Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). — THE COMPANIES ACT, 2013

Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021).

2. Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). ** Details shall be given separately for each class of shares *** percentage change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.] II. Other Equity: (i) 'Other Reserves' shall be classified in the notes as- (a) Capital Redemption Reserve; (b) Debenture Redemption Reserve; (c) Share Options Outstanding Account; and (d) Others– (specify the nature and purpose of each reserve and the amount in respect thereof); (Additions and deductions since last balance sheet to be shown under each of the specified heads) (ii) Retained Earnings represents surplus i.e. balance of the relevant column in the Statement of Changes in Equity; (iii) A reserve specifically represented by earmarked investments shall disclose the fact that it is so represented; (iv) Debit balance of Statement of Profit and Loss shall be shown as a negative figure under the head 'retained earnings'. Similarly, the balance of 'Other Equity', after adjusting negative balance of retained earnings, if any, shall be shown under the head 'Other Equity' even if the resulting figure is in the negative; and (v) Under the sub-head 'Other Equity', disclosure shall be made for the nature and amount of each item. E. Non -Current Liabilities Borrowings: (i) borrowings shall be classified as- (a) Bonds or debentures (b) Term loans (I) from banks (II) from other parties (c) Deferred payment liabilities (d) Deposits (e) Loans from related parties 1*** (g) Liability component of compound financial instruments (h) Other loans (specify nature); (ii) borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case. (iii) where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed; (iv) bonds or debentures (along with the rate of interest, and particulars of redemption or conversion, as the case may be) shall be stated in descending order of maturity or conversion, starting from farthest redemption or conversion date, as the case may be. Where bonds/debentures are redeemable by installments, the date of maturity for this purpose must be reckoned as the date on which the first installment becomes due; (v) particulars of any redeemed bonds or debentures which the company has power to reissue shall be disclosed; (vi) terms of repayment of term loans and other loans shall be stated; and (vii) period and amount of default as on the balance sheet date in repayment of borrowings and interest shall be specified separately in each case.

Section 2