Prowess Resource Tutorial

Table of Contents
Contents
1 Introduction 1.1 What is Prowess? . . . . . . . . . . . . . . . . . . . . . 1.2 The two parts of Prowess - Query & Reports . . . . . . . 1.3 Easy-to-use or power-in-use? . . . . . . . . . . . . . . . 1.3.1 What are the elements of power-in-use in Prowess 1.3.2 What are the elements of ease-of-use in Prowess . 1.4 The impact of CMIE research work on Prowess . . . . . . 1.5 The impact of customers on Prowess . . . . . . . . . . . 1.6 A database from an independent institution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 7 8 9 10 11 12 13 14 15 16 17 18 20 22 24 25 28 31 34 37 40 43 47 49 50 51 52 53 54 56 60 61 62 64 66 68
2 Companies Covered 2.1 Rules of inclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2 Additions and deletions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3 Is there a survival bias in the Prowess database? . . . . . . . . . . . . . . . . . . . 2.4 How comprehensive is the coverage of companies in Prowess? . . . . . . . . . . . . 2.5 Why does Prowess not cover all registered companies of India? . . . . . . . . . . . 2.6 Coverage based on Annual Reports . . . . . . . . . . . . . . . . . . . . . . . . . . 2.6.1 Distribution of companies by broad industry groups . . . . . . . . . . . . . 2.6.2 Distribution of companies by ownership . . . . . . . . . . . . . . . . . . . 2.6.3 Distribution of companies by type of enterprise . . . . . . . . . . . . . . . . 2.6.4 Companies with continuous time series data . . . . . . . . . . . . . . . . . 2.6.4.1 Continuous time series data sets of all companies . . . . . . . . . 2.6.4.2 Continuous time series data sets of listed companies . . . . . . . . 2.6.4.3 Continuous time series data sets of manufacturing companies . . . 2.6.4.4 Continuous time series data sets of nance companies . . . . . . . 2.6.4.5 Continuous time series data sets of non-nance service companies 2.6.4.6 Continuous time series data sets of private non-nance companies 2.7 Coverage based on quarterly nancial statements . . . . . . . . . . . . . . . . . . . 2.8 Frequency distribution of companies by sales . . . . . . . . . . . . . . . . . . . . . 3 Contents per Company 3.1 Sources of data in Prowess . . . . . . . . . . . . . . . . . . . . 3.1.1 Content sourced from Annual Reports . . . . . . . . . . 3.1.2 Content sourced from Stock Exchanges . . . . . . . . . . 3.1.3 Content from other sources . . . . . . . . . . . . . . . . 3.2 Organisation of the Prowess database . . . . . . . . . . . . . . . 3.2.1 Organisation of the Prowess database: Groups and Tables 3.2.2 Introducing the Identity & Background database . . . . . 3.2.3 Identity and Names . . . . . . . . . . . . . . . . . . . . 3.2.4 Introducing the Ownership & Governance database . . . 3.2.5 Introducing the Financial Statements database . . . . . . 3.2.6 Introducing the Share Prices & Capital History database . 3.2.7 Introducing Business Segments & Products database . . .
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Prowess
Centre for Monitoring Indian Economy
ii
3.2.8 Introducing the CapEx and M&A databases . . . . . . . . . What is Normalisation? . . . . . . . . . . . . . . . . . . . . . . . . 3.3.1 The ve essentials of normalisation . . . . . . . . . . . . . . 3.3.2 Normalisation of the Identity & Background database . . . . 3.3.3 Normalisation of the Ownership & Governance database . . . 3.3.4 Normalisation of the Financial Statements database . . . . . 3.3.5 Normalisation of the Share Prices & Capital History database 3.3.6 Normalisation of the Business Segments & Products database 3.3.7 Normalisation and its discontents . . . . . . . . . . . . . . . CMIE classications of companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 71 73 75 76 77 79 80 81 82 83
3.3
3.4
4 Indicators
Prowess
Chapter 1
Introduction
Contents
1.1 1.2 1.3 What is Prowess? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The two parts of Prowess - Query & Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Easy-to-use or power-in-use? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 4
1.3.1 1.3.2
1.4 1.5 1.6
What are the elements of power-in-use in Prowess . . . . . . . . . . . . . . . . . . . . . What are the elements of ease-of-use in Prowess . . . . . . . . . . . . . . . . . . . . . .
5 7
8 9 10
The impact of CMIE research work on Prowess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The impact of customers on Prowess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A database from an independent institution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prowess
Introduction
1.1 What is Prowess?

Prowess is a database of the nancial performance of Indian companies. It has been created by the Centre for Monitoring Indian Economy Pvt. Ltd.(CMIE) from essentially publicly available documents. It covers listed companies, large and medium public limited companies, government owned companies, some privately held companies, some cooperatives and even some business entities that are not companies. Prowess is not a directory. It is a database of the nancials of companies. The Annual Report of the company is the most important source of the Prowess database. Prowess contains information relating to the nances of the company and ratios based on these. For listed companies, Prowess also provides data sourced from the stock exchanges. This includes share prices, changes in capital structure and announcements made by the companies or by the exchanges. Prowess also contains public information released by the rating agencies, the companys websites and the media. Prowess provides time-series data beginning 1989-90. The database is updated every day. The Prowess database is packaged into a software. This software and the database are installed on the users computer. The software enables database access, presentation of tabulations, plotting of charts and updation of the database. Prowess is designed to help users access information for individual companies. There are tools to search companies in the database that match search-criteria provided by users. Prowess presents several tabulations (such as nancial statements) and charts (including those of share prices). These presentations help the user in quickly analysing the companies in the database. It is useful to understand the Prowess software as a system that undertakes two tasks for the user rst, it searches companies in the database, and secondly, it presents information on companies in the form of tabulations and charts. Each is explained a little more below: 1. Prowess nds companies that satisfy conditions set by the user. The condition could be as simple as the name of the company the user is interested in. Or it could be a condition on nancial attributes (such as size of prots or assets) or much more. It could be a ratio dened by the user a mathematical formula. Or, it could be a search to nd all companies belonging to a particular industry or an ownership group. Prowess has several specially designed search tools to nd companies from the database. This is the most powerful part of Prowess. It provides tremendous exibility to the user to lter companies by using an intelligent interface. 2. Prowess provides well-formatted tabulations of the nancial statements, nancial ratios, share prices, and a lot more. These tabulations are designed by CMIE analysts to help the user quickly evaluate a companys performance during a year, or compared to its past performance, or compared to the industry benchmarks or its peers. Prowess also provides several plots that help the user understand the companys performance. The chartplotting tool is interactive. There are several dozen tabulations and charts. These collectively provide a fairly exhaustive presentation of the performance of the company as can be assessed from publicly available sources. Prowess is a database that is made available for use through several means. The installation on the users computer is just one such medium to provide access. This is the oldest method of enabling access and therefore, it (the Prowess database and the software) is also called Prowess.
Prowess
Introduction
1.2 The two parts of Prowess - Query & Reports

There are two ways in which the user can access information for companies from Prowess. 1. Users can conduct a search for companies that match a set of criteria. For example, one can search for all companies with a prot margin of more than ve per cent. Prowess will display all companies with a prot margin of more than ve per cent with their respective prot margin values. The search could have been more complex: nd all non-government companies with a market capitalisation of over Rs.1,000 crore, a P/E ratio between 5 and 10, a dividend yield of over 2 per cent and a debt:equity ratio of less than 1. Prowess will nd all companies that meet such a set of conditions and display their names with values of all the variables stated in the conditions. The search for companies is a means of accessing the database and asking precisely for the information you need. 2. Users may have a much simpler demand on the database. They may simply want to see the prot and loss statement of the company for the recent years. While a prot and loss statement is a simple and well-understood construct to a person trained in accounts, its precise composition is often challenging for the non-accountant. Things can get a lot more complicated when there is a need to see the liquidity ratios or the working capital cycle ratios for companies. Even a trained accountant would take some time and effort to construct such a tabulation from the raw data. Prowess helps by having several such tabulations built-in. Users can merely pick a tabulation and see it at the click of a button. There is no need to dene it every time you need to see it. The options are available through a menu-list. The tabulations and charts are created by analysts at CMIE. With this, if you need to look-up the nancial statements of a company, you can do so easily from a large list of options. While both the functions described above seem obvious once they are understood, it is important to appreciate these two tasks so that Prowess is exploited maximally. The rst option of searching companies (called the Query Builder) gives the user complete freedom to specify the conditions of a search or the precise data that is sought in the output. Prowess allows users to create their own ratios from the basic data if they so desire, and use such user-dened ratios in the search criteria. Thus, the search option is very versatile and powerful. The trade-off is that using this power requires training. Prowess comes packaged with several tools and functions. These are mostly available in the Query Builder section. We strongly recommend that the user learns these and exploit the database fully. The tabulations and charts readily available in Prowess are the easier way of getting started with Prowess. These tabulations and charts (seen in Prowess as the Report Viewer and Charts Plotter) embody a great deal of understanding of disclosure practices of companies in India, years of experience in dealing with hundreds of thousands of Annual Reports and interim nancial statements of companies and, most importantly, an expertise in analysing companies built over three decades. The tabulations have been created by CMIEs analysts. They are designed to help the user quickly understand the strengths and weaknesses of a company. The reports are designed to help the user understand the companys performance in great detail, in the context of its historical performance, in the context of the performance of its peers and in the context of the performance of its industry. The two parts of Prowess the Query and the Reports compliment each other well. Query gives power to the user and the Reports deliver sophisticated analysis.
Prowess
Introduction
1.3 Easy-to-use or power-in-use?

There is a trade-off between an easy-to-use product and a powerful product. An easy-to-use product is one where all information is readily available in the manner in which the user wants it. A powerful product gives the user several handles to extract information in the manner desired. While the former has everything that is possibly conceivable ready on a platter, the latter gives the user the freedom to extract what is desired but it does not presume that it can pre-determine all the possible requirements. The choice between ease-of-use and power-in-use is not discrete. There is an entire spectrum of possibilities and CMIE offers several options on this spectrum. At one end of the spectrum is a world where the user has access to all the underlying data of Prowess with no software development from CMIE. Users can extract the information from this raw data with the help of software engineers as desired. Such a datafeed is possible. CMIE does offer the raw data of Prowess too. This is available from www.prowess.cmie.com. In this setup, the user has complete freedom to develop software that focusses on meeting its specic requirements. At the other end of the spectrum is a world where the developers decide various views of the data and make these available through a browser on the web. The web browser offers the easiest and most ubiquitous userinterface today. CMIE makes the Prowess database available in this form in www.business-beacon.com. The Prowess desktop installation is an attempt to provide the middle path that gives power to the user to access information and it also provides easy-to-use, ready-to-view reports and charts. Thus, the Prowess desktop installation has the best of both worlds. The Prowess desktop installation is designed to assist the professional analyst who would like to extract information through a process of discovery. We visualise such an analyst to be engaged in an intensive search for companies that meet certain conditions and to study the various performance parameters of a company in great detail. In reality, this is never a straight-forward proposition. For example, the search for value stocks is almost like searching for the holy grail. The Prowess proposition is to help the professional analyst or the ardent student discover the companies that are being sought without the need of professional software engineers but with as much power as a software engineer could bring to bear. This is the power of Prowess. We expect the professional analyst to undergo some simple training (possibly as much as it takes to learn a little more than the basics of a spreadsheet). Once the user knows the basic tricks of running Prowess, the process of discovery becomes immensely rewarding and enjoyable. What has been described so far can be summarised to say that Prowess has an intensive search system (the Query Builder) that needs some training before it can be used fruitfully, but once mastered, it is an extremely powerful ally of the professional analyst. There is one more element of Prowess that needs more than just a little indulgence. The Prowess database is not a mere copy from the original sources. The database has been built by CMIE analysts through a rich process of normalisation. Normalisation is a process through which data collated from heterogeneous sources over time are brought on to a standardised platform such that the data are comparable across companies and over time. It is important that the user of the Prowess database understands this normalisation process. Lack of this knowledge can, at times, lead to unnecessary doubts regarding the reliability of the Prowess database. However, with the knowledge of normalisation, the analysis can get richer and the fruits of the analysis proportionately better. A lack of full appreciation of the power of the Query Builder and of the normalisation process can sometimes lead to a feeling that Prowess is a difcult-to-use product. However, it is in fact, a powerful product that delivers both, ease-of-use to the user and also power-in-use to the user.
Prowess
Introduction
1.3.1 What are the elements of power-in-use in Prowess

Prowess is designed to help analysts harness a large normalised database with the help of specially developed analytical tools. It is designed to give power into the hands of the user. The combination of a large normalised database and the analytical tools empowers the analyst to explore the database. These deliver power to the user to explore on his/her own. Why is a large normalised database necessary and what are these specially developed tools? 1. A large database. A large database provides the perspective for analysis. It provides a historical perspective to understand changes over time and over business cycles. And, it provides a cross-sectional perspective to understand performance in comparison to peers and the rest of the companies. Prowess delivers performance data on a large set of companies to enable a good comparative performance of individual companies. 2. A normalised database. Normalisation is a necessary precondition in making comparisons. Normalisation is the process of transforming data that comes from heterogeneous sources into a standardised format to enable meaningful comparisons over time and across companies. Disclosures in Annual Reports and many other sources vary widely across companies and over time. This makes the raw data contained in them non-comparable for any serious analysis. Normalisation is the process of standardising this information and rendering it much more useful for analysis. Prowess delivers a large and well normalised database. 3. Special functions. The Prowess desktop installation comes packaged with a number of specially developed functions to help users exploit the database. Some of these are elementary and advanced algebraic functions to carry mathematical transformations. Elementary functions include those for addition, subtraction, multiplication, division, etc. Advanced functions include those to compute the compound annual rate of growth (CARG). Such functions take arguments and have a fair degree of intelligence that make them superior to such functions when used in a typical spreadsheet. Prowess functions that deal with time are particularly intelligent. They understand time in an absolute, relative and contextual sense. Prowess functions are perhaps, the most elementary level of the power embedded in Prowess. 4. Query Triggers. Query Triggers are specially designed userinterfaces that help you articulate a query correctly. Often, articulating your thoughts into precise actions to be executed by a computer is not simple and straightforward. The human brain often thinks in a ash. Translating such thoughts into precise actions takes patience in detailing. Sometimes this process gets frustrating even if we take the help of professional software engineers. The Query Triggers are templates that help in this detailing, without the help of software engineers. Once you get familiar with the special functions and the Query Triggers you can use them to explore the database randomly. This is often a very rewarding exercise. 5. Set management. All Query Triggers deliver a set of companies that match your query conditions. You may execute many queries and get many sets of companies. Prowess provides you with the system to manage these combine them with logical operands, And, Or, Not, etc. or to split them into components or to save them for later use, etc. CMIE delivers many ready-to-use sets, but, it also empowers the users to make and use sets as per their own specic requirements. 6. Aggregates.
Prowess
6 Aggregation of data of multiple companies is apparently a straightforward issue. But, it gets very complicated when one deals with companies that have different year-endings, different periods of accounting years and sometimes involve the effects of mergers and acquisitions. Prowess handles all these complications and more to give you
Introduction the power of aggregating any set of companies that you may choose. The points made above are not a description of the power of Prowess. They are examples of the power that Prowess gives you in your hands to exploit the data efciently. The power of Prowess is also in its ease-of-use, which is explained separately.
Prowess
Introduction
1.3.2 What are the elements of ease-of-use in Prowess

The ease-of-use in Prowess is largely embedded in the Reports and Charts viewer sections. Once you select a company or a set of companies that you are interested in you can see a range of reports and charts on these. Analysts at CMIE have designed scores of tabulations based on the normalised data available in Prowess. Similarly, a number of charts based on the share prices data are available in the Charts Viewer. A simple navigation system makes all these easily accessible. 1. Ratios. Prowess comes packaged with several kinds of ready-to-use ratios. Many of these involve complex computations. Prowess ensures that these are executed effortlessly. Ratios include those derived from nancial statements such as on profitability, cost structures, liquidity ratios, working capital cycle ratios, etc. Then, there are ratios based on share prices such as EPS, P/E, P/B, yield, etc. Users can use all these ratios directly in a query, in reports or in charts. This is a great convenience compared to having to dene the ratios everytime you need to use it. All ratios benet directly from the fact that Prowess provides a normalised database. This ensures that the ratios are largely comparable across companies and across time. 2. Tabulations. CMIE analysts have designed xx tabulations based on the normalised data of companies and the several ratios dened as explained above. These are organised into six parts that reect the basic analytical framework in Prowess. These are: company identity, governance, nancial performance, share prices and changes in capital, business segments and capex and mergers & acquisitions. Each of these sections are presented through several neatly laid-out tabulations with consistent time-series in the columns. Referring to these, is an easy and quick way to analyse a company or to understand its recent performance. 3. Comparisons. Comparisons are very easy in Prowess. The top panel in the Report Viewer enables the quick comparison of a companys performance with the aggregate performance of its peers and also with its individual peers. Prowess assumes responsibility for identifying the peers and for computing the appropriate values. The same top panel in the Report Viewer also enables the computation of growth and indexed values at the click of a button. This is perhaps, the easiest way to analyse and compare performances of companies. 4. Charts. The charting facility in Prowess is versatile and easy-to-use. You can plot technical charts of share prices or of other indicators such as income, prots, assets or ratios based on these or share in ownership of promoters, etc. All indicators are selectable from a drop-down menu. Use of the plotting facility is thus very easy. Charts can also be plotted from the output sheet which is generated from a query. This again is very simple as the chart gets plotted as you drag the cursor along the values to be plotted. 5. Batches. Batches simplify your work enormously when you have to undertake a task repeatedly. Batches store a series of actions. A stored series of actions can be executed at the click of a button in the batches section.
Prowess
Introduction
1.4 The impact of CMIE research work on Prowess

The Centre for Monitoring Indian Economy Pvt Ltd (CMIE) is the creator of the Prowess database. It conceptualised and developed this database and it maintains it. The Prowess database is part of a larger database on the Indian economy created by CMIE. This larger database was conceptualised by CMIE as a seamlessly integrated repository of all kinds of information on the economy built from a large number of public and private sources. The database includes information sourced from government departments, non-government institutions such as regulators and exchanges, industry and trade associations, company releases and from primary surveys including those conducted directly by CMIE. This large and integrated database helps CMIE meet its mission, which is to understand the dynamics of the economy and use this understanding to help its customers take informed decisions. We believe that understanding the performance of companies is central to understanding any economy. Companies take investment decisions, create employment, provide goods and services and create investor value. It is enterprise, more than any other institution, that drives a modern economy. CMIE uses the company-level data of Prowess, its aggregates and its various sub-aggregates (created by slicing and dicing the database appropriately) to gain insights into the workings of the economy. CMIE is thus not a mere database vendor in the traditional sense of the term. It does not merely collect the information from original sources, develop a navigation software and deliver this to users. CMIE is rst, an intensive user of the Prowess database. One useful effect of the intensive use of the Prowess database for internal research at CMIE is that the processes and tools we develop for using this database inhouse are eventually ported to the Prowess desktop installations. Prowess users are direct beneciaries of CMIEs experience and expertise as a Prowess database user. Normalisation is perhaps, the most important feature arising out of CMIEs intensive research on disclosure practices by companies in India. Normalisation is inevitable in building databases from heterogenous sources. And, normalisation is critical in deciphering the trend in a timeseries or in making comparisons in a cross-section of data on companies. CMIEs study of hundreds of thousands of Annual Reports over the past two decades bestows it with unique capabilities to deliver an appropriately normalised database that is best suited for analysis. Normalisation facilitates superior ratio analysis. The tabulations that incorporate these ratios reect the research capabilities of the CMIE analysts team. Aggregates is another very useful feature that has emanated from CMIEs intensive use of the Prowess database. There is a lot that goes behind the making of an aggregate. The algorithm to create a dataset for aggregation was honed by CMIE analysts for internal use and this was then ported to the desktop Prowess. The classication of companies into industry groups, ownership groups, age groups and size groups is the result of CMIEs inhouse research. Computation of total returns that includes changes in prices, dividends and other gains is also the outcome of CMIEs inhouse research. These total returns are used to create the COSPI indices that include the largest number of frequently traded securities. A pure database vendor would refrain from straying too far from providing data feeds. Only a research organisation such as CMIE ventures out into the domain of experts such as is required for normalisation, ratio calculations, etc. Prowess is thus more than just a database on Indian companies. It is also the encapsulation of CMIEs expertise on analysing companies.
Prowess
Introduction
1.5 The impact of customers on Prowess

The Prowess database and the desktop installation service have been in existence for over two decades. During this period, hundreds of thousands of users have worked on the database and the software and many of them have given very useful feedback. Many have made suggestions to make Prowess better suited to their specic requirements. Some have even pointed out shortcomings in the data or in the software. We are grateful to all of those who provided us feedback. We believe it would have been impossible for Prowess to be the successful product it is today, without the active participation of users. CMIE takes enormous efforts to ensure that the database is free of any inconsistency or mistakes. There are validation rules at various levels of data-capture to ensure that the data is free of any problems. The probability of an error entering the database is extremely small. Yet, given that the Prowess database is created out of a heterogeneous set of sources that have different updation cycles and adhere to different standards, it is possible that some problems may creep in. Problems are of many kinds. Some are genuine problems that warrant immediate correction. Others are only apparent problems since they are the effect of CMIEs normalisation, others are a matter of choice in the face of imperfect information. User feedback is critical to correct problems or explain normalisation or clarify our choice in the face of imperfect information. The feedback is similarly very important in our developmental work. Prowess is continuously upgraded. We keep adding new features and improving old ones. User feedback plays an important role in ensuring that the developmental work is better suited to the customers requirements. Prowess feedback has increased over time for three good reasons. First, the number of active users has increased. As Prowess installations have kept increasing, the number of active users has also kept increasing. This has brought in many new users. The steady increase in new users ensures a steady stream of new suggestions. We value this immensely. Secondly, Prowess has become a part of the internal processes of several companies. And, it keeps nding new applications in new companies. These applications lead to new demands on Prowess that often culminate in enhancement of Prowess features. Thirdly, seasoned users have kept raising the bar. As positive feedback from seasoned users leads to product enhancements, expectations of these seasoned users increases, which leads to greater feedback. The virtuous loop keeps helping the growth of Prowess. Users demand led to intra-day updates to Prowess. It led to the addition of the Template Query and .xls outputs. All feedback received by us does not get incorporated in the product. We may disagree with some suggestions. For example, we have disagreed with suggestions in the past that Prowess should include data from the abridged balance sheet of companies if the full balance sheet data is not available. We believe that complete information is an important distinction that the Prowess database makes from being a directory. Prowess is an analytical tool and not a directory of companies. Yet, there are features that have been added in spite of a lack of our agreement on its full utility. For example, Prowess carries an interactive technicals charting toolkit. CMIE analysts do not use technicals charting and we do not have a view on its utility. Nevertheless, since its addition in Prowess has not compromised any other application and has apparently added to the utility of the database to some of our clients, we have happily added the feature.
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Introduction
1.6 A database from an independent institution

Prowess is a product of a completely independent organisation. The Centre for Monitoring Indian Economy Pvt Ltd, the owner of the Prowess database, is a private research organisation. It is not afliated to any nancial broking company, or a merchant banker or an investment bank. CMIE is a private company that is not funded by any business house or any public or private institution. CMIE has no other businesses other than providing information services. CMIE does not provide any investment advisory services directly or indirectly to anybody. The information services provided by CMIE are thus not inuenced in any way, by any other businesses. CMIE does provide forecasting services. It does make analytical company reports that include forecasts of the companys performance. However, CMIE does not make any buy-sell-hold recommendations on stocks. CMIE values its position as an independent service provider. The Prowess database is normalised to ensure inter-rm and inter-year comparability of the data. However, normalisation does not imply a judgemental interpretation of the data. It does not involve any re-estimation of the prot and loss statement or the balance sheet. Normalisation effectively leads to re-classication of the available information into a standardised format. Normalisation often leads to values against variables in the Prowess database that are at variance compared to the values provided by the company. This variance is not a result of any judgemental difference with the company. The variances reect CMIEs standardised method of capturing and presenting the data. The Prowess database is also independent of any particular application. It was not built for any specic research program of CMIE or for any particular clients requirement. Prowess is used extensively in the banking sector, amongst investment companies, in transfer pricing applications, etc. But, Prowess is not specically tailored for any of these applications. Each application is a special case from a generalised database. Prowess is a general purpose database, from an independent organisation, that nds unique applications in a diverse set of institutions.
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Chapter 2
Companies Covered
Contents
2.1 2.2 2.3 2.4 2.5 2.6 Rules of inclusion . . . . . . . . . . . . . . . . . . . . . . . . . . Additions and deletions . . . . . . . . . . . . . . . . . . . . . . Is there a survival bias in the Prowess database? . . . . . . . . . How comprehensive is the coverage of companies in Prowess? . Why does Prowess not cover all registered companies of India? Coverage based on Annual Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 14 15 16 17
2.6.1 2.6.2 2.6.3 2.6.4
Distribution of companies by broad industry groups . . . . . . . . . . . . . . Distribution of companies by ownership . . . . . . . . . . . . . . . . . . . . Distribution of companies by type of enterprise . . . . . . . . . . . . . . . . Companies with continuous time series data . . . . . . . . . . . . . . . . . . 2.6.4.1 Continuous time series data sets of all companies . . . . . . . . . 2.6.4.2 Continuous time series data sets of listed companies . . . . . . . . 2.6.4.3 Continuous time series data sets of manufacturing companies . . . 2.6.4.4 Continuous time series data sets of nance companies . . . . . . . 2.6.4.5 Continuous time series data sets of non-nance service companies 2.6.4.6 Continuous time series data sets of private non-nance companies .
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18 20 22 24 25 28 31 34 37 40
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2.7 2.8
Coverage based on quarterly nancial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency distribution of companies by sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Companies Covered
2.1 Rules of inclusion

The Prowess database covers all Indian companies for which relevant data became available to CMIE without any restrictions of use. Companies included in Prowess are not selected or ltered by any process. Unencumbered availability of information is the single most important criteria for inclusion of companies in Prowess. A company is included in Prowess if it meets any of the following three criteria Availability of its annual audited prot and loss statement, and balance sheet along with their various schedules of details. Availability of prices of its shares from either the National Stock Exchange or the Bombay Stock Exchange Availability of its quarterly nancial statements as mandated by the stock exchanges and regulators for listed companies. In reality, Prowess contains information on all listed companies that are reasonably active on the major stock exchanges of India. Subsidiaries of such companies are also covered individually in Prowess since their detailed nancial statements are usually available in the parent companys annual report. Prowess also includes information on unlisted companies. Unlisted companies include public limited companies and private limited companies. Information on these companies, particularly private limited companies, is not easily available. CMIE makes its best efforts to include as many public and private limited companies as possible. It takes greater efforts to update information on companies already included in Prowess compared to its efforts to add new companies. as per generally accepted accounting practices and disclosures. These are not necessarily companies. A company is necessarily registered with the Registrar of Companies. But, a business entity need not necessarily be a company. It could be a cooperative or a bank that is not a company or, it could be a statutory body. If such an entity produces an Annual Report based on audited annual accounts that is available to us, it will be included in Prowess. Prowess contains information on cooperatives such as Indian Farmers Fertiliser Co-Op. Ltd. and Krishak Bharati Co-Op. Ltd. Nearly a 100 cooperatives are included. This is a small proportion of all cooperatives but these are the economically more important ones. In fact, the study of the fertiliser industry is incomplete without studying these cooperatives. Similarly, the study of the electricity sector in India is incomplete without studying the state electricity boards. These are also included in Prowess. These are neither companies nor are they cooperatives. Yet, they are economically very important and do publish audited annual accounts. Nearly 200 such non-company, non-cooperatives are included in Prowess. Availability of information on companies has improved over time. As a result, the coverage in Prowess has improved over time. However, there is no guarantee that this will continue in the future. It is quite likely that availability of information on unlisted companies may decline. CMIE will continue to provide information on a best-effort basis. There is no survival bias imposed by us. If updates are not available, we do not drop the company from the database. It continues to exist in the database with old data. As a result, there are companies in Prowess whose latest information is quite dated. Also, the inclusion of a company in the Prowess database does not imply that the company was formed or it began operations in that year. It merely means that, that was the rst year for which CMIE could obtain data.
Not just companies

Strictly speaking, Prowess contains information on Indian business entities that produce nancial statements
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2.2 Additions and deletions

The Prowess database keeps expanding in terms of the total number of companies covered. There are many reasons why more and more companies will get added to the database. And, there are good reasons why there will be very few deletions. As a result, on a net basis, the count of companies in the Prowess database will keep rising. There is only one condition under which a company can get deleted from the Prowess database. This is if a private limited company requests that its prot and loss statement should be deleted from the database. According to the Companies Act, the prot and loss statement of a private limited company is not available for public examination. The law refers to the availability to the public, such information from the ofcial records of the government. However, to the best of our understanding, there is no law that bars a private company from processing or making available such information if it has access to such information. CMIE is therefore, to the best of our understanding, under no compulsion to abstain from using and making available such information. However, if a private limited company requests us to remove its information from Prowess, we do remove it in deference to its request for privacy. Often, CMIE does gain access to information that permits only restricted use. Such information is not made available in Prowess.
Additions dont imply new companies

Companies keep getting added because new companies are formed regularly. As information on such new companies become available, they get added into the Prowess database. A company gets added into the Prowess database only if it meets the conditions of availability of the audited and complete Annual Report of a business entity or the availability of the interim nancial statements of a listed company. CMIE is constantly on the lookout for companies to add into Prowess. As it nds companies with sufcient and reliable information, it adds these into the database. An addition of a company into the Prowess database does not mean that a new company was formed at the time of the addition. It merely means that CMIE received information for the rst time of the company that got added. Companies can get added into the database with historical information.
Impact on updatedness
As companies keep getting added and many old companies do not get updated because they have effectively ceased to exist, the count of companies in the Prowess database keeps increasing, but the number of companies with data in a given year as a proportion of the total companies in the database keeps decreasing. The number of companies for which information is available for a year keeps rising. This is because we keep adding companies for all years. It is our endeavour to keep increasing the panel of companies for which data is available particularly since 1989-90. The number of companies for which data is available in recent years is much larger than the number of companies for which data was available in the earlier years.
Deletions are rare

Companies rarely cease to exist in India. They do at times get merged into other companies or they may stop operations. Even in such cases, we do not delete the companys old records from the database. We retain the old information since the old information is often useful.
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Companies Covered
2.3 Is there a survival bias in the Prowess database?

There is no deliberate survival bias in the Prowess database. As a policy, companies are not removed from the database, once they have been added. In this sense, there is no survival bias that is caused by CMIE, in the Prowess database. In India, companies rarely cease to exist. They may cease all operations and yet remain alive, on paper. The process of winding up a company is so time-consuming and complex that they are often left unclosed even if there are no operations. have changed their names can still be addressed by their old names.
An automatic survival bias

CMIE does not delete companies that have ceased operations or that have merged with other companies. However, this does not guarantee no survival bias in the database. This is so because, Prowess is not a database of all business enterprises registered in some way or the other in India. A large number of companies that register themselves fail to survive beyond the rst few years. The likelihood of such companies being added to the Prowess database is very low because the information of such companies may not become available to CMIE. Only those companies get added to the Prowess database that survive to provide Annual Reports based on audited accounts. This condition automatically keeps out a large number of small business enterprises that do not prepare Annual Reports based on audited accounts. In a sense this is a built-in survival bias in the Prowess database. But, there is no deliberate survival bias in the Prowess database. Prowess will also not contain information on the large number of private limited companies that operate in India because their Annual Reports are not available publicly. Most of these companies are small. But, there are many large private limited companies as well. This leads to a defacto selection bias. Again, this selection bias is not because of a deliberate policy to keep such companies out of Prowess database, but because information on such companies is not available.
In-operative companies
When a company ceases operations for all practical purposes but it continues to exist as an entity, it may stop providing any information. In such cases, we retain all the information available in the database till it did provide information. Old information is not deleted just because new information is not available.
Merged companies
A merger is the most unambiguous observation of a company ceasing to exist as a separate legal entity. Once a company merges into another company, it ceases to provide any information as a separate entity. In such cases, we retain all the information available in the database regarding the company till it was merged. The information is retained against the name of the company just before it was merged. If the company into which the target company is merged adopts the name of the target company (as it often happens), then we add the sufx Merged to the pre-merged company records.
Name changes
Companies may undergo name changes and in such cases, companies are addressed by their most recent name. And, all the information pertaining to the period prior to the name change becomes available against the new name obtained by the company. All old names of companies are linked to new names. So, companies that
A deliberate exclusion
We have refrained from adding investment companies that are of very small size. There are hundreds of thousands of such companies registered with the Ministry of Company Affairs. Their extremely small size of operations (sales of no more than a hundred thousand rupees) make them unsuitable for the Prowess database.
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2.4 How comprehensive is the coverage of companies in Prowess?

Prowess covers more than just companies. It is a database of all economically active business entities in India, subject to the availability of their Annual Reports based on unabridged audited accounts. As a result, Prowess includes non-company business entities such as cooperatives and other entities created through the legislature or through the Banking Regulation Act. There is effectively, no measure of the universe of all business entities in India. The Central Statistical Organisation has proposed creating a Register of Businesses in India. However, there is no progress on this front. As a result, the Prowess database does not have a universe against which it can be compared to assess the comprehensiveness of its coverage. In terms of numbers, the Prowess coverage is very small. It covers only three per cent of the registered companies and an even lesser proportion of the cooperatives. It does not cover any partnerships or proprietorship concerns. Yet, the coverage in Prowess is signicant as it covers a fairly large proportion of the business conducted in India. The statistics presented below give an insight into the coverage of the Prowess database: 1. The total income of all companies in the Prowess database is about 84 per cent of Indias GDP. This ratio provides a sense of the magnitude of the business captured by the Prowess database. 2. The value of output of all companies in Prowess is about 47 per cent of the total value of output in the non-agriculture and non-government services sector. This is perhaps, the best summary measure of the proportion of the countrys business captured by Prowess. 3. The value of output of all manufacturing companies in Prowess is 79 per cent, of the value of output of the registered manufacturing sector of the country. This indicates the greater coverage of the organised manufacturing sector in the Prowess database compared to the coverage of the small scale or unorganised sectors. 4. Prowess companies cover more than half of Indias external trade. They cover about 55 per cent of Indias exports and nearly 70 per cent of Indias imports. 5. Corporate taxes paid by Prowess companies account for 58 per cent of all taxes paid by enterprises. Prowess has an almost comprehensive coverage of companies paying excise duty. This again, indicates the greater coverage of manufacturing companies. 6. The services sector is quite heterogeneous. It includes the highly organised and regulated banking sector and also the highly unorganised and unregulated retail trade sector. Prowess has a much greater coverage of the banking sector than of the retail sector, although as the retail sector gets organised its coverage in Prowess will increase. All the comparisons made above are for the year 200809, the latest year for which data was available at the time of writing. Data for 2008-09 was available for only about ten thousand companies. Prowess includes nearly 24,000 companies. If we include all the 24,000 companies in Prowess, the coverage would be higher than what is stated above. In about a year the count of companies for 2008-09 will rise by about 25 per cent and in two years it could rise by nearly 50 per cent. This will increase the coverage marginally.
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Companies Covered
2.5 Why does Prowess not cover all registered companies of India?
As of 31 March 2009 there were 7,86,774 companies registered with the Registrar of Companies, an administrative arm of the Ministry of Company Affairs. Of these, 82,058 were public limited companies and 7,04,716 were private limited companies. The prot and loss statement for the 7 lakh private limited companies is generally not available in the public domain. Therefore, it is generally not possible to cover these companies in Prowess. In comparison to the 82,058 public limited companies, Prowess contains about 24,000 companies. It is widely believed that over half of all the companies registered with the Registrar of Companies exist only on paper. This is a mere belief because there are no ofcial records to conrm this. All registered companies are required, by law, to deposit their annual nancial statements with the Ministry of Company Affairs. The Ministry has a repository of all accounts led with it. But, it does not have a database of the nancials of the companies. CMIE had a limited agreement with the Ministry between 1999 and 2003. During the period of the agreement, CMIE could compile nancial information from the audited accounts led with the Registrar of Companies for 2,74,446 companies. The maximum number of companies covered for a year was 1,69,965. This was for the year ended March 2000. These companies accounted for 31 per cent of the total companies that were registered with the Registrar of Companies then. CMIEs coverage of 31 per cent indicates that the number of companies that are defunct or inactive could be much larger than half. But, the large proportion of companies that exist merely on paper with no records is only a part of the problem. A greater revelation is in the characteristics of the 2,74,446 companies for which data was compiled by CMIE. We found that in 1999-00, 28 per cent of the companies had a sales of less than a mere Rs.1,000. Nearly 37 per cent of the companies had sales of less than Rs.5 lakh. And, 52 per cent of the companies had sales of less than Rs.10 lakh. These 52 per cent of the companies accounted for a negligible 0.07 per cent of all companies. Given the above characteristics, it was clear that it was perhaps not worth the effort to create a database of all companies registered with the Registrar of Companies. However, it is useful to scan the Ministry of Commerces website for companies that are engaged in signicant economic activities. And when we nd such companies, we try to obtain their Annual Reports to incorporate their data into the Prowess database.
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Companies Covered
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2.6 Coverage based on Annual Reports

One of the most important sources of information used to build the Prowess database is the audited Annual Reports of companies. The count of companies for which Annual Report based information is available is therefore the best measure of coverage of companies in Prowess. The Prowess database maintains a time-series of data from 1989-90. However Annual Reports are not available for all companies for all years since 1989-90. For the nancial year ended March 1990 (1989-90), Prowess has only about 2,000 companies. This count rises to reach a maximum of 15,000 companies for 2004-05 and then it falls to a little over 12,539 for 200809. Between 2002-03 and 2007-08, the coverage was consistently above 12,000. These numbers are subject to daily change. It is quite likely that the coverage for the years from 2008-09 will come close to 14,000 as more accounts become available. The signicant increase in the number of companies covered in the database has implied a greater coverage of smaller companies. This is, to a great extent, because the larger companies have always been well-covered in Prowess. As a result, as the number of companies increased, the size of the median company dropped. While this is inevitable, the coverage of large companies has also improved substantially over time. Thus, in spite of the large increase in small companies, the average size of a company in Prowess increased fourfold between 1989-90 and 2008-09.
Table 2.1 Count and Range of Company Sales in Prowess (Rs.crore)

Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 All Companies 1,999 2,620 3,055 3,856 5,187 6,747 7,224 7,031 7,399 8,309 8,627 8,901 9,930 12,663 14,360 15,004 14,917 14,793 14,549 12,539 Total Sales 2,16,287.61 2,57,079.05 3,43,867.13 4,13,505.27 4,69,197.72 6,12,568.70 7,54,420.52 8,51,551.83 9,40,637.68 10,51,044.09 12,27,380.84 14,62,950.85 15,58,667.87 17,61,561.36 20,75,068.84 24,37,176.78 28,40,190.51 34,42,397.99 40,99,240.94 45,29,305.50 Average Sales 108.20 98.12 112.56 107.24 90.46 90.79 104.43 121.11 127.13 126.49 142.27 164.36 156.97 139.11 144.50 162.44 190.40 232.70 281.75 361.22 Quartile 1 10.45 8.22 7.05 4.91 2.81 1.54 1.56 1.61 1.27 1.18 1.40 1.25 0.53 0.22 0.13 0.11 0.11 0.10 0.08 0.07 Median 24.50 21.29 21.36 17.88 13.48 10.58 11.10 11.37 11.67 11.57 12.94 12.68 9.03 6.04 3.91 3.40 4.02 4.26 4.78 5.55 Quartile 3 65.28 58.00 59.72 55.63 44.81 41.55 47.44 51.01 51.34 50.11 54.78 58.63 52.74 42.53 36.73 37.76 43.11 53.50 65.61 78.43 Max 18,018.18 20,459.98 21,724.11 24,847.88 24,189.28 40,661.13 47,542.40 63,007.50 61,174.46 70,597.71 96,432.58 1,23,649.52 1,16,304.90 1,25,990.68 1,37,586.33 1,58,139.42 2,01,908.80 2,44,282.82 2,74,697.49 3,34,877.30
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Companies Covered
2.6.1 Distribution of companies by broad industry groups

The sectoral composition of Indias growth has been a source of much debate in recent years. The rapid growth of the services sector and in particular, the spectacular growth of the IT and ITES industries had led to a view that India would bypass the normal route of an agrarian economy, rst transiting to becoming an industrialised economy before it becomes a servicesdominated economy. IT and ITES were not the only sectors that were growing rapidly in the 1990s and in the 2000s. Reforms in the nancial sectors, in the transport sector (airlines) and the communications (mobile phones) sector were equally successful in transforming the Indian sectoral growth composition. Given its huge natural resources endowment, India has a natural advantage in the manufacturing sector. However, the exploitation of this advantage was in partial abeyance as the services sector led the growth in the two decades. The Prowess database reects this transformation of Indias sectoral growth composition. The number of companies covered in Prowess has multiplied about seven times from about 2,000 to about 14,000 over the two decades from 1989-90 to 2008-09. Aggregate sales multiplied 22 times of these companies in the same period. The increase in both, the count and aggregate sales during the two decades has been more in the non-manufacturing and non-mining companies. The manufacturing and mining sectors have seen the count increase by around 3-4 times. And, their aggregate sales increased by 16-18 times. On the other hand, the number of electricity companies has increased by nearly 15 times. And, their aggregate sales have increased by nearly 30 times. This is essentially because several state government owned departmental utilities have been converted into multiple utility companies. It is also because of an increase in the number of private sector power generating companies. The construction sector has undergone considerable change during the two decades. This sector was largely in the unorganised sector till the 1980s. A boom in real estate development, particularly since 2004, has led to a big increase in the number of construction companies in the Prowess database. The non-nance services sector includes a large number of the new and fast-growing sectors, such as the IT/ITES, telecom, airlines, entertainment and trade. The number of companies in this sector grew 17 times over the past two decades. In the same time, the aggregate sales of these companies grew 38 times. The biggest increase over the two decades has been in respect of nancial services companies. Their count has increased from just 50 in 1989-90 to over 3,500 by 2003-04. But, most of the increase is of small companies. In fact, the average size of the companies in this sector dropped during the period of their largest increase. While the average size of nance companies has declined or remained stable, that of the manufacturing, mining and construction companies have increased signicantly.
Prowess
Companies Covered Table 2.2 Number of Companies in Prowess: Distribution by Industry: 1989-90 to 2009-10
Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Unique Companies Manufacturing 1,691 2,175 2,466 2,982 3,810 4,533 4,609 4,384 4,459 4,958 5,132 5,088 5,307 6,254 6,670 6,859 6,771 6,606 6,357 5,487 1,161 11,335 Mining 23 25 36 38 52 60 74 74 74 76 75 80 82 101 111 114 109 114 123 120 18 186 Electricity 14 17 19 19 26 32 38 42 50 65 69 70 90 125 143 175 211 223 260 233 55 376 Construction 48 55 65 94 118 165 183 180 207 232 257 294 346 457 524 561 654 782 1,007 985 151 1,474 Non-nance services 173 216 265 381 592 837 947 944 1,094 1,367 1,531 1,716 1,997 2,795 3,344 3,476 3,426 3,357 3,351 2,883 536 5,734 Financial services 50 132 204 342 589 1,120 1,373 1,407 1,515 1,611 1,563 1,653 2,108 2,931 3,568 3,819 3,746 3,711 3,451 2,831 463 5,812 All 1,999 2,620 3,055 3,856 5,187 6,747 7,224 7,031 7,399 8,309 8,627 8,901 9,930 12,663 14,360 15,004 14,917 14,793 14,549 12,539 2,384 24,089
19
Table 2.3 Sales(Rs.crore) of Companies in Prowess: Distribution by Industry: 1989-90 to 2009-10

Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Manufacturing 1,68,425 2,01,094 2,38,503 2,78,458 3,20,449 4,13,569 5,00,258 5,52,378 5,97,280 6,59,633 7,82,284 9,05,559 9,04,274 10,37,860 11,93,394 14,26,142 16,64,612 20,67,672 23,82,363 26,35,240 12,80,810 Mining 9,071 4,305 21,133 24,687 16,314 20,747 34,321 38,647 42,361 43,954 51,378 58,624 58,387 78,552 82,780 1,08,326 1,21,473 1,39,149 1,64,174 1,69,908 16,319 Electricity 7,336 8,530 12,156 15,435 19,706 23,454 21,423 33,667 40,120 44,889 44,153 70,835 1,08,048 1,24,222 1,45,309 1,41,518 1,96,531 2,32,338 2,40,191 2,15,790 30,010 Construction 1,755 2,022 2,705 3,923 4,524 5,946 8,327 7,693 9,506 12,626 14,740 26,474 29,342 34,154 43,072 54,170 69,256 1,04,809 1,64,562 1,81,172 88,306 Non-nance services 18,575 16,693 31,110 42,832 53,599 74,479 91,717 1,01,269 1,16,754 1,37,113 1,60,795 2,07,652 2,51,077 2,52,259 3,68,293 4,44,026 4,83,728 5,24,933 6,50,885 7,09,133 2,82,019 Financial services 11,126 24,435 38,261 48,170 54,606 74,374 98,374 1,17,899 1,34,616 1,52,829 1,74,031 1,93,808 2,07,541 2,34,515 2,42,220 2,62,995 3,04,590 3,73,496 4,97,066 6,18,062 5,48,977 All 2,16,288 2,57,079 3,43,867 4,13,505 4,69,198 6,12,569 7,54,421 8,51,552 9,40,638 10,51,044 12,27,381 14,62,951 15,58,668 17,61,561 20,75,069 24,37,177 28,40,191 34,42,398 40,99,241 45,29,305 22,46,441
Prowess
20
Companies Covered
2.6.2 Distribution of companies by ownership

Private companies dominate the Prowess database. About 92 per cent of the companies in Prowess are owned essentially by private Indians. Another 3.5 per cent of the companies are owned by the Indian public sector (ie these are owned by the central or state governments of India). Foreign entities own about 5 per cent of the companies. And, a very small proportion of the companies in the Prowess database are owned by cooperatives. Although the universe of all business enterprises is not available, it is reasonable to state that the cooperatives are under-represented in Prowess and the share of foreign companies is overstated, in terms of number of companies. During the two decades for which Prowess contains information, many companies have changed their ownership. A number of Indian companies have been sold to foreign entities. As a result, such companies were classied as Indian companies in some years and as foreign companies in other years. This leads to a corresponding double-counting of the company in the count of unique companies in the Prowess database. While the total unique companies in Prowess is 23732, the sum of the constituents is greater at 24090. This implies that there were 358 companies in the Prowess database that changed their ownership during the two decades under consideration. The shares in terms of number of companies provides only a partial understanding of the Prowess database. The composition of companies in the Prowess database is understood more completely if we also see the value of business of the companies in each of the ownership segments. In terms of share in total sales, the Indian private sector companies continue to dominate, but the dominance is much smaller than was evidenced in the number of companies. Indian private sector companies that accounted for 92 per cent of the total companies of Prowess, account for only 50 per cent of the sales. Public sector, that account for 3.5 per cent of the companies, accounted for a substantial 40 per cent of the sales. And, the 5 per cent foreign-owned companies account for 9 per cent of the sales. The private sector non-nancial services companies has a special place in the ofcial statistical system of India. The Reserve Bank of India produces an annual study on the nancial performance of these companies. A part of the sample for this study drawn by the Reserve Bank is from Prowess. However, the RBIs sample is much smaller than the sample for this segment available in Prowess. This is because the RBI draws only a small sample from the Prowess database. Results of the RBIs study are used by the ofcial statistical machinery to estimate the savings of the private corporate sector.
Prowess
Companies Covered Table 2.4 Number of Companies in Prowess: Distribution by Ownership: 1989-90 to 2009-10
Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Unique Companies Public sector 157 187 215 259 274 310 395 382 347 402 399 401 445 532 531 558 530 514 518 423 67 854 Indian Private 1,636 2,209 2,603 3,327 4,622 6,086 6,444 6,238 6,554 7,347 7,626 7,892 8,888 11,436 13,068 13,723 13,677 13,581 13,331 11,463 2,048 22,239 Foreign 190 210 220 254 271 328 356 377 443 507 576 583 562 649 715 681 668 662 670 627 259 1,266 Cooperatives 16 14 17 16 20 23 29 34 55 53 26 25 35 46 46 42 42 36 30 26 10 95 All 1,999 2,620 3,055 3,856 5,187 6,747 7,224 7,031 7,399 8,309 8,627 8,901 9,930 12,663 14,360 15,004 14,917 14,793 14,549 12,539 2,384 24,089 Private Non nance 1,795 2,323 2,670 3,305 4,376 5,389 5,540 5,335 5,634 6,387 6,763 6,943 7,480 9,326 10,395 10,764 10,775 10,696 10,709 9,395 1,898 17,968
21
Table 2.5 Sales(Rs.crore) of Companies in Prowess: Distribution by Ownership: 1989-90 to 2009-10

Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Public sector 98,291 1,11,468 1,65,022 1,98,347 2,04,820 2,67,140 3,25,342 3,77,469 4,18,048 4,66,918 5,48,775 6,69,740 7,41,322 8,08,986 9,45,208 10,71,412 12,53,075 13,99,181 15,88,473 17,78,518 5,95,098 Indian Private 92,775 1,15,779 1,43,921 1,73,075 2,15,689 2,86,173 3,54,493 3,89,300 4,23,866 4,72,629 5,45,659 6,44,824 6,63,186 7,78,865 9,28,892 11,29,515 13,27,967 17,03,694 21,12,549 23,07,342 14,01,699 Foreign 22,003 26,551 31,292 38,763 44,091 54,064 68,767 78,351 89,914 1,02,212 1,23,563 1,38,622 1,40,846 1,57,684 1,85,712 2,19,097 2,40,375 3,18,936 3,81,273 4,04,353 2,47,407 Cooperatives 3,219 3,281 3,632 3,320 4,598 5,192 5,819 6,431 8,810 9,285 9,384 9,764 13,314 16,026 15,256 17,153 18,773 20,587 16,946 39,093 2,237 All 2,16,288 2,57,079 3,43,867 4,13,505 4,69,198 6,12,569 7,54,421 8,51,552 9,40,638 10,51,044 12,27,381 14,62,951 15,58,668 17,61,561 20,75,069 24,37,177 28,40,191 34,42,398 40,99,241 45,29,305 22,46,441 Private Non nance 1,14,231 1,39,915 1,70,833 2,02,380 2,47,862 3,23,242 3,98,077 4,36,431 4,78,106 5,33,613 6,22,646 7,29,897 7,56,543 8,77,861 10,49,363 12,77,800 14,68,570 18,82,865 22,96,961 24,82,222 14,75,973
Prowess
22
Companies Covered
2.6.3 Distribution of companies by type of enterprise

There are several kinds of business enterprises and the registered company is the most prominent amongst these. Of the 24,000 enterprises covered in Prowess, only about 300 are not registered companies. Of these a little less than 100 are cooperatives and the remaining are a mix of several kinds of enterprises such as a State Electricity Board or a bank registered under the Banking Regulation Act of the RBI but not registered as a company, or a statutory undertaking, such as NABARD, that is not registered as a company. There are two kinds of registered companies in Prowess the public limited companies and the private limited companies. Public limited companies dominate the database. There are about 20 thousand public limited companies and only about three thousand private limited companies in Prowess. In reality, private limited companies outnumber the public limited companies by a large margin. However, the prot and loss statement of private limited companies is not available in the public domain. As a result, these companies do not get added into the Prowess database easily. The three thousand private limited companies for which data is available in Prowess are an exception to the general rule of lack of complete information on private limited companies. About 1,200 to 1,500 private limited companies are covered in Prowess for each of the recent years. Earlier, the coverage was much lesser. However, the private limited companies are generally small. In 2008-09, while these accounted for 12.8 per cent in terms of the count, their share in total sales was a mere 1.5 per cent. All public limited companies are not publicly listed companies. A public limited company could be an unlisted public limited company. According to the Ministry of Company Affairs, there are more than 80,000 public limited companies, but there are less than 10,000 listed companies. In Prowess, there are about 20,000 public limited companies and there are only 6,450 listed companies. In Prowess, a company is considered to be a listed company only if it is listed on the Bombay Stock Exchange or on the National Stock Exchange. The sum of listed companies (6,450) and unlisted companies (21,150) is greater than the total companies in the database. This is because a company may get counted in both, the listed and unlisted companies sets. A company could be un-listed for an initial period in the two decades under consideration and may then get listed. In such a case, the company will get counted in both lists. By studying this distribution for each year separately, it is safe to assume that the listed companies account for between 40 and 50 per cent of the total companies in Prowess. A number of the unlisted companies are in fact, subsidiaries of listed companies. Listed companies matter a lot more than unlisted companies in terms of sales. Listed companies account for over 70 per cent of the total sales of all companies in Prowess. Table 2.6 Classication of enterprises
Type Public Ltd. Private Ltd. Co-operatives Associations/Federations Foreign Entities Trusts Unlimited Liabilities Departmental undertakings/Boards Statutory bodies Companies Partnership rms Regulatory authorities Total Nos. 21,417 3,248 100 74 70 34 23 13 8 2 1 1 24,991
Prowess
Companies Covered Table 2.7 Number of Companies in Prowess: Distribution by Type of Enterprise: 1989-90 to 2008-09
Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Unique Companies Listed/Not-Listed Cos. Type of Enterprise Listed Not-listed Public Cos. Private Cos. Coop. 1,001 998 1,901 79 11 1,269 1,351 2,526 77 10 1,439 1,616 2,943 87 15 1,728 2,128 3,710 111 13 2,380 2,807 5,004 142 16 3,475 3,272 6,516 182 21 4,400 2,824 6,987 178 27 4,493 2,538 6,792 172 32 4,329 3,070 7,079 232 52 4,278 4,031 7,826 379 50 4,100 4,527 8,074 470 26 4,105 4,796 8,358 464 26 4,336 5,594 9,391 444 35 4,281 8,382 11,866 656 49 4,119 10,241 13,197 979 51 3,984 11,020 13,718 1,119 47 4,001 10,916 13,497 1,276 46 4,040 10,753 13,237 1,435 36 4,001 10,548 12,630 1,799 31 3,699 8,840 10,801 1,631 28 1,175 1,209 2,025 318 10 6,480 21,531 20,606 3,181 96 Others 8 7 10 22 25 28 32 35 36 54 57 53 60 92 133 120 98 85 89 79 31 206 All Cos. 1,999 2,620 3,055 3,856 5,187 6,747 7,224 7,031 7,399 8,309 8,627 8,901 9,930 12,663 14,360 15,004 14,917 14,793 14,549 12,539 2,384 24,089
23
Table 2.8 Sales(Rs.crore) of Companies in Prowess: Distribution by Type of Enterprise: 1989-90 to 2009-10
Year 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 Listed/Not-Listed Cos. Type of Enterprise Listed Not-listed Public Cos. Private Cos. Coop. 98,557 1,17,731 2,09,508 2,715 2,405 1,21,223 1,35,856 2,47,769 3,106 2,525 1,49,174 1,94,693 3,32,632 3,647 2,957 2,23,819 1,89,686 3,98,265 4,700 3,044 2,73,403 1,95,795 4,49,014 6,013 3,436 3,69,799 2,42,770 5,89,586 6,044 4,214 5,31,152 2,23,269 7,26,071 7,939 4,619 6,08,323 2,43,229 8,20,507 8,521 5,102 6,64,957 2,75,681 9,01,305 12,728 7,119 7,20,914 3,30,130 10,01,866 19,660 7,270 8,48,160 3,79,221 11,65,594 29,330 7,788 10,02,718 4,60,233 13,94,966 32,420 8,128 9,88,367 5,70,301 14,80,522 27,825 9,685 11,30,119 6,31,442 16,59,373 45,935 11,499 12,73,303 8,01,765 19,51,138 70,431 11,420 15,91,188 8,45,989 22,83,360 82,664 12,133 18,75,104 9,65,087 26,79,782 71,728 15,043 23,61,900 10,80,498 32,43,917 1,02,067 16,307 28,54,045 12,45,196 38,74,549 1,13,753 16,928 33,68,107 11,61,199 42,99,766 77,339 39,079 20,69,861 1,76,580 21,89,508 16,499 2,237 Others 1,660 3,679 4,631 7,496 10,735 12,724 15,791 17,421 19,487 22,249 24,669 27,436 40,636 44,754 42,080 59,019 73,638 80,107 94,011 1,13,122 38,196 All Cos. 2,16,288 2,57,079 3,43,867 4,13,505 4,69,198 6,12,569 7,54,421 8,51,552 9,40,638 10,51,044 12,27,381 14,62,951 15,58,668 17,61,561 20,75,069 24,37,177 28,40,191 34,42,398 40,99,241 45,29,305 22,46,441
Prowess
24
Companies Covered
2.6.4 Companies with continuous time series data

The number of companies in the Prowess database keeps changing from year to year. There are several reasons for this. New companies get incorporated and these may get added into the Prowess database. Existing closely held companies become public limited and then they start making their information available more easily. This raises the chances of such companies being added to the Prowess database. When a new company gets added it may not have older data because it may not be in existence then. Thus, if new companies (new either because the companies were newly incorporated or because their information became available for the rst time) should be added (as they are) in the Prowess database, then, the Prowess database cannot have a continuous series for all companies for all years. On the ip side, some companies stop functioning and therefore stop preparing or publishing their nancial statements. When this happens to a company that existed in Prowess, then a time-series of data is cut short. A time-series may also be truncated because a company gets merged into another company or if it is taken over by a privately held company that does not make its audited accounts public. For example, many listed companies with multinational afliations have bought back shares, delisted the company and then stopped providing any information publicly. This is within the legal system. But, it does lead to a cessation of information that was available earlier. When companies cease to exist or when they stop providing information, we face two choices of either removing them from Prowess or retaining them with the old information. We chose to retain the companies with the old information. And this choice leads to Prowess not having a continuous series for all companies for all years. Addition of companies or ceasation of operations are not the only reasons why Prowess cannot have a continuous series of information for all companies for all years. There are other reasons. One of them is that CMIE may not have the Annual Report of a company for a specic year. This can lead to a hole in the timeseries. This does happen for smaller or privately held companies. A hole in the time-series can also be caused by a company if it chooses to extend its accounting period beyond the usual 12 months. If it produces two consecutive Annual Reports of 18 months each, it will have produced only two Annual Reports in three years. It will thereby have created a hole in the time-series of panel data. A company can legitimately extend its accounting year and while it may have not caused any hole in its accounting data, this does cause a hole in a panel that contains annual data. As a result of the several reasons cited above, Prowess does not contain information for all companies for all years. Typically, in a recent year, Prowess would contain information on about 12,000 companies. The number of companies for which data is available for two consecutive years (a panel of two years) would be a tad smaller. If we look for companies that have information for three consecutive years, the count would fall further. And like this, as the number of consecutive years for which companies have data increases, the count of companies decreases. As the length of the panel increases, the count of companies in the panel decreases. There are two ways of creating a panel. A panel can be created of companies that have data for a given number of years ending in a particular year. Or, a panel can be created of companies that have data for a given number of years starting from a particular year. Both have their uses. It is CMIEs endeavour to build robust panels of long time series. It tries to push the series into the past so as to maximise the length of the time-series for all companies.
Prowess
Companies Covered 2.6.4.1 Continuous time series data sets of all companies
25
The longest panel of companies that Prowess has is of 645 companies. For these 645 companies, Prowess has data for each of the 20 years beginning in 1989-90 and ending in 2008-09. These two decades cover the beginning of the economic crisis in 1990-91, the reforms initiated in 1991-92, the economic boom soon thereafter, then the prolonged slowdown, the IT and dotcom period around the turn of the century, the recovery from 2004-05 and nally the global nancial crisis in 200809. These 657 companies have seen it all through and published their performance for each of the intervening years with systematic regularity. If we reduce the length of the time-series to 15 years, then the panel size increases signicantly to over two thousand companies. Thus, for over two thousand companies Prowess has data for each of the 15 years between 1994-95 and 2008-09. If we drop the time-span another ve years to ten, then we gain another 1,500 companies or so. The panel size rises to over 3,500. A further drop of ve years in the time-span gives a much bigger increase in the panel size. It more than doubles from about 3,500 to nearly 7,500. The 657 companies for which Prowess has 20 years of data are the relatively larger companies. Their average sales is of the order of Rs.2920 crore (in 2008-09) compared to an average of Rs.424 crore for all companies in the same year.
As the time-span for the panel set of data drops, the number of companies increases. However, the gain in terms of sales of the companies is much smaller. Thus, when the time-span drops from 20 to 15 years, the number of companies increases three-fold from 657 to over 2,000; but the gain in aggregate sales is only about 50 per cent. This indicates that the Prowess database contains longer time series data for the larger companies. The count of companies in a panel beginning in a year is the inverse of the count of companies in a panel ending in a year. There are about 10,789 companies for which three consecutive years of data ending in 2005-06 are available. The same 10,789 or so companies are available with data for three consecutive years beginning in 2003-04. Similarly, there are about 657 companies that have 20 years of data beginning in 1989-90. Finally, while the Prowess desktop installation has a database that begins in 1989-90, the Prowess database with CMIE has a longer time-series going into the past. For example, it has a thousand or so companies for which there are three years of data ending in 1989-90 and it has a few companies for which ten years of data is available ending in 1989-90. CMIE intends to keep growing this database back into the past. But, the desktop installation has data only from 1989-90.
Prowess
26
Companies Covered
Table 2.9 Count of Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,058 1,396 1,664 2,158 2,466 3,080 4,037 4,927 5,037 5,182 5,628 6,227 6,656 7,116 7,836 9,855 10,789 11,470 11,413 10,317 5 years 381 730 947 1,209 1,411 1,826 2,082 2,506 3,117 3,871 4,063 4,164 4,655 5,300 5,581 5,806 6,426 7,970 8,531 8,287 Time-span of Panel 7 years 10 years 15 years 47 11 81 37 348 43 648 46 827 72 1,055 295 10 1,236 561 34 1,562 708 39 1,726 856 39 2,116 1,008 55 2,658 1,298 239 3,221 1,455 438 3,471 1,739 551 3,621 2,197 667 4,033 2,698 801 4,514 2,932 1,034 4,700 3,052 1,149 4,970 3,366 1,389 5,487 3,710 1,801 6,091 3,712 2,133 20 years
8 30 35 38 51 192 349 446 562 657
Table 2.10 Count of Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,664 2,158 2,466 3,080 4,037 4,927 5,037 5,182 5,628 6,227 6,656 7,116 7,836 9,855 10,789 11,470 11,413 10,317 1,941 1 5 years 1,411 1,826 2,082 2,506 3,117 3,871 4,063 4,164 4,655 5,300 5,581 5,806 6,426 7,970 8,531 8,287 1,600 1 Time-span of Panel 7 years 10 years 15 years 1,236 1,008 801 1,562 1,298 1,034 1,726 1,455 1,149 2,116 1,739 1,389 2,658 2,197 1,801 3,221 2,698 2,133 3,471 2,932 787 3,621 3,052 1 4,033 3,366 4,514 3,710 4,700 3,712 4,970 1,060 5,487 1 6,091 1,357 1 20 years 657 422 1
Prowess
Companies Covered
27
Table 2.11 Sales (Rs.crore) of Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,60,508 2,02,797 2,61,174 3,24,206 3,94,093 5,38,179 6,73,304 7,68,432 8,40,395 9,36,627 11,12,617 13,22,391 13,54,851 15,43,972 18,09,704 22,00,727 26,17,605 32,00,093 38,73,443 43,74,570 5 years 68,933 1,44,931 2,03,719 2,52,437 3,09,542 4,31,853 5,65,755 6,85,673 7,62,029 8,58,193 10,25,297 12,03,174 12,52,768 13,92,861 16,16,227 20,05,214 23,73,749 29,88,128 36,07,221 41,81,994 Time-span of Panel 7 years 10 years 34,813 4,249 41,769 28,082 88,434 44,626 1,83,151 50,876 2,40,143 61,166 3,33,325 1,29,759 4,40,984 2,92,735 5,53,120 3,88,186 6,50,012 4,50,913 7,68,062 5,53,323 9,34,165 7,30,463 11,30,699 9,14,394 11,64,307 10,05,306 12,72,841 11,16,711 14,91,966 13,31,718 18,10,513 16,20,657 21,55,342 19,16,254 27,33,439 24,12,711 33,31,461 29,45,493 39,32,288 34,51,596 15 years 20 years
7,424 62,341 91,368 94,589 1,07,941 2,02,324 4,64,224 5,60,849 7,20,111 8,98,770 11,45,395 15,10,235 19,24,878 23,50,187 29,27,561
13,225 1,08,448 1,27,607 1,51,655 1,86,199 3,31,958 7,60,369 10,90,459 15,20,739 19,18,806
Table 2.12 Sales (Rs.crore) of Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,89,564 2,35,400 3,10,334 3,75,849 4,28,649 5,49,272 6,75,927 7,91,365 8,81,640 9,77,713 11,21,003 12,95,363 14,04,927 16,02,201 18,75,644 21,50,373 25,59,563 30,49,295 17,62,146 5 years 1,74,012 2,19,248 2,91,404 3,49,283 3,94,519 5,17,105 6,46,425 7,45,905 8,21,514 8,91,014 10,37,704 12,24,770 13,05,845 14,79,549 16,88,870 19,53,392 10,98,478 7 Time-span of Panel 7 years 10 years 1,64,453 1,52,308 2,04,195 1,92,755 2,73,028 2,61,171 3,31,886 3,12,877 3,80,533 3,39,444 4,96,434 4,44,309 6,12,562 5,55,481 6,80,675 6,34,495 7,61,641 7,01,665 8,45,502 7,67,451 9,76,430 8,84,795 11,40,354 4,93,824 12,20,738 73 13,56,989 7,37,868 8 15 years 1,39,669 1,73,620 2,34,004 2,67,673 3,01,640 3,93,611 2,47,839 82 20 years 1,25,646 84,638 46
Prowess
28 2.6.4.2 Continuous time series data sets of listed companies
Companies Covered
Most of the companies for which Prowess has long time-series data are listed companies. Listed companies are required to disclose a lot more information than the non-listed companies. Companies for which we have a long time-series are also those that are large in size. Thus, for larger, listed companies, Prowess has a long time-series of data and these are the companies that have copious amounts of disclosures. There are 657 companies for which Prowess contains data for each of the 20 years between 1989-90 and 2008-09. Of these, 557 are listed companies. As the time-span of the panel decreases, the number of listed companies for which the time-series is available increases. But, since there are a smaller number of listed companies, the increase in the count is smaller than the increase seen in all companies. There are only about six thousand listed companies. Thus, the panel of companies for which all the years of information is available cannot exceed this. As a result, if we take a set of companies for which we have data for all seven years ended 2008-09, we would nd over 6,000 companies. But, we would nd only about 3,000 listed companies. As a proportion of the available companies, the coverage of listed companies would always be higher. But, in absolute terms it is always lower. For example, in the above case, while only about 20 per cent of all companies had a panel set for seven years, a higher proportion
of about 65 per cent of listed companies had a panel for the same seven years. There is a difference between the size of panel of companies ending in a year compared to the size of the panel of companies beginning in the corresponding base year. For example, while there are 557 companies that have 20 years of data ending in 2008-09, there are only 437 companies that have 20 years of data beginning in 198990. This difference arises because all the 550 listed companies for which we have 20 years of data ending in 2008-09, were not listed companies 20 years ago. And, 20 years ago, in 1989-90, we had 438 listed companies that have provided data for each of the subsequent 20 years. Like it is not necessary that the 557 companies that were listed as of 2008-09 were listed throughout the 20-year period, it is also not necessary that the 438 companies that were listed in 1989-90 remained listed through the next 20 years. In the tabulations presented here, we count the number of companies for which data is available for all the years during the time-span. The status of the company (such as listed or not listed) is considered only in one year the beginning or the ending year in these computations. The status (such as listed or not listed) is checked only in one year and not in each year of the time-span. This presentation is illustrative, to give some idea of the dataset available in Prowess.
Prowess
Companies Covered
29
Table 2.13 Count of Listed Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 697 844 969 1,250 1,527 2,128 3,007 3,641 3,622 3,561 3,469 3,473 3,508 3,540 3,698 3,613 3,639 3,729 3,751 3,543 5 years 264 526 669 800 936 1,266 1,533 1,914 2,438 2,972 3,008 2,992 3,039 3,084 3,082 3,108 3,352 3,419 3,435 3,319 Time-span of Panel 7 years 10 years 15 years 33 9 51 30 254 32 497 37 634 52 785 243 8 944 476 31 1,186 583 34 1,336 701 35 1,648 805 48 2,105 1,029 206 2,537 1,151 380 2,649 1,394 467 2,669 1,778 552 2,697 2,167 645 2,762 2,263 820 2,829 2,331 926 2,952 2,424 1,141 3,161 2,538 1,491 3,070 2,522 1,784 20 years
7 28 31 34 43 160 303 384 474 557
Table 2.14 Count of Listed Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 912 1,127 1,248 1,501 2,037 2,773 3,344 3,497 3,424 3,380 3,412 3,513 3,706 3,696 3,624 3,574 3,565 3,391 1,087 1 5 years 816 1,010 1,117 1,320 1,658 2,249 2,757 2,901 2,963 2,990 3,010 3,143 3,325 3,349 3,273 3,063 978 1 Time-span of Panel 7 years 10 years 15 years 758 640 517 909 782 632 973 839 679 1,146 971 803 1,449 1,227 1,039 1,932 1,674 1,383 2,426 2,117 627 2,580 2,271 1 2,644 2,360 2,727 2,410 2,728 2,349 2,878 800 3,035 1 2,896 897 1 20 years 438 300 1
Prowess
30
Companies Covered
Table 2.15 Sales (Rs.crore) of Listed Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 87,288 1,09,689 1,36,952 2,09,279 2,53,858 3,41,819 5,06,677 5,86,734 6,36,041 6,93,702 8,19,892 9,76,038 9,61,194 10,90,322 12,38,257 15,57,137 18,45,362 23,29,010 28,18,974 33,36,021 5 years 42,338 91,024 1,20,764 1,87,949 2,28,080 3,06,163 4,55,791 5,46,198 6,09,028 6,73,506 7,98,581 9,50,308 9,37,282 10,72,252 12,14,610 15,03,779 17,97,520 22,69,755 27,51,222 32,84,719 Time-span of Panel 7 years 10 years 15,890 3,244 20,510 16,369 56,356 21,481 1,44,246 49,777 1,94,670 59,372 2,61,552 1,20,209 3,84,733 2,79,260 4,74,246 3,69,499 5,54,601 4,20,078 6,28,755 4,86,939 7,62,751 6,42,754 9,29,971 8,03,778 9,13,487 8,41,878 10,47,292 9,71,676 11,90,030 11,55,483 14,73,089 14,25,299 17,40,237 16,70,908 21,76,582 20,89,028 26,72,588 25,32,802 31,85,231 29,72,141 15 years 20 years
6,287 61,154 90,122 93,670 1,06,716 1,91,060 4,48,898 5,40,981 6,84,628 8,22,753 10,79,295 14,20,305 18,06,268 21,77,805 26,98,456
12,260 1,07,447 1,26,829 1,50,594 1,83,172 3,11,899 7,29,220 10,53,375 14,73,936 18,33,733
Table 2.16 Sales (Rs.crore) of Listed Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 93,853 1,14,782 1,39,572 2,12,728 2,60,208 3,38,048 4,89,303 5,74,764 6,36,503 6,90,920 7,95,054 9,14,746 9,46,029 10,94,449 12,27,105 15,10,024 18,17,127 23,15,718 16,28,098 5 years 87,892 1,08,295 1,33,135 2,01,368 2,43,546 3,17,845 4,68,847 5,49,158 5,97,301 6,49,556 7,57,339 8,82,306 9,12,496 10,44,760 11,89,281 14,83,727 10,07,536 7 Time-span of Panel 7 years 10 years 84,455 76,949 1,01,698 94,964 1,24,098 1,15,893 1,92,650 1,79,908 2,33,892 2,15,778 3,02,770 2,79,196 4,43,110 4,13,735 5,16,378 4,79,657 5,67,825 5,29,566 6,21,576 5,81,577 7,24,597 6,85,118 8,36,675 4,25,942 8,81,515 73 10,22,490 6,64,375 8 15 years 67,776 82,502 98,669 1,58,196 1,92,294 2,48,910 2,01,808 82 20 years 58,848 57,399 46
Prowess
Companies Covered 2.6.4.3 Continuous time series data sets of manufacturing companies
31
The rapid increase of the services sector in the 1990s had led to a view that India would by-pass the manufacturing sectors growth and directly become a servicesled growth story. Post 2004, the manufacturing sector has bounced back. Prowess contains data for well over a thousand manufacturing companies with consistent data over a time-span of 15 years ending in 2008-09. The sample-size rises to two thousand manufacturing companies if the time-span is dropped to ten years. Most of the large companies for which Prowess has long time-series data are manufacturing companies. The share of manufacturing companies has declined in the total count of companies in Prowess as many services sector companies have been added over the past two decades. But, the larger companies are still dominated by the manufacturing companies. There are 657 companies for which Prowess contains data for each of the 20 years between 1989-90 and 2008-09. Of these, 531 are manufacturing companies. As the time-span of the panel decreases, the number of manufacturing companies for which the time-series is available increases. But, since the proportion of manufacturing companies in the total companies has been declining, the increase in the count is smaller than the increase seen in all companies. As a result, if we take a set of companies for which we have data for all seven years ended 2008-09, we would nd over 6,000 companies. But, we would nd only about 3,000 manufacturing companies. As a proportion of the available companies, the coverage of manufacturing companies is slightly higher. But, in absolute terms it is lower. For example, in the above
case, while only about 21 per cent of all companies had a panel set for seven years, a higher proportion of about 24 per cent of manufacturing companies had a panel for the same seven years. There is a difference between the size of panel of companies ending in a year compared to the size of the panel of companies beginning in the corresponding base year. For example, while there are 531 manufacturing companies that have 20 years of data ending in 2008-09, there are 563 manufacturing companies that have 20 years of data beginning in 1989-90. This difference arises because all the 563 manufacturing companies for which we have 20 years of data beginning in 2008-09, did not remain manufacturing companies 20 years later. They changed their economic activity sometime in the 20 years. As a result, the panel available 20 years later was smaller at 531 companies. Like it is not necessary that the 563 companies that were manufacturing companies as of 1989-90 were manufacturing companies throughout the 20-year period, it is also not necessary that the 531 companies that were manufacturing companies in 2008-09 were manufacturing companies throughout the preceding 20 years. In the tabulations presented here, we count the number of companies for which data is available for all the years during the time-span. The status of the company is considered only in one year either the beginning or the ending year in these computations. So, the status of manufacturing or not, is checked only in one year and not in each year of the time-span. This presentation is illustrative, to give some idea of the dataset available in Prowess.
Prowess
32
Companies Covered
Table 2.17 Count of Manufacturing Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 941 1,229 1,436 1,811 2,002 2,390 2,992 3,374 3,277 3,302 3,517 3,827 3,968 4,040 4,137 4,855 5,095 5,353 5,248 4,689 5 years 340 659 850 1,074 1,220 1,525 1,685 1,945 2,324 2,685 2,706 2,718 2,917 3,225 3,285 3,304 3,433 4,003 4,097 3,958 Time-span of Panel 7 years 10 years 15 years 38 8 66 31 312 34 585 37 738 58 932 262 7 1,062 498 28 1,292 619 30 1,390 747 31 1,638 857 46 1,989 1,065 208 2,269 1,156 379 2,318 1,339 472 2,348 1,625 569 2,503 1,858 661 2,733 1,930 822 2,789 1,963 884 2,837 2,093 1,034 2,912 2,234 1,296 3,118 2,195 1,454 20 years
6 25 27 30 42 165 295 374 464 531
Table 2.18 Count of Manufacturing Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,437 1,810 2,004 2,400 2,993 3,371 3,274 3,314 3,534 3,850 3,989 4,053 4,152 4,883 5,122 5,366 5,258 4,699 987 1 5 years 1,225 1,537 1,694 1,956 2,324 2,686 2,723 2,753 2,946 3,255 3,317 3,341 3,474 4,039 4,130 3,975 886 1 Time-span of Panel 7 years 10 years 15 years 1,074 869 683 1,306 1,086 855 1,401 1,177 922 1,649 1,361 1,072 2,004 1,645 1,342 2,283 1,888 1,495 2,347 1,982 561 2,387 2,025 1 2,544 2,153 2,787 2,299 2,839 2,248 2,885 687 2,958 1 3,154 794 1 20 years 563 354 1
Prowess
Companies Covered
33
Table 2.19 Sales (Rs.crore) of Manufacturing Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,40,446 1,75,068 2,11,225 2,48,635 2,84,725 3,72,643 4,63,160 5,16,020 5,37,839 5,83,421 7,03,223 8,37,815 8,37,743 9,39,716 10,87,503 13,44,278 15,83,862 19,62,005 22,71,731 25,65,058 5 years 64,519 1,28,184 1,76,990 2,17,339 2,51,855 3,35,121 4,14,661 4,77,275 5,11,411 5,57,242 6,49,845 7,67,166 7,69,438 8,74,314 10,27,804 12,43,865 14,70,247 18,69,649 21,74,929 24,75,305 Time-span of Panel 7 years 10 years 33,763 3,901 39,871 26,930 82,273 43,098 1,59,830 48,980 2,10,840 57,811 2,94,044 1,19,826 3,66,634 2,56,402 4,30,677 3,41,366 4,66,342 3,98,685 5,20,486 4,49,989 6,22,463 5,53,951 7,39,977 6,44,053 7,19,883 6,66,803 8,04,935 7,55,089 9,50,082 8,76,249 11,64,405 10,53,959 13,99,929 12,63,930 17,36,011 15,97,229 20,21,500 18,64,958 23,76,191 21,41,034 15 years 20 years
6,731 59,226 87,772 91,183 1,02,840 1,88,008 3,98,561 4,76,666 6,22,010 7,25,583 8,95,413 11,07,338 13,93,747 16,35,579 19,09,236
12,922 97,875 1,15,563 1,37,595 1,68,059 2,95,509 6,63,471 9,76,425 13,48,942 15,81,995
Table 2.20 Sales (Rs.crore) of Manufacturing Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,57,123 1,86,367 2,21,025 2,57,419 2,95,257 3,69,409 4,41,813 5,09,964 5,61,629 6,16,074 7,12,823 8,11,541 8,48,180 9,66,402 10,93,818 13,05,755 15,62,291 19,01,544 10,56,350 5 years 1,47,570 1,74,734 2,09,147 2,39,060 2,68,221 3,44,702 4,19,203 4,83,070 5,20,048 5,73,636 6,78,851 7,71,409 7,93,332 8,97,514 10,31,285 12,19,514 7,03,647 7 Time-span of Panel 7 years 10 years 1,41,467 1,31,097 1,64,093 1,54,425 1,94,337 1,83,757 2,24,863 2,10,252 2,56,291 2,36,712 3,28,560 3,04,605 3,95,387 3,68,933 4,52,957 4,21,065 4,96,825 4,56,959 5,47,071 5,02,209 6,33,120 5,86,501 7,18,856 3,07,616 7,54,269 73 8,47,591 4,69,601 8 15 years 1,19,753 1,40,055 1,62,862 1,86,535 2,10,820 2,71,085 1,65,984 82 20 years 1,08,307 63,097 46
Prowess
34 2.6.4.4 Continuous time series data sets of nance companies
Companies Covered
The number of nance companies has grown rapidly only in recent years. As a result, the count of companies in a panel over a long time-span is relatively low. There are around 600 nance companies for which data can be found for 10 consecutive years ending in 2007-08 or 2008-09. In comparison there are over 2,000 manufacturing companies with 10 years of data ending in the same two years. There are only 25 nance companies with 20 years of data compared to the 632 non-nance companies that have 20 years of data ending in 2008-09. The life-span of many nance companies in the Prowess database is low. These are investment companies mostly subsidiary investment companies of large, often listed, companies. Such companies appear in the Annual Reports of the parent companies in one year and may disappear in the next. Finance companies are also vulnerable to changes in economic activity classication. An idle company is often classied as a nance company, because its only income may be interest on deposits or dividends on investments. However, when it stops being an idle company and starts operations it is not classied as a nance company. Companies do ip between being a trading company and an idle nance company from one year to another. This explains, partly, the difference in the count of companies in a panel beginning and ending for the same time-span.
There is, usually, a difference between the size of a panel of companies ending in a year compared to the size of the panel of companies beginning in the corresponding base year. For example, while there are 25 companies that have 20 years of data ending in 200809, there are only 13 companies that have 20 years of data beginning in 1989-90. This difference arises because all the 25 that were nance companies for which we have 20 years of data ending in 2008-09, were not nance companies 20 years ago. They changed their economic activity from non-nance to nance sometime in the 20 years. As a result, the panel available 20 years ago was smaller at 13 companies. Like it is not necessary that the 25 companies that were nance companies as of 2008-09 were nance companies throughout the 20 year period, it is also not necessary that the 13 companies that were nance companies in 1989-90 remained nance companies through the next 20 years. In the tabulations presented here, we count the number of companies for which data is available for all the years during the time-span. The status of the company is considered only in one year either in the beginning or in the ending year in these computations. So, the status of nance or not, is checked only in one year and not in each year of the time-span. This presentation is illustrative, to give some idea of the dataset available in Prowess.
Prowess
Companies Covered
35
Table 2.21 Count of Financial Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 7 15 33 102 163 270 465 794 913 939 971 1,029 1,113 1,288 1,695 2,340 2,701 2,924 2,841 2,493 5 years 3 4 7 12 26 86 141 242 351 566 632 631 744 868 944 1,051 1,376 1,866 2,093 2,032 Time-span of Panel 7 years 10 years 15 years 1 3 4 7 12 26 82 122 201 269 403 491 541 650 745 779 894 1,183 1,370 20 years
1 3 4 6 12 22 61 96 150 218 348 427 456 530 599 612
3 5 7 10 21 58 89 136 193 281
3 9 13 19 27
Table 2.22 Count of Financial Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 33 101 158 266 464 791 912 951 994 1,055 1,128 1,298 1,702 2,332 2,692 2,925 2,856 2,513 390 5 years 25 79 134 234 348 573 644 661 776 893 961 1,054 1,375 1,862 2,094 2,048 319 Time-span of Panel 7 years 10 years 15 years 23 19 15 74 55 46 117 90 73 199 147 125 268 216 184 417 358 288 507 436 122 567 469 677 551 761 622 784 627 898 177 1,193 1,377 266 20 years 13 25
Prowess
36
Companies Covered
Table 2.23 Sales (Rs.crore) of Financial Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 6,681 9,483 19,478 34,493 43,473 60,511 81,435 1,09,784 1,29,320 1,47,997 1,68,137 1,86,842 1,97,664 2,23,262 2,30,357 2,43,674 2,86,788 3,66,719 4,90,184 6,09,211 5 years 837 9,152 12,699 13,649 19,180 43,998 63,965 88,572 1,07,365 1,39,072 1,62,363 1,81,620 1,92,787 2,19,268 2,23,440 2,34,157 2,71,318 3,49,280 4,64,484 5,99,618 Time-span of Panel 7 years 10 years 58 1,484 13,178 12,641 15,475 29,064 62,871 84,212 1,12,408 1,34,678 1,71,631 1,86,450 2,15,026 2,19,805 2,30,683 2,64,497 3,36,140 4,48,982 5,75,737 15 years 20 years
103 1,843 18,345 20,667 23,021 40,398 89,122 1,16,628 1,37,677 1,60,097 2,04,645 2,21,492 2,58,605 3,27,289 4,36,258 5,54,583
2,292 32,652 37,638 42,794 61,845 1,02,923 1,40,366 2,08,064 2,97,077 5,17,934
3,506 47,679 52,113 70,632 1,42,548
Table 2.24 Sales (Rs.crore) of Financial Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 10,539 22,872 36,112 46,683 53,193 72,917 94,555 1,13,397 1,28,718 1,45,857 1,58,493 1,75,964 1,92,244 2,19,970 2,30,998 2,46,616 2,94,536 3,56,957 4,01,031 5 years 9,728 22,842 35,563 46,379 52,265 70,907 90,837 1,08,640 1,18,566 1,34,190 1,45,920 1,63,008 1,85,822 2,15,018 2,27,173 2,38,082 2,35,931 Time-span of Panel 7 years 10 years 9,716 9,615 22,697 22,409 35,235 34,730 45,685 42,877 51,022 47,212 68,749 60,666 85,376 78,504 1,01,737 93,014 1,08,792 1,05,585 1,23,429 1,19,533 1,41,699 1,38,010 1,59,185 1,29,960 1,82,747 2,09,898 1,86,830 15 years 9,289 18,969 30,038 38,669 42,589 58,182 64,284 20 years 9,238 18,220
Prowess
Companies Covered 2.6.4.5 Continuous time series data sets of non-nance service companies
37
Non-nancial services companies form a heterogeneous mix. They range from the highly organised telecommunication sector to the unorganised retail trade sector, from the capital-intensive aviation sector to the low capital intensity sectors such as trading. The number of non-nance services companies has grown rapidly in recent years. As a result, the count of companies in a panel over a long time-span is relatively low. There are only around 600 non-nancial services companies for which data can be found for 10 consecutive years ending in 2007-08 or 2008-09. In comparison there are over 2,000 manufacturing companies with 10 years of data ending in the same two years. There are only 64 non-nancial services companies with 20 years of data compared to the over 500 manufacturing companies that have 20 years of data ending in 2008-09. There is, usually, a difference between the size of a panel of companies ending in a year compared to the size of the panel of companies beginning in the corresponding base year. For example, while there are 64 non-nancial services companies that have 20 years of data ending in 2008-09, there are only 49 non-nancial services companies that have 20 years of data beginning in 1989-90.
This difference arises because all the 64 that were nonnancial service companies for which we have 20 years of data ending in 2008-09, were not non-nancial service companies 20 years ago. They changed their economic activity sometime in the 20 years. As a result, the panel available 20 years ago was smaller at 49 companies. Like it is not necessary that the 64 companies that were non-nancial services companies as of 2008-09 were also non-nancial services companies throughout the 20-year period, it is also not necessary that the 49 companies that were non-nancial services companies in 1989-90 remained non-nancial services companies through the next 20 years. In the tabulations presented here, we count the number of companies for which data is available for all the years during the time-span. The status of the company is considered only in one year either in the beginning or in the ending year in these computations. So, the status of a company being a non-nancial services company or not, is checked only in one year and not in each year of the time-span. This presentation is illustrative, to give some idea of the dataset available in Prowess.
Prowess
38
Companies Covered
Table 2.25 Count of Non-nancial Services Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 74 100 126 163 206 304 426 564 631 710 872 1,072 1,238 1,401 1,560 2,121 2,398 2,516 2,550 2,326 5 years 20 46 59 78 108 145 172 223 313 456 538 609 760 937 1,047 1,138 1,261 1,647 1,842 1,796 Time-span of Panel 7 years 10 years 15 years 2 1 4 2 18 2 40 2 53 3 74 16 1 97 40 2 126 55 2 143 67 2 191 86 2 281 115 15 399 134 39 491 171 50 544 251 63 664 355 80 797 420 105 884 468 122 954 556 149 1,071 667 220 1,240 685 279 20 years
1 2 2 2 2 14 34 41 55 64
Table 2.26 Count of Non-nancial Services Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 126 166 209 298 425 570 636 689 837 1,028 1,208 1,383 1,550 2,116 2,391 2,516 2,541 2,306 423 5 years 104 140 169 219 317 450 513 553 708 888 1,012 1,110 1,233 1,638 1,829 1,780 306 Time-span of Panel 7 years 10 years 15 years 88 76 65 120 101 86 136 119 100 181 152 126 269 236 190 379 326 247 455 372 72 489 409 609 494 741 601 845 642 921 151 1,037 1,223 229 20 years 49 28
Prowess
Companies Covered
39
Table 2.27 Sales (Rs.crore) of Services Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 8,201 10,071 12,077 19,104 29,690 59,521 81,274 92,954 99,469 1,12,898 1,44,040 1,69,324 1,89,320 2,10,648 2,69,429 3,50,267 4,42,165 4,78,608 5,88,226 6,61,103 5 years 849 4,235 7,766 11,201 17,389 28,053 44,788 74,666 89,125 1,03,978 1,24,321 1,38,286 1,69,747 1,51,995 1,96,256 3,04,328 3,65,238 4,25,685 5,24,416 6,11,076 Time-span of Panel 7 years 10 years 83 79 145 113 1,137 160 5,392 170 9,845 211 15,010 2,024 23,416 10,245 34,286 16,034 50,889 18,030 82,065 31,947 1,08,233 50,395 1,29,224 71,407 1,47,153 1,15,139 1,18,233 96,641 1,66,085 1,32,628 2,22,088 1,72,633 2,61,848 1,97,290 3,65,790 2,47,043 4,76,358 3,13,590 5,43,047 3,78,128 15 years 20 years
224 270 281 274 291 3,101 14,103 23,995 28,929 42,781 73,025 1,21,997 1,38,981 1,92,271 2,27,630
256 271 236 262 277 4,563 17,090 18,758 40,376 48,477
Table 2.28 Sales (Rs.crore) of Services Companies in Continuous Time Series in a Panel beginning in a year: 198990 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 9,234 12,489 26,062 39,222 47,476 66,050 81,712 93,034 1,11,953 1,30,022 1,52,831 1,73,428 1,96,460 2,18,410 3,21,505 3,24,927 3,49,809 4,29,417 2,13,289 5 years 7,770 10,997 24,338 36,472 44,675 64,058 79,576 90,477 1,09,098 1,03,230 1,18,504 1,59,645 1,81,226 1,80,468 2,13,144 2,69,174 1,09,553 Time-span of Panel 7 years 10 years 6,976 5,736 9,916 8,957 22,943 22,733 35,648 35,068 43,956 29,614 62,936 45,190 78,383 55,325 65,453 61,645 83,665 69,265 96,126 69,339 1,11,139 74,625 1,35,570 33,589 1,44,229 1,47,235 48,174 15 years 5,314 8,282 22,004 18,700 23,313 31,670 10,559 20 years 3,264 1,678
Prowess
40 2.6.4.6 Continuous time series data sets of private non-nance companies
Companies Covered
The set of private sector non-nance companies is of interest essentially in the ofcial statistical system. This set excludes all nancial services companies and all government-owned companies. The Reserve Bank of India (RBI) undertakes a study of the nancial performance of these companies. This study is based on the audited annual nancial statements of companies belonging to this group. The study is published by the RBI in its Monthly Bulletin. The RBI uses a sample of companies for which it has data for three consecutive years. In recent studies (2006-07 and 2007-08) the RBI sample was of around three thousand companies. The Prowess sample for private non-nance companies with panel data for three consecutive years ending in 2006-07 and 2007-08 was of 7,900 and 7,700 companies, respectively. The Prowess sample size for private non-nance companies for much longer time-spans such as seven to ten years is quite robust at between three to four thousand. The sample size for a ve-year panel is well over ve thousand companies. The value of business captured in a ve-year sample is nearly 90 per cent of the value of business of a three-year panel. Thus, the lengthening of
the time-span keeps the sample size large and does not result in much loss of value either. The longest panel of private non-nance companies that Prowess has is of 596 companies. For these 596 companies, Prowess has data for each of the 20 years beginning in 1989-90 and ending in 2008-09. These two decades cover the beginning of the economic crisis in 1990-91, the reforms initiated in 1991-92, the economic boom soon thereafter, then the prolonged slowdown, the IT and dotcom period around the turn of the century, the recovery from 2004-05 and nally the global nancial crisis in 2008-09. These 596 companies have seen it all through and published their performance for each of the intervening years with systematic regularity. The count of companies in a panel beginning in a year is generally the inverse of the count of companies in a panel ending in a year. However, there can be differences when companies change their ownership or their business in between the time-span. So, while there are 596 private non-nance companies for which Prowess has 20 years of consecutive data ending in 2008-09, there are a larger, 605 private non-nance companies for which 20 years of consecutive data are available beginning 1989-90. Of these, 9 companies either changed their ownership or became nance companies some time during the 20 years.
Prowess
Companies Covered
41
Table 2.29 Count of Private Non nance Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 969 1,284 1,536 1,942 2,167 2,664 3,400 3,943 3,938 4,061 4,463 4,967 5,306 5,573 5,876 7,198 7,788 8,238 8,262 7,556 5 years 355 693 884 1,133 1,311 1,650 1,824 2,136 2,638 3,168 3,280 3,386 3,744 4,232 4,441 4,543 4,836 5,869 6,203 6,031 Time-span of Panel 7 years 10 years 15 years 41 9 72 33 330 38 625 40 774 64 986 280 8 1,141 539 30 1,395 659 34 1,516 793 34 1,817 926 49 2,276 1,169 227 2,703 1,281 420 2,848 1,505 511 2,952 1,886 617 3,239 2,253 733 3,599 2,393 922 3,765 2,490 1,001 3,915 2,728 1,189 4,137 2,988 1,534 4,545 2,984 1,778 20 years
7 28 32 34 47 182 329 408 515 596
Table 2.30 Count of Private Non nance Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,536 1,942 2,171 2,667 3,401 3,947 3,938 4,047 4,437 4,936 5,285 5,559 5,866 7,202 7,794 8,236 8,247 7,536 1,531 1 5 years 1,312 1,655 1,830 2,143 2,642 3,161 3,264 3,351 3,706 4,198 4,416 4,535 4,833 5,870 6,199 6,014 1,263 1 Time-span of Panel 7 years 10 years 15 years 1,144 930 734 1,402 1,173 928 1,520 1,282 1,008 1,818 1,504 1,194 2,275 1,883 1,538 2,685 2,237 1,766 2,826 2,375 651 2,919 2,468 1 3,205 2,699 3,574 2,957 3,751 2,962 3,906 866 4,125 1 4,536 1,073 1 20 years 605 387 1
Prowess
42
Companies Covered
Table 2.31 Sales (Rs.crore) of Private Non nance Companies in Continuous Time Series in a Panel ending in a year: 1989-90 to 2008-09
Panel ending in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 88,914 1,16,503 1,47,656 1,75,777 2,09,288 2,75,336 3,57,347 3,97,135 4,15,206 4,49,847 5,34,748 6,41,480 6,68,805 7,52,631 8,98,289 11,46,898 13,44,300 17,16,826 21,21,248 23,73,568 5 years 46,341 89,817 1,16,544 1,47,624 1,80,428 2,37,692 3,01,458 3,48,314 3,81,193 4,14,874 4,70,647 5,51,601 5,86,207 6,62,753 8,09,382 10,06,080 11,97,581 15,64,019 19,50,895 22,18,095 Time-span of Panel 7 years 10 years 16,331 3,244 21,213 16,487 60,671 21,683 1,14,071 24,845 1,40,877 31,902 1,98,240 90,178 2,58,143 1,80,767 3,01,125 2,16,533 3,26,809 2,60,376 3,63,665 2,91,797 4,28,322 3,49,668 5,13,554 3,93,531 5,21,284 4,48,291 5,75,292 5,03,968 7,11,910 6,17,459 8,93,316 7,54,735 10,71,169 8,94,394 13,71,739 11,70,886 17,36,089 14,62,213 20,39,984 16,63,967 15 years 20 years
6,287 40,732 51,025 49,370 56,927 1,31,181 2,21,799 2,48,781 3,60,300 4,45,125 5,66,058 6,80,850 8,95,478 11,13,878 12,79,691
12,260 53,606 60,287 72,232 93,692 2,04,435 3,51,303 4,81,643 7,83,153 9,05,717
Table 2.32 Sales (Rs.crore) of Private Non nance Companies in Continuous Time Series in a Panel beginning in a year: 1989-90 to 2008-09
Panel beginning in 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3 years 1,05,758 1,27,620 1,53,376 1,82,134 2,19,635 2,75,929 3,42,182 3,93,395 4,42,042 4,86,186 5,48,227 6,21,059 6,86,276 7,82,788 9,18,465 11,27,049 13,25,755 16,57,614 11,44,779 5 years 96,421 1,16,836 1,40,825 1,63,952 1,96,054 2,52,625 3,19,596 3,64,471 3,99,102 4,39,035 5,04,743 5,67,997 6,26,639 7,07,686 8,40,882 10,17,899 7,07,002 7 Time-span of Panel 7 years 10 years 89,743 79,982 1,06,237 97,089 1,28,328 1,17,287 1,52,054 1,37,064 1,83,906 1,63,204 2,35,144 2,10,120 2,94,621 2,67,099 3,33,332 3,02,496 3,71,349 3,36,835 4,07,212 3,66,405 4,60,793 4,11,652 5,23,005 2,87,120 5,85,435 73 6,44,967 4,57,038 8 15 years 68,163 82,329 99,208 1,17,676 1,40,999 1,81,403 1,54,647 82 20 years 59,958 53,429 46
Prowess
Companies Covered
43
2.7 Coverage based on quarterly nancial statements

