal_unpaid_div_account
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for to be dispensed, the entity might not be able to actually go ahead with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced. This data field pertains to
unpaid dividend.
As per Section 205A of the Companies Act, 1956, if a company declares dividend and the same is not paid to any
shareholder(s) entitled to the payment thereof within a period of 30 days from the date on which such a dividend was
declared, then the company shall, within seven days from the expiry of the said 30 days, transfer the total amount
of dividend which remains unpaid to a special account called ’Unpaid Dividend Account’. The unpaid dividend
account is to be opened by the company with any scheduled bank. Thus, this data field essentially captures the
outstanding value of the balance of such an unpaid dividend account.
Section 205C of the Companies Act, 1956, mandated that any dividend amount lying unclaimed in this account
for a period of seven years eventually gets transferred to the Investor Education and Protection Fund (IEPF).
Subsequently, no claims are entertained against the company or the IEPF for any money transferred to the fund
in accordance with the relevant provisions.
Balances in earmarked accounts are current/short term in nature, since these amounts are already due for payment,
and will be paid as soon as the beneficiaries are identified/traced.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2190 U NPAID MATURED DEPOSITS ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Unpaid matured deposits (short term)
Field : st_bank_bal_unpaid_mat_deposits
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for to be dispensed, the entity might not be able to actually go ahead with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced. This data field pertains to
unpaid matured deposits, i.e. deposits which have matured, but have not yet been claimed by the holders thereof.
In ordinary parlance, the term "unclaimed deposits" would relate to deposits accepted by banks. However, this data
field covers unclaimed and unpaid deposits which have been accepted by all kinds of companies. A significant
portion of such deposits pertains to deposits raised from the public.
Companies usually report such amounts as "Unclaimed and unpaid matured deposits". More often than not, it
is reported so as to include "interest accrued thereon" as well. Where a break-up of the principal and interest
components is not made available, Prowess reports the entire amount under this data field. If, however, a break-up
of interest is made available by the company in its Annual Report, Prowess captures such an interest component
under the head "Interest on unclaimed and unpaid dues".
Since unclaimed and unpaid deposits are payable as soon as the depositor makes a claim, they are classified by
CMIE as a current liability, even if certain companies report them under unsecured borrowings. Likewise, an
account earmarked for such unpaid matured deposits are current/short term in nature, since these amounts are
already due for payment, and will be paid as soon as the beneficiaries are identified/traced.
If, however, such deposits remain unclaimed for a period of seven years, they get transferred to an account named
the "Investor Education and Protection Fund (IEPF) as mandated by section 205 of the Companies Act, 1956.
Subsequently, no claims are entertained against the company or the IEPF for any money transferred to the fund in
accordance with the relevant provisions. It therefore follows that such a earmarked account will cease to exist or
will have no balance.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

U NPAID MATURED DEBENTURES ( SHORT TERM ) 2191

Table : Annual Financial Statements (IND-AS)

Indicator : Unpaid matured debentures (short term)
Field : st_bank_bal_unpaid_mat_debentures
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for to be dispensed, the entity might not be able to actually go ahead with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced. This data field pertains
to unpaid matured debentures, i.e. debentures which have matured, but have not yet been claimed by the holders
thereof.
Debentures are a class of debt instruments issued by a company. There are various kinds of debentures. Redeemable
debentures are those which are to be paid back within a specified period. There is a possibility of certain debenture
holders not coming forward to claim the proceeds of redeemed debentures. Also, certain claims might not be
entertained, for reasons such as non-surrender of duly discharged debenture certificates by a person claiming to
be a debenture-holder. Such unclaimed and unpaid redeemable debentures are to be recorded under the head
"Unclaimed and unpaid portion of redeemed debentures" and the sum payable is deposited in a bank account
specially earmarked for the purpose. This data field captures the outstanding value of the balance held in such a
bank account specially earmarked for this purpose.
Since unclaimed and unpaid matured debentures are payable as soon as the debenture holder makes a claim, they
are classified as a current liability, even if certain companies report them under unsecured borrowings. Likewise, an
account earmarked for such unpaid matured debentures will be current/short term in nature, since such an amount
is already due for payment, and will be paid as soon as the beneficiaries are identified/traced.
If, however, such deposits remain unclaimed for a period of seven years, they get transferred to an account named
the "Investor Education and Protection Fund (IEPF) as mandated by section 205 of the Companies Act, 1956.
Subsequently, no claims are entertained against the company or the IEPF for any money transferred to the fund in
accordance with the relevant provisions. It therefore follows that such a earmarked account will cease to exist or
will have no balance.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2192 S HARE APPLICATION MONEY DUE FOR REFUND ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Share application money due for refund (short term)
Field : st_bank_bal_sh_appl_money_due_for_refund
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for to be dispensed, the entity might not be able to actually go ahead with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced.
When shares are issued in the capital market, applications are invited. Accordingly, investors pay application
money on the number of shares they wish to subscribe to. However, not all applicants are allotted the exact number
of shares that they applied for. There might be an oversubscription of shares, making it impossible to allot shares
against all applications received. Shares might be allotted on a pro-rata basis. Also, some applications might be
rejected. Rejected applications might either be refunded or forfeited. When application money is to be refunded
and the applicants can not be determined or can not be traced, the amount refundable is deposited in a separate
account earmarked for the purpose. This data field captures the outstanding value of the balance held in such a
bank account specially earmarked for the refund due towards share application money.
Refundable share application money is payable as soon as the applicant is traced, or he comes forward to make a
claim. Since the amount is already due, it is classified as a current liability. Likewise, an account earmarked for
such a refundable amount will be current/short term in nature, since such an account will exist only as long as the
dues are still pending to be paid off.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

OTHER SHORT TERM EARMARKED ACCOUNTS 2193

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term earmarked accounts
Field : st_bank_bal_oth_earmarked_acct
Data Type : Number
Unit : Currency
Description:
Whenever an obligation becomes due, an entity either pays it off, or marks it as a liability or an amount due to a
creditor in its balance sheet. In certain cases, however, although a liability is recognised and the amount payable
is ready for to be dispensed, the entity might not be able to actually go ahead with the payment since it is unable
to determine the creditor or unable to trace the creditor. The amount might be deposited in bank accounts created
specially for the purpose of paying off the creditor as soon as it is identified or traced. This data field captures the
outstanding balance in bank accounts earmarked for amounts due to be paid towards liabilities other than unpaid
dividend, unpaid matured deposits, unpaid matured debentures and refundable share application money.
Since the dues are payable as soon as the beneficiary is traced, or he comes forward to make a claim, it is classified
as a current liability. Likewise, an account earmarked for such a due amount will be current/short term in nature,
since such an account will exist only as long as the dues are still pending to be paid off.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2194 OTHER SHORT TERM BALANCES WITH FIS & POST OFFICE

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term balances with fis & post office
Field : st_oth_cash_bank_bal
Data Type : Number
Unit : Currency
Description:
Apart from deposits with banks, entities have other options to hold their cash resources. There are other non-
banking financial institutions that also accept deposits. Post offices also accept deposits. In fact, in rural areas,
where banks have not penetrated much, post offices play an important role of providing financial services. To state
a fact, post office savings bank is the oldest and largest ’banking’ institution in India, owing to its wide reach.
This data field captures the value a company’s cash balances other than ’cash in hand’ and cash held in bank
accounts (bank balances). Such balances are usually current in nature, except when specified to be held for a tenure
of more than 12 months.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with the
revised Schedule VI format, data is available only after the year ending March 2011.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

OF WHICH : FOREIGN CURRENCY ACCOUNT ( SHORT TERM ) 2195

Table : Annual Financial Statements (IND-AS)

Indicator : Of which : foreign currency account (short term)
Field : st_bank_bal_forgn_currency_acct
Data Type : Number
Unit : Currency
Description:
This is an addendum information field, which seeks to show the amount of a company’s cash holdings in terms of
foreign currency.
Indian companies having foreign operations may have transactional bank accounts facilitating deposits and with-
drawals, and denominated in foreign currency. Such accounts might either be with a bank in India, or outside India.
This data field captures the value of the outstanding balance of such a foreign currency account as on a balance
sheet date.Such information is generally available in the annual report either as a note under the cash and bank
balance schedule or under the notes to accounts.
The field also includes balances held in the exchange earner’s foreign currency (EEFC) account. Cash in hand, in
terms of foreign currency are also included in this data field.
As per Accounting Standard 11 (AS-11) issued by the Institute of Chartered Accountants of India (ICAI), Indian
companies are required to present their financial statements in Indian currency only. Hence, such foreign currency
accounts are converted to Indian currency at closing rates and reported in the financial statements.
Cash is the most liquid asset in the hands of any entity. Hence, it is essentially current in nature.
This field is relevant to all companies except for banking companies, since it is not mandatory for banks to classify
their borrowings into long and short term, viz. the revised schedule VI is not applicable to them. Since this field
has been introduced to capture the additional disclosures required to be made by companies in accordance with
the revised Schedule VI format, data is available only after the year ending March 2011. Balances in foreign
currency in the books of banking companies are captured separately in the field ’foreign currency account’ in the
’Auto-calculations’ section of the query tree.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2196 OF WHICH : CASH AND CASH EQUIVALENTS AS REPORTED

Table : Annual Financial Statements (IND-AS)

Indicator : Of which:cash and cash equivalents as reported
Field : cash_cashequi_reported
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OF WHICH : SHORT TERM BALANCES WITH BANKS DISCLOSED AS CASH & CASH EQUIVALENT 2197

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: short term balances with banks disclosed as cash & cash equivalent
Field : st_bank_balance_dis_cash_cashequi
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2198 OF WHICH : BANK BALANCES OTHER THAN CASH AND CASH EQUIVALENTS AS REPORTED

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: bank balances other than cash and cash equivalents as reported
Field : bank_bal_oth_than_cash_cashequi_reported
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM LOANS AND ADVANCES BY FINANCE COMPANIES 2199

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans and advances by finance companies
Field : st_loan_advance_nbfcs
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of loans and advances given by finance companies, non-banking
finance companies (NBFCs) in particular. It includes financial institutions,housing finance companies and other
financial services companies. This data field captures only the value of short term loans and advances, i.e. those
loans and advances that are expected to be repaid within a period of 12 months from the balance sheet date.
This field is relevant to all finance companies except for banking companies, since it is not mandatory for banks to
classify their borrowings into long and short term. The revised schedule VI is not applicable to them. Since this
field has been introduced to capture the additional disclosures required to be made by companies in accordance
with the revised Schedule VI format, data is available only after the year ending March 2011. Since banks are not
required to make a demarkation in their loans and advances on the basis of whether they are current or non-current,
they only show total loans and advances, which is captured in a separate field.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2200 S HORT TERM LOANS BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans by finance companies
Field : st_loan_advances
Data Type : Number
Unit : Currency
Description:
Term loans are conventional loans/ advances by a bank or a financial institution for a specific amount. Such loans
are generally repayable in regular installments, either in monthly, quarterly or annual repayment schedules, and
carry a fixed rate of interest.
Term loans can be classified on the basis of their tenure into long term and short term loans. Short term loans are
those that are expected to be repaid within a period of 12 months from the balance sheet date, while long term loans
are those than are expected to remain in the company’s books for more than 12 months from the balance sheet date.
This data field captures the value of short term loans given by non-banking finance companies. Since banks are not
required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need to classify their loans
into long term and short term categories. They simply report ’total’ term loans, for which a separate data field is
available on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM HOUSING LOANS BY FINANCE COMPANIES 2201

Table : Annual Financial Statements (IND-AS)

Indicator : Short term housing loans by finance companies
Field : st_housing_loan
Data Type : Number
Unit : Currency
Description:
Term loans include housing loans. A housing loan is a loan that finances the acquisition or construction/major
repairs of a house property, which could either be a residential property or commercial premises. Housing loans
includes all kinds of loans including those for outright purchase of a housing property, land purchase, home con-
struction, home bridge loans, etc. given by finance companies to individuals, corporate bodies, builders and co-
operative societies. Such loans are secured by a lien on the same property the purchase of which the said loan is
funding.
Housing loans can be advanced by banks, financial institutions, non-banking finance companies (NBFCs), housing
finance companies and other financial services companies. Housing loans, per se are long term in natures, since
they are usually given for tenures exceeding 3 years. This field captures the value of the current maturities of
housing loans, i.e. that portion of housing loans that are expected to be repaid within a period of 12 months from
the balance sheet date.
Loans given by non-finance companies are not included in this field.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their loans into long term and short term categories. In the context of this field, they are not required to
separately show the value of current maturities of housing loans. Hence, they simply report ’total’ housing loans,
which are captured in a separate field in Prowess, under ’auto-calculations’.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2202 S HORT TERM INSTITUTION AND INTER - BANK ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term institution and inter-bank advances
Field : st_inst_inter_bank_advance
Data Type : Number
Unit : Currency
Description:
Banks and other financial institutions often lend to other banks and financial institutions. Such lending and bor-
rowing activity among financial institutions and banks within their respective sectors is known as inter-institutional
and inter-bank advances. This data field captures the value of short term inter-institutional borrowings.
Only the short term portion is captured here. This means inter-institutional advances that are scheduled to mature
within 12 months from the balance sheet date are reported in this data field.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their loans into long term and short term categories. Hence, short term inter-bank advances are not
captured in this field, since such data will not be available. Banks simply report ’total’ inter-bank advances, which
are captured in a separate field in Prowess, under ’auto-calculations’.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM ADVANCES WITH GOVERNMENT AND STATUTORY AUTHORITIES BY FINANCE COS 2203

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances with government and statutory authorities by finance cos
Field : st_deposits_with_govt
Data Type : Number
Unit : Currency
Description:
Sometimes, companies might have a dispute with government and statutory authorities with respect to amounts
demanded as fees or taxes or other statutory dues. Nevertheless, they are expected to pay the amount demanded
as a deposit, and then place their appeals against the amount demanded. This data field is relevant to finance
companies, and captures the sum total of the various deposits kept by the company with government or statutory
bodies, for a period not exceeding 12 months from the balance sheet date, i.e. short term deposits with government
and statutory authorities.
Short term deposits kept with the government or departmental authorities like customs, excise, income tax, sales tax,
etc., are reported in this data field. Thus, this data field would include amounts deposited with revenue authorities
for appeal with respect to disputed liabilities or amounts deposited with the government or state authorities for
obtaining license or amounts deposited by cellular companies with TRAI, etc.
This field is a child of the indicator ’short term loans and advances by finance companies’. It is meant to capture
data of finance companies.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their assets into long term (non-current) and short term (current) categories. Hence, in the context of
this data field, they simply report an aggregate value of other advances and deposits with government and statutory
authorities, without a current and non-current breakup. This can be found under the auto-calculations section of
the query builder on Prowess.

ProwessIQ April 15, 2019

2204 S HORT TERM RECEIVABLES AGAINST STOCK HIRED OUT

Table : Annual Financial Statements (IND-AS)

Indicator : Short term receivables against stock hired out
Field : recv_against_stock_hired_for_st
Data Type : Number
Unit : Currency
Description:
The term ’stock hired out’ is relevant to companies that are in the business of leasing out assets. Stocks hired out
essentially means assets that have been leased out. For such companies, receivables against stocks hired out forms
a part of total assets. This data field captures the short term / current portion of receivables against stock hired out.
This is that portion of receivables that is expected to be written off within 12 months from the balance sheet date.
This data field is relevant to finance companies only. It is a child indicator of ’short term loans and advances by
finance companies’ under ’current assets’. However, since banks are not required to adhere to the IFRS-based
guidelines of the revised schedule VI, they do not need to classify their loans into long term and short term cate-
gories. Hence, short term inter-bank advances are not captured in this field, since such data will not be available.
Banks simply report ’total’ inter-bank advances, which are captured in a separate field in Prowess, under ’auto-
calculations’.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

April 15, 2019 ProwessIQ

N ET INVESTMENTS IN SHORT TERM FINANCE LEASES 2205

Table : Annual Financial Statements (IND-AS)

Indicator : Net investments in short term finance leases
Field : net_investments_in_st_leases
Data Type : Number
Unit : Currency
Description:
The term ’net investments in leases’ is a terminology used in the context of lease accounting. From the perspective
of a lessor, gross investment in a lease is the aggregate of the minimum lease payments receivable under a finance
lease and any un-guaranteed residual value of the leased asset accruing to the lessor. Net investment in a lease
would be the value of gross investments in the lease subtracted by any unearned finance income. This data field
captures the value of net investment in leases that are short term in nature.
This data field is relevant to finance companies only. It is a child indicator of ’short term loans and advances by
finance companies’ under ’current assets’. However, since banks are not required to adhere to the IFRS-based
guidelines of the revised schedule VI, they do not need to classify their loans into long term and short term cate-
gories. Hence, short term inter-bank advances are not captured in this field, since such data will not be available.
Banks simply report an aggregate value of ’net investments in leases’, which are captured in a separate field in
Prowess, under ’auto-calculations’.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their liabilities into ’Current’
and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period exceeding 12
months, and current assets are those that are expected to be written off within 12 months from a balance sheet date.

ProwessIQ April 15, 2019

2206 OTHER SHORT TERM ADVANCES BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term advances by finance companies
Field : other_short_term_advances
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ’short term loans and advances by finance companies’ under current assets. It is
residual in nature, capturing the value of all the short term loans and advances of finance companies which can not
be captured in any other field. In other words, this data field captures all short term loans and advances of finance
companies other than the following:-
• Short term loans
• Institution and inter-bank advances (short term)
• Short term advances and deposits with government and statutory authorities
• Receivables against stock hired out (short term); and
• Net investments in short term leases
This data field only captures short term loans and advances, i.e. which are expected to be repaid within a period
of 12 months from the balance sheet date. Also, this field is relevant exclusively to finance companies. Loans and
advances of non-finance companies are captured in a separate section.
Although this field is said to be relevant to finance companies, it specifically deals with non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, they do not need to classify their assets into long term (non-current) and short term (current) categories.
Consequently, banks are not likely to report ’short term loans and advances’. In the context of this field, therefore,
banks might simply report an aggregate value of advances, which can then be captured in the field ’other advances
by finance companies’ which can be found in the auto-calculations section of the query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.
The field ’other short term advances by finance companies’ can be further classified as follows:-
• Secured short term loans made by finance companies
• Unsecured short term loans made by finance companies
• Short term loans to priority sector made by finance companies
• Short term advances by finance companies to public sector; and
• Short term overseas loans made by finance companies
Each of these are additional information fields on Prowess.

April 15, 2019 ProwessIQ

OF WHICH 1: SECURED SHORT TERM LOANS MADE BY FINANCE COMPANIES 2207

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 1: secured short term loans made by finance companies
Field : sec_st_loan_advances
Data Type : Number
Unit : Currency
Description:
Loans and advances that are backed by some collateral such as inventories, receivables or fixed assets or any
guarantee are called secured loans. Loans covered by bank/ government guarantees are also secured loans.
This data field is a child field of ’other short term advances by finance companies’ under ’short term loans and
advances by finance companies’ of the current assets section of the schema. It is an additional information field,
seeking information on how much of other short term advances by finance companies are in the form of secured
loans.
Short term advances by finance companies are expected to be repaid within a period of 12 months from the balance
sheet date. It is relevant exclusively to finance companies. Loans and advances of non-finance companies are
captured in a separate section. Hence, this field, i.e. ’secured short term loans made by finance companies’ is also
only relevant to finance companies.
Although this field is said to be relevant to finance companies, it specifically deals with non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, they do not need to classify their assets into long term (non-current) and short term (current) categories.
Consequently, banks are not likely to report ’short term loans and advances’. In the context of this field, therefore, it
might only be possible to extract information on ’secured loans’ with respect to banks, which can then be captured
in the field ’secured loans made by finance companies’ which can be found in the auto-calculations section of the
query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.

ProwessIQ April 15, 2019

2208 OF WHICH 2: UNSECURED SHORT TERM LOANS MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 2: unsecured short term loans made by finance companies
Field : unsec_st_loan_advances
Data Type : Number
Unit : Currency
Description:
Loans and advances that are backed by some collateral such as inventories, receivables or fixed assets or any
guarantee are called secured loans. Loans covered by bank/ government guarantees are also secured loans. In
contrast, unsecured loans are those which are not backed by assets of the borrower, thereby exposing the lender to
a certain degree of default risk.
This data field is a child field of ’other short term advances by finance companies’ under ’short term loans and
advances by finance companies’ of the current assets section of the schema. It is an additional information field,
seeking information on how much of other short term advances by finance companies are unsecured in nature.
Short term advances by finance companies are expected to be repaid within a period of 12 months from the balance
sheet date. It is relevant exclusively to finance companies. Loans and advances of non-finance companies are
captured in a separate section. Hence, this field, i.e. ’unsecured short term loans made by finance companies’ is
also only relevant to finance companies.
Although this field is said to be relevant to finance companies, it specifically deals with non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, they do not need to classify their assets into long term (non-current) and short term (current) categories.
Consequently, banks are not likely to report ’short term loans and advances’. In the context of this field, therefore,
it might only be possible to extract information on ’unsecured loans’ with respect to banks, which can then be
captured in the field ’unsecured loans made by finance companies’ which can be found in the auto-calculations
section of the query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.

April 15, 2019 ProwessIQ

OF WHICH 3: DOUBTFUL SHORT TERM LOANS MADE BY FINANCE COMPANIES 2209

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 3: doubtful short term loans made by finance companies
Field : doubtful_st_loan_advances
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2210 OF WHICH 4: SHORT TERM LOANS TO PRIORITY SECTOR MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 4: short term loans to priority sector made by finance companies
Field : st_loan_to_priority_sector
Data Type : Number
Unit : Currency
Description:
The Reserve Bank of India mandates that banks should lend a certain proportion of their resources to select sectors
- called the priority sectors. The precise list of priority sectors has varied over time but it usually includes agricul-
ture, small-scale industries and exports. Finance companies also report the amount of advances to priority sector,
separately under the schedule of advances. The value of short term advances made by finance companies to the
priority sector are captured in this data field.
This data field is a child field of ’other short term advances by finance companies’ under ’short term loans and
advances by finance companies’ of the current assets section of the schema. It is an additional information field,
seeking information on how much of other short term advances by finance companies have been directed towards
the priority sector.
Short term advances are those that are expected to be repaid within a period of 12 months from the balance sheet
date. It thus follows that short term loans to priority sector are those loans which are expected to be repaid within
12 months from the balance sheet date. This data field is relevant exclusively to finance companies. Loans and
advances of non-finance companies are captured in a separate section of data on Prowess. Hence, this field, i.e.
’short term loans to priority sector made by finance companies’ is only relevant to finance companies.
Although this field is said to be relevant to finance companies, it specifically deals with non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, and hence they do not need to classify their assets into long term (non-current) and short term (current)
categories. Consequently, banks are not likely to report ’short term loans and advances’. In the context of this field,
therefore, it might only be possible to extract information on ’total loans to priority sector’ with respect to banks,
without a breakup in terms of tenure. This aggregate data can be found in the field ’loans to priority sector made
by finance companies’ which can be found in the auto-calculations section of the query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.

April 15, 2019 ProwessIQ

OF WHICH 5: SHORT TERM ADVANCES BY FINANCE COMPANIES TO PUBLIC SECTOR 2211

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 5: short term advances by finance companies to public sector
Field : st_advance_public_sector
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ’other short term advances by finance companies’ under ’short term loans and
advances by finance companies’ of the current assets section of the schema. It is an additional information field,
seeking information on how much of other short term advances by finance companies have been lent to public
sector companies. Just like banks, non-banking finance companies (NBFCs) also report the amount of money
advanced to public sector enterprises, separately under the Schedule of Advances. This additional information field
captures the outstanding value of such short term advances made by finance companies to the public sector.
Short term advances are those that are expected to be repaid within a period of 12 months from the balance sheet
date. It thus follows that short term advances to public sector are those loans which are expected to be repaid within
12 months from the balance sheet date. This data field is relevant exclusively to finance companies. Loans and
advances of non-finance companies are captured in a separate section of data on Prowess. Hence, this field, i.e.
’short term advances made by finance companies to public sector’ is only relevant to finance companies.
Although this field is said to be relevant to finance companies, it specifically pertains to NBFCs. This is because
banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, and hence they do not
need to classify their assets into long term (non-current) and short term (current) categories. Consequently, banks
are not likely to report ’short term loans and advances’. In the context of this field, therefore, it might only be
possible to extract information on ’total advances to public sector’ with respect to banks, without a breakup in
terms of tenure. This aggregate data can be found in the field ’advances by finance companies to public sector’
which can be found in the auto-calculations section of the query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.

ProwessIQ April 15, 2019

2212 OF WHICH 6: SHORT TERM OVERSEAS LOANS MADE BY FINANCE COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Of which 6: short term overseas loans made by finance companies
Field : overseas_st_loan_advances
Data Type : Number
Unit : Currency
Description:
This data field is a child field of ’other short term advances by finance companies’ under ’short term loans and
advances by finance companies’ of the current assets section of the schema. It is an additional information field,
seeking information on how much of other short term advances by finance companies have been lent to entities
outside India.
Short term advances are those that are expected to be repaid within a period of 12 months from the balance sheet
date. It thus follows that short term overseas loans are those loans which are expected to be repaid within 12 months
from the balance sheet date. This data field is relevant exclusively to finance companies. Loans and advances of
non-finance companies are captured in a separate section of data on Prowess. Hence, this field, i.e. ’short term
overseas loans made by finance companies’ is only relevant to finance companies.
Although this field is said to be relevant to finance companies, it specifically pertains to non-banking finance
companies (NBFCs). This is because banks are not required to adhere to the IFRS-based guidelines of the revised
schedule VI, and hence they do not need to classify their assets into long term (non-current) and short term (current)
categories. Consequently, banks are not likely to report ’short term loans and advances’. In the context of this field,
therefore, it might only be possible to extract information on ’total overseas loans made by finance companies’ with
respect to banks, without a long term and short term bifurcation. This aggregate data can be found in the additional
information field ’overseas loans made by finance companies’ which can be found in the auto-calculations section
of the query builder on Prowess.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM LOANS 2213

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans
Field : short_term_loans
Data Type : Number
Unit : Currency
Description:
Short term loans are a part of the Current Financial assets of a company.
The division II of Schedule III specifies the classification of current financial assets into:
a. Investments
b. Trade receivables
c. Cash and cash equivalents
d. Bank balances other than (iii) above
e. Loans
f. other current financial assets.
This field captures the Loans given by the company with a maturity period upto 12 months.
This fields is sum total of following fields:
a. Short term loans to employees and directors
b. Short term loans provided to companies, departmental undertakings and business enterprises
c. Securitised assets & other loans, advances (short term).
CMIE reports loans given, gross of the amount of provision made for bad and doubtful loans & advances. The
amount of provisions is reported separately under liabilities.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2214 S HORT TERM LOANS TO EMPLOYEES AND DIRECTORS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans to employees and directors
Field : st_loans_to_employees_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM CAPITAL ADVANCES GIVEN AS LOANS ( FIN ) 2215

Table : Annual Financial Statements (IND-AS)

Indicator : Short term capital advances given as loans (fin)
Field : st_capital_advances
Data Type : Number
Unit : Currency
Description:
A capital advance is a loan given to help finance the purchase/acquisition/construction of a capital asset, i.e. an
asset that helps in generating revenues and profits. A capital asset can be in the form of fixed assets like plant &
machinery or land & buildings, equipments, etc. Such assets are owned for their role in contributing to revenues and
are not purchased for the purpose of resale. Thus,a capital advance is a loan given to help the borrowing company
acquire a capital asset. This data field captures the outstanding value of capital advances given by a company that
are short term/current in nature, i.e. they are expected to be recovered by the lending company within a period of
12 months from the balance sheet date.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

ProwessIQ April 15, 2019

 S HORT TERM LOANS PROVIDED TO COMPANIES , DEPARTMENTAL UNDERTAKINGS AND BUSINESS
2216 ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans provided to companies, departmental undertakings and business
enterprises
Field : st_loans_to_cos_n_depts
Data Type : Number
Unit : Currency
Description:
This data field is a residual field in the section ’short term loans & advances’. It captures the outstanding value
of loans and advances made by a company to departmental undertakings and to all other business enterprises and
companies. It includes all loans and advances to such entities, whether with or without interest, and whether to
group or other business enterprises. It also includes advances made to departmental undertakings such as State
Electricity Boards. It only captures short term loans, i.e. loans that are expected to be repaid within a period of 12
months from the balance sheet date.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Short term loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM LOANS PROVIDED TO GROUP COMPANIES 2217

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans provided to group companies
Field : st_loans_to_gp_cos
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of loans and advances given by a company to other business enter-
prises of the same business group. It includes all loans and advances, whether with or without interest. This field
only captures short term loans to group companies, i.e. loans that are expected to be repaid within a period of 12
months from the balance sheet date.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Short term loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
A company’s current assets in terms of short term loans provided to group companies can be bifurcated into two
categories, on the basis of whether they bear interest or not.
Accordingly, this data field has two child fields, namely:-
• Interest free short term loans provided to group companies; and
• Interest bearing short term loans provided to group companies
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

ProwessIQ April 15, 2019

2218 I NTEREST FREE SHORT TERM LOANS PROVIDED TO GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Interest free short term loans provided to group companies
Field : st_int_free_loan_to_gp_co
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of all the interest-free loans and advances made by a company to
other business enterprises of the same business group. It captures that portion of interest free loans provided to
group companies that is short term/current in nature, i.e. which is expected to be recovered by the lending company
within a period of 12 months from the balance sheet date. It is a child of the field ’Short term loans provided to
group companies’. Usually, loans carry some rate of interest. However, in some cases, a company might choose
to lend money without charging interest. Likewise, a company might provide interest free short term loans to its
group companies, which is captured in this field.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

April 15, 2019 ProwessIQ

I NTEREST BEARING SHORT TERM LOANS PROVIDED TO GROUP COMPANIES 2219

Table : Annual Financial Statements (IND-AS)

Indicator : Interest bearing short term loans provided to group companies
Field : st_int_bearing_loan_to_gp_co
Data Type : Number
Unit : Currency
Description:
A company might lend money to other companies in the same group as it belongs to. Such loans can either be long
term (non-current) or short term (current) in nature. Also, such loans can either be interest-free or interest-bearing
loans.
This data field captures the outstanding value of all the short term interest-bearing loans and advances made by a
company to other business enterprises of the same business group. It captures that portion of interest-bearing loans
provided to group companies that is short term/current in nature, i.e. which is expected to be recovered by the
lending company within a period of 12 months from the balance sheet date. It is a child of the field ’Short term
loans provided to group companies’.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

ProwessIQ April 15, 2019

2220 S HORT TERM LOANS PROVIDED TO BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans provided to business enterprises
Field : st_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
This data field captures the loans and advances made by the company to other business enterprises that are not
of the same business group as the company. It captures the outstanding value of loans and advances provided no
non-group business enterprises, which are short term/current in nature, i.e. which are expected to be repaid within
a period of 12 months from the balance sheet date. It includes all loans and advances, irrespective of whether they
are interest-bearing or not.
This data field has two child fields, namely:-
• Interest free short term loans provided to business enterprises; and
• Interest free short term loans provided to business enterprises
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

April 15, 2019 ProwessIQ

I NTEREST FREE SHORT TERM LOANS PROVIDED TO BUSINESS ENTERPRISES 2221

Table : Annual Financial Statements (IND-AS)

Indicator : Interest free short term loans provided to business enterprises
Field : st_int_free_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding value of all the interest-free loans and advances made by a company to
other business enterprises which do not belong to the same business group as it does. It captures that portion of
interest free loans provided to other business enterprises that is short term/current in nature, i.e. which is expected
to be recovered by the lending company within a period of 12 months from the balance sheet date. It is a child of
the field ’Short term loans provided to business enterprises’. Usually, loans carry some rate of interest. However, in
some cases, a company might choose to lend money without charging interest. Likewise, a company might provide
interest free short term loans to other business enterprises, which is captured in this field.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

ProwessIQ April 15, 2019

2222 I NTEREST BEARING SHORT TERM LOANS PROVIDED TO BUSINESS ENTERPRISES

Table : Annual Financial Statements (IND-AS)

Indicator : Interest bearing short term loans provided to business enterprises
Field : st_int_bearing_loans_to_enterprises
Data Type : Number
Unit : Currency
Description:
A company might lend money to other companies, whether they belong to the same business group or not. Such
loans can either be long term (non-current) or short term (current) in nature. Also, such loans can either be interest-
free or interest-bearing loans.
This data field captures the outstanding value of all the short term interest-bearing loans and advances made by
a company to business enterprises other than those belonging to the same business group or business house. It
captures that portion of interest-bearing loans provided to non-group companies that is short term/current in nature,
i.e. which is expected to be recovered by the lending company within a period of 12 months from the balance sheet
date. It is a child of the field ’Short term loans provided to business enterprises’.
This field is relevant to non-finance companies (companies other than banks and non-banking finance companies).
Loans and advances by banks, and by non-banking finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

April 15, 2019 ProwessIQ

S HORT TERM LOANS PROVIDED TO DEPARTMENTAL UNDERTAKINGS AND SEB S 2223

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans provided to departmental undertakings and SEBs
Field : st_loans_to_dept_undertakings_sebs
Data Type : Number
Unit : Currency
Description:
A company might lend money to any business enterprises, whether or not it belongs to the same business
group/business house or not. Some companies might also lend to departmental undertakings and state electric-
ity boards. Such loans might either be long term (non-current) or short term (current) in nature. This data field
specifically captures the outstanding value of loans and advances made by a company to departmental undertakings
such as the State Electricity Boards. It includes all loans and advances, irrespective of whether they are interest-
bearing or not, and which are short term in nature, i.e. they are expected to be repaid within a period of 12 months
from the balance sheet date.
This field is a child of the field ’Short term loans & advances’, which is relevant to non-finance companies (com-
panies other than banks and non-banking finance companies). Loans and advances by banks, and by non-banking
finance companies (NBFCs) are captured elsewhere.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from the
balance sheet date.

ProwessIQ April 15, 2019

2224 S HORT TERM SECURITISED ASSETS AND LOANS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term securitised assets and loans
Field : st_sectsd_ast_loans
Data Type : Number
Unit : Currency
Description:
Short term securitised assets and loans are one of the components of a company’s short term loans & advances,
featuring under current assets. This data field captures the value of a company’s current assets which have been
securitised. Short term securitised assets essentially means that the assets are expected to be written off within a
period of 12 months from the balance sheet date.
This data field captures the outstanding value of all of a company’s current assets which have been securitised, as
on any given balance sheet date. Securitisation refers to the conversion of existing assets or future cash flows into
marketable securities, which can then be sold/traded. The future cash flows from financial assets such as loans &
advances, trade receivables, fare collections, etc., become the security against which borrowings are raised. Since
the lender is assured of regular cash inflows, the degree of credit-worthiness is enhanced. Securitisation helps
convert otherwise illiquid assets or future receivables into immediate and current cash flows.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their assets into long term (non-current) and short term (current) categories. Hence, in the context of
this data field, they simply report an aggregate value of securitised assets, which can be found under the auto-
calculations section of the query builder on Prowess.

April 15, 2019 ProwessIQ

OTHER SHORT TERM LOANS 2225

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term loans
Field : st_oth_loans
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2226 S HORT TERM LOANS CONSIDERED GOOD & SECURED

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans considered good & secured
Field : st_loans_deem_good_secure
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM LOANS CONSIDERED GOOD BUT NO SECURITY 2227

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans considered good but no security
Field : st_loans_deem_good_unsec
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2228 S HORT TERM LOANS CONSIDERED BAD & DOUBTFUL

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans considered bad & doubtful
Field : st_loans_deem_bad_doubtful
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM LOANS DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED 2229

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans due from firms in which directors, etc are interested
Field : st_loans_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2230 S HORT TERM LOANS DUE FROM DIRECTORS , MD AND MANAGERS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term loans due from directors,md and managers
Field : st_loans_due_frm_directors_managers
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

M AXIMUM AMOUNT OF LOAN DUE FROM DIRECTORS , ETC . ( SHORT TERM ) 2231

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of loan due from directors, etc. (short term)
Field : st_loans_max_amt_due_frm_directors
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2232 OTHER CURRENT FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Other current financial assets
Field : short_term_oth_fin_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS (C URRENT ASSETS ) 2233

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments (Current assets)
Field : st_fin_derivative_instru
Data Type : Number
Unit : Currency
Description:

A derivative is a financial instrument which derives its value from the underlying variable like interest rate, forex
rate, financial instrument prices etc. and is settled at specified date.

Financial derivative instruments create rights and obligations that have the effect of transferring between the parties
to the instrument one or more of the financial risks(such as interest rate risk, currency, equity and commodity price
risk, credit risk, etc.) inherent in an underlying primary financial instrument(such as receivables, payables and
equity instruments).These are used for a number of purposes including risk management, hedging, arbitrage in
or between markets, and speculation. These are marketed either over-the-counter (OTC) or through an exchange
(exchange traded).A derivative instrument is classified as fair value through profit & loss and or fair value through
other comprehensive income on the basis of holding it for hedging or trading.There are various types of financial
derivative instruments such as futures, forwards, swaps & options,interest rate caps, collars and floors.

On inception, financial derivative instruments give one party a contractual right to exchange financial assets or
financial liabilities with another party under conditions that are potentially favourable, or a contractual obliga-
tion to exchange financial assets or financial liabilities with another party under conditions that are potentially
unfavourable. However, they generally do not result in a transfer of the underlying primary financial instrument
on inception of the contract, nor does such a transfer necessarily take place on maturity of the contract. Some
instruments embody both a right and an obligation to make an exchange. Because the terms of the exchange are
determined on inception of the derivative instrument, as prices in financial markets change those terms may become
either favourable or unfavourable.After inception, changes of prices in financial markets which makes terms of the
exchange favourable leads to recognition of financial derivative assets.

E.g. A forward contract to be settled in six months time in which one party (the purchaser) promises to de-
liver Rs.1,000,000 cash in exchange for Rs.1,000,000 face amount of fixed rate government bonds, and the other
party (the seller) promises to deliver Rs.1,000,000 face amount of fixed rate government bonds in exchange for
Rs.1,000,000 cash. During the six months, both parties have a contractual right and a contractual obligation to ex-
change financial instruments. If the market price of the government bonds rises above Rs.1,000,000, the conditions
will be favourable to the purchaser and unfavourable to the seller; if the market price falls below Rs.1,000,000, the
effect will be the opposite. The purchaser has a contractual right (a financial asset) similar to the right under a call
option held and a contractual obligation (a financial liability) similar to the obligation under a put option written;
the seller has a contractual right (a financial asset) similar to the right under a put option held and a contractual obli-
gation (a financial liability) similar to the obligation under a call option written. As with options, these contractual
rights and obligations constitute financial assets and financial liabilities separate and distinct from the underlying
financial instruments (the bonds and cash to be exchanged). Both parties to a forward contract have an obligation
to perform at the agreed time, whereas performance under an option contract occurs only if and when the holder of
the option chooses to exercise it.

Contracts to buy or sell non-financial items do not meet the definition of a financial instrument because the con-
tractual right of one party to receive a non- financial asset or service and the corresponding obligation of the other
party do not establish a present right or obligation of either party to receive, deliver or exchange a financial asset.
For example, contracts that provide for settlement only by the receipt or delivery of a non-financial item (eg an

ProwessIQ April 15, 2019

2234 F INANCIAL DERIVATIVE INSTRUMENTS (C URRENT ASSETS )

option, futures or forward contract on silver) are not financial instruments.However, some contracts to buy or sell
non-financial items that can be settled net or by exchanging financial instruments, or in which the non-financial
item is readily convertible to cash, are within the ambit of financial derivative instrument.
This field captures current portion of derivative financial instruments assets.

April 15, 2019 ProwessIQ

F ORWARD CONTRACTS (C URRENT ASSETS ) 2235

Table : Annual Financial Statements (IND-AS)

Indicator : Forward contracts (Current assets)
Field : forward_contract_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2236 S WAPS (C URRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Swaps (Current assets)
Field : swaps_contract_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F UTURE CONTRACTS (C URRENT ASSETS ) 2237

Table : Annual Financial Statements (IND-AS)

Indicator : Future contracts (Current assets)
Field : futures_contract_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2238 O PTIONS (C URRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Options (Current assets)
Field : options_contract_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E MBEDDED DERIVATIVES (C URRENT ASSETS ) 2239

Table : Annual Financial Statements (IND-AS)

Indicator : Embedded derivatives (Current assets)
Field : embedded_derivatives_contract_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2240 OTHER / UNSPECIFIED FINANCIAL DERIVATIVE INSTRUMENTS (C URRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Other/unspecified financial derivative instruments (Current assets)
Field : oth_unspec_fin_derivative_instru_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

F INANCIAL DERIVATIVE INSTRUMENTS DESIGNATED AS HEDGE (C URRENT ASSETS ) 2241

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments designated as hedge (Current assets)
Field : fin_derivative_instru_hedge_curr_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2242 F INANCIAL DERIVATIVE INSTRUMENTS NOT DESIGNATED AS HEDGE (C URRENT ASSETS )

Table : Annual Financial Statements (IND-AS)

Indicator : Financial derivative instruments not designated as hedge (Current assets)
Field : fin_derivative_instru_not_hedge_curr_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL ADVANCES & DEPOSITS 2243

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances & deposits
Field : st_fin_adv_deposits
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2244 S HORT TERM DEPOSITS ( FINANCIAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits (financial)
Field : short_term_deposits_fin
Data Type : Number
Unit : Currency
Description:

A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.

IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).

A financial asset is any asset that is:

• cash

• an equity instrument of another entity;

• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity

For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.

As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:

• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument

• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.

This data field captures the outstanding value of financial deposits that have been placed on a short term basis, i.e.
with the expectation that the same will be returned within a period of 12 months from the balance sheet date.

This field is a child of the indicator ’Short term financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.

This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).

April 15, 2019 ProwessIQ

S HORT TERM DEPOSITS ( FINANCIAL ) 2245

The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2246 S HORT TERM SECURITY DEPOSITS ( FINANCIAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security deposits (financial)
Field : st_security_deposits_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
The fair value of a financial instrument at initial recognition is normally the transaction price. However, if part of
the consideration given or received is for something other than the financial instrument, an entity shall measure the
fair value of the financial instrument.Security deposit are generally made with no interest payment or interest rate
lower than market rate since its primary purpose is not lending but to be secured from any non payment or non
performance.Hence the transaction price does not represent the fair value.The difference between the fair value of
the deposits and the transaction price on initial recognition of the deposit needs to be presented separately depending
on the nature of the element included in the deposits, generally as prepaid expenses which will be amortised to the
statement of profit and loss over the life of the deposit on a straight line basis.
For example:- A interest free deposit of Rs. 5,00,000 for building taken on lease has been made by company for
the period of 5 years.Assume market interest rate is 10
This data field captures the sum total of the various non financial security deposits placed by the company which
are expected to be returned within one year of the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM RETENTION DEPOSITS ( EXCL HELD BY CUSTOMERS ) 2247

Table : Annual Financial Statements (IND-AS)

Indicator : Short term retention deposits (excl held by customers)
Field : st_retention_deposits_excl_held_customer
Data Type : Number
Unit : Currency
Description:
This field captures all retention deposit due to company except the retention deposit held by the customers.Company
reports the retention deposit either in trade receivable or other financial assets. Retention deposit reported by
companies in other financial assets is reflected in this data field. However, there is one exception. Retention deposit
reported in other financial assets apparently due from customer is, as a practice of normalisation, captured in Short
term trade receivables . Only the retention deposit which is of short term nature i.e. expected to be returned within
one year from the balance sheet date, is captured in this field.
For example:- Engineers India Ltd. reported retention against contracts in other current financial assets at page
no 142 of annual report of 2016-17.We captured it in Short term trade receivables because it implies due from
customers.

ProwessIQ April 15, 2019

2248 S HORT TERM DEPOSITS WITH GOVERNMENT AND STATUTORY AUTHORITIES ( FINANCIAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits with government and statutory authorities (financial)
Field : st_deposits_with_govt_statutory_auth_fin
Data Type : Number
Unit : Currency
Description:
This data field presents financial deposit which are paid to govenment and statutory authorities and which are
expected to be returned within one year of the balance sheet date.
We capture the deposit with government and statutory authorities when it is reported by companies in current
financial assets.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM MARGIN MONEY DEPOSITS ( FINANCIAL ) 2249

Table : Annual Financial Statements (IND-AS)

Indicator : Short term margin money deposits (financial)
Field : st_margin_money_deposits_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2250 OTHER SHORT TERM DEPOSITS ( FINANCIAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term deposits (financial)
Field : st_oth_deposits_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM ADVANCES TO EMPLOYEES AND DIRECTORS ( FINANCIAL ) 2251

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances to employees and directors (financial)
Field : st_adv_to_employees_directors_fin
Data Type : Number
Unit : Currency
Description:
This field capture the advance given to employess and directors and which is expected to be returned within one
year from the balance sheet date.
We capture the advances to employees and directors when it is reported by companies in current financial assets.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2252 S HORT TERM ADVANCES RECOVERABLE IN CASH ( FINANCIAL )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances recoverable in cash (financial)
Field : st_adv_due_in_cash_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM ADVANCES RECOVERABLE IN CASH DUE FROM GROUP COMPANIES ( FINANCIAL ) 2253

Table : Annual Financial Statements (IND-AS)

Indicator : Short term advances recoverable in cash due from group companies (financial)
Field : st_adv_due_frm_gp_cos_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2254 OTHER SHORT TERM FINANCIAL ADVANCES GIVEN

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term financial advances given
Field : st_oth_fin_adv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL ADVANCES CONSIDERED GOOD & SECURED 2255

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances considered good & secured
Field : st_fin_asset_deem_good_secure
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2256 S HORT TERM FINANCIAL ADVANCES CONSIDERED GOOD BUT NO SECURITY

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances considered good but no security
Field : st_fin_asset_deem_good_unsec
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL ADVANCES CONSIDERED BAD & DOUBTFUL 2257

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances considered bad & doubtful
Field : st_fin_asset_deem_bad_doubtful
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2258 S HORT TERM FINANCIAL ADVANCES DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances due from firms in which directors, etc are interested
Field : st_fin_adv_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM FINANCIAL ADVANCES DUE FROM DIRECTORS , MD AND MANAGERS 2259

Table : Annual Financial Statements (IND-AS)

Indicator : Short term financial advances due from directors,md and managers
Field : st_fin_adv_due_frm_directors_managers
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2260 M AXIMUM AMOUNT OF FINANCIAL ADVANCES DUE FROM DIRECTORS , ETC . ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of financial advances due from directors, etc. (short term)
Field : st_max_amt_fin_adv_due_frm_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

ACCRUED INCOME INCLUDING INTEREST RECEIVABLES 2261

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued income including interest receivables
Field : accr_inc_incl_int_recv
Data Type : Number
Unit : Currency
Description:
This data field is a part of ‘other short term receivables’ of a company. It captures incomes that have accrued to the
company during the year but were not received as on the balance sheet date. It includes interest receivables.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

2262 ACCRUED INTEREST RECEIVABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued interest receivable
Field : st_accrued_int_recv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

ACCRUED INTEREST ON BANK DEPOSIT 2263

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued interest on bank deposit
Field : st_accrued_int_recv_bank_dep
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2264 U NBILLED REVENUE / EXCESS OF CONTRACT COSTS OVER PROGRESS BILLINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Unbilled revenue / excess of contract costs over progress billings
Field : st_unbilled_revenue
Data Type : Number
Unit : Currency
Description:
Unbilled revenue is usually reported by companies that undertake work on a contract basis. Unbilled revenues arise
when revenues have been recorded but the amounts cannot currently be billed under the terms of the contract. The
unbilled revenue is an accrued income for the company.
In Prowess, unbilled revenue reported by a company is included as an additional information under accrued income,
which is a part of short term financial advances & deposits.However, sometimes companies report unbilled revenue
as non financial assets but we capture it only in this field as financial assets since it is not clear under companies
act Ind AS schedule III to present unbillled revenue as financial or non financial assets.
For example:- DCM Shriram reported unbilled revenue in other current non financial assets at page no 80 of annual
report of 2016-17.We have captured it in this field which is under Accrued income including interest receivables .
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

ACCRUED INCOME INCLUDING INTEREST RECEIVABLES FROM GROUP CO ./ RELATED PARTIES 2265

Table : Annual Financial Statements (IND-AS)

Indicator : Accrued income including interest receivables from group co./related parties
Field : accrued_int_recv_group
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2266 R ENT / LEASE RENT RECEIVABLE

Table : Annual Financial Statements (IND-AS)

Indicator : Rent/lease rent receivable
Field : lease_rent_recv
Data Type : Number
Unit : Currency
Description:
This data field captures lease rents that have accrued to the company during the year but were not received. This is
applicable for companies which rent out assets on lease.
A lease is an agreement whereby the lesser conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time. This payment or series of payments for which the right to use
an asset is given are called as “ lease rentals”. This data field captures the current portion of lease rent receivables.
This is that portion which is due to mature within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

R ECEIVABLES ON ACCOUNT OF EXCHANGE FLUCTUATIONS 2267

Table : Annual Financial Statements (IND-AS)

Indicator : Receivables on account of exchange fluctuations
Field : recv_dueto_exch_fluct
Data Type : Number
Unit : Currency
Description:
This data field captures receivables that have accrued to the company during the year because of exchange rate
fluctuations but were not received during the year.
An exchange difference results when there is a change in the exchange rate between the transaction date and the
date of settlement from a foreign currency transaction. When the transaction is settled within the same accounting
period, all the exchange rate difference is recognized in that period. However, when the transaction is settled in a
subsequent accounting period, the exchange rate difference in each intervening accounting period up to the period
of settlement is shown as receivable.
Receivables that are expected to be converted into cash within the normal operating cycle or within 12 months from
the balance sheet date are captured in this data field. Receivables on account of exchange fluctuations which are
not expected to be realised within 12 months are not included here but captured separately under ‘Other long term
receivables’.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

2268 R ECEIVABLES FOR SALE OF INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Receivables for sale of investments
Field : recv_for_sale_invest
Data Type : Number
Unit : Currency
Description:
This data field captures the amount due to the company as on the date of the balance sheet on account of sale of
investments by the company.
Only the current portion of receivables for sale of investments are captured here. This is that portion which is
expected to mature within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

S ERVICE CONCESSION RECEIVABLES ( CURRENT ) 2269

Table : Annual Financial Statements (IND-AS)

Indicator : Service concession receivables (current)
Field : st_serv_concess_recv
Data Type : Number
Unit : Currency
Description:

Infrastructure for public services such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution
facilities, energy supply and telecommunication networks has traditionally been constructed, operated and main-
tained by the public sector and financed through public budget appropriation.

In recent times, governments have introduced contractual service arrangements to attract private sector participation
in the development, financing, operation and maintenance of such infrastructure. The infrastructure may already
exist, or may be constructed during the period of the service arrangement. An arrangement involves a private sector
entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example,
by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The
operator is paid for its services over the period of the arrangement. The arrangement is governed by a contract that
sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes. Such
an arrangement is often described as a build-operate-transfer , a rehabilitate-operate-transfer or a public-to-private
service concession arrangement.

A feature of these service arrangements is the public service nature of the obligation undertaken by the operator.
Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity
of the party that operates the services. The service arrangement contractually obliges the operator to provide the
services to the public on behalf of the public sector entity. Other common features are: (a) the party that grants the
service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity
to which the responsibility for the service has been devolved. (b) the operator is responsible for at least some of the
management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor.
(c) the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the
service arrangement (d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition
at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party
initially financed it.

If the operator provides construction or upgrade services the consideration received or receivable by the operator
shall be recognized at its fair value. The consideration may be rights to: (a) a financial asset, or (b) an intangible
asset.

The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive
cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has
little, if any, discretion to avoid payment, usually because the agreement is enforceable by law. The operator has
an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or
determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and
specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure
meets specified quality or efficiency requirements.

The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of
the public service. A right to charge users of the public service is not an unconditional right to receive cash because
the amounts are contingent on the extent that the public uses the service.

