Contents
      General Instructions
      Balance Sheet
      Profit and Loss - Normal
      Profit and Loss - EBITDA
      Cash Flow - Operating Activities
      Cash Flow - Investing Activities
      Cash Flow -  Financing Activities and Reconciliation of Cash and Cash Equivalents
      Notes 1 and 2 - Corporate Information and Significant Accounting Policies
      Note 3 - Share Capital
      Note 3.a Share Capital - Reconciliation
      Note 3.b - Share Capital - Other Details
      Note 4 - Reserves & Surplus
      Note 5 - Long-term Borrowings
      Note 5.a - Long-term Borrowings - Other Details
      Note 6 - Other Long-term Liabilities
      Note 7 - Long-term Provisions
      Note 8 - Short-term Borrowings
      Note 8.a - Short-term Borrowings - Other Details
      Note 9 - Trade Payables
      Note 10 - Other Current Liabilities
      Note 11 - Short-term Provisions
      Note 12.A - Tangible Assets
      Note 12.B - Intangible Assets
      Note 12.C - Fixed Assets - Other Details
      Note 13 - Non-current Investments
      Note 14 - Long-term Loans and Advances
      Note 15 - Other Non-current Assets
      Note 16 - Current Investments
      Note 17 - Inventories
      Note 18 - Trade Receivables
      Note 19 - Cash and Cash Equivalents
      Note 20 - Short-term Loans and Advances
      Note 21 - Other Current Assets
      Note 22 - Revenue From Operations
      Note 23 - Other Income
      Note 24 - Materials
      Note 25 - Employee Benefits Expense
      Note 26 - Finance Costs
      Note 27 - Other Expenses
      Note 28 - Exceptional and Extraordinary Items
      Note 29 - Additional Information to the Financial Statements
      Note 30.1 - Disclosures under AS 7  - Construction Contracts
      Note 30.2 - Disclosures under AS 12 - Government Grants
      Note 30.3 - Disclosures under AS 14 - Accounting for Amalgamations
      Note 30.4 - Disclosures under AS 15 - Employee Benefits
      Note 30.5 - Disclosures under AS 16 - Borrowing Costs
      Note 30.6 - Disclosures under AS 17 - Segment Reporting
      Note 30.7 - Disclosures under AS 18 - Related Party Disclosures
      Note 30.8 - Disclosures under AS 19 - Leases
      Note 30.9 - Disclosures under AS 20 - Earnings per Share
      Note 30.10 - Disclosures under AS 22 - Accounting for Taxes on Income
      Note 30.11 - Disclosures under AS 24 - Discontinuing Operations
      Note 30.12 - Disclosures under AS 26 - Intangible Assets
      Note 30.13 - Disclosures under AS 27 - Financial Reporting of Interests in Joint Ventures
      Note 30.14 - Disclosures under AS 29 - Provisions, Contingent Liabilities and Contingent Assets
      Note 31 - Disclosure on Employee Share Based Payments
      Note 32 - Previous Year's Figures
         References and abbreviations used in the format of financial statements
         The following pattern has been used to highlight items to the readers:
                 i        Implementation guidance provided to facilitate the presentations / disclosures.
                ?         Narrative details to be provided for the relevant account balance / transaction and instructions to the preparers 
                          of the financial statements.
         Abbreviations used for references in this format:
         GI               General Instructions (GI) to the Revised Schedule VI issued by the MCA as part of the notification
         BS               General Instructions to the Balance Sheet (BS) issued by the MCA as part of the Revised Schedule VI
         PL               General  Instructions  to  the  Statement  of  Profit  and  Loss  (PL)  issued  by  the  MCA  as  part  of  the  Revised 
                          Schedule VI
         GN               Guidance Note (GN) on the Revised Schedule VI to the Companies Act, 1956 issued by the ICAI
         AS               Accounting Standards (AS) notified under the Companies (Accounting Standards) Rules, 2006 (as amended)
         Other Ann / Gn Other Announcements (Ann) / Guidance Notes (Gn) of ICAI prescribing accounting and disclosure requirements
         Listing Clause   Disclosure requirements as specified in the relevant clause of the Listing Agreement
              Ref. No.                    GENERAL INSTRUCTIONS GIVEN BY THE MCA FOR PREPARATION OF 
                                        BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY 
                 GI 1   Where  compliance  with  the  requirements  of  the  Act,  including  the  Accounting  Standards  as  applicable  to   
                        companies, requires any change in treatment or disclosure including addition, amendment, substitution or deletion 
                        in the head / sub-head or any changes inter se, in the financial statements or statements forming part thereof, the 
                        same shall be made and the requirements of the Schedule VI shall stand modified accordingly.
                 GI 2   The disclosure requirements specified in Parts I and  II of this Schedule are in addition to and not in substitution of 
                        the disclosure requirements specified in the Accounting Standards prescribed under the Companies Act, 1956. 
                        Additional disclosures specified in the Accounting Standards shall be made in the notes to accounts or by way of 
                        additional statement unless required to be disclosed on the face of the Financial Statements. Similarly, all other 
                        disclosures as required by the Companies Act, 1956 shall be made in the notes to accounts in addition to the 
                        requirements set out in this Schedule.
                 GI 3   Notes to accounts shall contain information in addition to that presented in the Financial Statements and shall 
                        provide where required :
                        (a) narrative descriptions or disaggregations of items recognised in those statements and 
                        (b) information about items that do not qualify for recognition in those statements.
                        Each item on the face of the Balance Sheet and the Statement of Profit and Loss shall be cross-referenced to any 
                        related information in the notes to accounts. In preparing the Financial Statements including the notes to accounts, 
                        a balance shall be maintained between providing excessive detail that may not assist users of financial statements 
                        and not providing important information as a result of too much aggregation.
                 GI 4   Depending upon the turnover of the company, the figures appearing in the Financial Statements may be rounded 
                        off as below: (emphasis added)
                        Turnover                                            Rounding off
                        (i) less than one hundred crore rupees              To the nearest hundreds, thousands, lakhs or millions, or 
                                                                            decimals thereof.
                        (ii) one hundred crore rupees or more               To the nearest lakhs, millions or crores, or decimals thereof.
                        Once a unit of measurement is used, it should be used uniformly in the Financial Statements.
                 GI 5   Except  in  the  case  of  the  first  Financial  Statements  laid  before  the  Company  (after  its  incorporation),  the 
                        corresponding amounts (comparatives) for the immediately preceding reporting period for all items shown in the 
                        Financial Statements including notes shall also be given.
                 GI 6   For the purpose of this Schedule, the terms used herein shall be as per the applicable Accounting Standards.
               Note to  This part of Schedule sets out the minimum requirements for disclosure on the face of the Balance Sheet and the 
                  GI    Statement of Profit and Loss (hereinafter referred to as “Financial Statements” for the purpose of this Schedule) and 
                        Notes. Line items, sub-line items and sub-totals shall be presented as an addition or substitution on the face of the 
                        Financial Statements when such presentation is relevant to an understanding of the Company’s financial position or 
                        performance or to cater to industry / sector specific disclosure requirements or when required for compliance with 
                        the amendments to the Companies Act, 1956 or under the Accounting Standards.