Quarterly nancial statements are published by listed companies. Their publication is a regulatory requirement since 1998. Prior to 1998, listed companies were required to publish six-monthly nancial statements. Quarterly (and earlier six-monthly) nancial statements are limited to the prot and loss statement and even these are quite abridged compared to the amount of information available in the Annual Report. Publication of the balance sheet was not mandatory till 2010. Interim nancial statements are available for about 4,500 companies. The number has declined since 200506 when such data was available for about 5,000 companies. During 2002-03, 2003-04 and 2004-05, the average number of companies releasing their quarterly nancial statements was well over 5,000. There has been a decline in the number nancial companies releasing their quarterly nancial statements since March 2006. From an average of over 1,300 companies per quarter, the number of companies releasing quarterly nancial statements has fallen to close to just a thousand. There has been a smaller decline in the number of manufacturing companies releasing their quarterly nancial statements in the same period. This fall of about ten per cent in the number of companies releasing their quarterly nancial statements notwithstanding, listed companies are a lot more regular in releasing data. The nancial statements are available within six weeks of the end of the quarter. In the past they were required to be released within a month of the close of the quarter. However, after the addition of the balance sheet in the disclosures from 2010, this time-limit has been extended to six weeks. Quarterly nancial statements are available for more companies than companies that are traded on the bourses. About ve thousand companies release their nancial statements every quarter. However, only about four thousand companies get traded. Disclosure of nancial statements is mandatory, liquidity is not. A fairly large proportion of the companies that are traded, trade very thinly. Thus while nearly ve thousand companies provide quarterly nancial statements, less than three thousand trade reasonably frequently to be included in the COSPI. The regularity, the faster frequency and the timeliness of the quarterly nancial statements information makes it a favourite amongst users. Regulations require that listed companies also release their segment-wise performance along with the basic nancial statements.
Prowess
44 Table 2.33 Count of Companies with Quarterly Financial Statements

Year June Quarter-ended September December Annual ended (March) March Total Cos. with Cos. in prices on COSPI NSE or BSE 3,877 4,735 4,011 1,484 4,225 5,304 4,072 2,246 4,552 5,406 4,011 1,793 4,890 5,596 4,088 1,379 4,946 5,578 4,102 1,776 4,952 5,473 4,028 2,141 4,971 5,441 3,990 2,485 4,800 5,413 3,947 2,713 4,483 5,134 3,932 2,770 4,617 4,952 3,970 2,928 4,620 4,914 3,988 2,796 4,178 4,763 3,957 2,974 3,958 3,550 2,726
Companies Covered
1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11
3,938 4,418 4,848 5,067 5,258 5,169 5,200 5,113 4,843 4,489 4,627 4,633 3,958
4,018 4,164 4,405 4,728 5,034 4,896 5,022 4,968 4,681 4,603 4,520 4,307
3,940 4,505 4,703 4,767 5,168 5,074 5,200 5,134 4,748 4,662 4,602 4,285
Table 2.34 Aggregate Sales of Companies with Quarterly Financial Statements(Rs.crore)

Year June Quarter-ended September December March Annual ended (March) Total Cos. with Cos. in prices on COSPI NSE or BSE 7,03,597 6,54,097 5,99,180 8,21,118 7,62,198 7,25,099 9,72,067 9,06,934 8,42,132 9,56,311 8,92,835 8,16,746 10,52,255 9,90,238 9,37,785 11,92,779 11,07,278 10,69,110 14,66,088 13,94,032 13,55,533 17,54,802 16,69,283 16,34,498 22,10,186 21,34,662 21,18,235 26,06,704 25,45,792 25,29,606 31,17,341 30,52,173 30,30,280 32,92,141 32,42,784 32,27,064
1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10
1,56,856 1,79,442 2,26,955 2,33,862 2,42,744 2,66,168 3,26,527 3,83,345 4,97,000 5,72,178 7,81,690 7,37,574
1,73,301 1,96,941 2,46,372 2,36,611 2,53,047 2,84,689 3,46,770 4,21,524 5,50,275 6,18,633 8,41,003 7,82,788
1,80,293 2,12,262 2,49,365 2,38,692 2,63,943 3,06,739 3,80,141 4,48,807 5,64,565 6,67,067 7,46,327 8,43,036
1,93,147 2,32,473 2,49,375 2,47,146 2,92,521 3,35,183 4,12,650 5,01,126 5,98,346 7,48,826 7,48,321 9,28,743
Prowess
Companies Covered Table 2.35 Distribution of Companies with Quarterly Financial Results
Manufacturing Companies Jun 1998 Sep 1998 Dec 1998 Mar 1999 Jun 1999 Sep 1999 Dec 1999 Mar 2000 Jun 2000 Sep 2000 Dec 2000 Mar 2001 Jun 2001 Sep 2001 Dec 2001 Mar 2002 Jun 2002 Sep 2002 Dec 2002 Mar 2003 Jun 2003 Sep 2003 Dec 2003 Mar 2004 Jun 2004 Sep 2004 Dec 2004 Mar 2005 Jun 2005 Sep 2005 Dec 2005 Mar 2006 Jun 2006 Sep 2006 Dec 2006 Mar 2007 Jun 2007 Sep 2007 Dec 2007 Mar 2008 Jun 2008 Sep 2008 Dec 2008 Mar 2009 Jun 2009 Sep 2009 Dec 2009 Mar 2010 Jun 2010 2,611 2,660 2,618 2,591 2,820 2,714 2,678 2,595 2,791 2,624 2,632 2,533 2,686 2,542 2,538 2,609 2,744 2,661 2,701 2,573 2,645 2,564 2,611 2,568 2,664 2,605 2,659 2,560 2,610 2,578 2,613 2,494 2,543 2,482 2,504 2,418 2,421 2,436 2,464 2,430 2,438 2,422 2,454 2,427 2,411 2,325 2,330 2,262 2,136 Mining Companies 30 24 26 25 32 30 32 29 37 37 35 33 36 38 34 35 38 37 37 36 35 33 34 31 33 33 33 31 33 32 31 30 34 34 32 33 34 33 35 35 34 36 36 34 36 34 32 31 34 Electricity Companies 20 19 18 17 17 17 17 18 17 17 16 15 16 15 15 15 16 16 15 17 17 17 17 17 19 17 17 18 18 17 18 17 16 16 15 16 16 19 21 20 21 20 24 21 23 22 24 23 25 Construction Companies 95 94 95 95 105 101 115 108 118 110 113 115 122 113 112 110 129 120 128 123 134 127 134 133 137 138 141 136 148 146 150 147 160 162 166 155 170 175 186 183 193 186 193 189 203 185 184 177 176 Non nance services Companies 496 512 547 527 650 619 685 653 785 719 771 761 854 803 820 844 910 859 889 858 922 871 906 892 937 898 947 902 922 893 943 900 885 868 892 848 839 865 868 867 881 861 873 878 889 823 822 796 747 Financial services Companies 686 709 636 622 794 683 978 822 1,100 898 1,136 1,095 1,353 1,217 1,248 1,278 1,422 1,342 1,399 1,340 1,417 1,285 1,373 1,312 1,411 1,332 1,404 1,325 1,383 1,303 1,380 1,213 1,206 1,120 1,140 1,014 1,010 1,076 1,089 1,083 1,061 996 1,023 1,072 1,071 919 894 890 840 All Companies
45
3,938 4,018 3,940 3,877 4,418 4,164 4,505 4,225 4,848 4,405 4,703 4,552 5,067 4,728 4,767 4,891 5,259 5,035 5,169 4,947 5,170 4,897 5,075 4,953 5,201 5,023 5,201 4,972 5,114 4,969 5,135 4,801 4,844 4,682 4,749 4,484 4,490 4,604 4,663 4,618 4,628 4,521 4,603 4,621 4,633 4,308 4,286 4,179 3,958
Prowess
46
Companies Covered
Table 2.36 Distribution of Aggregate Sales of Companies with Quarterly Financial Results(Rs.crore)
Manufacturing Companies Jun 1998 Sep 1998 Dec 1998 Mar 1999 Jun 1999 Sep 1999 Dec 1999 Mar 2000 Jun 2000 Sep 2000 Dec 2000 Mar 2001 Jun 2001 Sep 2001 Dec 2001 Mar 2002 Jun 2002 Sep 2002 Dec 2002 Mar 2003 Jun 2003 Sep 2003 Dec 2003 Mar 2004 Jun 2004 Sep 2004 Dec 2004 Mar 2005 Jun 2005 Sep 2005 Dec 2005 Mar 2006 Jun 2006 Sep 2006 Dec 2006 Mar 2007 Jun 2007 Sep 2007 Dec 2007 Mar 2008 Jun 2008 Sep 2008 Dec 2008 Mar 2009 Jun 2009 Sep 2009 Dec 2009 Mar 2010 1,11,403 1,25,618 1,27,911 1,38,687 1,24,791 1,39,984 1,50,188 1,65,916 1,59,030 1,74,857 1,75,393 1,74,246 1,60,307 1,66,711 1,65,063 1,72,404 1,67,626 1,74,735 1,85,285 2,00,439 1,79,505 1,93,812 2,10,210 2,30,211 2,19,375 2,36,337 2,61,485 2,76,167 2,58,156 2,87,307 3,02,583 3,40,836 3,34,614 3,76,675 3,75,353 4,01,955 3,72,805 4,02,149 4,33,398 4,85,533 5,19,290 5,56,140 4,59,527 4,58,199 4,52,936 4,92,396 5,39,928 5,93,947 Mining Companies 4,165 4,217 4,611 4,437 4,228 3,829 5,446 5,102 4,836 5,137 5,590 5,475 5,001 4,642 5,087 5,719 5,843 6,150 6,350 10,570 6,524 7,152 6,294 7,565 9,371 10,574 11,678 12,609 10,638 12,290 12,264 12,708 13,646 12,938 15,097 12,963 13,500 14,927 16,216 17,555 21,597 19,799 16,135 16,613 17,055 16,849 18,258 20,250 Electricity Companies 6,631 6,816 6,787 7,853 7,397 7,441 7,630 8,466 9,002 9,591 9,693 5,840 5,085 5,266 4,875 5,373 5,515 5,767 5,531 11,010 10,840 9,174 10,936 11,742 11,230 10,910 10,336 12,578 11,060 11,003 11,335 12,443 12,525 13,410 14,289 14,515 15,881 15,258 16,438 19,762 20,028 20,279 22,113 23,321 24,409 22,714 22,635 26,764 Construction Companies 1,537 1,482 1,712 2,161 1,801 1,857 1,999 2,651 2,201 2,132 2,377 5,467 4,404 4,175 5,100 5,298 4,531 4,376 5,677 6,860 5,244 5,452 6,952 7,930 6,423 6,654 7,841 9,943 8,178 8,067 10,876 13,553 11,989 12,366 15,606 21,316 18,713 21,151 27,496 34,768 28,632 29,036 30,717 38,524 31,361 31,582 36,185 49,586 Non-nance services Companies 13,918 15,287 17,481 16,759 16,922 18,727 19,878 21,425 19,604 21,211 22,629 22,278 22,163 20,966 21,307 22,288 21,057 21,388 22,935 23,376 24,188 25,972 30,574 34,685 38,850 36,582 42,431 53,375 44,974 47,867 52,484 58,361 59,243 69,993 77,878 72,902 75,087 82,061 85,453 97,296 98,858 1,11,078 1,05,307 97,581 1,00,021 1,04,908 1,10,784 1,19,309 Financial services Companies 19,202 19,881 21,791 23,250 24,303 25,103 27,121 28,913 32,282 33,444 33,683 36,069 36,902 34,851 37,260 36,064 38,172 40,631 38,165 40,266 39,867 43,127 41,773 43,050 41,278 45,713 46,370 47,978 50,339 54,990 59,265 63,225 64,983 64,893 66,342 74,695 76,192 83,087 88,066 93,912 93,285 1,04,671 1,12,529 1,14,083 1,11,792 1,14,339 1,15,246 1,18,887 All Companies
1,56,856 1,73,301 1,80,293 1,93,147 1,79,442 1,96,941 2,12,262 2,32,473 2,26,955 2,46,372 2,49,365 2,49,375 2,33,862 2,36,611 2,38,692 2,47,146 2,42,744 2,53,047 2,63,943 2,92,521 2,66,168 2,84,689 3,06,739 3,35,183 3,26,527 3,46,770 3,80,141 4,12,650 3,83,345 4,21,524 4,48,807 5,01,126 4,97,000 5,50,275 5,64,565 5,98,346 5,72,178 6,18,633 6,67,067 7,48,826 7,81,690 8,41,003 7,46,328 7,48,321 7,37,574 7,82,788 8,43,036 9,28,743
Prowess
Companies Covered
47
2.8 Frequency distribution of companies by sales

Nearly one-fth of the companies in Prowess have sales between Rs.1 and 10 crore. A quarter of the companies are between Rs.1 and 25 crore. A little less than a quarter of the companies have a turnover of over Rs.100 crore. The number of small companies in Prowess has increased signicantly over time. In 1989-90, less than 5 per cent of the companies had a sales of less than Rs.1 crore. In 2007-08, in spite of ination over the nearly two-decade gap, the share of less than a crore sales companies increased to over 20 per cent. Table 2.37 Frequency Distribution of Count
Sales 0 or not dened 1 - 5 Lakh 5 - 10 Lakh 10 - 50 Lakh 50 - 100 Lakh 1 - 10 Crore 10 - 25 Crore 25 - 50 Crore 50 - 100 Crore 100 - 500 Crore 500 - 1000 Crore >1000 Crore 1989-90 23 9 6 19 16 401 527 366 268 278 68 1994-95 432 146 115 478 278 1,843 1,143 796 634 657 188 Count 1999-00 423 271 194 615 379 2,059 1,291 1,019 871 1,053 352 2004-05 1,957 1,104 564 1,613 777 2,925 1,546 1,206 1,050 1,525 647 1 Share in Total Count(%) 2007-08 1989-90 1994-95 1999-00 2004-05 2,408 1.16 6.44 4.96 13.12 836 0.45 2.18 3.18 7.40 471 0.30 1.71 2.28 3.78 1,342 0.96 7.12 7.21 10.81 573 0.81 4.14 4.44 5.21 2,496 20.24 27.47 24.15 19.61 1,266 26.60 17.03 15.14 10.37 1,064 18.48 11.86 11.95 8.09 1,077 13.53 9.45 10.21 7.04 1,879 14.03 9.79 12.35 10.22 1,040 3.43 2.80 4.13 4.34 4 0.01 2007-08 16.66 5.78 3.26 9.28 3.96 17.27 8.76 7.36 7.45 13.00 7.19 0.03
In spite of this increase in the coverage of small companies, the contribution of the large companies in the total sales has increased. Companies with sales more than Rs.100 crore has increased from about 80 per cent in 1989-90 to about 97 per cent in 2007-08. The increase in the share of the large companies is concentrated in the larger ones among these. The share of companies with sales between Rs.100 crore and 500 crore fell from 27 per cent to less than 10 per cent; while the share of those with sales between Rs. 500 crore and 1000 crore increased from 53 to 70 per cent.
Table 2.38 Frequency Distribution of Sales(Rs.lakh)

Sales 1989-90 1994-95 Sales 1999-00 Share in Total Sales(%) 2004-05 2007-08 1989-90 1994-95 1999-00 2004-05 2007-08 -1 -1 0.00 0.00 2,350 1,815 0.00 0.00 0.00 0.00 0.00 3,795 3,195 0.00 0.00 0.00 0.00 0.00 40,377 33,575 0.00 0.02 0.01 0.02 0.01 56,348 41,220 0.01 0.03 0.02 0.02 0.01 11,90,246 10,19,070 1.15 1.36 0.73 0.49 0.25 25,59,476 21,03,966 4.13 3.07 1.77 1.06 0.51 43,83,267 38,02,305 6.09 4.64 3.01 1.81 0.93 74,92,294 78,20,566 8.64 7.35 5.02 3.10 1.91 3,36,43,921 4,30,72,819 26.82 22.12 18.51 13.90 10.54 17,68,20,846 28,50,85,511 53.18 61.40 70.93 73.06 69.73 1,58,13,942 6,58,47,450 6.53 16.11
0 or not dened 1 - 5 Lakh 24 322 614 5 - 10 Lakh 43 769 1,312 10 - 50 Lakh 435 12,559 15,790 50 - 100 Lakh 1,231 20,047 27,800 1 - 10 Crore 2,47,767 8,32,005 8,93,406 10 - 25 Crore 8,88,100 18,74,224 21,57,920 25 - 50 Crore 13,10,066 28,29,021 36,66,716 50 - 100 Crore 18,59,046 44,83,303 61,21,919 100 - 500 Crore 57,73,132 1,34,91,228 2,25,79,663 500 - 1000 Crore 1,14,48,010 3,74,54,495 8,65,29,910 >1000 Crore
Prowess
48
Prowess
49
Chapter 3
Contents per Company

Contents
3.1 Sources of data in Prowess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
3.1.1 3.1.2 3.1.3

3.2
Content sourced from Annual Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content sourced from Stock Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . Content from other sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Organisation of the Prowess database: Groups and Tables Introducing the Identity & Background database . . . . . Identity and Names . . . . . . . . . . . . . . . . . . . . . Introducing the Ownership & Governance database . . . . Introducing the Financial Statements database . . . . . . . Introducing the Share Prices & Capital History database . Introducing Business Segments & Products database . . . Introducing the CapEx and M&A databases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51 52 53
54
Organisation of the Prowess database . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 3.2.7 3.2.8

3.3
56 60 61 62 64 66 68 70
71
What is Normalisation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 3.3.6 3.3.7

3.4
The ve essentials of normalisation . . . . . . . . . . . . . . Normalisation of the Identity & Background database . . . . . Normalisation of the Ownership & Governance database . . . Normalisation of the Financial Statements database . . . . . . Normalisation of the Share Prices & Capital History database Normalisation of the Business Segments & Products database Normalisation and its discontents . . . . . . . . . . . . . . .
73 75 76 77 79 80 81
82
CMIE classications of companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3.1 Sources of data in Prowess

There is no single source of the data contained in Prowess. The Prowess database has been assembled from a number of sources. These provide data on companies for different purposes. They meet different disclosure requirements and address different issues for even different segments of consumers. The Annual Report is prepared largely in line with the requirements of the Companies Act and is addressed to the shareholders of the company. Disclosures made by the Stock Exchange are more in line with the Listing Agreement and are directed to the investing public at large, not merely the shareholders. The sources have been selected by CMIE keeping in mind the objective of the database, which is to provide information regarding the performance of a business enterprise. Prowess is not a directory of companies. Therefore, its contents are not like that of a telephone directory or like the Yellow Pages. Prowess is also not a repository of documents pertaining to companies such as the ofcial site of the Ministry of Company Affairs. Prowess is a database of the performance of a company. It is a database of the actions taken by the company and the outcomes from its actions. The sources selected by CMIE reect this objective. CMIE makes choices regarding the companies covered in Prowess (this is explained in detail elsewhere) and then it makes choices regarding the inclusion of the type of source being used and specically a particular document from the source. There is a signicant element of choice (which is clearly articulated) in the creation of the Prowess database. The Annual Report prepared by the company is the most important source of information in Prowess. For an Annual Report to be included in Prowess, it is necessary that it is reasonably complete and is available to us without any conditions on usage. Information released by the Stock Exchanges is an important source of information for listed companies. The Reserve Bank of India, Securities and Exchange Board of India and the depositories are other important standard sources of information. The ofcial website of companies is not a uniformly reliable source of information. The variation in terms of content and updatedness is very large. Most companies that have designed useful websites have done so for their customers. Such sites are full of information regarding the companys products and services. But, their content on performance is often scanty. In some cases, the data on the websites is outdated. Thus, the website is a useful but not entirely reliable source of up-to-date information. Reliable data sources have increased and they have improved in content and delivery over time. This reects on the Prowess database. The amount of information provided in the Annual Report has improved dramatically in recent years. Companies now provide standalone and consolidated nancial statements. The Stock Exchanges have become a very important source on companies today. This was not the case till the mid 1990s. Regulations and guidelines regarding disclosures have improved. Clause 49 of the Listing Agreement for listed companies require companies to disclose a lot more today than they did earlier, i.e. before 2005. The Institute of Chartered Accountants of India has increased the number of Accounting Standards and thereby increased the disclosures companies have to make in their Annual Reports. The Reserve Bank of India has done the same for banking and non-banking nance companies. Disclosures have improved in terms of quantity, quality and frequency. This has yielded a rich database of a large number of companies operating in India. The Prowess database has evolved to incorporate these changes in disclosures.
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3.1.1 Content sourced from Annual Reports

The Annual Report of a company is the single most important source of information on a company. The Income and Expenditure Statement, the Balance Sheet and its Schedules form the main source of the nancial information on the companies. Listed companies are also required to publish their Cash Flow Statement. And, companies that have subsidiaries or associate companies are required to publish the Consolidated nancial statements in addition to the Standalone nancial statements. Indian companies are required to publish, or make available upon request, the nancial statements of their subsidiaries as well. An Annual Report is required to also contain a Directors Report, an Auditors Report, Notes to Accounts and a Balance Sheet Abstract and Companys General Business Prole. Sometimes, it contains additional information such as a Chairmans Statement. Prowess captures all the above-mentioned types of information. For information of an Annual Report to be included in Prowess, it is necessary that the Report contains the complete nancial statements of the Income and Expenditure Statement, the Balance Sheet and all Schedules pertaining to these two statements. If the Annual Report copy available with CMIE does not contain segments of information, Prowess may still include all the information relating to the nancial statements. Annual Reports available for many small companies often have only the nancial statements. Sometimes, the Balance Sheet of a company is available but its Income and Expenditure Statement is not available. Such an incomplete Annual Report is encountered often in the case of private limited companies. Sometimes, the schedules to the Balance Sheet and the Income and Expenditure Statements are not available. In such cases, the Annual Report is considered incomplete, and it is not included in the Prowess database. Listed companies are required to provide Management Discussion and Analysis and a report on Corporate Governance as a part of the Annual Report. Data available in both these statements are included in Prowess. The Prowess database endeavours to capture all the information published by companies in their Annual Reports. It captures this information in a structured manner to enable easy access and mathematical exploitation of the data. There are three elements of transformation of the data captured from the Annual Report as it is converted into a database. 1. Data organisation. The data are organised differently in the Prowess database compared to the way they are presented in the Annual Reports. In the Annual Report, the nancial statements are presented rst, at a summary level and the details are shown separately in the schedules. Then, there are notes and footnotes and then some additional statements as may be required by the law. In the Prowess database, there are no summary statements, schedules, notes or footnotes although almost all the data available in these are captured and are available in the Prowess database. 2. Nomenclature. Different companies use different terms for the same nancial statement term. For example, it is possible what one company calls as compensation to employees another calls salaries and wages. Prowess standardises the nomenclature. 3. Standardised classication The Prowess database standardises the classication of the various pieces of information available in Annual Reports. This brings about a degree of uniformity in the information of all companies. But, in the process, the presentation deviates from the exact presentation of the information in the Annual Report.
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3.1.2 Content sourced from Stock Exchanges

Listed companies constitute about 27 per cent of all companies in the Prowess database. These companies are required to disclose a lot more information and also to provide information at a faster frequency than the unlisted companies. The quarterly nancial performance statements are the most important and most eagerly awaited information on listed companies. Companies are required to make these available to the Stock Exchanges on which they are listed in India within a few hours of the conclusion of the meeting of the Board of Directors that approved the results. The Stock Exchange in return makes the results available on its website. Listed companies are also required to publish the nancial statements in one national and one local newspaper. CMIE procures these quarterly nancial statements from the Stock Exchanges or the newspapers or from the ofcial website of the company and makes the data collated from them available in Prowess. CMIE does not rely exclusively on the Stock Exchanges for this information. Often, a newspaper advertisement or the companys ofcial website provides more details on quarterly nancial performance than the Exchanges. The disclosure of quarterly nancial statements by listed companies began only in 1997. The indicators of disclosures are limited, and these have expanded over time. Listed companies are required to publish only the abridged income and expenditure statement, the segment-wise business and related party transactions, every quarter. Many companies disclose more information than what is mandatory. CMIE has studied the pattern of these disclosures, made judgements about the consistency and utility of these additional indicators and accordingly included them in the Prowess database. As a result, Prowess contains nearly 80 indicators for the interim income and expenditure statements of listed companies. This is besides the capture of the segment-wise and related party disclosures. Companies are not required to publish their balance sheet data every quarter. Very few companies do publish their balance sheet data as well. But, since these are too few, Prowess does not carry these. However, as disclosures improve, the interim balance sheet data will also get incorporated into the Prowess database. Prowess contains the prices of the listed equity shares of companies provided by the two major stock exchanges of the country the National Stock Exchange and the Bombay Stock Exchange. The exchanges provided a lot of related information such as the dates since when the prices are traded ex-dividends or ex-bonus or ex-rights, etc. Such information is useful to understand part of the reason why prices may change from one day to another. Such data is available in Prowess. Listed companies are required to provide to the Stock Exchanges, the structure of ownership of their equity shares and the ownership details of the top shareholders. The Stock Exchange makes this information available to the public on a quarterly basis. Such information is also available in Prowess. Companies disclose to the Stock Exchange a lot more than mere quarterly nancial statements and the equity ownership details. It discloses the announcement of board meetings, annual general and extraordinary meetings, dividend declaration, mergers and acquisitions, details of equity transactions on the secondary market by its directors and any other material event or transaction. The Stock Exchange makes such information available to the public. And, CMIE makes these announcements available in Prowess. The Stock Exchange itself generates a lot of information on listed companies. Besides the price of the equities or bonds traded on the Exchange, this includes the volume of transactions, opening, closing, high and low price of the day, etc. It also announces details of new companies being listed, or listed companies being suspended, de-listed, or specic securities being listed, etc. All of this is also available in Prowess.
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3.1.3 Content from other sources

The Annual Report and the Stock Exchanges are the two most important sources of information for the Prowess database. We list below, the other sources of information. 1. The companys ofcial website Most companies, though not all, have an ofcial website. Some of the companies that have an ofcial website do provide a lot of useful information such as their Annual Reports, quarterly nancial statements, transcripts of analysts meetings and more. CMIE visits the sites of companies regularly to look out for useful information that may be used in the creation of the Prowess database. Information on plants, expansions and transcripts of analysts meets is sourced from the companys website. 2. Regulators such as the SEBI and RBI Unlike the Securities and Exchange Commission of the USA, SEBI is not a very useful source to get data on listed companies. SEBI had initiated the EDIFAR project to disseminate data. However, this was abandoned after a short while. Nevertheless, the SEBI website provides information on any action that it may initiate against a listed company. Such information is captured by CMIE and is ploughed into the Prowess database. RBI provides very little information on individual companies. The most useful information sourced from the RBI is the approvals it grants for companies raising capital overseas. 3. Ministry of Company Affairs The Ministry of Company Affairs provides copies of the Annual Reports of companies on its website. Usually, these are available with a large lag between the public availability of such reports and their availability from the Ministry. Yet, this is a useful source for reports that are not easily available from any other source. The Ministry is also the source of the registration number, ofcial name and some more basic identication information on a number of unlisted companies.
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4. Rating agencies Rating agencies provide information on the rating they assign to securities issued by companies. CMIE uses this information in Prowess. CMIE also normalises the various kinds of ratings assigned by the different rating agencies to create a uniform and comparable scale of the various rating symbols. 5. Depositories such as the NSDL The NSDL provides details of the debt securities of business entities. It also provides the ISIN code. This information is used in Prowess. 6. Advertisements Companies often place advertisements in the popular media when it changes its name, changes its registered ofce or when it makes a public offering or when it announces a big new expansion, etc. CMIE tracks such advertisements (not the marketing advertisements) to capture useful information for the Prowess database. Sometimes advertisements are the source of creating the set of companies that belong to an ownership group. 7. News reports in the media CMIE has its own news abstraction team that scans the daily newspapers for relevant news on companies. These abstracts are available in Prowess. Media news is a useful source for data on investment plans, mergers and acquisitions of unlisted companies and also for the general background information on companies. Evidently, the Prowess database is not sourced from any one single source. It is the result of an aggregation and normalisation of information from multiple sources. The objective is to provide all possible publicly available information on business entities. The list presented above therefore, may not be exhaustive. New sources keep getting added as they emerge. However, we are careful to provide only those pieces of information that are reasonably reliable or ofcial.
54
3.2 Organisation of the Prowess database

The Prowess database can be visualised in terms of six groups of information. 1. Company Identity Here we store the companys name, its various alternate names, its addresses, telephone and fax numbers and website.Various classications and codes that are assigned to the company by CMIE and various other organisations such as the Stock Exchanges are also stored here and we describe the background of the company here. 2. Governance Governance information is available mostly for listed companies. This includes most importantly, the pattern of ownership of the equity capital of the company. This information is standardised by the regulator and it provides a reasonably detailed break-up of the ownership of equity capital between the promoter(s), institutional investors and other investors including the public. It also provides the ownership of equity by the major investors. Such information is available on a quarterly basis and is sourced from the Stock Exchanges. Composition of the Board of Directors and the dates of their various meetings, names of subsidiaries, auditors and related party-transactions are the other kinds of information related to Governance that are available in Prowess. Most of this is sourced from the Annual Reports of the companies. 3. Financial Statements This is the largest part of the Prowess database. It includes data extracted from the Income and Expenditure Statement, the Balance Sheet and details in their various Schedules, the Cash Flow Statement and contingent liabilities. It also includes all disclosures made by banks and nonbanking nance companies as per the guidelines issued by the RBI. All this information is extracted from the Annual Report of the company. Besides the annual nancial statements described above, Prowess also contains quarterly nancial statements released by listed companies. These statements are brief compared to the annual nancial statements sourced from the Annual Reports. This data is sourced from the Stock Exchanges and the media advertisements made by the companies. Ratings information is sourced from the rating agencies as and when such information is released by these agencies. 4. Share Prices & Capital History There are two kinds of information here prices of shares of listed companies and, the history of changes in the equity capital of companies. These two are placed together because they are closely linked. Changes in equity capital determines the number of outstanding shares, which when multiplied by the share price gives the market capitalisation of a company. The number of outstanding shares is similarly important in determining the earnings per share and the price of a share divided by the earnings per share yields a useful ratio, the price-to-earnings ratio. While the share prices are available from the stock exchanges, the number of shares outstanding is derived by CMIE by a careful monitoring of the issuance of fresh capital (or buy-backs) by the companies. Prowess contains share prices from NSE (since inception) and BSE since (1990). Disclosures have improved in recent years and therefore there is a shorter history of bulk and block deals on the Exchanges, insider trades and options. In this section we also have index values of the major equity indices. This includes CMIEs own indices, the COSPI. 5. Business Segments & Products Listed companies are required to provide nancial indicators in terms of their major business
Prowess
Contents per Company segments. There is no standardisation of what is understood as a segment. This is left to the companys discretion. All registered companies are required by the Companies Act to disclose in their Annual Report, the products manufactured or traded in, and the raw materials consumed along with quantitative data on production, sales, consumption, etc. Select energy-intensive industries are also required to disclose the source of energy consumed and the energy intensity of the products manufactured.
55 While the segment-wise data is available with quarterly frequency, the rest of the data is available annually. All of the above is provided in the Prowess database. 6. Capex and M&A Prowess includes all the major capital expenditure projects that a company announces. It also provides details of the mergers and the acquisition of assets by companies.
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3.2.1 Organisation of the Prowess database: Groups and Tables

The Prowess database can be visualised in terms of six groups of information, each of which consists of several Tables. Each Table consists of several Records and each Record consists of Fields. A Field is a piece of data, like the name of a company or the sales of a company, etc. Several logical Fields collectively form a Record. For example, the data (i.e. elds) comprising the quarterly nancial statement of a company for a particular quarter is a Record. And, all Records of the quarterly nancial statements form a Table. There are xx Tables in Prowess containing data that are relevant to users. There are many other Tables that are used internally by the program. In the section below, we very briey describe the relevant Tables and their content under the six groups.
TABLE 3.1: Brief description of the Tables under the six groups
Groups & Tables Identity & Background Identity Information of All Companies Identity Information of Listed Companies Company Addresses Company Alternate Names Company Background Ownership & Governance Board of Directors Composition of Committee of the Board Contents Company name, short name, industry, ownership, age & size classications, year of incorporation BSE & NSE names, codes, groups and dates of listing or de-listing on the Exchanges, etc. Addresses of registered ofce, head ofce, etc. Aliases, acronyms, old names Background texts Names of directors & other key personnel and remuneration and board meeting attendance of Board members Here we capture the year-wise information of various committees with the names of the directors which make up these committees. Date and purpose of Board meetings of Listed companies Ownership of equity by major categories of owners such as promoters, institutional investors and others. Data available on a quarterly basis for only listed companies. Ownership of equity by promoters, institutions and individuals that own more than 1% of the equity in listed companies as of the end of a quarter. Names of subsidiary companies Names of statutory and other auditors of companies Details of the companys transactions with related parties including key personnel and subsidiaries Names of bankers of companies These are bulk and block deals executed on the Bombay Stock Exchanges. These are bulk and block deals executed on the National Stock Exchanges. Disclosures made by Director or Ofcer of the company under SEBI (Prohibition of Insider Trading) Regulations 1992 and those made by the company or acquirer under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997. No. of Fields 18 16 16 3 3 17 6
Board Meetings Equity Ownership Pattern
6 180
Equity Ownership of Major Investor
Subsidiaries Auditors Related Party Transactions Bankers Bulk and Block Deals Executed on BSE Bulk and Block Deals Executed on NSE Insider Trading
5 5 8 4 9 9 15
Financial Statements (Continued. . . )
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Groups & Tables Annual Financial Statements Contents There are many logical parts of a regular annual nancial statements: income, change in stocks, expenses, prots and its appropriations, liabilities, assets, contingent liabilities, cash ow, foreign exchange transactions & disclosures under certain Accounting Standards. All of these are covered in this Table. Besides, there are disclosures made by banks and NBFCs as per RBI guidelines. Further, we also present here the various ratios and fund ow statements derived from the annual nancial statements. Both, stand-alone and consolidated nancial statements are captured here. Companies are required to list in their Annual Reports, the investments in securities outstanding at the end of the year. The list of securities and the investments are captured here. This is the pattern of maturity of the deposits and advances of banks as given in their Annual Reports. Listed companies are required to disclose their quarterly prot and loss statement. This is covered in this Table. Notes of interim results of companies The ratings guidance issued for individual securities is covered here. Here we list the various mergers and acquisitions the company is engaged in. It includes the various details of the megers/acquisitions. This contains the daily high, low, opening, closing price of equity shares, the number of transactions, traded quantity and volume, etc recorded on the Bombay Stock Exchange. It also contains the total returns obtained on each equity scrip. This contains the daily high, low, opening, closing price of equity shares, the number of transactions, traded quantity and volume, etc recorded on the National Stock Exchange. It also contains the total returns obtained on each equity scrip. This data is generated by CMIE; it is useful in building a comparable time series of share prices. This records the outstanding shares of a company. It has any entry corresponding to every change in the number of outstanding shares for each company. This records the effective earnings per share of a company. It has an entry corresponding to every change in the EPS arising out of a change in the number of outstanding shares or in the cumulative earnings of the last four quarters. This records the book value per share of a company. It has an entry corresponding to every change in the bv arising out of a change in the number of outstanding shares or in the cumulative earnings of the last four quarters or dividend declarations. This captures data on dividend announcements. This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the Bombay Stock Exchange. No. of Fields 2423
57
Investments
14
Maturity of Deposits & Advances Interim Financial Statements Notes to Accounts of Interim Financial statements Credit Ratings Effective Date for Financial Statements of Merged Companies Share Prices & Capital History BSE Stocks Trading Data
10 152 5 9 4
14
NSE Stocks Trading Data
14
Share Prices Adjustment Factors Outstanding Shares
6 6
EPS
Book Value
16
Dividend Declarations BSE Options Trading Data
7 22
(Continued. . . )
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Groups & Tables NSE Options Trading Data
BSE Futures Trading Data
NSE Futures Trading Data
Contents This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the National Stock Exchange. This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the Bombay Stock Exchange. This contains the daily high, low, opening, closing price of futures for specic expiry dates. Includes traded quantity and volume, etc recorded on the National Stock Exchange. BSE, NSE announcements and CMIE text articles of companies Here we record dates when fresh issuance of capital is expected in the future. Approvals given by the RBI to companies to raise External Commercial Borrowings are listed here. Here we record the changes that happen to the outstanding equity capital because of the issuance of fresh capital, conversion of debt to equity or because of buy-backs. Here we also record the issuance and redemption of fresh securities other than equity. This Table provides details of issuance of securities. If debt securities are converted to equity in multiple stages, then details of those stages are recorded here. Information on investor response to issuance of fresh capital by the company is stored here. This is a master of all stock indices in Prowess with their respective alpha, beta & rsquare compared to COSPI. BSE and NSE Index constituents data This Table lists the companies that form the various equity indices. This contains the daily high, low, opening, closing values of equity share indices, daily returns, etc. Stock exchange listing of companies Combination list of company and CMIE sectoral indices BSE and NSE trading dates Prowess aims to capture the plant-wise data on products produced, capacity, production and sales. However, this information is sketchy. In this Table we capture the nancial indicators in respect of each of the individual segments. This data is sourced from disclosures that registered companies are required to make under Section 3(i),(ii) and 4(D) of Part II of Section IV of the Companies Act. It includes product-by-product details of capacity, production, purchases, sales, stocks etc. This data is also sourced from disclosures under Section 3(i),(ii) and 4(D) of Part II of Section IV of the Companies Act. It includes quantitative details of consumption of each raw material.
No. of Fields 22
21
21
NSE Debt Trading Data Announcements Made to Stock Exchanges and News By CMIE Forthcoming Capital Issues ECB Approvals By RBI Changes In Outstanding Equity Capital
12 9 23 10 34
Conversion Stages of Securities Issued Investors In Capital Issues Identity Information on Indices Index Constituents Changes In Index Constituents Index Numbers Companys Listing on Stock Exchanges Index Mapping for Companies BSE & NSE Trading Dates Business Segments & Products Location of Plants
11 18 5 9 4 14 3 2 2 13
Business Segment-wise Information Products Produced / Traded
31 24
Raw Materials Consumed
11
(Continued. . . )
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Groups & Tables Energy Consumption Product-wise Energy Consumption Contents This information is available for only 21 industries. It details the quantities of consumption of various sources of energy. Companies of 21 industries are required to disclose details of consumption of different sources of energy for the different products produced. Such data are presented in this Table. Here we capture information on the various capital expenditure projects currently under consideration or implementation by the company. A capital expenditure project could be in multiple locations. Here we capture the various locations of the projects. A capital expenditure project could entail the production of multiple products. Here we capture the various products proposed to be produced by the project. Merges & Acquisition deals entered into by Prowess companies Individual events of an acquisition or a merger such as dates of open offer or court judgements are captured in this Table. No. of Fields 10 9
59
Capex / M & A Capital Expenditure Projects
18
Project Locations Project Products
4 13
Merger and Acquisition Events of Merger and Acquisitions
42 13
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3.2.2 Introducing the Identity & Background database

In this section of the database we establish the identity of each of the entities in Prowess. A companys identity is best established by its name because all registered companies are required to have unique names. But, Prowess is more than a database of only registered companies. It is a database of all active business entities for which data on nancial performance is available. We therefore classify these business entities by type, such as, a registered company, a cooperative, a statutory body, etc. Sometimes even registered companies have duplicate names and what is often a lot more confusing is that names of companies that do not exist anymore are adopted by new companies. As a result, even a unique name refers to different companies at different points in time. Identity maintenance is therefore serious business at CMIE. Every entity in Prowess is identied by a unique ofcial name in the database and is further identied by a unique code called the Prowess Company Code. Often, a company is better recognised by its popular name and not by its unique ofcial name. Thus, the company identity part of the database contains several popular alternate names of companies linked to the unique Prowess Company Code.The several popular and other names of a company are stored in a separate Table (Company Alternate Names) and each name is a Record in this Table. Listed companies are known by their ticker names and sometimes by codes assigned by bourses. All of these are captured in the Identity Information of Listed Companies Table. Since listed companies constitute only a third of the database, the exchange related identity parameters of listed companies is stored in separate Table to increase efciencies during searches. Every company has a unique registered ofce. But, some companies have an effectively more important head ofce elsewhere. For example, the registered ofce of Axis Bank is in Vadodara, but its head ofce is in Mumbai. Large companies have important regional ofces. The Prowess database captures the several important addresses of companies, their telephone and fax numbers and the website url of the company. Each address is a separate record in the Table: Company Addresses. However, Prowess is no substitute for a telephone directory. It is not designed to be a mass mailer database, although it is often used successfully like one. The Table: Identity Information of All Companies contains several classications of companies. These are classications based on entity type, industry, ownership, state, age and size. These classications are based on methodologies developed by CMIE. Prowess also contains a brief background note on the company. Such a note is available for the larger companies.
TABLE 3.2: Brief description of the Tables under Identity & Background database
Tables Identity Information of All Companies Identity Information of Listed Companies Company Addresses Company Alternate Names Company Background Contents Company name, short name, industry, ownership, age & size classications, year of incorporation BSE & NSE names, codes, groups and dates of listing or de-listing on the Exchanges, etc. Addresses of registered ofce, head ofce, etc. Aliases, acronyms, old names Background texts No. of Fields 18 16 16 3 3
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3.2.3 Identity and Names

There is no ofcial catalogue of business enterprises in India created or maintained by any ofcial or nonofcial agency. CMIE creates and maintains its own catalogue of business enterprises whose performance can be measured. CMIE identies business entities by scanning a host of sources including the ofcial lists such as those available with the Stock Exchanges and the Ministry of Company Affairs. It approaches the problem of associating names with the business entities in a formal way. There is surprisingly much to do here. "Whats is a name? that which we call a rose By any other name would smell as sweet;" That was the famous quote from William Shakespeares Romeo & Juliet. But, if some of us called a rose a rose and if others called it a lilly and if still others called it a daisy or a marigold we would not be able to converse with each other meaningfully although the rose would still smell as sweet as ever. If Prowess were to be a database of owers it would ensure that we all call a rose a rose; and if it were to be addressed by any alternate name (such as gulab in Hindi or rosapu in colloquial Tamil), we may still understand that what was meant was the sweet smelling rose. Ofcial names of business entities are not necessarily unique. There are rare cases of even registered names of companies being the same. For example, there were three Wrigley India Private Ltd. companies on the list of the Registrar of Companies with three distinct codes (U99999KA1995PTC019415, U74900DL1993ULT055527 and U1543DL1993PTC132563). This is potentially disastrous. Ofcial names do not remain constant over time. Companies do change and re-change their names. When they do so, they often get addressed by multiple names. Glaxo Ltd. became Glindia Ltd. and then reverted to Glaxo Ltd. Tata Engineering & Locomotive Co. Ltd. became Tata Motors but was called TELCO for long. These are easy cases. But, sometimes the names ipop such that it becomes difcult to understand which company one is referring to. Bajaj Auto Ltd. was demerged into Bajaj Holdings and Investments Ltd. and Bajaj Finserv Ltd. and then the former was renamed to Bajaj Auto Ltd. Videocon Industries Ltd. merged into an existing company, Videocon International Ltd. and then Videocon International Ltd. was renamed to Videocon Industries Ltd. In both cases, the names Bajaj Auto and Videocon Industries refer to different companies, respectively, over time. The challenge we face here is three-fold. First, to identify a business enterprise uniquely. Are there really three Wrigley Indias? Is Glaxo and Glindia the same company? The second challenge is to trace a business entity over time. Is Videocon International and Videocon Industries the same company over time? What is the history of the company, Bajaj Auto Ltd.? These two challenges are related to establishing the identity of a business enterprise. The third challenge is to associate the various names of business enterprises with the appropriate entity. It is about establishing an unambiguous association of a name with an identity such as associating Tata Engineering & Locomotive Co. Ltd and TELCO with a business entity that is now called Tata Motors Ltd. Each entity in Prowess has a unique formal name and several alternate names, such as TELCO. Listed companies are also addressed by codes assigned to them by the Stock Exchanges, Ministry of Companies and by the NSDL. Even CMIE has a unique numerical code for all companies in the database. There is a plethora of names and codes for the entities in the Prowess database. Each has its own use. Each name is mapped to an appropriate and unique business entity. In Prowess, a company can have many names but, any one name necessarily leads to one and only one company.
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3.2.4 Introducing the Ownership & Governance database