ProwessIQ April 15, 2019

2270 S ERVICE CONCESSION RECEIVABLES ( CURRENT )

If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it
is necessary to account separately for each component of the operator s consideration. The consideration received
or receivable for both components shall be recognised initially at the fair value of the consideration received or
receivable.
The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract
terms and, when it exists, relevant contract law.
This field capture service concession receivables i.e. when company reports consideration receivable as financial
asset.Only service concession receivable which is short term in nature i.e expected to be realised within one year
from the balance sheet date is captured in this field.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

C ONTINGENT / DEFERRED CONSIDERATION ( CURRENT ASSETS ) 2271

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent / deferred consideration (current assets)
Field : conting_consid_curr_asst
Data Type : Number
Unit : Currency
Description:
As per Ind-AS 103, ’Business Combinations’, contingent consideration refers to an obligation of the acquirer to
transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control
of the acquiree if specified future events occur or conditions are met. However, contingent consideration also may
give the acquirer the right to the return of previously transferred consideration if specified conditions are met.
Under deferred consideration a transferor defers all or part of the proceeds from the sale of a business and agrees
that the acquirer can pay some or all of the consideration for the business from cash generated at a later date.
This field captures the current portion of contingent consideration receivable .Current portion is that portion which
is expected to mature within 12 months from the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2272 M ISC . CURRENT FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. current financial assets
Field : st_misc_fin_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

OTHER CURRENT NON - FINANCIAL ASSETS 2273

Table : Annual Financial Statements (IND-AS)

Indicator : Other current non-financial assets
Field : short_term_oth_non_fin_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2274 S HORT TERM NON - FINANCIAL ADVANCES & DEPOSITS

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances & deposits
Field : st_non_fin_adv_deposit
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM NON - FINANCIAL ADVANCES TO EMPLOYEES AND DIRECTORS 2275

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances to employees and directors
Field : st_non_fin_adv_emp
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2276 S HORT TERM NON - FINANCIAL ADVANCES RECOVERABLE IN CASH OR KIND

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances recoverable in cash or kind
Field : st_non_fin_adv_recover_cash_kind
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM NON - FINANCIAL ADVANCES DUE FROM GROUP COMPANIES 2277

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances due from group companies
Field : st_non_fin_adv_recover_kind_gp_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2278 OTHER SHORT TERM NON - FINANCIAL ADVANCES GIVEN

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term non-financial advances given
Field : st_oth_non_fin_adv_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM DEPOSITS ( NON - FIN ) 2279

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits (non-fin)
Field : short_term_deposits_non_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
For example:Security deposits for operating lease is a financial assets because it represents a contractual right to
receive cash from the issuer while deposit with VAT authorities is not based on a contract between the entity and
the tax authority, but arising through statute hence a non financial asset.
As per Ind AS 109 & Ind AS 113, financial instruments are measured initially at fair value plus transaction costs on
initial recognition and subsequently measured at amortised cost using the effective interest method (if they are so
classified).Deposits are made interest-free or with the lower interest rate than market rates and hence the transaction
price does not represent the fair value. Hence, company should bifurcate the transaction price into:
• the fair value of the deposit- this would be computed using the present value technique with inputs that include
(a) future cash flows and (b) discount rates that reflect assumptions that market participants would apply in
pricing the financial instrument
• the difference between the fair value of the deposits and the transaction price on initial recognition of the
deposit needs to be presented separately depending on the nature of the element included in the deposits,
generally as prepaid expenses which will be amortised to the statement of profit and loss over the life of the
deposit on a straight line basis.
This data field captures the outstanding value of non financial deposits that have been placed on a short term basis,
i.e. with the expectation that the same will be returned within a period of 12 months from the balance sheet date.We
capture non financial deposit and advances as per the term used by the company however sometimes both terms
is used for an item.For example:-Ashiana Housing Ltd. reported advance/deposit against land/development right
of Rs.2,568 lacs at page no 125 of annual report of 2016-17.We captured it in advances since it seems to be in the
nature of advances.
This field is a child of the indicator ’Short term non-financial advances & deposits’. It is meant to capture data of
companies other than banks and non-banking finance companies.

ProwessIQ April 15, 2019

2280 S HORT TERM DEPOSITS ( NON - FIN )

This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

April 15, 2019 ProwessIQ

S HORT TERM SECURITY DEPOSITS ( NON - FIN ) 2281

Table : Annual Financial Statements (IND-AS)

Indicator : Short term security deposits (non-fin)
Field : st_security_deposits_non_fin
Data Type : Number
Unit : Currency
Description:
A company might place sums of money as deposits with various entities, for an array of reasons. It could be in the
form of a security deposit, or deposits with government or statutory bodies in general, or deposits in the form of
margin monies, or deposits required to be made in accordance with a statute, etc.
IND AS Schdule III & guidance note issued by ICAI requires to present the deposit which meets the definition of
financial assets under financial assets and deposit which does not meet the definition of financial assets needs to be
presented under other non financial assets along with allowance for bad and doubtful loans (if any).
A financial asset is any asset that is:
• cash
• an equity instrument of another entity;
• a contractual right to receive cash or another financial asset from another entity or to exchange financial assets
or financial liabilities with another entity under conditions that are potentially favourable to the entity
The fair value of a financial instrument at initial recognition is normally the transaction price. However, if part of
the consideration given or received is for something other than the financial instrument, an entity shall measure the
fair value of the financial instrument.Security deposit are generally made with no interest payment or interest rate
lower than market rate since its primary purpose is not lending but to be secured from any non payment or non
performance.Hence the transaction price does not represent the fair value.The difference between the fair value of
the deposits and the transaction price on initial recognition of the deposit needs to be presented separately depending
on the nature of the element included in the deposits, generally as prepaid expenses which will be amortised to the
statement of profit and loss over the life of the deposit on a straight line basis.
For example:- A interest free deposit of Rs. 5,00,000 for building taken on lease has been made by company for
the period of 5 years.Assume market interest rate is 10
This data field captures the sum total of the various non financial security deposits placed by the company which
are expected to be returned within one year of the balance sheet date.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2282 S HORT TERM DEPOSITS WITH GOVERNMENT AND STATUTORY AUTHORITIES ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Short term deposits with government and statutory authorities (non-fin)
Field : st_deposits_with_govt_statutory_auth_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM MARGIN MONEY DEPOSITS ( NON - FIN ) 2283

Table : Annual Financial Statements (IND-AS)

Indicator : Short term margin money deposits (non-fin)
Field : st_margin_money_deposits_non_fin
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2284 OTHER SHORT TERM DEPOSITS ( NON - FIN )

Table : Annual Financial Statements (IND-AS)

Indicator : Other short term deposits (non-fin)
Field : st_oth_deposits_non_fin
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM NON - FINANCIAL ADVANCES CONSIDERED GOOD & SECURED 2285

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances considered good & secured
Field : st_non_fin_asset_deem_good_secure
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2286 S HORT TERM NON - FINANCIAL ADVANCES CONSIDERED GOOD BUT NO SECURITY

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances considered good but no security
Field : st_non_fin_asset_deem_good_unsec
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM NON - FINANCIAL ADVANCES CONSIDERED BAD & DOUBTFUL 2287

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances considered bad & doubtful
Field : st_non_fin_asset_deem_bad_doubtful
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2288S HORT TERM NON - FINANCIAL ADVANCES DUE FROM FIRMS IN WHICH DIRECTORS , ETC ARE INTERESTED

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances due from firms in which directors, etc are
interested
Field : st_non_fin_adv_due_frm_director_interested_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HORT TERM NON - FINANCIAL ADVANCES DUE FROM DIRECTORS , MD AND MANAGERS 2289

Table : Annual Financial Statements (IND-AS)

Indicator : Short term non-financial advances due from directors,md and managers
Field : st_non_fin_adv_due_frm_directors_managers
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2290 M AXIMUM AMOUNT OF NON - FINANCIAL ADVANCES DUE FROM DIRECTORS , ETC . ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Maximum amount of non-financial advances due from directors, etc. (short term)
Field : st_max_amt_non_fin_adv_due_frm_directors
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

E XPENSES PAID IN ADVANCE ( SHORT TERM ) 2291

Table : Annual Financial Statements (IND-AS)

Indicator : Expenses paid in advance (short term)
Field : st_adv_payment_of_exp
Data Type : Number
Unit : Currency
Description:
In the accrual system of accounting, which almost all companies follow, an expense is recorded in a company’s
profit & loss account only in the year in which such an expense arises/accrues. If, however, a company has paid
for an expense before it has actually accrued, it is an advance payment, and is therefore an asset in the hands of
the entity paying such an advance. This data field captures the value of a company’s expenses paid in advance or
prepaid expenses. This data field particularly deals with short term expenses paid in advance, i.e. such an asset
against which the relevant expense is expected to accrue within a period of 12 months from the balance sheet date.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their assets into long term (non-current) and short term (current) categories. They simply report an
aggregate value of expenses paid in advance, which can be found in the auto-calculations section of the query
builder on Prowess.
This data field has three child indicators based on the expense head for which an advance has been paid. These
indicators are:-
• Advance payment of tax (short term)
• MAT credit accumulated (short term)
• Other prepaid expenses including indirect taxes paid (short term)

ProwessIQ April 15, 2019

2292 C URRENT TAX ASSETS / A DVANCE PAYMENT OF TAX ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Current tax assets / Advance payment of tax (short term)
Field : st_adv_payment_tax
Data Type : Number
Unit : Currency
Description:
In the accrual system of accounting, which almost all companies follow, an expense is recorded in a company’s
profit & loss account only in the year in which such an expense arises/accrues. If, however, a company has paid
for an expense before it has actually accrued, it is an advance payment, and is therefore an asset in the hands of
the entity paying such an advance. This data field captures the value of taxes paid by a company in advance or
prepaid taxes. This data field particularly deals with short term advance payment of taxes, i.e. such an advance
against which the actual tax expenses are expected to accrue/arise within a period of 12 months from the balance
sheet date.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date.
Since banks are not required to adhere to the IFRS-based guidelines of the revised schedule VI, they do not need
to classify their assets into long term (non-current) and short term (current) categories. Hence, in the context of
prepaid tax expenses, they simply report an aggregate value of taxes paid in advance, which is taken care of by a
separate field under the auto-calculations section of the query builder on Prowess.

April 15, 2019 ProwessIQ

MAT CREDIT ACCUMULATED ( SHORT TERM ) 2293

Table : Annual Financial Statements (IND-AS)

Indicator : MAT credit accumulated (short term)
Field : st_mat_credit_accum
Data Type : Number
Unit : Currency
Description:
A company prepares its profit & loss statement as per the Companies Act. However, a company pays taxes on
income computed as per the provisions of Income Tax Act. There were a large number of companies who were
not paying income tax because they did not have taxable income computed as per the Income Tax Act. However,
these companies were making profits as per their profit & loss statement (book profits). So while these companies
made profits and declared dividends to shareholders, they did not contribute anything to the government exchequer.
In order to bring such companies under the tax net, the Minimum Alternative Tax (MAT) was introduced under
section 115JB of the Income Tax Act.
Under MAT, a company is required to pay either minimum tax of 18.5 per cent (current MAT rate) on book profits
or regular tax on income computed as per the Income Tax Act, whichever is higher. When a company pays MAT,
it gets credit for the amount of MAT paid in excess of normal taxes.
When a company pays MAT, it gets credit for the amount of MAT paid in excess of normal taxes. This credit can be
availed or utilised in subsequent years, when it starts paying normal income tax. The year in which the company is
entitled to a MAT credit, it creates an asset as "MAT credit entitlement". Possible MAT entitlements in subsequent
years keep getting added to this. This will appears on the asset side of the balance sheet under loans & advances.
This data field captures the value of a company’s accumulated MAT credit. It pertains to accumulated MAT credit
which is short term/current in nature, in particular. Short term accumulated MAT credit is that portion which is
expected to be utilised/written off within a period of 12 months from the balance sheet date.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a period
exceeding 12 months, and current assets are those that are expected to be written off within 12 months from a
balance sheet date. However, these guidelines are not applicable to banking companies.

ProwessIQ April 15, 2019

2294 OTHER PREPAID EXPENSES INCLUDING INDIRECT TAXES PAID ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Other prepaid expenses including indirect taxes paid (short term)
Field : st_oth_prepaid_exp_incl_indirect_taxes
Data Type : Number
Unit : Currency
Description:
In the accrual system of accounting, which almost all companies follow, an expense is recorded in a company’s
profit & loss account only in the year in which such an expense arises/accrues. If, however, a company has paid
for an expense before it has actually accrued, it is an advance payment, and is therefore an asset in the hands of
the entity paying such an advance. This data field captures the value of all expenses other than taxes and MAT
credit accumulated which have been paid for by a company before they have accrued, i.e. in advance. In ordinary
circumstance, such a write off will occur with the actual accrual of the underlying expense. This data field captures
the total value of a company’s other prepaid expenses, i.e. an aggregate of the values of a company’s short term
other prepaid expenses.
Since the financial year 2011-12, all companies apart from banking companies present their financial data in the
revised schedule VI disclosure format of the Companies Act, 1956, which is in accordance with the IFRS require-
ments. The revised schedule VI makes it mandatory for companies to broadly classify their assets and liabilities
into ’Current’ and ’Non-current’ categories. Non-current assets are those that are expected to be held for a pe-
riod exceeding 12 months, and current assets are those that are expected to be written off within 12 months from
the balance sheet date. Accordingly, a company’s other prepaid expenses are also required to be segregated into
non-current and current categories. This data field, captures prepaid expenses which are short term in nature.

April 15, 2019 ProwessIQ

A DVANCE TO EMPLOYEE BENEFIT TRUST / NET PLAN ASSETS ( SHORT TERM ) 2295

Table : Annual Financial Statements (IND-AS)

Indicator : Advance to employee benefit trust / net plan assets (short term)
Field : st_adv_emp_ben_trust_net_plan_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2296 C URRENT REGULATORY DEFERRAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Current regulatory deferral assets
Field : st_regulatory_deferral_asst
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

M ISC . CURRENT NON - FINANCIAL ASSETS 2297

Table : Annual Financial Statements (IND-AS)

Indicator : Misc. current non-financial assets
Field : st_misc_non_fin_asst
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2298 U NAMORTISED EXPENSES ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Unamortised expenses (short term)
Field : st_misc_exp_not_written_off
Data Type : Number
Unit : Currency
Description:
Unamortised expenses shown in the balance sheet of companies represent a variety of expenditure items which are
not entirely charged to the profit & loss account in the year in which they are incurred, but are carried forward in
the balance sheet to be written off in subsequent periods.
Certain expenses are carried forward in the balance sheet as the cost incurred is not expected to yield the benefit
immediately but over a number of years. Such expenses are not charged to income but are deferred in the future
and written off from the balance sheet over the years.
Thus, the amount of deferred expenses that have not been charged to the profit & loss account are reported under
unamortised expenses. This is a calculated data field and is sum of the following:
• Ancillary borrowing costs
• Preliminary expenses (short term)
• Unamortised licence fees (short term)
• Technical know-how fees (short term)
• Unamortised goodwill (short term)
• Pre-operative expenses (short term)
• Capital issue expenses (short term)
• Voluntary retirement scheme expenses (short term)
• Promotional and product development expenses (short term)
• Other miscellaneous expenses not written off (short term)
• Less: miscellaneous expenses adjusted against reserves (short term)
This data field captures the current portion of all unamortised expenses. This means expenses that are charged to
the balance sheet but which are to be written off within 12 months from the reporting date.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

April 15, 2019 ProwessIQ

I NTER - OFFICE / BRANCH ADJUSTMENTS OF RECEIVABLES 2299

Table : Annual Financial Statements (IND-AS)

Indicator : Inter-office/branch adjustments of receivables
Field : inter_office_adj_recv
Data Type : Number
Unit : Currency
Description:
This data field captures the outstanding receivables between divisions within a company as on the date of the
balance sheet. This is usually reported in the case of banks.
Only the current portion of receivables is captured in this data field. This portion is that which is expected to mature
within 12 months from the date of the balance sheet.
The data for this field is available in Prowess from 2010-11 onwards, after the revised schedule VI became ap-
plicable for the presentation of financial statements. The new schedule VI makes it mandatory for companies to
segregate their assets and liabilities into current and non-current portion. Such information was not available prior
to 2010-11.

ProwessIQ April 15, 2019

2300 A SSET CLASSIFIED AS HELD FOR SALE & DISCONTINUED OPERATIONS ( SHORT TERM )

Table : Annual Financial Statements (IND-AS)

Indicator : Asset classified as held for sale & discontinued operations (short term)
Field : st_asst_held_sale
Data Type : Number
Unit : Currency
Description:
Assets held for sales and transfer are those assets for which the carrying amount will be recovered principally
through a sale transaction rather than through continuing use.
This data field captures the value of current assets held by a company for sale and transfer. The amount of such
assets is recorded at lower of cost or net realisable value.

April 15, 2019 ProwessIQ

C ONTINGENT LIABILITIES 2301

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent liabilities
Field : contingent_liab
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event such as a
court case. The accrual of this liability depends on the occurrence or non-occurrence of uncertain future events not
wholly within the control of the company. Outstanding lawsuits and product warranties are common examples of
contingent liabilities.
In accounting, a contingent liability and the related contingent loss is recognised in the financial statements only
if the contingency is both probable and the amount of obligation can be estimated. If a contingent liability is only
possible and not probable or if the amount cannot be estimated, then it is not recognised in the financial statements
but only a disclosure is made by way of notes.
As per Accounting Standard 29 on provisions, contingent liabilities and contingent assets, issued by the Institute
of Chartered Accountants of India, contingent liabilities are assessed continually. If it becomes probable that an
outflow of resources is required to settle an obligation, which was previously treated as a contingent liability, then
a provision is recognised in the year in which the change in probability occurs.
Then it will no longer be a contingent liability but will become an actual liability. Thus, contingent liabilities are
important because, if that liability materialises, it will have an impact on the profits and reserves of the company.

ProwessIQ April 15, 2019

2302 B ILLS AND CHEQUES DISCOUNTED

Table : Annual Financial Statements (IND-AS)

Indicator : Bills and cheques discounted
Field : bills_cheques_discounted
Data Type : Number
Unit : Currency
Description:
A bill of exchange is a negotiable instrument. A negotiable instrument is one whose ownership can be transferred.
Discounting a bill of exchange means negotiating the bill with a bank before its maturity date to get a prompt
payment against the same. At maturity the bank will present the bill to the drawee for payment.
In case the drawee duly honours the bill the issue ends. But in case the drawee dishonours the bill (defaults in
payment), the bank will recover the entire bill amount from the drawer. It is for this reason that a discounted bill is
treated as a contingent liability of the drawer (seller) till its maturity date. This data field captures the amount of
outstanding bills of exchange when the company is the draweri (seller).

April 15, 2019 ProwessIQ

L ETTER OF CREDIT ISSUED BY THE COMPANY 2303

Table : Annual Financial Statements (IND-AS)

Indicator : Letter of credit issued by the company
Field : letters_of_credit
Data Type : Number
Unit : Currency
Description:
A letter of credit is a guarantee from an issuing bank to a seller. It is a document issued by a bank, at the instructions
and responsibility of a buyer of merchandise, to a seller, authorizing the seller to draw sums of money upto a
stipulated amount under specified terms and conditions. This mechanism is used by exporters and importers. They
are provided by the importer’s bank to the exporter to safeguard the contractual expectations and financial exposure
of the exporter of the goods or services. The letter of credit essentially guarantees that the bank will pay the seller’s
invoice, on production of certain documents, in case the buyer defaults in making the payment. Hence, the bank
becomes contingently liable to pay the seller in case the importer of goods fails to pay for the goods. The amount
for which the bank may become liable till it is recovered from the buyer is reported as a contingent liability of
banking companies. It is also reported as a contingent liability where a company has guaranteed payment to the
bank on behalf of another company which has obtained a letter of credit from its bank as in such a case the company
may become liable to pay the amount if that another company fails to make payment.
CMIE does not report letter of credit as a contingent liability for companies, which obtain it directly in their favour
from the bank even if these companies report the amount as a contingent liability in their annual report. This is
because the amount is a definite obligation on such companies and not a contingent liability that might arise.

ProwessIQ April 15, 2019

2304 L ETTER OF CREDIT ISSUED BY THE COMPANY FOR GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Letter of credit issued by the company for group companies
Field : letters_of_credit_to_gp_cos
Data Type : Number
Unit : Currency
Description:
Where companies guarantee letters of credit obtained by their subsidiaries or group companies, then it is reported
as a contingent liability, as an obligation might arise on the company to pay the amount to the bank if that subsidiary
or group company fails to make the payment.
The amount that the company may become liable to pay on account of letters of credit guaranteed for its group
companies is reported as a contingent liability in this data field.

April 15, 2019 ProwessIQ

L ETTER OF CREDIT ISSUED BY BANKS 2305

Table : Annual Financial Statements (IND-AS)

Indicator : Letter of credit issued by banks
Field : letters_credit_by_banks
Data Type : Number
Unit : Currency
Description:
This data field captures the value of guarantees given by banks in the form of letter of credit. This field is captured
under the head ’Contingent liabilities’.
A letter of credit is a guarantee from an issuing bank to a seller. It is a document issued by a bank, at the instructions
and responsibility of a buyer of merchandise, to a seller, authorizing the seller to draw sums of money upto a
stipulated amount under specified terms and conditions. Letters of credit are used primarily in the international
trade. They are provided by the importer’s bank to the exporter to safeguard the contractual expectations and
financial exposure of the exporter of the goods or services. The letter of credit essentially guarantees that the bank
will pay the seller’s invoice on production of certain documents in case the buyer defaults in making payment.
Hence the bank becomes contingently liable to pay the seller in case the importer of goods fails to pay for the
goods. The amount for which the bank may become liable till it is recovered from the buyer is reported as a
contingent liability of banking companies.
If a non-fiance company gives in its notes to accounts the value of letter of credit, it is captured under this data field
in PROWESS.

ProwessIQ April 15, 2019

2306 D ISPUTED TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed taxes
Field : disputed_taxes
Data Type : Number
Unit : Currency
Description:
The value of the claims related to taxes under dispute and those under appeal for which the company is contingently
liable are known as disputed taxes. The disputed taxes pertain to the assessed tax liability, for which the company
has filed appeals but are pending judgement.
This data field provides the total amount of tax claims of a company pending judgement. It includes taxes relating
to income tax, excise, custom duties, sales tax and other taxes including octroi and local taxes.

April 15, 2019 ProwessIQ

D ISPUTED INCOME TAX 2307

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed income tax
Field : disputed_income_tax
Data Type : Number
Unit : Currency
Description:
Disputed Income tax means the total income tax determined as payable by the Income tax authorities, under ’The
Income Tax Act in respect of an assessment year, but which remains unpaid on account of some dispute regarding
the levy or assessment of such tax. When a company is aggrieved by an order / demand raised by the Income Tax
authorities it has a right to appeal to the appeallate authorities against such demand. Such income tax in respect
of which appeal is pending with the appeallate authority and thus remains unpaid till the ultimate disposal of the
appeals called disputed income tax. The company has to treat the disputed income tax as a contingent liability.
Companies generally report such disputed income tax amount under the Notes to Accounts. CMIE reports the
amount of disputed taxes in this data field even if the company does not distinctly report it under contingent
liability.

ProwessIQ April 15, 2019

2308 D ISPUTED EXCISE

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed excise
Field : disputed_excise_duty
Data Type : Number
Unit : Currency
Description:
Excise is a tax to be paid by manufacturing companies. Sometimes, there may be a dispute between the manufac-
turer and the excise authorities regarding the levy, assessment, or collection of excise duty.
If a company is aggrieved by any order or decision of any officer of central excise the company may instead of
paying the duty, file an appeal with the authorities (appeallate authorities) against the order. Similarly, an officer
of central excise, if aggrieved by an order passed in favour of the company by a certain appeallate authority, can
appeal against the order to a higher appellate authority.
Such excise duty which has not been paid and in respect of which a dispute is pending with some forum is called
disputed excise duty. Disputed Excise duty is the contingent liability of the company till the case is finally dis-
posed/settled. CMIE reports the amount of such disputed excise duty in this data field.

April 15, 2019 ProwessIQ

D ISPUTED CUSTOM DUTIES 2309

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed custom duties
Field : disputed_custom_duty
Data Type : Number
Unit : Currency
Description:
Custom duty is the duty levied on import of goods.
Sometimes, there may be a dispute between the importer and the custom authorities regarding the levy of custom
duty. Similarly, even the custom department can file an appeal against an order issued in favour of the company by
an appellate authority. Such a duty for which an appeal is pending is called disputed custom duty.
Disputed custom duty is the contingent liability of the company. The company continues to be contingently liable
for the disputed customs duty till the final disposal of the appeal. This data field captures the outstanding amount
of customs duties that are disputed.

ProwessIQ April 15, 2019

2310 D ISPUTED SALES TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed sales tax
Field : disputed_sales_tax
Data Type : Number
Unit : Currency
Description:
The tax that is imposed on the value of the goods sold is termed as Sales tax. The Sales Tax Act (both Central and
State sales tax Acts) gives the list of goods on which different percentage of tax rates are applied. The seller who
collects the tax on the goods sold, is bound to pay it further to the Government or respective taxation authorities.
When the company does not agree with the demand raised by the Sales Tax authorities, it has right to appeal against
such demand. Also when the Sales Tax authorities disagree with the orders given in favour of the company they
have the right to appeal against such orders. Where the judgement for such appeal is pending as on the date of
balance sheet, the liability to pay such demand becomes contingent. Thus, the company has to disclose it as a
contingent liability in the financial statement till the final judgement of such dispute is given. These disputed cases
regarding sales tax are captured in this data field.

April 15, 2019 ProwessIQ

OTHERS DISPUTED TAXES INCLUDING OCTROI AND LOCAL TAXES 2311

Table : Annual Financial Statements (IND-AS)

Indicator : Others disputed taxes including octroi and local taxes
Field : oth_disputed_taxes_incl_local_taxes
Data Type : Number
Unit : Currency
Description:
This data field captures all the disputed amounts related to taxes other than income tax, excise, customs duty and
sales tax. It includes the disputed taxes in respect of octroi and local taxes such as property tax, muncipal tax, water
charges, etc. Sometimes companies do not give the details but just mention other disputed taxes under contingent
liabilities. Such amounts are reported in this data field.
Where the judgement for such disputes is pending as on the date of balance sheet, the liability to pay such amount
becomes contingent. Thus, the company has to disclose it as a contingent liability in the financial statements till
the final judgement of such a dispute is given.

ProwessIQ April 15, 2019

2312 D ISPUTED CLAIMS OR OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed claims or others
Field : disputed_claims
Data Type : Number
Unit : Currency
Description:
Companies generally do not make provision for the claims which are in dispute. The policy of not providing for
is not because the company has not acknowledged it as debt but due to the liability being contingent in nature.
Generally, the amount of claim is ascertained, but due to the contingent nature, it is reported as a contingent
liability. Thus, the amount of claims acknowledged by the company but which are under dispute, are reported in
this data field. These claims relate to matters other than taxes as all disputed tax claims are reported elsewhere.
This data field reports the total amount of contingent liabilities related to license fees, lease rentals or any other
pending claims unpaid by the company as a result of some dispute therein.
This information is disclosed under Contingent Liabilities in the Notes forming a part of the Accounts.

April 15, 2019 ProwessIQ

D ISPUTED LICENCE FEES 2313

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed licence fees
Field : disputed_licence_fees
Data Type : Number
Unit : Currency
Description:
When any claim relating to license fees is in dispute with government authorities and an appeal is filed against the
demand raised against the company, then such claims are termed as disputed license fees.
The total amount of disputed license fees is reported in this data field.

ProwessIQ April 15, 2019

2314 D ISPUTED LEASE RENTALS

Table : Annual Financial Statements (IND-AS)

Indicator : Disputed lease rentals
Field : disputed_lease_rentals
Data Type : Number
Unit : Currency
Description:
The value of claims related to lease rentals which are disputed by the company are reported in this data field.
Disputed lease rentals are a contingent liability for a company until the case is finally settled.

April 15, 2019 ProwessIQ

OTHER CLAIMS DISPUTED 2315

Table : Annual Financial Statements (IND-AS)

Indicator : Other claims disputed
Field : oth_disputed_claims
Data Type : Number
Unit : Currency
Description:
The value of claims, other than those related to taxes, license fees and lease rentals, which are under dispute and
pending judgement as on the date of the balance sheet are a contingent liability for the company. The total amount
of these other disputed claims is reported in this data field.

ProwessIQ April 15, 2019

2316 G UARANTEES AND COUNTER - GUARANTEES

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantees and counter-guarantees
Field : guarantees
Data Type : Number
Unit : Currency
Description:
A guarantee is a contract to perform the promise, or to discharge the liability, of another person or company in case
of a default by such a person / company. The person who gives the guarantee is called the “Guarantor”.
Counter-guarantees are furnished by a company to the banker or other third party who furnished the principal
guarantee on behalf of the company. If the principal guarantor is called upon to meet his guarantee obligation, he
will proceed against the company in order to recover the amount which he has paid under his guarantee obligation.
i
The only difference between a guarantee and a counter-guarantee in so far as the company is concerned, is that in
the former case, the company is obligated on the guarantee to the person / company to whom it is furnished whereas
in the latter case, it is obligated to the banker or other third party who has furnished the original guarantee.
Till the obligation is met or the liability is discharged by the liable party, the guarantor becomes contingently liable
for it because if the liable party fails to discharge the liability or obligation, then the Guarantor has to discharge the
obligation.
This data field reports the total amount of guarantees and counter guarantees given by a company, i.e. where the
company is the guarantor.

April 15, 2019 ProwessIQ

G UARANTEES GIVEN BY COMPANY 2317

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantees given by company
Field : guarantees_by_co
Data Type : Number
Unit : Currency
Description:
A guarantee is a contract to perform the promise, or to discharge the liability, of another person in case of default.
The person who gives the guarantee is called the “Guarantor”.
Till the obligation is met or the liability is discharged by the liable party, the guarantor becomes contingently liable
for it because if the liable party fails to discharge the liability or obligation, then the Guarantor has to discharge the
obligation.
This data field reports the sum of all guarantees given by the company whether to group or non-group companies.
It excludes counter-guarantees.
CMIE does not report the guarantee given by bank/others for the company as a contingent liability of the company.
The company will either honour its obligation or repay its guarantor in case it fails to honour its obligation. Thus,
the obligation is not a contingent liability but an actual liability for the company. It is the contingent liability of the
person who gives the guarantee.

ProwessIQ April 15, 2019

2318 G UARANTEE FOR GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantee for group companies
Field : guarantees_for_gp_cos
Data Type : Number
Unit : Currency
Description:
The total amount of guarantees issued by a company, on behalf of its subsidiaries or group companies, which
remains outstanding at the end of the year is reported in this data field.
There may also be a case where the subsidiary provides a guarantee for its holding company. Such guarantees are
also captured here. Thus, a guarantee given by a company for any of its group companies is reported in this data
field.

April 15, 2019 ProwessIQ

G UARANTEE GIVEN IN I NDIA ( FOR FINANCE COMPANIES ) 2319

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantee given in India (for finance companies)
Field : guarantee_given_in_india
Data Type : Number
Unit : Currency
Description:
A guarantee is a contract to perform the promise, or to discharge the liability, of another person in case of default.
The person who gives the guarantee is called the "Guarantor".
Till the obligation is met or the liability is discharged by the liable party, the guarantor becomes contingently liable
for it because if the liable party fails to discharge the liability or obligation, then the Guarantor has to discharge the
obligation.
In case of commercial transactions entered into between an Indian party or its wholly owned subsidiary and the
third party, sometimes the third party insists upon the personal guarantee of companies. This data field captures
value of such guarantees given to third party entities.

ProwessIQ April 15, 2019

2320 G UARANTEE GIVEN OUTSIDE I NDIA ( FOR FINANCE COMPANIES )

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantee given outside India (for finance companies)
Field : guarantee_given_abroad
Data Type : Number
Unit : Currency
Description:
A guarantee is a contract to perform the promise, or to discharge the liability, of another person in case of default.
The person who gives the guarantee is called the "Guarantor".
Till the obligation is met or the liability is discharged by the liable party, the guarantor becomes contingently liable
for it because if the liable party fails to discharge the liability or obligation, then the Guarantor has to discharge the
obligation.
In case of international commercial transactions entered into between an Indian party or its wholly owned sub-
sidiary abroad and the foreign party, sometimes the foreign party insists upon the personal guarantee of individual
Indian companies for transactions entered by . its wholly owned subsidiary. This data field captures value of such
guarantees given to foreign entities abroad.

April 15, 2019 ProwessIQ

C OUNTER GUARANTEES BY COMPANY ON BEHALF OF OTHERS 2321

Table : Annual Financial Statements (IND-AS)

Indicator : Counter guarantees by company on behalf of others
Field : counter_guarantees_by_co
Data Type : Number
Unit : Currency
Description:
Counter-guarantees are furnished by a company to the banker or other third party who furnished the principal
guarantee on behalf of the company. If the principal guarantor is called upon to meet his guarantee obligation, he
will proceed against the company in order to recover the amount which he has paid under his guarantee obligation.
The only difference between a guarantee and a counter-guarantee in so far as the company is concerned, is that in
the former case, the company is obligated on the guarantee to the person to whom it is furnished whereas in the
latter case, it is obligated to the banker or other third party who has furnished the original guarantee.
Counter guarantee is disclosed under contingent liability as the company becomes contingently liable for the the
guarantee till the liability is discharged by the liable party.
This data field captures the total amount of counter guarantees given by a company whether to group companies or
non-group companies.

ProwessIQ April 15, 2019

2322 C OUNTER GUARANTEES FOR GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Counter guarantees for group companies
Field : counter_guarantees_for_gp_cos
Data Type : Number
Unit : Currency
Description:
This is an additional information field under ‘counter guarantees given by companies’.
This data field captures the total amount of counter guarantees given by a company for its group companies.

April 15, 2019 ProwessIQ

B ONDS ISSUED IN FAVOUR OF GOVT AUTHORITIES 2323

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued in favour of govt authorities
Field : bonds_issued_fav_govt_auth
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
This data field captures the value of all such contingency bonds issued by the company in favour of government
authorities. It is a calculated field and represents the sum of three sub-fields, namely bonds issued by the company
against disputed taxes, bonds issued by directors/promoters in their personal capacity, and bonds issued for other
purposes.

ProwessIQ April 15, 2019

2324 B ONDS ISSUED FOR DISPUTED TAXES

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for disputed taxes
Field : bonds_issued_disputed_taxes
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
This data field captures the value of bonds issued by a company in favour of government authorities/departments
in the wake of disputes regarding tax liabilities related to income tax, sales tax, custom duties and excise matters.
Such bonds are usually issued as indemnity in the wake of the dispute. They can also be issued as a surety on
behalf of another party, or under some statutory provision.
This data field has four child fields, which are as follows:-
1. Bonds issued for disputed income tax
2. Bonds issued for disputed excise
3. Bonds issued for disputed custom duties
4. Bonds issued for disputed sales tax

April 15, 2019 ProwessIQ

B ONDS ISSUED FOR DISPUTED INCOME TAX 2325

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for disputed income tax
Field : bonds_issued_disputed_income_tax
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
Companies might issue bonds in favour of government authorities/departments in the wake of disputes regarding
tax liabilities related to income tax, sales tax, custom duties and excise matters. Such bonds are usually issued as
indemnity in the wake of the dispute. They can also be issued as a surety on behalf of another party, or under some
statutory provision. This particular data field captures the value of the bonds issued by the company in favour of
Income Tax authorities pending the settlement of income tax disputes.

ProwessIQ April 15, 2019

2326 B ONDS ISSUED FOR DISPUTED EXCISE

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for disputed excise
Field : bonds_issued_disputed_excise_duties
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
Companies might issue bonds in favour of government authorities/departments in the wake of disputes regarding
tax liabilities related to income tax, sales tax, custom duties and excise matters. Such bonds are usually issued as
indemnity in the wake of the dispute. They can also be issued as a surety on behalf of another party, or under some
statutory provision. This particular data field captures the value of the bonds issued by a company in favour of
excise authorities pending the settlement of disputes with respect to excise duty payments.

April 15, 2019 ProwessIQ

B ONDS ISSUED FOR DISPUTED CUSTOM DUTIES 2327

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for disputed custom duties
Field : bonds_issued_disputed_custom_duties
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
Companies might issue bonds in favour of government authorities/departments in the wake of disputes regarding
tax liabilities related to income tax, sales tax, custom duties and excise matters. Such bonds are usually issued as
indemnity in the wake of the dispute. They can also be issued as a surety on behalf of another party, or under some
statutory provision.
This particular data field captures the value of the bonds issued by a company in favour of customs authorities
pending the settlement of disputes with respect to customs duty payments.

ProwessIQ April 15, 2019

2328 B ONDS ISSUED FOR DISPUTED SALES TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for disputed sales tax
Field : bonds_issued_disputed_sales_tax
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
Companies might issue bonds in favour of government authorities/departments in the wake of disputes regarding
tax liabilities related to income tax, sales tax, custom duties and excise matters. Such bonds are usually issued as
indemnity in the wake of the dispute. They can also be issued as a surety on behalf of another party, or under some
statutory provision.
This particular data field captures the value of the bonds issued by a company in favour of sales tax authorities
pending the settlement of disputes with respect its sales tax dues.

April 15, 2019 ProwessIQ

B ONDS ISSUED FOR OTHER DISPUTED TAXES 2329

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for other disputed taxes
Field : bonds_issued_other_disputed_tax
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
Companies might issue bonds in favour of government authorities/departments in the wake of disputes regarding
tax liabilities related to income tax, sales tax, custom duties, excise, octroi and local taxes such as property tax,
muncipal taxes etc.
This particular data field captures the value of the bonds issued by a company in favour of local tax authorities
pending the settlement of disputes with respect to octroi, property tax, municipal taxes etc.

ProwessIQ April 15, 2019

2330 B ONDS ISSUED BY DIRECTORS AND PROMOTERS IN THEIR PERSONAL CAPACITY

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued by directors and promoters in their personal capacity
Field : bonds_issued_by_directors
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. Sometimes, a company might
issue a bond in favour of a government authority/department as a collateral security that will indemnify the govern-
ment authority/department in the event of the issuing company defaulting on the payment of a certain due amount.
In other words, it is issued in order to ensure the payment of appropriate dues. Bonds are furnished to government
authorities to secure due compliance with rules and regulations.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.
In certain cases, a company’s director or promoter might choose to offer a guarantee on behalf of the company,
in his/her personal capacity. In cases where there is a dispute with government authorities/departments regarding
tax liabilities related to income tax, sales tax, custom duties and excise matters, such directors or promoters might
issue bonds in their favour as a collateral security for such disputed dues. This data field captures the value of such
bonds issued by directors and promoters to government authorities in their personal capacities.

April 15, 2019 ProwessIQ

B ONDS ISSUED FOR OTHER PURPOSES 2331

Table : Annual Financial Statements (IND-AS)

Indicator : Bonds issued for other purposes
Field : bonds_issued_for_oth_purposes
Data Type : Number
Unit : Currency
Description:
A bond is an instrument by which an obligation to pay money is expressly created. A company might issue a bond
in favour of a party to which it owes an amount or towards which it has a payment obligation. For instance, bonds
might be issued in favour of a government authority/department as a collateral security that will indemnify the
government authority/department in the event of the issuing company defaulting on the payment of a certain due
amount. This data field captures the value of bonds issued by a company in favour of government authorities for
purposes other than disputed taxes.
The liability to discharge the bonds issued in favour of government authorities is a contingent event. Hence, it is
not an absolute liability, but is disclosed as a probable/potential liability that can arise in case of a default.

ProwessIQ April 15, 2019

2332 L IABILITIES ON ACCOUNT OF NON FULFILMENT OF EXPORT OBLIGATION

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities on account of non fulfilment of export obligation
Field : liab_wrt_not_fulfil_export_commit
Data Type : Number
Unit : Currency
Description:
The "Export Promotion Capital Goods Scheme" is a scheme offered by the government in its EXIM Policy, whereby
it allows companies to import capital goods for pre-production, production and post-production without paying
import duty, or at concessional rates of import duty, with the understanding that in lieu of the concession offered,
the company will meet a certain level of export obligation. Such an export obligation is in terms of achieving
exports to the extent of a certain number of times of the duty saved.
If, however, the company fails to honour its export obligation within the stipulated period, it becomes liable to pay
all duties/tariffs on the capital imports made which had earlier been waived off. A company might seek to create a
contingent liability in its books to take care of the possibility of such a liability arising in the future. The value of
such a contingent liability arising on account of non-fulfilment of a company’s export obligation is captured in this
data field. It is not an absolute liability, but a probable/potential liability that can arise in case of non-adherence.

April 15, 2019 ProwessIQ

L IABILITIES ON ACCOUNT OF FORWARD FOREIGN EXCHANGE CONTRACT 2333

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities on account of forward foreign exchange contract
Field : liab_wrt_fwd_frgn_exch_contract
Data Type : Number
Unit : Currency
Description:
A forward contract is defined as a non-standardised contract between two parties to buy or sell an asset on a
specified future date at a price agreed upon today. It thus follows that a foreign exchange forward contract is one
entered into to buy or sell an asset in a transaction involving payment in foreign exchange terms. This data field
captures the value of a company’s contingent liabilities arising on account of outstanding forward foreign exchange
and derivative contracts. It covers liabilities that could arise on account of forward contracts, interest rate swaps,
currency swaps, forward rate agreement & interest rate futures, foreign currency options, etc. It does not relate to
the amount payable on the expiration of the contract per se, but to the losses arising due to an adverse movement
in the exchange rate of the foreign currency.
The value of those forward exchange contracts that remain to be executed on the date of balance sheet constitute a
contingent liability for the enterprise to the extent of the adverse movement in the exchange rate. If the exchange
rates move adversely as compared to the contracted rate, vis-a-vis the exchange rate prevailing on the date on which
the contract was entered into, then the excess of cash inflow or outflow would constitute a notional loss or gain
for the enterprise. Since the adversity that would arise from the adverse rates that would eventually arise on a
future date cannot be quantified, the liability is not provided for in the books of account. Instead, it is shown as a
contingent liability.

ProwessIQ April 15, 2019

2334 C LAIMS NOT ACKNOWLEDGED AS DEBT

Table : Annual Financial Statements (IND-AS)

Indicator : Claims not acknowledged as debt
Field : claims_not_acknow_as_debt
Data Type : Number
Unit : Currency
Description:
Sometimes, a party might make a claim on a company, which the company in turn might not acknowledge as a
liability. For instance, a company might take fully-furnished office premises on lease from another party with an
understanding that an agreed amount has to be paid as lease rentals for the entire office premises including the
furniture therein. The lessor, on the other hand might subsequently come forward to claim lease on the furnishings
separately. In such a case, the company might not acknowledge this claim as debt.
This data field captures the value of claims which the company outright refuses to acknowledge as debt. It differs
from claims that are merely disputed. In the case of a disputed claim, the only thing that is being disputed is the
quantum of the claim. In the case of claims not being acknowledged, however, the company refuses the existence
of any liability on its part whatsoever.

April 15, 2019 ProwessIQ

OTHER CONTINGENT LIABILITIES 2335

Table : Annual Financial Statements (IND-AS)

Indicator : Other contingent liabilities
Field : oth_contingent_liab
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. A contingent liability and related contingent losses are recognised in a company’s
financial statements only if the contingency is both probable and if the amount of obligation can be estimated. If
such a contingent liability is only possible and not probable or if the amount cannot be estimated, then it is not
recognised in the financial statements but only a disclosure is made by way of notes.
Accounting Standard 29 on provisions, contingent liabilities and contingent assets, issued by the Institute of Char-
tered Accountants of India requires contingent liabilities to be assessed on a continuous basis. Hence, if a contin-
gent liability eventually becomes an actual and thereby requires an outflow of resources for a settlement, then a
provision is recognised in the year in which the change in probability occurs. Then it will no longer be a contingent
liability but will become an actual liability.
This data field captures the value of all contingent liabilities other than those mentioned below:-
• Bills and cheques discounted
• Bills for collection (banks)
• Acceptances, endorsement obligation (banks)
• Letter of credit issued by the company
• Disputed taxes
• Disputed claims or others
• Guarantees and counter-guarantees
• Bonds issued in favour of government authorities
• Liabilities on account of non fulfilment of export obligation
• Liabilities on account of forward foreign exchange contract
• Contracts remaining to be executed; and
• Claims not acknowledged as debt
This data field majorly covers the following types of contingent liabilities:-
• Arrears of preference dividend
• Unprovided employee dues
• Liabilities of un-called and partly paid-up shares & debentures
• Liabilities of underwriting obligation

ProwessIQ April 15, 2019

2336 OTHER CONTINGENT LIABILITIES

• Other miscellaneous contingent liabilities

Sometimes, companies might simply report a single amount as ’Contingent liability’, without giving a break-up of
categories constituting such an aggregate figure. Amounts report in such a non-classified manner are also reported
in this data field.

April 15, 2019 ProwessIQ

A RREARS OF PREFERENCE DIVIDEND 2337

Table : Annual Financial Statements (IND-AS)

Indicator : Arrears of preference dividend
Field : arrears_of_pref_div
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. A contingent liability and related contingent losses are recognised in a company’s
financial statements only if the contingency is both probable and if the amount of obligation can be estimated. If
such a contingent liability is only possible and not probable or if the amount cannot be estimated, then it is not
recognised in the financial statements but only a disclosure is made by way of notes.
This data field captures the value of dividend accumulated on preference shares which are payable by a company
but have not been distributed so far for certain reasons.
To cite an example, preference shares might bear cumulative dividend, but there might not be a provision for
payment of arrears of dividends at the time of the liquidation of the company either in the Articles of Association
of the company or the terms of allotment. In case the company has incurred losses for years together and did not
have any divisible profits, no dividend could be distributed. However, eventually in any year, if a company earns
profits, the dividend can be doled out. Also, in case the preference shares reach maturity, they can be redeemed only
after all dividend arrears are paid off. Hence, a contingent liability needs to be created for the probable liability,
which can be estimated. Eventually, this contingent liability is bound to translate into an actual liability.

ProwessIQ April 15, 2019

2338 U NPROVIDED EMPLOYEE DUES

Table : Annual Financial Statements (IND-AS)

Indicator : Unprovided employee dues
Field : unprovided_employees_dues
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. A contingent liability and related contingent losses are recognised in a company’s
financial statements only if the contingency is both probable and if the amount of obligation can be estimated. If
such a contingent liability is only possible and not probable or if the amount cannot be estimated, then it is not
recognised in the financial statements but only a disclosure is made by way of notes.
This data field captures the value of a company’s contingent liabilities in terms of employee dues that have not been
provided for.
In certain circumstances, companies might not provide for the dues that are payable to employees. This can happen
if such dues are of a contingent nature. A common example of such a contingent liability is leave encashment not
paid because of some dispute with the labour union. The liability to pay such dues to employees would eventually
become probable after the dispute gets settled. Such dues are termed as unprovided employee dues and are reported
as contingent liabilities.

April 15, 2019 ProwessIQ

L IABILITIES OF UN - CALLED AND PARTLY PAIDUP SHARES & DEBENTURES 2339

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities of un-called and partly paidup shares & debentures
Field : liab_wrt_part_paid_share_deb
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. A contingent liability and related contingent losses are recognised in a company’s
financial statements only if the contingency is both probable and if the amount of obligation can be estimated. If
such a contingent liability is only possible and not probable or if the amount cannot be estimated, then it is not
recognised in the financial statements but only a disclosure is made by way of notes.
This data field captures the value of a company’s liability in terms of the un-called portion of partly paid-up
shares/debentures held as investments. It, therefore, relates to investments made by a company in shares/debentures
of other corporates. Partly paid-up shares/debentures are those in respect of which the investee company has only
called for some portion of an investment’s (whether shares or debentures) face value and has thereafter not made
any calls for unpaid portion. This amount due on shares of the investee company which is uncalled for and hence
unpaid is a contingent liability in the books of the investor company, since subsequent calls for monies are sure to
happen in the future, the liability can be estimated in money terms. At the same time, there is no certainty on when
it will translate into an actual liability and cash outgo.

ProwessIQ April 15, 2019

2340 L IABILITIES OF UNDERWRITING OBLIGATION

Table : Annual Financial Statements (IND-AS)

Indicator : Liabilities of underwriting obligation
Field : liab_wrt_underwriting_obligation
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. It is recognised in a company’s financial statements only if the contingency is
probable and if the amount of obligation can be estimated. Else, if it is only possible and not probable or if the
amount cannot be estimated, then it is only shown as a disclosure in the notes to accounts.
This data field is relevant to a company which provides underwriting services. Underwriters administer the public
issue and distribution of securities. They also guarantee the purchase of a full issue of securities or agree to buy the
unsold part at a fixed time and price. This is like an assurance to the issuing company. In such an agreement, the
underwriting obligation therefore remains a contingent liability of the underwriter till all the shares under-written
are sold in the open market. This is disclosed under contingent liabilities in the schedule/notes to accounts by the
underwriting company.

April 15, 2019 ProwessIQ

OTHER MISCELLANEOUS CONTINGENT LIABILITIES 2341

Table : Annual Financial Statements (IND-AS)

Indicator : Other miscellaneous contingent liabilities
Field : oth_misc_contingent_liab
Data Type : Number
Unit : Currency
Description:
A contingent liability is a potential liability that may arise depending on the outcome of a future event. The accrual
of such a liability depends on the occurrence or non-occurrence of uncertain future events, which are not wholly
within the control of a company. It is recognised in a company’s financial statements only if the contingency is
probable and if the amount of obligation can be estimated. Else, if it is only possible and not probable or if the
amount cannot be estimated, then it is only shown as a disclosure in the notes to accounts.
This data field is residual in nature. It captures the value of a company’s contingent liabilities which can not be
allocated under any of the existing categories of contingent liabilities on Prowess. Sometimes, companies report
a single amount as ’contingent liabilities’, without elaborating on the nature thereof. Such amounts for which a
bifurcation is not available are captured in this field.
Thus, this data field captures the value of all of a company’s contingent liabilities other than:-
• Bills and cheques discounted
• Bills for collection (banks)
• Acceptances, endorsement obligation (banks)
• Letter of credit issued by the company
• Disputed taxes
• Disputed claims or others
• Guarantees and counter-guarantees
• Bonds issued in favour of government authorities
• Liabilities on account of non fulfilment of export obligation
• Liabilities on account of forward foreign exchange contract
• Contracts remaining to be executed; and
• Claims not acknowledged as debt
• Arrears of preference dividend
• Unprovided employee dues
• Liabilities of un-called and partly paid-up shares & debentures
• Liabilities of underwriting obligation

ProwessIQ April 15, 2019

2342 C ONTINGENT A SSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent Assets
Field : contingent_asset
Data Type : Number
Unit : Currency
Description:
Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an
inflow of economic benefits to the enterprise. Example of a contingent asset - A claim that an enterprise is pursuing
thorugh legal processes, where the outcome is uncertain.
Contingent assets are not recognised in financial statements since this may result in the recognition of income that
may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a
contingent asset and its recognition is appropriate.
As per AS 29 on Provisions, Contingent Liabilities and Contingent Assets, issued by the Institute of Chartered
Accountants of India, a contingent asset is not disclosed in the financial statements. It is usually disclosed in the
report of the approving authority (Board of Directors in the case of a company, and, the corresponding approving
authority in the case of any other enterprise), where an inflow of economic benefits is probable.
A change has been brought in Indian Accounting Standard (Ind AS) 37 Provisions, Contingent Liabilities and
Contingent Assets with respect to disclosure of Contingent Asset in financial statement.
Ind AS 37 on Provisions, Contingent Liabilities and Contingent Assets notified by Ministry of Corporate Affairs
requires disclosure of contingent assets in the financial statements when the inflow of economic benefits is probable.

April 15, 2019 ProwessIQ

C OMMITMENTS 2343

Table : Annual Financial Statements (IND-AS)

Indicator : Commitments
Field : commitments
Data Type : Number
Unit : Currency
Description:
The term ’Commitment’ simply implies future liability for contractual expenditure.
The Guidance Note on Terms Used in Financial Statements issued by ICAI defines ’Capital Commitment’ as future
liability for capital expenditure in respect of which contracts have been made.
Accordingly, the ’Other commitments’ would include all expenditure related contractual commitments apart from
capital commitments such as commitments arising from long-term contracts for purchase of raw material, employee
contracts, lease commitments, etc.
As per Schedule III of the Companies Act, 2013, commitments shall be classified as:
• Estimated amount of contracts remaining to be executed on capital account and not provided for;
• Uncalled liability on shares and other investments partly paid;
• Other commitments
This data field captures amount of total commitments disclosed by company in its financial statements

ProwessIQ April 15, 2019

2344 C OMMITMENT ON CAPITAL ACCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Commitment on capital account
Field : contracts_pending_execution_cap_ac
Data Type : Number
Unit : Currency
Description:
A company might enter into a contract for the construction/development of a long term fixed asset. It might take a
long time to get such a fixed asset ready for deployment. Nevertheless, the company has an obligation to pay for
the same, which is bound to arise on a future date. Thus, the amount of such a contract that remains to be executed
as on the balance sheet date becomes a contingent liability for the company. Thus, if we take the example of a
contract to build a park, the liability in terms of the amount that is due to be paid for the same on some unknown
future date is a contingent liability that has to be disclosed.
Prowess captures the value of such a contingent liability net of advances (if any) paid by the company in that regard.

April 15, 2019 ProwessIQ

C OMMITMENT ON OTHER / REVENUE ACCOUNT 2345

Table : Annual Financial Statements (IND-AS)

Indicator : Commitment on other/revenue account
Field : commitment_on_other_revenue_ac
Data Type : Number
Unit : Currency
Description:
The particulars of aggregate or estimated amount of any other financial commitments so far as not provided for and
are relevant to assessing the company’s state of affairs shall be stated by companies as part of disclosures in their
financial statements.
This data field captures the commitment on revenue account that has not been provided for by the entity.

ProwessIQ April 15, 2019

2346 E XPORT OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Export obligations
Field : export_obligations
Data Type : Number
Unit : Currency
Description:
The "Export Promotion Capital Goods Scheme" (EPCG Scheme) is a scheme offered by the government in its
EXIM Policy, whereby it allows companies to import capital goods for pre-production, production and post-
production without paying import duty, or at concessional rates of import duty, with the understanding that in lieu
of the concession offered, the company will meet a certain level of export obligation. Such an export obligation is
in terms of achieving exports to the extent of a certain number of times of the duty saved.
This data field under contingent liabilities and commitments captures the value of export obligations which the
company has to fulfill under the various schemes of Government of India (for e.g. export commitments under
EPCG scheme).