Corporate governance related information is available mostly for listed companies. SEBI regulations stipulate (articulated in Clause 49 of the Listing Agreement) the composition of the Board of Directors, the Audit Committee, compensation of non-executive directors, remuneration of directors, code of conduct and disclosure requirements including those of transactions with related parties, and a management discussion and analysis for all listed companies. A lot of this information is published by the listed companies in their Annual Reports and it is duly captured in the Prowess database. Prowess provides a history of the composition of the Board of Directors and the remuneration of each of the Directors. The major stock exchanges provide very useful information on the ownership pattern of the equity capital of the listed companies. This is a structured presentation that divides the ownership between promoters and non-promoters. Promoters include Indian and foreign promoters; and non-promoters include institutions like FIIs and mutual funds and non-institutions like companies and individuals. Stock exchanges make available data on the ownership of equity shares, the proportion of which is dematerialised and also the proportion that is pledged. These two are relatively new additions. All this information is available in the Table: Equity Ownership Pattern in Prowess. This information is available at a quarterly frequency. The stock exchanges also provide details of the ownership of the promoters and others who own more than one per cent of the equity, every quarter. This information is available in the Table: Equity Ownership of Major Investors. Prowess also captures the names of subsidiaries, auditors and bankers. While the rst two disclosures are mandatory, the disclosure of bankers is voluntary. Prowess tracks the history of auditors engaged by companies. Related party transactions is a relatively new disclosure by companies. Clause 49 itself is a new stipulation (October 2004) that came into effect essentially in December 2005. Prowess contains the related party transaction details provided by companies. Some more data relating to governance can be found in the section on Stock Prices. Of particular interest will be bulk and block deals.
TABLE 3.3: Brief description of the Tables under Ownership & Governance database
Tables Board of Directors Composition of Committee of the Board Contents Names of directors & other key personnel and remuneration and board meeting attendance of Board members Here we capture the year-wise information of various committees with the names of the directors which make up these committees. Date and purpose of Board meetings of Listed companies Ownership of equity by major categories of owners such as promoters, institutional investors and others. Data available on a quarterly basis for only listed companies. Ownership of equity by promoters, institutions and individuals that own more than 1% of the equity in listed companies as of the end of a quarter. Names of subsidiary companies Names of statutory and other auditors of companies Details of the companys transactions with related parties including key personnel and subsidiaries Names of bankers of companies These are bulk and block deals executed on the Bombay Stock Exchanges. No. of Fields 17 6
Board Meetings Equity Ownership Pattern
6 180
Equity Ownership of Major Investor
Subsidiaries Auditors Related Party Transactions Bankers Bulk and Block Deals Executed on BSE
5 5 8 4 9 (Continued. . . )
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TABLE 3.3: Brief description of the Tables under Ownership & Governance database
Tables Bulk and Block Deals Executed on NSE Insider Trading Contents These are bulk and block deals executed on the National Stock Exchanges. Disclosures made by Director or Ofcer of the company under SEBI (Prohibition of Insider Trading) Regulations 1992 and those made by the company or acquirer under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997. No. of Fields 9 15
63
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3.2.5 Introducing the Financial Statements database

There are two kinds of nancial statements one that is published by companies in their Annual Reports at the end of their accounting period and the ones that are published by listed companies in newspapers every quarter. We refer to the former as the annual nancial statements and the latter as the interim nancial statements. Interim nancial statements are mostly for three months or multiples thereof while annual nancial statements are by denition for 12 months, they are often for a period other than 12 months. Conventionally, annual nancial statements are presented in Annual Reports in one of the few structured formats designed for printed presentations. There is a top view of the Income and Expenditure Statement and the Assets and Liabilities Statement that provides the broad outline of the nances. Usually, both these statements are presented on a single page, each. This is followed by Schedules that provide the details. And, further details are provided in the Notes to Accounts and the even smaller details are found in the footnotes. The Prowess database attens this layered presentation into one long at format with an organisation. There are 8 nodes to this structure: Income, Change in Stocks, Expenses, Prots and its Appropriation, Liabilities, Assets, Contingent Liabilities and Cash Flow. The detailed break-up of these is given under each of these nodes. The break-up reects the usual disclosures made by companies. The list is long as it tries to capture as much of granular information as possible, and it also incorporates several sub-headings to capture data with varying levels of granularity. Separately, Prowess captures the disclosures made by companies in their Annual Reports according to the various Accounting Standards specied by the Institute of Chartered Accountants of India and according to the stipulations of the Reserve Bank of India. There is an overlap of information presented in the 8-nodes tree-structure and the disclosures as per the Accounting Standards and RBI stipulations. The data under the 8nodes is normalised as per the CMIE methodology and the rest is captured without normalisation since these presentations are highly standardised. All this detailed data gives rise to the creation of a large number of ratios. Prowess creates and stores the formulae for these for the convenience of the user. Companies disclose their outstanding investments in a separate Schedule. Since this information is securityby-security and the names and the number of securities is a variable that has a very wide range, it is stored in a separate Table. The interim nancial statements are standardised. But, many companies disclose more than is mandated by the authorities in their standardised format. The Prowess database tries to capture as much of this additional information as well. This section also captures ratings announcements by the ofcial rating agencies.
TABLE 3.4: Brief description of the Tables under Financial Statements database
Tables Annual Financial Statements Contents There are many logical parts of a regular annual nancial statements: income, change in stocks, expenses, prots and its appropriations, liabilities, assets, contingent liabilities, cash ow, foreign exchange transactions & disclosures under certain Accounting Standards. All of these are covered in this Table. Besides, there are disclosures made by banks and NBFCs as per RBI guidelines. Further, we also present here the various ratios and fund ow statements derived from the annual nancial statements. Both, stand-alone and consolidated nancial statements are captured here. No. of Fields 2423
(Continued. . . )
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TABLE 3.4: Brief description of the Tables under Financial Statements database
Tables Investments Contents Companies are required to list in their Annual Reports, the investments in securities outstanding at the end of the year. The list of securities and the investments are captured here. This is the pattern of maturity of the deposits and advances of banks as given in their Annual Reports. Listed companies are required to disclose their quarterly prot and loss statement. This is covered in this Table. Notes of interim results of companies The ratings guidance issued for individual securities is covered here. Here we list the various mergers and acquisitions the company is engaged in. It includes the various details of the megers/acquisitions. No. of Fields 14
65
Maturity of Deposits & Advances Interim Financial Statements Notes to Accounts of Interim Financial statements Credit Ratings Effective Date for Financial Statements of Merged Companies
10 152 5 9 4
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3.2.6 Introducing the Share Prices & Capital History database

Share prices and changes in the outstanding capital of a company are closely linked. If the number of shares outstanding of a company increases, and if everything else is unchanged, the price of its shares decreases. This is so because if everything else (including perceptions regarding the future) is unchanged, a mere increase in the number of shares do not increase the value of a company. An increase in the number of shares only means that the number of claimants on the prots has increased. And so, the price of an individual share should decline. Share prices are available in real time from the Exchanges but changes in outstanding shares are not available from any ofcial source. CMIE compiles the changes in outstanding shares through a careful monitoring of the announcements made by companies. Prowess provides daily share prices sourced from the two major Exchanges NSE and BSE. It also provides the associated data that are released by the Exchanges, such as volumes, deliveries, etc. One useful addition to this data from the Exchanges is the daily returns on a scrip. CMIE computes the total daily returns obtained on a scrip by using the closing share prices data for the day and the preceding trading day and other gains such as dividends that accrued to the shareholders on the day. Daily Returns are computed for both the Exchanges. These are stored along with the prices data in the Table Stocks Trading Data". Prowess also provides the announcements made on the Exchanges. These are valuable disclosures made by listed companies. Prowess also includes options and futures trading data. Changes in outstanding shares happen when the company issues new equity capital (through a public issue, a rights issue, a private placement or an ESOP), or when it buys back some of its issued shares or when debt instruments or warrants convert to equity. Outstanding share can also change when there is a merger or an acquisition. Each of these is an entry in the Table: Changes in Outstanding Equity Capital". If there are multiple stages of conversion of a debt instrument into equity, then these are captured in the Table: Conversion Stages of Securities Issued". Outstanding shares is an input in the computation of an important indicator, the Earnings per Share (EPS). Listed companies disclose their EPS as of the end of a quarter. But, the EPS can change between two consecutive quarters if the outstanding shares change. Prowess therefore has a separate Table: EPS", to ensure that the most updated EPS is available, every day. The Table: Changes in Outstanding Equity Capital" also has entries for issuance of debt instruments. But, this is not comprehensive. This section of the Prowess database also contains all the data pertaining to equity indices. It includes data on index constituents and index numbers.
TABLE 3.5: Brief description of the Tables under Share Prices & Capital History database
Tables BSE Stocks Trading Data Contents This contains the daily high, low, opening, closing price of equity shares, the number of transactions, traded quantity and volume, etc recorded on the Bombay Stock Exchange. It also contains the total returns obtained on each equity scrip. This contains the daily high, low, opening, closing price of equity shares, the number of transactions, traded quantity and volume, etc recorded on the National Stock Exchange. It also contains the total returns obtained on each equity scrip. This data is generated by CMIE; it is useful in building a comparable time series of share prices. No. of Fields 14
NSE Stocks Trading Data
14
Share Prices Adjustment Factors
6 (Continued. . . )
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TABLE 3.5: Brief description of the Tables under Share Prices & Capital History database
Tables Outstanding Shares Contents This records the outstanding shares of a company. It has any entry corresponding to every change in the number of outstanding shares for each company. This records the effective earnings per share of a company. It has an entry corresponding to every change in the EPS arising out of a change in the number of outstanding shares or in the cumulative earnings of the last four quarters. This records the book value per share of a company. It has an entry corresponding to every change in the bv arising out of a change in the number of outstanding shares or in the cumulative earnings of the last four quarters or dividend declarations. This captures data on dividend announcements. This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the Bombay Stock Exchange. This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the National Stock Exchange. This contains the daily high, low, opening, closing price of options for specic expiry dates. Includes traded quantity and volume, etc recorded on the Bombay Stock Exchange. This contains the daily high, low, opening, closing price of futures for specic expiry dates. Includes traded quantity and volume, etc recorded on the National Stock Exchange. BSE, NSE announcements and CMIE text articles of companies Here we record dates when fresh issuance of capital is expected in the future. Approvals given by the RBI to companies to raise External Commercial Borrowings are listed here. Here we record the changes that happen to the outstanding equity capital because of the issuance of fresh capital, conversion of debt to equity or because of buy-backs. Here we also record the issuance and redemption of fresh securities other than equity. This Table provides details of issuance of securities. If debt securities are converted to equity in multiple stages, then details of those stages are recorded here. Information on investor response to issuance of fresh capital by the company is stored here. This is a master of all stock indices in Prowess with their respective alpha, beta & rsquare compared to COSPI. BSE and NSE Index constituents data This Table lists the companies that form the various equity indices. This contains the daily high, low, opening, closing values of equity share indices, daily returns, etc. Stock exchange listing of companies Combination list of company and CMIE sectoral indices BSE and NSE trading dates No. of Fields 6
67
EPS
Book Value
16
Dividend Declarations BSE Options Trading Data
7 22
NSE Options Trading Data
22
BSE Futures Trading Data
21
NSE Futures Trading Data
21
NSE Debt Trading Data Announcements Made to Stock Exchanges and News By CMIE Forthcoming Capital Issues ECB Approvals By RBI Changes In Outstanding Equity Capital
12 9 23 10 34
Conversion Stages of Securities Issued Investors In Capital Issues Identity Information on Indices Index Constituents Changes In Index Constituents Index Numbers Companys Listing on Stock Exchanges Index Mapping for Companies BSE & NSE Trading Dates
11 18 5 9 4 14 3 2 2
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3.2.7 Introducing Business Segments & Products database

Listed companies are required to disclose the capital employed, sales generated and prots earned before interest and tax, from each of their major business segments. Companies also disclose the inter-segment transfers and the net sales and prots from operations. Companies disclose such information along with their interim nancial statements. The segmentation of the business however, is left to the discretion of the company. As a result, there is no standardisation of segments. This reduces the comparability of the segmental performance of a company with its peers. Nevertheless, this is useful information disclosed by companies. It is captured in Prowess. All registered companies are required to disclose quantitative information on the capacity, production, purchase, sales and stocks of all products manufactured by them or traded by them. This disclosure is required under section 3(i),(ii) and 4(D) of Part II of section IV of the Companies Act. Thanks to this disclosure requirement in India, the Table: Products Produced or Traded" is a rich repository of product-by-product details of installed capacity, production, purchases, sales and inventories of the products produced or traded by manufacturing and trading companies. Such information is usually not available for services sector companies. However, CMIE does extract similar information relating to the various services rendered by the company from the disclosures in the Annual Reports. Table: Raw Materials Consumed" is a similar repository of the quantitative details of the raw materials consumed by companies. However, this database is less rich than the one on products. Section 217(1)(e) of the Companies Act require that companies belonging to select 21 industries must disclose the consumption of energy sources. The 21 industries are textiles, fertilisers, aluminium, steel, reneries, petrochemicals, cement, dairy & food processing, cold storage plants, electric arc furnaces, chloroalkalies, edible oils, engineering(steel forging and rerolling), glass, jute, paper, refractories & pottery, tea, tyres, sugar and drugs & pharmaceuticals. The details include information on total energy consumed as well as the consumption of a specic energy source per unit of production of a specic end product. Such information is very useful in studying the energy efciency of companies and the trends in these efciencies over time. While there is no standardisation of the nomenclature and granularity of disclosures, CMIE has brought about some standardisation through its normalisation process. This has rendered the business information more comparable across companies. As a result, Prowess also has some interesting quantitative queries that run on this part of the database.
TABLE 3.6: Brief description of the Tables under Business Segments & Products database
Tables Location of Plants Contents Prowess aims to capture the plant-wise data on products produced, capacity, production and sales. However, this information is sketchy. In this Table we capture the nancial indicators in respect of each of the individual segments. This data is sourced from disclosures that registered companies are required to make under Section 3(i),(ii) and 4(D) of Part II of Section IV of the Companies Act. It includes product-by-product details of capacity, production, purchases, sales, stocks etc. No. of Fields 13
Business Segment-wise Information Products Produced / Traded
31 24
(Continued. . . )
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TABLE 3.6: Brief description of the Tables under Business Segments & Products database
Tables Raw Materials Consumed Contents This data is also sourced from disclosures under Section 3(i),(ii) and 4(D) of Part II of Section IV of the Companies Act. It includes quantitative details of consumption of each raw material. This information is available for only 21 industries. It details the quantities of consumption of various sources of energy. Companies of 21 industries are required to disclose details of consumption of different sources of energy for the different products produced. Such data are presented in this Table. No. of Fields 11
69
Energy Consumption Product-wise Energy Consumption
10 9
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3.2.8 Introducing the CapEx and M&A databases

CMIE has created and it maintains a separate database on investment projects on hand in the country. This is the CapEx database. It is a database of all new investment projects that create new productive capacities in mining, manufacturing, utilities or services. CMIE identies new capex plans (projects) of all kinds of entities including Prowess companies, other companies, governments or other entities. Having identied them, each of these projects are then monitored through their completion. The Prowess database includes those projects that are under implementation by the Prowess companies. So, the CapEx portion of Prowess is a subset of the CapEx database. This is true of the Mergers & Acquisitions part of Prowess as well it is a subset of the larger Mergers & Acquisitions database built by CMIE. The CapEx database in Prowess consists of three Tables. One captures all the information of the project except the location and the products to be produced. These two are captured separately because there are a variable number of locations and products of a project. It is therefore efcient to keep these two in separate Tables. The CapEx database includes the name of the project, its cost, status of implementation and expected date of completion; the products for which the capacities are being built, the installed capacity of the new facilities and the location where these plants are proposed to be set up. The Mergers & Acquisitions database includes the names of the parties involved, the merger swap ratio, names of the assets being acquired and the cost of the acquisition wherever available. There is no standard source from which the CapEx and M&A database are taken. CMIE analysts scan a large number of sources including Annual Reports, interim nancial statements, disclosures to the Exchanges, media reports, information available from the regulators, and phone calls to the companies to put together this database.
TABLE 3.7: Brief description of the Tables under Capex / M & A database
Tables Capital Expenditure Projects Contents Here we capture information on the various capital expenditure projects currently under consideration or implementation by the company. A capital expenditure project could be in multiple locations. Here we capture the various locations of the projects. A capital expenditure project could entail the production of multiple products. Here we capture the various products proposed to be produced by the project. Merges & Acquisition deals entered into by Prowess companies Individual events of an acquisition or a merger such as dates of open offer or court judgements are captured in this Table. No. of Fields 18
Project Locations Project Products
4 13
Merger and Acquisition Events of Merger and Acquisitions
42 13
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3.3 What is Normalisation?

Normalisation is the process of capturing heterogeneous information into a standardised format. Standardisation formats applies to nomenclature, units of measurement, classication, granularity of detail and denition of data items. There is a great deal of heterogenity in disclosures in respect of these attributes. The normalisation process overcomes the limitations particularly in inter-company and temporal comparisons caused by such heterogenity. The forms that we ll to obtain admission into an educational institute, or to open a bank account, or to open an account with Amazon are all standardised forms. Such forms are created by the service provider and lled in by the service seeker as per instructions given by the former. The instructions include the manner in which we enter our names, the units in which we specify our income and the level of detail that is required. Forms often clarify the meaning of each information sought. The Prowess database is created differently. Companies do not ll in forms created by CMIE. The Annual Report of the companies is the most important source of data in Prowess. Companies prepare Annual Reports for their shareholders. While there are guidelines to prepare an Annual Report, companies have substantial freedom in deciding the presentation format, the emphasis and the degree of detail that it wishes to share. Often the disclosures are far beyond what is statutorily required. The Annual Report is presented in a manner the Directors feel best reects the performance of the company during a period and its nancial position at the end of the period. These presentations vary substantially across companies and over time. Nomenclature for the same items differ, units of measurement differs and level of details differ. Heterogenous presentation of information is not limited to only Annual Reports. It is equally likely in interim nancial statements or other kinds of information. Building a database of such heterogenous data can mean two things. One, we can build a database of all the documents that contain the information. This would be, for example, a database of the electronic copies of all the Annual Reports and other documents of all companies. However, such a database of documents has limitations. It is not straightforward to add all the sales of all companies from such a database. It would similarly not be straightforward to do a search based on the values of certain attributes in such a database. To harness the underlying informaiton contained in the documents, we need to build a database of the values in the documents. This second kind of database would compile all the relevant information available in the documents into a standardised format. Such a database is created to enhance the utility of the information that resides in the documents. However, in doing so, we lose inevitably some of the delity of the informaiton contained in the original document. In the simplest case, a line item of the document is mapped to a different but similar meaning line item in the standardised document. The original line item is mapped to, not re-produced, in the standardised database format. The challenge then is to retain as much of the original information as possible and yet bring in exibility to enhance the utility of the information. One way of doing this is to increase the number of entries in the standardised format to incorporate as much of the heterogenity in disclosures as possible. However, beyond a point, an increase in the number of entries in the standardised format can increase confusion and reduce the utility of the database or increase the complexity in using the database. The wizardry in building a standardised format is in appropriately balancing the tradeoff between delity and utility. The creation of such a standardised format is the rst and most important step in normalisation. The next step in normalisation is the mapping of the entries in the original document to the entries in the standardised format. This is not a straightforward task because disclosures vary across sources and over time. The mapping is therefore the task of a professional ana-
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72 lyst who is trained to understand the full disclosures in a document and then comprehensively map this pieceby-piece into the standardised format. Normalisation at CMIE never implies imposing a value judgement on the information in the original source.
Contents per Company We never disregard any piece of information in the original document. Normalisation essentially means mapping the available information to the standardised format.
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3.3.1 The ve essentials of normalisation

There are ve essential attributes of normalisation. These govern the method by which the original data is transformed into the standardised, normalised format. 1. Nomenclature. The Prowess database deals with companies, products, locations, data elds, etc. Each of these has a name and often a set of names. There are multiple ways in which we address a company, a product, locations or data elds. To ensure that we know what we mean when we use a name, it is important to associate all possible names with their appropriate meaning, in this case with the appropriate entity. The Prowess database ensures this. For example, it associates Gujarat Ambuja Ltd. and Ambuja Cements Ltd. to the same company and methanol and methyl alcohol to the same product and so on. It also ensures that one name does not stand for multiple entities. It ensures that Videocon does not sometimes mean Videocon Industries and sometimes Videocon International. In general, the normalisation of nomenclature ensures that all names are uniquely mapped to entities and entities can be mapped to multiple names. 2. Units of measurement. The unit of measurement for each data item is standardised in the Prowess database. All nancial data elds for example, are capture in Rs.lakh. They are usually displayed in crore, but they are captured in lakh independent of the units in which the original source displays it. This normalisation is very useful (and also tedious and sometimes impossible) in the case of physical units of production, purchases, sales or inventories. Prowess endeavours to bring in as much uniformity in the units of measurement of individual data items. 3. Granularity. Different companies reveal different details of their companies. This is understandable and is also appreciated as different items are important to different companies. This great variation is one of the strengths of the disclosures by companies. The normalisation process aims to maximise the granularity of data captured. The idea is to capture as much of the micro-details provided by companies. The emphasis in the data capture is on the micro-details and not on the broad accounting heads. The broad accounting heads are mostly derived by using the constituents as is dened by the classication system, which is described separately. Granularity also deals with different levels of details provided by companies. The standardised format ensures that data can be captured even with variations in the levels of details provided by companies. The standardised format has layers of granularity and aggregation to overcome the problem of different levels of granularity in the disclosure of information by companies. 4. Classication. Is ammonium chloride a fertiliser or is it an inorganic chemical? Is income from sale of scrap a part of main income or other income? Is interest accrued and due a current liability or is it a borrowing? There are many such questions where the precise classication is contextual or even subjective. Often, there are no xed rules or generally accepted norms to decide amongst multiple options. The normalisation process standardises this classication. It decides what the various heads and sub-heads would be and what would be contained in each of these. This is, perhaps, the most important part of the normalisation process. The standardisation of classication of individual item heads into sub-heads and higher sub-heads ensures that the information across companies be-
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74 comes comparable. The classication of ammonium chloride or sale of scrap or interest accrued and due and many such cases is now not matter of subjective judgement, but is xed by the normalisation process. This ensures a consistent understanding of the meaning of the various accounting heads and also makes inter-company and inter-temporal comparisons meaningful. CMIE does not claim that the standardised classication is superior compared to the classication adopted by the companies or by any other agency. The attempt is not to claim superiority but to be consistent in the building of a database. 5. Denition.
Contents per Company The classication system bestows a certain denition on the broad accounting heads in CMIEs standardised system. However, meanings of the micro-details need to be explained. The normalisation process does this. It explains every data eld in detail so that the information in the original source is mapped to the standardised format developed by CMIE appropriately. Analysts are required to understand the denitions in CMIEs standardised formats and understand the disclosures available in the original source and then map these two as closely as possible and as comprehensively as possible to ensure that we have a normalised database with the highest possible delity.
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3.3.2 Normalisation of the Identity & Background database

The Identity database involves normalisation of nomenclature and of classication. Names of companies are normalised to introduce a degree of predictability in the use of abbreviations. For example, Limited is always abbreviated to Ltd.. In general, the Prowess database retains the ofcial name of the company as is printed by the company in its Annual Report. However, there are small deviations. These deviations were created to introduce some systematic reduction in the length of the name of the companies. In the past, companies had exceptionally long names. Apparently, there was a propensity to announce the company in a rather elaborate way. For example, Rao Saheb Rekhchand Mohota Spinning and Weaving Mills Ltd. (incorporated in 1946) or Madurai Vetrilai Pakku Beedi Cigarette Varthaga Sangathargal Stores Ltd. (1945). Industries such as textiles, sugar, nance and investments also had long names to describe their activities. This led to the creation of abbreviations. And, CMIE standardised these. In recent times, companies have started shortening their names and using popular acronyms as their ofcial names. Thus, Tata Engineering and Locomotive Company Ltd. has become Tata Motors Ltd and Associated Cement Companies Ltd. has now become ACC Ltd. CMIE has standardised the way in which acronyms are entered. We always add a space between alphabets in an acronym, we do not insert dots. Classication of companies by industry or ownership is a useful feature of Prowess. Companies are also classied by age and size. Companies do not classify themselves in any systematic manner. This work is done by CMIE. CMIE undertakes the task of creating a methodology and a process to classify each company in the database by the four types of classication industry, ownership, age and size. The industry classication is done at two levels. First, a company is classied as belonging to an industry depending on the contribution of the various products and services to its total business. This can lead to a company being classied as belonging to a very niche industry in which (possibly) it may have no peers. The second level industry classication is done at a broader level. This is called the industry-group classication. The organisation of industries at both levels is developed by CMIE. Similarly, the organisation of ownership groups is developed by CMIE. The age classication is based on year of incorporation and the size classication is based on a combination of sales and assets. Each of these are developed by CMIE. Companies are uniquely classied into each of the classication systems. Table 3.8 Abbreviations used in Prowess
Words and Company Companies Co-operative Corporation Development Engineering Ginning Industrial Industries Investment Limited Manufacturers Manufacturing Pressing Sahakari Sakhar Karkhana Spinning Trading Weaving Conventions in Prowess & Co. Cos. Co-op. Corpn. Devp. Engg. Gng. Indl. Inds. Invst. Ltd. Mfrs. Mfg. Prsg. S.S.K. Spg. Trdg. Wvg.
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3.3.3 Normalisation of the Ownership & Governance database

The scope of normalisation is limited in the governance database of Prowess. This is because a large part of this database is available in standardised formats from the original sources. Names of directors is taken as they are given in the Annual Report of the company as of the date of the Annual Report. Earlier versions of Prowess provided the latest composition of the Board of Directors. In this version, we updated the changes in the Board as and when they happened. This practice was stopped and now Prowess provides a time-series of the composition of the Board of Directors as seen in the Annual Reports. In building a time-series we face a nomenclature problem. Often, the same person on the Board of Directors is spelt differently over time. This makes comparison of the composition of the Board over time difcult. CMIE makes efforts to clean this database to the extent possible. This involves making some assumptions. While we do make small assumptions, we refrain from straying too far from the original source. Clause 49 of the Listing Agreement requires that all listed companies ensure that half the Board of Directors consists of non-executive directors. Further, if the Chairperson is an executive director, then, half the Board of Directors should comprise of independent directors and if the Chairperson is a non-executive director, then at least one-third of the directors need to be independent. Companies however, do not systematically make this classication of executive/non-executive and independent directors clear in their Annual Reports. We make efforts to systematically classify the directors into the two categories executive and non-executive and, independent and non-independent. Ownership of equity is a major part of this database. The pattern of equity ownership is provided by the Exchanges in a standardised format. The categories of owners is well dened and therefore the information is comparable across companies. Further, this format has remained reasonably stable since 1990 and is therefore comparable over time. We therefore nd no need to normalise this data. The ownership of equity by stake holders with an ownership of more than one per cent of the total equity capital suffers from nomenclature problems. The same entity is spelt differently over time and this causes problems in comparison of the information over time. CMIE makes efforts to clean this database to the extent possible. This again involves making some assumptions. While we do make some, we refrain from straying too far from the original source.
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3.3.4 Normalisation of the Financial Statements database

Financial statements published by companies in their Annual Reports are subjected to maximum normalisation in the Prowess database. These statements show the greatest heterogenity in disclosures across companies and over time, and therefore they demand the greatest effort at normalisation. Financial statements show heterogenity in terms of: Non-standard nomenclature. What one company calls as Sales another calls Income; what some call Salaries and Wages others call Compensation to Employees and Gross xed assets is alternately called Gross block. Non-standard unit of measurement. Companies are free to present information in rupees or in any multiple thereof such as thousand rupees, lakh, million or crore rupees. Non-standard granularity. While some companies provide both interest earned and interest paid, others only provide net interest payments. Non-standard classication. While some companies classify dividends earned as other income others do not. Non-standard denition. Organisations involved in stipulating what should be included in an Annual Report provide guidelines on how nancial transactions should be treated. However, the nal presentation in the Annual Report is left to the company. As a result, there is no standard denition prescribed by any authority for the various heads displayed in a companys Annual Report. Many items are understood contextually. For example, miscellaneous expenditure is understood contextually depending upon the expenditure items that are mentioned explicitly elsewhere. The normalisation process overcomes many of the problems posed by such heterogenity by creating a standardised format with the following attributes: High granularity. The Prowess database has attempted to capture as much of detail as is possible. This has exploded the number of line items. There are 79 dataelds under income, 231 under expenses, 104 detailing prots and its appropriation, 238 under liabilities and 360 under assets. This adds up to 1,012 dataelds. If we add to this contingent liabilities, cash ow, forex transactions, disclosures under the various Accounting Standards of the ICAI, requirements as per RBI guidelines, etc. then the total dataelds adds up to 2,423. The average number of dataelds lled for a non-nancial services company that is a part of the Nifty index is xx per cent of the total. The average for a nancial services company of the Nifty is higher at xx per cent. The high degree of granularity leaves a lot of blank dataelds in the data capture of any one company because they may not be relevant to the specic company. But, the granularity increases the probability of capturing a lot of the details as closely as provided by the companies. Layered classication. The large number of dataelds resulting from high granularity can cause confusion if these are not organised into some logical structure. The broad structure of nancial statements provides the starting point of such a structure. To this we add layers of detail, or we may call this levels of granularity. Thus, for example, we begin with a broad heading called Total Income and then add levels of detail under this such as Sales, Income from Financial services, Other Income and Prior period and Extra-ordinary Income. Within each of these are layers of further details and so on, till we reach the highest level of granularity possible.
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78 These levels of granularities help in overcoming heterogenity in the levels of granularity in the disclosures by companies. A greater utility of this approach of levels of granularity is that it standardises the classication of dataelds. As a result, for example, interest earned is always considered as income from nancial services provided and is not considered as the ubiquitous but undened other income. Mapping guidelines (Denitions). Each dataeld of the standardised format is dened by CMIE to enable the mapping of the information available in the Annual Reports into the standardised format. To a great extent, the
Contents per Company denitions are evident in the classication explained above. But, there is a lot to be said even after that. These denitions draw upon our experience in dealing with the heterogenity of disclosures in Annual Report. These denitions do not explain accounting concepts. They assume that basic accounting principles are understood. So, they concentrate on dening the mapping of the information from the Annual Reports to the standardised format. The structured format, the layered classications and the denitions collectively ensure that the data elds are exhaustive and the atomic data elds are mutually exclusive except in cases where more than one classication is useful.
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3.3.5 Normalisation of the Share Prices & Capital History database

The share prices data and its associated data such as the volume of transactions and business pertaining to individual stocks on the exchanges is sourced from the two major stock exchanges the Bombay Stock Exchange and the National Stock Exchange. The stock exchanges provide a data feed that is highly standardised and therefore there is no need to normalise this information. The Exchanges also provide information on bulk and block deals, announcements by the companies, etc. Much of this is taken as is provided by the Exchanges and is fed into the Prowess database directly. Some of the information provided by the companies in the announcements is processed for the Capital History database. The Capital History database has no specic source. It is created out of data available from all kinds of sources. Listed companies are required to inform the stock exchanges of any addition or deletion of its issued equity shares. Stock exchanges in turn make a public announcement of these additions or deletion of shares. CMIE captures this information into the database and with this, it updates the outstanding shares of a company. Companies announce the outstanding shares in the Annual Reports and listed companies announce the outstanding share in their equity ownership disclosures every quarter. These are used to cross-check the daily monitoring that populates the Capital History database.
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3.3.6 Normalisation of the Business Segments & Products database

Disclosure made by companies in their Annual Reports as required under Sec 3(i),(ii) and 4(D) of Part II of section IV of the Companies Act is a valuable source of data to understand the composition of the business and also the sources of growth. This data as available in the Annual Reports suffers from the following problems that limit its use: Nomenclature. The problem of nomenclature is two-fold here. First, one term can carry more than one meaning. For example, crude oil could mean crude petroleum oil or crude vegetable oil, depending upon the nature of the company. The second problem is that the same product could be addressed by more than one different names. For example, methanol and methyl alcohol are the same product with two different names. Units of measurement. There are vast differences in the units of measurement. Values could be in rupees or multiples such as thousands, lakhs, millions, crores, etc. Quantities could be in different multiples similarly. We may have tonnes of cement, or thousand tonnes of cement, lakh tonnes, and so on. Further, cement could also be in bags. This gets worse in some products such as in beer whose production could be expressed in litres, bottles or crates. We overcome these problems with the help of two kinds of standardisations. Product coding system. CMIE has developed a system of classifying products and services. This system is ambitious in trying to be quite comprehensive across products of all kinds agriculture, mining, manufacturing, utilities and services of all kinds. CMIEs products and services coding system is highly granular. This ensures capture of a large number of products and services. It has a layered structure to enable entries of different levels of granularity. For example, it is possible to make an entry at a broad level such as for fertilisers, or for a little more specic product category such as nitrogeneous fertilisers or a very specic product such as urea. In the above example, urea is a nitrogeneous fertiliser, which is a fertiliser. The layered structure of the product coding system contains this knowledge of the classication of products. All product names seen in the disclosures by companies are mapped to this product coding system. A product code is assigned to each product or service. This ensures that every product name has a specic meaning as is assigned by the product coding system. Standardisation of units. CMIE has decided the most preferred unit of measurement of all values. If the company expresses values in units that are different from these then CMIE converts them into the preferred units if such a conversion is possible. For example, in the case of cement, the preferred unit of measurement of production is in thousand tonnes. If a company provides data in terms of cement bags then these are converted into tonnes using the standard conversion of 50 kgs per cement bag. Such conversions are industry specic. In spite of CMIEs efforts, Prowess does contain some heterogeneity in units of measurement of quantitative data because it is not possible to convert all data into standardised units.
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3.3.7 Normalisation and its discontents

Many analysts are instantly repulsed by their initial encounter with the data in Prowess. The topline data often does not match the numbers put out by the companies. This makes them understandably suspicious of the quality of the data in Prowess. CMIE, however, believes that the numbers it puts out in Prowess are reliable and in fact in many ways more useful than the numbers given by the companies in their statements. Topline numbers in Prowess, such as total income or total expenses or total borrowings in Prowess ofen tend vary a signicantly compared to the numbers published by the companies in their statements. Interestingly, the smaller details do not differ as much although even they do sometimes. What explains this lower differences at the level of the smaller numbers and greater differences at the level of the larger numbers. It is the classication used by CMIE. CMIE does capture the information correctly from the original source. For example, it may correctly capture the value of sale from scrap from the Annual Report. But, the company may have classied this as other income and CMIE classies this always under sales. As a result, while CMIEs entries on sale of scrap will match, those on sales and other income will not. Like there are differences in the topline values, there are also differences that arise from the constituents of the uniquitous other entries. Other income, Miscellaneous expenses, Other borrowings, etc are contextual entries in Annual Reports. CMIEs normalisation process posts the constituents of these into appropriate individual heads. This almost always reduces the amount available in the other entries in Prowess compared to the original source. CMIEs normalisation process minimises the amounts classied under the other entries because of the principle of maximising granularity. Differences arise essentially because of the standardised classication system followed by CMIE. Differences can also arise because of CMIEs approach of maximising capture of information through greater granularity. Typically, this leads to a mis-understanding of the following kind. The company may present its nancial statements with net sales and may provide the value of indirect taxes in the notes to accounts or footnotes. CMIE adds this to the sales and derives a gross sales gure with a corresponding entry on the expenses side. This inates the income and expenses. But, this is done so as to draw in as much of information as possible without materially changing the nancial statements.
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3.4 CMIE classications of companies

CMIE classies companies in the Prowess database in four-and-half ways. Each company is classied by its main economic activity. This is its industry classication. Then, and this is the half, it is also classied by industry groups. The second is derived from the rst, and it is a useful addition. The industry classication of companies is facilitated to great extent by some excellent disclosure requirements of companies in India. Section 3(i), (ii) and 4(D) of Part II of Section VI of the Companies Act, 1956 mandates that all companies disclose, in its Annual Reports, quantitative details of all products purchased, produced or traded by the company. This is the most important, but not the only source of information used by CMIE to classify a company by its main economic activity. CMIE has developed a products and services classication system to map the activities of companies to a classication structure. The products segment of this classication is derived from the International Trade Classication. The services segment is patched from other sources. Each product produced or traded by a company and each service rendered is mapped to this classication. A company is classied as belonging to a particular industry, if the industry accounts for more than half the sales of the company. For this purpose an industry is any entry in the products and services classication. The industry group classication is a set of indsutry groups derived from the above based on the concentration of companies around a cluster of industries. CMIE also classies companies into ownership groups, size groups and age groups. The classication structure for the ownership group is totally indigenous. There is little by way of precedent. Thus, CMIE has evolved its own structure of classication of ownership groups and business houses. Listed companies are required to disclose the structure of ownership of their equity capital. CMIE uses this and other sources of information to classify the company into ownership groups.
CMIE divides companies into ten deciles by size with roughly equal number of companies in each decile. A companys size is dened by its sales and assets in the last three years. The size-wise distribution of companies is based on the distribution of companies by size. This is therefore a relative classication. A company belongs to a size group depending upon its place in the overall distribution of the size of other companies. The classication system for age is very different from the other three classications. This one creates time slots based on the economic policy environment in India. For example, there is a pre-Independence era and there is a post liberalisation era. Companies are then slotted into these eras based on the year in which they were incorporated. The year of incorporation is used as an indicator of the age of the company. An important characteristic of all the classications made by CMIE is that all of them are based on elements that are mutually exclusive and collectively exhaustive. Further, it is ensured that all companies in the Prowess database are uniquely associated with exactly one entry in the classication system. The four-and-half classication of companies described briey here are not necessarily the only classications that can be made. There are many more. The classications made by CMIE are the most commonly used. Note that there are no ofcial classication of companies. The classication described here are constructs of CMIE. There is one classication that has its appeal but, is impractical to implement. This is the classication of companies by region for example by State. A plant clearly has a geographical mapping. But, the company that owns the plant may not. A company may have many plants, ofces, laboratories, etc strewn all over the country or even the globe. It may have a registered ofce in one part of the country but everything else including a head ofce in another part of the country. Given this spread of the activities of a company, we have not tried to classify companies by their geography.
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Chapter 4
Indicators
Prowess
Table of Contents
Contents
Number of elds in Prowess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Identity & Background The Company Identity database Tables . Identity Information of All Companies . Identity Information of Listed Companies Company Addresses . . . . . . . . . . . Company Alternate Names . . . . . . . Company Background . . . . . . . . . . 1 3 4 5 6 7 8 9 11 12 14 15 16 17 23 24 25 26 27 28 29 30 31 34 36 40 41
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2 Ownership & Governance The Corporate Governance database Tables Board of Directors . . . . . . . . . . . . . Composition of Committee of the Board . Board Meetings . . . . . . . . . . . . . . Equity Ownership Pattern . . . . . . . . . Equity Ownership of Major Investor . . . Subsidiaries . . . . . . . . . . . . . . . . Auditors . . . . . . . . . . . . . . . . . . Related Party Transactions . . . . . . . . Bankers . . . . . . . . . . . . . . . . . . Bulk and Block Deals Executed on BSE . Bulk and Block Deals Executed on NSE . Insider Trading . . . . . . . . . . . . . .
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3 Financial Statements The Financial Statements Tables . . . . . . . Annual nancial statement: Income . . . . . Annual nancial statement: Change in Stocks Annual nancial statement: Expenses . . . .
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Indicators
August 2010
ii
Annual nancial statement: Derived Expenses Indicators . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Expenses Indicators: Compensation to Employees . . . . Annual nancial statement: Derived Expenses Indicators: Contribution to Exchequer . . . . . Annual nancial statement: Distribution of Costs: Non-nance companies . . . . . . . . . . . Annual nancial statement: Distribution of Costs: Finance companies . . . . . . . . . . . . . Annual nancial statement: Operating Costs as per cent of Sales . . . . . . . . . . . . . . . . Annual nancial statement: Operating Costs as per cent of Income . . . . . . . . . . . . . . . Annual nancial statement: Import Intensity of Raw Materials . . . . . . . . . . . . . . . . . Annual nancial statement: Prots & Its Appropriation . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Measures of Prots . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Protability Ratios . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators: Shareholders Funds . . . . . . . . Annual nancial statement: Derived Liabilities Indicators: Borrowings . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators: Current Liabilities & Provisions . . Annual nancial statement: Contingent Liabilities . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Contingent Liabilities Indicators . . . . . . . . . . . . . Annual nancial statement: Liquidity, Working Cycle & Turnover Ratios . . . . . . . . . . . Annual nancial statement: Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Assets Indicators . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Assets Indicators: Fixed Assets . . . . . . . . . . . . . . Annual nancial statement: Derived Assets Indicators: Investments . . . . . . . . . . . . . . Annual nancial statement: Derived Assets Indicators: Current Assets & Loans and Advances Annual nancial statement: Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Cash Flow Indicators . . . . . . . . . . . . . . . . . . . Annual nancial statement: Sources & Uses of Funds . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Structure of Funds Used . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Sources of Growth in Income . . . . . . . . . . . . . . . . . . . Annual nancial statement: Sources of Growth in Prots: Non-nance companies . . . . . . . Annual nancial statement: Sources of Growth in Prots: Finance companies . . . . . . . . . Annual nancial statement: Foreign Exchange Transactions . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Foreign Exchange Transactions Indicators . . . . . . . . Annual nancial statement: Miscellaneous Disclosures . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Statutory Disclosures by Banks . . . . . . . . . . . . . . . . . . Annual nancial statement: Banking Disclosures Based on Basel II (Pillar 3) Norms . . . . . Annual nancial statement: Capital Requirement for Risk Areas . . . . . . . . . . . . . . . . Annual nancial statement: Disclosures by Housing Finance and NBFCs . . . . . . . . . . . Annual nancial statement: Banking Maturity Pattern . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Share Prices Ratios & Misc. Indicators . . . . . . . . . . . . . . Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maturity of Deposits & Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Table of Contents
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August 2010
Indicators
Table of Contents
Interim Financial Statements . . . . . . . . . . . . . . . . . Notes to Accounts of Interim Financial statements . . . . . . Credit Ratings . . . . . . . . . . . . . . . . . . . . . . . . . Effective Date for Financial Statements of Merged Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii
204 208 209 210 211 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247
4 Share Prices & Capital History Introducing the Share Prices & Capital History database . . . . BSE Stocks Trading Data . . . . . . . . . . . . . . . . . . . . NSE Stocks Trading Data . . . . . . . . . . . . . . . . . . . . Share Prices Adjustment Factors . . . . . . . . . . . . . . . . Outstanding Shares . . . . . . . . . . . . . . . . . . . . . . . EPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Book Value . . . . . . . . . . . . . . . . . . . . . . . . . . . Dividend Declarations . . . . . . . . . . . . . . . . . . . . . . BSE Options Trading Data . . . . . . . . . . . . . . . . . . . NSE Options Trading Data . . . . . . . . . . . . . . . . . . . BSE Futures Trading Data . . . . . . . . . . . . . . . . . . . . NSE Futures Trading Data . . . . . . . . . . . . . . . . . . . . NSE Debt Trading Data . . . . . . . . . . . . . . . . . . . . . Announcements Made to Stock Exchanges and News By CMIE Forthcoming Capital Issues . . . . . . . . . . . . . . . . . . . ECB Approvals By RBI . . . . . . . . . . . . . . . . . . . . . Changes In Outstanding Equity Capital . . . . . . . . . . . . . Conversion Stages of Securities Issued . . . . . . . . . . . . . Investors In Capital Issues . . . . . . . . . . . . . . . . . . . . Identity Information on Indices . . . . . . . . . . . . . . . . . Index Constituents . . . . . . . . . . . . . . . . . . . . . . . . Changes In Index Constituents . . . . . . . . . . . . . . . . . Index Numbers . . . . . . . . . . . . . . . . . . . . . . . . . Companys Listing on Stock Exchanges . . . . . . . . . . . . . Index Mapping for Companies . . . . . . . . . . . . . . . . . BSE & NSE Trading Dates . . . . . . . . . . . . . . . . . . . 5 Business Segments & Products Tables of Business Segments and Products database Location of Plants . . . . . . . . . . . . . . . . . . Business Segment-wise Information . . . . . . . . . Products Produced / Traded . . . . . . . . . . . . . Raw Materials Consumed . . . . . . . . . . . . . . Energy Consumption . . . . . . . . . . . . . . . . Product-wise Energy Consumption . . . . . . . . . 6 Capex / M & A
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Indicators
August 2010
iv
The CapEx and M&A Tables in the database Capital Expenditure Projects . . . . . . . . Project Locations . . . . . . . . . . . . . . Project Products . . . . . . . . . . . . . . . Merger and Acquisition . . . . . . . . . . . Events of Merger and Acquisitions . . . . . 7 Masters information Masters information . . . . . . . . . . CMIE Industry Classication Master . Industry Aliases . . . . . . . . . . . . CMIE Ownership Classicaiton Master CMIE District Master . . . . . . . . . CMIE Company Sets Master . . . . . NIC Master . . . . . . . . . . . . . . 8 Functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 249 250 251 252 254 255 256 257 258 259 260 261 262 263
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N UMBER
OF FIELDS IN
P ROWESS
Table Name Derived Liabilities Indicators: Current Liabilities & Provisions Liquidity, Working Cycle & Turnover Ratios Assets Derived Assets Indicators Derived Assets Indicators: Fixed Assets Derived Assets Indicators: Investments Derived Assets Indicators: Current Assets & Loans & Advances Sources & Uses of Funds Sources of Growth in Income Sources of Growth in Prots: Non-nance companies Sources of Growth in Prots: Finance companies Structure of Funds Used Contingent Liabilities Derived Contingent Liabilities Indicators Cash Flow Derived Cash Flow Indicators Foreign Exchange Transactions Derived Foreign Exchange Transactions Indicators Miscellaneous Disclosures Statutory Disclosures by Banks Banking Disclosures Based on Basel II (Pillar 3) Norms Capital Requirement for Risk Areas Disclosures by Housing Finance & NBFCs Banking Maturity Pattern Share Prices Ratios & Misc. Indicators Investments Maturity of Deposits & Advances Interim Financial Statements Notes to Accounts of Interim Financial statements Credit Ratings Effective Date for Financial Statements of Merged Companies Share Prices & Capital History BSE Stocks Trading Data NSE Stocks Trading Data Share Prices Adjustment Factors Outst&ing Shares EPS Book Value Dividend Declarations Nos. 2 36 360 1 25 10 2 62 22 23 23 51 45 1 59 70 26 3 104 159 202 1 103 78 12 14 10 152 5 9 4 312 14 14 6 6 7 16 7 Table Name Nos. BSE Options Trading Data 22 NSE Options Trading Data 22 BSE Futures Trading Data 21 NSE Futures Trading Data 21 NSE Debt Trading Data 12 Announcements Made to Stock Exchanges & News By CMIE 9 Forthcoming Capital Issues 23 ECB Approvals By RBI 10 Changes In Outst&ing Equity Capital 34 Conversion Stages of Securities Issued 11 Investors In Capital Issues 18 Identity Information on Indices 5 Index Constituents 9 Changes In Index Constituents 4 Index Numbers 14 Companys Listing on Stock Exchanges 3 Index Mapping for Companies 2 BSE & NSE Trading Dates 2 Business Segments & Products 98 Location of Plants 13 Business Segment-wise Information 31 Products Produced / Traded 24 Raw Materials Consumed 11 Energy Consumption 10 Product-wise Energy Consumption 9 Capex / M & A 90 Capital Expenditure Projects 18 Project Locations 4 Project Products 13 Merger & Acquisition 42 Events of Merger & Acquisitions 13 Masters & Updates information 21 CMIE Industry Classication Master 3 Industry Aliases 2 CMIE Ownership Classicaiton Master 2 CMIE District Master 4 CMIE Company Sets Master 6 NIC Master 4
Table Name Nos. Identity & Background 56 Identity Information of All Companies 18 Identity Information of Listed Companies 16 Company Addresses 16 Company Alternate Names 3 Company Background 3 Ownership & Governance 272 Board of Directors 17 Composition of Committee of the Board 6 Board Meetings 6 Equity Ownership Pattern 180 Equity Ownership of Major Investor 8 Subsidiaries 5 Auditors 5 Related Party Transactions 8 Bankers 4 Bulk & Block Deals Executed on BSE 9 Bulk & Block Deals Executed on NSE 9 Insider Trading 15 Financial Statements 2617 Annual Financial Statements 2423 Income 79 Change in Stocks 21 Expenses 231 Derived Expenses Indicators 3 Derived Expenses Indicators: Compensation to Employees 11 Derived Expenses Indicators: Contribution to Exchequer 8 Distribution of Costs: Non-nance companies 32 Distribution of Costs: Finance companies 38 Operating Costs as per cent of Sales 28 Operating Costs as per cent of Income 30 Import Intensity of Raw Materials 9 Prots & Its Appropriation 104 Derived Measures of Prots 23 Protability Ratios 49 Liabilities 238 Derived Liabilities Indicators 21 Derived Liabilities Indicators: Shareholders Funds 15 Derived Liabilities Indicators: Borrowings 3
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Chapter 1
Identity & Background

Contents
The Company Identity database Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Identity Information of All Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Identity Information of Listed Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Company Addresses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Company Alternate Names . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Company Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 7 8 9
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August 2010
The Company Identity database Tables

In this section of the database we establish the identity of each of the entities in Prowess. on the BSE codes, demat codes, short names, etc. It also contains the alpha and beta A companys identity is best established by its name. All registered companies are re- measures of the returns on the share prices of companies. All the information in this quired to have unique names. These unique names are the most intuitive way to identify Table is as of the latest status. There is no time-dimestion. a business entity. Prowess addresses each company by a unique name. Every company has a unique registered ofce. But, some companies have a (effectively But, Prowess is more than a database of only registered companies. It includes many more important) head ofce elsewhere. For example, the registered ofce of Axis Bank other kinds of business entities. We therefore classify business entities by type, such as, is in Vadodara, but its Head Ofce in in Mumbai. Large companies have important regional ofces. The Prowess database captures several important addresses of compaa company, a co-operative, a statutory body, etc. nies, their telephone and fax numbers and the website url. Each address is a separate Every entity in Prowess is identied by a unique ofcial name in the database. The record in the Table: Company Addresses. However, Prowess is no substitute for a ofcial name is spelt as per a methodology laid down by CMIE. Further, every business telephone directory. It is not designed to be a mass mailer database, although it is ofentity is identied by a unique code called the Prowess Company Code. This eld ten used successfully like one. There is no time-dimension there is no record of the is in all Tables of the database. The Prowess Company Code links the information changes in the addresses of companies. relating to a company in the various Tables in the database. Often, a company is better recognised by its popular name and not by its unique ofcial The Table: Identity Information of All Companies contains the ofcial name of the name. Thus, the company identity part of the database contains several popular alternate company, its short name and its various classications. These classication are based names of companies linked to the unique Prowess Company Code. These are stored on entity typle, industry tyle, ownership type, age-group and size-group. These classi- in the Table Company Alternate Names. There is nothing ofcial about the various cations are based on methodologies developed by CMIE. All the information in this names in this Table. The names include old names (after a company changes its name), Table is as of the latest status. There is no time-dimension in this data. acronyms or popular shortforms. The ofcial ticker names and codes are stored in the Table Identity Information on Listed Companies. Some indentity related information is applicable to only listed companies. Listed companies account for only about a quarter of the entire database. As a result, for the sake Prowess also contains brief background note on the company. Such a note is available of efciency, identity related information that is specic to listed companies is captured for the larger companies. There is brief background note and a slightly longer backin a separate Table: Identity Information on Listed Companies. This contains data ground note. There is only one of each. These are stored in Company Background.
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I DENTITY I NFORMATION
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
OF
A LL C OMPANIES
Fields & formula = co code = company name = short name = cin code = isin code equity = state code = registration no = entity type code = owner code = co industry type = co industry code = co industry gp code = co nic code = incorporation year = age code = decile size = registrar name
Indicator Prowess company code Name Short name MCAs CIN code ISIN code State code ROC registration number Entity type Ownership code Industry type Main activity code Industry code NIC code Incorporation year Age code by year of incorporation Size code by deciles Registrars name
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6
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Indicator Prowess company code NSE code BSE demat code BSE code BSE short name BSE group First trading date on NSE Date of suspension on NSE Date of end of suspension on NSE Delisting date on NSE First trading date on BSE Date of suspension on BSE Date of end of suspension on BSE Delisting date on BSE Measurement of Alpha Measurement of Beta Fields & formula = cobkstk cocode = nse code = bse demat code = bse code = bse alias = bse listing ag = nse rst traded date = nse suspended from date = nse suspended to date = nse delist date = bse rst traded date = bse suspended from date = bse suspended to date = bse delist date = co alpha = co beta
OF
L ISTED C OMPANIES
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C OMPANY A DDRESSES
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Indicator Prowess company code Address type Address part 1 Address part 2 Address part 3 City State Pincode Email ID Website address ISD code for telephone number STD code for telephone number Telephone number ISD code for Fax number STD code for Fax number Fax number Fields & formula = coaddr cocode = coaddr address type = address 1 = address 2 = address 3 = cityname = statename = pincode = email id = web site = tel isd = tel std = tel no = fax isd = fax std = fax no
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8
Sr.No. 1 2 3 Indicator Prowess company code Company alias/id type Alternate name Fields & formula = alliases cocode = alliases coid type = alias name
C OMPANY A LTERNATE NAMES
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C OMPANY BACKGROUND
Sr.No. 1 2 3 Indicator Prowess company code Background text Brief business Fields & formula = cobktxt cocode = background text = background short text
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10
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11
Chapter 2
Ownership & Governance

Contents
The Corporate Governance database Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Composition of Committee of the Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Board Meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity Ownership Pattern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity Ownership of Major Investor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Related Party Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bankers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bulk and Block Deals Executed on BSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bulk and Block Deals Executed on NSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insider Trading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 14 15 16 17 23 24 25 26 27 28 29 30
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12
The Corporate Governance database Tables

Corporate governance related information is available mostly for listed companies. SEBI regulations stipulate (in Clause 49 of the Listing Agreement) the composition of the Board of Directors, the Audit Committee of the Board, compensation of nonexecutive directors, remuneration of directors, code of conduct and disclosure requirements including those with related parties, and a management discussion and analysis. The Prowess database can be seen as one of several time-series. The composition of the Board of Directors is also seen as a set of time-series. In constructing such a timeseries, we face a problem in the heterogenity of names of directors. Companies do not ensure that all members of the Board of Directors are spelt in the same manner for their entire tenure. At times, CMIE does edit the names to ensure that the names are splet in a consistent manner over time and possibly also across companies. Thus, the Prowess A lot of this information is published by the companies in their Annual Reports and it database contains a master of names of Board of Directors. But, this is far from perfect is duly captured in the Prowess database. because beyond a point we cannot change the spelling of names. Names of the Board of Directors, their designation and their remuneration is captured Major stock exchanges provide very useful information on the ownership pattern of the in the Table Board of Directors. Such information is available as of the date of the equity capital of listed companies. This is a structured presentation that divides the ownership between promoters and non-promoters. Promoters include Indian and forAnnual Report of the company. eign promoters; and non-promoters include institutions like FIIs and mutual funds and Clause 49 stipulates the composition of the Board of Directors of listed companies in non-institutions like companies and individuals. Stock exchanges make available data terms of independent and non-executive directors. However, companies do not clearly on the ownership of equity shares, the proportion of which is dematerialised and also the or consistently classify directors into such a classication. CMIE uses the available prorportion that is pledged. Disclosures regarding pledged shares is a relatively recent information (essentially the ofcially stated designation) and classies directors into in- phenomenon. Such data is captured in the Table: Equity Ownership Pattern. dependent or non-independent and executive or non-executive. Such a classication is The stock exchanges also provide details of the ownership of shares by the promoters done by CMIE and not by the company. Such information is provided in the Board of and others who own more than one per cent of the outstanding capital. Such data is Directors Table. captured separately in the Table: Equity Ownership of Major Investors. Prowess provides a history of the membership of the members of the Board of Directors, in the various committees of the Board and their attendance on each of these. These are snapshots in time, as of the date of the balance sheet. The history is relatively recent since disclosures have improved only in the past few years. This information is presented in the Table: Board of Directors Committees. Changes announced in the composition of the Board of Directors after the last Annual Report was published are not included in the database. Sometimes, when changes in the Board of Directors are made public through an announcement, the Prowess database captures this as a news item. However, since such announcements do not assure us of yielding a complete picture of the composition of the Board of Directors, we do not include them into the database of Board of Directors. Data on the ownership of equity shaers is available on a quarterly basis from the stock exchanges. Sometimes, such information is also available from other sources on an ad hoc basis. We do not include such ad hoc data into the database. The quarter-by-quarter changes in the structure of ownership, and the changes in the ownership of the major share owners provide a useful insight into the actions of the major stake holders. A part of the day-to-day changes in such ownership is seen in the bulk and block deals on the Exchanges. The Exchanges provide details of such deals executed on a daily basis. Bulk deals are those that involved more than half per cent of the equity capital of a company in a single transaction. Block deals are those that involved more than ve hundred thousand shares or more than Rs.5 crore in value. Such information is covered separately in Prowess in Tables relating to bulk and block deals
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13 executed on the two exchanges. Further, all transactions made by the promoters and di- Companies are required to disclose in their Annual Reports, details of the transactions rectors of a company are reported by the Exchanges and these are captured in the Table: they have with related parties during an accounting period. Related parties are subInsider Trading. sidiaries, parties where control exists, holding companies, key personnel and their relatives. Prowess captures this information in a separate table: Related Party TransacThe list of subidiaries as of the end of each accounting period is provided in a separate tions. The transactions include income from related parties, payments to them, capital Table: Subsidiaries. The name of the statutory auditing rm and that of the partreceipts or capital payments and also outstanding assets and liabilities with them. ner who signs the nancial statements of the company is captured in a separate Table: Auditors. Capture of the name of the partner is a recent phenomenon.
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August 2010
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Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Indicator Prowess company code Date Name of Director Designation Category Board meetings attended Order of appearance Salary Directors sitting fees Contribution to provident fund Bonus / Commission Perquisites Retirement benets Total remuneration Executive/Non-executive classication Promoter/Non-promoter classication Independent/Non-independent classication Fields & formula = corpdiro cocode = corpdiro date = directors name = designation = category = board meetings attended = corpdiro order = salary = sitting fees = contrib to pf = bonus commission = perquisites = retirement benets = tot remuneration = exec non exec category = prom non prom category = indep non indep category
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C OMPOSITION
Sr.No. 1 2 3 4 5 6
OF
C OMMITTEE
OF THE
B OARD
Fields & formula = dirocomit cocode = dirocomit date = dirocomit director name = committee name = desig in committee = meetings attended
15
Indicator Prowess company code Date Name of director Commitee name Designation in committee Number of meetings attended
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16
Sr.No. 1 2 3 4 5 6 Indicator Prowess company code Date Abbreviated purpose Purpose of meeting Announcement date Exchange name Fields & formula = boardmt cocode = bm date = bm abbv purpose = bm purpose = bm announcement date = bm announcement exch
B OARD M EETINGS
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E QUITY OWNERSHIP PATTERN

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 Indicator Prowess company code. Date Total number of equity shares. Shares held by promoters Shares held by Indian promoters Shares held by Indian individuals and Hindu Undivided Families as promoters Shares held by Central and state government/s as promoters Shares held by Indian corporate bodies as promoters Shares held by nancial institutions and banks as promoters Shares held by other promoters Shares held by foreign promoters Shares held by foreign individuals (including NRIs) as promoters Shares held by foreign corporate bodies as promoters Shares held by foreign institutions as promoters Shares held by other foreign promoters Shares held by groups of like-minded individuals as promoters Shares held by non-promoters Shares held by institutions as non-promoters Shares held by mutual funds and The Unit Trust of India as non-promoters Shares held by banks, nancial institutions, and insurance cos. as non-promoters Shares held by insurance companies as non-promoters Shares held by nancial institutions and banks as non-promoters Shares held by Central and state government/s as non-promoters Shares held by foreign institutional investors as non-promoters Shares held by venture capital funds as non-promoters Shares held by foreign venture capital investors as non-promoters Shares held by others as non-promoters Shares held by non-institutional investors Shares held by corporate bodies as investors Shares held by individual investors Shares held by individual investors with a share capital of up to Rs. 1 lakh Shares held by individual investors with share capital exceeding Rs. 1 lakh Shares held by other investors Shares held by custodians Total equity shares in per cent. Proportion of shares held by promoters Proportion of shares held by Indian promoters Fields & formula = shp cocode = shp date = total equity = promoters equity = indian promoters equity = ind prom indiv huf equity = ind prom govt equity = ind prom corp bodies equity = ind prom banks equity = ind prom others equity = frgn promoters equity = frgn prom indiv nri equity = frgn prom corp bodies equity = frgn prom institutions equity = frgn prom others equity = persons concert equity = non promoters equity = institutions equity = mfunds uti equity = banks insure govt equity = insurance equity = banks equity = govt equity = i equity = venture cap equity = frgn venture cap equity = other inst equity = non institutions equity = non inst corp bodies equity = non inst indiv equity = non inst indiv upto 1lakh equity = non inst indiv more 1lakh equity = non inst others equity = custodians equity = total pct = promoters pct = indian promoters pct (Continued. . . )
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18
Sr.No. 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 Indicator Proportion of shares held by Indian individuals and Hindu Undivided Families as promoters Proportion of shares held by Central and state government/s as promoters Proportion of shares held by Indian corporate bodies as promoters Proportion of shares held by nancial institutions and banks as promoters Proportion of shares held by other promoters Proportion of shares held by foreign promoters Proportion of shares held by foreign individuals (including NRIs) as promoters Proportion of shares held by foreign corporate bodies as promoters Proportion of shares held by foreign institutions as promoters Proportion of shares held by other foreign promoters Proportion of shares held by groups of like-minded individuals as promoters Proportion of shares held by non-promoters Proportion of shares held by institutions as non-promoters Proportion of shares held by mutual funds and The Unit Trust of India as non-promoters Proportion of shares held by banks, nancial institutions, and insurance cos. as non-promoters Proportion of shares held by insurance companies as non-promoters Proportion of shares held by nancial institutions and banks as non-promoters Proportion of shares held by Central and state government/s as non-promoters Proportion of shares held by foreign institutional investors as non-promoters Proportion of shares held by venture capital funds as non-promoters Proportion of shares held by foreign venture capital investors as non-promoters Proportion of shares held by others as non-promoters Proportion of shares held by non-institutional investors Proportion of shares held by corporate bodies as investors Proportion of shares held by individual investors Proportion of shares held by individual investors with a share capital of up to Rs. 1 lakh Proportion of shares held by individual investors with share capital exceeding Rs. 1 lakh Proportion of shares held by other investors Proportion of shares held by custodians Fields & formula = ind prom indiv huf pct = ind prom govt pct = ind prom corp bodies pct = ind prom banks pct = ind prom others pct = frgn promoters pct = frgn prom indiv nri pct = frgn prom corp bodies pct = frgn prom institutions pct = frgn prom others pct = persons concert pct = non promoters pct = institutions pct = mfunds uti pct = banks insure govt pct = insurance pct = banks pct = govt pct = i pct = venture cap pct = frgn venture cap pct = other inst pct = non institutions pct = non inst corp bodies pct = non inst indiv pct = non inst indiv upto 1lakh pct = non inst indiv more 1lakh pct = non inst others pct = custodians pct
(Continued. . . )
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Sr.No. 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 Indicator Total number of Demat shares Demat shares held by promoters Demat shares held by Indian promoters Demat shares held by Indian individuals and Hindu Undivided Families as promoters Demat shares held by Central and state government/s as promoters Demat shares held by Indian corporate bodies as promoters Demat shares held by nancial institutions and banks as promoters Demat shares held by other promoters Demat shares held by foreign promoters Demat shares held by foreign individuals (including NRIs) as promoters Demat shares held by foreign corporate bodies as promoters Demat shares held by foreign institutions as promoters Demat shares held by other foreign promoters Demat shares held by groups of like-minded individuals as promoters Demat shares held by non-promoters Demat shares held by institutions as non-promoters Demat shares held by mutual funds and The Unit Trust of India as non-promoters Demat shares held by banks, nancial institutions, and insurance cos. as non-promoters Demat shares held by insurance companies as non-promoters Demat shares held by nancial institutions and banks as non-promoters Demat shares held by Central and state government/s as non-promoters Demat shares held by foreign institutional investors as non-promoters Demat shares held by venture capital funds as non-promoters Demat shares held by foreign venture capital investors as non-promoters Demat shares held by others as non-promoters Demat shares held by non-institutional investors Demat shares held by corporate bodies as investors Demat shares held by individual investors Demat shares held by individual investors with a share capital of up to Rs. 1 lakh Demat shares held by individual investors with share capital exceeding Rs. 1 lakh Demat shares held by other investors Demat shares held by custodians Total number of individual shareholders Number of individual holders in promoters Fields & formula = total demat = promoters demat = indian promoters demat = ind prom indiv huf demat = ind prom govt demat = ind prom corp bodies demat = ind prom banks demat = ind prom others demat = frgn promoters demat = frgn prom indiv nri demat = frgn prom corp bodies demat = frgn prom institutions demat = frgn prom others demat = persons concert demat = non promoters demat = institutions demat = mfunds uti demat = banks insure govt demat = insurance demat = banks demat = govt demat = i demat = venture cap demat = frgn venture cap demat = other inst demat = non institutions demat = non inst corp bodies demat = non inst indiv demat = non inst indiv upto 1lakh demat = non inst indiv more 1lakh demat = non inst others demat = custodians demat = total no of = promoters no of (Continued. . . )
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20
Sr.No. 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 Indicator Number of individual holders in Indian promoters Number of individual holders in Indian individuals and Hindu Undivided Families as promoters Number of individual holders in Central and state government/s as promoters Number of individual holders in Indian corporate bodies as promoters Number of individual holders in nancial institutions and banks as promoters Number of individual holders in other promoters Number of individual holders in foreign promoters Number of individual holders in foreign individuals (including NRIs) as promoters Number of individual holders in foreign corporate bodies as promoters Number of individual holders in foreign institutions as promoters Number of individual holders in other foreign promoters Number of individual holders in groups of like-minded individuals as promoters Number of individual holders in non-promoters Number of individual holders in institutions as non-promoters Number of individual holders in mutual funds and the Unit Trust of India as non-promoters Number of individual holders in banks, nancial institutions, and insurance cos. as non-promoters Number of individual holders in insurance companies as non-promoters Number of individual holders in nancial institutions and banks as non-promoters Number of individual holders in Central and state government/s as non-promoters Number of individual holders in foreign institutional investors as non-promoters Number of individual holders in venture capital funds as non-promoters Number of individual holders in foreign venture capital investors as non-promoters Number of individual holders in others as non-promoters Number of individual holders in non-institutional investors Number of individual holders in corporate bodies as investors Number of individual holders in individual investors Number of individual holders in individual investors with a share capital of up to Rs. 1 lakh Number of individual holders in individual investors with share capital Fields & formula = indian promoters no of = ind prom indiv huf no of = ind prom govt no of = ind prom corp bodies no of = ind prom banks no of = ind prom others no of = frgn promoters no of = frgn prom indiv nri no of = frgn prom corp bodies no of = frgn prom institutions no of = frgn prom others no of = persons concert no of = non promoters no of = institutions no of = mfunds uti no of = banks insure govt no of = insurance no of = banks no of = govt no of = i no of = venture cap no of = frgn venture cap no of = other inst no of = non institutions no of = non inst corp bodies no of = non inst indiv no of = non inst indiv upto 1lakh no of = non inst indiv more 1lakh no of
(Continued. . . )
August 2010
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Sr.No. 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 Indicator exceeding Rs. 1 lakh Number of individual holders in other investors Number of individual holders in custodians Total number of shares pledged. Shares pledged by promoters Shares pledged by Indian promoters Shares pledged by Indian individuals and Hindu Undivided Families as promoters Shares pledged by Central and state government/s as promoters Shares pledged by Indian corporate bodies as promoters Shares pledged by nancial institutions and banks as promoters Shares pledged by other promoters Shares pledged by foreign promoters Shares pledged by foreign individuals (including NRIs) as promoters Shares pledged by foreign corporate bodies as promoters Shares pledged by foreign institutions as promoters Shares pledged by other foreign promoters Shares pledged by non-promoters Shares pledged by institutions as non-promoters Shares pledged by mutual funds and The Unit Trust of India as non-promoters Shares pledged by banks, nancial institutions, and insurance cos. as non-promoters Shares pledged by insurance companies as non-promoters Shares pledged by nancial institutions and anks as non-promoters Shares pledged by Central and state government/s as non-promoters Shares pledged by foreign institutional investors as non-promoters Shares pledged by venture capital funds as non-promoters Shares pledged by foreign venture capital investors as non-promoters Shares pledged by others as non-promoters Total of shares pledged in per cent. Proportion of shares pledged by promoters Proportion of shares pledged by Indian promoters Proportion of shares pledged by Indian individuals and Hindu Undivided Families as promoters Proportion of shares pledged by Central and state government/s as promoters Proportion of shares pledged by Indian corporate bodies as promoters Proportion of shares pledged by nancial institutions and banks as promoters Proportion of shares pledged by other promoters Fields & formula = non inst others no of = custodians no of = total plg equity = promoters plg equity = indian promoters plg equity = ind prom indiv huf plg equity = ind prom govt plg equity = ind prom corp bodies plg equity = ind prom banks plg equity = ind prom others plg equity = frgn promoters plg equity = frgn prom indiv nri plg equity = frgn prom corp bodies plg equity = frgn prom institutions plg equity = frgn prom others plg equity = non promoters plg equity = institutions plg equity = mfunds uti plg equity = banks insure govt plg equity = insurance plg equity = banks plg equity = govt plg equity = i plg equity = venture cap plg equity = frgn venture cap plg equity = other inst plg equity = total plg pct = promoters plg pct = indian promoters plg pct = ind prom indiv huf plg pct = ind prom govt plg pct = ind prom corp bodies plg pct = ind prom banks plg pct = ind prom others plg pct (Continued. . . )
21
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22
Sr.No. 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 Indicator Proportion of shares pledged by foreign promoters Proportion of shares pledged by foreign individuals (including NRIs) as promoters Proportion of shares pledged by foreign corporate bodies as promoters Proportion of shares pledged by foreign institutions as promoters Proportion of shares pledged by other foreign promoters Proportion of shares pledged by non-promoters Proportion of shares pledged by institutions as non-promoters Proportion of shares pledged by mutual funds and The Unit Trust of India as non-promoters Proportion of shares pledged by banks, nancial institutions, and insurance cos. as non-promoters Proportion of shares pledged by insurance companies as non-promoters Proportion of shares pledged by nancial institutions and banks as non-promoters Proportion of shares pledged by Central and state government/s as non-promoters Proportion of shares pledged by foreign institutional investors as non-promoters Proportion of shares pledged by venture capital funds as non-promoters Proportion of shares pledged by foreign venture capital investors as non-promoters Proportion of shares pledged by others as non-promoters Notes in shareholding patern Source from where data is captured Fields & formula = frgn promoters plg pct = frgn prom indiv nri plg pct = frgn prom corp bodies plg pct = frgn prom institutions plg pct = frgn prom others plg pct = non promoters plg pct = institutions plg pct = mfunds uti plg pct = banks insure govt plg pct = insurance plg pct = banks plg pct = govt plg pct = i plg pct = venture cap plg pct = frgn venture cap plg pct = other inst plg pct = shp notes = shp source name
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E QUITY OWNERSHIP
Sr.No. 1 2 3 4 5 6 7 8
OF
M AJOR I NVESTOR
Fields & formula = hpc cocode = hpc date = holder type = holder name code = shares hld nos = shares hld pct = demat shares hld nos = no of holders
23
Indicator Prowess company code Date Type of shareholders Shareholder name code Number of shares Percentage of shares Number of shares in demat form Number of share holders
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24
Sr.No. 1 2 3 4 5 Indicator Prowess company code Date Name of subsidiary Effective date Order of appearance of subsidiary Fields & formula = sbshist cocode = sbshist date = subsi name = subsi effective date = sbshist order
S UBSIDIARIES
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AUDITORS
Sr.No. 1 2 3 4 5 Indicator Prowess company code Date Auditor Partner name Order Fields & formula = audhist cocode = audhist date = auditor name = auditor partner name = audhist order
25
Indicators
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26
Sr.No. 1 2 3 4 5 6 7 8 Indicator Prowess company code Date Source of related party transaction Related party name Transaction description Related party type Type of related party transaction Related party transaction value Fields & formula = nnrel cocode = nnrel date = nnrel source name = party name = transaction description = related party type = transaction type = transaction val
R ELATED PARTY T RANSACTIONS
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BANKERS
Sr.No. 1 2 3 4 Indicator Prowess company code Date Bank Order Fields & formula = bnkhist cocode = bnkhist date = banker name = bnkhist order
27
Indicators
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28
Sr.No. 1 2 3 4 5 6 7 8 9 Indicator Prowess company code Deal type Date Record number Client code Client name Traded quantity Price per share Remarks Fields & formula = bsestkd cocode = bse bbd deal type = bse bbd date = bse bbd rec num = bse bbd client code = bse bbd client name = bse bbd traded qty = bse bbd share price = bse bbd remarks
B ULK
AND
B LOCK D EALS E XECUTED
ON
BSE
August 2010
Indicators
B ULK
AND
B LOCK D EALS E XECUTED

Indicator Prowess company code Deal type Date Record number Clients code Clients name Trading quantity Price per share Remarks
ON
NSE
Fields & formula = nsestkd cocode = nse bbd deal type = nse bbd date = nse bbd rec num = nse bbd client code = nse bbd client name = nse bbd traded qty = nse bbd share price = nse bbd remarks
29
Sr.No. 1 2 3 4 5 6 7 8 9
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30
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Indicator Prowess company code Deal sequence number Deal type Exchange Transaction from date Transaction to date Security Deal disclosed by Client name Mode of acquisition/sale Disclosure regulation Number of shares transacted Shares transacted in per cent Shares held after transaction Shares held in per cent Fields & formula = stkinsd cocode = stkinsd seqno = stkinsd deal type = st exch = st frdate = st todate = st inst type = st disclosed by = st clname = st mode of acq sale = st reg type = st no shares txnd = st shares trans pct = st shares held aft txn = st shares held pct
I NSIDER T RADING
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31
Chapter 3
Financial Statements
Contents
The Financial Statements Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Change in Stocks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Expenses Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Expenses Indicators: Compensation to Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Expenses Indicators: Contribution to Exchequer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Distribution of Costs: Non-nance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Distribution of Costs: Finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Operating Costs as per cent of Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Operating Costs as per cent of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Import Intensity of Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Prots & Its Appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Measures of Prots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Protability Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 36 40 41 50 51 52 53 55 58 60 62 63 67 69 74 84
Indicators
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32
Annual nancial statement: Derived Liabilities Indicators: Shareholders Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators: Borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Liabilities Indicators: Current Liabilities & Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Contingent Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Derived Contingent Liabilities Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Liquidity, Working Cycle & Turnover Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual nancial statement: Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 87 88 89 91 92 96
Annual nancial statement: Derived Assets Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Annual nancial statement: Derived Assets Indicators: Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 Annual nancial statement: Derived Assets Indicators: Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 Annual nancial statement: Derived Assets Indicators: Current Assets & Loans and Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 Annual nancial statement: Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Annual nancial statement: Derived Cash Flow Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 Annual nancial statement: Sources & Uses of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Annual nancial statement: Structure of Funds Used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 Annual nancial statement: Sources of Growth in Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 Annual nancial statement: Sources of Growth in Prots: Non-nance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Annual nancial statement: Sources of Growth in Prots: Finance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Annual nancial statement: Foreign Exchange Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Annual nancial statement: Derived Foreign Exchange Transactions Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Annual nancial statement: Miscellaneous Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Annual nancial statement: Statutory Disclosures by Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 Annual nancial statement: Banking Disclosures Based on Basel II (Pillar 3) Norms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Annual nancial statement: Capital Requirement for Risk Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 Annual nancial statement: Disclosures by Housing Finance and NBFCs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194 Annual nancial statement: Banking Maturity Pattern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 Annual nancial statement: Share Prices Ratios & Misc. Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202 Maturity of Deposits & Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 Interim Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 Notes to Accounts of Interim Financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208
August 2010
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33
Credit Ratings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209 Effective Date for Financial Statements of Merged Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210
Indicators
August 2010
34
The Financial Statements Tables

The Table: Annual Financial Statements captures the individual dataelds that are seen in nancial statements published by companies in their Annual Reports. While the Annual Report presents such information in manner such that the broad view of the Income and Expenditure Statement and the Assets and Liabilities Statements is presented rst, and then Schedules provide the details. Further details are made available in notes to accounts and footnotes. In Prowess, in the Table: Annual Financial Statements the data is organised into one long and structured list of over 2,400 indicators. This includes many atomic indicators (that cannot be subdivided any further), sub-totals and totals (that are summations of the atomic indicators), derived values (which are derived from the atomic values but are not necessarily sub-divisions) and ratios. Totals, sub-totals and atomic indicators are part of an arrangement to capture information from the Annual Reports effectively. They together, ensure standardisation of nomenclature, granularity of data capture, consistent classication of atomic values, comprehensiveness of data capture and internal consistency. The derived values and ratios are lateral extractions from the set of totals, sub-totals and atomic values. The presentation is organised such that the totals, sub-totals and atomic values are listed rst, these are then followed by the derived values and nally the ratios. The long list of indicators may be divided into the following logical groups: 1. Income. This contains the sources of total income of a company. The components include sales from all kinds of industrial products, income from non-nancial services, income from nancial services, other income and prior-period and extraordinary incomes. There are over 75 indicators within income. 2. Change in stocks. There are about 20 indicators to capture the change in stock of nished and semi-nished goods during a year. 3. Expenses. Prowess contains a list of over 225 total, sub-total and atomic indicators to capture details of expenses from the Annual Report. There are xx broad heads under which the expenditure indicators are organised. There are xx expenditure items that are derived from these 225 indicators. Separately, we have xx ratios relating to the cost structure of companies. 4. Prots. Prowess contains detailed data on prots and its appropriation. It also contains data on the various measures of prots such as PBDITA, PBDIT, PBDT, PBT, PAT. Each of these are also measured net of prior period transactions and net extra-ordinary income. Often, the PAT captured in Prowess differs from the PAT provided by the company in its Annual Reports. Several data elds explain this difference. Finally, this section also contains several protability ratios. 5. Liabilities. Includes indicators of equity capital, reserves, borrowings, and current liabilities and provisions and a few indicators derived from these. This group also include a few liquidity and working capital cycle and turnover ratios. These ratios involve some lengthy formulae. Contigent liabilities are also covered comprehensively. 6. Assets. There are about xx totals, sub-totals and atomic indicators of assets. These relate to the gross xed assets, net xed assets, investments, inventories, receivables, loans and advances, cash and bank balances and miscellaneous expenses not written off. Besides, there are xx derived indicators. 7. Cash Flow & incrementals. Listed companies are required to provide a Cash Flow Statement in their Annual Report. This is captured in the Annual Financial Statements Table. Besides, there is a set of indicators derived from two consecutive balance sheets to reect the sources and uses of funds. Thus, for each years record, Prowess also provides the indicators for sources and uses of funds, which is derived from the balance sheet for the year and the balance sheet for the corresponding previous year. Similarly, there are indicators that have ben developed by CMIE to estimate the sources of growth in income and in prots, which are also based on the difference in the values in nancial statements for two consecutive years. 8. Miscellaneous disclosures. Here we capture data on the foreign exchange transactions of the company during a year. These are usually provided by the company as additional notes. These do not ow from the main nancial statements. Similar
August 2010
Indicators
35 is the case with a lot of additional data provided by companies under various Ac- one security. Similarly the maturity pattern of the deposits and advances of banks is counting Standards set by the Institute of Chartered Accountants. Presentation of captured in a separate Table where each bucket is a separate record. these data are highly standardised by the Institute and is therefore not subjected The Table: Interim Financial Statements captures data on the quarterly nancial perto normalisation. formance of listed companies. The data indicators are lesser than those that are available in the Annual Report. This Table also captures data for annual and year-to-date values 9. Disclosures by nance companies. Banks and non-banking nance companies as presented by the company. Each is time-period a quarter, a half-year, three-quarters are required, by RBI, to provide a lot of additional data. The presentation of this or a year is a separate record in this Table. information is xed and therefore this data is not subjected to normalisation. There is a separate Table for Notes for interim nancial statements because these are Security-wise details of investments outstanding of a company as of the date of the bal- databased. Notes to the nancial statements from Annual Reports are available as ance sheet is captured in a separate Table:Investments since each record pertains to scanned images extracted from the Annual Reports.
Abbreviations used: ai: Addendum information pncc: Part of non-comprehensive constituents pcc: Part of comprehensive constituents
Indicators
August 2010
36
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Indicator Company code Year Information type Months Total Income Sales Industrial sales Sales of goods Sale of scrap Sale of raw materials / stores Job-work income Income from repairs & maintenance including after-sales service income Construction income Sale of Electricity/Gas/Water Fiscal benets Export incentives including duty draw back, etc. Fiscal Benets to Oil Companies Sales tax benets / VAT benets Other scal benets / subsidies Sales returns Trade discount Income from non-nancial services Trading income Rent income Income from nancial services Fee based nancial services income Fields & formula = nance cocode = nance year = n info type = months = total income = 6 + 25 + 55 + 60 = sales = 7 + 22 = industrial sales = 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 = sale of goods = sale of scrap = sale of rawmat stores = job work inc = repairs maintenance inc = construction inc = sale of electricity gas water = scal benets = export incentives pcc of 15 (inc scal benets) = scal benets to oil cos pcc of 15 (inc scal benets) = sales tax vat benets pcc of 15 (inc scal benets) = oth subsidies pcc of 15 (inc scal benets) = sales returns ai of 6 (inc sales) = trade discount ai of 6 (inc sales) = non n services inc = trading inc pncc of 22 (inc non n services) = rent inc pncc of 22 (inc non n services) = inc n serv = 26 + 31 + 47 = fee based n serv inc
A NNUAL
FINANCIAL STATEMENT:
Income
(Continued. . . )
August 2010
Indicators
A NNUAL
Income
Fields & formula = 27 + 42 + 28 = brokerage n serv fees = oth fee based n serv = 29 + 30 = gain sectsn of ast loans = oth fee based inc = fund based n serv inc = 32 + 40 + 43 = interest inc = 33 + 34 + 35 + 36 = int inc bank adv = int inc deposits with rbi banks = int inc by banks on invest = int inc gp moneymkt oth = 37 + 38 + 39 = int inc gp = inc frm moneymkt op = int frm oth sources = dividends = div frm subsi pncc of 40 (inc dividend) = bill discounting inc = inc frm lease hp prots le adj = 44 + 45 + 46 = leasing hp inc = gain lease equalisation adj = gain frm partnership jv subsi oth = inc treasury operations = 48 + 51 + 52 = gain securities trans invest sales = gain sale lt invest pcc of 48 (inc gain securit and invst) = gain sale curr invest pcc of 48 (inc gain securit and invst) = gain forex trans = inc oth treasury op = 53 + 54 = prov dimun invest w back (Continued. . . )
37
Sr.No. 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53
Indicator Brokerage/ nancial service fees Other fee based n. serv incl. prot on securitisation of assets / loans Prot on securitisation of assets / loans Other nancial services Fund based nancial services income Interest income Interest on advances made by banks Interest earned by banks from RBI & banks Interest earned by banks on investments Interest from group, money mkt ops, others Interest from group Income from money market operations Interest from other sources Dividends Dividend from subsidiary companies Bill discounting Income from leasing, hire purchase, prots in rms & lease eql, adjustment. Leasing & hire purchase income Lease equalisation adjustment Share of prot in partnership rms/subsidiaries/joint ventures/other cos. Income from treasury operations Gain on securities transactions & on sale of investments Prot on long term investment / securities transactions Prot on current investment / securities transactions Gain relating to forex transactions Income from other treasury operations Provisions for diminution in investment written back
Indicators
August 2010
38
Sr.No. 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 Indicator Prot on revaluation of investments Other income Expenses recovered Liquidated damages /claims received Miscellaneous income Income from carbon credits Prior period and extra-ordinary income Prior period income Cash prior period income Bad debts recovered Cash prior period income excluding bad debts recovered Non-cash prior period income Provisions written back Depreciation provision written back Tax provisions written back Bad debts provision written back Other provisions / Credit balances written back Non-cash prior period income excluding provisions written back Extra-ordinary income Prot on sale of xed assets Insurance claims Contra entry for depreciation added by Gain on change in accounting policies Income from discontinued operations Tax deducted at source (tds) Fields & formula = gain reval invest = oth inc = 56 + 57 + 58 = exp recovered = liquidated damages recvd = misc oth inc = inc carbon credits pncc of 58 (inc miscellaneous) = prior period extra ordi inc = 61 + 72 = prior period inc = 62 + 65 = cash prior period inc = 63 + 64 = bad debts recovered = oth cash prior period inc = non cash prior period inc = 66 + 71 = prov w back = 67 + 68 + 69 + 70 = dep prov w back = tax prov w back = bad debts prov w back = oth prov credit bal w back = oth non cash prior period inc = extra ordi inc = gain sale of ast pncc of 72 (extra ordinary income) = insurance claims pncc of 72 (extra ordinary income) = cmie contra entry dep pncc of 72 (extra ordinary income) = gain dueto chg actg policy pncc of 72 (extra ordinary income) = inc frm discont op ai of 5 (inc revenue total) = tds ai of 5 (inc revenue total)
A NNUAL
Income
(Continued. . . )
August 2010
Indicators
A NNUAL
Income
Fields & formula = internal trf
39
Sr.No. 79
Indicator Internal transfers
Indicators
August 2010
40
Sr.No. 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 Indicator Change in stock of nished/semi-nished goods Change in stock of nished goods Opening stock of nished goods Closing stock of nished goods Change in stock of wip/seminished goods Opening stock of wip/seminished goods Closing stock of wip/seminished goods Change in stock of real estate/construction Change in stock of nished goods of real estate/construction Opening stock of nished goods of real estate/construction Closing stock of nished goods of real estate/construction Change in wip of real estate/construction Opening stock of wip of construction activities Closing stock of wip of construction activities Change in Excise duty on stock of nished goods Stock adjustment due to mergers & acquisitions Stock adjustment due to hiving off Stock adjustment for w/o or prov. for deterioration/spoilage, etc of stock Increase in stock due to change in valuation Decrease in stock due to change in valuation Internal transfers of raw materials (including own quarying) Fields & formula = chg in stk = 81 + 84 + 87 = chg in stk fg = 83 - 82 = opening stk fg = closing stk fg = chg in stk wip = 86 - 85 = opening stk wip = closing stk wip = chg in stk const realty = 88 + 91 = chg in stk fg const realty = 90 - 89 = opening stk fg const realty = closing stk fg const realty = chg in stk wip const realty = 93 - 92 = opening stk wip const realty = closing stk wip const realty = chg dueto excise fg ai of 80 (inc chgstk fg wip) = stk adj dueto mna ai of 80 (inc chgstk fg wip) = stk adj dueto hiveoff ai of 80 (inc chgstk fg wip) = stk adj dueto spoilage ai of 80 (inc chgstk fg wip) = stk adj incr dueto chg in val ai of 80 (inc chgstk fg wip) = stk adj decr dueto chg in val ai of 80 (inc chgstk fg wip) = internal trf rawmat ai of 101 (exp total)
A NNUAL
Change in Stocks
August 2010
Indicators
A NNUAL
Expenses
Fields & formula = total expense = 102 + 111 + 112 + 113 + 116 + 139 + 154 + 158 + 163 + 167 + 171 + 172 + 186 + 187 + 193 + 194 + 200 + 201 + 208 + 209 + 234 + 264 + 276 + 281 + 288 - 295 - 300 + 307 + 321 = rawmat stores spares = 103 + 110 = rawmat exp = 104 + 105 - 106 + 107 - 108 - 109 = opening stk rawmat = rawmat purchased = cenvat credit = rawmat acq mna = rawmat trf hiveoff = closing stk rawmat = stores spares consumed = packaging = purchase fg = power fuel water charges = 114 + 115 = power and fuel exp = water charges = compensation to employees = 117 + 122 + 125 + 126 + 129 + 130 + 131 = salaries bonus pf = 118 + 119 + 120 + 121 = salaries = bonus n pf = prov fund contrib = gratuities = staff welfare training exp = 123 + 124 = staff welfare = staff training = esop = vrs = 127 + 128 = vrs amort (Continued. . . )
41
Sr.No. 101
Indicator Expenses Total
102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127
Raw materials, stores & spares Raw material expenses Opening stock of raw materials Raw material purchased (including freight inward, handling of raw material charges, purchase taxes, etc.) Less: cenvat credit Raw material acquired on mergers / acquisition Less : raw material transferred on hive-off / de-merger Closing stock of raw material Stores, spares, tools consumed Packaging and packing expenses Purchase of nished goods Power, fuel (including wheeling charges paid by electricity companies) & water charges Power & fuel (including wheeling charges paid by electricity companies) Water charges Compensation to employees Salaries, wages, bonus, ex gratia pf & gratuties paid Salaries & wages Bonus & ex gratia Contribution to provident fund Gratuities/superannuation Staff welfare & training expenses Staff welfare Staff training Esop Vrs amortised & payments Voluntary retirement scheme (vrs) (amortised)
Indicators
August 2010
42
Sr.No. 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 Indicator Payment under vrs (one time charge) Arrears paid during the year Payments / reimbursement of expenses Other expenses on employees Directors remuneration Directors salary Sitting fees Bonus/Commission Perquisites Retirement benets Contribution to PF Indirect taxes Excise duty Sales tax Value added tax (vat) Other indirect taxes Rates & taxes (including octroi) Turnover tax Registration fees / stamp duties Contribution to oil pool account Contribution to jpc Interest tax Service tax Mining cess Miscellaneous indirect taxes Less: indirect tax credits Royalties, technical know-how fees, etc. Royalty Technical know-how fees / technical service fees License fees Rent & lease rent Lease rent Finance lease
A NNUAL
Expenses
Fields & formula = vrs paid = empl compensation arrears = empl exp reimbursement = oth empl exp = directors remun pncc of 116 (exp compensation to employee) = dir salary = dir sitting fees = dir bonus commission = dir perquisites = dir retiral benets = dir contrib to pf = indirect taxes = 140 + 141 + 142 + 143 - 153 = excise duty = sales tax = vat = oth indirect taxes = 144 + 145 + 146 + 147 + 148 + 149 + 150 + 151 + 152 = rates and taxes = turnover tax = registration fees = contrib oil pool ac = contrib jpc = interest tax = service tax = mining cess = misc indirect taxes = indirect tax credits = royalties tech know how = 155 + 156 + 157 = royalty = tech know how = licence fees = rent and lease rent = 159 + 162 = lease rent = n lease rent pcc of 159 (exp lease rent) (Continued. . . )
August 2010
Indicators
A NNUAL
Expenses
Fields & formula = op lease rent pcc of 159 (exp lease rent) = oth rent = repair maintenance = 164 + 165 + 166 = rep maint building = rep maint plant mach = rep maint vehicles = insurance premium paid = 168 + 169 + 170 = insurance premium excl transit = transit insurance = keyman insurance = outsourced mfg jobs = outsourced professional jobs = 173 + 177 + 180 = auditors fees = 174 + 175 + 176 = audit fees = audit fees taxation = audit fees co law = consult fees = consult fees auditors pcc of 177 (exp consultancy fees) = consult fees others pcc of 177 (exp consultancy fees) = oth outsourced prof jobs = 181 + 182 + 183 + 184 + 185 = sw dev fees = ites = cost audit fees = legal charges = oth professional serv = directors fees = selling distribution exp = 188 + 189 + 192 = advertising (Continued. . . )
43
Sr.No. 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188
Indicator Operating lease Other rent Repairs & maintenance Repairs & maintenance of buildings Repairs & maintenance of plant & machinery Repairs & maintenance of vehicles & others Insurance premium paid Insurance premium other than transit premium Transit insurance premium Keyman insurance to employees Outsourced manufacturing jobs (includes job works, processing charges, labour charges, fabrication charges, etc.) Outsourced professional jobs Auditors fees Audit fees For taxation matters For company law matters & others Consultancy fees Consultancy fees to auditors Consultancy fees to others Payments software devlop, it and oth prof services. Software development fees It enabled services charges Cost audit fees Legal charges Other professional services (excl. expenses on direct selling agents & prof. services of n. intermediaries) Directors fees Selling & distribution expenses Advertising expenses
Indicators
August 2010
44
Sr.No. 189 Indicator Marketing expenses (includes commissions, rebates, discounts, sales promotional, expenses on direct selling agents & entertainment expenses) Rebates & discount expenses Sales promotion expenses Distribution expenses (including outward freight) Travel expenses Communications expenses Telephone expenses Postage & courier Expenses on data centers/web hosting/co hosting Expenses on vsats, satellite links Expenses on isps for internet services Printing & stationery expenses [excluding printing expenses (operating expenses) of printing & publishing enterprises] Miscellaneous expenditure Donations Social / community expenses Environment/pollution control related expenses Subscriptions (including technical & other books, journals, etc.) / membership fees Research & development expenses Other miscellaneous expenses Other operational expenses of industrial enterprises Other operational expenses of non nancial services enterprises Other expenses of IT / ITES companies Other expenses of hotels & restaurants Food & beverages of hotels & restaurants Laundry expenses of hotels & restaurants Fields & formula = marketing
A NNUAL
Expenses
190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213
= rebates disc exp pncc of 189 (exp marketing) = sales promotional exp pncc of 189 (exp marketing) = distribution exp = travel exp = communications = telephone pcc of 194 (exp communications) = postage and courier pcc of 194 (exp communications) = web hosting pcc of 194 (exp communications) = vsat satellite links pcc of 194 (exp communications) = internet serv pcc of 194 (exp communications) = printing stationery = misc exp = 202 + 203 + 204 + 205 + 206 + 207 = donations = social community = environment related = subscriptions = rnd exp = oth misc exp = oth op exp industrial cos = oth op exp non n serv cos = 210 + 211 + 215 + 221 + 222 + 223 + 227 + 232 + 233 = oth op exp ites cos = oth op exp hotel restrnt = hotel restrnt food n bvg pcc of 211 (exp oth hotel n restaurant) = hotel restrnt laundry (Continued. . . )
August 2010
Indicators
A NNUAL
Expenses
Fields & formula pcc of 211 (exp oth hotel n restaurant) = hotel restrnt oth misc exp pcc of 211 (exp oth hotel n restaurant) = oth op exp transport cos = transport cos food n bvg pcc of 215 (exp oth transport services) = transport cos cargo handling pcc of 215 (exp oth transport services) = transport cos warfage docking pcc of 215 (exp oth transport services) = transport cos hiring charges pcc of 215 (exp oth transport services) = transport cos oth misc exp pcc of 215 (exp oth transport services) = oth op exp travel tour cos = oth op exp telecom cos = oth op exp hospitals = hospitals doctor consult fee pcc of 223 (exp oth hospitals) = hospitals medical consumables pcc of 223 (exp oth hospitals) = hospitals oth misc exp pcc of 223 (exp oth hospitals) = oth op exp recreation cos = recreation cos shoot record charges pcc of 227 (exp op oth recreation serv) = recreation cos lms prog rights pcc of 227 (exp op oth recreation serv) = recreation cos telecasting pcc of 227 (exp op oth recreation serv) = recreation cos oth misc exp pcc of 227 (exp op oth recreation serv) = oth op exp edu cos = oth op exp oth non n serv cos = n serv exp = 239 + 235 = fee based n serv exp = 236 + 237 + 238 (Continued. . . )
45
Sr.No. 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235
Indicator Other miscellaneous expenses of hotels & restaurants Other expenses of transport enterprises Food & beverages expenses of transport enterprises Cargo handling charges of transport enterprises Warfage, docking charges of transport enterprises Hiring charges of transport enterprises Other miscellaneous expenses of transport enterprises Other expenses of travel and tourism enterprise Other expenses of telecommunication enterprises Other expenses of hospitals, etc. Doctors / consultants fees Medical consumables Other miscellaneous expenses of hospitals Other expenses of recreational enterprises Shooting, studio, recording charges Films. programs rights Telecasting expenses Other miscellaneous expenses of recreational enterprises Other expenses of educational enterprises Other operational expenses of other non-nancial services companies Financial services expenses Fee based nancial services expenses
Indicators
August 2010
46
Sr.No. 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 Indicator Bank charges / bank commission Guarantee fees / commission Other fee based nancial services expenses Fund based nancial services expenses Interest paid Interest on long term funds Interest on deposits (banks, s & nbfcs) Interest payable to directors Interest on short term funds Interest on inter-bank/rbi loan (banks & Fis) Interest on other loans (term not specied) Financial charges on instruments Premium paid on redemption of debentures Premium on pre-payment of debt Discount on commercial paper Other nancial charges on debt instruments Bill discounting charges Other fund based nancial services expenses Share of loss in partnership rms/subsidiaries/joint ventures/other cos. Expenses incurred on raising deposits / debts Lease equalisation adjustment charge Loss on securitisation of assets / loans Treasury operations expenses Loss on securities transactions and on sale of investments Loss on sale of long term investment Loss on sale of current investment Loss relating to forex transactions Loss on revaluation of investments Fields & formula = bank charges commission = guarantee fees = oth fee based serv exp = fund based n serv exp = 240 + 247 + 252 + 253 + 258 = interest exp = 241 + 244 + 246 = int exp lt funds = int exp deposits pncc of 241 (exp interest long term funds) = int exp directors pncc of 241 (exp interest long term funds) = int exp st fund = int exp inter bank rbi loans pncc of 244 (exp interest short term fund) = int exp oth loans = n charges instru = 248 + 249 + 250 + 251 = premium paid deb redemp = premium paid pre pay debt = discount commercial paper = oth n charges debt instru = bill discounting charge = oth fund based n serv = 254 + 255 + 256 + 257 = loss frm partnership jv subsi oth = exp raising deposits debts = loss lease equalisation adj = loss sectsn of ast loans = treasury operations exp = 259 + 262 + 263 = loss securities trans invest sales = loss sale lt invest pcc of 259 (exp loss securitis and invst) = loss sale curr invest pcc of 259 (exp loss securitis and invst) = loss forex trans = loss reval invest
A NNUAL
Expenses
(Continued. . . )
August 2010
Indicators
A NNUAL
Expenses
Fields & formula = total provisions = 265 + 270 + 269 = prov bad debts = 266 + 267 + 268 = prov bad adv by banks nbfc = prov bad loans = prov bad debtor = prov dimun in invest = prov unspecied contingencies = oating prov w back npas ai of 264 (exp total provisions) = oating prov provided npas ai of 264 (exp total provisions) = prov w back sacrice int ai of 264 (exp total provisions) = prov provided sacrice int ai of 264 (exp total provisions) = prov restruct agri adv ai of 264 (exp total provisions) = depreciation = 277 - 280 + 278 + 279 = dep owned ast = dep leased out ast = dep not provided for = dep trf frm reval resv = amortisation = prelim exp amort pcc of 281 (exp amortisation) = cap issue exp amort pcc of 281 (exp amortisation) = licence fees amort pcc of 281 (exp amortisation) = prod dev amort pcc of 281 (exp amortisation) = proj pre op amort pcc of 281 (exp amortisation) = oth amort pcc of 281 (exp amortisation) = write offs = bad debts claims adv w off (Continued. . . )
47
Sr.No. 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289
Indicator Total provisions Provisions for bad/ doubtful advances, debts & debtors Provision for bad/ doubtful advances by banks, nbfcs Provision for bad/ doubtful loans by other entities Provision for bad/ doubtful sundry debtors Provisions for dimunition in investments Provisions for unspecied contingencies Floating provision written back towards npas Floating provision provided towards npas Provision written back for sacrice on interest in cdr/non cdr accounts Provision provided for sacrice on interest in cdr/non cdr accounts Provision for restructured agriculture advances Depreciation (net of transfer from revaluation reserves) Depreciation Depreciation for the year on leased out assets Add : depreciation disclosed but not provided for the year Less: transfer from revaluation reserves Amortisation Preliminary expenses amortised Capital issue expenses (expenses on issues of shares, debentures, gdrs, etc.) amortised License fees amortised Product development expenses amortised Project expenses/pre-operative expenses amortised Other amortisations Write-offs Bad debts / claims / advances written off
Indicators
August 2010
48
Sr.No. 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 Indicator Bad debts written off Claims written off Advances written off Assets written off Other write-offs Expenses capitalised Wages & salaries capitalised Interest capitalised Other capitalisation Less income capitalised Expenses transferred to DRE and charged to other expenditure heads Expenses transferred to DRE Wages & salaries transferred to DRE Interest transferred to DRE Other expenses transferred to DRE Less: income transferred to DRE Expenses charged to other expenditure heads Prior period and extra-ordinary expenses Prior period expenses Cash prior period expenses Prior period taxes Fields & formula pcc of 288 (exp write offs) = bad debts w off pcc of 289 (exp bad debts write off) = claims w off pcc of 289 (exp bad debts write off) = adv w off pcc of 289 (exp bad debts write off) = ast w off pcc of 288 (exp write offs) = oth w off pcc of 288 (exp write offs) = exp capitalised = salary wage capitalised pcc of 295 (exp capitalised) = int capitalised pcc of 295 (exp capitalised) = oth capitalisation pcc of 295 (exp capitalised) = inc capitalised pcc of 295 (exp capitalised) = exp trf to dre charged to oth heads = 301 + 306 = exp trf to dre = salary wage trf to dre pcc of 301 (exp trf to dre) = int trf to dre pcc of 301 (exp trf to dre) = oth trf to dre pcc of 301 (exp trf to dre) = inc trf to dre pcc of 301 (exp trf to dre) = charged to oth heads = prior period extra ordi exp = 308 + 315 = prior period exp = 309 + 312 = cash prior period exp = 310 + 311 = prior period taxes
A NNUAL
Expenses
(Continued. . . )
August 2010
Indicators
A NNUAL
Expenses
Fields & formula = oth cash prior period exp = non cash prior period exp = 313 + 314 = prior period dep = oth non cash prior period exp = extra ordi exp = loss impair ast pncc of 315 (exp extra ordinary) = loss sale ast pncc of 315 (exp extra ordinary) = tax extra ordi inc pncc of 315 (exp extra ordinary) = loss dueto chg actg policy pncc of 315 (exp extra ordinary) = exp frm discont op ai of 101 (exp total) = prov direct tax = 322 + 323 - 324 + 325 - 326 + 327 = corporate tax = mat utilised = mat created = deferred tax = deferred tax ast credit = oth direct taxes = wealth tax pcc of 327 (exp oth direct taxes) = agri inc tax pcc of 327 (exp oth direct taxes) = fringe benets tax pcc of 327 (exp oth direct taxes) = oth misc tax pcc of 327 (exp oth direct taxes)
49
Sr.No. 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331
Indicator Cash prior period expenses excluding prior period taxes Non cash prior period expenses Prior period depreciation Non cash prior period expenses excluding prior period depreciation Extra-ordinary expenses Loss on impairment of assets Loss on sale of assets Tax on extra-ordinary income Loss because (effect) of change in valuation / accounting policies Expense on Discontinued Operations Provision for direct tax Corporate tax MAT credit utilised Less: MAT credit created Deferred tax Less: Deferred tax assets / credit Other direct taxes Wealth tax Agricultural income tax Fringe benets tax Other miscellaneous taxes
Indicators
August 2010
50
Sr.No. 332 333 334 Indicator Total Expenses Operating expenses Non-cash charges
A NNUAL FINANCIAL
STATEMENT:
Derived Expenses Indicators
Fields & formula = total expense = 101 = nf operating expenses = (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321) = non cash charges = (276 + 281 + 288-295-300)
August 2010
Indicators
A NNUAL
Derived Expenses Indicators: Compensation to Employees