April 15, 2019 ProwessIQ

L ETTER OF C OMFORT 2347

Table : Annual Financial Statements (IND-AS)

Indicator : Letter of Comfort
Field : letter_of_comfort
Data Type : Number
Unit : Currency
Description:
Letter of comfort is used by lenders such as banks as ’solvency opinions’ on whether a borrower can meet the
payment obligation of a loan.
Comfort letters are opinions and not guarantees that the underlying company will actually remain solvent
A parent company may also issue letter of comfort to reassure a subsidiary-firm’s lender or supplier that the sub-
sidiary will be able to perform its obligation
Banks or a parent company disclose comfort letters issued by them under contingent liabilities
This data field captures the amount of Letter of comfort issued and disclosed by banks or a parent company under
contingent liabilities

ProwessIQ April 15, 2019

2348 G UARANTEES GIVEN BY COMPANIES BANKERS

Table : Annual Financial Statements (IND-AS)

Indicator : Guarantees given by companies bankers
Field : guarantee_by_banks
Data Type : Number
Unit : Currency
Description:
This data field captures the total amount of guarantees given by banks on behalf of the company.

April 15, 2019 ProwessIQ

R ESEARCH & DEVELOPMENT EXPENSES ( CAPITAL & CURRENT ACCOUNT ) 2349

Table : Annual Financial Statements (IND-AS)

Indicator : Research & development expenses (capital & current account)
Field : rnd
Data Type : Number
Unit : Currency
Description:
This data field stores the total outlay of the company on research and development during an accounting period. It
is the sum of expenditures incurred on both capital account and current account.
The information forms a part of the director’s report and is presented as an annexure to the director’s report in the
Annual Report of the company.
Research and development expenses information is mostly furnished by manufacturing companies. The disclosure
is mandatory as per section 217 of the Companies Act. As per section 217(1)(e), there shall be attached to every
balance sheet laid before a company in the Annual General Meeting, a report by its board of directors, with respect
to the conservation of energy and technology absorption.
Research and development expenses incurred by the company form part of the technology absorption details. Apart
from mentioning about the research and development activities carried on by the company, the details provide the
expenses incurred with respect to capital and current account.

ProwessIQ April 15, 2019

2350 R ESEARCH & DEVELOPMENT EXPENSES - CAPITAL ACCOUNT

Table : Annual Financial Statements (IND-AS)

Indicator : Research & development expenses - capital account
Field : rnd_exp_cap_ac
Data Type : Number
Unit : Currency
Description:
This data field stores the expenses allocated and incurred for carrying out research and development activities on
capital account by the company.
Accounting Standard 26 on Intangible Assets states that, "the financial statements should disclose the aggregate
amount of research and development expenditure recognised as an expense during the period".
The particulars required by the Companies (Disclosure of Particulars in the Report of Board Of Directors) rules
1988 require the Directors Report to disclose the total amount of expenditure incurred for research and development
during the year segregated into capital and current expenditure.
The information is obtained from the Director’s report but where a company does not provide the amounts in the
Director’s report but mentions the same under the Notes to Accounts, CMIE captures the information from the
Notes to Accounts of the Annual Report.

April 15, 2019 ProwessIQ

R ESEARCH & DEVELOPMENT EXPENSES - CURRENT ACCOUNT 2351

Table : Annual Financial Statements (IND-AS)

Indicator : Research & development expenses - current account
Field : rnd_exp_curr_ac
Data Type : Number
Unit : Currency
Description:
This data field stores the expenses allocated and incurred for carrying out research and development activities on
current account by the company.
Accounting Standard 26 on Intangible Assets states that, "the financial statements should disclose the aggregate
amount of research and development expenditure recognised as an expense during the period".
The particulars required by the Companies (Disclosure of Particulars in the Report of Board Of Directors) rules
1988 require the Directors Report to disclose the total amount of expenditure incurred for research and development
during the year segregated into capital and current expenditure.
The information is obtained from the Director’s report but where a company does not provide the amounts in the
Director’s report but mentions the same under the Notes to Accounts, CMIE captures the information from the
Notes to Accounts of the Annual Report.
The allocation of the costs of research and development activities to accounting periods is determined by their
relationship to the expected future benefits to be derived from these activities. In most cases there is little, if
any, direct relationship between the amount of current research and development costs and future benefits because
the amount of such benefits, and the periods over which they will be received, are too uncertain. Research and
development costs are thus charged as an expense in the period in which they are incurred.

ProwessIQ April 15, 2019

2352 N ET CASH FLOW FROM OPERATING ACTIVITIES ( INDIRECT METHOD )

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash flow from operating activities (indirect method)
Field : cf_net_frm_op_activity
Data Type : Number
Unit : Currency Annualised
Description:
Cash flow from operating activities is the cash generated from the main or primary business activities of a company
during an accounting period.
A company can present the cash flow statement under the direct or indirect method of presentation. This data field
reports the amount of cash flow generated from operating activities, which is calculated, using the indirect method.
Under indirect method, the net profit or loss before tax and extraordinary items is used to calculate the amount of
net cash flow generated from operating activities. The indirect method adjusts net income for items that did not
affect cash flow from operating activities during the year.
Since income statement is prepared on an accrual basis, revenue is recognised when earned and not when received.
Hence, net income does not represent the net cash flow from operating activities. To arrive at net cash flow from
operating activities, it is necessary to adjust net income for those items which affect it although no actual cash has
been paid or received against them.
To compute net cash flows from operating activities, non-cash charges in the income statement are added back to
net income, and non-cash incomes are deducted. Since we want cash flows only from the main business activity,
all non-operating incomes and gains are also deducted and all non-operating expenses and losses are added to net
income. Further, cash inflow / outflow on account of changes in the working capital of the company are included.
When accounts receivable increase during the year, revenues on accrual basis are higher than on cash basis because
goods sold on credit are reported as revenues. In other words, credit sales for the period led to increase in revenues,
but not all of these revenues resulted in an increase in cash. Some of the increase in revenues resulted in an increase
in accounts receivable. To convert net income to net cash flow from operating activities, the increase in accounts
receivable must be deducted from net income.
When accounts payable increase during the year, expenses on accrual basis are higher than on cash basis because
expenses are accounted for but payment has not taken place. To convert net income to net cash flow from operating
activities, the increase in accounts payable must be added back to net income.
Cash flows from operating activities are obtained, broadly, by the following method:
Net Profit before tax and extraordinary item
Add: Non-cash Expenses (Depreciation, Amortisation, Provisions made, write offs)
Less: Non-cash Incomes (provisions written back)
Add: Non-operating Expenses (Interest paid)
Less: Non-operating Incomes (Interest, dividend income)
Add: Non-operating Losses (Loss on Sale of Non-Current Assets, Foreign exchange losses)
Less: Non-operating Gains (Gain on Sale of Non-Current Assets, Foreign exchange gains)
Operating cash flow before working capital changes
Add:cash inflow due to decrease in current assets
Add: cash inflow due to increase in current liabilities
Less: cash outflow due to decrease in current liabilities

April 15, 2019 ProwessIQ

N ET CASH FLOW FROM OPERATING ACTIVITIES ( INDIRECT METHOD ) 2353

Less: cash outflow due to increase in current assets

Cash flow generated from operations
Less: cash outflow due to direct taxes paid
Net cash flow from operating activities

ProwessIQ April 15, 2019

2354 N ET PROFIT BEFORE TAX AND EXCEPTIONAL ITEMS

Table : Annual Financial Statements (IND-AS)

Indicator : Net profit before tax and exceptional items
Field : cf_net_pbt_extra_ordi_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports the net profit before deduction of taxes and before considering extraordinary and prior period
items.
The computation of cash flow using the indirect method begins with this data field. Non-cash and non-operating
incomes are deducted and non-cash and non-operating expenses are added back to net profit before tax and extra
ordinary items to arrive at net cash flow from operating activities. Further, cash inflow / outflow on account of
changes in working capital during the year are included. This is then adjusted for cash flows from investing and
financing activities to derive net cash inflow / outflow during the year.

April 15, 2019 ProwessIQ

N ET PROFIT BEFORE TAX AND EXCEPTIONAL ITEMS FROM DISCONTINUED OPERATIONS 2355

Table : Annual Financial Statements (IND-AS)

Indicator : Net profit before tax and exceptional items from discontinued operations
Field : cf_npbt_excep_discont_ops
Data Type : Number
Unit : Currency
Description:
This data field reports the net profit before deduction of taxes from discontinued operations.
An entity shall disclose the net cash flows attributable to the operating, investing and financing activities of dis-
continued operations. These disclosures may be presented either in the notes or in the financial statements. These
disclosures are not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be
classified as held for sale on acquisition.

ProwessIQ April 15, 2019

2356 A DJUSTMENTS FOR DEPRECIATION & AMORTISATION OF TANGIBLE / INTANGIBLE ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for depreciation & amortisation of tangible / intangible assets
Field : cf_adj_for_dep
Data Type : Number
Unit : Currency Annualised
Description:
The amount of depreciation and amortisation charged to the profit and loss account during the year is reported in
this data field. Depreciation and amortisation, being non-cash expenses, are added back to the value of net profit
before tax and extra ordinary items to derive the cash flow from operating activities.

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR IMPAIRMENT / ( REVERSAL OF IMPAIRMENT ) OF NON - FINANCIAL ASSETS 2357

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for impairment / (reversal of impairment) of non-financial assets
Field : cf_impairment
Data Type : Number
Unit : Currency Annualised
Description:
The amount of impairment loss on non-financial assets debited to profit and loss account and added back to net
profit before tax and exceptional / extra ordinary items is captured in this data-field.
Impairment loss on non-financial assets like PPE, intangible assets, biological assets other than bearer plants,
investment properties, non-current assets held for sale etc., added back under operating activities of cash flow
statement are captured in this data field.

ProwessIQ April 15, 2019

2358 A DJUSTMENTS FOR AMORTISATIONS & OTHER ASSETS WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for amortisations & other assets written off
Field : cf_adj_for_add_back_amort_w_off
Data Type : Number
Unit : Currency Annualised
Description:
Amortisations and write offs are added back to net profit before tax and extra ordinary items for deriving net cash
flow from operating activities using indirect method. These are added back as they are non-cash and non-operating
expenses.
Companies may report amortisation of premium on forward contracts, bad debts written off, inventory written off,
intangible assets written off. All such amortisations and write offs are captured in this data field.

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR GOODWILL WRITTEN OFF 2359

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for goodwill written off
Field : cf_adj_goodwill_woff
Data Type : Number
Unit : Currency
Description:
Goodwill written-off to profit and loss account is added back to net profit before tax and exceptional / extra ordinary
items to derive cash flow from operating activities using indirect method.
The amount of goodwill written off being a non-cash and non-operating expense is added back to net profit before
tax and exceptional / extra-ordinary items.

ProwessIQ April 15, 2019

2360 A DJUSTMENTS FOR TRADE RECEIVABLES WRITTEN OFF

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for trade receivables written off
Field : cf_adj_bad_trd_recv_woff
Data Type : Number
Unit : Currency
Description:
There might be instances wherein which a company might not be able to recover outstanding dues or a portion
thereof from its debtors due to reasons like the debtor going bankrupt, due to dispute pertaining to payment etc. In
such cases, the company choose to write off such an amount as a bad debt.
Writing off bad debts essentially results in reducing the balance outstanding against debtors and the booking of this
reduction as an expense/loss item in the profit & loss statement.
Bad trade receivables written off being a non-cash item is added back to net profit before tax and exceptional /
extra-ordinary items to derive net cash flows generated from operating activities by indirect method and the same
is captured under this data-field.

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR AMORTISATION / WRITE OFF OF OTHER ASSETS 2361

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for amortisation/write off of other assets
Field : cf_adj_assets_other_than_goodwill
Data Type : Number
Unit : Currency
Description:
This data-field captures the assets other than goodwill & trade receivables written off to profit and loss account and
added back to net profit before tax and exceptional / extra-ordinary expenses to derive net cash flow from operating
activities.
Write-off of assts being non-cash expenses are added back to net profit before tax and exceptional / extra-ordinary
expenses.

ProwessIQ April 15, 2019

2362 A DJUSTMENTS DUE TO OTHER PROVISIONS & IMPAIRMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to other provisions & impairments
Field : cf_adj_for_oth_provisional_adj
Data Type : Number
Unit : Currency Annualised
Description:
Provisions are non-cash expenditure that do not result in cash outflow for the enterprise. Provisions may be created
for bad and doubtful debts and advances, diminution in value of Investments etc. Such provisions are added back to
the net profit before tax and extra ordinary items for the computation of cash flow from operating activities, using
the indirect method.

April 15, 2019 ProwessIQ

A DJUSTMENT FOR IMPAIRMENT OF / PROVN FOR FINANCIAL INSTRUMENTS 2363

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment for impairment of / provn for financial instruments
Field : cf_adj_impair_fin_assets
Data Type : Number
Unit : Currency
Description:
The impairment loss on financial instruments / investments (other than trade receivables) debited to profit & loss
account and added back to net profit before tax and exceptional / extra - ordinary items to derive net cash flow from
operating activities is captured under this data-field.
A financial instrument is defined as any contract that gives rise to a financial asset of one entity and a financial
liability or equity instrument of another entity.
Impairment loss on financial instruments / investments like investment in equity and prefernce share, issued debt,
investment in securities like bonds etc. added back under operating activities of cash flow statement are captured
under this data-field.

ProwessIQ April 15, 2019

2364 A DJUSTMENTS FOR ALLOWANCE / IMPAIRMENT OF INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for allowance / impairment of inventories
Field : cf_adj_allow_impair_inventories
Data Type : Number
Unit : Currency
Description:
As per AS-2 & Ind AS-2 on ’Inventories’, inventories should be valued at lower of cost or net realisable value.
Inventories are written down / impaired to net realisable value when its carrying amount/cost is more than its net
realisable value.
Impairment of inventories being non-cash expense is addded back to net profit before tax and exceptional / extra-
ordinary items to derive net cash flows from operating activities and it is captured under this data-field.

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR ALLOWANCE / IMPAIRMENT OF TRADE RECEIVABLES 2365

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for allowance / impairment of trade receivables
Field : cf_adj_trade_rece
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2366 A DJUSTMENTS DUE TO PROVISION OR LIABILITIES WRITTEN BACK

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to provision or liabilities written back
Field : cf_adj_for_oth_prov_liab_w_back
Data Type : Number
Unit : Currency Annualised
Description:
Provisions or liabilities written back appear on the income side of the profit and loss account. Written back provi-
sions and liabilities are non-cash incomes and do not involve cash flow. They are therefore deducted from the net
profit before tax and extra ordinary items to arrive at net cash flow from operating activities, using indirect method.

April 15, 2019 ProwessIQ

A DJUSTMENT FOR ( REVERSAL OF IMPAIRMENT / PROVN ) OF FINANCIAL INSTRUMENTS 2367

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment for (reversal of impairment / provn) of financial instruments
Field : cf_adj_rev_impair_fin_assets
Data Type : Number
Unit : Currency
Description:
An impairment loss recognised in prior periods for an asset shall be reversed if, and only if, there has been a change
in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognised. If
this is the case, the carrying amount of the asset shall be increased to its recoverable amount. That increase is a
reversal of an impairment loss.
Reversal of an impairment loss on financial instrument/investment being a non-cash income is reduced from net
profit before tax and exceptional / extra-ordinary items to derive net cash flows from operating activities and it is
captured under this data-field.

ProwessIQ April 15, 2019

2368 A DJUSTMENTS FOR WRITE BACK OF ALLOWANCE / IMPAIRMENT OF INVENTORIES

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for write back of allowance / impairment of inventories
Field : cf_adj_allow_impair_inventories_wback
Data Type : Number
Unit : Currency
Description:
As per AS-2 & Ind AS-2 on ’Inventories’, inventories should be valued at lower of cost or net realisable value.
Inventories are written down / impaired to net realisable value when its carrying amount is more than its net
realisable value. Such a write down / impirment loss may be reversed in subsequent years if it is required.
Write back of allowance / impairment of inventories being a non-cash income is reduced from net profit before tax
and exceptional / extra-ordinary items under operating activities of cash flow statement and the same reduction is
captured under this data-field.

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR WRITE BACK OF ALLOWANCE / IMPAIRMENT OF TRADE RECEIVABLES 2369

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for write back of allowance / impairment of trade receivables
Field : cf_adj_trade_rece_wback
Data Type : Number
Unit : Currency
Description:
During any given year, a company may anticipate dues from certain debtors to be irrecoverable. Consequently, they
might make a provision for the same, i.e. a provision for bad debts. In subsequent years, however, there might be a
possibility of debtors hitherto considered bad clearing their dues. In such a case, that portion of the provision made
to the extent of amount realised is written back to the profit and loss account. Effectively, the excess provision
created in the past is reduced.
Write back of allowance / impairment of trade receivables being a non-cash income is reduced from net profit
before tax and exceptional / extra-ordinary items under the operating activities of cash flow statement and the same
is captured under this data-field.

ProwessIQ April 15, 2019

2370 A DJUSTMENTS DUE TO ( PROFIT ) / LOSS ON DISPOSAL OF NON - FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) / loss on disposal of non-financial assets
Field : cf_adj_for_profit_sale_ppe_intng
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENTS DUE TO ( PROFIT ) / LOSS ON DISPOSAL OF ASSETS CLASSIFIED AS HELD FOR SALE /
DISCONTINUED OPERATIONS 2371

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) / loss on disposal of assets classified as held for sale /
discontinued operations
Field : cf_adj_gain_loss_disp_ast_hfs
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2372 A DJUSTMENTS DUE TO ( PROFIT ) OR LOSS ON SALE OF INVESTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) or loss on sale of investments
Field : cf_adj_for_profit_sale_invest
Data Type : Number
Unit : Currency Annualised
Description:
Profit earned on sale of investments is the surplus of sale proceeds over the book value of investments. This is
not an operating income. It is therefore reduced from the net profit before tax and extra ordinary items for the
computation of net cash flow from operating activities, using the indirect method. Likewise, loss suffered on sale
of investments is added back to net profit before tax and extra ordinary items.

April 15, 2019 ProwessIQ

A DJUSTMENTS DUE TO ( PROFIT ) / LOSS ON DISPOSAL / DILUTION OF SUBSIDIARIES / ASSOCIATES / JOINTLY
CONTROLLED ENTITIES 2373

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) / loss on disposal/ dilution of subsidiaries / associates /
jointly controlled entities
Field : cf_chg_disp_subs_assoc_jce
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2374
A DJUSTMENTS DUE TO ( PROFIT ) / LOSS ON DISPOSAL OF INVESTMENT PROPERTIES ( INCL HELD FOR SALE )

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) / loss on disposal of investment properties (incl held
for sale)
Field : cf_adj_pl_properties_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENTS DUE TO ( PROFIT ) / LOSS ON SALE / SETTLEMENT OF FINANCIAL INSTRUMENTS AND OTHER
INVESTMENTS 2375

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to (profit) / loss on sale / settlement of financial instruments and
other investments
Field : cf_adj_pro_loss_fin_ast_sale
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2376 A DJUSTMENTS FOR ( INCREASE ) / DECREASE IN FAIR VALUE OF NON - FINANCIAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for (increase) / decrease in fair value of non-financial assets
Field : cf_chg_fv_ppe_intang_ast
Data Type : Number
Unit : Currency Annualised

April 15, 2019 ProwessIQ

A DJUSTMENTS DUE TO FOREIGN EXCHANGE ( GAIN ) OR LOSS 2377

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to foreign exchange (gain) or loss
Field : cf_adj_for_forex_gain_loss
Data Type : Number
Unit : Currency Annualised
Description:
Companies that enter into transactions involving foreign currency (like overseas borrowings, imports, exports)
normally incur losses or gains due to exchange rate fluctuations. The net loss or gain is charged as an expense or
income in the profit and loss account. These are non-operating gains and losses.
Foreign exchange losses are thus added back and foreign exchange gains are reduced from the net profit before tax
and extra ordinary items for computing the cash flow from operating activities, using the indirect method.

ProwessIQ April 15, 2019

2378 A DJUSTMENTS FOR FAIR VALUE ( GAIN ) / LOSS ON FVTPL FINANCIAL INSTRUMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for fair value (gain) / loss on FVTPL financial instruments
Field : cf_chg_fv_fvtpl_fin_instrument
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR FAIR VALUE ( GAIN ) / LOSS ON DERIVATIVE FINANCIAL INSTRUMENTS 2379

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for fair value (gain) / loss on derivative financial instruments
Field : cf_chg_fv_fvtpl_deriv_fin_instrument
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2380 A DJUSTMENTS FOR FAIR VALUE ( GAIN ) / LOSS ON NON - DERIVATIVE FINANCIAL INSTRUMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for fair value (gain) / loss on non-derivative financial instruments
Field : cf_chg_fv_fvtpl_non_deriv_fin_instrument
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR FINANCE COST 2381

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for finance cost
Field : cf_adj_for_int_payable
Data Type : Number
Unit : Currency Annualised
Description:
The amount of interest expenses which has been charged to the income statement is reported in this data field.
Interest paid and payable is a non-operating expense, hence, it is added back to the net profit before tax and extra
ordinary items to derive the cash flow from operating activities.

ProwessIQ April 15, 2019

2382 A DJUSTMENTS FOR INTEREST INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for interest income
Field : cf_adj_for_int_inc
Data Type : Number
Unit : Currency Annualised
Description:
Interest is the income earned on an investment. Interest income is not an income from operating activities for a
non-finance company. It is an income from investing activities, which are separately disclosed in the cash flow
statement. Thus, interest income is deducted from the net profit before tax and extraordinary items to compute cash
flow from operating activities using indirect method.
Sometimes, the company may report the interest and dividend income together, in such cases where separate
amounts are not available, the combined amount is reported in this data field, provided the company uses ‘interest’
as the first term in the combined description (such as interest / dividend received).

April 15, 2019 ProwessIQ

A DJUSTMENTS FOR DIVIDEND INCOME 2383

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for dividend income
Field : cf_adj_for_div_inc
Data Type : Number
Unit : Currency Annualised
Description:
Dividend income is earned from investments made in the equity of other companies. It is not income generated
from operating activity for a non-finance company. Only in the case of a financial enterprise, dividend income is
considered as cash inflow from operating activity. In all companies other than financial companies, dividend earned
is deducted from net profit before tax and extra ordinary item to arrive at the cash flow from operating activities.
Sometimes, the company may report the dividend and interest income together, in such cases where separate
amounts are not available, the combined amount is reported in this data field, provided, the company uses ’dividend’
as the first term in the combined description (such as dividend / interest received).

ProwessIQ April 15, 2019

2384 FAIR VALUE ADJUSTMENTS OF CONTINGENT CONSIDERATION

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value adjustments of contingent consideration
Field : cf_adj_fv_contingent_consideration
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

S HARE - BASED EMPLOYEE COMPENSATION 2385

Table : Annual Financial Statements (IND-AS)

Indicator : Share-based employee compensation
Field : cf_exp_esop
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the amount of expenses incurred by a company on employee stock option scheme. The
amount is added back to net profit before tax and extra ordinary items to derive net cash flow from operating
activities, using the indirect method. The amount is added back as it is a non-operating expense.

ProwessIQ April 15, 2019

2386 A DJUSTMENTS FOR AMORTISATION OF GOVERNMENT GRANT

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for amortisation of government grant
Field : cf_adj_govt_grant
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

A DJUSTMENT FOR SHARE OF ( PROFIT ) / LOSS OF ASSOCIATES / JOINT VENTURE 2387

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustment for share of (profit) / loss of associates / joint venture
Field : cf_adj_sh_pl_assoc_cos_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2388 A DJUSTMENTS DUE TO MINORITY INTEREST INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to minority interest income
Field : cf_minority_int_inc
Data Type : Number
Unit : Currency Annualised
Description:
This data field is applicable only in case of consolidated cash flow statement of a company. The amount of minority
interest share which was adjusted in the consolidated profit and loss statement, to derive the net profit of the parent,
is reversed in the consolidated cash flow statement to arrive at the operating cash flow before working capital
changes.
Where the consolidated cash flow statement is prepared, using the profit arrived before adjustment for minority
interest, no reversal or adjustment is required and hence in such cases, no amount is reported in this data field.

April 15, 2019 ProwessIQ

A DJUSTMENTS DUE TO PROVN FOR CONTINGENCIES ( BANKS OR FIS ) 2389

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments due to provn for contingencies (banks or fis)
Field : cf_adj_for_prov_contingencies
Data Type : Number
Unit : Currency Annualised
Description:
Making provision for contigencies does not result in any cash outflow for the enterprise. It is a provision made by
a company during the year to meet certain liabilities that may arise. Under the the indirect method of calculating
cash flow, this item is added back to the net profit before tax for computing the cash flow from operating activities.

ProwessIQ April 15, 2019

2390 A DJUSTMENTS FOR OTHER NON OPERATING / NON CASH EXPENSES OR INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Adjustments for other non operating / non cash expenses or income
Field : cf_oth_non_cash_non_op_inc_exp_adj
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

O PERATING CASH FLOW BEFORE WORKING CAPITAL CHANGES 2391

Table : Annual Financial Statements (IND-AS)

Indicator : Operating cash flow before working capital changes
Field : op_cf_before_working_cap_chg
Data Type : Number
Unit : Currency
Description:
This data field reports the value of operating cash flow arrived at after adjusting the ‘net profit before tax and extra
ordinary items’ for all non-cash, non-operating expenses and incomes but before adjusting cash inflow /outflow
due to working capital changes.
Cash flow from operating activities is always adjusted for changes in working capital. When working capital in-
creases, cash gets tied up. Thus, an increase in working capital is considered as an outflow of cash while calculating
net cash from operating activities.
Similarly, whenever there is a decrease in working capital, cash gets released. Thus, a decrease in working capital
is considered as inflow of cash while calculating net cash from operating activities.

ProwessIQ April 15, 2019

2392 C ASH INFLOW OR ( OUTFLOW ) DUE TO DECREASE OR ( INCREASE ) IN TRADE & OTHER RECEIVABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to decrease or (increase) in trade & other receivables
Field : cf_chg_in_trade_oth_recv
Data Type : Number
Unit : Currency Annualised
Description:
Trade & other receivables form a part of the current assets of a company. Whenever there is a decrease in trade
& other receivables during an accounting period, there is a corresponding increase in cash inflow as receivables
are converted into cash. Thus, the amount of decrease in trade & other receivables is added to operating cash flow
before working capital changes to derive net cash flow from operating activities.
Similarly, an increase in the value of trade & other receivables is deducted from operating cash flow before working
capital changes. This is because when receivables increase during an accounting period, the cash gets tied up, which
is considered as an outflow of cash.

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO DECREASE OR ( INCREASE ) IN INVENTORIES 2393

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to decrease or (increase) in inventories
Field : cf_chg_in_invent
Data Type : Number
Unit : Currency Annualised
Description:
Inventories form a part of the current assets of a company. Whenever there is a decrease in inventories during an
accounting period, there is a corresponding increase in cash inflow as inventories are converted into cash. Thus,
the amount of decrease in inventories is added to ‘operating cash flow before working capital changes’ to derive
net cash flow from operating activities.
Similarly, an increase in the value of trade & other receivables is deducted from ‘operating cash flow before working
capital changes’. This is because when inventories increase during an accounting period, the cash gets tied up,
which is considered as an outflow of cash.

ProwessIQ April 15, 2019

2394 C ASH INFLOW OR ( OUTFLOW ) DUE TO INCREASE OR ( DECREASE ) IN TRADE & OTHER PAYABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to increase or (decrease) in trade & other payables
Field : cf_chg_in_trade_oth_payable
Data Type : Number
Unit : Currency Annualised
Description:
Trade & other payables form a part of the current liabilities of a company. Whenever there is an increase in trade &
other payables during an accounting period, the cash which would have been used to pay the liabilities remains in
the business. Thus, a rise in payables is considered as an inflow of cash. The amount of increase in trade & other
payables is added to ‘operating cash flow before working capital changes’ to derive net cash flow from operating
activities.
Similarly, a decrease in the value of trade & other payables is deducted from ‘operating cash flow before working
capital changes’. This is because when payables decrease during an accounting period, there is outflow of cash to
pay the liabilities.

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO INCREASE OR ( DECREASE ) IN D EPOSITS ( BANKS OR FIS ) 2395

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to increase or (decrease) in Deposits (banks or fis)
Field : cf_deposits
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports cash inflow / outflow resulting from increase / decrease in the deposits received by banks
and financial institutions. In case of an increase in the deposits, there is increase in cash flow. Hence, the value of
increase in the deposit level is added to the value of cash flow before working capital changes. In case of decrease
in deposits the value is reduced from cash flow before working capital changes to obtain "cash generated from
operations".

ProwessIQ April 15, 2019

2396 C ASH INFLOW OR ( OUTFLOW ) DUE TO DECREASE OR ( INCREASE ) IN A DVANCES ( BANKS OR FIS )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to decrease or (increase) in Advances (banks or fis)
Field : cf_adv
Data Type : Number
Unit : Currency Annualised
Description:
This data field reports cash inflow / outflow resulting from increase / decrease in the advances given by banks and
financial institutions. An increase in the advances would result in to cash outflows while a decrease in the advances
would lead to cash inflows. In case of an increase in the advances given by the banks, the value is reduced from the
cash flow before working capital changes and in case of decrease the value is added to cash flow before working
capital changes to obtain "cash generated from operations".

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO INVESTMENTS ( BANKS OR FIS ) 2397

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to investments (banks or fis)
Field : cf_changes_investments
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures cash receipts from the sale of investments prior to their maturity and the proceeds realised
after the maturity of investments of banks & financial institutions. Cash receipts from the outright sale or proceeds
from maturities of shares, warrants or debt instruments of other enterprises except subsidiary & associates are
included in this data field.

ProwessIQ April 15, 2019

2398 C ASH INFLOW OR ( OUTFLOW ) DUE TO BORROWINGS ( BANKS OR FIS )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to borrowings (banks or fis)
Field : cf_changes_borrowings
Data Type : Number
Unit : Currency Annualised
Description:
Advances forms a part of the working capital of a banking or financial institution.Whenever there is a increase in
advances during an accounting period, there is a corresponding decrease in cash similarly repayment of advances
by the borrowers results in corresponding increase in cash.
This data field stores cash inflow or outflow due to borrowings by banking or financial institution.

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO OTHERS 2399

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to others
Field : cf_oth
Data Type : Number
Unit : Currency Annualised
Description:
The change in the balance at the end of the current year, over the previous year, in respect of any other current
asset or liability, which cannot be classified as trade receivables, inventory, trade payable, deposits and advances is
reported in this data field.

ProwessIQ April 15, 2019

2400 C ASH INFLOW OR ( OUTFLOW ) FROM OPERATING ACTIVITIES OF DISCONTINUED OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) from operating activities of discontinued operations
Field : cf_operating_act_discont_ops
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH FLOW BEFORE TAXES GENERATED FROM OPERATIONS 2401

Table : Annual Financial Statements (IND-AS)

Indicator : Cash flow before taxes generated from operations
Field : cf_generated_frm_op
Data Type : Number
Unit : Currency Annualised
Description:
Cash generated from operations is derived after making adjustments to operating cash flow before working capital
changes for inflow / outflow of cash due to changes in trade and other receivables, inventories, trade payables and
other current assets or current liabilities.

ProwessIQ April 15, 2019

2402 C ASH ( OUTFLOW ) / INFLOW DUE TO DIRECT TAXES ( PAID ) / REFUND

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) / inflow due to direct taxes (paid) / refund
Field : cf_direct_taxes_paid
Data Type : Number
Unit : Currency Annualised
Description:
Cash outflow due to direct tax payments, such as payment of corproate tax, wealth tax and any other direct taxes,
including those pertaining to prior years, that have been paid during the year are reported in this field.

April 15, 2019 ProwessIQ

C ASH FLOW BEFORE EXCEPTIONAL ITEMS 2403

Table : Annual Financial Statements (IND-AS)

Indicator : Cash flow before exceptional items
Field : cf_before_extra_ordi_items
Data Type : Number
Unit : Currency Annualised
Description:
The balance figure that is derived after deducting direct taxes paid from the cash flow generated from operations is
called ‘cash flow before extra-ordinary items’.
No adjustments are done for extra ordinary items while calculating cash flow generated from operations. Cash
flow from operations is calculated by adjusting the net profit before tax and extra ordinary items for all non-cash,
non-operating expenses and incomes and for the changes in working capital of the company during the accounting
period.
Since no adjustments are done for extra ordinary items, this data field is called cash flow before extra ordinary
items.

ProwessIQ April 15, 2019

2404 C ASH INFLOW OR ( OUTFLOW ) FROM EXCEPTIONAL ITEMS ( NOT COVERED ABOVE )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) from exceptional items (not covered above)
Field : cf_extra_ordi_items
Data Type : Number
Unit : Currency Annualised
Description:
Cash flow generated from operations reduced by tax payments is adjusted for extraordinary items, prior period
items and changes in accounting polices to arrive at the net cash flow from operating activities. Such extraordinary,
prior period items may result in a cash inflow or outflow and are accordingly added to or reduced from the amount
of cash flow before extraordinary items.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO MISCELLANEOUS EXPENDITURE 2405

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to miscellaneous expenditure
Field : cf_misc_exp
Data Type : Number
Unit : Currency Annualised
Description:
Expenses that are revenue in nature but the benefit derived by the company from such expenses is expected to
accrue not only in the year in which these expenses are incurred but also in the subsequent years are charged to the
profit & loss account over the period in which the benefit will accrue to the company.
The amount that will be deferred to the profit & loss account of subsequent years is reported as miscellaneous
expenditure to be written off in the balance sheet. These miscellaneous expenditures like preliminary expenses,
pre-operative expenses, capital issue expenses, VRS expenses and others that are to be written off, are reported in
this data field and reduced from cash flow from operations as cash outflow has already taken palce during the year.

ProwessIQ April 15, 2019

2406 N ET CASH INFLOW OR ( OUTFLOW ) FROM INVESTING ACTIVITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow or (outflow) from investing activities
Field : net_cf_investing_activities
Data Type : Number
Unit : Currency
Description:
Cash flows from investing activities is that section of a company’s cash flow statements that deals with cash flows
pertaining to the acquisition and disposal of long term investments like properties, plants, investments in sub-
sidiaries, etc. It gives information about whether the company is acquiring resources that will help in increasing
revenues and profits in the future, or whether it is raising finance by disposing assets that it already owns. It also
includes cash flows arising from the lending of money and receipt of repayment thereof (except in the case of
banks, where such activities are technically part of their operations).
This data field captures the net cash inflow or outflow resulting from investing activities, which represents the
net change in an entity’s cash position as a result of investments in capital assets, financial markets and operating
subsidies.
Net cash flows from investing activities reports the aggregate change in a company’s cash position resulting from
purchase or sale of investments, incomes on investments, payments related to mergers and acquisitions, payments
for loans and advances given or received and changes resulting from purchase and sale of capital assets such as
land, building, plant and equipment. It is a calculated data field and is derived as follows:
1. Add: Cash inflow due to sale of fixed assets
2. Add: Cash inflow due to decrease in capital work in progress
3. Add: Cash inflow due to acquisition or merger
4. Add:: Cash inflow due to sale of investments
5. Add: Cash inflow due to profit on redemption of shares/debentures
6. Add: Cash inflow due to realisations from subsidiaries or group companies
7. Add: Cash inflow due to realisations from other companies
8. Add: Cash inflow due to interest received
9. Add: Cash flow due to dividend received
10. Add: Cash flow due to other income
11. Less: Cash outflow due to purchase of fixed assets
12. Less: Cash outflow due to increase in capital work in progress
13. Less: Cash outflow due to acquisition or merger
14. Less: Cash outflow due to purchase of investments
15. Less: Cash outflow due to loss on redemption of shares/debentures
16. Less: Cash outflow due to loans given to subsidiaries or group companies
17. Less: Cash outflow due to loans given to other companies

April 15, 2019 ProwessIQ

N ET CASH INFLOW OR ( OUTFLOW ) FROM INVESTING ACTIVITIES 2407

18. Less: Cash outflow due to other disbursements

ProwessIQ April 15, 2019

2408 C ASH ( OUTFLOW ) DUE TO PURCHASE OF PPE & BIOLOGICAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of PPE & biological assets
Field : cf_purchase_ppe
Data Type : Number
Unit : Currency Annualised

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO PURCHASE OF I NTANGIBLE ASSETS 2409

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of Intangible assets
Field : cf_purchase_intng_assets
Data Type : Number
Unit : Currency Annualised

ProwessIQ April 15, 2019

2410 C ASH INFLOW DUE TO DISPOSAL OF PPE & BIOLOGICAL ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to disposal of PPE & biological assets
Field : cf_sale_ppe
Data Type : Number
Unit : Currency Annualised

April 15, 2019 ProwessIQ

C ASH INFLOW DUE TO SALE OF INTANGIBLE ASSETS 2411

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to sale of intangible assets
Field : cf_sale_intng_assets
Data Type : Number
Unit : Currency Annualised

ProwessIQ April 15, 2019

2412 C ASH INFLOW DUE TO DISPOSAL OF ASSETS CLASSIFIED AS HELD FOR SALE

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to disposal of assets classified as held for sale
Field : cf_due_to_disposal_assets_held_for_sale
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO DECREASE OR ( INCREASE ) IN CAPITAL WIP 2413

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to decrease or (increase) in capital wip
Field : cf_chg_in_cap_wip
Data Type : Number
Unit : Currency Annualised
Description:
This data field covers all of a company’s cash flows effected by a change in its capital work in progress (WIP).
Cash outflows include payments made with respect to capital assets under construction. Sometimes, companies
also report cash inflows due to decrease in capital work in progress. This could include proceeds from sale of
capital work in progress, or from sale of scrap. All such cash flows arising from movement in capital WIP are
reported under this data field.

ProwessIQ April 15, 2019

2414
C ASH INFLOW OR ( OUTFLOW ) DUE TO ACQUISITION OR MERGER OR HIVING OFF OF COMPANIES OR UNITS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to acquisition or merger or hiving off of companies
or units
Field : cf_acquisition_merger_hiving
Data Type : Number
Unit : Currency Annualised
Description:
As per Accounting Standard - 3 on Cash Flow Statement, the aggregate cash flows arising from acquisitions and
from disposals of subsidiaries or other business units should be presented separately and classified as investing
activities. An enterprise should disclose, in aggregate, in respect of both acquisition and disposal of subsidiaries or
other business units during the accounting period, each of the following: the total purchase or disposal consideration
and the portion of the purchase or disposal consideration discharged by means of cash and cash equivalents.
The cash inflow / outflow that occurs on account of a company either acquiring or merging with another entity /
hiving off a division, etc. is reported in this data field.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO PURCHASE OF INVESTMENTS 2415

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of investments
Field : cf_purchase_of_invest
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures cash payments made towards the acquisition of investments. Cash payments to acquire
shares, warrants or debt instruments of other enterprises and interests in joint ventures (other than payments for
those instruments considered to be cash equivalents and those held for the purpose of dealing or for trading pur-
poses) are included in this.
This data field is an ’outflow’ item under the section ’Net cash inflow or (outflow) from investment activities’. This
section provides information about cash flows that are related to a company’s investment in/disposal of resources
that are used to generate revenues and returns.

ProwessIQ April 15, 2019

2416 C ASH ( OUTFLOW ) DUE TO PURCHASE OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of subsidiaries
Field : cf_due_to_disp_purch_subs
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO PURCHASE OF ASSOCIATED COMPANIES AND JV 2417

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of associated companies and JV
Field : cf_due_to_disp_purch_assoc_cos
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2418 C ASH ( OUTFLOW ) DUE TO PURCHASE OF INVESTMENT PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of investment properties
Field : cf_due_to_purch_invest_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO PURCHASE OF FINANCIAL INSTRUMENTS / OTHER INVESTMENTS 2419

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to purchase of financial instruments / other investments
Field : cf_due_to_purch_fin_instrument
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2420 C ASH ( OUTFLOW ) DUE TO DERIVATIVE CONTRACTS LIKE FUTURES , FORWARDS , OPTIONS AND SWAPS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to derivative contracts like futures, forwards, options and
swaps
Field : cf_due_to_purch_fut_forw_opt_swap
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW FROM SALE / MATURITY OF INVESTMENTS 2421

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from sale/maturity of investments
Field : cf_sale_of_invest
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures cash receipts from the sale of investments prior to their maturity and the proceeds realised
after the maturity of investments. Cash receipts from the outright sale or proceeds from maturities of shares,
warrants or debt instruments of other enterprises and interests in joint ventures (other than payments for those
instruments considered to be cash equivalents and those held for dealing or trading purposes) are included in this
field.
In most cases, companies might not report the profit/loss component of sales of investments. However, where such
a profit/loss on sale of investments is reported under cash flows from investment activity, CMIE adjusts the amount
of profit or loss with the sales value and reports the actual cash receipts from sale of investments in this data field.
This data field is an ’inflow’ item under the section ’Net cash inflow or (outflow) from investment activities’. This
section provides information about cash flows that are related to a company’s investment in/disposal of resources
that are used to generate revenues and returns.

ProwessIQ April 15, 2019

2422 C ASH INFLOW FROM DISPOSAL OF SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from disposal of subsidiaries
Field : cf_due_to_disp_subs
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW FROM DISPOSAL OF ASSOCIATED COMPANIES AND JV 2423

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from disposal of associated companies and JV
Field : cf_due_to_disp_assoc_jv
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2424 C ASH INFLOW FROM DISPOSAL OF INVESTMENT PROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from disposal of investment properties
Field : cf_due_to_disp_invest_prop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW FROM SALE / MATURITY OF FINANCIAL INSTRUMENTS / OTHER INVESTMENTS 2425

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from sale/maturity of financial instruments / other investments
Field : cf_due_to_sale_fin_instrument
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2426 C ASH INFLOW FROM DERIVATIVE CONTRACTS LIKE FUTURES , FORWARDS , OPTIONS AND SWAPS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow from derivative contracts like futures, forwards, options and swaps
Field : cf_due_to_sale_fut_forw_opt_swap
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO ADVANCES AND LOANS TO SUBS OR GROUP COMPANIES 2427

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to advances and loans to subs or group companies
Field : cf_loan_to_subsi_gp_cos
Data Type : Number
Unit : Currency Annualised
Description:
When a company gives loans to its subsidiary or group company then a cash outflow is reported under investment
activity and when the subsidiary repays the loan amount, a cash inflow under investment activity is reported. This
outflow or inflow is reported here.

ProwessIQ April 15, 2019

2428 C ASH INFLOW OR ( OUTFLOW ) DUE TO ADVANCES AND LOANS TO OTHERS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to advances and loans to others
Field : cf_loan_to_oth_cos
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures a company’s cash inflows and outflows pertaining to the giving out of loans to other
companies and the receipt of the repayment thereof. When a company gives loans to enterprises other than its
subsidiary or group company then it is reported in this data field. A cash outflow is reported when loan is granted;
and when the loan is repaid cash inflow is reported.
Cash flows from investing activities includes the acquisition and disposal of investments and long term assets,
and the lending of money and collection thereof. Hence, this field forms a part of net cash flows from investing
activities. Loans taken from others and borrowings repaid, however, fall under cash flows from financing activities.
Also, lending is a part of a bank’s business operations, and therefore, loans given and collected by banks are covered
in cash flows from operations.

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO ADVANCES AND LOANS TO RELATED PARTIES ( OTHER THAN GROUP
COS ) 2429

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to advances and loans to related parties (other than
group cos)
Field : cf_loan_to_indv_rel_party
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2430 C ASH INFLOW DUE TO INTEREST RECEIVED

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to interest received
Field : cf_int_recvd
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the cash inflow of a company arising from interest received on loans given, deposits made,
and on debentures & bonds. It features under the ’cash flow from investing activities’ section of the cash flow
statement.
This data field is largely relevant to companies other than those in the financial sector. This is because the pri-
mary business of financial companies is to raise and lend money, and therefore any expense or income emanating
therefrom would technically form part of ’cash flows from operating activities’. Therefore, this section will be rel-
evant to a finance company only when it expressly reports interest received as a part of ’cash inflow from investing
activities’.

April 15, 2019 ProwessIQ

C ASH INFLOW DUE TO DIVIDEND RECEIVED 2431

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to dividend received
Field : cf_div_recvd
Data Type : Number
Unit : Currency Annualised
Description:
This data field captures the cash inflow of a company arising from dividend received on investments in share capital
of other companies. It features under the ’cash flow from investing activities’ section of the cash flow statement.
This data field is largely relevant to companies other than those in the financial sector. This is because raising and
lending of funds, and earning of returns on investments are all part of the operations of a finance company, and
therefore any expense or income emanating therefrom would technically form part of ’cash flows from operating
activities’. Therefore, this section will be relevant to a finance company only when it expressly reports dividend
received as a part of ’cash inflow from investing activities’.

ProwessIQ April 15, 2019

2432 C ASH INFLOW DUE TO DIVIDEND RECEIVED FROM GROUP COMPANIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to dividend received from group companies
Field : cf_inflow_due_to_dividend_recvd_gp_cos
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) DUE TO BANK BALANCE NOT CONSIDERED AS CASH AND CASH
EQUIVALENT / RESTRICTED CASH 2433

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to bank balance not considered as cash and cash
equivalent/restricted cash
Field : cf_bank_bal_not_cons_cash_equi
Data Type : Number
Unit : Currency Annualised
Description:
Accounting Standard 3 (AS-3) issued by the Institute of Chartered Accountants of India (ICAI) defines cash and
cash equivalents as short term, highly liquid investments, that are readily convertible into known amounts of cash
and which are subject to an insignificant risk in terms of changes in value. Such investments should essentially be
held for the purpose of meeting short term cash commitments, and not as investments per se. Therefore, it is largely
investments that have a short maturity of three months or less from the date of acquisition that usually qualify as
cash equivalents.
Restricted cash refers to monies earmarked for specific purposes, and therefore can not be used by an entity for
its regular business operations. Some examples of restricted cash are refundable deposits, cash held in escrow
accounts, cash reserves held by companies to service their debt, cash set aside to secure loans, cash set aside to
purchase assets or make investments, etc.
This data field captures amounts reported by companies as net cash flows resulting from inflows or outflows due to
the investment or maturity/redemption of investments or deposits that qualify as cash equivalents or restricted cash.
This is distinct from cash flows from the sale or maturity proceeds of ordinary investments, for which a separate
data field already exists.

ProwessIQ April 15, 2019

2434 C ASH INFLOW OR ( OUTFLOW ) DUE TO DISBURSEMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to disbursements
Field : cf_disbursements
Data Type : Number
Unit : Currency Annualised
Description:
The cash outflow on account of disbursements made by companies (particularly in the case of banks and financial
institutions) is reported as a part of the investment activities in the cash flow statement. Such disbursements are
different from the loans and advances sanctioned by companies. The amount of cash disbursed during the year as
a part of the loans and advances sanctioned constitutes such disbursements. This is generally reported by financial
institutions and banks in particular as ’disbursements’ under Cash Flow from Investing Activities. The same amount
is reported against this data field.

April 15, 2019 ProwessIQ

C ASH INFLOW OR ( OUTFLOW ) FROM EXCEPTIONAL ITEMS OF INVESTING ACTIVITIES 2435

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) from exceptional items of investing activities
Field : cf_excep_investing
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2436 C ASH INFLOW DUE TO DISPOSAL OF DISCONTINUED OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to disposal of discontinued operations
Field : cf_inflow_due_to_sale_discont_operations
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW / ( OUTFLOW ) DUE TO INVESTMENT ACTIVITIES OF DISCONTINUED OPERATIONS 2437

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow / (outflow) due to investment activities of discontinued operations
Field : cf_invest_act_discont_ops
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2438 C ASH INFLOW OR ( OUTFLOW ) DUE TO MISCELLANEOUS INVESTING ACTIVITY

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) due to miscellaneous investing activity
Field : cf_misc_investing_act
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET CASH INFLOW OR ( OUTFLOW ) FROM FINANCING ACTIVITIES 2439

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow or (outflow) from financing activities
Field : net_cf_fin_activities
Data Type : Number
Unit : Currency
Description:
This section deals with cash flows pertaining to financing activities of a company. Cash inflows due to issue
of shares / debentures / share warrants, receipt of subsidy, borrowings by the company and cash outflow due to
buyback of capital, redemption of debentures and bonds, repayment of borrowings, payment of interest, dividend
and dividend tax is reported under this section.
This data field captures the net cash inflow or outflow resulting from financing activities, which represents the net
change in an entity’s cash position as a result of issue of shares, borrowings and repayment of loans, receipt of
subsidy, payment of interest, dividend, etc.
This is a calculated data field and is derived as follows:
1. Add: Cash inflow due to proceeds from share issues
2. Add: Cash inflow due to proceeds from issue of share warrants
3. Add: Cash inflow due cash subsidy
4. Add:: Cash inflow due to proceeds from total borrowings
5. Add: Cash inflow due to other cash receipts from financing activities
6. Less: Cash outflow due to redemption or buyback of capital
7. Less: Cash outflow due to refund of application money
8. Less: Cash outflow due to cash subsidy
9. Less: Cash outflow due to repayment of total borrowings
10. Less: Cash outflow due to issue expenses
11. Less: Cash outflow due to interest paid
12. Less: Cash outflow due to dividend paid
13. Less: Cash outflow due to dividend tax paid
14. Less: Cash outflow due to other payables from financing activities

ProwessIQ April 15, 2019

2440 C ASH INFLOW DUE TO PROCEEDS FROM SHARE ISSUES ( INCLUDING SHARE PREMIUM )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from share issues (including share premium)
Field : cf_proceeds_share_issue
Data Type : Number
Unit : Currency Annualised
Description:
The cash inflow generated when a company issues share capital is reported under this data field.

April 15, 2019 ProwessIQ

C ASH INFLOW DUE TO PROCEEDS FROM ISSUE OF EQUITY SHARES 2441

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from issue of equity shares
Field : cf_proceeds_frm_issue_of_shares_by_co
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2442 C ASH INFLOW DUE TO PROCEEDS FROM ISSUE OF PREFERENCE SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from issue of preference shares
Field : cf_due_to_issue_of_pref_shares
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW DUE TO PROCEEDS FROM ISSUE OF SHARES BY SUBSIDIARIES TO NON - CONTROLLING
SHAREHOLDERS 2443

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from issue of shares by subsidiaries to
non-controlling shareholders
Field : cf_due_to_prcd_frm_share_iss_subs_non_ctrlng_shld
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2444 C ASH INFLOW DUE TO PROCEEDS FROM ISSUE OF SHARE WARRANTS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from issue of share warrants
Field : cf_proceeds_share_warrants_issue
Data Type : Number
Unit : Currency Annualised
Description:
Cash inflow on account of proceeds from issue of share warrants by a company is reported in this data field.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO REDEMPTION OR BUYBACK OF CAPITAL ( INCLG . PURCHASE OF TREASURY
SHARES ) 2445

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to redemption or buyback of capital (inclg. purchase of
treasury shares)
Field : cf_redemp_buyback_cap
Data Type : Number
Unit : Currency Annualised
Description:
Redemption or buyback of shares is categorised as financing activity. The cash outflow resulting from redemption
or buyback of capital is reported in this data field.

ProwessIQ April 15, 2019

2446 C ASH ( OUTFLOW ) DUE TO REFUND OF APPLICATION MONEY ( SHARE / SHARE WARRANT )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to refund of application money(share/share warrant)
Field : cf_refund_appl_money_sh_warrants
Data Type : Number
Unit : Currency
Description:
This data field reports cash outflow due to refund of application money back to subscribers who were not alloted
shares / share warrants they applied for.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO ACQUISITION OF ADDITIONAL SHARES / INTEREST IN SUBSIDIARIES 2447

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to acquisition of additional shares/interest in subsidiaries
Field : cf_due_to_acq_of_addl_shares_interest_subs
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2448 C ASH INFLOW DUE TO SALE OF ADDITIONAL SHARES / INTEREST IN SUBSIDIARIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to sale of additional shares / interest in subsidiaries
Field : cf_due_to_sale_of_addl_shares_interest_subs
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW / ( OUTFLOW ) DUE TO CASH SUBSIDY 2449

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow / (outflow) due to cash subsidy
Field : cf_cash_subsidy
Data Type : Number
Unit : Currency Annualised
Description:
Subsidy is a financial aid given by the government. The amount of subsidy received in cash as a part of the direct
fiscal benefit is reported as a part of the cash flow from financing activities in the cash flow statement.

ProwessIQ April 15, 2019

2450 C ASH INFLOW DUE TO TOTAL BORROWINGS ( INCL . F INANCE LEASE OBLIGATIONS )

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to total borrowings (incl. Finance lease obligations)
Field : cf_borr
Data Type : Number
Unit : Currency Annualised
Description:
The cash inflow on account of resources raised by the company through borrowings is reported as a part of the
financing activities in the cash flow statement. This data field is the sum of cash inflow due to proceeds from long
term borrowings and cash inflow due to proceeds from short term borrowings.

April 15, 2019 ProwessIQ

C ASH INFLOW DUE TO PROCEEDS FROM LONG TERM BORROWINGS 2451

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from long term borrowings
Field : cf_lt_borr
Data Type : Number
Unit : Currency Annualised
Description:
Cash inflow from borrowings for long term is reported under this data field.

ProwessIQ April 15, 2019

2452 C ASH INFLOW DUE TO PROCEEDS FROM SHORT TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow due to proceeds from short term borrowings
Field : cf_st_borr
Data Type : Number
Unit : Currency Annualised
Description:
Cash inflow from borrowings for a short term is reported under this data field.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO REPAYMENT OF TOTAL BORROWINGS ( INCL . F INANCE LEASE OBLIGATIONS ) 2453

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to repayment of total borrowings (incl. Finance lease
obligations)
Field : cf_repay_borr
Data Type : Number
Unit : Currency Annualised
Description:
The cash outflow on account of repayment of borrowings by the company is captured in this data field. This data
field reports the sum of cash outflow due to repayment of long term borrowings and short term borrowings.

ProwessIQ April 15, 2019

2454 C ASH ( OUTFLOW ) DUE TO REPAYMENT OF LONG TERM BORROWINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to repayment of long term borrowings
Field : cf_repay_lt_liab
Data Type : Number
Unit : Currency Annualised
Description:
Cash outflow due to repayment of borrowings taken for the long term is reported under this data field. In case the
company reports “repayment of borrowings”, without specifying the tenure for which such loans have been raised,
then the same is reported against this data field.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO REPAYMENT OF SHORT TERM BORROWINGS 2455

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to repayment of short term borrowings
Field : cf_repay_st_liab
Data Type : Number
Unit : Currency Annualised
Description:
Cash outflow due to repayment of borrowings taken for short term is reported under this data field.

ProwessIQ April 15, 2019

2456 C ASH ( OUTFLOW ) DUE TO ISSUE EXPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to issue expenses
Field : cf_issue_exp
Data Type : Number
Unit : Currency Annualised
Description:
Expenses incurred at the time of issue of share capital, which are either charged directly to the profit and loss
account or transferred to the share premium account, are reported in this data field as a cash outflow under financing
activity.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO INTEREST PAID 2457

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to interest paid
Field : cf_int_paid
Data Type : Number
Unit : Currency Annualised
Description:
Interest is usually paid on borrowings raised by the company. Cash outflow due to interest paid during the year is
reported in this data field.

ProwessIQ April 15, 2019

2458 C ASH ( OUTFLOW ) DUE TO DIVIDEND PAID

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to dividend paid
Field : cf_div_paid
Data Type : Number
Unit : Currency Annualised
Description:
Dividends paid are classified as cash outflows under financing activities of the cash flow statement because they are
a cost on funds obtained in the form of share capital.

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO DIVIDEND PAID BY C OMPANY TO SHAREHOLDERS 2459

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to dividend paid by Company to shareholders
Field : cf_outflow_div_paid_to_shareholders
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2460 C ASH ( OUTFLOW ) DUE TO DIVIDEND PAID BY SUBSIDIARIES TO NON - CONTROLLING INTEREST

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to dividend paid by subsidiaries to non-controlling interest
Field : cf_outflow_div_paid_subs_to_shareholders
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH ( OUTFLOW ) DUE TO DIVIDEND TAX PAID 2461

Table : Annual Financial Statements (IND-AS)

Indicator : Cash (outflow) due to dividend tax paid
Field : cf_div_tax_paid
Data Type : Number
Unit : Currency Annualised
Description:
Companies paying dividend to shareholders are required to pay dividend tax as per Income Tax Act .The amount
of dividend tax paid during the year is reported against this data field and reduced from cash flow generated from
operations.
Companies generally include the tax paid on dividend under financing activities, in a cash flow statement. CMIE
does not include dividend tax as part of financing activity, instead it is treated as an operational expense like direct
taxes. Hence, like income tax, it is reduced from the cash generated from operations to arrive at the net cash from
operating activities before adjustments for extraordinary items.

ProwessIQ April 15, 2019

2462 C ASH INFLOW OR ( OUTFLOW ) FROM EXCEPTIONAL ITEMS OF FINANCING ACTIVITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow or (outflow) from exceptional items of financing activities
Field : cf_excep_financing
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

C ASH INFLOW / ( OUTFLOW ) DUE TO FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS 2463

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow / (outflow) due to financing activities of discontinued operations
Field : cf_fin_act_discont_ops
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2464 C ASH INFLOW ( OUTFLOW ) DUE TO MISCELLANEOUS FINANCING ACTIVITIES

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow (outflow) due to miscellaneous financing activities
Field : cf_misc_financing_act
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET CASH INFLOW OR ( OUTFLOW ) DUE TO NET INCREASE OR ( DECREASE ) IN CASH AND CASH EQUIVALENTS
2465

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow or (outflow) due to net increase or (decrease) in cash and cash
equivalents
Field : net_cash_flow
Data Type : Number
Unit : Currency
Description:
This is a calculated data field. It is an aggregate of the three fields i.e. cash flow from operating activities, cash flow
from investing activities and cash flow from financial activities. This value reflects the net increase or decrease in
cash and cash equivalents on account of these three activities during the year.

ProwessIQ April 15, 2019

2466 C ASH AND CASH EQUIVALENTS AS AT THE BEGINNING OF THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Cash and cash equivalents as at the beginning of the year
Field : cash_flow_opening_bal
Data Type : Number
Unit : Currency
Description:
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short term, highly liquid
investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk
of changes in value.
This data field captures the total value of a company’s cash and cash equivalents as at the beginning of any given
year. This value helps in the reconciliation of a company’s cash balances with its cash flow statement. The value
of net increase or decrease in cash and cash equivalents during the year, as dervied from the cash flow statement, is
added to the balance at the beginning of the year to dervie the closing balance of cash and cash equivalents as on
the balance sheet date.

April 15, 2019 ProwessIQ

C ASH INFLOW / ( OUTFLOW ) DUE TO ITEMS NOT CLASSIFIED AS ABOVE 2467

Table : Annual Financial Statements (IND-AS)

Indicator : Cash inflow / (outflow) due to items not classified as above
Field : cash_flow_adj_unclassified
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2468 E FFECTS OF CURRENCY TRANSLATION ON CASH AND CASH EQUIVALENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Effects of currency translation on cash and cash equivalents
Field : cf_effect_forex_diff
Data Type : Number
Unit : Currency
Description:
In case a company holds cash and cash equivalents in foreign currency at the beginning of the accounting period,
the value of such cash and cash equivalents is adjusted for the changes in exchange rate as on the date of the balance
sheet.
The amount of gain or loss due to movements in exchange rate is reported in this data field.

April 15, 2019 ProwessIQ

C ASH AND CASH EQUIVALENTS AS AT THE END OF THE YEAR 2469

Table : Annual Financial Statements (IND-AS)

Indicator : Cash and cash equivalents as at the end of the year
Field : cash_flow_closing_bal
Data Type : Number
Unit : Currency
Description:
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short term, highly liquid
investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk
of changes in value.
This data field captures the total value of a company’s cash and cash equivalents as at the end of any given account-
ing year. It facilitates the reconciliation of a company’s cash balances with its cash flow statement.

ProwessIQ April 15, 2019

2470 T OTAL FOREX EARNINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Total forex earnings
Field : forex_earnings
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report.
This data field captures the sum total of the earnings of a company in terms of foreign exchange. Companies are
required to give information of the transactions in Foreign Exchange as per the Format prescribed by Schedule VI
of the Companies Act, 1956. The information is categorised as per the data fields mentioned below:-
• Export of Goods
• Export of Services
• Forex earning - Dividend
• Forex earning - Interest
• Others
• Deemed Export

April 15, 2019 ProwessIQ

E XPORT OF GOODS ( FOB ) 2471

Table : Annual Financial Statements (IND-AS)

Indicator : Export of goods(fob)
Field : export_goods
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of the goods exported by a company as disclosed in its Annual Report.
As per Section 2 of the Customs Act, 1962, export of goods means any goods which are to be taken out of India to
a place outside India.
Companies generally report this value on F.O.B basis. F.O.B means Free on Board – when an exporter delivers
goods "free on board", he pays all charges involved in getting them actually aboard the ship. This only indicates
that the seller of goods will bear expenses and charges related to transportation upto a certain delivery point.
As per Part II - of the Schedule VI - Requirements to the Profit and Loss Account of The Companies Act, 1956,
all the companies involved in exporting goods and having earnings in foreign exchange are required to disclose the
information of the value of export of goods on F.O.B. basis.
The information related to such export of goods is available in the Schedule for Notes to Accounts in the Annual
Report. In many cases this information is available under the head earnings in foreign exchange, as additional
information pursuant to the Provisions of Part II of Schedule VI to The Companies Act,1956.

ProwessIQ April 15, 2019

2472 E XPORT OF SERVICES

Table : Annual Financial Statements (IND-AS)

Indicator : Export of services
Field : export_serv
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the earnings from the export of services as disclosed by the company in its Annual Report.
As per the Part II - Requirements as to the Profit and Loss Account of the Companies Act, 1956, all those compa-
nies which are involved in exporting services and have earnings in foreign exchange are required to disclose this
information.
Export of services means services which are provided to a customer outside India. Generally companies report
earnings from export of services under the nomenclatures, technical knowhow, service charges, royalty, profes-
sional and consultation fees, etc.
The information related to such export of services is available in the schedule for notes to accounts in the Annual
Report. In many cases company disclose this information under the head earnings in foreign exchange, as additional
information pursuant to the Provisions of Part II of Schedule VI to the Companies Act, 1956.

April 15, 2019 ProwessIQ

E XPORT OF CONSTRUCTION SERVICES 2473

Table : Annual Financial Statements (IND-AS)

Indicator : Export of construction services
Field : export_construction_serv
Data Type : Number
Unit : Currency Annualised

ProwessIQ April 15, 2019

2474 F OREX EARNING – DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Forex earning – dividend
Field : forex_earning_dividend
Data Type : Number
Unit : Currency Annualised
Description:
Companies receive dividend from investments made in share capital of foreign subsidiaries or companies. The
dividend amount is earned in foreign currency. Thus, this income is shown as income earned in foreign currency
by the company.
As per Part II to Schedule VI of The Companies Act, 1956, the companies have to disclose this as part of Notes
to Accounts. This information is generally reported by the company as a part of the Total Earnings in Foreign
Exchange, which is available as additional information disclosed in the Schedule VI of The Companies Act.
Sometimes, companies may report the interest and dividend income together, in such cases where separate amounts
are not available, the combined amount is reported under this data field, provided the company uses ‘dividend’ as
the first term in the combined description (such as forex earnings – dividend / interest).

April 15, 2019 ProwessIQ

F OREX EARNING – INTEREST 2475

Table : Annual Financial Statements (IND-AS)

Indicator : Forex earning – interest
Field : forex_earning_interest
Data Type : Number
Unit : Currency Annualised
Description:
The value of foreign exchange earned by a company in the form of interest is reported under this data field. Interest
is the income earned on the investment, other than share capital, made in foreign subsidiary or in any other foreign
company. It can also be earned on the funds given as loan to a foreign company.
Companies have to disclose this information as part of Notes to Accounts as per Part II to Schedule VI of The
Companies Act, 1956. This information is generally reported by the company as a part of the ‘Total Earnings in
Foreign Exchange’.
Where Companies combine the Interest and Dividend figure and report them together, CMIE reports the amount
under this data field, provided the company uses ‘interest’ as the first term in the combined description (such as
forex earnings - interest / dividend).

ProwessIQ April 15, 2019

2476 OTHER FOREX EARNINGS

Table : Annual Financial Statements (IND-AS)

Indicator : Other forex earnings
Field : oth_forex_earnings
Data Type : Number
Unit : Currency Annualised
Description:
The forex income earned apart from sale of goods / services, dividend / interest is reported against this data field
termed as Others. This is in the form of a residual data field, which reports receipts in foreign currency from sources
other than those for which we have specified fields.
As per Part II to Schedule VI of The Companies Act, 1956, companies have to disclose this as part of Notes to
Accounts under the head Earnings in Foreign Currency.

April 15, 2019 ProwessIQ

D EEMED EXPORT 2477

Table : Annual Financial Statements (IND-AS)

Indicator : Deemed export
Field : deemed_export
Data Type : Number
Unit : Currency Annualised
Description:
As per the Foreign Trade Policy (FTP), "Deemed Exports" refer to those export transactions in which the goods
supplied do not leave the country and the payment for such supplies is received either in Indian rupees or in free
foreign exchange. The goods are essentially manufactured in the country but do not cross the boundaries of the
country in which they are treated as exported although technically they are exported goods. They are thus termed
as Deemed Export.
This data field captures such value of deemed exports reported by a company in its Annual Report as part of its
disclosure of earnings in foreign exchange.
The payment for such deemed exports is received in the country exporting the goods. Deemed Exports are eligible
for benefits like Advance Licence for intermediate supply/deemed export, Deemed Exports Drawback or Refund
of Terminal Excise Duty in respect of manufacture and supply of goods qualifying under Deemed Exports.

ProwessIQ April 15, 2019

2478 T OTAL FOREX SPENDING

Table : Annual Financial Statements (IND-AS)

Indicator : Total forex spending
Field : forex_spending
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report. This information is categorized as per the subfields available and the total is reflected under this field, thus
indicating the total amount spent by the company in foreign exchange.
The following information is included under foreign exchange outgo:-
• import of raw materials
• import of stores & spares
• import of finished goods
• import of capital goods
• forex spending on interest
• forex spending on dividend
• forex spends on travelling
• forex spends on royalties and technical knowhow; and
• other forex spendings
Each of the aforementioned items are captured in separate data fields. This field captures the sum of all these
individual spending heads taken together.

April 15, 2019 ProwessIQ

I MPORT OF RAW MATERIALS ( CIF ) 2479

Table : Annual Financial Statements (IND-AS)

Indicator : Import of raw materials (cif)
Field : import_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
As per part II of schedule VI of The Companies Act, 1956, the statement of profit & loss should contain by way of
a note, the value of imports calculated on C.I.F basis by the company during the year in respect of – raw materials,
components and spare parts and capital goods. C.I.F value of goods means the cost of goods imported increased
by the value of carriage, insurance and freight.
Prowess reports the value of imported raw materials under this data field.

ProwessIQ April 15, 2019

2480 I MPORT OF STORES AND SPARES ( CIF )

Table : Annual Financial Statements (IND-AS)

Indicator : Import of stores and spares (cif)
Field : import_stores_spares
Data Type : Number
Unit : Currency Annualised
Description:
As per part II of schedule VI of The Companies Act, 1956, the statement of profit & loss should contain by way of
a note, the value of imports calculated on C.I.F basis by the company during the year in respect of – raw materials,
components and spare parts and capital goods. C.I.F value of goods means the cost of goods imported increased
by the value of carriage, insurance and freight.
Prowess reports the value of imported stores and spares under this data field.

April 15, 2019 ProwessIQ

I MPORT OF FINISHED GOODS ( CIF ) 2481

Table : Annual Financial Statements (IND-AS)

Indicator : Import of finished goods (cif)
Field : import_fg
Data Type : Number
Unit : Currency Annualised
Description:
As per Part II of Schedule VI of The Companies Act, 1956, the companies should report the information about the
C.I.F. value of finished goods imported as a part of Notes to Accounts. C.I.F. value of finished goods means the
cost of goods imported increased by the value of (Carriage, Insurance and Freight). Prowess reports the value of
finished goods imported by the company under this data field.

ProwessIQ April 15, 2019

2482 I MPORT OF CAPITAL GOODS ( CIF )

Table : Annual Financial Statements (IND-AS)

Indicator : Import of capital goods (cif)
Field : import_cap_goods
Data Type : Number
Unit : Currency Annualised
Description:
As per part II of schedule VI of The Companies Act, 1956, the statement of profit & loss should contain by way of
a note, the value of imports calculated on C.I.F basis by the company during the year in respect of – raw materials,
components and spare parts and capital goods. C.I.F value of goods means the cost of goods imported increased
by the value of carriage, insurance and freight.
This data field captures the value of capital goods imported by the company.
Capital goods refer to plant & machinery, furniture & fixtures, transport equipment, intangible assets and other
equipments or accessories required for production of goods either directly or indirectly or rendering services.

April 15, 2019 ProwessIQ

F OREX SPENDING – INTEREST 2483

Table : Annual Financial Statements (IND-AS)

Indicator : Forex spending – interest
Field : forex_spending_interest
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report. This information is categorized as per the subfields available and the total is reflected under this field, thus
indicating the total amount spent by the company in foreign exchange.
This data field captures the value of one of the foreign exchange spending items that are reported in keeping with
foreign exchange outgo disclose norms, namely a company’s forex spending on interest expenses.
Interest Expense is the cost of borrowing funds in the current period. It is shown as a financial expense item within
the income statement.
As per Part II to Schedule VI of The Companies Act, 1956, companies have to disclose the value of Interest charges
paid in Foreign Currency as part of its Notes to Accounts. This information is generally reported by a company as
a part of Total Expenditure in Foreign Currency provided in the Notes to Accounts as additional information.

ProwessIQ April 15, 2019

2484 F OREX SPENDING – DIVIDEND

Table : Annual Financial Statements (IND-AS)

Indicator : Forex spending – dividend
Field : forex_spending_div
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report.
This data field captures the value of one of the foreign exchange spending items that are reported in keeping with
foreign exchange outgo disclose norms, namely a company’s forex spending on dividend payments.
Dividend is the portion of a Corporate’s earnings which is paid to shareholders. Companies also pay dividend for
investments made by foreign subsidiaries or other companies. In cases where investments are made by foreign
parties, dividend is actually paid in foreign currency and is transferred to the investor’s account, if instructed so by
the investor.
As per Part II to Schedule VI of The Companies Act, 1956, companies have to disclose the amount of dividend
paid in foreign currency as part of Notes to Accounts.
This information is generally reported separately as ’dividends remitted by the company in foreign currency’. This
is provided as additional information in the Notes. It does not include dividend paid to non-resident recipients
which is not in foreign currency.

April 15, 2019 ProwessIQ

F OREX SPENDING – TRAVELLING 2485

Table : Annual Financial Statements (IND-AS)

Indicator : Forex spending – travelling
Field : forex_spending_travel
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report.
The aforementioned section requires companies to disclose the foreign currency spends on various expense heads.
This data field captures the value of one of the foreign exchange spends on travelling expenses, in particular. Such
values generally appear as a part of the total expenditure in foreign currency reported by a company under its Notes
to Accounts.

ProwessIQ April 15, 2019

2486 F OREX SPENDING ROYALTY / TECHNICAL KNOWHOW

Table : Annual Financial Statements (IND-AS)

Indicator : Forex spending royalty/ technical knowhow
Field : forex_spending_royalty
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report.
The aforementioned section requires companies to disclose the foreign currency spends on various expense heads.
This data field captures the value of one of the foreign exchange spends on royalty and technical know-how ex-
penses in particular. Such values generally appear as a part of the total expenditure in foreign currency reported by
a company under its Notes to Accounts.
Royalty is the payment made to an entity as compensation the use of its property, especially in terms of patents,
copyrighted works, franchises, or natural resources.i.e. it is the rental paid to the original owner of property
based upon a percentage of sales, profit or production. Royalty can involve literary works, inventions, and other
intellectual property, as well as mining leases and conveyances.
Technical knowhow fees is referred to as the amount paid by a company in order to acquire any technical informa-
tion or technology for manufacturing goods or for carrying on its business activity, from another company.
The value of expenditure incurred on royalty and technical know-how by a company, the payment for which has
been made in foreign currency is captured in this data-field. Companies report this as a part of the total expenditure
in foreign currency in its notes to accounts.

April 15, 2019 ProwessIQ

F OREX SPENDING OTHERS ( INCL PAYMENT FOR SERVICES ) 2487

Table : Annual Financial Statements (IND-AS)

Indicator : Forex spending others(incl payment for services)
Field : forex_spending_others
Data Type : Number
Unit : Currency Annualised
Description:
Section 217(1)(e) of the Companies Act, 1956, read with Companies (Disclosure of Particulars in the Report
of Board of Directors) Rules 1988, requires companies to disclose, among other things, their foreign exchange
earnings and outgo during a financial year. Such information is supposed to be attached to a company’s balance
sheet that out during the general meeting. Such information is usually presented as an annexure to the Directors
Report.
The aforementioned section requires companies to disclose the foreign currency spends on various expense heads.
Prowess already has separate fields to capture spendings on imports, interest & dividend payments, travelling ex-
penses and royalty/technical know-how expenses. This data field captures a company’s foreign currency spendings
on expenses other than those mentioned. Such information can be accessed from a company’s Notes to Accounts
on foreign currency earnings and outgo.
Payments made in foreign currency for expenses such as consultancy fees, commission, etc., are reported in this
data field.

ProwessIQ April 15, 2019

2488 R AW MATERIALS CONSUMED

Table : Annual Financial Statements (IND-AS)

Indicator : Raw materials consumed
Field : indigenous_imported_rawmat_total
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of raw materials consumed during an year by a company. This data field is the sum
of indigenous raw materials consumed and imported raw materials consumed.
As per Part II of Schedule VI of the Companies Act, 1956, it is mandatory for all manufacturing companies to
disclose information relating to raw materials, stores and spares and other materials consumed during a year and
the break-up of each of these into imported and indigenous materials.

April 15, 2019 ProwessIQ

I NDIGENOUS RAW MATERIALS CONSUMED 2489

Table : Annual Financial Statements (IND-AS)

Indicator : Indigenous raw materials consumed
Field : indigenous_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of indigenous raw materials consumed during an year by a company.
As per Part II of Schedule VI of the Companies Act, 1956, it is mandatory for all manufacturing companies to
disclose information relating to raw materials, stores and spares and other materials consumed during a year and
the break-up of each of these into imported and indigenous materials.

ProwessIQ April 15, 2019

2490 I MPORTED RAW MATERIALS CONSUMED

Table : Annual Financial Statements (IND-AS)

Indicator : Imported raw materials consumed
Field : imported_rawmat
Data Type : Number
Unit : Currency Annualised
Description:
This data field stores the value of imported raw materials consumed during an year by a company.
As per Part II of Schedule VI of the Companies Act, 1956, it is mandatory for all manufacturing companies to
disclose information relating to raw materials, stores and spares and other materials consumed during a year and
the break-up of each of these into imported and indigenous materials.

April 15, 2019 ProwessIQ

S TORES & SPARES ( COMPONENTS ) CONSUMED 2491

Table : Annual Financial Statements (IND-AS)

Indicator : Stores & spares(components) consumed
Field : indigenous_imported_stores_spares_total
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the value of total stores & spares(components) consumed during the year.

ProwessIQ April 15, 2019

2492 I NDIGENOUS STORES & SPARES CONSUMED

Table : Annual Financial Statements (IND-AS)

Indicator : Indigenous stores & spares consumed
Field : indigenous_stores_spares
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the value of indigenous stores & spares consumed during the year.

April 15, 2019 ProwessIQ

I MPORTED STORES & SPARES CONSUMED 2493

Table : Annual Financial Statements (IND-AS)

Indicator : Imported stores & spares consumed
Field : imported_stores_spares
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the value of imported stores & spares consumed during the year.

ProwessIQ April 15, 2019

2494 OTHER INVENTORIES CONSUMED

Table : Annual Financial Statements (IND-AS)

Indicator : Other inventories consumed
Field : indigenous_imported_oth_consump_total
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the total value of other materials, other than raw materials and stores & spares, consumed
during the year.

April 15, 2019 ProwessIQ

OTHER INDIGENOUS INVENTORIES CONSUMPTION 2495

Table : Annual Financial Statements (IND-AS)

Indicator : Other indigenous inventories consumption
Field : indigenous_consump_oth
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the value of indigenous other materials consumed during the year. Other materials include
materials other than raw materials and stores & spares (like packing materials, etc).

ProwessIQ April 15, 2019

2496 OTHER IMPORTED INVENTORIES CONSUMPTION

Table : Annual Financial Statements (IND-AS)

Indicator : Other imported inventories consumption
Field : imported_consump_oth
Data Type : Number
Unit : Currency Annualised
Description:
Part II of Schedule VI of the Companies Act, 1956 requires a separate disclosure by companies with reference to
raw materials, stores and spares and other materials consumed during a year and the break-up of each of these into
imported and indigenous materials.
Such information is disclosed by companies in the notes to accounts in their annual reports.
This data field captures the value of imported other materials consumed during the year. Other materials include
materials other than raw materials and stores & spares (like packing materials, etc).

April 15, 2019 ProwessIQ

NO. OF EMPLOYEES 2497

Table : Annual Financial Statements (IND-AS)

Indicator : No. of employees
Field : no_of_employees
Data Type : Number
Unit : Numbers
Description:
This data field stores the number of people employed by the company in an year.
On an average less than ten per cent of the companies provide information on the number of employees they have.
This disclosure is not mandatory. Mostly public sector companies provide this information. Large IT companies
and banks also disclose this information. Many others also do provide such information. These are mostly large
companies.
Usually, if a company discloses the number of employees it has, then it does so for all years. This enables some
analysis of the trend in employment and the various ratios based on the same.
With Indian companies increasing their footprint globally, the number of employees engaged by a company is not
necessarily in India. They could be anywhere in the world.
Since the disclosure on employment is not mandatory, there are no guidelines and therefore no standards regarding
this disclosure. Different companies follow different definitions of employment. Some companies only provide the
total employment in all group companies, some for only consolidated accounts and others disclose employment in
standalone companies also. Often, it does not disclose the coverage. This can be inferred sometimes from the way
the information is made available.
CMIE takes the available information. But, it cautions the reader against interpreting any sharp variations without
a double check with other indicators such as compensation per employee and other ratios.

ProwessIQ April 15, 2019

2498 NO. OF BRANCHES

Table : Annual Financial Statements (IND-AS)

Indicator : No. of branches
Field : no_of_branches
Data Type : Number
Unit : Numbers
Description:
This data field stores the outstanding number of branches of a company as at the end of the financial year.
The outstanding number of branches of a company shows the overall growth of the company. Mostly public sector
companies and banks provide this information in their Annual Reports as a part of the Director’s Report.

April 15, 2019 ProwessIQ

N O . OF SHAREHOLDERS OUTSIDE INDIA 2499

Table : Annual Financial Statements (IND-AS)

Indicator : No.of shareholders outside india
Field : no_of_shareholders_abroad
Data Type : Number
Unit : Numbers
Description:
This data field stores the number of shareholders of a company outside India.
Companies provide the number of their non-resident shareholders in the Notes to Accounts, as a part of the partic-
ulars of Remittance of Dividend in Foreign Currency.
CMIE reports the number of Non-Resident shareholders against this data field.

ProwessIQ April 15, 2019

2500 AVERAGE NET PROFIT FOR LAST THREE FINANCIAL YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Average net profit for last three financial year
Field : csr_avg_net_profit_last_3_years
Data Type : Number
Unit : Currency
Description:
Section 135 of the Companies Act, 2013 provides for rules to be followed by the companies for fulfilling their
social responsibility.
According to this section, every company fulfilling any of the following criteria during any financial year, are
mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
The indicator ‘Average net profit for last three financial year’ captures average net profit amount of the immediate
preceding three financial years.

April 15, 2019 ProwessIQ

CSR EXPENDITURE TO BE INCURRED AS PER C OMPANIES ACT 2013 2501

Table : Annual Financial Statements (IND-AS)

Indicator : CSR expenditure to be incurred as per Companies Act 2013
Field : csr_exp_to_be_incurred
Data Type : Number
Unit : Currency
Description:
According to Section 135 of the Companies Act, 2013, every company fulfilling any of the following criteria during
any financial year, are mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
The indicator ‘CSR expenditure to be incurred as per Companies Act 2013’ is the prescribed amount which com-
panies are required to spend towards CSR activities during a financial year i.e. 2 per cent of average net profits of
immediate preceeding 3 years.

ProwessIQ April 15, 2019

2502 T OTAL AMOUNT SPENT ON CSR ACTIVITIES DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Total amount spent on CSR activities during the year
Field : csr_total_amt_spent
Data Type : Number
Unit : Currency
Description:
According to Section 135 of the Companies Act, 2013, every company fulfilling any of the following criteria during
any financial year, are mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
This indicator (Amount spent on CSR activities during the year) captures the actual amount spent on CSR activities
from the prescribed CSR expenditure (2 per cent amount of the average net profits) by a company for the current
financial year.

April 15, 2019 ProwessIQ

OF WHICH : A MOUNT SPENT ON CSR ACTVITIES FOR THE CURRENT YEAR 2503

Table : Annual Financial Statements (IND-AS)

Indicator : Of which: Amount spent on CSR actvities for the current year
Field : csr_amt_spent_during_the_year
Data Type : Number
Unit : Currency
Description:
According to Section 135 of the Companies Act, 2013, every company fulfilling any of the following criteria during
any financial year, are mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
This indicator (Amount spent on CSR activities during the year) captures the actual amount spent on CSR activities
from the prescribed CSR expenditure (2 per cent amount of the average net profits) by a company for the current
financial year.

ProwessIQ April 15, 2019

2504 T OTAL CSR AMOUNT UNSPENT AS ON YEAR END

Table : Annual Financial Statements (IND-AS)

Indicator : Total CSR amount unspent as on year end
Field : csr_total_amt_unspent
Data Type : Number
Unit : Currency
Description:
According to Section 135 of the Companies Act, 2013, every company fulfilling any of the following criteria during
any financial year, are mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
The indicator captures the total CSR amount unspent as on year end.

April 15, 2019 ProwessIQ

CSR AMOUNT UNSPENT PERTAINING TO THE CURRENT YEAR 2505

Table : Annual Financial Statements (IND-AS)

Indicator : CSR amount unspent pertaining to the current year
Field : csr_amt_unspent
Data Type : Number
Unit : Currency
Description:
According to Section 135 of the Companies Act, 2013, every company fulfilling any of the following criteria during
any financial year, are mandated to undertake CSR activities:
1. Net worth of Rs. 500 crore or more
2. Turnover of Rs. 1000 crore or more
3. Net profit of rupees Rs. 5 crore or more
Every company fulfilling any of the above criteria, have to spend at-least 2 per cent of the average net profits made
during the three immediately preceding financial years, every year.
The indicator ‘CSR amount unspent’ captures the unspent amount from the CSR expenditure (2 per cent amount
of the average net profits) required to be a incurred by a company in a financial year.

ProwessIQ April 15, 2019

2506 N ET ASSETS / ( NET LIABILITIES ) TAKEN OVER

Table : Annual Financial Statements (IND-AS)

Indicator : Net assets / (net liabilities) taken over
Field : net_assets_liab_taken_over
Data Type : Number
Unit : Currency
Description:
When a reporting entity acquires part or whole interest in an entity,thereby enabling control,Ind AS 103 ’Business
combinations’ establishes principles for recognising and measuring the identifiable assets acquired, the liabilities
assumed and any non-controlling interest in the acquiree.
Net assets taken over means the net of assets taken over and liabilities assumed as on the acquisition date.

April 15, 2019 ProwessIQ

T OTAL CONSIDERATION TRANSFERRED 2507

Table : Annual Financial Statements (IND-AS)

Indicator : Total consideration transferred
Field : purchase_consideration
Data Type : Number
Unit : Currency
Description:
This field records purchase consideration agreed upon for acquisition of subsidiary. It includes cash, non cash and
any deffered or contingent consideration agreed upon.
Non cash consideration includes shares issued in lieu of purchase consideration.

ProwessIQ April 15, 2019

2508 G OODWILL / BARGAIN PURCHASE GAIN ON ACQUISITION OF A SUBSIDIARY

Table : Annual Financial Statements (IND-AS)

Indicator : Goodwill / bargain purchase gain on acquisition of a subsidiary
Field : goodwiill_on_acquisition
Data Type : Number
Unit : Currency
Description:
Ins AS requires the acquirer, having recognised the identifiable assets, the liabilities and any non-controlling inter-
ests, to identify any difference between:
• the aggregate of the consideration transferred, any non-controlling interest in the acquiree and, in a business
combination achieved in stages, the acquisition-date fair value of the acquirer’s previously held equity interest
in the acquiree; and
• the net identifiable assets acquired.
The difference will, generally, be recognised as goodwill. If the acquirer has made a gain from a bargain purchase
that gain is to to be recognised in other comprehensive income and accumulated in equity as capital reserve, unless
there is no clear evidence for the underlying reason for classification of the business combination as a bargain
purchase, in which case, it shall be recognised directly in equity as capital reserve

April 15, 2019 ProwessIQ

N ET CASH ( INFLOW ) / OUTFLOW ON ACQUISITION OF SUBSIDIARIES DURING THE YEAR 2509

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash (inflow) / outflow on acquisition of subsidiaries during the year
Field : net_cash_adj_acq_subs_in_yr
Data Type : Number
Unit : Currency
Description:
Net cash inflow/(outflow) is the amount of sale consideration (paid)/received on acquisition of interest in entities
acquired.
This measures the net inflow/outflow of cash on acquisition of entities during the year.

ProwessIQ April 15, 2019

2510 N ET ASSETS / ( NET LIABILITIES ) DERECOGNISED

Table : Annual Financial Statements (IND-AS)

Indicator : Net assets / (net liabilities) derecognised
Field : net_assets_liab_derecog
Data Type : Number
Unit : Currency
Description:
A subsidiary is an entity over which controlled by another entity (parent). Control is defined as the power to govern
the financial and operating policies of an entity so as to obtain benefits from its activities.
When a reporting entity disposes part or whole of its interest in a subsidiary, which results in loss of control, assets
and liabilities pertaining to such subsidiary consolidated in earlier reporting periods need to be derecognised as
control is non existent.
Net assets or net liabilities derecognised means the net of assets and liabilities derecognised.

April 15, 2019 ProwessIQ

C ONSIDERATION RECEIVED 2511

Table : Annual Financial Statements (IND-AS)

Indicator : Consideration received
Field : consd_received_subs_disposal
Data Type : Number
Unit : Currency
Description:
Any gain or loss on disposal of controlling interest in a subsidiary is recorded in this field.
Whenever control is lost in a subsidiary, the reporting entity needs to calculate any gain or loss on such disposal.
This gain or loss is different from gain or loss arising on re measurement of residual interest left in such erstwhile
subsidiary.

ProwessIQ April 15, 2019

2512 N ET GAIN / ( LOSS ) ON DISPOSAL

Table : Annual Financial Statements (IND-AS)

Indicator : Net gain / (loss) on disposal
Field : gain_on_disposal
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET CASH INFLOW / ( OUTFLOW ) ARISING ON DISPOSAL 2513

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow / (outflow) arising on disposal
Field : net_cash_inflow_arising_on_disposal
Data Type : Number
Unit : Currency
Description:
Net cash inflow is the amount of sale consideration received on disposal of interest in subsidiary resulting in loss
of control less any amount of cash and cash equivalent of subsidiary disposed.

ProwessIQ April 15, 2019

2514 R ENTAL I NCOME DERIVED FROM I NVESTMENT P ROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Rental Income derived from Investment Properties
Field : rent_inc_inv_prop
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property notified by Ministry of Corporate Affairs defines investment property as, ’Invest-
ment property’ is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
Rental income derived & disclosed by company from investment properties is captured in this data field.

April 15, 2019 ProwessIQ

L ESS :D IRECT OPERATING EXPENSES FROM PROPERTY THAT GENERATED RENTAL INCOME 2515

Table : Annual Financial Statements (IND-AS)

Indicator : Less:Direct operating expenses from property that generated rental income
Field : direct_op_exp_rent_gen_invest
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property, notified by Ministry of Corporate Affairs defines investment property as ,”Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
Direct operating expenses (including repairs and maintenance) related to investment property that generated rental
income during the period disclosed by company in investment property disclosure is captured in this data field.

ProwessIQ April 15, 2019

2516 L ESS :D IRECT OPERATING EXPENSES FROM PROPERTY THAT DID NOT GENERATE RENTAL I NCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Less:Direct operating expenses from property that did not generate rental Income
Field : direct_op_exp_non_rent_gen_invest
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property, notified by Ministry of Corporate Affairs, defines investment property as, "Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
Direct operating expenses (including repairs and maintenance) arising from investment property that did not gener-
ate rental income during the period disclosed by company under investment property disclosure is captured in this
data field.

April 15, 2019 ProwessIQ

P ROFIT FROM I NVESTMENT P ROPERTIES BEFORE DEPRECIATION 2517

Table : Annual Financial Statements (IND-AS)

Indicator : Profit from Investment Properties before depreciation
Field : profit_frm_inv_prop_bfr_dep
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property, notified by Ministry of Corporate Affairs defines investment property as, "Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
This data field denotes the profit generated from investment property before deducting the value of depreciation.

ProwessIQ April 15, 2019

2518 L ESS :D EPRECIATION OF I NVESTMENT P ROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Less:Depreciation of Investment Properties
Field : dep_of_inv_prop
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property, notified by Ministry of Corporate Affairs defines investment property as, "Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
This data field stores the value of depreciation on investment property disclosed by company in investment property
disclosure.
Sometimes companies do not disclose this under investment property disclosure, in that case depreciation figure
can be taken from main schedule of investment properties.

April 15, 2019 ProwessIQ

P ROFIT FROM I NVESTMENT P ROPERTIES 2519

Table : Annual Financial Statements (IND-AS)

Indicator : Profit from Investment Properties
Field : profit_frm_inv_prop
Data Type : Number
Unit : Currency Annualised
Description:
Ind AS 40-Investment Property notified by Ministry of Corporate Affairs, defines investment property as, "Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Companies are required to make certain disclosures as per Ind AS 40-Investment Property wrt income & expenses
related to investment properties.
This data field denotes the value of profit generated from investment property after deducting the value of depreci-
ation.

ProwessIQ April 15, 2019

2520 FAIR VALUE OF I NVESTMENT P ROPERTIES

Table : Annual Financial Statements (IND-AS)

Indicator : Fair value of Investment Properties
Field : fair_val_inv_prop
Data Type : Number
Unit : Currency
Description:
Ind AS 40-Investment Property notified by Ministry of Corporate Affairs, defines investment property as, "Invest-
ment property is a property (land or a building or part of a building or both) held by the owner or by the lessee
under a finance lease to earn rentals or for capital appreciation or both, rather than for:
• use in the production or supply of goods or services or for administrative purposes; or
• sale in the ordinary course of business."
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
This data field captures the fair value of investment property disclosed by company under investment properties
disclosure.

April 15, 2019 ProwessIQ

F UTURE MINIMUM FINANCE LEASE PAYABLES 2521

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum finance lease payables
Field : fin_lease_fut_min_lease_pay
Data Type : Number
Unit : Currency
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset.
AS-13 on Leases issued by the Institute of Chartered Accountants of India (ICAI) requires the lessee to disclose
the total of future minimum lease payments at the end of the reporting period, and their present value, for each of
the following periods:
• Not later than one year
• Later than one year but not later than five years
• Later than five years

ProwessIQ April 15, 2019

2522 M INIMUM FINANCE LEASE PAYABLE NOT LATER THAN ONE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payable not later than one year
Field : fin_lease_mlp_upto_one_yr
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse.
The amount of future minimum finance lease payable for period not later than one year will be denoted by this data
field.

April 15, 2019 ProwessIQ

M INIMUM FINANCE LEASE PAYABLE LATER THAN ONE YEAR BUT NOT LATER THAN FIVE YEARS 2523

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payable later than one year but not later than five years
Field : fin_lease_mlp_1_5_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse
The amount of future minimum finance lease payable for period later than one year but not later than five years will
be denoted by this data field.

ProwessIQ April 15, 2019

2524 M INIMUM FINANCE LEASE PAYABLE LATER THAN FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payable later than five years
Field : fin_lease_mlp_gt_five_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse
The amount of future minimum finance lease payable for period later than five years will be denoted by this data
field.

April 15, 2019 ProwessIQ

L ESS : FUTURE FINANCE CHARGES 2525

Table : Annual Financial Statements (IND-AS)

Indicator : Less: future finance charges
Field : future_fin_charges
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessee, it is required to recognise the finance charge that forms part of the
minimum lease payment in case of a finance lease. Finance charge is the amount paid by the lessee for the right to
use the leased asset for a major part of it’s economic life.
In case of a finance lease, the amount of finance charges payable over the lease term and recognised as such by the
company is captured in this data field.

ProwessIQ April 15, 2019

2526 P RESENT VALUE OF MINIMUM LEASE PAYMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of minimum lease payments
Field : pv_min_lease_pay
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessee, it is required to disclose the present value of minimum lease payments
to be made under the lease agreement over the lease term, in case of a finance lease. Minimum lease payments
are discounted by the interest rate implicit in the lease to arrive at the present value of minimum lease payments.
Thus, minimum lease payments as reduced by the finance charges payable give the present value of minimum lease
payments.
In case of a finance lease, the present value of minimum lease payments so disclosed by the company is captured
in this data field.

April 15, 2019 ProwessIQ

P RESENT VALUE OF MINIMUM FINANCE LEASE PAYABLE NOT LATER THAN ONE YEAR 2527

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of minimum finance lease payable not later than one year
Field : pv_min_lease_pay_in_1yr
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessee, it is required to disclose the present value of minimum lease payments
to be made under the lease agreement over the lease term, in case of a finance lease. Further, they are to be classified
as per their period of payment into three categories - ’Not later than one year’, ’Later than one year but not later
than five years’ and ’Later than five years’ for reporting purposes.
In case of a finance lease, the present value of minimum lease payments to be made within a period of one year and
disclosed as such by the company is captured in this data field.

ProwessIQ April 15, 2019

 P RESENT VALUE OF MINIMUM FINANCE LEASE PAYABLE LATER THAN ONE YEAR BUT NOT LATER THAN FIVE
2528 YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of minimum finance lease payable later than one year but not later
than five years
Field : pv_min_lease_pay_btw_1_5_yrs
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessee, it is required to disclose the present value of minimum lease payments
to be made under the lease agreement over the lease term, in case of a finance lease. Further, they are to be classified
as per their period of payment into three categories - ’Not later than one year’, ’Later than one year but not later
than five years’ and ’Later than five years’ for reporting purposes.
In case of a finance lease, the present value of minimum lease payments to be made after one year but within a
period of five years and disclosed as such by the company is captured in this data field.

April 15, 2019 ProwessIQ

P RESENT VALUE OF MINIMUM FINANCE LEASE PAYABLE LATER THAN FIVE YEARS 2529

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of minimum finance lease payable later than five years
Field : pv_min_lease_pay_beyond_5yrs
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessee, it is required to disclose the present value of minimum lease payments
to be made under the lease agreement over the lease term, in case of a finance lease. Further, they are to be classified
as per their period of payment into three categories - ’Not later than one year’, ’Later than one year but not later
than five years’ and ’Later than five years’ for reporting purposes.
In case of a finance lease, the present value of minimum lease payments to be made after a period of five years and
disclosed as such by the company is captured in this data field.

ProwessIQ April 15, 2019

2530 C ONTINGENT RENTS RECOGNISED AS AN EXPENSE DURING THE PERIOD

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rents recognised as an expense during the period
Field : cont_rent_recd_expense_finance_lease
Data Type : Number
Unit : Currency Annualised
Description:
Contingent rent is that portion of the lease payments that is not fixed in amount but is based on the future amount
of a factor that changes other than with the passage of time (eg percentage of future sales, amount of future use,
future price indices, future market rates of interest).
This data field captures the value of contigent rent recognised as an expense by lessee during the period

April 15, 2019 ProwessIQ

F UTURE MINIMUM FINANCE SUBLEASE PAYMENTS EXPECTED TO BE RECEIVED 2531

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum finance sublease payments expected to be received
Field : fin_lease_fut_min_slp_pay_recv
Data Type : Number
Unit : Currency
Description:
AS 19-Leases issued by the Institute of Chartered Accountants of India (ICAI) requires the lessee to disclose the
future minimum sub lease payments expected to be received under non-cancellable subleases at the balance sheet
date.
In case the lessee has subleased the asset leased under finance lease, the rental revenue expected to be received
from such sub lease arrangement in the future periods are disclosed here.

ProwessIQ April 15, 2019

2532 G ROSS INVESTMENT IN THE LEASE

Table : Annual Financial Statements (IND-AS)

Indicator : Gross investment in the lease
Field : gross_invest_in_lease
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
This data field captures value of Gross investment in lease.
Gross investment in the lease is sum of:
1. Unearned Finance Income.>
2. The present value of:
• The minimum lease payments under a finance lease from the stand point of the lessor.
• Any unguaranteed residual value accruing to the lessor, at the interest rate implicit in the lease.

April 15, 2019 ProwessIQ

F UTURE MINIMUM FINANCE LEASE PAYMENT RECEIVABLES 2533

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum finance lease payment receivables
Field : fin_lease_fut_mlp_pay_recv
Data Type : Number
Unit : Currency
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset.
Ind AS-19 on Leases issued by the Institute of Chartered Accountants of India (ICAI) requires the lessor to disclose
the total of future minimum lease payments receivable at the end of the reporting period, and their present value,
for each of the following periods:
• Not later than one year
• Later than one year but not later than five years
• Later than five years
For a lessor, minimum lease payments are the minimum agreed amount that the lessee is required to pay the lessor
over the lease term. It will not include any contingent rent or cost for services and taxes payable by lessee. But it
will include any residual value guaranteed to the lessor by the:
• the lessee
• a party related to the lessee; or
• a third party unrelated to the lessor that is financially capable of discharging the obligations under the guar-
antee.
This field captures the total amount of future minimum lease payment receivables for all periods.

ProwessIQ April 15, 2019

2534 M INIMUM FINANCE LEASE PAYMENTS RECEIVABLE NOT LATER THAN ONE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payments receivable not later than one year
Field : fin_lease_mlp_recv_upto_one_yr
Data Type : Number
Unit : Currency
Description:
Minimum lease payments are the payments over the lease term that the lessee is required to make, excluding
contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor
The amount of future minimum finance lease payments receivable for period not later than one year will be denoted
by this data field.

April 15, 2019 ProwessIQ

M INIMUM FINANCE LEASE PAYMENTS RECEIVABLE LATER THAN ONE YEAR BUT NOT LATER THAN FIVE 2535

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payments receivable later than one year but not later than
five
Field : fin_lease_mlp_recv_1_5_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payments are the payments over the lease term that the lessee is required to make, excluding
contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor
The amount of future minimum finance lease payments receivable for period later than one year but not later than
five years will be denoted by this data field.

ProwessIQ April 15, 2019

2536 M INIMUM FINANCE LEASE PAYMENTS RECEIVABLE LATER THAN FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum finance lease payments receivable later than five years
Field : fin_lease_mlp_recv_gt_five_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse
The amount of future minimum finance lease payable for period later than five years will be denoted by this data
field.

April 15, 2019 ProwessIQ

U NGUARANTEED RESIDUAL VALUE 2537

Table : Annual Financial Statements (IND-AS)

Indicator : Unguaranteed residual value
Field : unguaranteed_residual_val
Data Type : Number
Unit : Currency
Description:
Unguaranteed residual value is that portion of a lease property at the end of the agreement term that is not the
responsibility of the lessee.It is the amount by which the residual value of the asset exceeds its guaranteed residual
value.
Residualvalue = GuaranteedResidualV alue + U nguaranteedResidualV alue.

ProwessIQ April 15, 2019

2538 L ESS : UNEARNED FINANCE INCOME

Table : Annual Financial Statements (IND-AS)

Indicator : Less: unearned finance income
Field : unearned_fin_inc
Data Type : Number
Unit : Currency
Description:
This data field captures unearned finance income of the lessor. Unearned finance income is the difference between:
1. The gross investment in the lease &.
2. The present value of:
• The minimum lease payments under a finance lease from the stand point of the lessor.
• Any unguaranteed residual value accruing to the lessor, at the interest rate implicit in the lease.

April 15, 2019 ProwessIQ

P RESENT VALUE OF MINIMUM FINANCE LEASE PAYMENTS RECEIVABLE 2539

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of minimum finance lease payments receivable
Field : pv_lease_payments_recv
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessor, it is required to disclose the present value of minimum lease payments
receivable under the lease agreement over the lease term, in case of a finance lease. .Minimum lease payments are
discounted by the interest rate implicit in the lease to arrive at the present value of minimum lease payments.
Thus,minimum lease payments as reduced by the finance charges receivable give the present value of minimum
lease payments.
In case of a finance lease, the present value of minimum lease payments receivbale & so disclosed by the company
is captured in this data field.

ProwessIQ April 15, 2019

2540 P RESENT VALUE OF FINANCE LEASE PAYMENTS RECEIVABLE NOT LATER THAN ONE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of finance lease payments receivable not later than one year
Field : pv_lease_payments_in_1yr
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessor, it is required to disclose the minimum lease payments receivable
under the lease agreement over the term of the lease. These receivables are to be further classified as per their
period of payment into three categories - ’Not later than one year’, ’Later than one year but not later than five
years’ and ’Later than five years’ for reporting purposes.
The present value of minimum lease payments receivable within a period of one year and disclosed as such by the
company is captured in this data field.

April 15, 2019 ProwessIQ

P RESENT VALUE OF FINANCE LEASE PAYMENTS RECEIVABLE LATER THAN ONE YEAR BUT NOT LATER THAN
FIVE 2541

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of finance lease payments receivable later than one year but not later
than five
Field : pv_lease_payments_btw_1_5_yrs
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessor, it is required to disclose the minimum lease payments receivable
under the lease agreement over the term of the lease. These receivables are to be further classified as per their
period of payment into three categories - ’Not later than one year’, ’Later than one year but not later than five
years’ and ’Later than five years’ for reporting purposes.
The present value of minimum lease payments receivable after a period of one year but not later than 5 years and
disclosed as such by the company is captured in this data field.

ProwessIQ April 15, 2019

2542 P RESENT VALUE OF FINANCE LEASE PAYMENTS RECEIVABLE LATER THAN FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Present value of finance lease payments receivable later than five years
Field : pv_lease_payments_beyond_5yrs
Data Type : Number
Unit : Currency
Description:
Accounting Standard-19 (AS-19) on ’Leases’, issued by the Institute of Chartered Accountants of India, prescribes
the appropriate accounting policies and disclosures in relation to finance leases and operating leases. The parties
to a lease agreement are known as lessor and lessee. Lessor is the one who owns and leases the asset to the lessee
for lease payments, to be received over the lease term, as per the lease agreement. AS-19 lists separate disclosures
to be made by a lessor or a lessee to the lease agreement.
As per AS-19, where the company is a lessor, it is required to disclose the minimum lease payments receivable
under the lease agreement over the term of the lease. These receivables are to be further classified as per their
period of payment into three categories - ’Not later than one year’, ’Later than one year but not later than five
years’ and ’Later than five years’ for reporting purposes.
The present value of minimum lease payments receivable after a period of 5 years and disclosed as such by the
company is captured in this data field.

April 15, 2019 ProwessIQ

ACCUMULATED ALLOWANCE FOR UNCOLLECTIBLE MINIMUM LEASE PAYMENTS RECEIVABLES 2543

Table : Annual Financial Statements (IND-AS)

Indicator : Accumulated allowance for uncollectible minimum lease payments receivables
Field : accum_prov_min_lease_payments_recv
Data Type : Number
Unit : Currency
Description:
To ensure proper understanding of financial statements, it is necessary that all significant accounting policies
adopted in the preparation and presentation of financial statements should be disclosed. Such disclosure should
form a part of financial statement. Therefore a lessor should disclose the accumulated provision for uncollectible
minumum lease payments receivable.
Minimum lease payments are rental payments over the lease term including the amount of any guaranteed residual
value and excluding any rental relating to costs to be met by the lessor.

ProwessIQ April 15, 2019

2544 C ONTINGENT RENTS RECEIVED RECOGNISED AS INCOME - F INANCE LEASE

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rents received recognised as income - Finance lease
Field : cont_rent_recd_income_finance_lease
Data Type : Number
Unit : Currency Annualised
Description:
Contingent rental revenue is rental revenue earned over and above the minimum lease rental received.
Contingent rental income arises when the entities enter into lease agreement where a portion of lease rental is not
a fixed amount but is based on some factor that changes other than with the passage of time. It is recorded by the
lessor as and when such amounts are due to be received.
This data field captures the amount of contingent rent recognised by lessor as an income.

April 15, 2019 ProwessIQ

F UTURE MINIMUM OPERATING LEASE PAYABLES 2545

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum operating lease payables
Field : fut_min_lease_pay
Data Type : Number
Unit : Currency
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset.
An operating lease is a lease other than a finance lease.
AS-19 on Leases issued by the Institute of Chartered Accountants of India requires the lessee to disclose total of
future minimum lease payments under operating lease at the end of the reprting period for each of the following
period:
• Not later than one year
• Later than one year but not later than five years
• Later than five years
This data field captures the total of future minimum lease payments under operating lease.

ProwessIQ April 15, 2019

2546 M INIMUM OPERATING LEASE PAYABLE NOT LATER THAN ONE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payable not later than one year
Field : min_op_lease_payb_upto_one_year
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse.
The amount of future minimum operating lease payable for period not later than one year will be denoted by this
data field.

April 15, 2019 ProwessIQ

M INIMUM OPERATING LEASE PAYABLE LATER THAN ONE YEAR BUT NOT LATER THAN FIVE YEARS 2547

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payable later than one year but not later than five years
Field : min_op_lease_payb_one_five_years
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse.
The amount of future minimum operating lease payable for period later than one year but not later than five years
will be denoted by this data field.