Fields & formula = ((compensation to employees * currval)/ 100000) / no of employees = ((116 * currval)/ 100000) / 1765 = ((total income * currval)/ 100000) / no of employees = ((5 * currval)/ 100000) / 1765 = ((deposits n advances * currval)/ 100000)/ no of employees = (((759 + 1216) * currval)/ 100000)/ 1765 = ((pbdita * currval)/ 100000) / no of employees = (((491 + 321 + 281 + 276 + 240 + 247 + 255 + 252) * currval)/ 100000) / 1765 = ((pbpt * currval)/ 100000)/ no of employees = (((491 + 321 + 264) * currval)/ 100000)/ 1765 = ((pbtax * currval)/ 100000)/ no of employees = (((491 + 321) * currval)/ 100000)/ 1765 = ((prov direct tax * currval)/ 100000)/ no of employees = ((321 * currval)/ 100000)/ 1765 = esop / compensation to employees = 125 / 116 = staff welfare training exp / compensation to employees = 122 / 116 = directors remun / compensation to employees = 132 / 116 = vrs / compensation to employees = 126 / 116
51
Sr.No. 335 336 337 338 339 340 341 342 343 344 345
Indicator Per employee indicators in lakhs Compensation per employee Income per employee Business per employee PBDITA per employee PBPT per employee PBT per employee PAT per employee ESOP expenses / Compensation to employees Staff welfare & Training / Compensation to employees Directors remuneration / Compensation to employees VRS / Compensation to employees
Indicators
August 2010
52
Sr.No. 346 347 Indicator Total taxes Direct taxes Tax incidence (%) Total taxes / Total income Total indirect taxes / Total income Excise / Industrial sales Total direct taxes / Total income Corporate tax / PBT FBT / (Compensation to employees & travel expenses)
A NNUAL
Derived Expenses Indicators: Contribution to Exchequer
Fields & formula = exp total taxes = (139 + (321 + 535) + 962) = direct taxes incl div tax = (321 + 535) = exp total taxes/ total income*100 = (139 + (321 + 535) + 962)/ 5*100 = indirect taxes/ total income*100 = 139/ 5*100 = excise duty/ industrial sales*100 = 140/ 7*100 = direct taxes incl div tax/ total income*100 = (321 + 535)/ 5*100 = corporate tax/ pbtax*100 = 322/ (491 + 321)*100 = fringe benets tax/ emp compens n travel*100 = 330/ (116 + 193)*100
348 349 350 351 352 353
August 2010
Indicators
A NNUAL
Distribution of Costs: Non-nance companies

Fields & formula = nf operating expenses/ nf operating expenses*100 = (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = rawmat stores spares/ nf operating expenses*100 = 102/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = rawmat exp/ nf operating expenses*100 = 103/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = stores spares consumed/ nf operating expenses*100 = 110/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = purchase fg/ nf operating expenses*100 = 112/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = packaging/ nf operating expenses*100 = 111/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = power fuel water charges/ nf operating expenses*100 = 113/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = compensation to employees/ nf operating expenses*100 = 116/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = indirect taxes/ nf operating expenses*100 = 139/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = excise duty/ nf operating expenses*100 = 140/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = royalties tech know how/ nf operating expenses*100 = 154/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = rent and lease rent/ nf operating expenses*100 = 158/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = repair maintenance/ nf operating expenses*100 = 163/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = insurance premium paid/ nf operating expenses*100 = 167/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = outsourced mfg jobs/ nf operating expenses*100 = 171/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = outsourced professional jobs/ nf operating expenses*100 = 172/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = directors fees/ nf operating expenses*100 = 186/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = advertising/ nf operating expenses*100 = 188/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = marketing/ nf operating expenses*100 = 189/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 (Continued. . . )
53
Sr.No. 354
Indicator Operating expenses
355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372
Raw materials, stores & spares Raw material expenses Stores, spares, tools consumed Purchase of nished goods Packaging and packing expenses Power, fuel & water charges Compensation to employees Indirect taxes Excise duty Royalties, technical know-how fees, etc. Rent & lease rent Repairs & maintenance Insurance premium paid Outsourced manufacturing jobs Outsourced professional jobs Directors fees Advertising expenses Marketing expenses
Indicators
August 2010
54
Sr.No. 373 374 375 376 377 378 379 Indicator Distribution expenses Travel expenses Communications expenses Printing & stationery expenses Miscellaneous expenditure Other operational expenses of industrial enterprises Other operational expenses of non nancial services enterprises Distribution of total expenses Operating expenses Financial charges Total provisions Non-cash charges Prior period and extra-ordinary expenses Provision for direct tax
A NNUAL FINANCIAL
STATEMENT:
Distribution of Costs: Non-nance companies
Fields & formula = distribution exp/ nf operating expenses*100 = 192/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = travel exp/ nf operating expenses*100 = 193/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = communications/ nf operating expenses*100 = 194/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = printing stationery/ nf operating expenses*100 = 200/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = misc exp/ nf operating expenses*100 = 201/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = oth op exp industrial cos/ nf operating expenses*100 = 208/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = oth op exp non n serv cos/ nf operating expenses*100 = 209/ (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)*100 = nf operating expenses/ total expense*100 = (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)/ 101*100 = n serv exp/ total expense*100 = 234/ 101*100 = total provisions/ total expense*100 = 264/ 101*100 = non cash charges/ total expense*100 = (276 + 281 + 288-295-300)/ 101*100 = prior period extra ordi exp/ total expense*100 = 307/ 101*100 = prov direct tax/ total expense*100 = 321/ 101*100
380 381 382 383 384 385
August 2010
Indicators
A NNUAL
Distribution of Costs: Finance companies

Fields & formula = f operating expenses/ f operating expenses*100 = (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = n serv exp/ f operating expenses*100 = 234/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = fee based n serv exp/ f operating expenses*100 = 235/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = bank charges commission/ f operating expenses*100 = 236/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = guarantee fees/ f operating expenses*100 = 237/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = oth fee based serv exp/ f operating expenses*100 = 238/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = fund based n serv exp/ f operating expenses*100 = 239/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = interest exp/ f operating expenses*100 = 240/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = n charges instru/ f operating expenses*100 = 247/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = bill discounting charge/ f operating expenses*100 = 252/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = treasury operations exp/ f operating expenses*100 = 258/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = oth fund based n serv/ f operating expenses*100 = 253/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = prov bad debts/ f operating expenses*100 = 265/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + (Continued. . . )
55
Sr.No. 386
Indicator Operating expenses
387
Financial services
388
Fee based nancial services expenses
389
Bank charges / bank commission
390
Guarantee fees / commission
391
Other fee based nancial services expenses
392
Fund based nancial services expenses
393
Interest paid
394
Financial charges on instruments
395
Bill discounting charges
396
Treasury operations expenses
397
Other fund based nancial services expenses
398
Provisions for bad & doubtful debt
Indicators
August 2010
56
Sr.No. 399 Indicator Provisions for dimunition in invst.
A NNUAL
400
Provisions for unspecied cont.
401
Write-offs
402
Compensation to employees
403
Indirect taxes
404
Rent & lease rent
405
Repairs & maintenance
406
Insurance premium paid
407
Outsourced professional jobs
408
Advertising expenses
409
Marketing expenses
410
Directors fees
411
Travel expenses
Fields & formula 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = prov dimun in invest/ f operating expenses*100 = 269/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = prov unspecied contingencies/ f operating expenses*100 = 270/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = write offs/ f operating expenses*100 = 288/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = compensation to employees/ f operating expenses*100 = 116/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = indirect taxes/ f operating expenses*100 = 139/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = rent and lease rent/ f operating expenses*100 = 158/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = repair maintenance/ f operating expenses*100 = 163/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = insurance premium paid/ f operating expenses*100 = 167/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = outsourced professional jobs/ f operating expenses*100 = 172/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = advertising/ f operating expenses*100 = 188/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = marketing/ f operating expenses*100 = 189/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = directors fees/ f operating expenses*100 = 186/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = travel exp/ f operating expenses*100 = 193/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = communications/ f operating expenses*100 = 194/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = printing stationery/ f operating expenses*100 = 200/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = misc exp/ f operating expenses*100 = 201/ (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))*100 = non cash charges/ non cash charges*100 = (276 + 281 + 288-295-300)/ (276 + 281 + 288-295-300)*100 = depreciation/ non cash charges*100 = 276/ (276 + 281 + 288-295-300)*100 = amortisation/ non cash charges*100 = 281/ (276 + 281 + 288-295-300)*100 = (exp capitalised/ non cash charges*-100) = (295/ (276 + 281 + 288-295-300)*-100) = (exp trf to dre charged to oth heads/ non cash charges*-100) = (300/ (276 + 281 + 288-295-300)*-100) = f operating expenses/ total expense*100 = (234 + 265 + 269 + 270 + 288 + 116 + 139 + 158 + 163 + 167 + 172 + 188 + 189 + 186 + 193 + 194 + 200 + 201 + (276 + 281 + 288-295-300))/ 101*100 = non cash charges/ total expense*100 = (276 + 281 + 288-295-300)/ 101*100 = prior period extra ordi exp/ total expense*100 = 307/ 101*100 = prov direct tax/ total expense*100 = 321/ 101*100
57
Sr.No. 412
Indicator Communication expenses
413
Printing & stationery expenses
414
Miscellaneous expenditure
415 416 417 418 419
Non-cash charges Depreciation Amortisation Expenses capitalised DRE & expenses charged to others Distribution of total expenses Operating expenses
420
421 422 423
Non-cash charges Prior period and extra-ordinary expenses Provision for direct tax
Indicators
August 2010
58
Sr.No. 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 Indicator Operating expenses Raw materials, stores & spares Raw material expenses Stores, spares, tools consumed Purchase of nished goods Packaging expenses Power, fuel & water charges Compensation to employees Salaries, wages, bonus, ex gratia pf & gratuties paid Staff welfare & training expenses Indirect taxes Excise duty Royalties, technical know-how fees, etc. Rent & lease rent Repairs & maintenance Insurance premium paid Outsourced manufacturing jobs Outsourced professional jobs Directors fees Advertising expenses
A NNUAL
Operating Costs as per cent of Sales
Fields & formula = nf operating expenses/ sales n chg in stk*100 = (101 - 234 - 264 - (276 + 281 + 288-295-300) - 307 - 321)/ (6 + 80)*100 = rawmat stores spares/ sales n chg in stk*100 = 102/ (6 + 80)*100 = rawmat exp/ sales n chg in stk*100 = 103/ (6 + 80)*100 = stores spares consumed/ sales n chg in stk*100 = 110/ (6 + 80)*100 = purchase fg/ sales n chg in stk*100 = 112/ (6 + 80)*100 = packaging/ sales n chg in stk*100 = 111/ (6 + 80)*100 = power fuel water charges/ sales n chg in stk*100 = 113/ (6 + 80)*100 = compensation to employees/ sales n chg in stk*100 = 116/ (6 + 80)*100 = salaries bonus pf/ sales n chg in stk*100 = 117/ (6 + 80)*100 = staff welfare training exp/ sales n chg in stk*100 = 122/ (6 + 80)*100 = indirect taxes/ sales n chg in stk*100 = 139/ (6 + 80)*100 = excise duty/ sales n chg in stk*100 = 140/ (6 + 80)*100 = royalties tech know how/ sales n chg in stk*100 = 154/ (6 + 80)*100 = rent and lease rent/ sales n chg in stk*100 = 158/ (6 + 80)*100 = repair maintenance/ sales n chg in stk*100 = 163/ (6 + 80)*100 = insurance premium paid/ sales n chg in stk*100 = 167/ (6 + 80)*100 = outsourced mfg jobs/ sales n chg in stk*100 = 171/ (6 + 80)*100 = outsourced professional jobs/ sales n chg in stk*100 = 172/ (6 + 80)*100 = directors fees/ sales n chg in stk*100 = 186/ (6 + 80)*100 = advertising/ sales n chg in stk*100 (Continued. . . )
August 2010
Indicators
A NNUAL
Operating Costs as per cent of Sales

Fields & formula = 188/ (6 + 80)*100 = marketing/ sales n chg in stk*100 = 189/ (6 + 80)*100 = distribution exp/ sales n chg in stk*100 = 192/ (6 + 80)*100 = travel exp/ sales n chg in stk*100 = 193/ (6 + 80)*100 = communications/ sales n chg in stk*100 = 194/ (6 + 80)*100 = printing stationery/ sales n chg in stk*100 = 200/ (6 + 80)*100 = misc exp/ sales n chg in stk*100 = 201/ (6 + 80)*100 = oth op exp industrial cos/ sales n chg in stk*100 = 208/ (6 + 80)*100 = oth op exp non n serv cos/ sales n chg in stk*100 = 209/ (6 + 80)*100
59
Sr.No. 444 445 446 447 448 449 450 451
Indicator Marketing expenses Distribution expenses Travel expenses Communication expenses Printing & stationery expenses Miscellaneous expenditure Other operational expenses of industrial enterprises Operational expenses of non-n. services enterprises
Indicators
August 2010
60
Sr.No. 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 Indicator Fee based nancial services expenses Bank charges / bank commission Guarantee fees / commission Other fee based nancial services expenses Fund based nancial services expenses Interest paid Financial charges on instruments Bill discounting charges Treasury operations expenses Other fund based nancial services expenses Compensation to employees Indirect taxes Rent & lease rent Repairs & maintenance Insurance premium paid Outsourced professional jobs Advertising expenses Marketing expenses Directors fees Travel expenses
A NNUAL
Operating Costs as per cent of Income
Fields & formula = fee based n serv exp/ inc n serv*100 = 235/ 25*100 = bank charges commission/ inc n serv*100 = 236/ 25*100 = guarantee fees/ inc n serv*100 = 237/ 25*100 = oth fee based serv exp/ inc n serv*100 = 238/ 25*100 = fund based n serv exp/ inc n serv*100 = 239/ 25*100 = interest exp/ inc n serv*100 = 240/ 25*100 = n charges instru/ inc n serv*100 = 247/ 25*100 = bill discounting charge/ inc n serv*100 = 252/ 25*100 = treasury operations exp/ inc n serv*100 = 258/ 25*100 = oth fund based n serv/ inc n serv*100 = 253/ 25*100 = compensation to employees/ inc n serv*100 = 116/ 25*100 = indirect taxes/ inc n serv*100 = 139/ 25*100 = rent and lease rent/ inc n serv*100 = 158/ 25*100 = repair maintenance/ inc n serv*100 = 163/ 25*100 = insurance premium paid/ inc n serv*100 = 167/ 25*100 = outsourced professional jobs/ inc n serv*100 = 172/ 25*100 = advertising/ inc n serv*100 = 188/ 25*100 = marketing/ inc n serv*100 = 189/ 25*100 = directors fees/ inc n serv*100 = 186/ 25*100 = travel exp/ inc n serv*100 (Continued. . . )
August 2010
Indicators
A NNUAL
Operating Costs as per cent of Income

Fields & formula = 193/ 25*100 = communications/ inc n serv*100 = 194/ 25*100 = printing stationery/ inc n serv*100 = 200/ 25*100 = misc exp/ inc n serv*100 = 201/ 25*100 = total provisions/ inc n serv*100 = 264/ 25*100 = depreciation/ inc n serv*100 = 276/ 25*100 = amortisation/ inc n serv*100 = 281/ 25*100 = prior period extra ordi exp/ inc n serv*100 = 307/ 25*100 = prior period exp/ inc n serv*100 = 308/ 25*100 = extra ordi exp/ inc n serv*100 = 315/ 25*100 = prov direct tax/ inc n serv*100 = 321/ 25*100
61
Sr.No. 472 473 474 475 476 477 478 479 480 481
Indicator Communication expenses Printing & stationery expenses Miscellaneous expenditure Provisions & contingencies Depreciation (net of transfer from reval. reserves) Amortisation Prior period and extra-ordinary expenses Prior period expenses Extra-ordinary expenses Provision for direct tax
Indicators
August 2010
62
Sr.No. 482 483 484 485 486 487 488 Indicator Raw materials consumed Indigenous Imported Stores & spares(components) consumed Indigenous Imported Others consumed
A NNUAL
Import Intensity of Raw Materials
489 490
Indigenous Imported
Fields & formula = 100*(indigenous imported rawmat total/ indigenous imported rawmat total) = 100*(1753/ 1753) = 100*(indigenous rawmat/ indigenous imported rawmat total) = 100*(1754/ 1753) = 100*(imported rawmat/ indigenous imported rawmat total) = 100*(1755/ 1753) = 100*(stores spares consumed/ stores spares consumed) = 100*(110/ 110) = 100*(indigenous stores spares/ stores spares consumed) = 100*(1757/ 110) = 100*(imported stores spares/ stores spares consumed) = 100*(1758/ 110) = 100*(indigenous imported oth consump total/ indigenous imported oth consump total) = 100*(1759/ 1759) = 100*(indigenous consump oth/ indigenous imported oth consump total) = 100*(1760/ 1759) = 100*(imported consump oth/ indigenous imported oth consump total) = 100*(1761/ 1759)
August 2010
Indicators
A NNUAL
Prots & Its Appropriation

Fields & formula = pat = 5 + 80 - 101 = minority int = share in prot loss in assoc = reported pat = diff in pat = 491 + 492 + 493 - 494 = dp prior period extra ordi inc = 497 + 508 + 512 = dp prior period inc = 498 + 501 = dp cash prior period inc = 499 + 500 = dp bad debts recovered = dp oth cash prior period inc = dp non cash prior period inc = 502 + 507 = dp prov w back = 503 + 504 + 505 + 506 = dp dep prov w back = dp tax prov w back = dp bad debts prov w back = dp oth prov credit bal w back = dp oth non cash prior period inc = dp extra ordi inc = dp gain sale of ast pncc of 508 (dp extra ordinary income) = dp insurance claims pncc of 508 (dp extra ordinary income) = dp cmie contra entry dep pncc of 508 (dp extra ordinary income) = dp gain dueto chg actg policy pncc of 508 (dp extra ordinary income) = dp trf to resv = dp oth factors incr norm pat (Continued. . . )
63
Sr.No. 491 492 493 494 495
Indicator Prot after tax Minority interest Share in prot/loss in associate/jv Prot after tax (as reported by the company) Difference between normalised pat and pat as reported by the company Reconcilliation of Difference in pat (CHECK) Difference due to prior period and extra-ordinary income Difference due to prior period income Difference due to cash prior period income Difference due to bad debts recovered Difference due to cash prior period income excluding bad debts recovered Difference due to non-cash prior period income Difference due to provisions written back Difference due to depreciation provision written back Difference due to tax provisions written back Difference due to bad debts provision written back Difference due to other provisions / Credit balances written back Difference due to non-cash prior period income excluding provisions written back Difference due to extra-ordinary income Difference due to prot on sale of xed assets Difference due to insurance claims Difference due to contra entry for depreciation added by Difference due to gain on change in accounting policies Difference due to transfer to reserves Difference due to other factors increasing normalised pat
496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514
Indicators
August 2010
64
Sr.No. 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 Indicator Difference due to prior period and extra-ordinary expenses Difference due to prior period expenses Difference due to cash prior period expenses Difference due to prior period taxes Difference due to cash prior period expenses excluding prior period taxes Difference due to non cash prior period expenses Difference due to prior period depreciation Difference due to non cash prior period expenses excluding prior period depreciation Difference due to extra-ordinary expenses Difference due to loss on impairment of assets Difference due to loss on sale of assets Difference due to tax on extra-ordinary income Difference due to loss because (effect) of change in valuation / accounting policies Difference due to transfer from reserves Difference due to other factors decreasing normalised pat Dividend paid /proposed (provision Equity dividend Interim dividend Final dividend (including special dividend) Preference dividend Dividend tax Retained prots Transfer from reserves Transfer from Capital Reserve (incl. grants, subsidies etc.) Transfer from Securities Premium Reserve
A NNUAL
Fields & formula = dp prior period extra ordi exp = 516 + 523 + 527 = dp prior period exp = 517 + 520 = dp cash prior period exp = 518 + 519 = dp prior period taxes = dp oth cash prior period exp = dp non cash prior period exp = 521 + 522 = dp prior period dep = dp oth non cash prior period exp = dp extra ordi exp = dp loss impair ast pncc of 523 (dp exp extra ordinary) = dp loss sale ast pncc of 523 (dp exp extra ordinary) = dp tax extra ordi inc pncc of 523 (dp exp extra ordinary) = dp loss dueto chg actg policy = dp trf frm resv = dp oth factors decr norm pat = total div = 531 + 534 + 535 = equity div inc dist = 532 + 533 = equity div interim = equity div nal = pref div = div tax = retained prots = 491 - 530 = trf frm resv = 538 + 539 + 540 + 541 + 542 + 543 + 544 + 545 + 546 + 547 + 548 + 549 + 550 = trf frm capital resv = trf frm share premium resv (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = trf frm deb bond redemp resv = trf frm export frgn proj resv = trf frm tariffs div control resv = trf frm oth statutory resv = trf frm div equalisation resv = trf frm contingency resv = trf frm amalgam resv = trf frm general resv = trf frm oth specic resv = trf frm reval resv = trf frm oth resv = trf frm overseas principals = trf frm merger hiveoff = bal brought fwd = trf to resv = 555 + 556 + 557 + 558 + 559 + 560 + 561 + 562 + 563 + 564 + 565 + 566 + 567 = trf to capital resv = trf to deb bond redemp resv = trf to invest allow resv = trf to div equalisation resv = trf to invest uct resv = trf to export frgn proj resv = trf to tariffs div control resv = trf to oth statutory resv = trf to contingency resv = trf to general resv = trf to oth specic resv = trf to reval resv = trf to oth resv = trf to overseas principals = trf to merger hiveoff = bal carried to bs = non provisions = 572 + 573 + 574 + 575 + 576 + 577 + 578 + 579 + 580 = non prov dimun in invest (Continued. . . )
65
Sr.No. 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572
Indicator Transfer from Debenture / Bond Redemption Reserve Transfer from Export / Foreign Project Reserve Transfer from Tariffs and Dividend Control Reserve (for electricity companies) Transfer from Other Statutory Reserves (including electricity related reserves) Transfer from Dividend Equalisation Reserve Transfer from Contingency Reserve Transfer from Amalgamation Reserve Transfer from General Reserve Transfer from Other Specic Reserve Transfer from Revaluation Reserve Transfer from Other Revenue Reserves Transfer from Overseas Principals of Banks Amount transfered on account of Merger Balance brought forward Transfer to reserves Transfer to Capital Reserve (incl. grants, subsidies etc.) Transfer to Debenture / Bond Redemption Reserve Transfer to Investment Allowance Reserve Transfer to Dividend equalisation reserve Transfer to Investment uctuation reserve Transfer to Export / Foreign Project Reserve Transfer to Tariffs and Dividend Control Reserves (for electricity companies) Transfer to Other Statutory Reserves (including electricity related reserves) Transfer to Contingency Reserve Transfer to General Reserve Transfer to Other Specic Rreserves Transfer to Revaluation Reserve Transfer to Other Revenue Reserves Transfer to Overseas Principals of Banks Amount transfered on account of Hiving Off / De-Merger Balance carried to Balance Sheet Nonprovisions For diminution in investement
Indicators
August 2010
66
Sr.No. 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 Indicator For sundry debtors For loans and advances including npas For loans and advances to group companies For interest expenses For power expenses For gratuity For debenture/bond redemption reserves For others Increase (+)/decrease (-) in prot due to chg. in accounting policies Increase/decrease in prot on account of depreciation Increase/decrease in prot on account of Inventories Increase/decrease in prot on account of Income recognition Increase/decrease in prot on account of expenses recognition Increase/decrease in prot on account of liabilities Increase/decrease in prot on account of others Increase (+)/decrease (-) in reserves due to chg. in accounting policies Increase/decrease in reserves on account of depreciation Increase/decrease in reserves on account of inventories Increase/decrease in reserves on account of income recognition Increase/decrease in reserves on account of expenses recognition Increase/decrease in reserves on account of liabilities Increase/decrease in reserves on account of others
A NNUAL
Fields & formula = non prov debtors = non prov loans adv npas = non prov loans adv gp = non prov int exp = non prov power exp = non prov gratuity = non prov deb bond redemp resv = non prov for others = pat chg dueto chg actg policy = 582 + 583 + 584 + 585 + 586 + 587 = pat chg dueto dep = pat chg dueto invent = pat chg dueto inc recognition = pat chg dueto exp recognition = pat chg dueto liab = pat chg dueto oth = resv chg dueto chg actg policy = 589 + 590 + 591 + 592 + 593 + 594 = resv chg dueto dep = resv chg dueto invent = resv chg dueto inc recognition = resv chg dueto exp recognition = resv chg dueto liab = resv chg dueto oth
August 2010
Indicators
A NNUAL
Derived Measures of Prots