ProwessIQ April 15, 2019

2548 M INIMUM OPERATING LEASE PAYABLE LATER THAN FIVE YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payable later than five years
Field : min_op_lease_payb_over_five_years
Data Type : Number
Unit : Currency
Description:
Minimum lease payables, in case of the lessee, is the payments over the lease term that the lessee is required
to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, but
including any amount guaranteed by the lessee or a party related to the lesse.
The amount of future minimum operating lease payable for period later than five years will be denoted by this data
field.

April 15, 2019 ProwessIQ

F UTURE MINIMUM OPERATING SUBLEASE RECEIVABLES 2549

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum operating sublease receivables
Field : fut_min_sub_lease_recv
Data Type : Number
Unit : Currency
Description:
AS 19-Leases issued by the Institute of Chartered Accountants of India(ICAI) requires the lessee to disclose the
future minimum sub lease payments expected to be received under non-cancellable subleases at the balance sheet
date.
In case the lessee has subleased the asset leased under operating lease, the rental revenue expected to be received
from such sub lease arrangement in the future periods are disclosed here.

ProwessIQ April 15, 2019

2550 PAYMENT RECOGNISED AS AN EXPENSE DURING THE YEAR

Table : Annual Financial Statements (IND-AS)

Indicator : Payment recognised as an expense during the year
Field : paym_recog_as_expense_in_year
Data Type : Number
Unit : Currency Annualised
Description:
AS 17-Leases, issued by the Institute of Chartered Accountants of India(ICAI) requires the lessee to disclose
following information regarding the operating lease:
• Payment recognised as expense in profit & loss account during the year with separate amount for:
– Minimum lease payments under operating lease
– Contingent rents
– Sublease payments
This data field captures the total value of lease & sublease rent recognised as expense in the profit & loss account.

April 15, 2019 ProwessIQ

M INIMUM LEASE PAYMENTS UNDER OPERATING LEASES 2551

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum lease payments under operating leases
Field : exp_min_lease_paym_under_op_lease
Data Type : Number
Unit : Currency Annualised
Description:
AS 17-leases, issued by the Institute of Chartered Accountants (ICAI), requires the lessee to recognise the minimum
lease payments as an expense on a straight line basis over the lease term, unless another systematicb asis is more
representative of the time pattern of the users benefit, even if the lease payments are not on that basis.
This data field captures the minimum lease payment under operating leases recognised as an expense during the
year.

ProwessIQ April 15, 2019

2552 C ONTINGENT RENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rents
Field : exp_contingent_rentals
Data Type : Number
Unit : Currency Annualised
Description:
Contingent rent paid is a rent expense paid over and above the minimum lease payments. Contingent rental expense
arises when the companies enter into lease agreement where a portion of lease rental is not a fixed amount but based
on some factor that changes other than with the passage of time (eg percentage of future sales, amount of future
use, future price indices, future market rates of interest). It is recorded as expense by the lessee as and when such
amounts are due to be paid, which will be denoted by this data field.

April 15, 2019 ProwessIQ

S UBLEASE PAYMENTS 2553

Table : Annual Financial Statements (IND-AS)

Indicator : Sublease payments
Field : exp_sub_lease_paym
Data Type : Number
Unit : Currency Annualised
Description:
If the lessee has further subleased the asset leased under operating lease, the rental revenue received from such sub
lease is reduced from the total lease payment recognised as expense during the period which will be denoted by
this data field.

ProwessIQ April 15, 2019

2554 F UTURE MINIMUM OPERATING LEASE RECEIVABLES

Table : Annual Financial Statements (IND-AS)

Indicator : Future minimum operating lease receivables
Field : fut_min_op_lease_recv
Data Type : Number
Unit : Currency
Description:
A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the
right to use an asset for an agreed period of time.
A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset.
An operating lease is a lease other than a finance lease.
AS-17 on leases, issued by the Institute of Chartered Accountants of India(ICAI) requires the lessor to disclose
total of future minimum lease payments receivable under operating lease at the end of the reprting period for each
of the following period:
• Not later than one year
• Later than one year but not later than five years
• Later than five years
This data field captures the total of future minimum lease payments receivable under operating lease.

April 15, 2019 ProwessIQ

M INIMUM OPERATING LEASE PAYMENTS RECEIVABLE NOT LATER THAN ONE YEAR 2555

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payments receivable not later than one year
Field : min_op_lease_pay_recv_upto_one_yr
Data Type : Number
Unit : Currency
Description:
Minimum lease payments are the payments over the lease term that the lessee is required to make, excluding
contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor
The amount of minimum lease payments receivable under operating lease for period not later than one year will be
denoted by this data field.

ProwessIQ April 15, 2019

2556
M INIMUM OPERATING LEASE PAYMENTS RECEIVABLE LATER THAN ONE YEAR BUT NOT LATER THAN FIVE

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payments receivable later than one year but not later
than five
Field : min_op_lease_pay_recv_one_five_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payments are the payments over the lease term that the lessee is required to make, excluding
contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor
This data field captures the minimum operating lease payments receivable later than one year but not later than five
years.

April 15, 2019 ProwessIQ

M INIMUM OPERATING LEASE PAYMENTS RECEIVABLE LATER THAN FIVE YEARS 2557

Table : Annual Financial Statements (IND-AS)

Indicator : Minimum operating lease payments receivable later than five years
Field : min_op_lease_pay_recv_ov_five_yrs
Data Type : Number
Unit : Currency
Description:
Minimum lease payments are the payments over the lease term that the lessee is required to make, excluding
contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor
This data field captures the minimum operating lease payments receivable later than five years.

ProwessIQ April 15, 2019

2558 C ONTINGENT RENT RECEIVED RECOGNISED AS INCOME - O PERATING LEASE

Table : Annual Financial Statements (IND-AS)

Indicator : Contingent rent received recognised as income - Operating lease
Field : cont_rent_recd_income_oper_lease
Data Type : Number
Unit : Currency Annualised
Description:
Contingent rental revenue is rental revenue earned over and above the minimum lease rental received.
Contingent rental income arises when the entities enter into lease agreement where a portion of lease rental is not
a fixed amount but is based on some factor that changes other than with the passage of time. It is recorded by the
lessor as and when such amounts are due to be received.
This data field captures the amount of contingent rent recognised by lessor as an income under operating lease.

April 15, 2019 ProwessIQ

G ROSS CARRYING AMOUNT 2559

Table : Annual Financial Statements (IND-AS)

Indicator : Gross carrying amount
Field : nd_gross_carrying_amt
Data Type : Number
Unit : Currency
Description:
This information is provided by non-banking finance companies in accordance with the Non-Banking Financial
(Deposit Accepting or Holding) Companies Prudential Norms (Reserve bank) Directions, 2007.

ProwessIQ April 15, 2019

2560 ACCUMULATED DEPRECIATION

Table : Annual Financial Statements (IND-AS)

Indicator : Accumulated depreciation
Field : nd_accum_dep
Data Type : Number
Unit : Currency
Description:
This information is provided by non-banking finance companies in accordance with the Non-Banking Financial
(Deposit Accepting or Holding) Companies Prudential Norms (Reserve bank) Directions, 2007.

April 15, 2019 ProwessIQ

D EPRECIATION RECOGNISED IN P / L 2561

Table : Annual Financial Statements (IND-AS)

Indicator : Depreciation recognised in p/l
Field : nd_dep_recognised_in_pnl
Data Type : Number
Unit : Currency
Description:
This information is provided by non-banking finance companies in accordance with the Non-Banking Financial
(Deposit Accepting or Holding) Companies Prudential Norms (Reserve bank) Directions, 2007.

ProwessIQ April 15, 2019

2562 BASIC EPS FROM CONTINUING AND DISCONTINUING OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Basic EPS from continuing and discontinuing operations
Field : basic_eps
Data Type : Number
Unit : Unit Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
AS-20 does not apply to unlisted companies. However, if an unlisted company makes a disclosure of its EPS and
diluted EPS in accordance with any other statute or for any other reason, it becomes mandatory for such a company
to compute and disclose these values as per the guidelines of AS-20.
As per AS-20, basic earnings per share is calculated by dividing the net profit or (loss) attributable to equity
shareholders by the weighted average number of equity shares outstanding during the period.
The net profit or (loss) for the period attributable to equity shareholders is the net profit or (loss) after deducting
preference dividends and any attributable tax thereto for the period.
The weighted average number of equity shares outstanding during the period is the number of equity shares out-
standing at the beginning of the period, adjusted by the number of equity shares bought back or issued during the
period, multiplied by the time-weighting factor.
The time weighting factor is the number of days for which the specific shares are outstanding as a proportion of the
total number of days in the period.
The value of EPS captured in this field is the value as disclosed in the company’s Annual Report. It might differ
from the EPS captured in Prowess under ’Stock prices and indicators on year end’, which are indicators derived on
Prowess using the trailing four quarters’ PAT net of prior period and extra-ordinary items derived using Prowess’
normalisation process.

April 15, 2019 ProwessIQ

BASIC EPS FROM CONTINUING OPERATIONS 2563

Table : Annual Financial Statements (IND-AS)

Indicator : Basic EPS from continuing operations
Field : eps_basic_frm_cont_oper
Data Type : Number
Unit : Unit Currency
Description:
This part of the financial statements captures the disclosure requirements of the Earnings per share as prescribed
by Ind-AS 33 "Earnings per share"
Earnings per share (EPS) is a ratio that gives the reader of the financial statements indication of the entity’s perfor-
mance for the amount invested by the ordinary share holders of the entity.
Ind-AS 33 requires entities to report basic EPS and diluted EPS from continuing opertaions and discontinuing oper-
ations separately. Hence CMIE captures the EPS disclosure for EPS from continuing and discontinuing operations
separately.
1. Basic EPS Basic earnings per share is calculated by dividing profit or loss attributable to ordinary equity
holders of the parent entity (the numerator) by the weighted average number of ordinary shares outstanding
(the denominator) during the period.
Profit or loss attributable to ordinary equity holders is after tax profit or loss attributable to ordinary equity
holders as reduced by any preference dividend or distribution on the capital securities classified as equity.
Preference dividend on cumulative preference shares are deducted from earnings even if such dividends are
declared for the reporting period. Hence, any arrears of preference dividend paid on such preference shares
will not be reduced from the earnings on payment. However, preference dividend on non cumulative prefer-
ence shares will be deducted from profits / losses only on declaration of such dividends by the entity.
Also, any amortisation of discount or premium on issue of preference share and consideration paid in excess
of fair value given to preference share holders at redemption will be reduced from from profit after tax
The weighted average number of ordinary shares outstanding during the period is the number of ordinary
shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or
issued during the period multiplied by a time-weighting factor.
The time weighting factor is the number of days for which the specific shares are outstanding as a proportion
of the total number of days in the reporting period.
The weighted average number of ordinary shares outstanding during the period and for all periods presented
shall be adjusted for events, other than the conversion of potential ordinary shares, that have changed the
number of ordinary shares outstanding without a corresponding change in resources. For example in case of
bonus issue, the number of shares increase without an increase in the resources, in such cases the number of
shares will be considered outstanding from the beginning of presented periods.
Also, in case of issue of mandatorily convertible instrument, the number of shares that will be issued on
conversion are included in the weighted average number of shares from the date of issue of the madatorily
convertible instrument itself.
2. Diluted EPS Diluted earnings per share is calculated by dividing the net profit or (loss) for the period at-
tributable to ordinary shareholders by the weighted average number of adjusted shares outstanding during the
period; the numerator and the denominator are adjusted for the effects of all dilutive potential equity shares.

ProwessIQ April 15, 2019

2564 BASIC EPS FROM CONTINUING OPERATIONS

A potential equity share is a financial instrument that entitles its holder to equity shares. For example, con-
vertible debentures, share warrants, employee share options. Potential equity shares are treated as dilutive
when their conversion to equity shares would decrease the earnings per share to the ordinary share holders.
In case the potential ordinary shares, upon conversion will not decrease the EPS then, they are considered as
anti-dilutive potential ordinary shares. Effects of these anti-dilutive potential ordinary shares are not taken
into account while calculating the diluted EPS.
After the potential equity shares are converted into equity shares, income and expenses associated with those
will no longer be earned or incurred. Therefore, the net profit is increased by the expenses that will be saved
and reduced by the income that will cease to accrue upon the conversion of the potential equity shares into
equity shares. This effect of the potential ordinary shares is adjusted against the amount of earnings used for
calculation of basic EPS to arrive at the earnings for calculating the diluted EPS. CMIE has diclosed such
amount separately in its EPS disclosure.
Weighted average number of shares used for calculation of basic EPS is adjusted by the number of shares that
will be issued on conversion of dilutive potential ordinary shares.
For example, in case the the entity has issued convertible debenturers, the denominator will be adjusted by
the number of shares that will be issued on conversion.
CMIE captures the potential addition to ordinary shares in case of converion of debt, exercise of employee
options/ warrants and others separtely in the EPS disclosure.

April 15, 2019 ProwessIQ

BASIC EPS FROM DISCONTINUING OPERATIONS 2565

Table : Annual Financial Statements (IND-AS)

Indicator : Basic EPS from discontinuing operations
Field : eps_basic_frm_discont_oper
Data Type : Number
Unit : Unit Currency
Description:
This part of the financial statements captures the disclosure requirements of the Earnings per share as prescribed
by Ind AS 33 "Earnings per share"
Earnings per share (EPS) is a ratio that gives the reader of the financial statements indication of the entity’s perfor-
mance for the amount invested by the ordinary share holders of the entity.
Ind AS 33 requires entities to report basic EPS and diluted EPS from continuing opertaions and discontinuing oper-
ations separately. Hence CMIE captures the EPS disclosure for EPS from continuing and discontinuing operations
separately.
Basic earnings per share from discontinuing operations is calculated by dividing profit or loss from discontinuing
operations attributable to ordinary equity holders of the parent entity (the numerator) by the weighted average
number of ordinary shares outstanding (the denominator) during the period.

ProwessIQ April 15, 2019

 P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM CONTINUING & DISCONTINUING
2566 OPERATIONS ( NUMERATOR BASIC EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from continuing & discontinuing
operations (numerator basic eps)
Field : basic_eps_numerator
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange
in India. This data field captures the value of earnings that is used as the numerator in the calculation of the basic
earnings per share ratio as provided by the company in accordance with AS-20.
AS-20 does not apply to unlisted companies. However, if an unlisted company makes a disclosure of its EPS and
diluted EPS in accordance with any other statute or for any other reason, it becomes mandatory for such a company
to compute and disclose these values as per the guidelines of AS-20.
As per AS-20, basic earnings per share is calculated by dividing the net profit or (loss) attributable to equity
shareholders by the weighted average number of equity shares outstanding during the period. The net profit or
(loss) for the period attributable to equity shareholders is the net profit or (loss) after deducting preference dividends
and any attributable tax thereto for the period.
If a company has more than one class of equity shares, net profit or (loss) for the period is apportioned over the
different classes of shares in accordance with their dividend rights.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
• Profit/loss after tax
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of EPS
The net profit/loss thus calculated is divided by the weighted average of the outstanding number of shares to derive
the basic EPS. This data field captures the value of ’Net profit/loss for the purpose of calculation of EPS’ as shown
in the aforementioned equation, which is the numerator in the formula for the calculation of EPS.

April 15, 2019 ProwessIQ

P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM CONTINUING OPERATIONS ( NUMERATOR
BASIC EPS ) 2567

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from continuing operations
(numerator basic eps)
Field : eps_basic_numerator_cont_oper
Data Type : Number
Unit : Currency
Description:
This data field captures the value of profit or loss attributable to ordinary equity shareholders from continuing
operations which is used as numerator for calculating Basic EPS from continuing operations.
Profit or loss attributable to ordinary equity holders is after tax profit or loss attributable to ordinary equity holders
as reduced by any preference dividend or distribution on the capital securities classified as equity.

ProwessIQ April 15, 2019

2568 P ROFIT /( LOSS ) FROM CONTINUING OPERATIONS ( BASIC EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) from continuing operations (basic eps)
Field : eps_bn_netprofit_loss_cont_oper
Data Type : Number
Unit : Currency
Description:
This data field captures the value of profit or loss from continuing operations which is after tax but before deduction
of value of dividend on preference shares & tax on dividend

April 15, 2019 ProwessIQ

L ESS : PREFERENCE DIVIDEND AND PREFERENCE DIVIDEND TAX ( BASIC CEPS ) 2569

Table : Annual Financial Statements (IND-AS)

Indicator : Less: preference dividend and preference dividend tax (basic ceps)
Field : basic_eps_pref_div_incl_tax
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
• Profit/loss after tax
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of EPS
The net profit/loss thus calculated is divided by the weighted average of the outstanding number of shares to derive
the basic EPS.
This data field captures the value of ’Dividends on preference shares and tax thereon’ used in the aforementioned
equation. It does not include any arrears of preference dividends for cumulative preference shares paid or declared
during the current period.

ProwessIQ April 15, 2019

 P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM DISCONTINUING OPERATIONS
2570 ( NUMERATOR BASIC EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from discontinuing operations
(numerator basic eps)
Field : eps_basic_numerator_discont_oper
Data Type : Number
Unit : Currency
Description:
This data field captures the value of profit or loss attributable to ordinary equity shareholders from discontinuing
operations which is used as numerator for calculating Basic EPS from discontinuing operations.

April 15, 2019 ProwessIQ

T OTAL NET PROFIT /( LOSS ) FROM CONTINUING & DISCONTINUING OPERATIONS AS PER P / L ( BASIC EPS ) 2571

Table : Annual Financial Statements (IND-AS)

Indicator : Total net profit/(loss) from continuing & discontinuing operations as per p/l(basic
eps)
Field : basic_eps_net_profit
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
• Profit/loss after tax
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of EPS
The net profit/loss thus calculated is divided by the weighted average of the outstanding number of shares to derive
the basic EPS.
This data field captures the starting point in the aforementioned equation, i.e. the value of ’Profit/loss after tax’ to
which adjustments are made in order to arrive at the numerator in the calculation of basic EPS.

ProwessIQ April 15, 2019

2572 W EIGHTED AVERAGE NUMBER OF EQUITY SHARES ( DENOMINATOR BASIC EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Weighted average number of equity shares(denominator basic eps)
Field : basic_eps_denominator
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
AS-20 does not apply to unlisted companies. However, if an unlisted company makes a disclosure of its EPS and
diluted EPS in accordance with any other statute or for any other reason, it becomes mandatory for such a company
to compute and disclose these values as per the guidelines of AS-20.
In the equation for calculating basic earnings per share as per AS-20, the number of equity shares should be the
weighted average number of equity shares outstanding during the period. The weighted average number of equity
shares outstanding during the period is the number of equity shares outstanding at the beginning of the period,
adjusted by the number of equity shares bought back or issued during the period multiplied by the time-weighting
factor.
The time weighting factor is the number of days for which the specific shares are outstanding as a proportion of
the total number of days in the period. For e.g. if a bonus issue of 100,000 shares is dated 1 October 2008, where
the accounting year is a financial year beginning on 1 April 2008, then the time weighting factor is 6 months/ 12
months, or 0.5.
The weighted average number of equity shares outstanding during the period and for all periods presented are
adjusted for events that have changed the number of equity shares outstanding without a corresponding change in
resources.
But a change in equity shares due to conversion of potential equity shares are not be taken into consideration. Such
an adjustment for conversion of potential equity shares is only done while computing diluted EPS.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The denominator
in such a ratio is the weighted average value of outstanding shares as described above. This data field captures the
value of such a denominator, as disclosed by a company in its Annual Report in accordance with AS-20.

April 15, 2019 ProwessIQ

D ILUTED EPS FROM CONTINUING AND DISCONTINUING OPERATIONS 2573

Table : Annual Financial Statements (IND-AS)

Indicator : Diluted EPS from continuing and discontinuing operations
Field : diluted_eps
Data Type : Number
Unit : Unit Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
AS-20 does not apply to unlisted companies. However, if an unlisted company makes a disclosure of its EPS and
diluted EPS in accordance with any other statute or for any other reason, it becomes mandatory for such a company
to compute and disclose these values as per the guidelines of AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The net profit or (loss) is adjusted by the following:-
• any dividends on the potential equity shares
• any interest on the potential equity shares
• any other expense or income related to the potential equity share
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
The diluted EPS is therefore a more conservative calculation of a company’s EPS.
The value of diluted EPS captured in this field is the value as disclosed in the company’s Annual Report. It
might differ from the diluted EPS captured in Prowess under ’Stock prices and indicators on year end’, which are
indicators derived on Prowess using the trailing four quarters’ PAT net of prior period and extra-ordinary items
derived through Prowess’ normalisation process.

ProwessIQ April 15, 2019

2574 D ILUTED EPS FROM CONTINUING OPERATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : Diluted EPS from continuing operations
Field : eps_diluted_frm_cont_oper
Data Type : Number
Unit : Unit Currency
Description:
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to ordinary
shareholders by the weighted average number of adjusted shares outstanding during the period; the numerator and
the denominator are adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures, share warrants, employee share options. Potentialequity shares are treated as dilutive when their
conversion to equity shares would decrease the earnings per share to the ordinary share holders.
In case the potential ordinary shares, upon conversion will not decrease the EPS then, they are considered as anti-
dilutive potential ordinary shares. Effects of these anti-dilutive potential ordinary shares are not taken into account
while calculating the diluted EPS.
This data field captures the value of diluted earnings per share from continuing operations

April 15, 2019 ProwessIQ

D ILUTED EPS FROM DISCONTINUING OPERATIONS 2575

Table : Annual Financial Statements (IND-AS)

Indicator : Diluted EPS from discontinuing operations
Field : eps_diluted_frm_discont_oper
Data Type : Number
Unit : Unit Currency
Description:
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to ordinary
shareholders by the weighted average number of adjusted shares outstanding during the period; the numerator and
the denominator are adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures, share warrants, employee share options. Potentialequity shares are treated as dilutive when their
conversion to equity shares would decrease the earnings per share to the ordinary share holders.
In case the potential ordinary shares, upon conversion will not decrease the EPS then, they are considered as anti-
dilutive potential ordinary shares. Effects of these anti-dilutive potential ordinary shares are not taken into account
while calculating the diluted EPS.
This data field captures the value of diluted earnings per share from discontinuing operations

ProwessIQ April 15, 2019

 P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM CONTINUING & DISCONTINUING
2576 OPERATIONS ( NUMERATOR DILUTED EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from continuing & discontinuing
operations (numerator diluted eps)
Field : diluted_eps_numerator
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India. their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with effect from 1 April
2001, in respect of companies whose equity shares are listed on a recognised stock exchange in India.
AS-20 does not apply to unlisted companies. However, if an unlisted company makes a disclosure of its EPS and
diluted EPS in accordance with any other statute or for any other reason, it becomes mandatory for such a company
to compute and disclose these values as per the guidelines of AS-20.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
The diluted EPS is therefore a more conservative calculation of a company’s EPS.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense,
the EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. Likewise, the
diluted EPS is the ratio of a company’s net profits to its potential outstanding shares (outstanding shares assuming
that all convertible securities are converted). The numerator in this equation to arrive at diluted EPS is computed
as follows:-
• Profit/loss after tax
• add/less: Income/expense related to dilutive potential equity shares
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of EPS
The net profit/loss thus calculated is divided by the weighted average number of equity shares outstanding, adjusted
by the weighted average number of equity shares which would be issued on the conversion of all the dilutive
potential equity shares into equity shares.
This data field captures the value of ’Net profit/loss for the purpose of calculation of diluted EPS’ derived and
disclosed by companies in their Annual Reports as shown in the aforementioned equation. It is the numerator in
the formula for the calculation of EPS.

April 15, 2019 ProwessIQ

P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM CONTINUING OPERATIONS ( NUMERATOR
DILUTED EPS ) 2577

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from continuing operations
(numerator diluted eps)
Field : eps_diluted_numerator_cont_oper
Data Type : Number
Unit : Currency
Description:
Profit or loss attributable from discontinuing operations to ordinary equity holders is after tax profit or loss at-
tributable from discontinuing operations to ordinary equity holders
The net profit is increased by the expenses that will be saved and reduced by the income that will cease to accrue
upon the conversion of the potential equity shares into equity shares. This effect of the potential ordinary shares is
adjusted against the amount of earnings used for calculation of basic EPS to arrive at the earnings for calculating
the diluted EPS.
This data field captures the value of profit or loss attributable to ordinary equity shareholders from discontinuing
operations which is used as numerator for calculating diluted EPS from discontinuing operations.

ProwessIQ April 15, 2019

2578 P ROFIT /( LOSS ) FROM CONTINUING OPERATIOONS ( DILUTED EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) from continuing operatioons (diluted eps)
Field : eps_dn_netprofit_loss_cont_oper
Data Type : Number
Unit : Currency
Description:
This data field captures the value of profit or loss from continuing operations which is after tax but before deduction
of value of dividend on preference shares & tax on dividend and also before adjusting expenses & income related
to dilutive potential equity shares

April 15, 2019 ProwessIQ

L ESS : P REFERENCE DIVIDEND AND TAX ( DILUTED EPS ) 2579

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Preference dividend and tax (diluted eps)
Field : diluted_eps_pref_div_incl_tax
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
The diluted EPS is therefore a more conservative calculation of a company’s EPS.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense,
the EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. Likewise, the
diluted EPS is the ratio of a company’s net profits to its potential outstanding shares (outstanding shares assuming
that all convertible securities are converted). The numerator in this equation to arrive at diluted EPS is computed
as follows:-
• Profit/loss after tax
• add/less: Income/expense related to dilutive potential equity shares
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of EPS
The net profit/loss thus calculated is divided by the weighted average number of equity shares outstanding, adjusted
by the weighted average number of equity shares which would be issued on the conversion of all the dilutive
potential equity shares into equity shares.
This data field captures the value of ’Dividends on preference shares and tax thereon’ disclosed by companies
in their Annual Reports as shown in the aforementioned equation. It does not include any arrears of preference
dividends for cumulative preference shares paid or declared during the current period.

ProwessIQ April 15, 2019

2580 A DD /L ESS : EXPENSE /(I NCOME ) RELATED TO DILUTIVE POTENTIAL EQUITY SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Add/Less: expense/(Income) related to dilutive potential equity shares
Field : diluted_eps_inc_exp_ptnl_equity_shares
Data Type : Number
Unit : Currency
Description:

Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.

This data field captures the value of incomes/expenses associated with potential equity shares, i.e. convertible
instruments prior to their conversion to equity shares, as disclosed by a company in accordance with AS-20. This
field is one of the elements that are necessary in the computation and disclosure of diluted EPS.

While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-

Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.

The diluted EPS is therefore a more conservative calculation of a company’s EPS.

While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense,
the EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. Likewise, the
diluted EPS is the ratio of a company’s net profits to its potential outstanding shares (outstanding shares assuming
that all convertible securities are converted). The numerator in this equation to arrive at diluted EPS is computed
as follows:-

• Profit/loss after tax

• add/less: Income/expense related to dilutive potential equity shares

• less : Dividends on preference shares and tax thereon

• Net profit/loss for the purpose of calculation of EPS

The net profit/loss thus calculated is divided by the weighted average number of equity shares outstanding, adjusted
by the weighted average number of equity shares which would be issued on the conversion of all the dilutive
potential equity shares into equity shares.

This data field captures the value of ’Income/expense related to dilutive potential equity shares’ disclosed by compa-
nies in their Annual Reports as shown in the aforementioned equation. It does not include any arrears of preference
dividends for cumulative preference shares paid or declared during the current period.

This data field contains information related to the income or expense of potential equity shares as per the disclosure
norms of AS-20.

April 15, 2019 ProwessIQ

A DD /L ESS : EXPENSE /(I NCOME ) RELATED TO DILUTIVE POTENTIAL EQUITY SHARES 2581

After potential equity shares are converted into equity shares, income and expenses associated with the non-
converted security those will no longer be earned or incurred. Therefore, the net profit is increased by the expenses
that will be saved and reduced by the income that will cease to accrue upon the conversion of the dilutive potential
equity shares into equity shares.

ProwessIQ April 15, 2019

 P ROFIT /( LOSS ) ATTRIBUTABLE TO EQUITY SHAREHOLDERS FROM DISCONTINUING OPERATIONS
2582 ( NUMERATOR DILUTED EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Profit/(loss) attributable to equity shareholders from discontinuing operations
(numerator diluted eps)
Field : eps_diluted_numerator_discont_oper
Data Type : Number
Unit : Currency
Description:
Profit or loss attributable from discontinuing operations to ordinary equity holders is after tax profit or loss at-
tributable from discontinuing operations to ordinary equity holders
The net profit is increased by the expenses that will be saved and reduced by the income that will cease to accrue
upon the conversion of the potential equity shares into equity shares. This effect of the potential ordinary shares is
adjusted against the amount of earnings used for calculation of basic EPS to arrive at the earnings for calculating
the diluted EPS.
This data field captures the value of profit or loss attributable to ordinary equity shareholders from discontinuing
operations which is used as numerator for calculating diluted EPS from discontinuing operations.

April 15, 2019 ProwessIQ

T OTAL NET PROFIT /( LOSS ) FROM CONTINUING & DISCONTINUING OPERATIONS AS PER P / L ( DILUTED EPS2583
)

Table : Annual Financial Statements (IND-AS)

Indicator : Total net profit/(loss) from continuing & discontinuing operations as per
p/l(diluted eps)
Field : diluted_eps_net_profit
Data Type : Number
Unit : Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
The diluted EPS is therefore a more conservative calculation of a company’s EPS.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense,
the EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. Likewise, the
diluted EPS is the ratio of a company’s net profits to its potential outstanding shares (outstanding shares assuming
that all convertible securities are converted). The numerator in this equation to arrive at diluted EPS is computed
as follows:-
• Profit/loss after tax
• add/less: Income/expense related to dilutive potential equity shares
• less : Dividends on preference shares and tax thereon
• Net profit/loss for the purpose of calculation of diluted EPS
This data field captures the starting point in the aforementioned equation, i.e. the value of ’Profit/loss after tax’ to
which adjustments are made in order to arrive at the numerator in the calculation of diluted EPS.

ProwessIQ April 15, 2019

2584 W EIGHTED AVERAGE EQUITY SHARES ( DENOMINATOR DILUTED EPS )

Table : Annual Financial Statements (IND-AS)

Indicator : Weighted average equity shares (denominator diluted eps)
Field : diluted_eps_denominator
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense, the
EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. The numerator
in this equation is computed as follows:-
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
The diluted EPS is therefore a more conservative calculation of a company’s EPS.
While disclosing the EPS and diluted EPS, companies also show the computation of the same. In a broad sense,
the EPS of a company is calculated as the ratio of the company’s net profits to its shares outstanding. Likewise, the
diluted EPS is the ratio of a company’s net profits to its potential outstanding shares (outstanding shares assuming
that all convertible securities are converted). The numerator in this equation is the PAT as reported by the company
net of adjustments for incomes/expenses related to dilutive equity shares, dividend on preference shares and tax on
such dividend.
The denominator, on the other hand, is the weighted average number of outstanding equity shares (the same as in
the case of basic EPS), plus the weighted average number of equity shares which would be issued on the conversion
of all the dilutive potential equity shares into equity shares.
As per AS 20, dilutive potential equity shares are deemed to have been converted into equity shares at the beginning
of the period and if they are issued later in the year then the date of issue are considered for calculating the time
weighting factor. The computation assumes the most advantageous conversion rate or exercise price from the
standpoint of the potential equity shareholders.
This data field captures the value of the denominator considered by companies in the equation used to derive diluted
EPS, i.e. the value of the weighted average number of equity shares for the purpose of computing diluted EPS.

April 15, 2019 ProwessIQ

N OMINAL VALUE OF SHARES 2585

Table : Annual Financial Statements (IND-AS)

Indicator : Nominal value of shares
Field : nominal_val_of_shares
Data Type : Number
Unit : Unit Currency
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires compa-
nies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature with
effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock exchange in
India.
As per the disclosure requirement of the AS 20 the company is required to disclose the nominal value of the equity
shares along with other disclosures. The nominal value of shares plays an important role in the determination of
the weighted average number of equity shares, which in turn is used in the calculation of the earnings per share
(EPS), especially in the case of partly paid up shares.
For instance, let us consider a case where the total outstanding number of equity shares of a company is 1000, with
400 being issued exactly in the middle of the year and partly paid. If we know that the nominal value of the shares
is Rs.10, with the partly paid shares being paid to the extent of Rs.5, we can compute the weighted average number
of outstanding shares as follows:-
• Fully paid shares - 600 x (12/12)
• Add: Partly paid - (400/2) x (6/12) (we have taken 400/2 since these shares are partly paid to the extent of
50% of nominal value)
• Hence, weighted average number of shares = 700
This data field captures the nominal value of the company’s equity shares.

ProwessIQ April 15, 2019

2586 P OTENTIAL ADDITION OF EQUITY SHARES ON LOAN CONVERSION

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition of equity shares on loan conversion
Field : ptnl_addn_equity_shares_loan_conv
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
This data field captures the value of dilutive potential equity shares that can be attributed to loans being converted
to equity.

April 15, 2019 ProwessIQ

P OTENTIAL ADDITION OF EQUITY SHARES ON DEBENTURE CONVERSION 2587

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition of equity shares on debenture conversion
Field : ptnl_addn_equity_shares_deb_conv
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
This data field captures the value of dilutive potential equity shares that can be attributed to convertible debentures
being converted to equity.

ProwessIQ April 15, 2019

2588 P OTENTIAL ADDITION OF EQUITY SHARES ON GDR / ADR CONVERSION

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition of equity shares on gdr/adr conversion
Field : ptnl_addn_equity_shares_adr_gdr_conv
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
Depository receipts are traded on various stock exchanges abroad - USA, Singapore, Luxembourg, London, etc.
Depository receipts listed and traded in the US markets are known as American Depository Receipts (ADRs),
while those listed and traded elsewhere are known as Global Depository Receipts (GDRs). From the point of view
of Indian companies, ADRs/GDRs are foreign direct investment (FDI). They are issued by a domestic custodian
bank, and are purchased by foreign investors who deposit the underlying shares in a foreign depository bank. Each
depository receipt can represent a fraction of a domestic share, or a single share, or multiple shares. The price of a
depository receipt tracks the price of the underlying shares.
This data field captures the value of dilutive potential equity shares that can be attributed to American Depository
Receipts (ADRs) and Global Depository Receipts (GDRs) being converted to equity shares.

April 15, 2019 ProwessIQ

P OTENTIAL ADDITION OF EQUITY SHARES ON STOCK OPTIONS 2589

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition of equity shares on stock options
Field : ptnl_addn_equity_shares_stock_opt
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
This data field captures the value of dilutive potential equity shares that can be attributed to the conversion of
employee stock options to equity shares.

ProwessIQ April 15, 2019

2590 P OTENTIAL ADDITION OF EQUITY SHARES DUE TO OTHER SOURCES

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition of equity shares due to other sources
Field : ptnl_addn_equity_shares_oth_sources
Data Type : Number
Unit : Numbers
Description:
Accounting Standard 20 (AS-20) issued by the Institute of Chartered Accountants of India (ICAI) requires com-
panies to make a disclosure of their earnings per share (EPS) and diluted EPS. It was made mandatory in nature
with effect from 1 April 2001, in respect of companies whose equity shares are listed on a recognised stock ex-
change in India. This data field captures the value of basic earnings per share (EPS) as disclosed by an enterprise
in accordance with AS-20.
Diluted earnings per share is calculated by dividing the net profit or (loss) for the period attributable to equity
shareholders by the weighted average number of adjusted shares outstanding during the period, with both the
numerator as well as the denominator being adjusted for the effects of all dilutive potential equity shares.
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convert-
ible debentures are one type of potential equity shares. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the net profit per share.
The weighted average number of equity shares outstanding are adjusted by the weighted average number of equity
shares which would be issued on the conversion of all the dilutive potential equity shares into equity shares.
Diluted EPS is a refined version of the basic EPS, calculated by considering the conversion of potential equity shares
held in the form of convertible securities like convertible preference shares, convertible debentures, employee
stock option plans (ESOPs) and share warrants. These convertible securities can potentially inflate the outstanding
number of shares of a company, thereby giving rise to the possibility of the company’s EPS getting diluted.
This data field captures the value of dilutive potential equity shares that can be attributed to reasons other than the
conversion of loans, debentures, GDRs/ADRs and employee stock options to equity.

April 15, 2019 ProwessIQ

P OTENTIAL ADDITION TO EQUITY SHARES ON WARRANT CONVERSION 2591

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition to equity shares on warrant conversion
Field : pot_add_eq_sh_warr_opt
Data Type : Number
Unit : Numbers
Description:
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convertible
debentures, share warrants, employee share options. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the earnings per share to the ordinary share holders.
This data field captures the weighted average number of potential addition to equity shares on conversion of war-
rants.

ProwessIQ April 15, 2019

2592 P OTENTIAL ADDITION TO EQUITY SHARES ON CONVERSION OF PREFERENCE SHARES

Table : Annual Financial Statements (IND-AS)

Indicator : Potential addition to equity shares on conversion of preference shares
Field : pot_add_eq_sh_pref_sh_conv
Data Type : Number
Unit : Numbers
Description:
A potential equity share is a financial instrument that entitles its holder to equity shares. For example, convertible
debentures, share warrants, employee share options. Potential equity shares are treated as dilutive when their
conversion to equity shares would decrease the earnings per share to the ordinary share holders.
This data field captures the weighted average number of potential addition to equity shares on conversion of pref-
erence shares.

April 15, 2019 ProwessIQ

W EIGHTED AVERAGE NUMBER OF ANTI - DILUTIVE POTENTIAL EQUITY SHARES / INSTRUMENTS 2593

Table : Annual Financial Statements (IND-AS)

Indicator : Weighted average number of anti-dilutive potential equity shares/instruments
Field : wt_avg_no_anti_dil_eq_sh_cont_op
Data Type : Number
Unit : Numbers
Description:
In case the potential ordinary shares, upon conversion will not decrease the EPS then, they are considered as anti-
dilutive potential ordinary shares. Effects of these anti-dilutive potential ordinary shares are not taken into account
while calculating the diluted EPS.
Where companies report such weighted average number of potential anti-dilutive equity shares, then it will be
denoted by this data field.

ProwessIQ April 15, 2019

2594 ACCOUNTING LOSS (-)/P ROFIT BEFORE TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Accounting loss (-)/Profit before tax
Field : ac_loss_profit_bef_tax_excpt_items
Data Type : Number
Unit : Currency
Description:
This is new disclosure applicable to the companies which prepare their financial statements in accordance with the
Indian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the Interna-
tional Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
According to IND AS 12 "Income Taxes", an entity shall separately disclose an explanation of the relationship
between tax expense/(income) and accounting profit/(loss) in either or both of the following forms:
• a numerical reconciliation between tax expense/(income)and the product of accounting profit multiplied by
the applicable tax rate, disclosing also the basis on which the applicable tax rateis computed or
• a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also
the basis on which the applicable tax rate is computed.
As a part of normalisation where entities provide details in percentage format, in CMIE we convert percentage
to absolute amount format. Numerical reconciliation enable users of financial statements to understand the rela-
tionship between tax expense/(income) and accounting profit/(loss) by way of listing down significant factors that
affect the relationship.Accounting profit/(loss) can be bifurcated between continuing and discontinuing operation
by entities. In that case this field will be summation of accounting profit/(loss) from continuing and discontinuing
operation. To reconcile the tax expense/(income) and accounting profit/(loss) the applicable tax rate on profit/(loss)
before tax is to be determined by entity.In case of tax expense calculated using minimum alternate tax (MAT) rate,
companies have two option to take effect of it.
• By taking MAT rate as applicable tax rate
• Or by taking normal tax rate as applicable tax rate and effect of MAT in the reconciliation.
The relationship between tax expense/(income) and accounting profit/(loss) is affected by factors as follows:
• Effect of expenses that are not deductible in determining taxable profit
• Effect of income not subject to tax/exempt income
• Effect of tax concessions/taxincentives/different tax rate
• Effect of weighted deduction on R&D expenses
• Effect of expiry of recognised tax losses
• Effect of expiry of recognised tax losses
• Effect of share of (profits)/losses of associate and JV

April 15, 2019 ProwessIQ

ACCOUNTING LOSS (-)/P ROFIT BEFORE TAX 2595

• Effect of changes in tax rates and tax laws

• Effect of revaluations of assets
• Utilisation of carried forward tax losses
• Effect of unrecognised deferred tax assets (incldg. Unrecognised DTA on tax losses)
• Effect of previously unrecognised and unused tax losses and tax offsets now recognised deferred tax assets
• Effect of different (higher/(lower)) tax rates of foreign operations
• Effect of under / over provision relating to prior years
• Effect of undistributed profit/earning of subsidiary
• Effect of group relief
• Origination and reversal of other temporary differences/other adjustments

ProwessIQ April 15, 2019

2596 A PPLICABLE S TATUTORY TAX RATE / AVERAGE TAX RATE (%)

Table : Annual Financial Statements (IND-AS)

Indicator : Applicable Statutory tax rate/ average tax rate (%)
Field : applicable_statutory_tax_rate
Data Type : Number
Unit : Per cent
Description:
To reconcile the tax expense/(income) and accounting profit/(loss) the applicable tax rate on profit/(loss) before tax
is to be determined by entity.In case of tax expense calculated using minimum alternate tax (MAT) rate, companies
have two option to take effect of it.
• By taking MAT rate as applicable tax rate
• Or by taking normal tax rate as applicable tax rate and effect of MAT in the reconciliation.

April 15, 2019 ProwessIQ

I NCOME TAX AT THE APPLICABLE STATUTORY TAX RATE 2597

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax at the applicable statutory tax rate
Field : income_tax_expense
Data Type : Number
Unit : Currency
Description:
This field captures the amount of income tax derived by multiplying accounting loss (-)/profit before tax with
applicable statutory tax rate/ average tax rate (income tax expenses/income recognised in statement of profit and
loss.

ProwessIQ April 15, 2019

2598 E FFECT OF EXPENSES THAT ARE NOT DEDUCTIBLE IN DETERMINING TAXABLE PROFIT

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of expenses that are not deductible in determining taxable profit
Field : effect_of_non_tax_deductible_expenses
Data Type : Number
Unit : Currency
Description:
This data field captures expenses which creates permanent difference. Permanent difference is an accounting
transaction that the entity reports for book purposes but that it can’t (and never will be able to) report for tax
purposes.

April 15, 2019 ProwessIQ

E FFECT OF INCOME NOT SUBJECT TO TAX / EXEMPT INCOME 2599

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of income not subject to tax/exempt income
Field : eff_tax_exempt_revenue
Data Type : Number
Unit : Currency
Description:
This data field capture income which creates permanent differences.In other words those income which is not
taxable in any year.Example agriculture income etc.

ProwessIQ April 15, 2019

2600 E FFECT OF TAX CONCESSIONS / TAX INCENTIVES / DIFFERENT TAX RATE

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of tax concessions/tax incentives/different tax rate
Field : eff_tax_concessions
Data Type : Number
Unit : Currency
Description:
This data field captures any tax concessions availed in form of income taxed at reduced rate/different rate/special
rate for domestic operations,incentives,tax holidays,investment allowance u/s 32AC etc.

April 15, 2019 ProwessIQ

E FFECT OF EXPIRY OF RECOGNISED TAX LOSSES 2601

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of expiry of recognised tax losses
Field : eff_expiry_recog_tax_losses
Data Type : Number
Unit : Currency
Description:
This data field captures tax losses which can be carried forward for the specific duration only. On expiry of that
specified term entity can’t carry forward such deferred tax asset and need to write it off from books.

ProwessIQ April 15, 2019

2602 E FFECT OF SHARE OF ( PROFITS )/ LOSSES OF ASSOCIATE AND JV

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of share of (profits)/losses of associate and JV
Field : eff_share_of_results_of_associate
Data Type : Number
Unit : Currency
Description:
This data field captures impact of share of results of associate and joint-venture. Tax expense recorded in statement
of profit and loss is sum total of income tax and deferred tax of holding entity and its subsidiaries. Share of results of
associate and joint-venture is captured net of tax in statement of profit and loss. So there will be adjustment relating
to share of results of associate while reconciling between tax expense/(income) and accounting profit/(loss).

April 15, 2019 ProwessIQ

E FFECT OF CHANGES IN TAX RATES AND TAX LAWS 2603

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of changes in tax rates and tax laws
Field : eff_chg_tax_rates_laws
Data Type : Number
Unit : Currency
Description:
Deferred tax assets and liabilities are to be measured at the tax rates expected to apply to the period when the asset
is realised or liability is settled. If in subsequent period tax rates change then this will impact deferred tax which
was initially measured using different tax rates. This data field captures such effect of changes in tax rates and tax
laws on deferred tax balance.

ProwessIQ April 15, 2019

2604 E FFECT OF REVALUATIONS OF ASSETS

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of revaluations of assets
Field : eff_reval_assets
Data Type : Number
Unit : Currency
Description:
This data field captures the income tax effect of fair valuation of assets or changes in valuation methodology of
assets for tax purposes.

April 15, 2019 ProwessIQ

U TILISATION OF CARRIED FORWARD TAX LOSSES 2605

Table : Annual Financial Statements (IND-AS)

Indicator : Utilisation of carried forward tax losses
Field : utilisation_of_carried_fwd_tax_losses
Data Type : Number
Unit : Currency
Description:
This data field captures prior years unrecognised deferred tax asset which is recognised and utilised during current
year. This amount will reduce entities current year income tax expense.

ProwessIQ April 15, 2019

2606 E FFECT OF UNRECOGNISED DEFERRED TAX ASSETS ( INCLDG . U NRECOGNISED DTA ON TAX LOSSES )

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of unrecognised deferred tax assets (incldg. Unrecognised DTA on tax
losses)
Field : effect_of_def_tax_asst_unused_tax_offsets
Data Type : Number
Unit : Currency
Description:
Deferred tax assets on unused tax losses and tax offsets shall be recognised to the extent it is probable that future
taxable profit will be available to utilise it. This data field captures unrecognised deferred tax assets when entity is
of opinion that future taxable profit will not be available to utilise it.

April 15, 2019 ProwessIQ

E FFECT OF PREVIOUSLY UNRECOGNISED AND UNUSED TAX LOSSES AND TAX OFFSETS NOW RECOGNISED
DEFERRED TAX ASSETS 2607

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of previously unrecognised and unused tax losses and tax offsets now
recognised deferred tax assets
Field : effect_of_def_tax_asst_prev_unrecognised_tax_loss
Data Type : Number
Unit : Currency
Description:
This data field captures prior years unrecognised deferred tax asset which is recognised and utilised during current
year. It is recognised by an entity on the assumption that an entity will have fututre taxable profit against which
unused tax losses and tax credits can be utilised. This amount is also captured by entities in tax expense schedule
under deferred tax.

ProwessIQ April 15, 2019

2608
E FFECT OF DIFFERENT ( HIGHER /( LOWER )) TAX RATES OF FOREIGN OPERATIONS INCL . WITHHOLDING TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of different (higher/(lower)) tax rates of foreign operations incl.
withholding tax
Field : effect_of_diff_tax_rates_of_subs
Data Type : Number
Unit : Currency
Description:
This field capture the items related to distributed earning from foreign operations.Ex.Difference in tax rate on
foreign dividend,effect of withholding tax,dividend from foreign subsidiaries,foreign associates or foreign JV etc.

April 15, 2019 ProwessIQ

E FFECT OF UNDER / OVER PROVISION RELATING TO PRIOR YEARS 2609

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of under / over provision relating to prior years
Field : effect_of_prior_yrs_under_ov_provn
Data Type : Number
Unit : Currency
Description:
There are many transactions and calculations for which the tax determination is uncertain during the ordinary course
of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded,
such differences will impact the income tax provisions in the period in which such determination is made.This data
field capture those items.

ProwessIQ April 15, 2019

2610 E FFECT OF UNDER / OVER PROVISION OF CURRENT TAX RELATING TO PRIOR YEARS

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of under / over provision of current tax relating to prior years
Field : adj_recog_in_year_on_current_tax_of_prior_years
Data Type : Number
Unit : Currency
Description:
This data field captures the income tax effect due to under / (over) provisioning of current tax relating to prior years.

April 15, 2019 ProwessIQ

E FFECT OF UNDER / OVER PROVISION OF DEFERRED TAX RELATING TO PRIOR YEARS 2611

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of under / over provision of deferred tax relating to prior years
Field : adj_recog_in_year_on_deferred_tax_of_prior_years
Data Type : Number
Unit : Currency
Description:
This data field captures the income tax effect due to under / (over) provisioning of deferred tax relating to prior
years.For Example:-Oriental Hotels Ltd. presented creation of DTL for previous year difference of plant,property
and equipment in notes for tax reconciliation in its annual report of 2016-17. We have captured it in this field.

ProwessIQ April 15, 2019

2612 E FFECT OF UNDISTRIBUTED PROFIT / EARNING OF SUBSIDIARY

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of undistributed profit/earning of subsidiary
Field : effect_of_undist_prof_earn_resv_subs_assoc_jv
Data Type : Number
Unit : Currency
Description:
This data field captures unrecognised deferred tax liabilities in case where profit/earning of subsidiary are not to be
distributed in foreseeable future and entity is not going to dispose off. It also captures reversal of deferred tax upon
distribution of earning of subsidiary.

April 15, 2019 ProwessIQ

E FFECT OF GROUP RELIEF 2613

Table : Annual Financial Statements (IND-AS)

Indicator : Effect of group relief
Field : group_relief
Data Type : Number
Unit : Currency
Description:
Some provision in income tax act,1961 allows any group company that are making losses to surrender those losses
to profit -making group companies generally in case of merger and acquisitions.

ProwessIQ April 15, 2019

2614 O RIGINATION AND REVERSAL OF OTHER TEMPORARY DIFFERENCES / OTHER ADJUSTMENTS

Table : Annual Financial Statements (IND-AS)

Indicator : Origination and reversal of other temporary differences/other adjustments
Field : orgin_reversal_oth_temp_diff
Data Type : Number
Unit : Currency
Description:
This data field captures any other adjustment relating to deferred tax assets and liabilities which are not captures
explicitly elsewhere.It also capture all adjustments which are not captured in any of the above data fields. At times,
companies do not clearly state or explain the adjustment considered to reconcile the difference between the income
tax expense and the tax on the accounting profit / (loss). In such cases, CMIE captures these adjustments in this
residual data field. For Example:- Chloride Metals Ltd. presented Deferred tax assets reversed on unabsorbed
losses and Jai corp.Ltd. presented effect related to property ,plant and equipment in notes for tax reconciliation in
its annual report of 2016-17.We have captured these items in this field.

April 15, 2019 ProwessIQ

I NCOME TAX EXPENSE / INCOME RECOGNISED IN S TATEMENT OF P ROFIT AND LOSS 2615

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax expense/income recognised in Statement of Profit and loss
Field : inc_tax_exp_recog_statem_profit_loss
Data Type : Number
Unit : Currency
Description:
This field captures the amount of tax expenses which is the total of current tax and deferred tax recognised in profit
and loss account.Income tax at the applicable statutory tax rate needs to be reconcilied with this field.

ProwessIQ April 15, 2019

2616 E FFECTIVE TAX RATE (%)

Table : Annual Financial Statements (IND-AS)

Indicator : Effective Tax rate (%)
Field : effective_tax_rate
Data Type : Number
Unit : Per cent
Description:
This is the rate of tax at which the company incurred its income tax expenses recognised in the statement of profit
and loss in relation to its profit before tax.

April 15, 2019 ProwessIQ

D EFERRED TAX ASSETS DUE TO DEDUCTIBLE TEMPORARY DIFFERENCE , IND AS 12 2617

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax assets due to deductible temporary difference, IND AS 12
Field : deff_tax_asst_due_to_deductible_temp_diff
Data Type : Number
Unit : Currency
Description:
This is different disclosure applicable to companies which have adopted IND-AS from the disclosure of deferred
tax assets as per AS 22.Ind-AS are the Indian accounting standards converged with the International Financial
Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.
As per Ind AS 12, subject to limited exceptions, deferred tax asset is recognised for all deductible temporary dif-
ferences to the extent that it is probable that taxable profit will be available against which the deductible temporary
difference can be utilised. Ind AS 12 is based on balance sheet approach. It requires recognition of tax conse-
quences of differences between the carrying amounts of assets and liabilities and their tax base. Existing AS 22 is
based on income statement approach. It requires recognition of tax consequences of differences between taxable
income and accounting income.For example :-Deferred tax asset arising due to property,plant and equipment under
Ind AS 12 instead of deferred tax asset arising due to depreciation under As 22.
Many times companies report the disclosure without separating deferred tax assets and liabilities. For example :-
JSW Steel Ltd. reported deferred tax disclosure at page no 156 of annual report 2016-17. In this case we capture
the negative figure as deferred tax liabilities and positive figures as deferred tax assets.

ProwessIQ April 15, 2019

2618 DTA DUE TO PROPERTY, PLANT AND EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to property, plant and equipment
Field : dta_due_to_ppe
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to deductible temporary difference of property,plant &
equipment which can be adjusted against future earning.Many times companies report DTA arising due to Depreci-
ation and amortisation or fixed assets impact of difference between tax depreciation etc. In these cases we capture
above items in this fields.

April 15, 2019 ProwessIQ

DTA DUE TO INTANGIBLE ASSETS 2619

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to intangible assets
Field : dta_due_to_intangible_asst
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to tangible assets which can be adjusted against future
earnings.

ProwessIQ April 15, 2019

2620 DTA DUE TO TRADE RECEIVABLES , LOANS AND ADVANCES

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to trade receivables, loans and advances
Field : dta_due_to_trade_receiv_loans_adv
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to trade receivables, loans and advances which can be
adjusted against future earnings.

April 15, 2019 ProwessIQ

DTA DUE TO FINANCIAL INSTRUMENT 2621

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to financial instrument
Field : dta_due_to_fin_instruments
Data Type : Number
Unit : Currency
Description:
This data field captures summation of deferred tax assets arising due to fair value loss on financial instruments such
as FVTOCI investments, FVTPL investment, investment in derivative instrument & hedge instrument etc.

ProwessIQ April 15, 2019

2622 DTA DUE TO FOREIGN EXCHNAGE TRANSLATION LOSSES OF FOREIGN OPERATION

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to foreign exchnage translation losses of foreign operation
Field : dta_due_to_foreig_ex_trans_loss_foreig_opera
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTA DUE TO FAIR VALUE LOSS ON HEDGES OF NET INVESTMENT IN FOREIGN OPERATION 2623

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to fair value loss on hedges of net investment in foreign operation
Field : dta_due_to_fair_value_loss_hedge_net_invest_forop
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2624 DTA DUE TO FAIR VALUE LOSSES ON CASH FLOW HEDGES

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to fair value losses on cash flow hedges
Field : dta_due_to_fair_value_loss_cash_flow_hedge
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTA DUE TO FAIR VALUE LOSS ON SECURITIES CARRIED AT FAIR VALUE THROUGH P&L / OCI 2625

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to fair value loss on securities carried at fair value through P&L / OCI
Field : dta_due_to_fair_value_loss_securiies_fvtoci_fvtpl
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2626 DTA DUE TO EXPENDITURE ON VRS

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to expenditure on VRS
Field : dta_due_to_exp_vrs
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to expenses on voluntary retirement scheme offered by
companies to its employees.

April 15, 2019 ProwessIQ

DTA DUE TO PROVISION FOR EMPLOYEE BENEFITS 2627

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to provision for employee benefits
Field : dta_due_to_prov_emp_benefits
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to provision made by companies for employees benefits
since under income tax act many employee related expenses are allowed for deduction on cash basis.

ProwessIQ April 15, 2019

2628 DTA DUE TO POST- RETIREMENT DEFINED BENEFIT OBLIGATIONS

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to post-retirement defined benefit obligations
Field : dta_due_to_post_retire_def_ben_oblig
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTA DUE TO MAT CREDIT ENTITLEMENT 2629

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to MAT credit entitlement
Field : dta_due_to_mat_credit_entitle
Data Type : Number
Unit : Currency
Description:
Ind AS 12 has the concept of temporary differences as against AS 22 which had a concept of timing differences.
Moreover, deferred tax asset is defined in Ind AS 12 to include the carry forward of unused tax credits. MAT
Credits are in the form of unused tax credits that are carried forward by the company for a specified period of time.
Accordingly, MAT Credit Entitlement should be grouped with deferred Tax Asset (net) in the balance sheet of an
entity and a separate note should be provided specifying the nature and amount of MAT Credit included as a part
of deferred tax. However, the company should review at each balance sheet date the reasonable certainty to recover
deferred tax asset including MAT Credit Entitlement.
For example :- Mindtree Ltd. has reported MAT credit entitlement in its deferred tax assets in its annual report of
2016-17 at page no 149.We have captured the same under this field.
This is new field applicable to the companies which prepare their financial statements in accordance with the In-
dian Accounting Standards (Ind-AS). Ind-AS are the Indian accounting standards converged with the International
Financial Reporting Standards (IFRS).
The MCA, vide its notification dated 16 February 2015, had issued a road map and criteria for implementation
of Ind-AS by companies other than banking companies, insurance companies and NBFCs (corporate road map).
Companies are required to adopt Ind-AS beginning the financial year 2016-17 if they meet the adoption criteria
specified in the roadmap. Such companies are required to present their financial statement as per the disclosure
format specified in division II of schedule III of the Companies Act,2013.

ProwessIQ April 15, 2019

2630 DTA BECAUSE OF CARRY FORWARD OF LOSSES

Table : Annual Financial Statements (IND-AS)

Indicator : DTA because of carry forward of losses
Field : dta_due_to_carry_fwd_losses
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to carry forward of unutilised tax losses which can be
adjusted against future earning.

April 15, 2019 ProwessIQ

DTA BECAUSE OF CARRY FORWARD CAPITAL LOSSES 2631

Table : Annual Financial Statements (IND-AS)

Indicator : DTA because of carry forward capital losses
Field : dta_due_to_carry_fwd_capital_losses
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax assets arising due to carry forward of unutilised capital tax losses which
can be adjusted against future earning.

ProwessIQ April 15, 2019

2632 DTA DUE TO OTHER TEMPORARY DIFFERENCES

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to other temporary differences
Field : dta_due_to_oth_temp_diff
Data Type : Number
Unit : Currency
Description:
This data field captures any other component of deferred tax asset which is not captured under any of the above
fields explicitly.

April 15, 2019 ProwessIQ

DTA DUE TO OTHER ASSETS / LIABLITIES 2633

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to other assets/liablities
Field : dta_due_to_oth_assts_liab
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2634 DTA DUE TO OTHER PROVISIONS

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to other provisions
Field : dta_due_to_oth_prov
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

D EFERRED TAX LIABILITIES DUE TO TAXABLE TEMPORARY DIFFERENCE , IND AS 12 2635

Table : Annual Financial Statements (IND-AS)

Indicator : Deferred tax liabilities due to taxable temporary difference, IND AS 12
Field : deff_tax_liab_due_to_taxable_temp_diff
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2636 DTL DUE TO PROPERTY, PLANT AND EQUIPMENT

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to property, plant and equipment
Field : dtl_due_to_ppe
Data Type : Number
Unit : Currency
Description:
This data field captures deferred tax liability arising due to accelerated tax depreciation or due to indexation benefits
available in income tax for some kind of assets.

April 15, 2019 ProwessIQ

DTL DUE TO INTANGIBLE ASSETS 2637

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to intangible assets
Field : dtl_due_to_intangible_asst
Data Type : Number
Unit : Currency
Description:
This data field captures any deferred tax liabilities arising due to tangible assets which can be adjusted against
future earnings.

ProwessIQ April 15, 2019

2638 DTL DUE TO FINANCIAL INSTRUMENT

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to financial instrument
Field : dtl_due_to_fin_instruments
Data Type : Number
Unit : Currency
Description:
This data field captures summation of deferred tax liabilities arising due to fair value loss on financial instruments
such as FVTOCI investments, FVTPL investment, investment in derivative instrument & hedge instrument etc.

April 15, 2019 ProwessIQ

DTL DUE TO FOREIGN EXCHNAGE TRANSLATION GAINS OF FOREIGN OPERATION 2639

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to foreign exchnage translation gains of foreign operation
Field : dtl_due_to_foreig_ex_trans_loss_foreig_opera
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2640 DTA DUE TO FAIR VALUE GAINS ON HEDGES OF NET INVESTMENT IN FOREIGN OPERATION

Table : Annual Financial Statements (IND-AS)

Indicator : DTA due to fair value gains on hedges of net investment in foreign operation
Field : dtl_due_to_fair_value_loss_hedge_net_invest_forop
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTL DUE TO FAIR VALUE GAINS ON CASH FLOW HEDGES 2641

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to fair value gains on cash flow hedges
Field : dtl_due_to_fair_value_loss_cash_flow_hedge
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2642 DTL DUE TO FAIR VALUE GAIN ON SECURITIES CARRIED AT FAIR VALUE THROUGH P&L / OCI

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to fair value gain on securities carried at fair value through P&L / OCI
Field : dtl_due_to_fair_value_loss_securiies_fvtoci_fvtpl
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTL DUE TO OTHERS TEMPORARY DIFFERENCE 2643

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to others temporary difference
Field : dtl_due_to_oth_temp_diff
Data Type : Number
Unit : Currency
Description:
This data field captures any other component of deferred tax asset which is not captured under any of the above
fields explicitly.

ProwessIQ April 15, 2019

2644 DTL DUE TO OTHER ASSETS / LIABLITIES

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to other assets/liablities
Field : dtl_due_to_oth_assts_liab
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

DTL DUE TO OTHER PROVISIONS 2645

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to other provisions
Field : dtl_due_to_oth_prov
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2646
DTL DUE TO UNDISTRIBUTED PROFIT / EARNING / RESERVES OF S UBSIDIARY, A SSOCIATE , J OINT V ENTURE

Table : Annual Financial Statements (IND-AS)

Indicator : DTL due to undistributed profit/earning/reserves of Subsidiary, Associate, Joint
Venture
Field : dtl_due_to_undist_prof_earn_resv_subs_assoc_jv
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

P OST- TAX PROFIT / ( LOSS ) FROM DISCONTINUED OPERATIONS 2647

Table : Annual Financial Statements (IND-AS)

Indicator : Post-tax profit / (loss) from discontinued operations
Field : profit_loss_frm_discontinued_oper
Data Type : Number
Unit : Currency
Description:
Ind AS 105 requires the presentation of a single amount in the statement of profit and loss comprising the total of:
• the post-tax profit or loss of discontinued operations; and
• the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of
the assets (disposal group) constituting the discontinued operation.
This data field captures the post-tax profit or loss of discontinued operations.

ProwessIQ April 15, 2019

2648 P ROFIT / (L OSS ) BEFORE TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Profit / (Loss) before tax
Field : profit_loss_before_tax
Data Type : Number
Unit : Currency
Description:
Profit or (Loss) before tax from discontinued operations is denoted by this data field. This amount is arrived at by
reducing expenses of discontinued operations from the amount of revenue of discontinued operations

April 15, 2019 ProwessIQ

D ISCONTINUED O PERATIONS R EVENUE 2649

Table : Annual Financial Statements (IND-AS)

Indicator : Discontinued Operations Revenue
Field : inc_frm_discont_business
Data Type : Number
Unit : Currency
Description:
Accounting Standard 24 (AS-24) issued by the Institute of Chartered Accountants of India (ICAI) covers discon-
tinuing operations and their disclosure. AS-24 defines a ’discontinuing operation’ as "a component of an enterprise
that an enterprise, pursuant to a single plan is either disposing of substantially in its entirety or disposing of piece-
meal (by selling assets and settling liabilities individually or in small groups), or terminating through abandonment.
Such an operation is one that represents a separate major line of business or geographical area of operations, and
can be distinguished operationally and for the purpose of financial reporting."
AS-24 requires a company to make certain disclosures regarding a discontinuing operation in its financial state-
ments. Such disclosures should continue to feature in its financial statements for periods up to and including the
period in which the disposal is completed.
In order to adhere with disclosure norms of discontinuing operations, companies report an array of information in
their annual reports. Companies report information on revenues, expenses, value of assets and liabilities, profit/loss
on disposal of assets/settling of liabilities, and cash flows from discontinuing operations. This data field captures
the amount of revenue earned by the company from ordinary activities that can be attributed to the discontinuing
operation for the current financial reporting period, in accordance with AS-24.

ProwessIQ April 15, 2019

2650 D ISCONTINUED O PERATIONS E XPENSES

Table : Annual Financial Statements (IND-AS)

Indicator : Discontinued Operations Expenses
Field : exp_frm_discont_business
Data Type : Number
Unit : Currency
Description:
Accounting Standard 24 (AS-24) issued by the Institute of Chartered Accountants of India (ICAI) covers discon-
tinuing operations and their disclosure. AS-24 defines a ’discontinuing operation’ as "a component of an enterprise
that an enterprise, pursuant to a single plan is either disposing of substantially in its entirety or disposing of piece-
meal (by selling assets and settling liabilities individually or in small groups), or terminating through abandonment.
Such an operation is one that represents a separate major line of business or geographical area of operations, and
can be distinguished operationally and for the purpose of financial reporting."
AS-24 requires a company to make certain disclosures regarding a discontinuing operation in its financial state-
ments. Such disclosures should continue to feature in its financial statements for periods up to and including the
period in which the disposal is completed.
In order to adhere with disclosure norms of discontinuing operations, companies report an array of information in
their annual reports. Companies report information on revenues, expenses, value of assets and liabilities, profit/loss
on disposal of assets/settling of liabilities, and cash flows from discontinuing operations. This data field captures
the quantum of expenses incurred by a company in respect of the ordinary activities attributable to discontinuing
operations during the current financial reporting period (as disclosed by the company) in accordance with the
requirements of AS-24.

April 15, 2019 ProwessIQ

I NCOME TAX EXPENSE / ( CREDIT ) 2651

Table : Annual Financial Statements (IND-AS)

Indicator : Income tax expense / (credit)
Field : inc_tax_expense
Data Type : Number
Unit : Currency
Description:
The amount of income tax expense / (credit) attributable to discontinued operations is denoted by this data field.

ProwessIQ April 15, 2019

 G AIN /( LOSS ) RECOGNISED ON THE RE - MEASUREMENT OF ASSETS OF DISCONTINUED OPERATION , NET OF
2652 TAX

Table : Annual Financial Statements (IND-AS)

Indicator : Gain/(loss) recognised on the re-measurement of assets of discontinued operation,
net of tax
Field : gain_loss_recog_rem_ast_discont_oper_net_of_tax
Data Type : Number
Unit : Currency
Description:
Ind AS 105 requires the presentation of a single amount in the statement of profit and loss comprising the total of:
• the post-tax profit or loss of discontinued operations; and
• the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of
the assets (disposal group) constituting the discontinued operation.
This data field captures the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on
the disposal of the assets (disposal group) constituting the discontinued operation.

April 15, 2019 ProwessIQ

G AIN / (L OSS ) ON DISPOSAL OF THE ASSETS CONSTITUTING DISCONTINUED OPERATIONS , NET OF TAX 2653

Table : Annual Financial Statements (IND-AS)

Indicator : Gain/ (Loss) on disposal of the assets constituting discontinued operations, net of
tax
Field : gain_loss_ast_disp_const_discont_oper_net_of_tax
Data Type : Number
Unit : Currency
Description:
Ind AS 105 requires the presentation of a single amount in the statement of profit and loss comprising the total of:
• the post-tax profit or loss of discontinued operations; and
• the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of
the assets (disposal group) constituting the discontinued operation.
This data field captures the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on
the disposal of the assets (disposal group) constituting the discontinued operation.

ProwessIQ April 15, 2019

2654 OF WHICH :- PROFIT /( LOSS ) ATTRIBUTABLE TO OWNERS OF THE COMPANY

Table : Annual Financial Statements (IND-AS)

Indicator : Of which:- profit/(loss) attributable to owners of the company
Field : profit_loss_for_the_year_attrib_to_owners
Data Type : Number
Unit : Currency

April 15, 2019 ProwessIQ

N ET CASH INFLOW / ( OUTFLOW ) FROM DISCONTINUED OPERATION DURING THE YEAR 2655

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow / (outflow) from discontinued operation during the year
Field : net_cf_frm_discont_business
Data Type : Number
Unit : Currency
Description:
Accounting Standard 24 (AS-24) issued by the Institute of Chartered Accountants of India (ICAI) covers discon-
tinuing operations and their disclosure. AS-24 defines a ’discontinuing operation’ as "a component of an enterprise
that an enterprise, pursuant to a single plan is either disposing of substantially in its entirety or disposing of piece-
meal (by selling assets and settling liabilities individually or in small groups), or terminating through abandonment.
Such an operation is one that represents a separate major line of business or geographical area of operations, and
can be distinguished operationally and for the purpose of financial reporting."
AS-24 requires a company to make certain disclosures regarding a discontinuing operation in its financial state-
ments. Such disclosures should continue to feature in its financial statements for periods up to and including the
period in which the disposal is completed.
In order to adhere with disclosure norms of discontinuing operations, companies report an array of information in
their annual reports. Companies report information on revenues, expenses, value of assets and liabilities, profit/loss
on disposal of assets/settling of liabilities, and cash flows from discontinuing operations. This data field captures the
amount of net cash flows attributable to the operating, investing and financing activities of a discontinuing operation
during the current financial reporting period as disclosed by the company in accordance with the requirements of
AS-24.

ProwessIQ April 15, 2019

2656 N ET CASH INFLOW ARISING ON DISPOSAL ( DISCONTINUED OPERATIONS )

Table : Annual Financial Statements (IND-AS)

Indicator : Net cash inflow arising on disposal (discontinued operations)
Field : net_cash_flow_on_disp_discont_oper
Data Type : Number
Unit : Currency
Description:
This data field captures the net cash inflow arising on disposal of discontinued operations. This amount is arrived
at by reducing the cash and cash equivalents of the disposal group from the amount of cash consideration received
from discontinued operations.

April 15, 2019 ProwessIQ

C ASH CONSIDERATION RECEIVED ( DISCONTINUED OPERATIONS ) 2657

Table : Annual Financial Statements (IND-AS)

Indicator : Cash consideration received (discontinued operations)
Field : cash_consd_received_discont_oper
Data Type : Number
Unit : Currency
Description:
This data field records the amount of cash consideration received on disposal of discontinued operations of the
entity.

ProwessIQ April 15, 2019

2658 (O UTFLOW ) ON ACCOUNT OF CASH AND CASH EQUIVALENT HELD IN DISPOSED GROUP

Table : Annual Financial Statements (IND-AS)

Indicator : (Outflow) on account of cash and cash equivalent held in disposed group
Field : outflow_ac_cash_cashequi_discont_oper
Data Type : Number
Unit : Currency
Description:
As per Ind AS 7 ’Statement of cash flows’, cash comprises of cash on hand and demand deposits; whereas cash
equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and
which are subject to an insignificant risk of changes in value.
Any amount of cash and cash equivalents in the disposed group is recorded in this field.

April 15, 2019 ProwessIQ

N ET ASSETS / ( LIABILITIES ) DISPOSED OFF DURING THE YEAR 2659

Table : Annual Financial Statements (IND-AS)

Indicator : Net assets / (liabilities) disposed off during the year
Field : net_ast_liab_disp_in_yr
Data Type : Number
Unit : Currency

ProwessIQ April 15, 2019

2660 A SSETS OF DISPOSED GROUP

Table : Annual Financial Statements (IND-AS)

Indicator : Assets of disposed group
Field : ast_frm_discont_business
Data Type : Number
Unit : Currency
Description:
Accounting Standard 24 (AS-24) issued by the Institute of Chartered Accountants of India (ICAI) covers discon-
tinuing operations and their disclosure. AS-24 defines a ’discontinuing operation’ as "a component of an enterprise
that an enterprise, pursuant to a single plan is either disposing of substantially in its entirety or disposing of piece-
meal (by selling assets and settling liabilities individually or in small groups), or terminating through abandonment.
Such an operation is one that represents a separate major line of business or geographical area of operations, and
can be distinguished operationally and for the purpose of financial reporting."
AS-24 requires a company to make certain disclosures regarding a discontinuing operation in its financial state-
ments. Such disclosures should continue to feature in its financial statements for periods up to and including the
period in which the disposal is completed.
In order to adhere with disclosure norms of discontinuing operations, companies report an array of information in
their annual reports. Companies report information on revenues, expenses, value of assets and liabilities, profit/loss
on disposal of assets/settling of liabilities, and cash flows from discontinuing operations. This data field captures
the carrying amounts, as on the balance sheet date, of the total assets of the discontinuing operation that is to be
disposed of.

April 15, 2019 ProwessIQ

L ESS : L IABILITIES OF DISPOSED GROUP 2661

Table : Annual Financial Statements (IND-AS)

Indicator : Less: Liabilities of disposed group
Field : liab_frm_discont_business
Data Type : Number
Unit : Currency
Description:
Accounting Standard 24 (AS-24) issued by the Institute of Chartered Accountants of India (ICAI) covers discon-
tinuing operations and their disclosure. AS-24 defines a ’discontinuing operation’ as "a component of an enterprise
that an enterprise, pursuant to a single plan is either disposing of substantially in its entirety or disposing of piece-
meal (by selling assets and settling liabilities individually or in small groups), or terminating through abandonment.
Such an operation is one that represents a separate major line of business or geographical area of operations, and
can be distinguished operationally and for the purpose of financial reporting."
AS-24 requires a company to make certain disclosures regarding a discontinuing operation in its financial state-
ments. Such disclosures should continue to feature in its financial statements for periods up to and including the
period in which the disposal is completed.
In order to adhere with disclosure norms of discontinuing operations, companies report an array of information in
their annual reports. Companies report information on revenues, expenses, value of assets and liabilities, profit/loss
on disposal of assets/settling of liabilities, and cash flows from discontinuing operations. This data field captures
the carrying amounts, as on the balance sheet date, of the total liabilities of the discontinuing operation that are to
be settled.

ProwessIQ April 15, 2019

2662
Alphabetical Listing
(Outflow) on account of cash and cash equivalent held
in disposed group, 2658
(Reduction) in surplus on a/c of issue of bonus shares,
719
(Reduction) in surplus on a/c of share buy back, 721
Access charges of telecom enterprises, 285
Accounting loss (-)/Profit before tax, 2594
Accrued expenses payable (short term), 1159
Accrued income including interest receivables, 2261
Accrued income including interest receivables from
group co./related parties, 2265
Accrued income including interest receivables from
group co./related parties (non-current), 1945
Accrued income including interest receivables(non cur-
rent), 1941
Accrued interest on bank deposit, 2263
Accrued interest on bank deposit (non current), 1943
Accrued interest receivable, 2262
Accrued interest receivable(non current), 1942
Accumulated allowance for uncollectible minimum
lease payments receivables, 2543
Accumulated depreciation, 2560
Actuarial gain(loss) on defined-benefit retirement obli-
gations, 550
Add : depreciation disclosed but not provided for the
year, 340
Add/Less: expense/(Income) related to dilutive poten-
tial equity shares, 2580
Add: Pre-operative expenses pending allocation for the
year, 1663
Addendum info on long term investments, 1863
Addendum info on short term investments, 2143
Addendum information of Compensation to employees,
184
Addendum information of Expenses, 421
Addendum information of Income, 110
Addendum Information of Liabilities, 1228
April 15, 2019
A LPHABETICAL L ISTING
Addendum information on fixed assets, 1674
Addition till date in fixed assets due to revaluation,
1690
Addition to gfa due to fluctuation in forex rate, 1674
Additions during the year, 606
Additions to biological assets - bearer plants during the
year, 1427
Additions to biological assets - bearer plants during the
year due to currency translation/restatement
differences, 1429
Additions to biological assets - bearer plants during the
year due to revaluation, 1428
Additions to biological assets excluding bearer plants
during the year, 1614
Additions to biological assets excluding bearer plants
during the year due to currency transla-
tion/restatement differences, 1616
Additions to biological assets excluding bearer plants
during the year due to revaluation, 1615
Additions to brands / trademark during the year, 1345
Additions to brands / trademark during the year due to
revaluation, 1346
Additions to brands/trademark during the year due to
currency translation/restatement differences,
1347
Additions to buildings during the year, 1449
Additions to buildings during the year (investment
property), 1749
Additions to buildings during the year due to currency
translation/restatement differences, 1451
Additions to buildings during the year due to revalua-
tion, 1450
Additions to communication equipment during the
year, 1537
Additions to communication equipment during the year
due to currency translation/restatement differ-
ences, 1539
ProwessIQ
A LPHABETICAL L ISTING
Additions to communication equipment during the year
due to revaluation, 1538
Additions to computers & IT systems during the year
due to currency translation/restatement differ-
ences, 1484
Additions to computers and IT systems during the year,
1482
Additions to computers and IT systems during the year
due to revaluation, 1483
Additions to electrical installations & fittings during the
year due to currency translation/restatement
differences, 1495
Additions to electrical installations and fittings during
the year, 1493
Additions to electrical installations and fittings during
the year due to revaluation, 1494
Additions to freehold & leasehold land during the year,
1403
Additions to freehold & leasehold land during the year
due to currency translation/restatement differ-
ences, 1405
Additions to freehold & leasehold land during the year
due to revaluation, 1404
Additions to furniture and fixtures during the year, 1559
Additions to furniture and fixtures during the year
due to currency translation/restatement differ-
ences, 1561
Additions to furniture and fixtures during the year due
to revaluation, 1560
Additions to furniture and other fixed assets during the
year, 1580
Additions to furniture and other fixed assets during the
year due to currency translation/restatement
differences, 1582
Additions to furniture and other fixed assets during the
year due to revaluation, 1581
Additions to goodwill during the year, 1300
Additions to goodwill during the year due to currency
translation/restatement differences, 1302
Additions to goodwill during the year due to revalua-
tion, 1301
Additions to intangible assets during the year, 1389
Additions to intangible assets during the year due to
currency translation/restatement differences,
1391
ProwessIQ
2663
Additions to intangible assets during the year due to
revaluation, 1390
Additions to investment property during the year, 1723
Additions to investment property during the year due to
currency translation/restatement differences,
1728
Additions to land and buildings, excl expl & evaluation
assets during the year, 1459
Additions to land and buildings, excl expl & evaluation
assets during the year due to currency transla-
tion/restatement differences, 1461
Additions to land and buildings, excl expl & evaluation
assets during the year due to revaluation, 1460
Additions to land during the year (investment property),
1743
Additions to leasehold improvements during the year,
1438
Additions to leasehold improvements during the year
due to currency translation/restatement differ-
ences, 1440
Additions to leasehold improvements during the year
due to revaluation, 1439
Additions to licenses & trade related rights during the
year, 1334
Additions to licenses & trade related rights during the
year due to currency translation/restatement
differences, 1336
Additions to licenses & trade related rights during the
year due to revaluation, 1335
Additions to mining / oil & gas properties during the
year, 1416
Additions to mining / oil & gas properties during the
year due to revaluation, 1417
Additions to mining /oil & gas properties during the
year due to currency translation/restatement
differences, 1418
Additions to mining rights etc during the year, 1323
Additions to mining rights etc during the year due to
currency translation/restatement differences,
1325
Additions to mining rights etc during the year due to
revaluation, 1324
Additions to other fixed assets during the year, 1570
Additions to other fixed assets during the year due to
currency translation/restatement differences,
1572
April 15, 2019
2664
Additions to other fixed assets during the year due to
revaluation, 1571
Additions to other intangible assets during the year,
1378
Additions to other intangible assets during the year
due to currency translation/restatement differ-
ences, 1380
Additions to other intangible assets during the year due
to revaluation, 1379
Additions to patents & copyrights during the year, 1356
Additions to patents & copyrights during the year
due to currency translation/restatement differ-
ences, 1358
Additions to patents & copyrights during the year due
to revaluation, 1357
Additions to plant & machinery during the year due to
currency translation/restatement differences,
1473
Additions to plant & machinery, computers and electri-
cal installations during the year, 1503
Additions to plant & machinery, computers and elec-
trical installations during the year due to
currency translation/restatement differences,
1505
Additions to plant & machinery, computers and electri-
cal installations during the year due to revalu-
ation, 1504
Additions to plant and machinery during the year, 1471
Additions to plant and machinery during the year due
to revaluation, 1472
Additions to PPE during the year, 1591
Additions to PPE during the year due to currency trans-
lation/restatement differences, 1593
Additions to PPE during the year due to revaluation,
1592
Additions to software during the year, 1312
Additions to software during the year due to currency
translation/restatement differences, 1314
Additions to software during the year due to revalua-
tion, 1313
Additions to tangible exploration and evaluation assets
during the year, 1603
Additions to tangible exploration and evaluation as-
sets during the year due to currency transla-
tion/restatement differences, 1605
April 15, 2019
A LPHABETICAL L ISTING
Additions to tangible exploration and evaluation assets
during the year due to revaluation, 1604
Additions to technical knowhow including product de-
signs / formulae etc. during the year, 1367
Additions to technical knowhow including product de-
signs / formulae etc. during the year due to
currency translation/restatement differences,
1369
Additions to technical knowhow including product de-
signs / formulae etc. during the year due to
revaluation, 1368
Additions to transport & communication equipment
and infrastructure during the year, 1547
Additions to transport & communication equipment
and infrastructure during the year due to
currency translation/restatement differences,
1549
Additions to transport & communication equipment
and infrastructure during the year due to reval-
uation, 1548
Additions to transport & other infrastructure during the
year, 1515
Additions to transport & other infrastructure during the
year due to currency translation/restatement
differences, 1517
Additions to transport & other infrastructure during the
year due to revaluation, 1516
Additions to transport equipment and vehicles during
the year, 1526
Additions to transport equipment and vehicles during
the year due to currency translation/restatement
differences, 1528
Additions to transport equipment and vehicles during
the year due to revaluation, 1527
Adjustment for (reversal of impairment / provn) of fi-
nancial instruments, 2367
Adjustment for impairment of / provn for financial in-
struments, 2363
Adjustment for share of (profit) / loss of associates /
joint venture, 2387
Adjustment to the carrying amount of long term finan-
cial investments in group/related companies,
1861
Adjustment to the carrying amount of long term finan-
cial investments in group/related companies
(excl equity method accounted invest), 1813
ProwessIQ
A LPHABETICAL L ISTING
Adjustment to the carrying amount of long term fi-
nancial investments in other companies, 1814,
1862
Adjustment to the carrying amount of short term finan-
cial investments in group/related companies,
2093, 2141
Adjustment to the carrying amount of short term fi-
nancial investments in other companies, 2094,
2142
Adjustments due to (profit) / loss on disposal of assets
classified as held for sale / discontinued oper-
ations, 2371
Adjustments due to (profit) / loss on disposal of invest-
ment properties (incl held for sale), 2374
Adjustments due to (profit) / loss on disposal of non-
financial assets, 2370
Adjustments due to (profit) / loss on disposal/ dilution
of subsidiaries / associates / jointly controlled
entities, 2373
Adjustments due to (profit) / loss on sale / settlement
of financial instruments and other investments,
2375
Adjustments due to (profit) or loss on sale of invest-
ments, 2372
Adjustments due to foreign exchange (gain) or loss,
2377
Adjustments due to minority interest income, 2388
Adjustments due to other provisions & impairments,
2362
Adjustments due to provision or liabilities written back,
2366
Adjustments due to provn for contingencies (banks or
fis), 2389
Adjustments for (increase) / decrease in fair value of
non-financial assets, 2376
Adjustments for allowance / impairment of inventories,
2364
Adjustments for allowance / impairment of trade receiv-
ables, 2365
Adjustments for amortisation of government grant,
2386
Adjustments for amortisation/write off of other assets,
2361
Adjustments for amortisations & other assets written
off, 2358
ProwessIQ
2665
Adjustments for depreciation & amortisation of tangi-
ble / intangible assets, 2356
Adjustments for dividend income, 2383
Adjustments for fair value (gain) / loss on derivative
financial instruments, 2379
Adjustments for fair value (gain) / loss on FVTPL fi-
nancial instruments, 2378
Adjustments for fair value (gain) / loss on non-
derivative financial instruments, 2380
Adjustments for finance cost, 2381
Adjustments for goodwill written off, 2359
Adjustments for impairment / (reversal of impairment)
of non-financial assets, 2357
Adjustments for interest income, 2382
Adjustments for other non operating / non cash ex-
penses or income, 2390
Adjustments for trade receivables written off, 2360
Adjustments for write back of allowance / impairment
of inventories, 2368
Adjustments for write back of allowance / impairment
of trade receivables, 2369
Advance to employee benefit trust / net plan assets
(short term), 2295
Advance to employee benefit trust / net plan assets(non
current), 2001
Advertising expenses, 246
Aggregate deferred tax adjustment of not reclassifiable
OCI, 554
Agricultural income tax, 418
Agricultural tax provision (long term), 986
Agricultural tax provision (short term), 1195
Allowance / impairment of inventories, 352
Allowance / provision for impairment on investment in
an associate, 387
Allowance / provision for impairment on investment in
group companies, 384
Allowance / provision for impairment on investment in
JV, 386
Allowance / provision for impairment on investment in
subsidiary, 385
Allowance / provisions for other contingencies, 359
Allowance/provision for impairment of trade and other
receivables (exclg loans & adv.), 356
Amortisation of capital government grant, 74
Amortisation of deferred expenditure, 344
Amortisation of deferred income, 73
April 15, 2019
2666
Amortisation of deferred loss on sale & lease back (fi-
nance lease), 342
Amortisation of deferred loss on sale & lease back (op-
erating lease), 216
Amortisation of intangible assets, 336
Applicable Statutory tax rate/ average tax rate (%),
2596
Arrears of depreciation, 642
Arrears of preference dividend, 2337
Arrears paid during the year, 178
Asset classified as held for sale & discontinued opera-
tions (long term), 2006
Asset classified as held for sale & discontinued opera-
tions (short term), 2300
Assets of disposed group, 2660
Audit fees, 229
Auditors fees, 228
Auditors fees for company law matters & others, 231
Auditors fees for taxation matters, 230
Authorised Capital, 1228
Authorised equity capital, 1231
Authorised equity shares, 1228
Authorised preference capital, 1232
Authorised preference shares, 1229
Authorised unclassified capital, 1233
Authorised unclassified shares, 1230
Average net profit for last three financial year, 2500
Bad debts recovered, 81
Bad trade receivables written off / bad debts written off,
362
Bad trade receivables, claims, advances and other re-
ceivables written off, 361
Bank borrowing from rbi excl current portion, 942
Bank charges and commission, 300
Basic EPS from continuing and discontinuing opera-
tions, 2562
Basic EPS from continuing operations, 2563
Basic EPS from discontinuing operations, 2565
Bearer biological assets, 1625
Bill discounting, 64
Bill discounting charges, 325
Bills and cheques discounted, 2302
Bills discounted with bank (secured), 1032
Bills discounted with bank (unsecured), 1035
Bills receivable, 2169
April 15, 2019
A LPHABETICAL L ISTING
Biological assets other than bearer plants written off,
366
Bonds issued by directors and promoters in their per-
sonal capacity, 2330
Bonds issued for disputed custom duties, 2327
Bonds issued for disputed excise, 2326
Bonds issued for disputed income tax, 2325
Bonds issued for disputed sales tax, 2328
Bonds issued for disputed taxes, 2324
Bonds issued for other disputed taxes, 2329
Bonds issued for other purposes, 2331
Bonds issued in favour of govt authorities, 2323
Bonus & ex-gratia, 166
Bonus shares issued during past five years, 1291
Bonus shares issued during the year (Nos), 1259
Book value of long term quoted investments, 1863
Book value of long term unquoted investments, 1865
Book value of short term quoted investments, 2143
Book value of short term unquoted investments, 2145
Brokerage & commission fees, 37
Building leased out, 1679
Buy back of shares during the year - amount, 1277
Buy back of shares during the year - shares (Nos), 1262
Call in arrears amount, 1292
Capital issue expenses amortised, 346
Capital redemption reserves, 618
Capital reserves (incl. grants and subsidies), 615
Capital, debt, investment & other reserves, 614
Cargo handling charges of transport enterprises, 277
Carriage Inward, 151
Carriage inward on finished goods, 159
Cash (outflow) / inflow due to direct taxes (paid) / re-
fund, 2402
Cash (outflow) due to acquisition of additional
shares/interest in subsidiaries, 2447
Cash (outflow) due to derivative contracts like futures,
forwards, options and swaps, 2420
Cash (outflow) due to dividend paid, 2458
Cash (outflow) due to dividend paid by Company to
shareholders, 2459
Cash (outflow) due to dividend paid by subsidiaries to
non-controlling interest, 2460
Cash (outflow) due to dividend tax paid, 2461
Cash (outflow) due to interest paid, 2457
Cash (outflow) due to issue expenses, 2456
ProwessIQ
A LPHABETICAL L ISTING
Cash (outflow) due to miscellaneous expenditure, 2405
Cash (outflow) due to purchase of associated companies
and JV, 2417
Cash (outflow) due to purchase of financial instruments
/ other investments, 2419
Cash (outflow) due to purchase of Intangible assets,
2409
Cash (outflow) due to purchase of investment proper-
ties, 2418
Cash (outflow) due to purchase of investments, 2415
Cash (outflow) due to purchase of PPE & biological as-
sets, 2408
Cash (outflow) due to purchase of subsidiaries, 2416
Cash (outflow) due to redemption or buyback of capital
(inclg. purchase of treasury shares), 2445
Cash (outflow) due to refund of application money(share/share
warrant), 2446
Cash (outflow) due to repayment of long term borrow-
ings, 2454
Cash (outflow) due to repayment of short term borrow-
ings, 2455
Cash (outflow) due to repayment of total borrowings
(incl. Finance lease obligations), 2453
Cash and cash equivalents as at the beginning of the
year, 2466
Cash and cash equivalents as at the end of the year, 2469
Cash balance, 2170
Cash consideration received (discontinued operations),
2657
Cash exceptional income, 118, 433
Cash flow before exceptional items, 2403
Cash flow before taxes generated from operations, 2401
Cash flow statement, 2352
Cash in hand, 2171
Cash in transit, 2172
Cash inflow (outflow) due to miscellaneous financing
activities, 2464
Cash inflow / (outflow) due to cash subsidy, 2449
Cash inflow / (outflow) due to financing activities of
discontinued operations, 2463
Cash inflow / (outflow) due to investment activities of
discontinued operations, 2437
Cash inflow / (outflow) due to items not classified as
above, 2467
Cash inflow due to disposal of assets classified as held
for sale, 2412
ProwessIQ
2667
Cash inflow due to disposal of discontinued operations,
2436
Cash inflow due to disposal of PPE & biological assets,
2410
Cash inflow due to dividend received, 2431
Cash inflow due to dividend received from group com-
panies, 2432
Cash inflow due to interest received, 2430
Cash inflow due to proceeds from issue of equity shares,
2441
Cash inflow due to proceeds from issue of preference
shares, 2442
Cash inflow due to proceeds from issue of share war-
rants, 2444
Cash inflow due to proceeds from issue of shares by
subsidiaries to non-controlling shareholders,
2443
Cash inflow due to proceeds from long term borrow-
ings, 2451
Cash inflow due to proceeds from share issues (includ-
ing share premium), 2440
Cash inflow due to proceeds from short term borrow-
ings, 2452
Cash inflow due to sale of additional shares / interest in
subsidiaries, 2448
Cash inflow due to sale of intangible assets, 2411
Cash inflow due to total borrowings (incl. Finance lease
obligations), 2450
Cash inflow from derivative contracts like futures, for-
wards, options and swaps, 2426
Cash inflow from disposal of associated companies and
JV, 2423
Cash inflow from disposal of investment properties,
2424
Cash inflow from disposal of subsidiaries, 2422
Cash inflow from sale/maturity of financial instruments
/ other investments, 2425
Cash inflow from sale/maturity of investments, 2421
Cash inflow or (outflow) due to acquisition or merger
or hiving off of companies or units, 2414
Cash inflow or (outflow) due to advances and loans to
others, 2428
Cash inflow or (outflow) due to advances and loans to
related parties (other than group cos), 2429
Cash inflow or (outflow) due to advances and loans to
subs or group companies, 2427
April 15, 2019
2668 A LPHABETICAL L ISTING

Cash inflow or (outflow) due to bank balance not con-
sidered as cash and cash equivalent/restricted
cash, 2433
Cash inflow or (outflow) due to borrowings (banks or
fis), 2398
Cash inflow or (outflow) due to decrease or (increase)
in Advances (banks or fis), 2396
Cash inflow or (outflow) due to decrease or (increase)
in capital wip, 2413
Cash inflow or (outflow) due to decrease or (increase)
in inventories, 2393
Cash inflow or (outflow) due to decrease or (increase)
in trade & other receivables, 2392
Cash inflow or (outflow) due to disbursements, 2434
Cash inflow or (outflow) due to increase or (decrease)
in Deposits (banks or fis), 2395
Cash inflow or (outflow) due to increase or (decrease)
in trade & other payables, 2394
Cash inflow or (outflow) due to investments (banks or
fis), 2397
Cash inflow or (outflow) due to miscellaneous investing
activity, 2438
Cash inflow or (outflow) due to others, 2399
Cash inflow or (outflow) from exceptional items (not
covered above), 2404
Cash inflow or (outflow) from exceptional items of fi-
nancing activities, 2462
Cash inflow or (outflow) from exceptional items of in-
vesting activities, 2435
Cash inflow or (outflow) from operating activities of
discontinued operations, 2400
Cash profit, 511
Cash profit net of exceptional items, 513
Cash settled, 171
Change in Excise duty on stock of finished goods, 139
Change in stock, 119
Change in stock of finished goods (including in transit),
120
Change in stock of finished goods of real estate and
construction, 133
Change in stock of real estate and construction, 132
Change in stock of wip and semifinished goods (includ-
ing in transit), 127
Change in wip of real estate and construction, 136
Cheques and drafts in hand, 2173
Claims not acknowledged as debt, 2334
Closing stock of finished goods, 124
Closing stock of finished goods in transit, 126
Closing stock of finished goods of real estate and con-
struction, 135
Closing stock of raw material, 155
Closing stock of semi finished goods in transit, 131
Closing stock of stock-in-trade, 125
Closing stock of wip and semifinished goods, 130
Closing stock of wip of construction activities, 138
Commitment on capital account, 2344
Commitment on other/revenue account, 2345
Commitments, 2343
Communications expenses, 249
Company code, 1
Consideration received, 2511
Construction income, 13
Consultancy fees, 232
Consultancy fees to auditors, 233
Consultancy fees to others, 234
Consumable biological assets, 1626
Contingency reserves, 629
Contingent / deferred consideration (current assets),
2271
Contingent / deferred consideration (current liabilities),
1150
Contingent / deferred consideration (non-current as-
sets), 1951
Contingent / deferred consideration (non-current liabil-
ities), 975
Contingent Assets, 2342
Contingent Equity Reserve, 635
Contingent liabilities, 2301
Contingent rent received recognised as income - Oper-
ating lease, 2558
Contingent rental revenue, 31
Contingent rental revenue on investment properties, 28
Contingent rents, 2552
Contingent rents received recognised as income - Fi-
nance lease, 2544
Contingent rents recognised as an expense during the
period, 2530
Contribution to jpc, 202
Contribution to oil pool account, 201
Contribution to provident fund, 167
Corporate tax, 409
Cost audit fees, 238

April 15, 2019 ProwessIQ

A LPHABETICAL L ISTING
Cost of goods sold, 434
Cost of hedging/FV changes in time value of op-
tion/forward element of forward contract (not
reclassifiable), 546
Cost of hedging/FV changes in time value of op-
tion/forward element of forward contract (re-
classifiable), 529
Cost of sales, 435
Cost of sales per day, 436
Counter guarantees by company on behalf of others,
2321
Counter guarantees for group companies, 2322
Credit card fees, 40
CSR Activity, 2500
CSR amount unspent pertaining to the current year,
2505
CSR expenditure to be incurred as per Companies Act
2013, 2501
Cumulative depreciation on biological assets - bearer
plants, 1434
Cumulative depreciation on biological assets excluding
bearer plants, 1621
Cumulative depreciation on brands / trademark, 1352
Cumulative depreciation on buildings, 1456
Cumulative depreciation on communication equipment,
1544
Cumulative depreciation on computers and IT systems,
1489
Cumulative depreciation on electrical installations &
fittings, 1500
Cumulative depreciation on freehold & leasehold land,
1410
Cumulative depreciation on furniture and fixtures, 1566
Cumulative depreciation on furniture and other fixed as-
sets, 1587
Cumulative depreciation on goodwill, 1307
Cumulative depreciation on intangible assets, 1397
Cumulative depreciation on investment property, 1735
Cumulative depreciation on land and buildings, excl
expl & evaluation assets, 1466
Cumulative depreciation on leased in assets, 1689
Cumulative depreciation on leased out assets, 1683
Cumulative depreciation on leasehold improvements,
1445
Cumulative depreciation on licenses & trade related
rights, 1341
ProwessIQ
2669
Cumulative depreciation on mining / oil & gas proper-
ties, 1423
Cumulative depreciation on mining rights//intangible
exploration and evaluation assets, 1330
Cumulative depreciation on other fixed assets, 1577
Cumulative depreciation on other intangible assets,
1385
Cumulative depreciation on patents & copyrights, 1363
Cumulative depreciation on plant & machinery, com-
puters and electrical installations, 1510
Cumulative depreciation on plant and machinery, 1478
Cumulative depreciation on PPE, 1599
Cumulative depreciation on software, 1319
Cumulative depreciation on tangible exploration and
evaluation assets, 1610
Cumulative depreciation on technical knowhow includ-
ing product designs / formulae etc., 1374
Cumulative depreciation on transport & communica-
tion equipment and infrastructure, 1554
Cumulative depreciation on transport & other infras-
tructure, 1522
Cumulative depreciation on transport equipment and
vehicles, 1533
Cumulative Impairment of biological assets - bearer
plants, 1645
Cumulative Impairment of biological assets excluding
bearer plants, 1660
Cumulative Impairment of brands & trademark, 1637
Cumulative Impairment of building, 1647
Cumulative Impairment of communication equipment,
1655
Cumulative Impairment of computers and it systems,
1650
Cumulative Impairment of electrical installations, 1651
Cumulative Impairment of furniture and fixtures, 1657
Cumulative Impairment of furniture and other fixed as-
sets, 1656
Cumulative Impairment of goodwill, 1633
Cumulative Impairment of intangible assets, 1632
Cumulative Impairment of investment property, 1737
Cumulative Impairment of land, 1643
Cumulative Impairment of land and building, excl expl
& evaluation assets, 1642
Cumulative Impairment of leasehold improvements,
1646
April 15, 2019
2670
Cumulative Impairment of licenses & trade related
rights, 1636
Cumulative Impairment of mining / oil & gas proper-
ties, 1644
Cumulative Impairment of mining rights/intangible ex-
ploration and evaluation assets, 1635
Cumulative Impairment of other fixed assets, 1658
Cumulative Impairment of other intangible assets, 1640
Cumulative Impairment of patents & copyrights, 1638
Cumulative Impairment of plant & machinery, comput-
ers and electrical installations, 1648
Cumulative Impairment of plant and machinery, 1649
Cumulative Impairment of PPE (Ind AS), 1641
Cumulative Impairment of software, 1634
Cumulative Impairment of tangible exploration and
evaluation assets, 1659
Cumulative Impairment of technical knowhow includ-
ing product designs/formulae etc., 1639
Cumulative Impairment of transport & communication
equipment & infrastructure, 1652
Cumulative Impairment of transport & other infrastruc-
ture, 1653
Cumulative Impairment of transport equipment and ve-
hicles, 1654
Current account in banks outside India (short term),
2185
Current account in banks within India (short term),
2176
Current assets (incl. short term investments, loans &
advances), 2007
Current financial assets, 2046
Current financial liabilities, 1022
Current liabilities, 1021
Current liabilities & provisions, 1020
Current maturities of finance lease obligation, 1123
Current maturities of long term debt, 1122
Current maturities of long term debt & lease, 1121
Current maturities of secured finance lease obligations,
1124
Current maturities of unsecured finance lease obliga-
tions, 1125
Current portion of borrowings from rbi, 849
Current portion of interest accrued and due (long term)
on borrowings, 825
Current portion of long term borrowing from banks,
739
April 15, 2019
A LPHABETICAL L ISTING
Current portion of long term borrowing from financial
institutions including NBFC’s, 746
Current portion of long term borrowings, 853
Current portion of long term borrowings from central &
state govt, 755
Current portion of long term borrowings from group en-
tities in banking business, 740
Current portion of long term borrowings from group en-
tities in FI business including NBFC’s, 747
Current portion of long term borrowings guaranteed by
directors, 852
Current portion of long term borrowings syndicated
across banks & institutions, 759
Current portion of long term convertible debentures and
bonds, 780
Current portion of long term debentures and bonds, 779
Current portion of long term deferred credit, 821
Current portion of long term fixed deposits, 834
Current portion of long term fixed deposits from pro-
moters, directors and shareholders., 836
Current portion of long term fixed deposits from public,
835
Current portion of long term fixed deposits raised by
financial institutions and NBFCs, 837
Current portion of long term foreign currency borrow-
ings, 798
Current portion of long term inter-corporate loans, 812
Current portion of long term loans from group & asso-
ciate business enterprises, 814
Current portion of long term loans from other business
enterprises, 815
Current portion of long term loans from promoters, di-
rectors and shareholders (individuals), 802
Current portion of long term loans from subsidiary
companies, 813
Current portion of long term maturities of finance lease
obligations, 829
Current portion of long term non-convertible deben-
tures and bonds, 781
Current portion of long term preference share capital,
731
Current portion of other long term borrowings, 844
Current portion of secured long term convertible deben-
tures and bonds, 771
Current portion of secured long term debentures and
bonds, 769
ProwessIQ
A LPHABETICAL L ISTING
Current portion of secured long term non-convertible
debentures and bonds, 770
Current portion of sub-ordinated debt, 847
Current portion of unsecured long term convertible
debentures and bonds, 777
Current portion of unsecured long term debentures and
bonds, 776
Current portion of unsecured long term non-convertible
debentures and bonds, 778
Current provisions, 1191
Current regulatory deferral assets, 2296
Current regulatory deferral liabilities, 1188
Current tax assets / Advance payment of tax (short
term), 2292
Current tax liabilities / Corporate tax provision (long
term), 982
Current tax liabilities / Corporate tax provision (short
term), 1192
CWIP & Intangible assets under development (net of
impairment), 1671
CWIP of Investment properties (net of impairment),
1740
DDT payable - dividend on equity shares, 1172
DDT payable - dividend on preference shares, 1173
DDT payable - dividend on preference shares classified
as equity, 1175
DDT payable - dividend on preference shares classified
as liability, 1174
Debenture and bond redemption reserves, 617
Debt instruments through OCI reserve, 652
Decrease in stock due to change in valuation, 144
Deduction from biological assets - bearer plants during
the year due to revaluation, 1431
Deduction from brands/trademark during the year due
to revaluation, 1349
Deduction from buildings during the year due to reval-
uation, 1453
Deduction from freehold & leasehold land during the
year due to revaluation, 1407
Deduction from goodwill during the year due to reval-
uation, 1304
Deduction from intangible assets during the year due to
revaluation, 1394
Deduction from leasehold improvements during the
year due to revaluation, 1442
ProwessIQ
2671
Deduction from licenses & trade related rights during
the year due to revaluation, 1338
Deduction from mining / oil & gas properties during the
year due to revaluation, 1420
Deduction from mining rights etc during the year due
to revaluation, 1327
Deduction from other intangible assets during the year
due to revaluation, 1382
Deduction from patents & copyrights during the year
due to revaluation, 1360
Deduction from software during the year due to revalu-
ation, 1316
Deduction from tangible exploration and evaluation as-
sets during the year due to revaluation, 1607
Deduction from technical knowhow including product
designs / formulae etc. during the year due to
revaluation, 1371
Deduction to gfa due to fluctuation in forex rate, 1675
Deductions from biological assets - bearer plants during
the year, 1430
Deductions from biological assets - bearer plants
during the year due to currency transla-
tion/restatement differences, 1432
Deductions from biological assets excluding bearer
plants during the year, 1617
Deductions from biological assets excluding bearer
plants during the year due to currency trans-
lation/restatement differences, 1619
Deductions from biological assets excluding bearer
plants during the year due to revaluation, 1618
Deductions from brands / trademark during the year,
1348
Deductions from brands/trademark during the year
due to currency translation/restatement differ-
ences, 1350
Deductions from buildings during the year, 1452
Deductions from buildings during the year due to
currency translation/restatement differences,
1454
Deductions from communication equipment during the
year, 1540
Deductions from communication equipment during the
year due to currency translation/restatement
differences, 1542
Deductions from communication equipment during the
year due to revaluation, 1541
April 15, 2019
2672
Deductions from computers & IT systems during the
year due to currency translation/restatement
differences, 1487
Deductions from computers & IT systems during the
year due to revaluation, 1486
Deductions from computers and IT systems during the
year, 1485
Deductions from electrical installations & fittings
during the year due to currency transla-
tion/restatement differences, 1498
Deductions from electrical installations & fittings dur-
ing the year due to revaluation, 1497
Deductions from electrical installations and fittings dur-
ing the year, 1496
Deductions from freehold & leasehold land during the
year, 1406
Deductions from freehold & leasehold land during the
year due to currency translation/restatement
differences, 1408
Deductions from furniture and fixtures during the year,
1562
Deductions from furniture and fixtures during the year
due to currency translation/restatement differ-
ences, 1564
Deductions from furniture and fixtures during the year
due to revaluation, 1563
Deductions from furniture and other fixed assets during
the year, 1583
Deductions from furniture and other fixed assets
during the year due to currency transla-
tion/restatement differences, 1585
Deductions from furniture and other fixed assets during
the year due to revaluation, 1584
Deductions from goodwill during the year, 1303
Deductions from goodwill during the year due to
currency translation/restatement differences,
1305
Deductions from intangible assets during the year, 1393
Deductions from intangible assets during the year
due to currency translation/restatement differ-
ences, 1395
Deductions from investment property during the year,
1729
Deductions from investment property during the year
due to currency translation/restatement differ-
ences, 1733
April 15, 2019
A LPHABETICAL L ISTING
Deductions from land and buildings, excl expl & eval-
uation assets during the year, 1462
Deductions from land and buildings, excl expl & eval-
uation assets during the year due to currency
translation/restatement differences, 1464
Deductions from land and buildings, excl expl & evalu-
ation assets during the year due to revaluation,
1463
Deductions from leasehold improvements during the
year, 1441
Deductions from leasehold improvements during the
year due to currency translation/restatement
differences, 1443
Deductions from licenses & trade related rights during
the year, 1337
Deductions from licenses & trade related rights
during the year due to currency transla-
tion/restatement differences, 1339
Deductions from mining / oil & gas properties during
the year, 1419
Deductions from mining / oil & gas properties
during the year due to currency transla-
tion/restatement differences, 1421
Deductions from mining rights etc during the year,
1326
Deductions from mining rights etc during the year
due to currency translation/restatement differ-
ences, 1328
Deductions from other fixed assets during the year,
1573
Deductions from other fixed assets during the year
due to currency translation/restatement differ-
ences, 1575
Deductions from other fixed assets during the year due
to revaluation, 1574
Deductions from other intangible assets during the year,
1381
Deductions from other intangible assets during the year
due to currency translation/restatement differ-
ences, 1383
Deductions from patents & copyrights during the year,
1359
Deductions from patents & copyrights during the year
due to currency translation/restatement differ-
ences, 1361
ProwessIQ
A LPHABETICAL L ISTING
Deductions from plant & machinery during the year
due to currency translation/restatement differ-
ences, 1476
Deductions from plant & machinery during the year due
to revaluation, 1475
Deductions from plant & machinery, computers and
electrical installations during the year, 1506
Deductions from plant & machinery, computers and
electrical installations during the year due to
currency translation/restatement differences,
1508
Deductions from plant & machinery, computers and
electrical installations during the year due to
revaluation, 1507
Deductions from plant and machinery during the year,
1474
Deductions from PPE during the year, 1595
Deductions from PPE during the year due to currency
translation/restatement differences, 1597
Deductions from PPE during the year due to revalua-
tion, 1596
Deductions from software during the year, 1315
Deductions from software during the year due to
currency translation/restatement differences,
1317
Deductions from tangible exploration and evaluation
assets during the year, 1606
Deductions from tangible exploration and evaluation
assets during the year due to currency trans-
lation/restatement differences, 1608
Deductions from technical knowhow including product
designs / formulae etc. during the year, 1370
Deductions from technical knowhow including prod-
uct designs / formulae etc. during the year
due to currency translation/restatement differ-
ences, 1372
Deductions from transport & communication equip-
ment and infrastructure during the year, 1550
Deductions from transport & communication equip-
ment and infrastructure during the year due to
currency translation/restatement differences,
1552
Deductions from transport & communication equip-
ment and infrastructure during the year due to
revaluation, 1551
ProwessIQ
2673
Deductions from transport & other infrastructure during
the year, 1518
Deductions from transport & other infrastructure
during the year due to currency transla-
tion/restatement differences, 1520
Deductions from transport & other infrastructure during
the year due to revaluation, 1519
Deductions from transport equipment and vehicles dur-
ing the year, 1529
Deductions from transport equipment and vehicles
during the year due to currency transla-
tion/restatement differences, 1531
Deductions from transport equipment and vehicles dur-
ing the year due to revaluation, 1530
Deemed export, 2477
Deferred government grant (long term), 1015
Deferred government grant (short term), 1168
Deferred income (long term), 1014
Deferred income liabilities (short term), 1167
Deferred tax, 412
Deferred tax adjustment of OCI, 542
Deferred tax assets, 1953
Deferred tax assets & liabilities due to temporary dif-
ference, IND AS 12, 2617
Deferred tax assets due to deductible temporary differ-
ence, IND AS 12, 2617
Deferred tax liabilities due to taxable temporary differ-
ence, IND AS 12, 2635
Deferred tax liability, 1003
Depreciation / amortisation, 332
Depreciation & amortisation of PPE, intangible assets
& investment property, 334
Depreciation on assets given on operating lease (excl.
Investment properties), 338
Depreciation on assets taken on finance lease, 339
Depreciation on biological assets - bearer plants for the
year, 1435
Depreciation on biological assets excluding bearer
plants for the year, 1622
Depreciation on brands / trademark for the year, 1353
Depreciation on buildings for the year, 1457
Depreciation on buildings for the year (investment
property), 1752
Depreciation on communication equipment for the
year, 1545
April 15, 2019
2674
Depreciation on computers and IT systems for the year,
1490
Depreciation on electrical installations & fittings for the
year, 1501
Depreciation on freehold & leasehold land for the year,
1411
Depreciation on furniture and fixtures for the year, 1567
Depreciation on furniture and other fixed assets for the
year, 1588
Depreciation on goodwill for the year, 1308
Depreciation on intangible assets for the year, 1398
Depreciation on Investment property, 337
Depreciation on investment property for the year, 1736
Depreciation on land and buildings, excl expl & evalu-
ation assets for the year, 1467
Depreciation on leasehold improvements for the year,
1446
Depreciation on licenses & trade related rights for the
year, 1342
Depreciation on mining / oil & gas properties for the
year, 1424
Depreciation on mining rights etc for the year, 1331
Depreciation on other fixed assets for the year, 1578
Depreciation on other intangible assets for the year,
1386
Depreciation on patents & copyrights for the year, 1364
Depreciation on plant & machinery, computers and
electrical installations for the year, 1511
Depreciation on plant and machinery for the year, 1479
Depreciation on PPE, 335
Depreciation on PPE for the year, 1600
Depreciation on software for the year, 1320
Depreciation on tangible exploration and evaluation as-
sets for the year, 1611
Depreciation on technical knowhow including product
designs / formulae etc. for the year, 1375
Depreciation on transport & communication equipment
and infrastructure for the year, 1555
Depreciation on transport & other infrastructure for the
year, 1523
Depreciation on transport equipment and vehicles for
the year, 1534
Depreciation provision written back, 84
Depreciation recognised in p/l, 2561
Derived Indicators of Expenses, 427
Derived Indicators of Income, 112
April 15, 2019
A LPHABETICAL L ISTING
Derived Indicators of Profits, 507
Details of the assets given on operating lease, 2559
Difference between normalised pat and pat reported by
company, 455
Difference due to bad debts recovered, 457
Difference due to depreciation provision written back,
460
Difference due to gain on change in accounting poli-
cies, 468
Difference due to gain on disposal of intangible assets,
466
Difference due to gain on disposal of PPE, 465
Difference due to income tax adjustments of earlier
years, 472
Difference due to insurance claims, 467
Difference due to loss because (effect) of change in val-
uation and accounting policies, 480
Difference due to loss on disposal of intangible assets,
478
Difference due to loss on disposal of PPE, 477
Difference due to loss on impairment of intangible as-
sets, 475
Difference due to loss on impairment of non-current
non-financial assets, 473
Difference due to loss on impairment of PPE, 474
Difference due to loss on sale of non-current non-
financial assets, 476
Difference due to material / exceptional expenses, 471
Difference due to material/exceptional income, 456
Difference due to other factors decreasing normalised
pat, 482
Difference due to other factors increasing normalised
pat, 470
Difference due to other provisions/impairment & credit
balances written back, 463
Difference due to profit on sale of non-finacial assets,
464
Difference due to provisions/impairment and credit bal-
ances written back, 459
Difference due to tax on exceptional items, 479
Difference due to tax provisions written back, 461
Difference due to transfer from reserves, 481
Difference due to transfer to reserves, 469
Difference due to write back of provision against trade
receivables/advances, 462
ProwessIQ
A LPHABETICAL L ISTING 2675