Fields & formula = pbdita = (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252) = pbpt = (491 + 321 + 264) = pbit = (491 + 321 + 240 + 247 + 255 + 252) = pbtax = (491 + 321) = net of pne = (60- 307) = pbdita net of pne = (491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) = pbpt net of pne = (491 + 264 + 321-60 + 307) = pbit net of pne = (491 + 321 + 240 + 247 + 255-60 + 307 + 252) = pbt net of pne = (491 + 321-60 + 307) = pat net of pne = (491-60 + 307) = if (pat > 0, (equity div inc dist/ pat)*100, 0) = if (491 > 0, (531/ 491)*100, 0) = if (pat > 0, (pref div/ pat)*100, 0) = if (491 > 0, (534/ 491)*100, 0) = if (pat > 0, (div tax/ pat)*100, 0) = if (491 > 0, (535/ 491)*100, 0) = if (pat > 0, (retained prots/ pat)*100, 0) = if (491 > 0, (536/ 491)*100, 0) = pbdita/ pbdita*100 = (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)/ (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)*100 = deprec n amort/ pbdita*100 = (281 + 276)/ (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)*100 = fund based nancial charges/ pbdita*100 = (240 + 247 + 255 + 252)/ (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)*100 = prov direct tax/ pbdita*100 (Continued. . . )
67
Sr.No. 595 596 597 598 599
Indicator PBDITA PBPT PBIT PBT Net prior period & extra-ordinary items Prots net of P&E PBDITA net of P&E PBPT net of P&E PBIT net of P&E PBT net of P&E PAT net of P&E Distribution of prot after tax(%) Equity dividend / PAT Pref. dividend / PAT Dividend tax / PAT Retained prots / PAT Distribution of PBDITA (%) PBDITA
600 601 602 603 604
605 606 607 608
609
610 611 612
Depreciation & Amortisation Financial charges Direct taxes
Indicators
August 2010
68
Sr.No. 613 Indicator PAT Distribution of PBPT (%) PBPT Provision Tax PAT
A NNUAL
Derived Measures of Prots
Fields & formula = 321/ (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)*100 = pat/ pbdita*100 = 491/ (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)*100 = (pbpt)/ (pbpt)*100 = ((491 + 321 + 264))/ ((491 + 321 + 264))*100 = total provisions/ (pbpt)*100 = 264/ ((491 + 321 + 264))*100 = prov direct tax/ (pbpt)*100 = 321/ ((491 + 321 + 264))*100 = pat/ (pbpt)*100 = 491/ ((491 + 321 + 264))*100
614 615 616 617
August 2010
Indicators
A NNUAL
Protability Ratios
Fields & formula
69
Sr.No.
618 619 620 621 622 623 624
Indicator Margins On Total income PBDITA/Total income PBDTA/Total income PBPT/Total income PBIT/Total income PBT/Total income PAT/Total income Cash prot/Total income On Total income net of P&E PBDITA net of P&E/Total income net of P&E PBDTA net of P&E/Total income net of P&E PBPT net of P&E/Total income net of P&E PBIT net of P&E/Total income net of P&E PBT net of P&E/Total income net of P&E PAT net of P&E/Total income net of P&E Cash prot net of P&E/Total income net of P&E On Sales PBDITA net of PE&OI/Sales PBDTA net of PE&OI/Sales PBIT net of PE&OI/Sales PBT net of PE&OI/Sales
= pbdita/ total income*100 = (491 + 321 + 281 + 276 + 240 + 247 + 255 + 252)/ 5*100 = pbdta/ total income*100 = (491 + 321 + 281 + 276)/ 5*100 = pbpt/ total income*100 = (491 + 321 + 264)/ 5*100 = pbit/ total income*100 = (491 + 321 + 240 + 247 + 255 + 252)/ 5*100 = pbtax/ total income*100 = (491 + 321)/ 5*100 = pat/ total income*100 = 491/ 5*100 = cash prot/ total income*100 = (491 + 288 + 281 + 276-76 + 316 + 319-71 + 311 + 313-66-326-75)/ 5*100 = pbdita net of pne/ tot inc net of pne* 100 = (491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307)/ (5 - 60)* 100 = pbdta net of pne/ tot inc net of pne* 100 = (491 + 321 + 281 + 276-60 + 307)/ (5 - 60)* 100 = pbpt net of pne/ tot inc net of pne* 100 = (491 + 264 + 321-60 + 307)/ (5 - 60)* 100 = pbit net of pne/ tot inc net of pne* 100 = (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ (5 - 60)* 100 = pbt net of pne/ tot inc net of pne* 100 = (491 + 321-60 + 307)/ (5 - 60)* 100 = pat net of pne/ tot inc net of pne* 100 = (491-60 + 307)/ (5 - 60)* 100 = cash prot net of pne/ tot inc net of pne* 100 = (491 + 288 + 281 + 276 + 296-326-60 + 307)/ (5 - 60)* 100 = pbdita net of pne nfoi/ sales * 100 = ((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ 6 * 100 = pbdta net of pne nfoi/ sales * 100 = ((491 + 321 + 281 + 276-60 + 307) - 25 - 55)/ 6 * 100 = pbit net of pne nfoi/ sales* 100 = ((491 + 321 + 240 + 247 + 255-60 + 307 + 252) - 25 - 55)/ 6* 100 = pbt net of pne nfoi/ sales* 100 (Continued. . . )
625 626 627 628 629 630 631
632 633 634 635
Indicators
August 2010
70
Sr.No. 636 637 Indicator PAT net of PE&OI/Sales PAT net of PE&OI/Net sales
A NNUAL FINANCIAL
STATEMENT:
Protability Ratios
638
Cash prot net of PE&OI/Sales Return ratios On Net worth PBIT net of P&E/Avg. net worth
Fields & formula = ((491 + 321-60 + 307) - 25 - 55)/ 6* 100 = pat net of pne nfoi/ sales* 100 = ((491-60 + 307) - 25 - 55)/ 6* 100 = pat net of pne nfoi/ net sales * 100 = ((491-60 + 307) - 25 - 55)/ (7 + 22 - 140 - 141 - 142 - 144 - 145 - 147 - 148 - 150 151 - 152) * 100 = cash prot net of pne nfoi/ sales* 100 = ((491 + 288 + 281 + 276 + 296-326-60 + 307)- 25 - 55)/ 6* 100
639
640
PAT net of P&E/Avg. net worth
641
PAT/Avg. net worth
642
Cash prot/Avg. net worth
= if (avg networth > 0, pbit net of pne/ avg networth*100, 0) = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2)*100, 0) = if (avg networth > 0, pat net of pne/ avg networth*100, 0) = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, (491-60 + 307)/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2)*100, 0) = if (avg networth > 0, pat/ avg networth*100, 0) = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, 491/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2)*100, 0) = if (avg networth > 0, cash prot/ avg networth*100, 0) = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, (491 + 288 + 281 + 276-76 + 316 + 319-71 + 311 + 313-66-326-75)/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 1375)))/ 2)*100, 0) = if (avg networth > 0, pbpt net of pne/ avg networth*100, 0) = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, (491 + 264 + 321-60 + 307)/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2)*100, 0) = if (avg networth > 0, pbpt/ avg networth*100, 0) (Continued. . . )
643
On Networth PBPT net of P&E/Avg Networth
644
PBPT/Avg Networth
August 2010
Indicators
A NNUAL
Protability Ratios
Fields & formula = if ((((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2) > 0, (491 + 321 + 264)/ (((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) + prevy((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375)))/ 2)*100, 0) = if (avg capital employed > 0, pbpt net of pne/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, (491 + 264 + 321-60 + 307)/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) = if (avg capital employed > 0, pbpt/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, (491 + 321 + 264)/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) = pbpt net of pne/ avg total assets*100 = (491 + 264 + 321-60 + 307)/ ((1028 + prevy(1028))/ 2)*100 = pbpt/ avg total assets*100 = (491 + 321 + 264)/ ((1028 + prevy(1028))/ 2)*100 = if (avg capital employed > 0, pbit net of pne/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) = if (avg capital employed > 0, pbit/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, (491 + 321 + 240 + 247 + 255 + 252)/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) = if (avg capital employed > 0, pat net of pne/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, (491-60 + 307)/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) (Continued. . . )
71
Sr.No.
Indicator
645
PBPT net of P&E/Avg Capital Employed
646
PBPT/Avg Capital Employed
647 648
PBPT net of P&E/Avg Total Assets PBPT/Avg Total Assets On Capital Employed PBIT net of P&E/Avg. capital employed
649
650
PBIT/Avg. capital employed
651
PAT net of P&E/Avg. capital employed
Indicators
August 2010
72
Sr.No. 652 Indicator PAT/Avg. capital employed
A NNUAL FINANCIAL
STATEMENT:
Protability Ratios
Fields & formula = if (avg capital employed > 0, pat/ avg capital employed*100, 0) = if ((((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2) > 0, 491/ (((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694) + prevy((684 + 685 + 687 + 717 + 686 - 744 - 1375 + 772 + 694)))/ 2)*100, 0) = pbit net of pne/ avg total assets*100 = (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ ((1028 + prevy(1028))/ 2)*100 = pbit/ avg total assets*100 = (491 + 321 + 240 + 247 + 255 + 252)/ ((1028 + prevy(1028))/ 2)*100 = pat net of pne/ avg total assets*100 = (491-60 + 307)/ ((1028 + prevy(1028))/ 2)*100 = pat/ avg total assets*100 = 491/ ((1028 + prevy(1028))/ 2)*100 = pbit net of pne/ avg gfa net of reval wip*100 = (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ (((1029 - 744) + prevy((1029 744)))/ 2)*100 = pbit/ avg gfa net of reval wip*100 = (491 + 321 + 240 + 247 + 255 + 252)/ (((1029 - 744) + prevy((1029 - 744)))/ 2)*100 = pat net of pne/ avg gfa net of reval wip*100 = (491-60 + 307)/ (((1029 - 744) + prevy((1029 - 744)))/ 2)*100 = pat/ avg gfa net of reval wip*100 = 491/ (((1029 - 744) + prevy((1029 - 744)))/ 2)*100 = pbpt net of pne nfoi/ inc n serv* 100 = ((491 + 264 + 321-60 + 307) - 25 - 55)/ 25* 100 = pbt net of pne/ inc n serv* 100 = (491 + 321-60 + 307)/ 25* 100 = pat net of pne/ inc n serv* 100 = (491-60 + 307)/ 25* 100 = net interest/ interest inc* 100 = (32 - 240)/ 32* 100 = total provisions/ pbpt net of pne* 100 = 264/ (491 + 264 + 321-60 + 307)* 100 = (100*(int inc bank adv/ avg loan advance nbfcs))-(100*(int exp deposits/ avg deposits commercial banks)) (Continued. . . )
653
On Total Assets PBIT net of P&E/Avg. total assets
654 655 656
PBIT/Avg. total assets PAT net of P&E/Avg. total assets PAT/Avg. total assets On GFA PBIT net of P&E/Avg. GFA (excl. reval. & WIP)
657
658
PBIT/Avg. GFA (excl. reval. & WIP)
659 660
PAT net of P&E/Avg. GFA (excl. reval. & WIP) PAT/Avg. GFA (excl. reval. & WIP) On Income from nancial services PBPT net of PE&OI/Income from nancial services PBT net of PE&OI/Income from nancial services PAT net of PE&OI/Income from nancial services Net interest income/Interest earned Provisions/Pre-provisining prots From Statutory Disclosures Interest spread
661 662 663 664 665
666
August 2010
Indicators
A NNUAL
Protability Ratios
Fields & formula = (100*(33/ ((1216 + prevy(1216))/ 2)))-(100*(242/ ((759 + prevy(759))/ 2)))
73
Sr.No.
Indicator
Indicators
August 2010
74
Sr.No. 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 Indicator Total liabilities Authorised equity shares Authorised preference shares Authorised unclassied shares Authorised equity capital Authorised preference capital Authorised unclassied capital Issued equity shares Issued preference shares Issued equity capital Issued preference capital Subscribed equity shares (net) Subscribed preference shares (net) Subscribed equity capital (net) Subscribed preference capital (net) Paid up equity shares Paid up preference shares Paid up equity capital (net of forfeited equity capital.) Forfeited equity capital Paid up preference capital (net of forfeited preference capital) Capital contribution, suspense & application money
A NNUAL
Liabilities
Fields & formula = total liabilities = 684 + 685 + 686 + 687 + 694 + 716 + 717 + 759 + 772 + 853 + 904 = authorised equity shares ai of 667 (total liabilities) = authorised pref shares ai of 667 (total liabilities) = authorised shares unclassied ai of 667 (total liabilities) = authorised equity capital ai of 667 (total liabilities) = authorised pref capital ai of 667 (total liabilities) = authorised cap unclassied ai of 667 (total liabilities) = issued equity shares ai of 667 (total liabilities) = issued pref shares ai of 667 (total liabilities) = issued equity cap ai of 667 (total liabilities) = issued pref cap ai of 667 (total liabilities) = subscribed net equity shares ai of 667 (total liabilities) = subscribed net pref shares ai of 667 (total liabilities) = subscribed net equity cap ai of 667 (total liabilities) = subscribed net pref cap ai of 667 (total liabilities) = paidup equity shares ai of 667 (total liabilities) = paidup pref shares ai of 667 (total liabilities) = paidup equity cap = paidup forfeited equity cap = paidup pref cap = cap contrib susp appl money = 688 + 689 + 690 + 691 + 692 + 693 (Continued. . . )
August 2010
Indicators
A NNUAL
Liabilities
Fields & formula = cap contrib by govt oth = share appl money equity = share appl money pref = equity cap susp and oth ac = pref cap susp ac = share cap deposit rbi = convertible warrants = shares nos holding co ai of 682 (paid up equity shares) = shares pct holding co ai of 682 (paid up equity shares) = equity allot without payment ai of 682 (paid up equity shares) = equity allot mna pcc of 697 (equity share without cash) = equity allot loan debt conv pcc of 697 (equity share without cash) = equity allot convertible warrants pcc of 697 (equity share without cash) = equity allot gdr ecb conv pcc of 697 (equity share without cash) = equity allot esop pcc of 697 (equity share without cash) = equity allot pref share conv pcc of 697 (equity share without cash) = equity share reconv adr gdr ai of 682 (paid up equity shares) = call in arrears = 706 + 707 ai of 684 (paid up equity capital) = call in arrears frm directors = call in arrears frm oth = reduct equity cap amt ai of 684 (paid up equity capital) = buyback amt pcc of 708 (redn eq cap amt buyback) = oth reduct equity cap amt pcc of 708 (redn eq cap amt buyback) = reduct equity cap shares = buyback shares (Continued. . . )
75
Sr.No. 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705
Indicator Capital contribuion / funds by govt., others Share application money/advances equity Share application money/advances preference shares Equity Capital suspense & other account Preference capital suspense account Share capital deposit with rbi (for foreign banks) Convertible warrants Number of shares held by holding company Number of shares held by holding company (%) Equity shares alloted without payment being received in cash Equity shares alloted pursuant to the scheme of mergers & acquisitions Equity shares alloted on conversion of loans/debt Equity shares alloted on conversion of convertible warrants Equity shares alloted on conversion of gdr/ecb, etc. Equity shares alloted in esops Equity share alloted on conversion of preference share Equity shares re-converted in adrs/ gdrs. Call in arrears amount
706 707 708 709 710 711 712
From directors From others Reduction in equity capital amount Buy back of shares amount Reduction in equity capital (other thanbuy-back) amount Reduction in equity capital shares Buy back of shares shares
Indicators
August 2010
76
Sr.No. 713 714 715 716 717 718 719 720 721 722 723 724 Indicator Reduction in equity capital (other thanbuy-back) shares Total amount paid on buy-back including premium Bonus share capital Minority interest reserves Reserves /funds Security premium reserves (net of deductions) Additions during the year Less: utilised for issue of bonus shares Issue expenses reduced and deducted Premium on redemption of deb./ pref. shares written off Security premium used for buy-back Capital, debt, investment & other reserves
A NNUAL
Liabilities
725 726 727 728 729 730 731 732 733 734 735 736 737
Capital redemption reserves Capital reserves (incl. grants/subsidies) Subsidies/grants Debenture/bond redemption reserves Investment allowance reserves Dividend equalisation reserve Foreign project reserves Tariffs and dividend control reserves (for electricity companies) Other statutory reserves Investment uctuation reserve Surplus /decit on mergers & acquisitions Forex uctuation reserves Lease equalisation reserves
Fields & formula pcc of 711 (redn eq cap share buyback) = oth reduct equity cap shares pcc of 711 (redn eq cap share buyback) = buyback amt paid incl premium ai of 684 (paid up equity capital) = bonus share cap ai of 684 (paid up equity capital) = minority int resv = resv = 718 + 724 + 744 + 750 + 753 + 754 - 755 = sec premium resv = sec premium resv addn pncc of 718 (res share prem) = sec premium resv utilised bonus pncc of 718 (res share prem) = sec premium resv utilised issue exp pncc of 718 (res share prem) = sec premium resv utilised redemp w off pncc of 718 (res share prem) = sec premium resv utilised buyback pncc of 718 (res share prem) = cap debt invest oth resv = 725 + 726 + 728 + 729 + 730 + 731 + 732 + 733 + 734 + 735 + 736 + 737 + 738 + 741 + 742 - 743 = cap redemp resv = cap resv = grants subsidies resv pncc of 726 (res capital) = deb bond redemp resv = invest allow resv = div equalisation resv = frgn proj resv = tariff div control resv = oth statutory resv = invest uct resv = amalgam mna resv = forex uct resv = lease equalisation resv (Continued. . . )
August 2010
Indicators
A NNUAL
Liabilities
Fields & formula = contingency resv = 739 + 740 = resv bad doubtful loans = oth contingency resv = oth specic resv funds = oth resv = arrears of dep = reval resv = reval xed ast pncc of 744 (res revaluation) = reval curr ast pncc of 744 (res revaluation) = reval invest pncc of 744 (res revaluation) = reversal prior reval xed ast pncc of 744 (res revaluation) = dep trf to pnl pncc of 744 (res revaluation) = esop resv = esop resv addn pncc of 750 (res e s o p) = esop resv used pncc of 750 (res e s o p) = general resv = bal as per pnl ac = accum losses = accum losses addn pncc of 755 (res accumulated losses) = accum losses used pncc of 755 (res accumulated losses) = revenue exp charged to resv ai of 717 (reserves and funds) = deposits commercial banks = 760 + 763 + 764 = demand deposits = 761 + 762 = demand deposits frm banks = demand deposits frm oth (Continued. . . )
77
Sr.No. 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762
Indicator Contingency reserves Reserves for bad and doubtful loans Other contingency reserves Other specic reserves /funds (incl. development reserve fund) Other revenue reserves Arrears of depreciation Revaluation reserves Revaluation of xed assets Revaluation of Stock / Current Assets Revaluation of Investments Reversal of prior revaluation of xed assets / stock & current assets / investments Transfer to P & L A/C for depreciation Employee stock option reserve Employee stock option reserve addition Employee stock option reserve used General reserves Balance as per prot & loss account Accumulated losses Additions during the year on merger / amalgamation Deductions during the year on demerger Revenue expenses directly charged to reserves Deposits (accepted by commercial banks) Demand deposits Demand deposits from banks Demand deposits from others
Indicators
August 2010
78
Sr.No. 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 Indicator Saving deposits Term deposits Term deposits from banks Term deposits from others Of which: deposits from india Of which: deposits from outside india Of which term deposits outside india Of which savings deposits outside india Of which demand deposits outside india Borrowings Secured borrowings Secured bank borrowings Secured short-term bank borrowings Secured term bank borrowings Secured nancial institutional borrowings Secured short-term nancial institutional borrowings Secured term nancial institutional borrowings Of which: foreign currency rupee loans Secured borrowings from central & state govt. Secured borrowings from government of india Secured borrowings from state governments Secured borrowings syndicated across banks & institutions Hire purchase loans Deferred credit Secured domestic suppliers credit Debentures/ bonds
A NNUAL
Liabilities
Fields & formula = saving deposits = lt deposits = 765 + 766 = lt deposits frm banks = lt deposits frm oth = deposits frm india pcc of 764 (term deposits) = deposits frm outside india pcc of 764 (term deposits) = lt deposits frm outside india pcc of 768 (deposits outside india) = savings deposits frm outside india pcc of 768 (deposits outside india) = demand deposits frm outside india pcc of 768 (deposits outside india) = borrowings = 773 + 808 + 841 = sec borrowings = 774 + 777 + 781 + 784 + 785 + 786 + 788 + 796 + 800 + 801 + 805 + 806 = sec bank borr = 775 + 776 = sec st bank borr = sec lt bank borr = sec n inst borr = 778 + 779 = sec st inst borr = sec lt inst borr = sec frgn crncy rupee loan ai of 773 (sec borrowings) = sec borr govt = 782 + 783 = sec borr central govt = sec borr state govt = sec borr syndicated banks inst = hire purchase loan = deferred credit = sec domestic suppliers credit pncc of 786 (deferred credit) = sec deb bonds (Continued. . . )
August 2010
Indicators
A NNUAL
Liabilities
Fields & formula = 789 + 791 = non convertible deb bonds = zero int bonds pncc of 789 (non convert deb bonds) = convertible deb = 792 + 793 + 794 = fully convertible deb bonds = partly convertible deb bonds = opt convertible deb bonds = redeem sec deb curr yr ai of 788 (debentures bonds) = sec frgn crncy borr = sec ecb euro bond pncc of 796 (foreign loan) = sec euro bonds pncc of 797 (sec ext commercial borr) = sec frgn suppliers credit pncc of 796 (foreign loan) = sec loan frm promoters directors = sec inter corp loan = sec loan frm subsi co pcc of 801 (inter corp loan) = sec loan frm gp ent pcc of 801 (inter corp loan) = sec loan frm oth ent pcc of 801 (inter corp loan) = sec borr int accr and due = oth sec borr = curr portion sec borr ai of 773 (sec borrowings) = unsec borrowings = 809 + 813 + 816 + 817 + 818 + 820 + 822 + 825 + 830 + 834 + 835 + 837 + 838 + 839 = xed deposits = xed deposits public pcc of 809 (xed deposits) = xed deposits frm promoters directors pcc of 809 (xed deposits) = xed deposits raised by n inst pcc of 809 (xed deposits) = unsec bank borr (Continued. . . )
79
Sr.No. 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813
Indicator Non-convertible debentures/ bonds Zero interest bonds Convertible debentures Fully convertible debentures/ bonds Partly convertible debentures/ bonds Optionally convertible debentures/bonds Of which : redeemable in the current year Foreign currency borrowings Borrowings through external commercial borrowings (including euro bonds) Of which : euro convertible bonds Secured foreign suppliers credit Loans from promoters /directors/shareholders (individuals) Inter-corporate loans Loans from subsidiary companies Loans from group/assoc. business enterprises Loans from other business enterprises Interest accrued and due (on secured borrowings) Other secured borrowings Of which: Current portion of secured borrowings (incl. deb. redmn.) Unsecured borrowings Fixed deposits Fixed deposits from public Fixed deposits from promoters / directors / shareholders. Fixed deposits raised by nancial institutions / NBFCs Unsecured Bank borrowings
Indicators
August 2010
80
Sr.No. 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 Indicator Unsecured short-term bank borrowings Unsecured term bank borrowings Unsecured borrowings from nancial insitutions Unsecured borrowings syndicated across banks & institutions Unsecured debentures/bonds Of which : redeemable debentures/bonds in the current year Unsecured deferred credit Unsecured domestic suppliers credit Unsecured borrowings from central & state govt. Unsecured borrowings from government of india Unsecred borrowings from state governments Unsecured foreign currency borrowings Unsecured external commercial borrowings (including euro bonds) Of which : unsecured euro convertible bonds Unsecured foreign suppliers credit Gdrs / adrs Unsecured inter-corporate loans Unsecured loans from subsidiary companies Unsecured loans from group & associate business enterprises Unsecured loans from other business enterprises Loans from promoters /directors/shareholders Commercial papers Maximum commercial paper outstanding during the year Sub-ordinated debt (bank) Interest accrued and due (on un-secured borrowings) Other unsecured borrowings Of which: Current portion of total unsecured borrowings Fields & formula = 814 + 815 = unsec st bank borr = unsec lt bank borr = unsec n inst borr = unsec borr syndicated banks inst = unsec deb bonds = redeem unsec deb curr yr ai of 818 (unsec debentures) = unsec deferred credit = unsec domestic suppliers credit pncc of 820 (unsec deferred credit) = unsec borr govt = 823 + 824 = unsec borr central govt = unsec borr state govt = unsec frgn crncy borr = unsec ecb euro bond pncc of 825 (unsec foreign loan) = unsec euro bonds pncc of 826 (external commercial borr) = unsec frgn suppliers credit pncc of 825 (unsec foreign loan) = adrs gdrs pncc of 825 (unsec foreign loan) = unsec inter corp loan = unsec loan frm subsi cos pcc of 830 (inter corporate loan) = unsec loan frm gp cos pcc of 830 (inter corporate loan) = unsec loan frm oth cos pcc of 830 (inter corporate loan) = unsec loan frm promoters directors = commercial papers = max commercial paper os ai of 835 (commercial papers) = subordinated debt = unsec borr int accr and due = oth unsec borr = curr portion unsec borr
A NNUAL
Liabilities
(Continued. . . )
August 2010
Indicators
A NNUAL
Liabilities
Fields & formula ai of 808 (unsec borrowings) = bank borr frm rbi = bank borr frm oth ai of 772 (borrowings) = bank borr frm oth domestic sources pcc of 842 (bank borr others) = bank borr frm oth frgn sources pcc of 842 (bank borr others) = sec borr of banks pncc of 772 (borrowings) = curr portion lt borr ai of 772 (borrowings) = loan trf on hiving unit ai of 772 (borrowings) = loan trf on hiving unit sec pcc of 847 (loan trf hiving unit) = loan trf on hiving unit unsec pcc of 847 (loan trf hiving unit) = loan trf on merger ai of 772 (borrowings) = loan trf on merger sec pcc of 850 (loan trf merger) = loan trf on merger unsec pcc of 850 (loan trf merger) = curr liab n prov = 854 + 858 + 859 + 864 + 870 + 867 + 878 = sundry creditors = 855 + 856 = sundry creditors goods serv = sundry creditors cap works = sundry creditors gp n subsi cos ai of 854 (sundry creditors) = acceptances = deposits adv cust employee = 860 + 861 + 862 + 863 = security trade dealer deposits = adv cust capital ac = adv cust revenue ac (Continued. . . )
81
Sr.No. 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862
Indicator Banks borrowings from rbi Banks borrowings from others Banks borrowings from other domestic sources Banks borrowings from other foreign sources Of which: secured borrowings (for banks) Current portion of secured and unsecured debt Loan transfer on hiving off unit Loan transfer on hiving off unit, secured Loan transfer on hiving off unit, unsecured Loan transfer on merger Loan transfer on merger, secured Loan transfer on merger, unsecured Current liabilities & provisions Sundry creditors Sundry creditors for goods and services Sundry creditors for capital works Of which: sundry creditors from group / subsidiary companies Acceptances Deposits & advances from customers and employees Security deposits /trade deposits /dealer deposits Advances from customers on capital account Advances from customers on revenue account (incl. payment received in advance from customers)
Indicators
August 2010
82
Sr.No. 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 Indicator Deposits from employees Interest accrued but not due Interest accrued and not due (on secured borrowings) Interest accrued and not due (on un-secured borrowings) Share application money/advances - oversubscribed /refundable amount Share application money/advances equity oversubscribed /refundable amount Share application money/advances preference shares oversubscribed /refundable amount Other current liabilities Inter-ofce adustments (liabilities) Unclaimed/unpaid dividend payable Unclaimed/unpaid public deposits Unclaimed/unpaid portion of redeemed preference shares Unclaimed/unpaid portion of redeemed debentures Interest on unclaimed / unpaid dues Other miscellaneous current liabilities(incl. lease terminal adj) Provisions Corporate tax provision Other direct & indirect tax provisions Wealth tax provision Agricultural tax provision Provison for indirect taxes Other direct tax provision Provision for bad/doubtful advances & debts Total dividend provisions Provision for interim dividend Dividend provision Dividend tax provision Provision for employee benets Provision for gratuity Fields & formula = deposits frm employees = int accr but not due = int accr but not due sec pcc of 864 (int accrued but not due) = int accr but not due unsec pcc of 864 (int accrued but not due) = share appl oversub = 868 + 869 = share appl equity oversub = share appl pref oversub
A NNUAL
Liabilities
= oth curr liab = 871 + 872 + 873 + 874 + 875 + 876 + 877 = inter ofce adj liab = unclaimed div payable = unclaimed public deposits = unclaimed redeemed pref shares = unclaimed redeemed deb = int on unclaimed unpaid dues = oth misc curr liab = provisions = 879 + 880 + 886 + 885 + 889 + 890 + 894 = corporate tax prov = oth direct indirect tax prov = 881 + 882 + 883 + 884 = wealth tax prov = agri tax prov = indirect tax prov = oth direct tax prov = prov bad adv debts = total div prov = 887 + 888 = interim div prov = div prov = div tax prov = employees prov = gratuity prov (Continued. . . )
August 2010
Indicators
A NNUAL
Liabilities
Fields & formula pcc of 890 (employees prov) = vrs prov pcc of 890 (employees prov) = oth employee prov pcc of 890 (employees prov) = oth prov = invest edu protection fund = 896 + 897 + 898 + 899 + 900 = unclaimed div = unclaimed xed deposit = unclaimed deb = unclaimed int = unclaimed oth = curr liab prov trf for hiving unit ai of 853 (curr liab and provisions) = curr liab prov trf for merger ai of 853 (curr liab and provisions) = curr liab prov ssis smes ai of 853 (curr liab and provisions) = deferred tax liab
83
Sr.No. 892 893 894 895 896 897 898 899 900 901 902 903 904
Indicator Provision for vrs Provision for other employee related issues (leave, wage agreement, etc.) Other provisions Investor education and protection fund (transferred) Unclaimed/unpaid dividend Unclaimed/unpaid xed deposits Unclaimed/unpaid debentures Unclaimed/unpaid interest Unclaimed/unpaid others Of which 1: current liabilities and provisions transferred on account of hiving of unit Of which 2: current liabilities and provisions takenover on account of merger Of which 3: current liabilities and provisions due to ssis / smes Deferred tax liability
Indicators
August 2010
84
Sr.No. 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 Indicator Shareholders Funds Reserves Free reserves Specic reserves Borrowings Bank borrowings Short term bank borrowings Long term bank borrowings Central & state govt. (usually sales tax deferrals) Debentures / bonds Non-convertible Foreign borrowings External commercial borrowings (including euro bonds) Of which : euro convertible bonds Foreign suppliers credit Borrowings from corporate bodies Group / associate cos. Borrowings from promoters / directors Interest accrued and due Deferred credit
A NNUAL
Derived Liabilities Indicators
Fields & formula = shareholders funds = (684 + 685 + 686 + 687 + 694 + 717 - 744 - 1375) = resv = 717 = free reserves = (742 + 753 + 754) = specic reserves = ((718 + 724 + 750 - 742)) = borrowings = 772 = bank borrowings = (774 + 813) = short term bank borrowings = (775 + 814) = long term bank borrowings = (776 + 815) = govt st defr borrowings = (781 + 822) = debentures = (788 + 818) = non convertible deb bonds+unsec deb bonds = 789 + 818 = foreign borrowings = (796 + 825) = unsec ecb euro bond+sec ecb euro bond = 826 + 797 = unsec euro bonds+sec euro bonds = 827 + 798 = unsec frgn suppliers credit+sec frgn suppliers credit = 828 + 799 = corporate borrowings = (830 + 801) = grp assc cos borrowings = (802 + 803 + 831 + 832) = borr from promoters = (800 + 834) = int accrued and due = (805 + 838) = total deferred credit (Continued. . . )
August 2010
Indicators
A NNUAL
Derived Liabilities Indicators

Fields & formula = (786 + 820) = other borrowings = (772 - ((774 + 813) + (779 + 784 + 817 + 816) + (781 + 822) + (788 + 818) + 809 + (796 + 825) + (830 + 801) + (800 + 834) + 835 + 785 + (805 + 838) + (786 + 820)))
85
Sr.No. 925
Indicator Other borrowings
Indicators
August 2010
86
Sr.No. 926 927 928 929 930 Indicator Shareholders Funds Paid up equity capital For consideration other than cash Share application money/advances (Equity and Preference) Reduction in equity capital shares Number of shares (in Lakhs) Authorised equity shares Issued equity shares Subscribed equity shares (net) Paid up equity shares Equity shares alloted without receiving payment Paid up preference shares Reduction in equity capital shares Reserves Free reserves Specic reserves
A NNUAL
Derived Liabilities Indicators: Shareholders Funds
Fields & formula = shareholders funds = (684 + 685 + 686 + 687 + 694 + 717 - 744 - 1375) = paidup equity cap = 684 = (equity allot without payment* face value)/ 10000000 = (697* face value)/ 10000000 = share appln money = (689 + 690) = reduct equity cap shares/ 100000 = 711/ 100000 = authorised equity shares/ 100000 = 668/ 100000 = issued equity shares/ 100000 = 674/ 100000 = subscribed net equity shares/ 100000 = 678/ 100000 = paidup equity shares/ 100000 = 682/ 100000 = equity allot without payment/ 100000 = 697/ 100000 = paidup pref shares/ 100000 = 683/ 100000 = reduct equity cap shares/ 100000 = 711/ 100000 = resv = 717 = free reserves = (742 + 753 + 754) = specic reserves = ((718 + 724 + 750 - 742))
931 932 933 934 935 936 937 938 939 940
August 2010
Indicators
A NNUAL
Derived Liabilities Indicators: Borrowings

Fields & formula = borrowings = 772 = sec borrowings = 773 = debentures = (788 + 818)
87
Sr.No. 941 942 943
Indicator Borrowings Secured borrowings Debentures/ bonds
Indicators
August 2010
88
Sr.No. 944 945 Indicator Current liabilities & provisions Current liabilities
A NNUAL
Derived Liabilities Indicators: Current Liabilities & Provisions
Fields & formula = curr liab n prov = 853 = current liabilities = (854 + 858 + 859 + 864 + 867 + 870)
August 2010
Indicators
A NNUAL
Contingent Liabilities
Fields & formula = contingent liab = 947 + 948 + 949 + 950 + 951 + 952 + 953 + 955 + 961 + 965 + 970 + 978 + 979 + 980 + 981 + 982 = bills cheques discounted = bills for collection = acceptances endorsement = counter suits by borrowers = suits for decient serv = suits against banks wrt sureties = letters of credit = letters of credit to gp cos pncc of 953 (letters credit) = disputed taxes ai of 946 (contingent liab) = disputed income tax pcc of 955 (disputed taxes) = disputed excise duty pcc of 955 (disputed taxes) = disputed custom duty pcc of 955 (disputed taxes) = disputed sales tax pcc of 955 (disputed taxes) = oth disputed taxes incl local taxes pcc of 955 (disputed taxes) = disputed claims = 962 + 963 + 964 = disputed licence fees = disputed lease rentals = oth disputed claims = guarantees = 966 + 968 = guarantees by co = guarantees for gp cos pncc of 966 (guarantee by co for oth) = counter guarantees by co = counter guarantees for gp cos pncc of 968 (counter guarantee by co) (Continued. . . )
89
Sr.No. 946
Indicator Contingent liabilities
947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969
Bills/cheques discounted Bills for collection (banks) Acceptances, endorsement obligation (banks) Counter suits led by borrowers (against whom legal action has been initiated) Suits led in courts for decient services Suit led against banks for non-sanction of limits/non-extn. of guarantees/disputes relating to guarantees. Letter of credit issued by the company Letter of credit issued by the company for group companies Disputed taxes Disputed income tax Dispuated excise Disputed custom duties Disputed sales tax Others disputed taxes including octroi and local taxes Disputed claims/others Licence fees (telecom, etc.) Lease rentals Other claims / others Total guarantees Guarantees by company Guarantee by company for group companies Counter guarantees by company Counter guarantees for group companies
Indicators
August 2010
90
Sr.No. 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 Indicator Bonds issued in favour of govt. authorities, etc. For disputed taxes Bonds issued for disputed income tax Bonds issued for disputed excise Bonds issued for disputed custom duties Bonds issued for disputed sales tax Bonds issued by directors/promoters in their personal capacity Bonds issued for other purposes Liabilities on account of non fullment of export obligation Liabilities on account of forward foreign exchange contract Contracts remaining to be executed on capital account Claims against the company not acknowledged as debt Other contingent liabilities Arrears of preferece dividend Unprovided employee dues Liabilities on account of un-called/partly paidup shares/debentures Liabilities on account of underwritting obligation Other miscellaneous contingent liabilities Research & development expenses (capital & current account) Research & development expenses - capital account Research & development expenses - current account
A NNUAL
Fields & formula = bonds issued fav govt auth = 971 + 976 + 977 = bonds issued disputed taxes = bonds issued disputed income tax pcc of 971 (bonds for disputed taxes) = bonds issued disputed excise duties pcc of 971 (bonds for disputed taxes) = bonds issued disputed custom duties pcc of 971 (bonds for disputed taxes) = bonds issued disputed sales tax pcc of 971 (bonds for disputed taxes) = bonds issued by directors = bonds issued for oth purposes = liab wrt not full export commit = liab wrt fwd frgn exch contract = contracts pending execution cap ac = claims not acknow as debt = oth contingent liab = 983 + 984 + 985 + 986 + 987 = arrears of pref div = unprovided employees dues = liab wrt part paid share deb = liab wrt underwriting obligation = oth misc contingent liab = rnd = 989 + 990 = rnd exp cap ac = rnd exp curr ac
Contingent Liabilities
August 2010
Indicators
A NNUAL
Derived Contingent Liabilities Indicators

Fields & formula = if (net worth net of reval dre > 0, (contingent liab/ net worth net of reval dre)*100, 0) = if ((684 + 685 + 686 + 687 + 717 - 744 - 1375) > 0, (946/ (684 + 685 + 686 + 687 + 717 - 744 - 1375))*100, 0)
91
Sr.No. 991
Indicator Contingent liabilities / Net worth (%)
Indicators
August 2010
92
Sr.No. 992 993 Indicator Liquidity Cash to current liabilities (times) Cash to avg. cost of sales (times)
A NNUAL
Liquidity, Working Cycle & Turnover Ratios
Fields & formula = cash n bank no fd security/ current liab n prov = (1352 - 1363)/ (853 - 856 - 860 - 871 - 885 - 863 + 775 + 814 + 778 + 835) = cash n bank no fd security/ cost of sales per day = (1352 - 1363)/ ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 - 81 - 84)/ 365) = quick assets / quick liab n prov = (1293 - 1299 + (1352 - 1363) - 1332) / (853 - 856 - 860 - 871 - 885 - 863 + 775 + 814 + 778 + 835 - 890) = current assets no asst held sale / current liab n prov = (1272 + 1293 + (1352 - 1363) + 1258 - 1259) / (853 - 856 - 860 - 871 - 885 - 863 + 775 + 814 + 778 + 835) = if (net worth > 0, debt / net worth, 0) = if ((684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375) > 0, (772 + 686 + 690 + 692) / (684 + 685 + 687 - 690 - 692 + 694 + 717 - 744 - 1375), 0) = pbit net of pne/ fund based nancial charges = (491 + 321 + 240 + 247 + 255-60 + 307 + 252)/ (240 + 247 + 255 + 252) = 100*(total interest exp/ avg borrowings) = 100*((240 + 247 + 255)/ ((772 + prevy(772))/ 2)) = (marketable sec-marketable sec of gp) = (1258-1259) = (inventories/ current assets n mktbl invsts)*100 = (1272/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (debtors less 6m/ current assets n mktbl invsts)*100 = (1294/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (debtors more 6m/ current assets n mktbl invsts)*100 = (1299/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (bills recv/ current assets n mktbl invsts)*100 = (1307/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (accr inc lease rent oth recv/ current assets n mktbl invsts)*100 = (1308/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (recv for sale invest n oth/ current assets n mktbl invsts)*100 = (1315/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (cash bank bal/ current assets n mktbl invsts)*100 = (1352/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = (ast held sale trf/ current assets n mktbl invsts)*100 = (1321/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 (Continued. . . )
994
Quick ratio (times)
995
Current ratio (times)
996
Debt to equity ratio (times)
997 998
Interest cover (times) Interest incidence (%) Current assets (Rs.crore) Marketable securities (excl. group sec.) Structure of current assets (% of total current assets) Inventories Sundry debtors ots. < 6 mths & doubtful Sundry debtors ots. > 6 mths & doubtful Bills receivable Acccured income, lease rent & other receivables Sale of investments & other receivables Cash & bank balance (excl. FD held as security) Assets held for sale/transfer
999
1000 1001 1002 1003 1004 1005 1006 1007
August 2010
Indicators
A NNUAL

Fields & formula = ((marketable sec-marketable sec of gp)/ current assets n mktbl invsts)*100 = ((1258-1259)/ ((1272 + 1293 + 1352 + 1321) + 1258 - 1259))*100 = net working capital = ((1272 + 1293 + 1352 + 1321) - (853 - 856 - 860 - 871 - 885 - 863 + 775 + 814 + 778 + 835)) = net working capital cosm = ((if (((103 + 111 + 110) != 0) , ((365 * (((1273 + prevy(1273))/ 2)))/ ((103 + 111 + 110))) , 0) * ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 81 - 84)/ 365)) + (if ((((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))!= 0) , (365 * ((1279 + prevy(1279))/ 2))/ (((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))) , 0) * ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 - 81 - 84)/ 365)) + (if (((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84) != 0) , (365 * ((1277 + prevy(1277))/ 2))/ ((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84)) , 0) * ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 - 81 84)/ 365)) + (if ((6!= 0) , (365 * (((1294 + 1299 + 1307 + 1298 + 1303) + prevy(1294 + 1299 + 1307 + 1298 + 1303))/ 2))/ (6) , 0) * ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 - 81 - 84)/ 365)) - (if ((((101 - 125 - 127 - 276 - 281 - 288 + 295 + 300 - 234 - 264 - 307 + 309 - 321)) != 0) , ((365 * ((854 + 858 + 877 + 859)))/ ((101 - 125 - 127 - 276 - 281 - 288 + 295 + 300 - 234 264 - 307 + 309 - 321))) , 0) * ((102 + 113 + 111 + 116 + 112 + 154 + 158 + 163 + 167 + 172 + 187 + 193 + 194 + 200 + 207 + 171 + 206 + 204 + 208 + 209 + 276 - 81 84)/ 365))) = raw material days = if (((103 + 111 + 110) != 0) , ((365 * (((1273 + prevy(1273))/ 2)))/ ((103 + 111 + 110))) , 0) = stk wip days = if ((((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))!= 0) (Continued. . . )
93
Sr.No. 1008
Indicator Marketable securities (excl. group sec.) Working capital & turnover ratios Net working capital (Rs.crore)
1009
1010
Net working capital (Rs.crore, cost of sales method)
1011
Working cycle (days) Raw material cycle
1012
WIP cycle
Indicators
August 2010
94
Sr.No. Indicator
A NNUAL
1013
Finished goods cycle
1014
Debtors
1015
Gross working capital cycle
1016
Creditors
1017
Net working capital cycle
Fields & formula , (365 * ((1279 + prevy(1279))/ 2))/ (((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))) , 0) = nished goods days = if (((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84) != 0) , (365 * ((1277 + prevy(1277))/ 2))/ ((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84)) , 0) = debtors days = if ((6!= 0) , (365 * (((1294 + 1299 + 1307 + 1298 + 1303) + prevy(1294 + 1299 + 1307 + 1298 + 1303))/ 2))/ (6) , 0) = gross working capital cycle = (if (((103 + 111 + 110) != 0) , ((365 * (((1273 + prevy(1273))/ 2)))/ ((103 + 111 + 110))) , 0) + if ((((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))!= 0) , (365 * ((1279 + prevy(1279))/ 2))/ (((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))) , 0) + if (((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84) != 0) , (365 * ((1277 + prevy(1277))/ 2))/ ((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84)) , 0) + if ((6!= 0) , (365 * (((1294 + 1299 + 1307 + 1298 + 1303) + prevy(1294 + 1299 + 1307 + 1298 + 1303))/ 2))/ (6) , 0)) = creditors days = if ((((101 - 125 - 127 - 276 - 281 - 288 + 295 + 300 - 234 - 264 - 307 + 309 321)) != 0) , ((365 * ((854 + 858 + 877 + 859)))/ ((101 - 125 - 127 - 276 281 - 288 + 295 + 300 - 234 - 264 - 307 + 309 - 321))) , 0) = net working capital cycle = ((if (((103 + 111 + 110) != 0) , ((365 * (((1273 + prevy(1273))/ 2)))/ ((103 + 111 + 110))) , 0) + if ((((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))!= 0) , (365 * ((1279 + prevy(1279))/ 2))/ (((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))) , 0) + if (((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84) != 0) , (365 * ((1277 + prevy(1277))/ 2))/ ((102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84)) , 0) + if ((6!= 0) , (365 * (((1294 + 1299 + 1307 + 1298 + 1303) + prevy(1294 + 1299 + 1307 + 1298 + 1303))/ 2))/ (6) , 0)) - if ((((101 - 125 - 127 - 276 - 281 - 288 + 295 + 300 - 234 - 264 - 307 + 309 - 321)) != 0) , ((365 * ((854 + 858 + 877 + 859)))/ ((101 - 125 - 127 276 - 281 - 288 + 295 + 300 - 234 - 264 - 307 + 309 - 321))) , 0)) = raw material expense/ (avg stk stores + avg stk rawmat) = (103 + 110)/ (((1276 + prevy(1276))/ 2) + ((1274 + prevy(1274))/ 2)) = cost of prod wip/ avg stk fg and wip = ((102 + (113 * 0.70) + 116 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276*0.90) - 84))/ ((1277 + prevy(1277))/ 2) = cost of goods sold/ avg stk fg = (102 + (113 *0.70) + 111 + (116 *0.70) + 112 + 154 + (158 * 0.50) + 165 + (164*0.70) + 171 + 206 + 204 + 208 + 209 + (276 * 0.90)- 81 - 84)/ ((1278 + prevy(1278))/ 2) = sales/ avg debtors = 6/ (((1294 + 1299 + 1307 + 1298 + 1303) + prevy(1294 + 1299 + 1307 + 1298 + 1303))/ 2) = cost of production / avg creditors = (102 + 112 - 84 + 111 + 113 + 116 + (208 + 209)) / ((855 + prevy(855))/ 2) = total income/ avg tot asset net miscexp now reval = 5/ (((1028 - 744 - 1375) + prevy((1028 - 744 - 1375)))/ 2) = total income/ compensation to employees = 5/ 116 = sales/ avg gfa net of reval = 6/ (((1029 - 744) + prevy((1029 - 744)))/ 2) = sales/ avg nfa net of reval = 6/ (((1168 - 744) + prevy((1168 - 744)))/ 2) = sales/ avg nfa net of reval = 6/ (((1168 - 744) + prevy((1168 - 744)))/ 2)
95
Sr.No.
Indicator
1018 1019
Turnover ratios (times) Raw material turnover WIP turnover
1020
Finished goods turnover
1021
Debtors turnover
1022
Creditors turnover Asset utilisation ratios (times) Total income / Avg. total assets Total income / Compensation to employees Sales / Avg. GFA (excl. reval.) Sales /Avg. NFA (excl. reval.) Sales (net of repairs,maintenance) /Avg. NFA (excl. reval.)
1023 1024 1025 1026 1027
Indicators
August 2010
96
Sr.No. 1028 1029 1030 1031 1032 1033 1034 1035 1036 1037 1038 1039 1040 1041 1042 1043 1044 1045 1046 1047 1048 1049 1050 Indicator Total assets Gross xed assets Intangible assets Goodwill Add: additions during year of goodwill Additions during the year due to revaluation of goodwill Less: deductions during year of goodwill Less: cumulative depreciation of goodwill Depreciation for the year of goodwill Net goodwill Software Add: additions during year of software Additions during the year due to revaluation of software Less: deductions during year of software Less: cumulative depreciation of software Depreciation for the year of software Net software Other intangible assets Add: additions during year of other intangible assets Additions during the year due to revaluation of other intangible assets Less: deductions during year of other intangible assets Less: cumulative depreciation of other intangible assets Depreciation for the year of other intangible assets
A NNUAL
Assets
Fields & formula = total assets = 1168 + 1180 + 1181 + 1321 + 1216 + 1228 + 1272 + 1293 + 1322 + 1351 + 1352 + 1375 = gross xed assets = 1030 + 1058 + 1079 + 1107 + 1135 - 1171 = intangible ast = 1045 + 1038 + 1031 = goodwill = goodwill addn pncc of 1031 (goodwill) = goodwill addn reval pncc of 1031 (goodwill) = goodwill deduct pncc of 1031 (goodwill) = goodwill cumm dep = goodwill dep pncc of 1035 (goodwill cum dep) = net goodwill = 1031 - 1035 = software = sw addn pncc of 1038 (software asst) = sw addn reval pncc of 1038 (software asst) = sw deduct pncc of 1038 (software asst) = sw cumm dep = sw dep pncc of 1042 (software cum dep) = net sw = 1038 - 1042 = oth intangible ast = oth intangible ast addn pncc of 1045 (oth intng asst) = oth intangible ast addn reval pncc of 1045 (oth intng asst) = oth intangible ast deduct pncc of 1045 (oth intng asst) = oth intangible ast cumm dep = oth intangible ast dep (Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula pncc of 1049 (oth intng asst cum dep) = net oth intangible ast = 1045 - 1049 = intangible ast addn = 1032 + 1039 + 1046 = intangible ast addn reval = 1033 + 1040 + 1047 = intangible ast deduct = 1034 + 1041 + 1048 = intangible ast cumm dep = 1035 + 1042 + 1049 = intangible ast dep = 1036 + 1043 + 1050 = net intangible ast = 1037 + 1044 + 1051 = land n building = 1059 + 1066 = land = land addn pncc of 1059 (land) = land addn reval pncc of 1059 (land) = land deduct pncc of 1059 (land) = land cumm dep = land dep pncc of 1063 (land cum dep) = net land = 1059 - 1063 = building = building addn pncc of 1066 (build) = building addn reval pncc of 1066 (build) = building deduct pncc of 1066 (build) = building cumm dep = building dep pncc of 1070 (build cum dep) = net building (Continued. . . )
97
Sr.No. 1051 1052 1053 1054 1055 1056 1057 1058 1059 1060 1061 1062 1063 1064 1065 1066 1067 1068 1069 1070 1071 1072
Indicator Net other intangible assets Add: additions during year of total intangible assets Additions during the year due to revaluation of total intangible assets Less: deductions during year of total intangible assets Less: cumulative depreciation of total intangible assets Depreciation / Amortisation for the year of total intangible assets Net intangible assets Land and building Land Add: additions during year of land Additions during the year due to revaluation of land Less: deductions during year of land Less: cumulative depreciation of land Depreciation for the year of land Net land Building Add: additions during year of building Additions during the year due to revaluation of building Less: deductions during year of building Less: cumulative depreciation of building Depreciation for the year of building Net buildings
Indicators
August 2010
98
Sr.No. 1073 1074 1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085 1086 1087 1088 1089 1090 1091 1092 1093 Indicator Add: additions during year of land and building Additions during the year due to revaluation of land and building Less: deductions during year of land and building Less: cumulative depreciation of land and building Depreciation for the year of land and building Net land and buildings Plant & machinery / computers / electrical installations Plant and machinery Add: additions during year of plant and machinery Additions during the year due to revaluation of plant and machinery Less: deductions during year of plant and machinery Less: cumulative depreciation of plant and machinery Depreciation for the year of plant and machinery Net plant and machinery Computers/it systems Add: additions during year of computer systems Additions during the year due to revaluation of computer systems Less: deductions during year of computer systems Less: cumulative depreciation of computer systems Depreciation for the year of computer systems Net computers/it systems Fields & formula = 1066 - 1070 = land building addn = 1060 + 1067 = land n building addn reval = 1061 + 1068 = land n building deduct = 1062 + 1069 = land n building cumm dep = 1063 + 1070 = land n building dep = 1064 + 1071 = net land n building = 1065 + 1072 = plant mach computer elec = 1080 + 1087 + 1094 = plant = plant addn pncc of 1080 (tot gross plant) = plant addn reval pncc of 1080 (tot gross plant) = plant deduct pncc of 1080 (tot gross plant) = plant cumm dep = plant dep pncc of 1084 (plant cum dep) = net plant = 1080 - 1084 = computer it = computer it addn pncc of 1087 (tot gross comp) = computer it addn reval pncc of 1087 (tot gross comp) = computer it deduct pncc of 1087 (tot gross comp) = computer it cumm dep = computer it dep pncc of 1091 (comp cum dep) = net computer it = 1087 - 1091
A NNUAL
Assets
(Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = elec install tting = elec install tting addn pncc of 1094 (tot gross elec instal) = elec install tting addn reval pncc of 1094 (tot gross elec instal) = elec install tting deduct pncc of 1094 (tot gross elec instal) = elec install tting cumm dep = elec install tting dep pncc of 1098 (elec instl cum dep) = net elec install tting = 1094 - 1098 = plant mach computer elec addn = 1081 + 1088 + 1095 = plant mach computer elec addn reval = 1082 + 1089 + 1096 = plant mach computer elec deduct = 1083 + 1090 + 1097 = plant mach computer elec cumm dep = 1084 + 1091 + 1098 = plant mach computer elec dep = 1085 + 1092 + 1099 = net plant mach computer elec = 1086 + 1093 + 1100 = transport comm equip infra = 1108 + 1115 + 1122 = transport infra = transport infra addn pncc of 1108 (transport infra) = transport infra addn reval pncc of 1108 (transport infra) = transport infra deduct pncc of 1108 (transport infra) = transport infra cumm dep = transport infra dep pncc of 1112 (transport infra cum dep) = net transport infra = 1108 - 1112 (Continued. . . )
99
Sr.No. 1094 1095 1096 1097 1098 1099 1100 1101 1102 1103 1104 1105 1106 1107 1108 1109 1110 1111 1112 1113 1114
Indicator Electrical installations & ttings Add: additions during year of electrical installations & ttings Additions during the year due to revaluation of electrical installations & ttings Less: deductions during year of electrical installations & ttings Less: cumulative depreciation of electrical installations & ttings Depreciation for the year of electrical installations & ttings Net electrical installations & ttings Add: additions during year of plant/computer/electrical assets Additions during the year due to revaluation of plant/computer/electrical assets Less: deductions during year of plant/computer/electrical assets Less: cumulative depreciation of plant/computer/electrical assets Depreciation for the year of plant/computer/electrical assets Net plant & machinery / computers / electrical assets Transport & communication equipment / infrastructure Transport infrastructure Add: additions during year of transport infrastructure Additions during the year due to revaluation of transport infrastructure Less: deductions during year of transport infrastructure Less: cumulative depreciation of transport infrastructure Depreciation for the year of transport infrastructure Net transport infrastructure
Indicators
August 2010
100
Sr.No. 1115 1116 1117 1118 1119 1120 1121 1122 1123 1124 1125 1126 1127 1128 1129 1130 1131 1132 1133 1134 1135 Indicator Transport equipment / vehicles Add: additions during year of transport equipment / vehicles Additions during the year due to revaluation of transport equipment / vehicls Less: deductions during year of transport equipment / vehicles Less: cumulative depreciation of transport equipment / vehicles Depreciation for the year of transport equipment / vehicles Net transport equipment / vehicles Communication equipment Add: additions during year of communication equipment Additions during the year due to revaluation of communication equipment Less: deductions during year of communication equipment Less: cumulative depreciation of communication equipment Depreciation for the year of communication equipment Net communication equipment Add: additions during year of transport/communication equipment Additions during the year due to revaluation of transport/communication equipment Less: deductions during year of transport/communication equipment Less: cumulative depreciation of transport/communication equipment Depreciation for the year of transport/communication equipment Net transport & communication equipment / infrastructure Furniture / social amenities / other xed assets Fields & formula = transport vehicles = transport vehicles addn pncc of 1115 (transport vehicles) = transport vehicles addn reval pncc of 1115 (transport vehicles) = transport vehicles deduct pncc of 1115 (transport vehicles) = transport vehicles cumm dep = transport vehicles dep pncc of 1119 (transport veh cum dep) = net transport vehicles = 1115 - 1119 = comm equip = comm equip addn pncc of 1122 (commn eqpt) = comm equip addn reval pncc of 1122 (commn eqpt) = comm equip deduct pncc of 1122 (commn eqpt) = comm equip cumm dep = comm equip dep pncc of 1126 (commn eqpt cum dep) = net comm equip = 1122 - 1126 = transport comm equip infra addn = 1109 + 1116 + 1123 = transport comm equip infra addn reval = 1110 + 1117 + 1124 = transport comm equip infra deduct = 1111 + 1118 + 1125 = transport comm equip infra cumm dep = 1112 + 1119 + 1126 = transport comm equip infra dep = 1113 + 1120 + 1127 = net transport comm equip infra = 1121 + 1128 + 1114 = furn social oth xed ast = 1136 + 1143 + 1150
A NNUAL
Assets
(Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = furn and xtures = furn and xtures addn pncc of 1136 (tot gross furniture) = furn and xtures addn reval pncc of 1136 (tot gross furniture) = furn and xtures deduct pncc of 1136 (tot gross furniture) = furn and xtures cumm dep = furn and xtures dep pncc of 1140 (furniture cum dep) = net furn and xtures = 1136 - 1140 = social amenities = social amenities addn pncc of 1143 (tot gross social amenity) = social amenities addn reval pncc of 1143 (tot gross social amenity) = social amenities deduct pncc of 1143 (tot gross social amenity) = social amenities cumm dep = social amenities dep pncc of 1147 (social amenity cum dep) = net social amenities = 1143 - 1147 = oth xed ast = oth xed ast addn pncc of 1150 (tot gross oth xed asst) = oth xed ast addn reval pncc of 1150 (tot gross oth xed asst) = oth xed ast deduct pncc of 1150 (tot gross oth xed asst) = oth xed ast cumm dep = oth xed ast dep pncc of 1154 (oth xed asst cum dep) = net oth xed ast = 1150 - 1154 = furn social oth xed ast addn = 1137 + 1144 + 1151 = furn social oth xed ast addn reval (Continued. . . )
101
Sr.No. 1136 1137 1138 1139 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 1151 1152 1153 1154 1155 1156 1157 1158
Indicator Furniture and xtures Add: additions during year of furniture and xtures Additions during the year due to revaluation of furniture and xtures Less: deductions during year of furniture and xtures Less: cumulative depreciation of furniture and xtures Depreciation for the year of furniture and xtures Net furniture and xtures Social amenities Add: additions during year of social amenitites Additions during the year due to revaluation of social amenitites Less: deductions during year of social amenitites Less: cumulative depreciation of social amenitites Depreciation for the year of social amenitites Net social amenities Other xed assets Add: additions during year of other xed assets Additions during the year due to revaluation of other xed assets Less: deductions during year of other xed assets Less: cumulative depreciation of other xed assets Depreciation for the year of other xed assets Net other xed assets Add: additions during year of furniture / social amenities / other xed assets Additions during the year due to revaluation of furniture /
Indicators
August 2010
102
Sr.No. 1159 1160 1161 1162 1163 1164 1165 1166 1167 1168 1169 1170 1171 1172 1173 1174 1175 1176 1177 1178 1179 Indicator social amenities / other xed assets Less: deductions during year of furniture / social amenities / other xed assets Less: cumulative depreciation of furniture / social amenities / other xed assets Depreciation for the year of furniture / social amenities / other xed assets Net furniture / social amenities / other xed assets Add: total additions during year of gross xed assets Total additions during the year due to revaluation of gross xed assets Less: total deductions during year of gross xed assets Less: total cumulative depreciation of gross xed assets Total depreciation for the year of gross xed assets Net xed assets Net lease reserve adjustment Less: arrears of depreciation (cumulative) Less: provisions / provision for impairment Gross pre-operative expenses pending allocation Gross pre-operative Interest expenses Gross pre-operative salaries and wages expenses Gross pre-operative other expenses Less: pre-operative income Less: amount allocated to xed assets Less : trf. to miscellaneous expenditure Less: write-offs
A NNUAL
Assets
Fields & formula = 1138 + 1145 + 1152 = furn social oth xed ast deduct = 1139 + 1146 + 1153 = furn social oth xed ast cumm dep = 1140 + 1147 + 1154 = furn social oth xed ast dep = 1141 + 1148 + 1155 = net furn social oth xed ast = 1142 + 1149 + 1156 = gross xed ast addn = 1151 + 1144 + 1137 + 1129 + 1095 + 1081 + 1073 + 1052 + 1088 = gross xed ast addn reval = 1152 + 1145 + 1138 + 1130 + 1096 + 1082 + 1074 + 1053 + 1089 = gross xed ast deduct = 1075 + 1083 + 1131 + 1139 + 1146 + 1153 + 1097 + 1054 + 1090 = gross xed ast cumm dep = 1076 + 1084 + 1132 + 1140 + 1147 + 1154 + 1055 + 1098 + 1091 = gross xed ast dep = 1077 + 1085 + 1133 + 1141 + 1148 + 1155 + 1056 + 1099 + 1092 = net xed assets = 1078 + 1106 + 1134 + 1162 + 1057 - 1170 - 1171 + 1169 = net lease resv adj = cumm arrears of dep = prov incl impairment = gross pre op exp pending alloc pcc of 1180 (net pre operative exp) = gross pre op int exp pcc of 1172 (gross pre operative exp) = gross pre op salary wage exp pcc of 1172 (gross pre operative exp) = gross pre op oth exp pcc of 1172 (gross pre operative exp) = pre op inc pcc of 1180 (net pre operative exp) = amt alloc xed ast pcc of 1180 (net pre operative exp) = pre op trf to misc exp pcc of 1180 (net pre operative exp) = pre op w offs (Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula pcc of 1180 (net pre operative exp) = net pre op exp = cap wip = gfa addn dueto to forex uct ai of 1029 (gross xed assets) = gfa deduct dueto forex uct ai of 1029 (gross xed assets) = leased out ast gross ai of 1029 (gross xed assets) = leased out ast plant mach pcc of 1184 (leased out asst gross) = leased out ast vehicles pcc of 1184 (leased out asst gross) = leased out ast oth pcc of 1184 (leased out asst gross) = cumm dep leased out ast ai of 1166 (tot xed asst cum dep) = net xed ast trf hiving unit ai of 1168 (tot net xed asst) = net xed ast trf merger ai of 1168 (tot net xed asst) = leased in ast ai of 1029 (gross xed assets) = leased in plant mach pcc of 1191 (leased in asst) = leased in vehicles pcc of 1191 (leased in asst) = leased in oth ast pcc of 1191 (leased in asst) = addition in xed ast due to reval pncc of 1029 (gross xed assets) = impaired xed ast ai of 1171 (provision provn impairment) = impaired intangible ast pcc of 1196 (tot impair) = impair of goodwill pcc of 1197 (tot intng asst impair) = impair of sw pcc of 1197 (tot intng asst impair) = impair of oth intangible ast (Continued. . . )
103
Sr.No. 1180 1181 1182 1183 1184 1185 1186 1187 1188 1189 1190 1191 1192 1193 1194 1195 1196 1197 1198 1199 1200
Indicator Net pre-operative expenses pending allocation Capital work-in-progress Addition to gfa due to uctuation in forex rate Deduction to gfa due to uctuation in forex rate Leased out assets (gross) Plant and machinery leased out Vehicles leased out Others leased out assets Depreciation on leased out assets Net xed assets transferred on account of hiving of unit Net xed assets transferred on account of merger Leased in assets Leased in plant and machinery Leased in vehicles Leased in others assets Total addition (till date) in xed assets due to revaluation Total impairment of xed assets Total impairment of intangible assets Impairment of goodwill Impairment of software Impairment of other intangible assets
Indicators
August 2010
104
Sr.No. 1201 1202 1203 1204 1205 1206 1207 1208 1209 1210 1211 1212 1213 1214 1215 1216 1217 1218 1219 1220 1221 1222 1223 1224 1225 1226 1227 1228 Indicator Total impairment of land and building Impairment of land Impairment of building Total impairment of plant & machinery / computers / electrical installations Impairment of plant and machinery Impairment of computers/it systems Impairment of electrical installations & ttings Total impairment of transport & communication equipment / infrastructure Impairment of trasport infrastructure Impairment of transport equipment / vehicles Impairment of communication equipment Total impairment of furniture / social amenities / other xed assets Impairment of furniture and xtures Impairment of social amenities Impairment of other xed assets Loans / advances (nbfcs/banks/s/housing nance cos. only) Term loans Housing loans (for banks/housing nance cos only) Short-term loans Institution/inter-bank advances Advances/ deposits with government / statutory authorities Advances to others (incl. for companies) Of which 1: secured loans Of which 2: unsecured loans Of which 3: loans to priority sector Of which 4: advances to public sector Of which 5: overseas loans Investments Fields & formula pcc of 1197 (tot intng asst impair) = impaired land building = 1202 + 1203 = impair of land = impair of building = impair of plant mach computer elec = 1205 + 1206 + 1207 = impair of plant mach = impair of computer it = impair of elec install tting = impair of transport comm equip infra = 1209 + 1210 + 1211 = impair of transport infra = impair of transport vehicles = impair of comm equip = impair of furn social oth xed ast = 1213 + 1214 + 1215 = impair of furn and xtures = impair of social amenities = impair of oth xed ast = n serv co loans adv = 1217 + 1219 + 1220 + 1221 + 1222 = lt loans = lt loans for housing pncc of 1217 (term loan advances) = st loans = inst inter bank adv = adv deposits with govt = adv to oth = sec loans = unsec loans ai of 1216 (loan advance nbfcs) = loans to priority sect ai of 1216 (loan advance nbfcs) = loans to public sect ai of 1216 (loan advance nbfcs) = overseas loans ai of 1216 (loan advance nbfcs) = investments
A NNUAL
Assets
(Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = 1229 + 1232 + 1235 + 1240 + 1243 + 1244 + 1245 - 1252 = invest equity shares = 1230 + 1231 = invest equity of gp = invest oth equity = invest pref shares = 1233 + 1234 = invest pref of gp = invest oth pref = invest all debt instru = 1236 + 1239 = invest debt instru excl govt bonds = 1237 + 1238 = invest debt instru of gp = invest oth debt instru = invest debt instru govt bond = invest mfs = 1241 + 1242 = invest mfs of gp = invest oth mfs = invest approved sec = invest assisted cos = invest oth = 1246 + 1247 + 1248 + 1249 + 1250 + 1251 = invest own sec deb = invest share deb appl money = invest immovable properties = invest cap of partnership aop boi = invest unutilised issue money = misc invest = prov dimun in invest cumm = bv of quoted invest ai of 1228 (investments) = bv of quoted invest gp pcc of 1253 (total quoted investment) = bv of quoted invest oth cos pcc of 1253 (total quoted investment) (Continued. . . )
105
Sr.No. 1229 1230 1231 1232 1233 1234 1235 1236 1237 1238 1239 1240 1241 1242 1243 1244 1245 1246 1247 1248 1249 1250 1251 1252 1253 1254 1255
Indicator Investment in equity shares Investment in equity shares of group companies Investment in equity shares of other than group companies Investment in preference shares Investment in preference shares of group companies Investment in preference shares of other than group companies Investment in debt instruments In debt instruments (incl. debentures) other than governement debentures/bonds Investment in debt instruments of group companies Investment in debt instruments of other than group companies Investment in bonds/debentures of government/local bodies Investment in mutual funds Investment in mutual funds of group companies Investment in mutual funds of other than group companies Investment in approved securites (for slr and other statutory requirement) Investment in assisted companies Investment in others Investment in own debentures/securities Investment in share and debenture application money (pending allotment) Investment in immovable properties Investment in the capital of partnership rms, aop, boi. Investment of un-utilised monies of issue Miscellaneous investments Less: provision for dimunition in value of investments Book value of quoted investments Shares, debt instruments & units of group companies Shares, debt instruments & units of other companies
Indicators
August 2010
106
Sr.No. 1256 1257 1258 1259 1260 1261 1262 1263 1264 1265 1266 1267 1268 1269 1270 1271 1272 1273 1274 1275 1276 1277 Indicator Govt. securites Market value of quoted investments Marketable securities Marketable securities of group companies Marketable securities of other companies Other securities Trade investments Non-trade investments Investment outside india Of which: overseas investments in group companies Investment lodged as security Of which 1:investments transferred on account of hiving of unit Of which 2:investments transferred on account of merger Non provision for dimunition in value of investments Non provn. for dimun in value of invst of group cos. Non provn. for dimun in value of other invsts. Inventories Raw materials, packing material & stores & spares Raw material Packing material Stores & spares Finished & semi-nished goods Fields & formula = bv of quoted invest govt sec pcc of 1253 (total quoted investment) = mkt val quoted invest ai of 1253 (total quoted investment) = marketable sec ai of 1253 (total quoted investment) = marketable sec of gp pcc of 1258 (total mkt securities) = marketable sec of oth cos pcc of 1258 (total mkt securities) = oth marketable sec pcc of 1258 (total mkt securities) = trade invest ai of 1228 (investments) = non trade invest ai of 1228 (investments) = invest abroad ai of 1228 (investments) = invest abroad gp pncc of 1264 (investment abroad) = invest lodged as guarantee ai of 1228 (investments) = invest trf dueto hiving unit ai of 1228 (investments) = invest trf dueto merger ai of 1228 (investments) = non prov dimun invest = 1270 + 1271 = non prov dimun invest gp = non prov dimun oth invest = inventories = 1273 + 1277 + 1280 + 1281 + 1282 + 1283 = stk rawmat pack store spares = 1274 + 1275 + 1276 = stk rawmat = stk packing material = stk stores spares = stk fg wip = 1278 + 1279
A NNUAL
Assets
(Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = stk fg = stk wip = stk shares deb = stk real estate = stk construction = stk satised hired oth ast = 1284 + 1285 + 1286 = stk hired = stk satised ast = stk oth ast = stk trf dueto hiving ai of 1272 (inventories) = stk trf dueto merger ai of 1272 (inventories) = stk gain amt dueto chg in val ai of 1272 (inventories) = stk loss amt dueto chg in val ai of 1272 (inventories) = stk w off dueto obsolescence ai of 1272 (inventories) = excise duty fg stk ai of 1278 (stk fg) = receivables = 1299 + 1294 + 1307 + 1308 + 1315 = debtors less 6m = 1295 + 1296 = sec debtors less 6m = unsec debtors less 6m = doubtful debtors less 6m ai of 1294 (s drs os less than six) = prov doubtful debtors less 6m ai of 1294 (s drs os less than six) = debtors more 6m = 1300 + 1301 = sec debtors more 6m = unsec debtors more 6m = doubtful debtors more 6m ai of 1299 (s drs os over six mth) = prov doubtful debtors more 6m (Continued. . . )
107
Sr.No. 1278 1279 1280 1281 1282 1283 1284 1285 1286 1287 1288 1289 1290 1291 1292 1293 1294 1295 1296 1297 1298 1299 1300 1301 1302 1303
Indicator Finished goods Semi-nished goods Stock of shares & debentures, etc. Stock of real estate (including work in progress) Stock of constructions (including work in progress) Repossessed, hired & other stock of assets Stock hired Repossessed assets Stock other assets Of which 1:inventories transferred on account of hiving of unit Of which 2:inventories transferred on account of merger Of which 3: increase in inventories due to change in valuation Of which 4: decrease in inventories due to change in valuation Of which 5: write off due to obsolescence Excise duty on stock of nished goods Receivables Sundry debtors, outstanding less than six months Sundry debtors secured, outstanding less than six months Sundry debtors unsecured, outstanding less than six months Sundry debtors considered doubtful and outstanding for less than six months Provision for doubtful sundry debtors outstanding for less than six months Sundry debtors, outstanding over six months Sundry debtors secured, outstanding over six months Sundry debtors unsecured, outstanding over six months Sundry debtors considered doubtful and outstanding for over six months Provision for doubtful sundry debtors outstanding for over six
Indicators
August 2010
108
Sr.No. 1304 1305 1306 1307 1308 1309 1310 1311 1312 1313 1314 1315 1316 1317 1318 1319 1320 1321 1322 1323 1324 1325 1326 1327 1328 1329 1330 1331 Indicator months Sundry debtors,outstanding from group cos More than six months Less than six months Bills receivable Acccured income, lease rent & other receivables Accrued income including interest receivables Lease rent receivable Receivables on account of exchange uctuations Inter-ofce adustments of receivables Advances recoverable in cash or kind Advances due from group companies Sale of investments and other receivables Receivables for sale of investments Other receivables (incl. lease terminal adjustment) Other non-banking current assets Receivables transferred on account of hiving of unit Receivables transferred on account of merger Assets held for sale / transfer Loans & advances Loans and advances to employees and directors Loans provided to companies/ departmental undertakings/business enterprises Loans provided to group companies Interest free loans provided to group companies Interest bearing loans provided to group companies Loans provided to business enterprises Interest free loans provided to business enterprises Interest bearing loans provided to business enterprises Loans provided to departmental undertakings/sebs Fields & formula ai of 1299 (s drs os over six mth) = debtors frm gp cos = debtors frm gp more 6m pcc of 1304 (s drs o fr group cos) = debtors frm gp less 6m pcc of 1304 (s drs o fr group cos) = bills recv = accr inc lease rent oth recv = 1309 + 1310 + 1311 + 1312 + 1313 = accr inc incl int recv = lease rent recv = recv dueto exch uct = inter ofce adj recv = adv due in cash kind = adv due frm gp cos pncc of 1313 (advance recv kind) = recv for sale invest n oth = 1316 + 1317 + 1318 = recv for sale invest = oth recv = oth non banking curr ast = recv trf dueto hiving ai of 1293 (total receivables) = recv trf dueto merger ai of 1293 (total receivables) = ast held sale trf = loans and adv = loans adv to employees directors = loans to cos n depts = 1325 + 1328 + 1331 = loans to gp cos = 1326 + 1327 = int free loan to gp co = int bearing loan to gp co = loans to enterprises = 1329 + 1330 = int free loans to enterprises = int bearing loans to enterprises = loans to dept undertakings sebs
A NNUAL
Assets
(Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = deposits = security deposits pcc of 1332 (deposits recv) = deposits with govt statutory auth pcc of 1332 (deposits recv) = margin money deposits pcc of 1332 (deposits recv) = oth deposits pcc of 1332 (deposits recv) = adv payment of exp = 1338 + 1339 + 1340 = adv payment tax pncc of 1337 (adv payment of expenses) = mat credit accum pncc of 1337 (adv payment of expenses) = oth prepaid exp incl indirect taxes pncc of 1337 (adv payment of expenses) = sectsd ast oth loans adv = 1342 + 1343 = sectsd ast loans pncc of 1341 (securtd n oth loans) = oth loans adv pncc of 1341 (securtd n oth loans) = loans adv deem good secure ai of 1322 (loan and advance) = loans adv deem good unsec ai of 1322 (loan and advance) = loans adv deem bad doubtful ai of 1322 (loan and advance) = loans adv due frm directors managers ai of 1323 (loan and adv empl and dir) = loans adv due frm director interested cos ai of 1322 (loan and advance) = max amt due frm directors ai of 1347 (loan adv director manager) = non prov bad loans adv ai of 1322 (loan and advance) = deferred tax ast = cash bank bal (Continued. . . )
109
Sr.No. 1332 1333 1334 1335 1336 1337 1338 1339 1340 1341 1342 1343 1344 1345 1346 1347 1348 1349 1350 1351 1352
Indicator Deposits Security deposits Deposits with government / statutory authorities Margin money deposits Other deposits Expenses paid in advance Advance payment of tax MAT credit accumulated Other prepaid expenses including indirect taxes paid Securitised assets & other loans, advances Securitised assets/loans Other loans & advances Loans & advances considered good & secured Loans & advances considered good but no security Loans & advances considered bad & doubtful Loans & advances due from directors/md/manager Loans & advances due from rms in which directors, etc are interested Maximum amount due from directors, etc. Non provision for bad /doubtful loans & advances Deferred tax assets Cash and bank balance
Indicators
August 2010
110
Sr.No. 1353 1354 1355 1356 1357 1358 1359 1360 1361 1362 1363 1364 1365 1366 1367 1368 1369 1370 1371 1372 1373 1374 1375 1376 1377 1378 1379 Indicator Cash balance Cash in hand Cash in transit Cheques and drafts in hand Bank balance Balance in banks within india Current account in banks within india Deposit accounts in banks within india Margin money with banks Fixed deposits with banks Fixed deposits lodged as security Money at call with banks in india Balance in banks outside india Current account in banks outside india Deposit accounts in banks outside india Money at call with banks outside india Balance with rbi Unpaid dividend account Other balances (incl. deposit with post ofce / s etc.) Of which 1: foreign currency account Of which 2: cash & bank balances on account of hiving of unit Of which 3: cash & bank balances on account of merger Miscellaneous expenses not written off Preliminary expenses Licence fees Technical know-how fees Amortisation value of goodwill
A NNUAL
Assets
Fields & formula = 1353 + 1357 + 1371 = cash bal = 1354 + 1355 + 1356 = cash in hand = cash in transit = cheques drafts in hand = bank bal = 1358 + 1365 + 1369 + 1370 = bank bal within india = 1359 + 1360 + 1364 = curr ac in banks in india = deposits in banks in india = margin money with banks in india pcc of 1360 (bank bal india oth dep acct) = xed deposits with banks in india pcc of 1360 (bank bal india oth dep acct) = xed deposits lodged as surety pncc of 1362 (bank bal xed deposit) = money at call banks in india = bank bal abroad = 1366 + 1367 + 1368 = curr ac bal with banks abroad = deposit ac with banks abroad = money at call with banks abroad = bank bal with rbi = unpaid div ac = oth bal incl post off s = bank bal in frgn crncy ac ai of 1352 (cash and bank bal) = cash bank bal dueto hiving unit ai of 1352 (cash and bank bal) = cash bank bal dueto merger ai of 1352 (cash and bank bal) = misc exp not w off = 1376 + 1377 + 1378 + 1379 + 1380 + 1381 + 1382 + 1383 + 1384 - 1385 = prelim exp = misc exp licence fees = tech know how fees = amort val goodwill (Continued. . . )
August 2010
Indicators
A NNUAL
Assets
Fields & formula = pre op exp = cap issues exp = vrs exp = promotional exp = oth misc exp not w off = misc exp adj against resv = misc exp not w off hiving unit ai of 1375 (misc exp not written off) = misc exp not w off merger ai of 1375 (misc exp not written off)
111
Sr.No. 1380 1381 1382 1383 1384 1385 1386 1387
Indicator Pre-operative expenses Capital issues expenses Voluntary retirement scheme expenses Promotional expenses / product development expenses Other miscellaneous expenses not written off Less: misc. exp. adjusted against reserves Of which 1: misc exp not written off on account of hiving of unit Of which 2: misc exp not written off on account of merger
Indicators
August 2010
112
Sr.No. 1388 Indicator Current assets
A NNUAL
Fields & formula = current assets = (1272 + 1293 + 1352 + 1321)
Derived Assets Indicators
August 2010
Indicators
A NNUAL
Derived Assets Indicators: Fixed Assets