Diluted EPS from continuing and discontinuing opera-
tions, 2573
Diluted EPS from continuing operations, 2574
Diluted EPS from discontinuing operations, 2575
Director’s sitting fees and commission to non-executive
director, 185
Directors’ bonus and commission, 186
Directors’ contribution to PF, 189
Directors’ perquisites, 187
Directors’ remuneration, 184
Directors’ retirement benefits, 188
Directors’ salary, 184
Disclosure as per as-105 assets held for sale and discon-
tinued operations, 2647
Disclosure as per ind as-17 leases, 2521
Disclosure as per ind as-33 EPS, 2562
Disclosure as per ind as-40 investment properties, 2514
Disclosure for acquisition of subsidiary as per ind-as
103, 2506
Disclosure for disposal / derecognition of subsidiary as
per ind-as 110, 2510
Disclosures as per ind as-12 income taxes, 2594
Discontinued Operations Expenses, 2650
Discontinued Operations Revenue, 2649
Disputed claims or others, 2312
Disputed custom duties, 2309
Disputed excise, 2308
Disputed income tax, 2307
Disputed lease rentals, 2314
Disputed licence fees, 2313
Disputed sales tax, 2310
Disputed taxes, 2306
Distribution expenses (including outward freight), 247
Dividend equalisation reserve, 620
Dividend from group companies, 63
Dividend income, 60
Dividend income from investments measured at FV-
TOCI, 62
Dividend income from investments measured at
FVTPL, 61
Dividend on preference shares in the nature of liability,
309
Dividend paid and proposed, 657
Dividend payable, 1153
Dividend provisions, 1202
Dividend reserves, 640
Dividend tax, 664
Dividend tax payable, 1171
Dividend tax provision, 1209
Doctor’s and consultant’s fees, 288
Donations, 257
DTA because of carry forward capital losses, 2631
DTA because of carry forward of losses, 2630
DTA due to expenditure on VRS, 2626
DTA due to fair value gains on hedges of net investment
in foreign operation, 2640
DTA due to fair value loss on hedges of net investment
in foreign operation, 2623
DTA due to fair value loss on securities carried at fair
value through P&L / OCI, 2625
DTA due to fair value losses on cash flow hedges, 2624
DTA due to financial instrument, 2621
DTA due to foreign exchnage translation losses of for-
eign operation, 2622
DTA due to intangible assets, 2619
DTA due to MAT credit entitlement, 2629
DTA due to other assets/liablities, 2633
DTA due to other provisions, 2634
DTA due to other temporary differences, 2632
DTA due to post-retirement defined benefit obligations,
2628
DTA due to property, plant and equipment, 2618
DTA due to provision for employee benefits, 2627
DTA due to trade receivables, loans and advances, 2620
DTL due to fair value gain on securities carried at fair
value through P&L / OCI, 2642
DTL due to fair value gains on cash flow hedges, 2641
DTL due to financial instrument, 2638
DTL due to foreign exchnage translation gains of for-
eign operation, 2639
DTL due to intangible assets, 2637
DTL due to other assets/liablities, 2644
DTL due to other provisions, 2645
DTL due to others temporary difference, 2643
DTL due to property, plant and equipment, 2636
DTL due to undistributed profit/earning/reserves of
Subsidiary, Associate, Joint Venture, 2646
Effect of changes in tax rates and tax laws, 2603
Effect of different (higher/(lower)) tax rates of foreign
operations incl. withholding tax, 2608

ProwessIQ April 15, 2019

2676
Effect of expenses that are not deductible in determin-
ing taxable profit, 2598
Effect of expiry of recognised tax losses, 2601
Effect of group relief, 2613
Effect of income not subject to tax/exempt income,
2599
Effect of previously unrecognised and unused tax losses
and tax offsets now recognised deferred tax as-
sets, 2607
Effect of revaluations of assets, 2604
Effect of share of (profits)/losses of associate and JV,
2602
Effect of tax concessions/tax incentives/different tax
rate, 2600
Effect of under / over provision of current tax relating
to prior years, 2610
Effect of under / over provision of deferred tax relating
to prior years, 2611
Effect of under / over provision relating to prior years,
2609
Effect of undistributed profit/earning of subsidiary,
2612
Effect of unrecognised deferred tax assets (incldg. Un-
recognised DTA on tax losses), 2606
Effective Tax rate (%), 2616
Effects of currency translation on cash and cash equiv-
alents, 2468
Embedded derivatives (Current assets), 2239
Embedded derivatives (current liabilities), 1146
Embedded derivatives (non-current assets), 1916
Embedded derivatives (non-current liabilities), 971
Employee benefits expenses, 163
Employee stock option reserve, 611
Employee stock option reserve addition, 612
Employee stock option reserve used, 613
Entity as a lessee - Finance lease, 2521
Entity as a lessee - Operating lease, 2545
Entity as a lessor - Operating lease, 2554
Entity as a lessor-Finance lease, 2532
Environment and pollution control related expenses,
259
Equity attributable to owners of the company, 561
Equity capital suspense, 578
Equity component of convertible debt/bonds/notes re-
serve, 581
April 15, 2019
A LPHABETICAL L ISTING
Equity component of Convertible secured short term
debentures and bonds, 597
Equity component of Convertible unsecured short term
debentures and bonds, 601
Equity component of Fully convertible secured short
term debentures and bonds, 598
Equity component of fully paid up preference capital,
568
Equity component of Optionally convertible secured
short term debentures and bonds, 600
Equity component of Partly convertible secured short
term debentures and bonds, 599
Equity component of partly paid up preference capital,
569
Equity component of preference share capital, 567
Equity component of Secured long term convertible
debentures and bonds, 583
Equity component of Secured long term convertible
debentures and bonds excl current portion,
590
Equity component of secured long term foreign cur-
rency convertible bonds, 588
Equity component of secured long term foreign cur-
rency convertible bonds excl current portion,
595
Equity Component of Secured long term fully convert-
ible debentures and bonds, 584
Equity component of Secured long term fully convert-
ible debentures and bonds excl current por-
tion, 591
Equity Component of Secured long term optionally
convertible debentures and bonds, 586
Equity component of Secured long term optionally
convertible debentures and bonds excl current
portion, 593
Equity Component of Secured long term partly convert-
ible debentures and bonds, 585
Equity component of Secured long term partly convert-
ible debentures and bonds excl current por-
tion, 592
Equity component of secured short term foreign cur-
rency convertible bonds, 602
Equity Component of Unsecured long term convertible
debentures and bonds, 587
ProwessIQ
A LPHABETICAL L ISTING
Equity component of Unsecured long term convert-
ible debentures and bonds excl current por-
tion, 594
Equity component of unsecured long term foreign cur-
rency convertible bonds, 589
Equity component of unsecured long term foreign cur-
rency convertible bonds excl current portion,
596
Equity component of unsecured short term foreign cur-
rency convertible bonds, 603
Equity contribution from government, 572
Equity contributions / securities in the nature of capital,
570
Equity dividend (including special dividend), 658
Equity instruments through OCI reserve, 651
Equity settled, 170
Equity share alloted during past five years on conver-
sion of preference share, 1287
Equity shares alloted during past five years on conver-
sion of ECB, FCCB., 1285
Equity shares alloted during past five years on conver-
sion of loans and debt, 1284
Equity shares alloted during past five years pursuant to
ESOPs (non-cash), 1286
Equity shares alloted during past five years pursuant to
the scheme of mergers & acquisitions, 1283
Equity shares alloted during past five years without pay-
ment being received in cash, 1282
Equity shares at the beginning of the year (Nos), 1244
Equity shares at the end of the year (Nos), 1266
Equity shares issued against adrs/gdrs during past five
years, 1288
Equity shares issued against conversion of convertible
loans / bonds / notes during the year (Nos),
1254
Equity shares issued against conversion of ecb, fccb.
during the year (Nos), 1257
Equity shares issued against conversion of preference
shares during the year (Nos), 1256
Equity shares issued against exercise of share options
during the year (Nos), 1248
Equity shares issued against exercise of share options
during the year (Nos) (non-cash), 1255
Equity shares issued against exercise of warrants during
the year (Nos), 1249
ProwessIQ
2677
Equity shares issued for cash during the year (Nos),
1246
Equity shares issued for other than cash during the year
(Nos), 1252
Equity shares issued in consideration for the acquisition
during the year (Nos), 1253
Equity shares issued under IPO/FPO during the year
(Nos), 1247
Equity shares re-converted in adrs and gdrs. during past
five years, 1290
Excess of contract costs over progress billings/Unbilled
revenue (non current), 1944
Excess of progress billings over contract costs, 1183
Excise duty, 191
Excise duty on short term stock of finished goods, 2034
Executive directors’ remuneration, 183
Expenses capitalised, 422
Expenses charged to other expenditure heads, 372
Expenses on data centres, web hosting and co hosting,
252
Expenses on discontinuing operations, 442
Expenses on isps for internet services, 254
Expenses on vsats, satellite links, 253
Expenses paid in advance (short term), 2291
Expenses paid in advance(non current), 1997
Expenses recovered, 71
Expenses settled via share-based payment arrange-
ments (other than employees cost), 424
Expenses transferred to DRE, 423
Export incentives including duty draw back, etc., 16
Export obligations, 2346
Export of construction services, 2473
Export of goods(fob), 2471
Export of services, 2472
Fair value adjustments of contingent consideration,
2384
Fair value gain on agricultural produce, 21
Fair value gain on biological assets other than bearer
plant, 78
Fair value gain on re-measurement of contingent / de-
ferred consideration, 104
Fair value gain on retained interest in a subsidiary, as-
sociate or JV, 93
Fair value gain on step acquisition of a subsidiary, 94
April 15, 2019
2678
Fair value gain(loss) on debt instruments through other
comprehensive income, 530
Fair value gain(loss) on effective cash flow hedge/intrinsic Financial derivative instruments not designated as
value of option/spot element of forward con-
tract (not reclassifiable), 545
Fair value gain(loss) on effective cash flow hedge/intrinsic
value of option/spot element of forward con-
tract (reclassifiable), 528
Fair value gain(loss) on effective portion of the hedge
of net investments in foreign operations, 533
Fair value gain(loss) on financial liability designated
as FVTPL attributable to liability’s credit risk,
549
Fair value loss on agricultural produce, 267
Fair value loss on biological assets other than bearer
plant, 265
Fair value loss on re-measurement of contingent / de-
ferred consideration, 403
Fair value loss on retained interest in a subsidiary, asso-
ciate or JV, 392
Fair value loss on step acquisition of a subsidiary, 393
Fair value of Investment Properties, 2520
Fee based financial services expenses, 299
Fee based financial services income, 36
Films, programs rights, 293
Final dividend (including special dividend), 661
Final dividend payable, 1155
Finance Lease Disclosures, 2521
Financial derivative instruments (Current assets), 2233
Financial derivative instruments (current liabilities),
1140
Financial derivative instruments (non-current assets),
1910
Financial derivative instruments (non-current liabili-
ties), 965
Financial derivative instruments designated as hedge
(Current assets), 2241
Financial derivative instruments designated as hedge
(non-current assets), 1918
Financial derivative instruments designated as hedge(current Fund based financial services expenses, 303
liabilities), 1148
Financial derivative instruments designated as hedge(non- Future contracts (Current assets), 2237
current liabilities), 973
Financial derivative instruments not designated as
hedge (Current assets), 2242
April 15, 2019
A LPHABETICAL L ISTING
Financial derivative instruments not designated as
hedge (non-current assets), 1919
hedge(current liabilities), 1149
Financial derivative instruments not designated as
hedge(non-current liabilities), 974
Financial services expenses, 298
Fiscal benefits, 15
Fiscal benefits to oil companies, 17
Food & beverages expenses of transport enterprises,
276
Food & beverages of hotels & restaurants, 272
Foreign currency monetary item translation difference
a/c, 626
Foreign currency translation reserve, 625
Foreign exchange gain(loss) on translation of foreign
operations, 531
Foreign exchange gain(loss) on translation of sub-
sidiaries operations, 532
Foreign project reserves, 621
Forex earning – dividend, 2474
Forex earning – interest, 2475
Forex spending – dividend, 2484
Forex spending – interest, 2483
Forex spending – travelling, 2485
Forex spending others(incl payment for services), 2487
Forex spending royalty/ technical knowhow, 2486
Forex transactions, 2470
Forfeited equity capital, 573
Forfeited equity shares (no.), 574
Forward contracts (Current assets), 2235
Forward contracts (current liabilities), 1142
Forward contracts (non-current assets), 1912
Forward contracts (non-current liabilities), 967
Fringe benefits tax, 419
From directors, 1293
From others, 1294
Fully paid up equity capital (net of treasury capital),
564
Fund / wealth management fees, 41
Fund based financial services income, 45
Future contracts (current liabilities), 1144
Future contracts (non-current assets), 1914
Future contracts (non-current liabilities), 969
ProwessIQ
A LPHABETICAL L ISTING
Future minimum finance lease payables, 2521
Future minimum finance lease payment receivables,
2533
Future minimum finance sublease payments expected
to be received, 2531
Future minimum operating lease payables, 2545
Future minimum operating lease receivables, 2554
Future minimum operating sublease receivables, 2549
FVTOCI reserve, 650
Gain / (loss) on remeasurement of post-employee ben-
efit obligation (net of tax), 715
Gain / (loss) on transactions with NCI, 717
Gain on change in accounting policies, 103
Gain on corporate and debt restructuring (inclg. one
time debt waiver), 89
Gain on dilution/partial sale of interest in subsidiary,
associate & JV, 92
Gain on disposal of assets/settlement of liabilities of
discontinuing operations (net of tax), 445
Gain on disposal of biological assets other than bearer
plant, 100
Gain on disposal of intangible assets, 99
Gain on disposal of investment properties, 101
Gain on disposal of non-current assets held for sale, 102
Gain on disposal of non-current non-financial assets, 96
Gain on disposal of PPE, 98
Gain on disposal of PPE & Intangible assets, 97
Gain on revaluation of PPE / intangible asset, 544
Gain recognised on the re-measurement of assets of dis-
continued operation, net of tax, 447
Gain(loss) on equity instruments through other compre-
hensive income, 548
Gain/ (Loss) on disposal of the assets constituting dis-
continued operations, net of tax, 2653
Gain/(loss) recognised on the re-measurement of assets
of discontinued operation, net of tax, 2652
General reserves, 653
Goods and service tax, 194
Goodwill / bargain purchase gain on acquisition of a
subsidiary, 2508
Gratuities and superannuation, 168
Gross biological assets - bearer plants, 1426
Gross biological assets excluding bearer plants, 1613
Gross brands / trademark, 1344
Gross buildings, 1448
ProwessIQ
2679
Gross buildings (investment property), 1748
Gross carrying amount, 2559
Gross communication equipment, 1536
Gross computers and IT systems, 1481
Gross electrical installations and fittings, 1492
Gross freehold & leasehold land, 1402
Gross furniture and fixtures, 1558
Gross furniture and other fixed assets, 1579
Gross goodwill, 1299
Gross goodwill on consolidation, 1309
Gross intangible assets, 1387
Gross investment in the lease, 2532
Gross investment property, 1722
Gross land (investment property), 1742
Gross land and buildings, excl expl & evaluation assets,
1458
Gross leasehold improvements, 1437
Gross licenses & trade related rights, 1333
Gross Long term equity investment in associates ac-
counted for using equity method, 1757
Gross Long term equity investment in JV accounted for
using equity method, 1762
Gross mining / oil & gas properties, 1415
Gross mining rights/intangible exploration and evalua-
tion assets, 1322
Gross other fixed assets, 1569
Gross other intangible assets, 1377
Gross patents & copyrights, 1355
Gross plant & machinery, computers and electrical in-
stallations, 1502
Gross plant and machinery, 1470
Gross property, plant and equipment, 1589
Gross short term equity investment in associates ac-
counted for using equity method, 2037
Gross short term equity investment in JV accounted for
using equity method, 2042
Gross software, 1311
Gross tangible exploration and evaluation assets, 1602
Gross technical knowhow inclusing product designs /
formulae etc., 1366
Gross transport & communication equipment and in-
frastructure, 1546
Gross transport & other infrastructure, 1514
Gross transport equipment and vehicles, 1525
Guarantee fees and commission, 301
Guarantee for group companies, 2318
April 15, 2019
2680
Guarantee given in India (for finance companies), 2319
Guarantee given outside India (for finance companies),
2320
Guarantees and counter-guarantees, 2316
Guarantees commission / fees, 38
Guarantees given by companies bankers, 2348
Guarantees given by company, 2317
Hedging reserve, 627
Hiring charges of transport enterprises, 279
Hybrid perpetual/capital securities, 571
Immature biological assets, 1624
Impairment loss on buildings for the year (investment
property), 1754
Impairment loss on land for the year (investment prop-
erty), 1746
Impairment of biological assets - bearer plants for the
year, 1705
Impairment of biological assets excluding bearer plants
for the year, 1720
Impairment of biological assets other than bearer
plants, 382
Impairment of brands & trademark for the year, 1697
Impairment of building for the year, 1707
Impairment of communication equipment for the year,
1715
Impairment of computers and it systems for the year,
1710
Impairment of CWIP, 379
Impairment of electrical installations for the year, 1711
Impairment of furniture and fixtures for the year, 1717
Impairment of furniture and other fixed assets for the
year, 1716
Impairment of goodwill, 378
Impairment of goodwill for the year, 1693
Impairment of intangible assets, 377
Impairment of intangible assets for the year, 1692
Impairment of investment Property, 380
Impairment of investment property for the year, 1738
Impairment of land and building, excl expl & evaluation
assets for the year, 1702
Impairment of land for the year, 1703
Impairment of leasehold improvements for the year,
1706
Impairment of licenses & trade related rights for the
year, 1696
April 15, 2019
A LPHABETICAL L ISTING
Impairment of mining / oil & gas properties for the year,
1704
Impairment of mining rights/intangible exploration and
evaluation assets for the year, 1695
Impairment of non-current non-financial assets, 375
Impairment of other fixed assets for the year, 1718
Impairment of other intangible assets for the year, 1700
Impairment of other non-financial assets, 383
Impairment of patents & copyrights for the year, 1698
Impairment of plant & machinery, computers and elec-
trical installations for the year, 1708
Impairment of plant and machinery for the year, 1709
Impairment of PPE (Ind AS) for the year, 1701
Impairment of property, plant and equipment, 376
Impairment of software for the year, 1694
Impairment of tangible exploration and evaluation as-
sets for the year, 1719
Impairment of technical knowhow including product
designs/formulae etc. for the year, 1699
Impairment of transport & communication equipment
& infrastructure for the year, 1712
Impairment of transport & other infrastructure for the
year, 1713
Impairment of transport equipment and vehicles for the
year, 1714
Impairment on assets classified as held for sale, 381
Import of capital goods (cif), 2482
Import of finished goods (cif), 2481
Import of raw materials (cif), 2479
Import of stores and spares (cif), 2480
Imported raw materials consumed, 2490
Imported stores & spares consumed, 2493
Income from carbon credits, 77
Income from discontinuing operations, 441
Income from financial services, 35
Income from non-financial services, 22
Income from repairs & maintenance including after-
sales service income, 12
Income from treasury operations, 67
Income tax / witholding tax / tds payable, 1170
Income tax adjustments of earlier years, 405
Income tax at the applicable statutory tax rate, 2597
Income tax components of not reclassifiable OCI, 553
Income tax expense / (credit), 2651
Income tax expense/income recognised in Statement of
Profit and loss, 2615
ProwessIQ
A LPHABETICAL L ISTING
Income tax on reclassifiable OCI, 541
Income tax refund (including interest), 82, 458
Increase in stock due to change in valuation, 143
Increase or decrease in profit due to chg in accounting
policies, 493
Increase or decrease in profit on account of deprecia-
tion, 494
Increase or decrease in profit on account of expenses
recognition, 497
Increase or decrease in profit on account of Income
recognition, 496
Increase or decrease in profit on account of Inventories,
495
Increase or decrease in profit on account of liabilities,
498
Increase or decrease in profit on account of others, 499
Increase or decrease in reserves due to chg in account-
ing policies, 500
Increase or decrease in reserves on account of depreci-
ation, 501
Increase or decrease in reserves on account of expenses
recognition, 504
Increase or decrease in reserves on account of income
recognition, 503
Increase or decrease in reserves on account of invento-
ries, 502
Increase or decrease in reserves on account of liabili-
ties, 505
Increase or decrease in reserves on account of others,
506
Indigenous raw materials consumed, 2489
Indigenous stores & spares consumed, 2492
Indirect taxes, 190
Indirect taxes payable, 1176
Industrial sales, 7
Information type, 2
Insurance claims, 105
Insurance premium other than transit premium, 223
Insurance premium paid, 222
Intangible assets under development, 1673
Inter-office/branch adjustments (liabilities), 1189
Inter-office/branch adjustments (long term liabilities),
1017
Inter-office/branch adjustments of receivables, 2299
Inter-office/branch adjustments of receivables(non cur-
rent), 2005
ProwessIQ
2681
Interest accrued and due (long term) on borrowings,
822
Interest accrued and due (long term) on borrowings excl
current portion, 925
Interest accrued and due (long term) on secured bor-
rowings, 823
Interest accrued and due (long term) on secured bor-
rowings excl current portion, 926
Interest accrued and due (long term) on unsecured bor-
rowings, 824
Interest accrued and due (long term) on unsecured bor-
rowings excl current portion, 927
Interest accrued and due on borrowings, 1096
Interest accrued and due on secured borrowings, 1097
Interest accrued and due on unsecured borrowings,
1098
Interest accrued and not due on secured borrowings
(long term), 960
Interest accrued and not due on secured borrowings
(short term), 1132
Interest accrued and not due on unsecured borrowings
(long term), 961
Interest accrued and not due on unsecured borrowings
(short term), 1133
Interest accrued but not due (long term), 958
Interest accrued but not due (short term), 1130
Interest accrued but not due on borrowings (short term),
1131
Interest accrued but not due on long term borrowings,
959
Interest accrued on others (long term), 963
Interest accrued on others (short term), 1135
Interest accrued on trade payables (long term), 962
Interest accrued on trade payables (short term), 1134
Interest bearing short term loans provided to business
enterprises, 2222
Interest bearing short term loans provided to group
companies, 2219
Interest expense, 304
Interest free short term loans provided to business en-
terprises, 2221
Interest free short term loans provided to group compa-
nies, 2218
Interest from group companies, 59
Interest income, 46
Interest income from banks, 47
April 15, 2019
2682
Interest income from financial assets at amortised cost,
58
Interest income from financial assets at FVTOCI, 57
Interest income from financial assets at FVTPL, 56
Interest income of cos other than banks from invest-
ments, 48
Interest income of cos other than banks from loans and
advances, 50
Interest income of cos other than banks from other
sources, 52
Interest income of cos other than banks on overdue
trade receivables, 49
Interest income on finance leases, 51
Interest on bank overdrafts, 312
Interest on debenture, 308
Interest on delayed/deferred income tax payment, 317
Interest on deposits (banks, fis & nbfcs), 306
Interest on finance lease, 318
Interest on inter-bank and rbi loan (banks & Fis), 311
Interest on long term borrowings / convertible borrow-
ings, 305
Interest on long term trade payables, 314
Interest on other loans (term not specified), 316
Interest on recallable/defaulted loans/borrowings, 1157
Interest on short term borrowings / bank overdrafts /
revolving credit facility, 310
Interest on short term trade payables, 315
Interest on trade payables, 313
Interest payable to directors, 307
Interest tax, 203
Interim dividend, 659
Interim dividend payable, 1154
Internal transfers, 111
Internal transfers of raw materials (including own quar-
rying), 421
Inventories written off / written down, 367
Investment allowance reserves, 619
Investment banking fees, 42
Investment fluctuation reserve, 623
Investment Property written off, 368
Investor education and protection fund, 1221
Issue of Equity shares during the year (Nos), 1245
Issued Capital, 1234
Issued equity capital, 1236
Issued equity shares, 1234
Issued preference capital, 1237
April 15, 2019
A LPHABETICAL L ISTING
Issued preference shares, 1235
It enabled services charges, 237
IT/ITES & other professional services, 235
Items that may be reclassified to P&L, 527
Items that may not be reclassified to P&L, 543
Job-work income, 11
Key-man insurance to employees, 225
Laundry expenses of hotels & restaurants, 273
Lease equalisation reserves, 628
Leased in assets, gross (excl. Leased land), 1684
Leased in buildings, 1685
Leased in others assets, 1688
Leased in plant and machinery, 1686
Leased in vehicles, 1687
Leased out assets, gross (excl. Leased land), 1678
Legal charges, 239
Less : raw material transferred on hive-off and de-
mergers, 154
Less than six months, 2164
Less: adjustment to the carrying amount of long term
financial investments, 1860
Less: adjustment to the carrying amount of long term
financial investments (excl equity method ac-
counted invest), 1812
Less: adjustment to the carrying amount of short term
financial investments, 2092, 2140
Less: Allowance for impairment on long term equity
investment in associates accounted for using
equity method, 1760
Less: Allowance for impairment on long term equity
investment in JV accounted for using equity
method, 1765
Less: Allowance for impairment on short term equity
investment in associates accounted for using
equity method, 2040
Less: Allowance for impairment on short term equity
investment in JV accounted for using equity
method, 2045
Less: Amortisation of deferred gain on sale & lease
back (finance lease), 343
Less: Amortisation of deferred gain on sale & lease
back (operating lease), 217
Less: arrears of depreciation, 1628
Less: cenvat credit, 152
ProwessIQ
A LPHABETICAL L ISTING
Less: Compensation to employees capitalised, 181
Less: Compensation to employees transferred to DRE,
182
Less: cumulative depreciation on buildings (investment
property), 1751
Less: cumulative impairment loss on buildings (invest-
ment property), 1753
Less: cumulative impairment loss on land (investment
property), 1745
Less: Deductions to buildings during the year (invest-
ment property), 1750
Less: Deductions to land during the year (investment
property), 1744
Less: Deferred tax assets and credit, 415
Less: future finance charges, 2525
Less: Income capitalised, 107
Less: income transferred to DRE, 109
Less: indirect tax credits, 206
Less: Interest capitalised, 320
Less: Interest income capitalised, 108
Less: Interest transferred to DRE, 321
Less: Invest prop classified as held for sale, 1739
Less: Liabilities of disposed group, 2661
Less: MAT credit created, 411
Less: NFA trfd. to assets held for sale (break-up of
gross & cum dep not available), 1630
Less: Pre-operative expenses transferred to miscella-
neous expenditure during the year, 1669
Less: Pre-operative expenses written off during the
year, 1670
Less: preference dividend and preference dividend tax
(basic ceps), 2569
Less: Preference dividend and tax (diluted eps), 2579
Less: provisions for other diminution/adjustments on
fixed assets, 1629
Less: Total cumulative impairment of fixed assets, 1631
Less: transfer from revaluation reserves, 341
Less: unearned finance income, 2538
Less: utilised for issue of bonus shares, 607
Less:Depreciation of Investment Properties, 2518
Less:Direct operating expenses from property that did
not generate rental Income, 2516
Less:Direct operating expenses from property that gen-
erated rental income, 2515
Less:Pre-operative expenses allocated to fixed assets
during the year, 1668
ProwessIQ
2683
Less:Pre-operative income for the year, 1667
Letter of Comfort, 2347
Letter of credit issued by banks, 2305
Letter of credit issued by the company, 2303
Letter of credit issued by the company for group com-
panies, 2304
Liabilities associated with group of asset held for sale
& discontinued operations (long term), 1019
Liabilities associated with group of asset held for sale
& discontinued operations (short term), 1220
Liabilities of un-called and partly paidup shares &
debentures, 2339
Liabilities of underwriting obligation, 2340
Liabilities on account of forward foreign exchange con-
tract, 2333
Liabilities on account of non fulfilment of export obli-
gation, 2332
Liability component of convertible secured short term
debentures, 1057
Liability component of convertible unsecured short
term debentures and bonds, 1063
Liability component of fully convertible secured short
term debentures and bonds, 1058
Liability component of long term convertible prefer-
ence share capital, 729
Liability component of long term convertible prefer-
ence share capital excl current portion, 855
Liability component of optionally convertible secured
short term debentures and bonds, 1060
Liability component of partly convertible secured short
term debentures and bonds, 1059
Liability component of preference capital suspense ac-
count, 978
Liability component of preference Share application
money pending allotment (non refundable),
733
Liability component of preference Share application
money pending allotment ecp (non refund-
able), 858
Liability component of Secured long term convertible
debentures and bonds, 765
Liability component of Secured long term convertible
debentures and bonds excl current portion,
884
Liability component of secured long term foreign cur-
rency convertible bonds, 786
April 15, 2019
2684
Liability component of secured long term foreign cur-
rency convertible bonds (ecp), 896
Liability component of Secured long term fully convert-
ible debentures and bonds, 766
Liability component of Secured long term fully convert-
ible debentures and bonds excl current por-
tion, 885
Liability component of Secured long term optionally
convertible debentures and bonds, 768
Liability component of Secured long term optionally
convertible debentures and bonds excl current
portion, 887
Liability component of Secured long term partly con-
vertible debentures and bonds, 767
Liability component of Secured long term partly con-
vertible debentures and bonds excl current
portion, 886
Liability component of secured short term foreign cur-
rency convertible bonds, 1068
Liability component of short term convertible prefer-
ence share capital, 1025
Liability component of unsecured long term convertible
debentures and bonds, 774
Liability component of unsecured long term convert-
ible debentures and bonds excl current por-
tion, 890
Liability component of unsecured long term foreign
currency convertible bonds, 793
Liability component of unsecured long term foreign
currency convertible bonds (ecp), 903
Liability component of unsecured short term foreign
currency convertible bonds, 1074
License fees, 210
License fees amortised, 347
Liquidated damages and claims received, 72
Loan processing fees, 43
Loans & advances written off, 363
Loans considered good but unsecured, 1904
Long term acceptances, 952
Long term advances from customers on capital account,
1007
Long term advances from customers on capital account
from group companies, 1008
Long term advances from customers on revenue ac-
count, 1009
April 15, 2019
A LPHABETICAL L ISTING
Long term advances from customers on revenue ac-
count from group companies, 1010
Long term advances with government and statutory au-
thorities by finance cos, 1881
Long term bank balance, 1938
Long term borrowing from banks, 734
Long term borrowing from banks excl current portion,
859
Long term borrowing from financial institutions includ-
ing NBFC’s, 741
Long term borrowing from financial institutions includ-
ing NBFC’s excl current portion, 864
Long term borrowings excl equity component of com-
pound fin instruments, 726
Long term borrowings from central & state govt, 748
Long term borrowings from central & state govt excl
current portion, 869
Long term borrowings from RBI, 848
Long term borrowings guaranteed by directors, 850
Long term borrowings guaranteed by directors excl cur-
rent portion, 943
Long term borrowings syndicated across banks & insti-
tutions, 756
Long term borrowings syndicated across banks & insti-
tutions excl current portion, 876
Long term debentures and bonds excl equity component
of convt deb & bonds, 760
Long term debentures and bonds excl equity component
of convt deb & bonds (ecp), 879
Long term deferred credit, 816
Long term deferred credit excl current portion, 920
Long term deposits (fin), 1921
Long term deposits (non-fin), 1985
Long term deposits from employees (fin), 957
Long term deposits from employees (non-fin), 1011
Long term deposits lodged as security / restricted de-
posits, 1939
Long term deposits with government and statutory au-
thorities (fin), 1925
Long term deposits with government and statutory au-
thorities (non-fin), 1988
Long term financial advances & deposits, 1920
Long term financial advances considered bad & doubt-
ful, 1934
Long term financial advances considered good & se-
cured, 1932
ProwessIQ
A LPHABETICAL L ISTING
Long term financial advances considered good but un-
secured, 1933
Long term financial advances due from directors,md
and managers, 1936
Long term financial advances due from firms in which
directors, etc are interested, 1935
Long term financial advances received, 976
Long term financial advances received from group com-
panies, 977
Long term financial advances recoverable in cash, 1929
Long term financial advances recoverable in cash due
from group companies, 1930
Long term financial advances to employees and direc-
tors, 1928
Long term financial guarantee obligations, 979
Long term financial investments, 1815
Long term financial investments (excl equity method
accounted invest), 1767
Long term finished & semi-finished goods (including in
transit), 1963
Long term finished goods, 1964
Long term finished goods in transit, 1966
Long term finished inventories of construction, 1974
Long term finished inventories of real estate, 1971
Long term fixed deposits, 830
Long term fixed deposits excl current portion, 931
Long term fixed deposits from promoters, directors and
shareholders excl current portion, 933
Long term fixed deposits from promoters, directors and
shareholders., 832
Long term fixed deposits from public, 831
Long term fixed deposits from public excl current por-
tion, 932
Long term fixed deposits raised by financial institutions
and NBFCs, 833
Long term fixed deposits raised by financial institutions
and NBFCs excl current portion, 934
Long term foreign currency borrowings excl equity
component of convt bonds, 782
Long term foreign currency borrowings excl equity
component of convt bonds (ecp), 892
Long term fully paid up preference capital, 728
Long term fully paid up preference share capital excl
current portion, 854
Long term housing loans by finance companies, 1879
ProwessIQ
2685
Long term in debt instruments (incl. debentures) other
than government debentures and bonds, 1832
Long term institution and inter-bank advances, 1880
Long term inter-corporate loans, 803
Long term inter-corporate loans excl current portion,
911
Long term interest bearing loans provided to business
enterprises, 1899
Long term interest bearing loans provided to group
companies, 1896
Long term interest free loans provided to business en-
terprises, 1898
Long term interest free loans provided to group compa-
nies, 1895
Long term inventories, 1956
Long term invest in debt instruments / debenture (excl
equity method accounted invest) other than
government debentures and bonds, 1784
Long term investment in approved securities (for slr and
other statutory requirement), 1802, 1850
Long term investment in assisted companies, 1803,
1851
Long term investment in bonds and securities of gov-
ernment and local bodies, 1792, 1840
Long term investment in dated securities of govt, 1793,
1841
Long term investment in debt instruments, 1831
Long term investment in debt instruments (excl equity
method accounted invest), 1783
Long term investment in debt instruments of associates,
1835
Long term investment in debt instruments of asso-
ciates(excl equity method accounted invest),
1787
Long term investment in debt instruments of group/related
companies, 1833
Long term investment in debt instruments of group/related
companies (excl equity method accounted in-
vest), 1785
Long term investment in debt instruments of JV, 1836
Long term investment in debt instruments of JV(excl
equity method accounted invest), 1788
Long term investment in debt instruments of other re-
lated entities, 1790, 1838
Long term investment in debt instruments of other than
group/related companies, 1791, 1839
April 15, 2019
2686
Long term investment in debt instruments of sub-
sidiaries, 1834
Long term investment in debt instruments of unconsol-
idated subsidiaries, 1786
Long term Investment in debt securities (in the nature
of equity) of JV, 1763
Long term investment in equity shares, 1816
Long term investment in equity shares (excl equity
method accounted invest), 1768
Long term investment in equity shares of associates,
1819
Long term investment in equity shares of asso-
ciates(excl equity method accounted invest),
1771
Long term investment in equity shares of group/related
companies, 1817
Long term investment in equity shares of group/related
companies (excl equity method accounted in-
vest), 1769
Long term investment in equity shares of JV, 1820
Long term investment in equity shares of JV(excl equity
method accounted invest), 1772
Long term investment in equity shares of other related
entities, 1773, 1821
Long term investment in equity shares of other than
group/related companies, 1774, 1822
Long term investment in equity shares of subsidiaries,
1818
Long term investment in equity shares of unconsoli-
dated subsidiaries, 1770
Long term investment in mutual funds, 1795, 1843
Long term investment in mutual funds of associates,
1798, 1846
Long term investment in mutual funds of group/related
companies, 1796, 1844
Long term investment in mutual funds of JV, 1799,
1847
Long term investment in mutual funds of other related
entities, 1800, 1848
Long term investment in mutual funds of other than
group/related companies, 1801, 1849
Long term investment in mutual funds of subsidiaries,
1797, 1845
Long term investment in other securities of govt and
local bodies, 1794, 1842
April 15, 2019
A LPHABETICAL L ISTING
Long term investment in own debentures and securities,
1805, 1853
Long term Investment in pref. share (in nature of eq-
uity) of JV, 1764
Long term investment in pref. shares (in nature of eq-
uity) of associates, 1759
Long term investment in preference shares, 1823
Long term investment in preference shares (excl equity
method accounted invest), 1775
Long term investment in preference shares of asso-
ciates, 1826
Long term investment in preference shares of asso-
ciates(excl equity method accounted invest),
1778
Long term investment in preference shares of group/related
companies, 1824
Long term investment in preference shares of group/related
companies (excl equity method accounted in-
vest), 1776
Long term investment in preference shares of JV, 1827
Long term investment in preference shares of JV(excl
equity method accounted invest), 1779
Long term investment in preference shares of other re-
lated entities, 1781, 1829
Long term investment in preference shares of other than
group/related companies, 1782, 1830
Long term investment in preference shares of sub-
sidiaries, 1825
Long term investment in preference shares of unconsol-
idated subsidiaries, 1777
Long term investment in share & debenture appl.
money (pending allotment) from group/related
co./related parties, 1807, 1855
Long term investment in share and debenture applica-
tion money (pending allotment), 1806, 1854
Long term investment in the capital of partnership
firms, aop, boi., 1808, 1856
Long term Investment lodged as security, 1870
Long term investment of un-utilised monies of issue,
1809, 1857
Long term investment outside india, 1868
Long term Investments accounted for using the equity
method (net of impairment), 1755
Long term loans, 1891
Long term loans and advances by finance companies,
1877
ProwessIQ
A LPHABETICAL L ISTING
Long term loans by finance companies, 1878
Long term loans considered bad & doubtful, 1905
Long term loans considered good & secured, 1903
Long term loans due from directors,md and managers,
1907
Long term loans due from firms in which directors, etc
are interested, 1906
Long term loans from promoters, directors and share-
holders (individuals), 799
Long term loans from promoters, directors and share-
holders (individuals) excl current portion, 908
Long term loans provided to business enterprises, 1897
Long term loans provided to companies, departmental
undertakings and business enterprises, 1893
Long term loans provided to departmental undertakings
and SEBs, 1900
Long term loans provided to group companies, 1894
Long term loans to employees and directors, 1892
Long term margin money deposits (fin), 1926
Long term margin money deposits (non-fin), 1989
Long term maturities of finance lease obligations, 826
Long term maturities of finance lease obligations excl
current portion, 928
Long term miscellaneous investments, 1810, 1858
Long term non-convertible preference share capital,
730
Long term non-convertible preference share capital excl
current portion, 856
Long term non-financial advances & deposits, 1979
Long term non-financial advances considered bad &
doubtful, 1993
Long term non-financial advances considered good &
secured, 1991
Long term non-financial advances considered good but
unsecured, 1992
Long term non-financial advances due from direc-
tors,md and managers, 1995
Long term non-financial advances due from firms in
which directors, etc are interested, 1994
Long term non-financial advances recoverable in cash
or kind, 1982
Long term non-financial advances recoverable in kind
due from group companies, 1983
Long term non-financial advances to employees and di-
rectors, 1980
Long term non-financial capital advances, 1981
ProwessIQ
2687
Long term non-trade investments, 1867
Long term packing material, 1959
Long term partly paid up preference capital, 732
Long term partly paid up preference share capital excl
current portion, 857
Long term payables for capital works, 949
Long term payables/creditors for expenses, 948
Long term provision for estimated loss on onerous con-
tracts, 999
Long term provision for inventories incl prov for slow
moving inventories, 1000
Long term provision for other employee related issues
(leave, wage agreement, etc.), 992
Long term provision for premium payable on redemp-
tion of bonds, 964
Long term provision for restoration costs, 997
Long term provision for restructuring costs, 1001
Long term provision for warranty, 998
Long term raw material, 1958
Long term raw material, packing material in transit,
1960
Long term raw materials, packing material & stores &
spares (including in transit), 1957
Long term receivables against stock hired out, 1882
Long term repossessed assets, 1977
Long term retention deposits (excl held by customers),
1924
Long term retention deposits (excl vendors/suppliers),
956
Long term securitised assets and loans, 1901
Long term security deposits (fin), 1923
Long term security deposits (non-fin), 1987
Long term security deposits and trade deposits and
dealer deposits (fin), 954
Long term security deposits and trade deposits and
dealer deposits (non-fin), 1005
Long term security deposits and trade deposits and
dealer deposits from group companies (fin),
955
Long term security deposits and trade deposits and
dealer deposits from group companies (non-
fin), 1006
Long term semi finished goods in transit, 1968
Long term semi-finished goods, 1967
Long term stock of constructions (including work in
progress), 1973
April 15, 2019
2688
Long term stock of other assets, 1978
Long term stock of real estate (including work in
progress), 1970
Long term stock of shares & debentures, etc., 1969
Long term stock-in-trade, 1965
Long term stores & spares, 1961
Long term stores & spares in transit, 1962
Long term sub-ordinated debt, 846
Long term trade and capital payables, 946
Long term trade and capital payables and acceptanaces,
945
Long term trade investments, 1866
Long term trade payables for goods and services, 947
Long term trade receivables, 1871
Long term trade receivables outstanding from key
management personnel(KMP) and entities in
which KMP are interested, 1875
Long term trade receivables- doubtful, 1874
Long term trade receivables- secured, considered good,
1872
Long term trade receivables- unsecured, considered
good, 1873
Long term WIP of construction, 1975
Long term WIP of real estate, 1972
Long-term investment in debt securities (in the nature
of equity) of associates, 1758
Loss due to change in valuation and accounting poli-
cies, 402
Loss due to fire and natural calamities, 404
Loss on corporate and debt restructuring, 388
Loss on dilution/partial sale of interest in subsidiary, as-
sociate & JV, 391
Loss on disposal of assets/settlement of liabilities of
discontinuing operations (net of tax), 444
Loss on disposal of biological assets other than bearer
plant, 398
Loss on disposal of intangible assets, 397
Loss on disposal of investment properties, 399
Loss on disposal of non-current assets held for sale, 400
Loss on disposal of non-current non-financial assets,
394
Loss on disposal of PPE, 396
Loss on disposal of PPE & Intangible assets, 395
Loss on revaluation of PPE/intangible assets, 401
Loss on sale of investment in subsidiary, associates &
JV, 389
April 15, 2019
A LPHABETICAL L ISTING
Loss on securitisation/assignment of assets and loans,
329
Loss recognised on the re-measurement of assets of dis-
continued operation, net of tax, 446
Margins over income, 519
Market value of long term quoted investments, 1864
Market value of short term quoted investments, 2144
Marketing expenses, 243
MAT credit accumulated (short term), 2293
MAT credit accumulated(non current), 1999
MAT credit utilised, 410
Material / exceptional expenses, 373
Material/exceptional income, 79
Mature biological assets, 1623
Maximum amount of financial advances due from di-
rectors, etc. (long term), 1937
Maximum amount of financial advances due from di-
rectors, etc. (short term), 2260
Maximum amount of loan due from directors, etc. (long
term), 1908
Maximum amount of loan due from directors, etc.
(short term), 2231
Maximum amount of non-financial advances due from
directors, etc. (short term), 2290
Maximum amount of non-financial advances due from
directors, etc.(long term), 1996
Maximum short term commercial paper outstanding
during the year, 1104
Measures of Profits, 507
Medical consumables, 289
Minimum finance lease payable later than five years,
2524
Minimum finance lease payable later than one year but
not later than five years, 2523
Minimum finance lease payable not later than one year,
2522
Minimum finance lease payments receivable later than
five years, 2536
Minimum finance lease payments receivable later than
one year but not later than five, 2535
Minimum finance lease payments receivable not later
than one year, 2534
Minimum lease payment, 30
Minimum lease payment on investment properties, 27
Minimum lease payments under operating leases, 2551
ProwessIQ
A LPHABETICAL L ISTING
Minimum operating lease payable later than five years,
2548
Minimum operating lease payable later than one year
but not later than five years, 2547
Minimum operating lease payable not later than one
year, 2546
Minimum operating lease payments receivable later
than five years, 2557
Minimum operating lease payments receivable later
than one year but not later than five, 2556
Minimum operating lease payments receivable not later
than one year, 2555
Mining cess, 199
Misc fee based financial service income, 44
Misc. current financial assets, 2272
Misc. current financial liabilities(incl lease terminal
adj), 1160
Misc. current non-financial assets, 2297
Misc. current non-financial liabilities, 1190
Misc. non-current financial assets, 1952
Misc. non-current financial liabilities, 980
Misc. non-current non-financial assets, 2003
Misc. non-current non-financial liabilities, 1018
Miscellaneous expenditure, 256
Miscellaneous expenses of hospitals, 290
Miscellaneous expenses of hotels & restaurants, 274
Miscellaneous expenses of recreational enterprises, 295
Miscellaneous expenses of telecom enterprises, 286
Miscellaneous expenses of transport enterprises, 280
Miscellaneous income, 76
Miscellaneous indirect taxes, 205
Miscellaneous Short term investments, 2138
Miscellaneous short term investments, 2090
Money at call with banks in India (short term), 2183
Money at call with banks outside India (short term),
2187
Money received against share warrants, 580
Months, 4
More than six months, 2163
Movement in treasury shares/shares held by employee
benefit trust (Nos), 1267
Movement of equity shares (number) during the year
(Gross of treasury shares), 1244
Movement of preference shares during the year (Nos),
1272
ProwessIQ
2689
Negative goodwill / gain arising on acquisition of sub-
sidiaries/associates/Jvs, 547
Net assets / (liabilities) disposed off during the year,
2659
Net assets / (net liabilities) derecognised, 2510
Net assets / (net liabilities) taken over, 2506
Net biological assets - bearer plants, 1425
Net biological assets excluding bearer plants, 1612
Net brands & trademark, 1343
Net buildings, 1447
Net buildings (Investment Property), 1747
Net cash (inflow) / outflow on acquisition of sub-
sidiaries during the year, 2509
Net cash flow from operating activities (indirect
method), 2352
Net cash inflow / (outflow) arising on disposal, 2513
Net cash inflow / (outflow) from discontinued operation
during the year, 2655
Net cash inflow arising on disposal (discontinued oper-
ations), 2656
Net cash inflow or (outflow) due to net increase or (de-
crease) in cash and cash equivalents, 2465
Net cash inflow or (outflow) from financing activities,
2439
Net cash inflow or (outflow) from investing activities,
2406
Net communication equipment, 1535
Net computers and IT systems, 1480
Net electrical installations & fittings, 1491
Net exceptional income, 117
Net financial services expenses, 430
Net freehold & leasehold land, 1401
Net freehold land, 1412
Net furniture and fixtures, 1557
Net furniture and other fixed assets, 1556
Net gain / (loss) on disposal, 2512
Net goodwill, 1298
Net intangible assets, 1297
Net investment property (net of impairment), 1721
Net investments in long term finance leases, 1883
Net investments in short term finance leases, 2205
Net land (Investment Property), 1741
Net land and buildings, excl expl & evaluation assets,
1400
Net lease reserve adjustment, 1627
Net leasehold improvements, 1436
April 15, 2019
2690
Net leasehold land, 1413
Net licenses & trade related rights, 1332
Net long term borrowings excl equity component of
compound fin instruments, 854
Net Long term equity investment in associates ac-
counted for using equity method, 1756
Net Long term equity investment in JV accounted for
using equity method, 1761
Net mining / oil & gas properties, 1414
Net mining rights/intangible exploration and evaluation
assets, 1321
Net non-cash expenses, 432
Net other fixed assets, 1568
Net other intangible assets, 1376
Net patents & copyrights, 1354
Net plant & machinery, computers and electrical instal-
lations, 1468
Net plant and machinery, 1469
Net pre-operative expenses pending allocation (Closing
Balance), 1661
Net pre-operative expenses pending allocation (Open-
ing Balance), 1662
Net profit before tax and exceptional items, 2354
Net profit before tax and exceptional items from dis-
continued operations, 2355
Net profit margin, 523
Net profit/(loss) after share of profit/loss from asso-
ciates/JV, 448
Net property, plant and equipment, 1399
Net sales, 114
Net short term equity investment in associates ac-
counted for using equity method, 2036
Net short term equity investment in JV accounted for
using equity method, 2041
Net software, 1310
Net tangible exploration and evaluation assets, 1601
Net technical knowhow including product designs/formulae
etc., 1365
Net transport & communication equipment and infras-
tructure, 1512
Net transport & other infrastructure, 1513
Net transport equipment and vehicles, 1524
Network cost of telecom enterprises, 283
No. of branches, 2498
No. of employees, 2497
No.of shareholders outside india, 2499
April 15, 2019
A LPHABETICAL L ISTING
Nominal value of shares, 2585
Non current tax assets / Advance payment of tax, 1998
Non–provisions, 483
Non-controlling interests / minority interests, 723
Non-convertible secured short term debentures and
bonds, 1055
Non-convertible unsecured short term debentures and
bonds, 1064
Non-current assets, 1296
Non-current Financial assets, 1766
Non-current financial liabilities, 725
Non-current liabilities, 724
Non-current provisions, 981
Non-current regulatory deferral assets, 2002
Non-current regulatory deferral liabilities, 1016
Non-executive directors’ fees & commission, 241
Non-provision for debenture and bond redemption re-
serves, 491
Non-provision for diminution in investment, 484
Non-provision for gratuity, 490
Non-provision for interest expenses, 488
Non-provision for loans and advances including npas,
486
Non-provision for loans and advances to group compa-
nies, 487
Non-provision for others, 492
Non-provision for power expenses, 489
Non-provision for sundry debtors, 485
Number of shares held by holding co./ultimate holding
co. & group companies thereof, 1280
Numerical reconciliation of income tax expense, 2594
OCI adjusted in retained earnings (during the year), 714
Octroi, 197
Of which 1: secured long term loans made by finance
companies, 1885
Of which 1: secured short term loans made by finance
companies, 2207
Of which 2: unsecured long term loans made by finance
companies, 1886
Of which 2: unsecured short term loans made by fi-
nance companies, 2208
Of which 3: doubtful long term loans made by finance
companies, 1887
Of which 3: doubtful short term loans made by finance
companies, 2209
ProwessIQ
A LPHABETICAL L ISTING
Of which 4: long term loans to priority sector made by
finance companies, 1888
Of which 4: short term loans to priority sector made by
finance companies, 2210
Of which 5: long term advances by finance companies
to public sector, 1889
Of which 5: short term advances by finance companies
to public sector, 2211
Of which 6: long term overseas loans made by finance
companies, 1890
Of which 6: short term overseas loans made by finance
companies, 2212
Of which : decrease in short term inventories due to
change in valuation, 2032
Of which : foreign currency account (short term), 2195
Of which : increase in short term inventories due to
change in valuation, 2031
Of which : Special final dividend, 662
Of which : Special interim dividend, 660
Of which : unsecured long term foreign currency sub-
ordinated debt, 797
Of which : unsecured long term foreign currency sub-
ordinated debt (ecp), 907
Of which : unsecured short term foreign currency sub-
ordinated debt, 1078
Of which : write off of short term inventories due to
obsolescence, 2033
Of which current liabilities and provisions due to ssis
and smes, 1227
Of which: amortisation of transaction fees income on
debt/loans/advances, 55
Of which: Amount spent on CSR actvities for the cur-
rent year, 2503
Of which: bank balances other than cash and cash
equivalents as reported, 2198
Of which: Discount/(premium) amortisation on debt in-
vestments, 54
Of which: long term investments in certificate of de-
posits, 1811, 1859
Of which: Long term overseas investments in
group/related companies, 1869
Of which: Long term retention money held by cus-
tomers, 1876
Of which: long term retention money of ven-
dors/suppliers, 951
ProwessIQ
2691
Of which: long term trade payables owed to related par-
ties, 950
Of which: Operating lease equalisation adjustment, 32
Of which: Operating lease expense equalisation adjust-
ment, 215
Of which: short term balances with banks disclosed as
cash & cash equivalent, 2197
Of which: short term investments in certificate of de-
posits, 2091, 2139
Of which: short term Investments in the nature of
Cash and cash equivalents considered as in-
vestments, 2151
Of which: Short term overseas investments in
group/related companies, 2149
Of which: Short term retention money held by cus-
tomers, 2168
Of which: short term retention money of ven-
dors/suppliers, 1118
Of which: short term trade payables owed to related
parties, 1117
Of which: total amortisation of transaction cost on
debt/fin liab. (eim method), 323
Of which: total discount/(premium) amortisation on
debt/fin liab. (eim method), 322
Of which:- profit/(loss) attributable to owners of the
company, 2654
Of which:cash and cash equivalents as reported, 2196
Opening stock of finished goods, 121
Opening stock of finished goods in transit, 123
Opening stock of finished goods of real estate and con-
struction, 134
Opening stock of raw materials, 149
Opening stock of semi finished goods in transit, 129
Opening stock of stock-in-trade, 122
Opening stock of wip and semifinished goods, 128
Opening stock of wip of construction activities, 137
Operating profit of non-financial companies, 515
Operating cash flow before working capital changes,
2391
Operating expenses of finance cos, 429
Operating expenses of non-finance cos, 428
Operating Lease Disclosures, 2545
Operating lease rent from Investment properties, 26
Operating lease rent from other properties, 29
Operating profit margin of financial companies, 525
April 15, 2019
2692
Operating profit margin of non-financial companies,
524
Operating profit of financial companies, 516
Options (Current assets), 2238
Options (current liabilities), 1145
Options (non-current assets), 1915
Options (non-current liabilities), 970
Origination and reversal of other temporary differ-
ences/other adjustments, 2614
Other additions/(deduction) to surplus/deficit a/c, 718
Other amortisations, 350
Other assets written off, 369
Other borrowing costs, 324
Other capitalisation, 370
Other claims disputed, 2315
Other comprehensive income, 526
Other contingency reserves, 631
Other contingent liabilities, 2335
Other current financial assets, 2232
Other current non-financial assets, 2273
Other current provisions, 1219
Other direct & indirect tax provisions (long term), 983
Other direct tax provision (long term), 988
Other direct taxes, 417
Other expenses on employees, 180
Other expenses transferred to DRE, 371
Other fee based financial services expenses, 302
Other fee based financial services income, 39
Other financial services expenses, 331
Other financial services income, 69
Other fiscal benefits and subsidies, 19
Other forex earnings, 2476
Other fund based financial services expenses, 326
Other fund based financial services income, 68
Other imported inventories consumption, 2496
Other income, 70
Other indigenous inventories consumption, 2495
Other indirect taxes, 195
Other industrial sales, 20
Other inventories consumed, 2494
Other issue of equity shares for cash during the year
(Nos), 1251
Other issue of equity shares for other than cash during
the year (Nos), 1260
Other items of OCI, 637
Other long term advances by finance companies, 1884
April 15, 2019
A LPHABETICAL L ISTING
Other long term balances with fis & post office, 1940
Other long term borrowings, 838
Other long term borrowings excl current portion, 935
Other long term deposits (fin), 1927
Other long term deposits (non-fin), 1990
Other long term financial advances given, 1931
Other long term financial investment, 1804, 1852
Other long term financial liabilities, 953
Other long term loans, 1902
Other long term non-financial advances given, 1984
Other long term non-financial advances received, 1012
Other long term non-financial advances received from
group companies, 1013
Other long term non-financial liabilities, 1004
Other material / exceptional expenses, 407
Other material/ exceptional income, 106
Other miscellaneous contingent liabilities, 2341
Other miscellaneous expenses, 263
Other miscellaneous fund based financial services ex-
penses, 328
Other miscellaneous taxes, 420
Other non current provisions, 1002
Other non-current Financial assets, 1909
Other non-current non-financial assets, 1955
Other not reclassifiable OCI, 552
Other operational expenses of educational enterprises,
296
Other operational expenses of hospitals, etc., 287
Other operational expenses of hotels & restaurants, 271
Other operational expenses of industrial enterprises,
266
Other operational expenses of IT and ITES companies,
270
Other operational expenses of non-financial services
enterprises, 268
Other operational expenses of other non-financial ser-
vices companies, 297
Other operational expenses of recreational enterprises,
291
Other operational expenses of telecommunication en-
terprises, 282
Other operational expenses of transport enterprises, 275
Other operational expenses of travel and tourism enter-
prise, 281
Other prepaid expenses including indirect taxes paid
(short term), 2294
ProwessIQ
A LPHABETICAL L ISTING
Other prepaid expenses including other indirect taxes
paid(non current), 2000
Other professional services, 240
Other provisions/impairment & credit balances written
back, 88
Other receivables including claims written off, 364
Other reclassifiable OCI, 535
Other revenue reserves, 639
Other secured short term borrowings, 1109
Other short term advances by finance companies, 2206
Other short term balances with fis & post office, 2194
Other short term borrowings, 1108
Other short term deposits (financial), 2250
Other short term deposits (non-fin), 2284
Other short term direct & indirect tax provisions, 1193
Other short term direct tax provision, 1197
Other short term earmarked accounts, 2193
Other short term financial advances given, 2254
Other short term financial investments, 2084, 2132
Other short term financial liabilitites, 1120
Other short term loans, 2225
Other short term non-financial advances given, 2278
Other short term non-financial advances received, 1186
Other short term non-financial advances received from
group companies, 1187
Other short term non-financial liabilities, 1166
Other specific reserves and funds (incl. development
reserve fund), 633
Other specific reserves/funds, 638
Other statutory reserves, 632
Other trade receivables o/s from KMP, 2167
Other transfers from investment properties, 1732
Other transfers into investment property, 1727
Other unclaimed and unpaid dues, 1165
Other unsecured short term borrowings, 1110
Other/unspecified financial derivative instruments (Cur-
rent assets), 2240
Other/unspecified financial derivative instruments (cur-
rent liabilities), 1147
Other/unspecified financial derivative instruments (non-
current assets), 1917
Other/unspecified financial derivative instruments (non-
current liabilities), 972
Others disputed taxes including octroi and local taxes,
2311
Others leased out assets, 1682
ProwessIQ
2693
Outsourced industrial jobs (Including Mfg.), 226
Outsourced professional jobs, 227
Packaging and packing expenses, 157
Paid Up Capital, 1242
Paid up equity capital (net of forfeited & treasury capi-
tal), 563
Paid up equity shares (net of forfeited & treasury
shares), 1242
Paid up preference shares, 1243
Partly paid up equity capital (net of forfeited capital),
566
PAT as % of total income, 521
PAT discont ops as % of income from disocont ops, 518
PAT from continuing ops as % of income from contin-
uing ops, 517
PAT net of exceptional items, 512
Payment recognised as an expense during the year,
2550
Payment under VRS (one time charge), 177
Payments and reimbursement of expenses, 179
PBDITA, 507
PBDITA as % of total income, 519
PBPT, 509
PBPT net of EI &OI as % of total income net of EI, 522
PBT, 510
PBT as % of total income, 520
Penalties on direct taxes, 261
Penalties on indirect taxes, 264
Percentage of shares held by holding co./ultimate hold-
ing co. & group companies thereof, 1281
Plant and machinery leased out, 1680
Post tax profit / (loss) from continuing operations, 439
Post-tax profit / (loss) from discontinued operations,
2647
Postage & courier, 251
Potential addition of equity shares due to other sources,
2590
Potential addition of equity shares on debenture conver-
sion, 2587
Potential addition of equity shares on gdr/adr conver-
sion, 2588
Potential addition of equity shares on loan conversion,
2586
Potential addition of equity shares on stock options,
2589
April 15, 2019
2694
Potential addition to equity shares on conversion of
preference shares, 2592
Potential addition to equity shares on warrant conver-
sion, 2591
Power & fuel (including wheeling charges paid by elec-
tricity companies), 161
Power, fuel (including wheeling charges paid by elec-
tricity companies) & water charges, 160
PPE / intangible assets written off, 365
Pre-operative employee compensation for the year,
1665
Pre-operative Interest expenses for the year, 1664
Pre-operative other expenses for the year, 1666
Preference capital suspense account eqty component,
579
Preference dividend, 663
Preference shares at the beginning of the year (Nos),
1272
Preference shares at the end of the year (Nos), 1275
Preference shares converted / redeem during the year
(Nos), 1274
Preference shares issued during the year (Nos), 1273
Preliminary expenses amortised, 345
Present value of finance lease payments receivable later
than five years, 2542
Present value of finance lease payments receivable later
than one year but not later than five, 2541
Present value of finance lease payments receivable not
later than one year, 2540
Present value of minimum finance lease payable later
than five years, 2529
Present value of minimum finance lease payable later
than one year but not later than five years,
2528
Present value of minimum finance lease payable not
later than one year, 2527
Present value of minimum finance lease payments re-
ceivable, 2539
Present value of minimum lease payments, 2526
Printing & stationery expenses, 255
Product development expenses amortised, 348
Professional fees settled via share-based payment ar-
rangements, 426
Profit / (loss) after tax for the year, 437
Profit / (loss) attributable to non-controlling interests,
454
April 15, 2019
A LPHABETICAL L ISTING
Profit / (Loss) before tax, 2648
Profit /(loss) attributable to owners of the company, 453
Profit from Investment Properties, 2519
Profit from Investment Properties before depreciation,
2517
Profit on sale of investment in subsidiary, associates &
JV, 90
Profit on securitisation/assignment of assets and loans,
66
Profit retained/Loss’ during the year, 656
Profit/(loss) attributable to equity shareholders from
continuing & discontinuing operations (nu-
merator basic eps), 2566
Profit/(loss) attributable to equity shareholders from
continuing & discontinuing operations (nu-
merator diluted eps), 2576
Profit/(loss) attributable to equity shareholders from
continuing operations (numerator basic eps),
2567
Profit/(loss) attributable to equity shareholders from
continuing operations (numerator diluted eps),
2577
Profit/(loss) attributable to equity shareholders from
discontinuing operations (numerator basic
eps), 2570
Profit/(loss) attributable to equity shareholders from
discontinuing operations (numerator diluted
eps), 2582
Profit/(loss) from continuing operations (basic eps),
2568
Profit/(loss) from continuing operatioons (diluted eps),
2578
Profit/loss after tax on discontinuing operations, 440
Profitability ratios, 519
Profits, 437
Project expenses and pre-operative expenses amortised,
349
Provision for bad and doubtful loans & advances (in-
cluding npas and npis), 355
Provision for direct tax, 408
Provision for employee benefits (long term), 989
Provision for equity dividend, 1207
Provision for estimated losses on onerous contracts,
358
Provision for final dividend, 1206
Provision for gratuity (long term), 990
ProwessIQ
A LPHABETICAL L ISTING
Provision for Impairment, 351
Provision for indirect taxes (long term), 987
Provision for interim dividend, 1203
Provision for interim equity dividend, 1204
Provision for interim preference dividend, 1205
Provision for long term advances & npas, 995
Provision for long term trade receivables, 994
Provision for long term trade receivables, long term ad-
vances & npas, 993
Provision for obscolescence of raw material, 353
Provision for other employee related issues (short
term), 1213
Provision for preference dividend, 1208
Provision for vrs (long term), 991
Provisions excluding impaiment, 357
Provisions for bad and doubtful advances & receiv-
ables, 354
Provisions/impairment and credit balances written
back, 83
Purchase of finished goods, 158
Rates & taxes (including octroi), 196
Raw material acquired on mergers and acquisitions, 153
Raw material costs settled via share-based payment ar-
rangements, 425
Raw material expenses, 148
Raw material purchased, 150
Raw materials consumed, 2488
Raw materials, stores & spares, 147
Rebates & discount expenses, 244
Recallable/defaulted loans/borrowings, 1156
Receivables for sale of investments, 2268
Receivables for sale of investments(non current), 1948
Receivables on account of exchange fluctuations, 2267
Receivables on account of exchange fluctuations(non
current), 1947
Reclassification of (gain)/loss - cost of hedging to profit
& loss a/c, 537
Reclassification of (gain)/loss on cash flow hedges to
profit & loss a/c, 536
Reclassification of deferred tax income from equity,
416
Reclassification of deferred taxes from equity, 414
Reclassification of net (gain)/loss to profit & loss a/c on
disposal of debt invt at FVTOCI, 538
Reclassification of other OCI to profit & loass a/c, 540
ProwessIQ
2695
Reclassification of translation and other (gain)/loss
from equity on disposal/derecognition of for-
eign operation, 539
Reclassification of translation and other gain/(loss)
from equity on disposal/derecognition of for-
eign operation, 91
Reclassification of translation and other loss/(gain)
from equity on disposal/derecognition of for-
eign operation, 390
Reconciliation of Difference in PAT, 456
Reduction in deficit on a/c of capital reduction, 720
Reduction in equity capital (other than buy-back) –
amount, 1278
Reduction in equity capital during the year (other than
buy-back) - shares (Nos), 1263
Reduction in equity capital during the year - amount
(par value), 1276
Reduction in equity shares due to cancellation during
the year (Nos), 1265
Reduction in equity shares due to consolidation during
the year (Nos), 1264
Reduction in equity shares during the year (Nos), 1261
Registration fees and stamp duties, 200
Regulatory charges of telecom enterprises, 284
Rent & lease rent, 211
Rent/lease rent receivable, 2266
Rent/lease rent receivable(non current), 1946
Rent/operating lease rent expense, 212
Rent/Operating lease rent income, 25
Rental expense for land and building, 213
Rental expense for plant and equipment, 214
Rental Income derived from Investment Properties,
2514
Repairs & maintenance, 218
Repairs & maintenance of buildings, 219
Repairs & maintenance of plant & machinery, 220
Repairs & maintenance of vehicles & others, 221
Reported profit /(loss) attributable to:, 452
Reported total comprehensive income / (expenses) at-
tributable to, 556
Repossessed and stock of other assets, 1976
Repossessed, hired & other stock of assets (short term),
2028
Research & development expenses, 262
Research & development expenses (capital & current
account), 2349
April 15, 2019
2696
Research & development expenses - capital account,
2350
Research & development expenses - current account,
2351
Reserves and funds, 604
Reserves for bad and doubtful loans, 630
Revaluation of fixed assets during the year, 645
Revaluation of PPE during the year, 646
Revaluation reserves, 643
Revaluation surplus (fixed assets), 644
Revenue expenses directly charged to reserves, 722
Revenue government grant, 75
Revenue reserves other than dividend reserve, 641
Reversal of prior revaluation of fixed assets during the
year, 647
Reversal of prior revaluation of PPE, 648
Reversal of revaluation loss on PPE/Intangible Assets,
95
Rights shares issued during the year (Nos), 1250
Royalties, technical know-how fees, etc., 207
Royalty, 208
Royalty income, 24
Salaries & wages, 165
Salaries, wages, bonus, ex gratia pf & gratuities paid,
164
Sale of electricity, gas and water, 14
Sale of goods, 8
Sale of raw materials and stores, 10
Sale of scrap/waste, 9
Sales, 6
Sales / Net fixed assets, 115
Sales and change in stocks, 113
Sales promotion expenses, 245
Sales returns, 33
Sales tax, 192
Sales tax and VAT benefits, 18
Sec prem resv used for buy-back, 610
Sec prem resv used for issue expenses, 608
Sec prem resv used for write off of premium, 609
Secured long term bank borrowings, 735
Secured long term bank borrowings excl current por-
tion, 860
Secured long term borrowings from central & state
govt, 749
April 15, 2019
A LPHABETICAL L ISTING
Secured long term borrowings from central & state govt
excl current portion, 870
Secured long term borrowings from government of In-
dia, 750
Secured long term borrowings from government of In-
dia excl current portion, 871
Secured long term borrowings from group entities in
banking business, 736
Secured long term borrowings from group entities in
banking business excl current portion, 861
Secured long term borrowings from group entities in FI
business including NBFC’s, 743
Secured long term borrowings from group entities in FI
business including NBFC’s excl current por-
tion, 866
Secured long term borrowings from state governments,
751
Secured long term borrowings from state governments
excl current portion, 872
Secured long term borrowings syndicated across banks
& institutions, 757
Secured long term borrowings syndicated across banks
& institutions excl current portion, 877
Secured long term debentures and bonds excl equity
component of convt deb & bonds, 761
Secured long term debentures and bonds excl equity
component of convt deb & bonds (ecp), 880
Secured long term deferred credit, 817
Secured long term deferred credit excl current portion,
921
Secured long term domestic supplier’s/buyer’s credit,
818
Secured long term domestic supplier’s/buyer’s credit
excl current portion, 922
Secured long term ECBs excluding bonds, 788
Secured long term ECBs excluding bonds (ecp), 898
Secured long term financial institutional borrowings in-
cluding NBFC’s, 742
Secured long term financial institutional borrowings in-
cluding NBFC’s excl current portion, 865
Secured long term foreign currency borrowings excl eq-
uity component of convt bonds, 783
Secured long term foreign currency borrowings excl eq-
uity component of convt bonds (ecp), 893
Secured long term foreign currency borrowings exclud-
ing bonds, 787
ProwessIQ
A LPHABETICAL L ISTING
Secured long term foreign currency borrowings exclud-
ing bonds (ecp), 897
Secured long term foreign currency non-convertible
bonds, 785
Secured long term foreign currency non-convertible
bonds (ecp), 895
Secured long term foreign supplier’s/buyer’s credit, 789
Secured long term foreign supplier’s/buyer’s credit
(ecp), 899
Secured long term inter-corporate loans, 804
Secured long term inter-corporate loans excl current
portion, 912
Secured long term loans from group and assoc. busi-
ness enterprises, 806
Secured long term loans from group and assoc. busi-
ness enterprises excl current portion, 914
Secured long term loans from other business enter-
prises, 807
Secured long term loans from other business enterprises
excl current portion, 915
Secured long term loans from promoters, directors and
shareholders (individuals), 800
Secured long term loans from promoters, directors and
shareholders (individuals) excl current por-
tion, 909
Secured long term loans from subsidiary companies,
805
Secured long term loans from subsidiary companies
excl current portion, 913
Secured long term maturities of finance lease obliga-
tions, 827
Secured long term maturities of finance lease obliga-
tions excl current portion, 929
Secured long term non-convertible debentures and
bonds, 763
Secured long term non-convertible debentures and
bonds excl current portion, 882
Secured long term zero interest bonds, 764
Secured long term zero interest bonds excl current por-
tion, 883
Secured other long term borrowings, 840
Secured other long term borrowings excl current por-
tion, 937
Secured short term bank overdraft, 1030
Secured short term borrowings from central & state
govt, 1043
ProwessIQ
2697
Secured short term borrowings from government of in-
dia, 1044
Secured short term borrowings from state governments,
1045
Secured short term borrowings syndicated across banks
& institutions, 1050
Secured short term cash credit, 1031
Secured short term debentures and bonds excl equity
component of convt deb & bonds, 1053
Secured short term deferred credit, 1092
Secured short term domestic supplier’s/buyer’s credit,
1093
Secured short term ECBs excluding bonds (ecp), 1070
Secured short term finance lease obligations, 1106
Secured short term financial institutional borrowings in-
cluding NBFC’s, 1038
Secured short term foreign currency borrowings excl
equity component of convt bonds, 1066
Secured short term foreign currency borrowings ex-
cluding bonds, 1069
Secured short term foreign currency non-convertible
bonds, 1067
Secured short term foreign supplier’s/buyer’s credit,
1071
Secured short term inter-corporate loans, 1083
Secured short term loans from group and assoc. busi-
ness enterprises, 1085
Secured short term loans from other business enter-
prises, 1086
Secured short term loans from promoters, directors and
shareholders (individuals), 1080
Secured short term loans from subsidiary companies,
1084
Secured short term zero interest bonds, 1056
Secured short-term borrowings from banks, 1029
Secured short-term borrowings from group entities in
banking business, 1033
Secured short-term borrowings from group entities in
FI business including NBFC’s, 1039
Security premium reserves (net of deductions), 605
Selling & distribution expenses, 242
Service concession receivables (current), 2269
Service concession receivables (non current), 1949
Service tax, 204
Share application money & suspense account (incl eq-
uity comp of pref shares), 575
April 15, 2019
2698
Share application money and advances - oversubscribed
and refundable amount, 1136
Share application money and advances – equity, 576
Share application money and advances – equity – over-
subscribed and refundable amount, 1137
Share application money and advances – preference
shares eqty component, 577
Share application money due for refund (short term),
2192
Share application money refundable – preference
shares, 1138
Share capital, 562
Share in profit/(loss) in associate/jv, 449
Share of loss in partnership firms, 327
Share of OCI of associate & JV (net of tax), 716
Share of OCI of associates/joint ventures, net of tax (not
reclassifiable), 551
Share of OCI of associates/joint ventures, net of tax (re-
classifiable), 534
Share of profit in partnership firms, 65
Share of profit/(loss) in associates, net of tax, 450
Share of profit/(loss) in joint ventures, net of tax, 451
Share-based employee compensation, 2385
Share-based payment reserves (exclg. Esop reserve),
636
Share-based payments, 169
Shooting, studio, recording charges, 292
Short term acceptances, 1119
Short term advances from customers on capital account,
1180
Short term advances from customers on capital account
from group companies, 1181
Short term advances from customers on revenue ac-
count, 1182
Short term advances from customers on revenue ac-
count from group companies, 1184
Short term advances recoverable in cash (financial),
2252
Short term advances recoverable in cash due from
group companies (financial), 2253
Short term advances to employees and directors (finan-
cial), 2251
Short term advances with government and statutory au-
thorities by finance cos, 2203
Short term balance in banks outside India, 2184
Short term balance in banks within India, 2175
April 15, 2019
A LPHABETICAL L ISTING
Short term balances in earmarked accounts, 2188
Short term bank balance, 2174
Short term borrowing from financial institutions includ-
ing NBFC’s, 1037
Short term borrowings excl equity component of com-
pound fin instruments, 1023
Short term borrowings from central & state govt, 1042
Short term borrowings guaranteed by directors, 1111
Short term borrowings syndicated across banks & insti-
tutions, 1049
Short term capital advances given as loans (fin), 2215
Short term certificate of deposits (cash/bank balance),
2182
Short term commercial papers, 1103
Short term debentures and bonds excl equity compo-
nent of convt deb & bonds, 1052
Short term deferred credit, 1091
Short term deposit accounts in banks outside India,
2186
Short term deposit accounts in banks within India, 2178
Short term deposits (financial), 2244
Short term deposits (non-fin), 2279
Short term deposits from employees (fin), 1129
Short term deposits from employees (non finance),
1185
Short term deposits with government and statutory au-
thorities (financial), 2248
Short term deposits with government and statutory au-
thorities (non-fin), 2282
Short term EEFC accounts in banks (Exchange earnings
foreign currency), 2177
Short term finance lease obligations, 1105
Short term financial advances & deposits, 2243
Short term financial advances considered bad & doubt-
ful, 2257
Short term financial advances considered good & se-
cured, 2255
Short term financial advances considered good but no
security, 2256
Short term financial advances due from directors,md
and managers, 2259
Short term financial advances due from firms in which
directors, etc are interested, 2258
Short term financial advances received, 1151
Short term financial advances received from group
companies, 1152
ProwessIQ
A LPHABETICAL L ISTING
Short term financial guarantee obligations, 1158
Short term financial investments, 2095
Short term financial investments (excl equity method
accounted invest), 2047
Short term finished & semi-finished goods (including in
transit), 2015
Short term finished goods, 2016
Short term finished goods in transit, 2018
Short term finished goods of construction, 2026
Short term finished goods of real estate, 2023
Short term finished goods stock in trade, 2017
Short term fixed deposits, 1099
Short term fixed deposits from promoters, directors and
shareholders., 1101
Short term fixed deposits from public, 1100
Short term fixed deposits lodged as security, 2181
Short term fixed deposits raised by financial institutions
and NBFCs, 1102
Short term fixed deposits with banks, 2180
Short term foreign currency borrowings excl equity
component of convt bonds, 1065
Short term fully paid up preference share capital, 1024
Short term housing loans by finance companies, 2201
Short term in debt instruments (incl. debentures) other
than government debentures and bonds, 2112
Short term institution and inter-bank advances, 2202
Short term inter-corporate loans, 1082
Short term inventories, 2008
Short term invest in debt instruments / debenture (excl
equity method accounted invest) other than
government debentures and bonds, 2065
Short term investment in approved securities (for slr and
other statutory requirement), 2082, 2130
Short term investment in assisted companies, 2083,
2131
Short term investment in bonds and securities of gov-
ernment and local bodies, 2072, 2120
Short term investment in dated securities and t-bills of
govt, 2073, 2121
Short term investment in debt instruments, 2111
Short term investment in debt instruments (excl equity
method accounted invest), 2063
Short term investment in debt instruments (incl. deben-
tures) other than government debentures and
bonds (excl equity method accounted invest),
2064
ProwessIQ
2699
Short term investment in debt instruments of associates,
2115
Short term investment in debt instruments of associates
(excl equity method accounted invest), 2067
Short term investment in debt instruments of group/related
companies, 2113
Short term investment in debt instruments of JV, 2116
Short term investment in debt instruments of JV (excl
equity method accounted invest), 2068
Short term investment in debt instruments of other re-
lated entities, 2070, 2118
Short term investment in debt instruments of other than
group/related companies, 2071, 2119
Short term investment in debt instruments of sub-
sidiaries, 2114
Short term investment in debt instruments of unconsol-
idated subsidiaries, 2066
Short term Investment in debt securities (in the nature
of equity) of JV, 2043
Short term investment in equity shares, 2096
Short term investment in equity shares (excl equity
method accounted invest), 2048
Short term investment in equity shares of associates,
2099
Short term investment in equity shares of asso-
ciates(excl equity method accounted invest),
2051
Short term investment in equity shares of group/related
companies, 2097
Short term investment in equity shares of group/related
companies (excl equity method accounted in-
vest), 2049
Short term investment in equity shares of JV, 2100
Short term investment in equity shares of JV(excl equity
method accounted invest), 2052
Short term investment in equity shares of other related
entities, 2053, 2101
Short term investment in equity shares of other than
group/related companies, 2054, 2102
Short term investment in equity shares of subsidiaries,
2098
Short term investment in equity shares of unconsoli-
dated subsidiaries, 2050
Short term investment in mutual funds, 2075, 2123
Short term investment in mutual funds of associates,
2078, 2126
April 15, 2019
2700
Short term investment in mutual funds of group/related
companies, 2076, 2124
Short term investment in mutual funds of JV, 2079,
2127
Short term investment in mutual funds of other related
entities, 2080, 2128
Short term investment in mutual funds of other than
group/related companies, 2081, 2129
Short term investment in mutual funds of subsidiaries,
2125
Short term investment in mutual funds of unconsoli-
dated subsidiaries, 2077
Short term investment in other securities of govt and
local bodies, 2074, 2122
Short term investment in own debentures and securities,
2085, 2133
Short term Investment in pref. share (in nature of eq-
uity) of JV, 2044
Short term investment in pref. shares (in nature of eq-
uity) of associates, 2039
Short term investment in preference shares, 2103
Short term investment in preference shares (excl equity
method accounted invest), 2055
Short term investment in preference shares of asso-
ciates, 2106
Short term investment in preference shares of associates
(excl equity method accounted invest), 2058
Short term investment in preference shares of
group/related companies, 2104
Short term investment in preference shares of
group/related companies (excl equity method
accounted invest), 2056
Short term investment in preference shares of JV, 2107
Short term investment in preference shares of JV (excl
equity method accounted invest), 2059
Short term investment in preference shares of other re-
lated entities, 2061, 2109
Short term investment in preference shares of other than
group/related companies, 2062, 2110
Short term investment in preference shares of sub-
sidiaries, 2105
Short term investment in preference shares of unconsol-
idated subsidiaries, 2057
Short term investment in share & debenture appl.
money (pending allotment) from group/related
co./related parties, 2087, 2135
April 15, 2019
A LPHABETICAL L ISTING
Short term investment in share and debenture applica-
tion money (pending allotment), 2086, 2134
Short term investment in the capital of partnership
firms, aop, boi., 2088, 2136
Short term investment of un-utilised monies of issue,
2089, 2137
Short term Investments accounted for using the equity
method (net of impairment), 2035
Short term Investments lodged as security, 2150
Short term investments outside india, 2148
Short term loans, 2213
Short term loans and advances by finance companies,
2199
Short term loans by finance companies, 2200
Short term loans considered bad & doubtful, 2228
Short term loans considered good & secured, 2226
Short term loans considered good but no security, 2227
Short term loans due from directors,md and managers,
2230
Short term loans due from firms in which directors, etc
are interested, 2229
Short term loans from promoters, directors and share-
holders (individuals), 1079
Short term loans provided to business enterprises, 2220
Short term loans provided to companies, departmental
undertakings and business enterprises, 2216
Short term loans provided to departmental undertakings
and SEBs, 2223
Short term loans provided to group companies, 2217
Short term loans to employees and directors, 2214
Short term margin money deposits (financial), 2249
Short term margin money deposits (non-fin), 2283
Short term margin money with banks, 2179
Short term non-convertible preference share capital,
1026
Short term non-financial advances & deposits, 2274
Short term non-financial advances considered bad &
doubtful, 2287
Short term non-financial advances considered good &
secured, 2285
Short term non-financial advances considered good but
no security, 2286
Short term non-financial advances due from direc-
tors,md and managers, 2289
Short term non-financial advances due from firms in
which directors, etc are interested, 2288
ProwessIQ
A LPHABETICAL L ISTING
Short term non-financial advances due from group com-
panies, 2277
Short term non-financial advances recoverable in cash
or kind, 2276
Short term non-financial advances to employees and di-
rectors, 2275
Short term non-trade investments, 2147
Short term packing material, 2011
Short term partly paid up preference share capital, 1027
Short term provision for advances and NPAs, 1201
Short term provision for bad and doubtful advances and
debts, 1198
Short term provision for doubtful trade receivables o/s
for less than six months, 1200
Short term provision for doubtful trade receivables o/s
for over six months, 1199
Short term provision for employee benefits, 1210
Short term provision for estimated loss on onerous con-
tracts, 1216
Short term provision for gratuity, 1211
Short term provision for indirect taxes, 1196
Short term provision for inventories incl prov for slow
moving inventories, 1217
Short term provision for payment payable on redemp-
tion of bonds, 1139
Short term provision for restoration costs, 1214
Short term provision for restructuring costs, 1218
Short term provision for VRS, 1212
Short term provision for warranty, 1215
Short term raw material, 2010
Short term raw material, packing material in transit,
2012
Short term raw materials, packing material & stores &
spares (including in transit), 2009
Short term receivables against stock hired out, 2204
Short term repossessed assets, 2029
Short term retention deposits (excl held by customers),
2247
Short term retention deposits (excl vendors/suppliers),
1128
Short term securitised assets and loans, 2224
Short term security deposits (financial), 2246
Short term security deposits (non-fin), 2281
Short term security, trade and dealer deposits (fin), 1126
Short term security, trade and dealer deposits (non-fin),
1178
ProwessIQ
2701
Short term security, trade and dealer deposits from
group companies (fin), 1127
Short term security, trade and dealer deposits from
group companies (non-fin), 1179
Short term semi finished goods in transit, 2020
Short term semi-finished goods, 2019
Short term semi-finished goods of construction, 2027
Short term semi-finished goods of real estate, 2024
Short term stock of constructions (including work in
progress), 2025
Short term stock of other assets, 2030
Short term stock of real estate (including work in
progress), 2022
Short term stock of shares & debentures, etc., 2021
Short term stores & spares, 2013
Short term stores and spares in transit, 2014
Short term trade investments, 2146
Short term trade payables, 1113
Short term trade payables and acceptances, 1112
Short term trade receivables, 2153
Short term trade receivables & bills receivable, 2152
Short-term borrowing from banks, 1028
Short-term investment in debt securities (in the nature
of equity) of associates, 2038
Social and community expenses (including CSR exp),
258
Software development fees, 236
Staff training, 174
Staff welfare, 173
Staff welfare & training expenses, 172
Statutory employee benefits payable, 1177
Statutory remittances payable, 1169
Stock adjustment due to hiving off, 141
Stock adjustment due to mergers & acquisitions, 140
Stock adjustment for write offs or provn. for deteriora-
tion, spoilage, etc of stock, 142
Stores & spares(components) consumed, 2491
Stores, spares, tools consumed, 156
Sub-division of shares during the year (Nos), 1258
Sub-ordinated debt excl current portion, 941
Sublease payments, 2553
Subscribed Capital, 1238
Subscribed equity capital (net of forfeited & treasury
capital), 1240
Subscribed equity shares (net of forfeited & treasury
shares), 1238
April 15, 2019
2702
Subscribed preference capital, 1241
Subscribed preference shares, 1239
Subscriptions (including technical & other books, jour-
nals etc.) and membership fees, 260
Subsidies and grants, 616
Sundry debtors considered doubtful and outstanding for
less than six months, 2161
Sundry debtors considered doubtful and outstanding for
over six months, 2157
Sundry debtors secured, outstanding less than six
months, 2159
Sundry debtors secured, outstanding over six months,
2155
Sundry debtors unsecured, outstanding less than six
months, 2160
Sundry debtors unsecured, outstanding over six
months, 2156
Sundry payables/creditors for expenses (short term),
1115
Sundry trade payables for capital works (short term),
1116
Sundry trade payables for goods and services (short
term), 1114
Surplus and deficit on mergers & acquisitions, 624
Surplus/deficit as at the beginning of the year, 655
Surplus/deficit as at the end of the year, 654
Swaps (Current assets), 2236
Swaps (current liabilities), 1143
Swaps (non-current assets), 1913
Swaps (non-current liabilities), 968
Tangible CWIP/PPE under development, 1672
Tariffs and dividend control reserves, 622
Tax deducted at source (TDS), 110
Tax expenses of exceptional items, 406
Tax expenses on discontinuing operations, 443
Tax provisions written back, 85
Technical know-how fees and technical service fees,
209
Telecasting expenses, 294
Telephone expenses, 250
Total Addition in depreciation due to fluctuation in
forex rate, 1676
Total additions to intangible assets during the year,
1388
Total additions to PPE during the year, 1590
April 15, 2019
A LPHABETICAL L ISTING
Total amount paid on buy-back including premium dur-
ing the year, 1279
Total amount spent on CSR activities during the year,
2502
Total assets, 1295
Total Comprehensive Income, 555
Total comprehensive income / (expenses) attributable to
non-controlling interests, 558
Total comprehensive income / (expenses) attributable to
owners of the company, 557
Total comprehensive income / (expenses) for the year,
555
Total consideration transferred, 2507
Total CSR amount unspent as on year end, 2504
Total Deduction in depreciation due to fluctuation in
forex rate, 1677
Total deductions from intangible assets during the year,
1392
Total deductions from PPE during the year, 1594
Total equity, 560
Total expense net of exceptional expenses, 427
Total expenses of continued operations, 145
Total forex earnings, 2470
Total forex spending, 2478
Total impairment of fixed assets for the year, 1691
Total Income from continued operations, 5
Total income net of exceptional income, 112
Total liabilities, 559
Total net profit/(loss) from continuing & discontinuing
operations as per p/l(basic eps), 2571
Total net profit/(loss) from continuing & discontinuing
operations as per p/l(diluted eps), 2583
Total non-cash expenses, 431
Total non-cash income, 116
Trade discount, 34
Trade receivables from KMP o/s for more than 6
months, 2166
Trade receivables outstanding from group cos, 2162
Trade receivables outstanding from key management
personnel(KMP) and entities in which KMP
are interested, 2165
Trade receivables, outstanding less than six months,
2158
Trade receivables, outstanding over six months, 2154
Trading income, 23
Transfer from amalgamation reserve, 677
ProwessIQ
A LPHABETICAL L ISTING
Transfer from capital redemption reserve, 667
Transfer from capital reserve (incl. grants, subsidies
etc.), 666
Transfer from contingency reserve, 676
Transfer from debenture and bond redemption reserve,
669
Transfer from dividend equalisation reserve, 674
Transfer from employee stock option reserve, 688
Transfer from export and foreign project reserve, 671
Transfer from foreign currency monetary item transla-
tion difference a/c, 679
Transfer from foreign currency translation reserve, 678
Transfer from FVTOCI reserve, 686
Transfer from general reserve, 682
Transfer from hedging reserve, 680
Transfer from investment allowance reserves, 670
Transfer from investment fluctuation reserve, 675
Transfer from lease equalisation reserves, 681
Transfer from other revenue reserves, 687
Transfer from other specific reserve, 683
Transfer from other statutory reserves (including elec-
tricity related reserves), 673
Transfer from overseas principals of banks, 689
Transfer from revaluation reserve, 684
Transfer from revaluation surplus (fixed assets), 685
Transfer from securities premium reserve, 668
Transfer from tariffs and dividend control reserve (for
electricity companies), 672
Transfer on account of hiving off and demerger, 713
Transfer on account of merger, 690
Transfer to capital redemption reserve, 693
Transfer to capital reserve (incl. grants, subsidies etc.),
692
Transfer to contingency reserve, 701
Transfer to debenture and bond redemption reserve, 694
Transfer to dividend equalisation reserve, 696
Transfer to employee stock option reserve, 711
Transfer to export and foreign project reserve, 698
Transfer to foreign currency monetary item translation
difference a/c, 703
Transfer to foreign currency translation reserve, 702
Transfer to FVTOCI reserve, 709
Transfer to general reserve, 705
Transfer to hedging reserve, 704
Transfer to investment allowance reserve, 695
Transfer to investment fluctuation reserve, 697
ProwessIQ
2703
Transfer to other revenue reserves, 710
Transfer to other specific reserves, 706
Transfer to other statutory reserves (including electric-
ity related reserves), 700
Transfer to overseas principals of banks, 712
Transfer to P & L account for depreciation during the
year, 649
Transfer to revaluation reserve, 707
Transfer to revaluation surplus (fixed assets), 708
Transfer to tariffs and dividend control reserves (for
electricity companies), 699
Transfers from biological assets - bearer plants into
non-current asset held for sale, 1433
Transfers from biological assets excluding bearer plants
into non-current asset held for sale, 1620
Transfers from brands/trademark into non-current asset
held for sale, 1351
Transfers from buildings into non-current asset held for
sale, 1455
Transfers from communication equipment into non-
current asset held for sale, 1543
Transfers from computers & IT systems into non-
current asset held for sale, 1488
Transfers from CWIP of investment property, 1726
Transfers from electrical installations & fittings into
non-current asset held for sale, 1499
Transfers from freehold & leasehold land into non-
current asset held for sale, 1409
Transfers from furniture and fixtures into non-current
asset held for sale, 1565
Transfers from furniture and other fixed assets into non-
current asset held for sale, 1586
Transfers from goodwill into non-current asset held for
sale, 1306
Transfers from intangible assets into non-current asset
held for sale, 1396
Transfers from Inventories into investment property,
1725
Transfers from investment property into inventories,
1731
Transfers from investment property into non-current as-
set held for sale, 1734
Transfers from investment property into PPE, 1730
Transfers from land and buildings, excl expl & evalua-
tion assets into non-current asset held for sale,
1465
April 15, 2019
2704
Transfers from leasehold improvements into non-
current asset held for sale, 1444
Transfers from licenses & trade related rights into non-
current asset held for sale, 1340
Transfers from mining / oil & gas properties into non-
current asset held for sale, 1422
Transfers from mining rights etc into non-current asset
held for sale, 1329
Transfers from other fixed assets into non-current asset
held for sale, 1576
Transfers from other intangible assets into non-current
asset held for sale, 1384
Transfers from patents & copyrights into non-current
asset held for sale, 1362
Transfers from plant & machinery into non-current as-
set held for sale, 1477
Transfers from plant & machinery, computers and elec-
trical installations into non-current asset held
for sale, 1509
Transfers from PPE into investment property, 1724
Transfers from PPE into non-current asset held for sale,
1598
Transfers from software into non-current asset held for
sale, 1318
Transfers from tangible exploration and evaluation as-
sets into non-current asset held for sale, 1609
Transfers from technical knowhow including product
designs / formulae etc. into non-current asset
held for sale, 1373
Transfers from transport & communication equipment
and infrastructure into non-current asset held
for sale, 1553
Transfers from transport & other infrastructure into
non-current asset held for sale, 1521
Transfers from transport equipment and vehicles into
non-current asset held for sale, 1532
Transfers to reserves from surplus/deficit a/c, 691
Transfers to Surplus/deficit a/c from reserves, 665
Transit insurance premium, 224
Travel expenses, 248
Treasury operations expenses, 330
Treasury share / shares held by employee benefit trust,
565
Treasury shares at the beginning of the year (Nos), 1267
Treasury shares at the end of the year (Nos), 1271
Treasury shares cancelled during the year (Nos), 1270
April 15, 2019
A LPHABETICAL L ISTING
Treasury shares purchased / boughtback / sub-divided
during the year (Nos), 1268
Treasury shares reissued / consolidated during the year
(Nos), 1269
Turnover tax, 198
Unamortised expenses (long term), 2004
Unamortised expenses (short term), 2298
Unbilled revenue / excess of contract costs over
progress billings, 2264
Unclaimed and unpaid debentures, 1224
Unclaimed and unpaid dividend, 1222
Unclaimed and unpaid fixed deposits, 1223
Unclaimed and unpaid interest, 1225
Unclaimed and unpaid others, 1226
Unclaimed and unpaid portion of redeemed debentures,
1164
Unclaimed and unpaid portion of redeemed preference
shares, 1163
Unclaimed and unpaid public deposits, 1162
Unclaimed dividend payable, 1161
Unecured short-term borrowings from group entities in
banking business, 1036
Unguaranteed residual value, 2537
Unpaid dividend account (short term), 2189
Unpaid matured debentures (short term), 2191
Unpaid matured deposits (short term), 2190
Unprovided employee dues, 2338
Unsecured long term bank borrowings, 737
Unsecured long term bank borrowings excl current por-
tion, 862
Unsecured long term borrowings from central & state
govt, 752
Unsecured long term borrowings from central & state
govt excl current portion, 873
Unsecured long term borrowings from financial institu-
tions including NBFC’s, 744
Unsecured long term borrowings from financial institu-
tions including NBFC’s excl current portion,
867
Unsecured long term borrowings from government of
India, 753
Unsecured long term borrowings from government of
India excl current portion, 874
Unsecured long term borrowings from group entities in
banking business, 738
ProwessIQ
A LPHABETICAL L ISTING
Unsecured long term borrowings from group entities in
banking business excl current portion, 863
Unsecured long term borrowings from group entities in
FI business including NBFC’s, 745
Unsecured long term borrowings from group entities
in FI business including NBFC’s excl current
portion, 868
Unsecured long term borrowings from state govern-
ments, 754
Unsecured long term borrowings from state govern-
ments excl current portion, 875
Unsecured long term borrowings syndicated across
banks & institutions, 758
Unsecured long term borrowings syndicated across
banks & institutions excl current portion, 878
Unsecured long term debentures and bonds excl equity
component of convt deb & bonds, 772
Unsecured long term debentures and bonds excl equity
component of convt deb & bonds (ecp), 888
Unsecured long term deferred credit, 819
Unsecured long term deferred credit excl current por-
tion, 923
Unsecured long term domestic supplier’s/buyer’s
credit, 820
Unsecured long term domestic supplier’s/buyer’s credit
excl current portion, 924
Unsecured long term ECBs excluding bonds, 795
Unsecured long term ECBs excluding bonds (ecp), 905
Unsecured long term foreign currency borrowings excl
equity component of convt bonds, 790
Unsecured long term foreign currency borrowings excl
equity component of convt bonds (ecp), 900
Unsecured long term foreign currency borrowings ex-
cluding bonds, 794
Unsecured long term foreign currency borrowings ex-
cluding bonds (ecp), 904
Unsecured long term foreign currency non-convertible
bonds, 792
Unsecured long term foreign currency non-convertible
bonds (ecp), 902
Unsecured long term foreign supplier’s/buyer’s credit,
796
Unsecured long term foreign supplier’s/buyer’s credit
(ecp), 906
Unsecured long term inter-corporate loans, 808
ProwessIQ
2705
Unsecured long term inter-corporate loans excl current
portion, 916
Unsecured long term loans from group & associate
business enterprises, 810
Unsecured long term loans from group & associate
business enterprises excl current portion, 918
Unsecured long term loans from other business enter-
prises, 811
Unsecured long term loans from other business enter-
prises excl current portion, 919
Unsecured long term loans from promoters, directors
and shareholders (individuals), 801
Unsecured long term loans from promoters, direc-
tors and shareholders (individuals) excl cur-
rent portion, 910
Unsecured long term loans from subsidiary companies,
809
Unsecured long term loans from subsidiary companies
excl current portion, 917
Unsecured long term maturities of finance lease obliga-
tions, 828
Unsecured long term maturities of finance lease obliga-
tions excl current portion, 930
Unsecured long term non-convertible debentures and
bonds, 775
Unsecured long term non-convertible debentures and
bonds excl current portion, 891
Unsecured other long term borrowings, 842
Unsecured other long term borrowings excl current por-
tion, 939
Unsecured short term borrowings from central & state
govt, 1046
Unsecured short term borrowings from financial insti-
tutions including NBFC’s, 1040
Unsecured short term borrowings from government of
india, 1047
Unsecured short term borrowings from state govern-
ments, 1048
Unsecured short term borrowings syndicated across
banks & institutions, 1051
Unsecured short term debentures and bonds excl equity
component of convt deb & bonds, 1061
Unsecured short term deferred credit, 1094
Unsecured short term domestic supplier’s/buyer’s
credit, 1095
April 15, 2019
2706 A LPHABETICAL L ISTING

Unsecured short term ECBs excluding bonds (ecp), Write-offs, 360

1076
Unsecured short term finance lease obligations, 1107 Year, 3
Unsecured short term foreign currency borrowings excl
equity component of convt bonds, 1072
Unsecured short term foreign currency borrowings ex-
cluding bonds, 1075
Unsecured short term foreign currency non-convertible
bonds, 1073
Unsecured short term foreign supplier’s/buyer’s credit,
1077
Unsecured short term inter-corporate loans, 1087
Unsecured short term loans from group & associate
business enterprises, 1089
Unsecured short term loans from other business enter-
prises, 1090
Unsecured short term loans from promoters, directors
and shareholders (individuals), 1081
Unsecured short term loans from subsidiary companies,
1088
Unsecured short-term borrowings from banks, 1034
Unsecured short-term borrowings from group entities
in FI business including NBFC’s, 1041
Unwinding of discounts, 319
Unwinding of discounts on financial assets, 53
Utilisation of carried forward tax losses, 2605

Value added tax (VAT), 193

Vehicles leased out, 1681
Voluntary retirement scheme (amortised), 176
VRS amortised & payments, 175

Water charges, 162

Wealth tax provision (long term), 984
Wealth tax provision (short term), 1194
Weighted average equity shares (denominator diluted
eps), 2584
Weighted average number of anti-dilutive potential eq-
uity shares/instruments, 2593
Weighted average number of equity shares(denominator
basic eps), 2572
Wharfage, parking & overflying charges of transport
enterprises, 278
Write back of provision against trade receivables/advances,
86
Write back of provision for impairment of investments
in group companies, 87

April 15, 2019 ProwessIQ

A LPHABETICAL L ISTING 2707

ProwessIQ April 15, 2019