Fields & formula = net xed assets = 1168 = (gross xed ast addn-gross xed ast deduct) = (1163-1165) = net intangible ast = 1057 = net goodwill = 1037 = (goodwill addn-goodwill deduct) = (1032-1034) = net sw = 1044 = (sw addn-sw deduct) = (1039-1041) = net oth intangible ast = 1051 = (oth intangible ast-oth intangible ast addn reval) = (1045-1047) = net building = 1072 = building addn-building deduct = 1067-1069 = net plant = 1086 = plant addn-plant deduct = 1081-1083 = net computer it = 1093 = computer it addn-computer it deduct = 1088-1090 = net elec install tting = 1100 = elec install tting addn-elec install tting deduct = 1095-1097 = net transport infra = 1114 = transport infra addn-transport infra deduct = 1109-1111 = net transport vehicles (Continued. . . )
113
Sr.No. 1389 1390 1391 1392 1393 1394 1395 1396 1397 1398 1399 1400 1401 1402 1403 1404 1405 1406 1407 1408
Indicator Net xed assets Total addition / (deduction) during the year Net intangible assets Net goodwill Addition / (deduction) during the year Net software Addition / (deduction) during the year Net other intangible assets Addition / (deduction) during the year Net buildings Addition / (deduction) during the year Net plant & machinery Addition / (deduction) during the year Net computers/it systems Addition / (deduction) during the year Net electrical installations & ttings Addition / (deduction) during the year Net transport infrastructure Addition / (deduction) during the year Net transport equipment / vehicles
Indicators
August 2010
114
Sr.No. 1409 1410 1411 1412 1413 Indicator Addition / (deduction) during the year Net communication equipment Addition / (deduction) during the year Net furniture / social amenities / other xed assets Addition / (deduction) during the year
A NNUAL
Derived Assets Indicators: Fixed Assets
Fields & formula = 1121 = transport vehicles addn-transport vehicles deduct = 1116-1118 = net comm equip = 1128 = comm equip addn-comm equip deduct = 1123-1125 = net furn social oth xed ast = 1162 = furn social oth xed ast addn-furn social oth xed ast deduct = 1157-1159
August 2010
Indicators
A NNUAL
Derived Assets Indicators: Investments

Fields & formula = non trade invest = 1263 = invest group cos = (1230 + 1233 + 1237 + 1241) = invest non group cos = (1231 + 1234 + 1238 + 1242) = (invest equity shares/ investments)*100 = (1229/ 1228)*100 = (invest pref shares/ investments)*100 = (1232/ 1228)*100 = (invest all debt instru/ investments)*100 = (1235/ 1228)*100 = (invest mfs/ investments)*100 = (1240/ 1228)*100 = (invest oth/ investments)*100 = (1245/ 1228)*100 = (prov dimun in invest cumm/ investments)*100 = (1252/ 1228)*100 = mkt val quoted invest/ bv of quoted invest = 1257/ 1253
115
Sr.No. 1414 1415 1416
Indicator Non-trade investments Investments in group companies Investments in non-group companies Distribution of investments (%) Equity shares Preference shares Debt instruments Mutual funds Other investments Less: Provision for diminution in value of investments Market Value / Book value of quoted investments
1417 1418 1419 1420 1421 1422 1423
Indicators
August 2010
116
Sr.No. 1424 1425 Indicator Loans & advances Advances to others
A NNUAL
Derived Assets Indicators: Current Assets & Loans and Advances
Fields & formula = loans and adv + n serv co loans adv = 1322 + 1216 = loans and adv + adv to oth = 1322 + 1222
August 2010
Indicators
A NNUAL
Cash Flow
Fields & formula = cf net frm op activity = 1451 + 1452 + 1453 = cf net pbt extra ordi inc = cf adj for dep = cf adj for int payable = cf adj for prov contingencies = cf adj for forex gain loss = cf adj for add back amort w off = cf adj for oth provisional adj = cf adj for prot sale invest = cf adj for prot sale ast = cf adj for int inc = cf adj for div inc = cf adj for oth exp inc = cf adj for oth prov liab w back = cf minority int inc = op cf before working cap chg = 1427 + 1428 + 1429 + 1430 + 1431 + 1432 + 1433 + 1434 + 1435 + 1436 + 1437 + 1438 + 1439 + 1440 = cf chg in trade oth recv = cf chg in invent = cf chg in trade oth payable = cf deposits = cf adv = cf oth = cf generated frm op = 1441 + 1442 + 1443 + 1444 + 1445 + 1446 + 1447 = cf direct taxes paid = cf div tax paid = cf before extra ordi items = 1448 + 1449 + 1450 = cf extra ordi items = cf misc exp = net cf investing activities = 1455 + 1456 + 1457 + 1458 + 1459 + 1460 + 1461 + 1462 + 1463 + 1464 + 1465 + 1466 + 1467 (Continued. . . )
117
Sr.No. 1426 1427 1428 1429 1430 1431 1432 1433 1434 1435 1436 1437 1438 1439 1440 1441
Indicator Net cash ow from operating activities (indirect method) Net prot before tax and extra ordinary income Adjustments for depreciation Adjustments for interest payable Adjustments due to provn for contingencies Adjustments due to foreign exchange (gain)/loss Adjustments due to add back of amortisations & others written off Adjustments due to add back of other provisional adjustments Adjustments due to (prot)/loss on sale of investments Adjustments due to (prot)/loss on sale of assets Adjustments for interest income Adjustments for dividend income Adjustments for other expenses / income Adjustments due to provision / liabilities written back Adjustments due to minority interest income Operating cash ow before working capital changes
1442 1443 1444 1445 1446 1447 1448 1449 1450 1451 1452 1453 1454
Cash inow/(outow) due to decrease/(increase) in trade & other receivables Cash inow/(outow) due to decrease/(increase) in inventories Cash inow/(outow) due to increase/(decrease) in trade & other payables Cash inow/(outow) due to deposits (banks/s) Cash inow/(outow) due to advances (banks/s) Cash inow/(outow) due to others Cash ow generated from operations Cash (outow) due to direct taxes paid Cash (outow) due to dividend tax paid Cash ow before extraordinary items Cash inow/(outow) from extraordinary items Cash (outow) due to miscellaneous expenditure Net cash inow/(outow) from investment activities
Indicators
August 2010
118
Sr.No. 1455 1456 1457 1458 1459 1460 1461 1462 1463 1464 1465 1466 1467 1468 1469 1470 1471 1472 1473 1474 1475 1476 1477 1478 1479 1480 1481 1482 1483 1484 Indicator Cash (outow) due to purchase of xed assets Cash inow due to sale of xed assets Cash inow/(outow) due to decrease / (increase) in capital wip Cash inow /(outow) due to acquisition/ merger/ hiving off of companies/ units Cash (outow) due to purchase of investments Cash inow due to sale of investments Cash inow/outow due to prot/(loss) on redemption of shares Cash inow/(outow) due to loans to subsi/group companies Cash inow/(outow) due to loans to other companies Cash inow due to interest received Cash inow due to dividend received Cash inow/ (outow) due to other income Cash inow /(outow) due to disbursements Net cash inow/ (outow) from nancing activities Cash inow due to proceeds from share issues Cash (outow) due to redemption/buyback of capital Cash inow due to cash subsidy Cash inow due to proceeds from total borrowings Cash inow due to proceeds from long term borrowings Cash inow due to proceeds from short term borrowings Cash (outow) due to repayment of total borrowings Cash (outow) due to repayment of long term liabilities Cash (outow) due to repayment of short term liabilities Cash (outow) due to issue expenses Cash (outow) due to interest paid Cash (outow) due to dividend paid Cash inow/(outow) due to other cash receipts/payables from nancing activities Net cash inow/(outow) due to net increase/(decrease) in cash and cash equivalents Cash ow cash opening balance Cash ow cash closing balance Fields & formula = cf purchase xed ast = cf sale xed ast = cf chg in cap wip = cf acquisition merger hiving
A NNUAL
Cash Flow
= cf purchase of invest = cf sale of invest = cf prot redemp share = cf loan to subsi gp cos = cf loan to oth cos = cf int recvd = cf div recvd = cf oth inc = cf disbursements = net cf n activities = 1469 + 1470 + 1471 + 1472 + 1475 + 1478 + 1479 + 1480 + 1481 = cf proceeds share issue = cf redemp buyback cap = cf cash subsidy = cf borr = cf lt borr pcc of 1472 (cf total borr) = cf st borr pcc of 1472 (cf total borr) = cf repay borr = cf repay lt liab pcc of 1475 (cf repay total borr) = cf repay st liab pcc of 1475 (cf repay total borr) = cf issue exp = cf int paid = cf div paid = cf oth n activities = net cash ow = 1426 + 1454 + 1468 = cash ow opening bal = cash ow closing bal
August 2010
Indicators
A NNUAL
Derived Cash Flow Indicators

Fields & formula = cash ow frm op actvts = (1427 + ((1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))))-((-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0)))) + ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) + (if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) + (if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0)))-((if (1442 < 0, -1442, 0)) + (if (1443 < 0, -1443, 0)) + (if (1444 < 0, -1444, 0)) + (if (1445 < 0, -1445, 0)) + (if (1446 < 0, -1446, 0)) + (if (1447 < 0, -1447, 0)))-if (1449 < 0, -1449, 0) + if (1449 > 0, 1449, 0)-(-1450))-(if (1452 < 0, -1452, 0)) + (if (1452 > 0, 1452, 0))-(-1453) = adj for noncash non op exp = (1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))) = if (cf adj for forex gain loss > 0,cf adj for forex gain loss,0) = if (1431 > 0, 1431, 0) = if (cf adj for prot sale invest > 0,cf adj for prot sale invest,0) = if (1434 > 0, 1434, 0) = if (cf adj for prot sale ast > 0,cf adj for prot sale ast,0) = if (1435 > 0, 1435, 0) = if (cf adj for oth exp inc > 0,cf adj for oth exp inc,0) = if (1438 > 0, 1438, 0) = adj for noncash non op inc = (-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0))) = if (cf adj for forex gain loss < 0,-cf adj for forex gain loss,0) = if (1431 < 0, -1431, 0) = -cf adj for oth prov liab w back = -1439 = -cf adj for int inc = -1436 = -cf adj for div inc = -1437 = if (cf adj for prot sale invest < 0,-cf adj for prot sale invest,0) = if (1434 < 0, -1434, 0) (Continued. . . )
119
Sr.No. 1485
Indicator Cash inow/(outow) from operating activities
1486
Add: Adjustments for non-cash and non-operating expenses
1487 1488 1489 1490 1491
Unrealised foreign exchange loss Loss on sale of investments Loss on sale of assets Other non-cash and non-operating exp. Less: Adjstments for non-cash and non-operating income
1492 1493 1494 1495 1496
Unrealised foreign exchange gains Provisions and liabilities written back Interest income received Dividend income received Prot on sale of investments
Indicators
August 2010
120
Sr.No. 1497 1498 1499 Indicator Prot on sale of assets Other non-cash and non-operating inc. Operating cash ow before working capital changes
A NNUAL
1500
Add:Cash inow due to
1501 1502 1503 1504 1505 1506 1507
Decrease in trade & other recievables Decrease in inventories Increase in trade & other payables Increase in deposits (Banks/n. ins.) Decrease in advances (Banks/n. ins.) Decrease in other current assets/ increase in other c. liab. Less: Cash outow due to
Fields & formula = if (cf adj for prot sale ast < 0,-cf adj for prot sale ast,0) = if (1435 < 0, -1435, 0) = if (cf adj for oth exp inc < 0,-cf adj for oth exp inc,0) = if (1438 < 0, -1438, 0) = op cash ow before wkcap changes = 1427 + ((1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))))-((-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0)))) = ((if (cf chg in trade oth recv > 0,cf chg in trade oth recv,0))+(if (cf chg in invent > 0,cf chg in invent,0))+(if (cf chg in trade oth payable > 0,cf chg in trade oth payable,0))+(if (cf deposits > 0,cf deposits,0))+(if (cf adv > 0,cf adv,0))+(if (cf oth > 0,cf oth,0))) = ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) + (if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) + (if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0))) = if (cf chg in trade oth recv > 0,cf chg in trade oth recv,0) = if (1442 > 0, 1442, 0) = if (cf chg in invent > 0,cf chg in invent,0) = if (1443 > 0, 1443, 0) = if (cf chg in trade oth payable > 0,cf chg in trade oth payable,0) = if (1444 > 0, 1444, 0) = if (cf deposits > 0,cf deposits,0) = if (1445 > 0, 1445, 0) = if (cf adv > 0,cf adv,0) = if (1446 > 0, 1446, 0) = if (cf oth > 0,cf oth,0) = if (1447 > 0, 1447, 0) = ((if (cf chg in trade oth recv < 0,-cf chg in trade oth recv,0))+(if (cf chg in invent < 0,-cf chg in invent,0))+(if (cf chg in trade oth payable < 0,-cf chg in trade oth payable,0))+(if (cf deposits < 0,-cf deposits,0))+(if (cf adv < 0,-cf adv,0))+(if (cf oth < 0,-cf oth,0))) = ((if (1442 < 0, -1442, 0)) + (if (1443 < 0, -1443, 0)) + (if (1444 < 0, -1444, 0)) + (if (1445 < 0, -1445, 0)) + (if (1446 < 0, -1446, 0)) + (if (1447 < 0, -1447, 0))) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = if (cf chg in trade oth recv < 0,-cf chg in trade oth recv,0) = if (1442 < 0, -1442, 0) = if (cf chg in invent < 0,-cf chg in invent,0) = if (1443 < 0, -1443, 0) = if (cf chg in trade oth payable < 0,-cf chg in trade oth payable,0) = if (1444 < 0, -1444, 0) = if (cf deposits < 0,-cf deposits,0) = if (1445 < 0, -1445, 0) = if (cf adv < 0,-cf adv,0) = if (1446 < 0, -1446, 0) = if (cf oth < 0,-cf oth,0) = if (1447 < 0, -1447, 0) = cash ow bef tax n pne = 1427 + ((1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))))-((-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0)))) + ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) + (if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) + (if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0)))-((if (1442 < 0, -1442, 0)) + (if (1443 < 0, -1443, 0)) + (if (1444 < 0, -1444, 0)) + (if (1445 < 0, -1445, 0)) + (if (1446 < 0, -1446, 0)) + (if (1447 < 0, -1447, 0))) = if (cf direct taxes paid < 0,-cf direct taxes paid,0) = if (1449 < 0, -1449, 0) = if (cf direct taxes paid > 0,cf direct taxes paid,0) = if (1449 > 0, 1449, 0) = -cf div tax paid = -1450 = cash ow aft tax n bef pne = 1427 + ((1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))))-((-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0)))) + ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) + (if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) + (if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0)))-((if (1442 < 0, -1442, 0)) + (if (1443 < 0, -1443, 0)) + (if (1444 < 0, -1444, 0)) + (Continued. . . )
121
Sr.No. 1508 1509 1510 1511 1512 1513 1514
Indicator Increase in trade & other recievables Increase in inventories Decrease in trade & other payables Decrease in deposits (Banks/n. ins.) Increase in advances (Banks/n. ins.) Increase in other current assets/ Decrease in other c. liab. Before tax & extraordinary items
1515 1516 1517 1518
Direct taxes paid Direct taxes refund Dividend tax paid After tax but before extraordinary items
Indicators
August 2010
122
Sr.No. Indicator
A NNUAL
1519 1520 1521 1522
Cash outow due to extraordinary items Cash inow due to extraordinary items Cash outow due to misc. expend. Net cash inow/(outow) from investing activities
1523
Less: Cash outow due to investing activities
1524 1525 1526 1527 1528 1529 1530 1531 1532
Purchase of xed assets Increase in capital WIP Acquisition/ merger/ hiving off of companies/ units Purchase of investments Loans to subsidiaries/group cos. Loans to other cos. Loss on redemption of shares Other investing activities Disbursements
Fields & formula (if (1445 < 0, -1445, 0)) + (if (1446 < 0, -1446, 0)) + (if (1447 < 0, -1447, 0)))-if (1449 < 0, -1449, 0) + if (1449 > 0, 1449, 0)-(-1450) = if (cf extra ordi items < 0,-cf extra ordi items,0) = if (1452 < 0, -1452, 0) = if (cf extra ordi items > 0,cf extra ordi items,0) = if (1452 > 0, 1452, 0) = -cf misc exp = -1453 = net cash ow frm invest actvts = ((1456 + (if (1457 > 0, 1457, 0)) + 1460 + (if (1458 > 0, 1458, 0)) + (if (1462 > 0, 1462, 0)) + (if (1463 > 0, 1463, 0)) + 1464 + 1465 + (if (1461 > 0, 1461, 0)) + (if (1466 > 0, 1466, 0)) + (if (1467 > 0, 1467, 0))))-((-1455 + (if (1457 < 0, -1457, 0)) + (if (1458 < 0, -1458, 0))-1459 + (if (1462 < 0, -1462, 0)) + (if (1463 < 0, -1463, 0)) + (if (1461 < 0, -1461, 0)) + (if (1466 < 0, -1466, 0)) + (if (1467 < 0, -1467, 0)))) = cash outow frm invest actvts = (-1455 + (if (1457 < 0, -1457, 0)) + (if (1458 < 0, -1458, 0))-1459 + (if (1462 < 0, -1462, 0)) + (if (1463 < 0, -1463, 0)) + (if (1461 < 0, -1461, 0)) + (if (1466 < 0, -1466, 0)) + (if (1467 < 0, -1467, 0))) = -cf purchase xed ast = -1455 = if (cf chg in cap wip < 0,-cf chg in cap wip,0) = if (1457 < 0, -1457, 0) = if (cf acquisition merger hiving < 0,-cf acquisition merger hiving,0) = if (1458 < 0, -1458, 0) = -cf purchase of invest = -1459 = if (cf loan to subsi gp cos < 0,-cf loan to subsi gp cos,0) = if (1462 < 0, -1462, 0) = if (cf loan to oth cos < 0,-cf loan to oth cos,0) = if (1463 < 0, -1463, 0) = if (cf prot redemp share < 0,-cf prot redemp share,0) = if (1461 < 0, -1461, 0) = if (cf oth inc < 0,-cf oth inc,0) = if (1466 < 0, -1466, 0) = if (cf disbursements < 0,-cf disbursements,0) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = if (1467 < 0, -1467, 0) = cash inow frm invest actvts = (1456 + (if (1457 > 0, 1457, 0)) + 1460 + (if (1458 > 0, 1458, 0)) + (if (1462 > 0, 1462, 0)) + (if (1463 > 0, 1463, 0)) + 1464 + 1465 + (if (1461 > 0, 1461, 0)) + (if (1466 > 0, 1466, 0)) + (if (1467 > 0, 1467, 0))) = if (cf chg in cap wip > 0,cf chg in cap wip,0) = if (1457 > 0, 1457, 0) = if (cf acquisition merger hiving > 0,cf acquisition merger hiving,0) = if (1458 > 0, 1458, 0) = if (cf loan to subsi gp cos > 0,cf loan to subsi gp cos,0) = if (1462 > 0, 1462, 0) = if (cf loan to oth cos > 0,cf loan to oth cos,0) = if (1463 > 0, 1463, 0) = if (cf prot redemp share > 0,cf prot redemp share,0) = if (1461 > 0, 1461, 0) = if (cf oth inc > 0,cf oth inc,0) = if (1466 > 0, 1466, 0) = if (cf disbursements > 0,cf disbursements,0) = if (1467 > 0, 1467, 0) = net cash ow frm nance actvts = ((1469 + 1471 + 1472 + (if (1481 > 0, 1481, 0))))-((-1478-1479-1480-1475-1470 + (if (1481 < 0, -1481, 0)))) = cash outow frm nance actvts = (-1478-1479-1480-1475-1470 + (if (1481 < 0, -1481, 0))) = -cf issue exp = -1478 = -cf int paid = -1479 = -cf div paid = -1480 = -cf repay borr = -1475 = -cf repay lt liab = -1476 = -cf repay st liab = -1477 = -cf redemp buyback cap = -1470 = if (cf oth n activities < 0,-cf oth n activities,0) (Continued. . . )
123
Sr.No. 1533
Indicator Add: Cash inow due to investing activities
1534 1535 1536 1537 1538 1539 1540 1541
Decrease in capital WIP Acquisition / merger / hiving off of companies/ units Loans from subsidiaries/group cos. Loans from other cos. Prot on redemption of shares Other investing activities Disbursements Net cash inow/(outow) from nancing activities
1542 1543 1544 1545 1546 1547 1548 1549 1550
Less: Cash outow due to nancing activities Issue expenses Interest paid Dividend paid Repayment of borrowings Repayment of long term liabilities Repayment of short term liabilities Redemption/buyback of capital Other cash payments from nancing activities
Indicators
August 2010
124
Sr.No. 1551 1552 1553 Indicator Add: Cash inow from nancing activities Other cash receipts from nancing activities Net increase/(decrease) in cash & cash equivalents
A NNUAL
1554
Net increase/(decrease) in cash & cash equivalents(cl-op)
Fields & formula = if (1481 < 0, -1481, 0) = cash inow frm nance actvts = (1469 + 1471 + 1472 + (if (1481 > 0, 1481, 0))) = if (cf oth n activities > 0,cf oth n activities,0) = if (1481 > 0, 1481, 0) = oif net cash ow = ((((1427 + ((1428 + 1432 + (if (1431 > 0, 1431, 0)) + 1430 + 1433 + 1429 + (if (1434 > 0, 1434, 0)) + (if (1435 > 0, 1435, 0)) + (if (1438 > 0, 1438, 0))))-((-1439-1436-1437 + (if (1434 < 0, -1434, 0)) + (if (1435 < 0, -1435, 0)) + (if (1438 < 0, -1438, 0)) + (if (1431 < 0, -1431, 0)))) + ((if (1442 > 0, 1442, 0)) + (if (1443 > 0, 1443, 0)) + (if (1444 > 0, 1444, 0)) + (if (1445 > 0, 1445, 0)) + (if (1446 > 0, 1446, 0)) + (if (1447 > 0, 1447, 0)))-((if (1442 < 0, -1442, 0)) + (if (1443 < 0, -1443, 0)) + (if (1444 < 0, -1444, 0)) + (if (1445 < 0, -1445, 0)) + (if (1446 < 0, -1446, 0)) + (if (1447 < 0, -1447, 0)))-if (1449 < 0, -1449, 0) + if (1449 > 0, 1449, 0)-(-1450))-(if (1452 < 0, -1452, 0)) + (if (1452 > 0, 1452, 0))-(-1453))) + ((((1456 + (if (1457 > 0, 1457, 0)) + 1460 + (if (1458 > 0, 1458, 0)) + (if (1462 > 0, 1462, 0)) + (if (1463 > 0, 1463, 0)) + 1464 + 1465 + (if (1461 > 0, 1461, 0)) + (if (1466 > 0, 1466, 0)) + (if (1467 > 0, 1467, 0))))-((-1455 + (if (1457 < 0, -1457, 0)) + (if (1458 < 0, -1458, 0))-1459 + (if (1462 < 0, -1462, 0)) + (if (1463 < 0, -1463, 0)) + (if (1461 < 0, -1461, 0)) + (if (1466 < 0, -1466, 0)) + (if (1467 < 0, -1467, 0)))))) + ((((1469 + 1471 + 1472 + (if (1481 > 0, 1481, 0))))-((-1478-1479-1480-1475-1470 + (if (1481 < 0, -1481, 0))))))) = (cash ow closing bal-cash ow opening bal) = (1484-1483)
August 2010
Indicators
A NNUAL
Sources & Uses of Funds

Fields & formula = ((current assets wk cap) - prevy(current assets wk cap)) = (((1272 + 1293 + 1352 - 1363)) - prevy((1272 + 1293 + 1352 - 1363))) = (inventories - prevy(inventories)) = (1272 - prevy(1272)) = (receivables - prevy(receivables)) = (1293 - prevy(1293)) = ((debtors less 6m + debtors more 6m) - prevy(debtors less 6m + debtors more 6m)) = ((1294 + 1299) - prevy(1294 + 1299)) = (cash bank bal - prevy(cash bank bal)) = (1352 - prevy(1352)) = ((curr liab n prov) - prevy(curr liab n prov)) = ((853) - prevy(853)) = ((sundry creditors + acceptances) - prevy(sundry creditors + acceptances)) = ((854 + 858) - prevy(854 + 858)) = (((current assets wk cap) - prevy(current assets wk cap)) - ((curr liab n prov) prevy(curr liab n prov))) = ((((1272 + 1293 + 1352 - 1363)) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) prevy(853))) = ((retained earnings) - prevy(retained earnings)) = (((717 + 715 - 718 - 744 - 1375)) - prevy((717 + 715 - 718 - 744 - 1375))) = -(-total div) = -(-530) = sources depreciation = ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)) = (((retained earnings) - prevy(retained earnings)) +total div + sources depreciation) = ((((717 + 715 - 718 - 744 - 1375)) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))
125
Sr.No. 1555 1556 1557 1558 1559 1560 1561 1562
Indicator Changes in working capital Current assets Inventories Total receivables Sundry debtors Cash & bank balance Current liabilities & provisions Sundry creditors (Decrease in working capital ) / Increase In working capital
1563 1564 1565 1566
Funds from operations Changes in retained earnings Add: Dividend Add: Depreciation Funds generated/(lost) in operations
1567
Sources & uses of funds Sources of funds Decrease in working capital requirement
1568
Funds generated from operations
= source decrease in wk cap req = (if (((1272 + 1293 + 1352 - 1363) - ((853) - prevy(853))) < 0, (((853) prevy(853)) - (1272 + 1293 + 1352 - 1363)), 0)) = source funds generated from operations = (if (((717 + 715 - 718 - 744 - 1375) + 530 + ((1029 + 1171 - 1171 - 1168) prevy(1029 + 1171 - 1171 - 1168))) > 0, ((717 + 715 - 718 - 744 - 1375) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168))), 0)) (Continued. . . )
Indicators
August 2010
126
Sr.No. 1569 Indicator Issue of fresh capital
A NNUAL
1570 1571 1572
Share premium reserves Convertible warrants Borrowings
1573
Bank/n. inst. borrowings
1574
Debentures & bonds
1575
Borrowings from corporate bodies
1576
Borrowings from group/associated cos
1577
Foreign borrowings
1578
Loan from promoters/directors
1579
Other borrowings
1580 1581
Deferred tax liability Gross xed assets
1582
Capital work-in-progress
Fields & formula = source issue of fresh capital = (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0)) = source share premium reserves = (if (((718) - prevy(718)) > 0, ((718) - prevy(718)), 0)) = source convertible warrants = (if ((694 - prevy(694)) > 0, (694 - prevy(694)), 0)) = source borrowings = (if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0)) = source bank n inst borr = (if ((((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817))) > 0, (((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817))), 0)) = source debentures = (if (((788 + 818) - prevy(788 + 818)) > 0, ((788 + 818) - prevy(788 + 818)), 0)) = source borrowings frm corp bodies = (if ((((801 + 830) - prevy(801 + 830))) > 0, (((801 + 830) - prevy(801 + 830))), 0)) = source borrowings frm grp cos = (if ((((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832))) > 0, (((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832))), 0)) = source foreign borrowings = (if ((((796 + 825) - prevy(796 + 825))) > 0, (((796 + 825) - prevy(796 + 825))), 0)) = source loan frm promoters = (if ((((800 + 834) - prevy(800 + 834))) > 0, (((800 + 834) - prevy(800 + 834))), 0)) = source other borrowings = (if (((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)) > 0, ((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)), 0)) = source deferred tax liab = (if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0)) = source gross xed assets = (if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0)) = source capital wip (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = (if ((1181 - prevy(1181)) < 0, -(1181 - prevy(1181)), 0)) = source net preop expenses = (if ((1180- prevy(1180)) < 0, -(1180- prevy(1180)), 0)) = source asset held sale = (if ((1321- prevy(1321)) < 0, -(1321- prevy(1321)), 0)) = source investments = (if ((1228 - prevy(1228)) < 0, -(1228 - prevy(1228)), 0)) = source invest grp cos = (if ((((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241))) < 0, -(((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241))), 0)) = source loan advance = (if (((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0)) = source loan advance grp cos = (if (((1325) - prevy(1325)) < 0, -((1325) - prevy(1325)), 0)) = source exp paid in advance = (if ((1337 - prevy(1337)) < 0, -(1337 - prevy(1337)), 0)) = source deferred tax assets = (if ((1351 - prevy(1351)) < 0, -(1351 - prevy(1351)), 0)) = source total = (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) (Continued. . . )
127
Sr.No. 1583 1584 1585 1586
Indicator Net pre-operative expenses pending allocation Asset held for sale / transfer Investments Investment in group cos.
1587
Loans & advances
1588 1589 1590 1591
Loans & advances to group & associated cos Expenses paid in advance Deferred tax assets Total sources
Indicators
August 2010
128
Sr.No. Indicator
A NNUAL
Fields & formula + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) = use incr in wk cap req = (if (((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) ((853) - prevy(853)) > 0, ((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) - ((853) - prevy(853)), 0)) = use funds lost in operations = (if (((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)) < 0, -(((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168))), 0)) = use fresh capital = (if (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718)) < 0, -((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718)), 0)) = use share premium = (if (((718) - prevy(718)) < 0, -((718) - prevy(718)), 0)) = use convertible warrants = (if ((694 - prevy(694)) < 0, (694 - prevy(694)), 0)) = use borrowings = (if (((772 + 759) - prevy(772 + 759)) < 0, -((772 + 759) - prevy(772 + 759)), 0)) = use bank n inst borr = (if (((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817)) < 0, -((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817)), 0)) = use debentures = (if (((788 + 818) - prevy(788 + 818)) < 0, -((788 + 818) - prevy(788 + 818)), 0)) = use borr from corp bodies = (if (((801 + 830) - prevy(801 + 830)) < 0, -((801 + 830) - prevy(801 + 830)), 0)) = use borr from group cos = (if (((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832)) < 0, -((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832)), 0)) = use foreign borr = (if (((796 + 825) - prevy(796 + 825)) < 0, -((796 + 825) - prevy(796 + 825)), 0)) = use loan from promoters (Continued. . . )
1592
Uses of funds Increase in working capital requirement
1593
Funds lost in operations
1594
Fresh capital
1595 1596 1597
Share premium Convertible warrants Borrowings
1598
1599
Debentures & bond
1600
1601
1602
Foreign borrowings
1603
August 2010
Indicators
A NNUAL

Fields & formula = (if (((800 + 800) - prevy(800 + 800)) < 0, -((800 + 800) - prevy(800 + 800)), 0)) = use other borrowings = (if (((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842) prevy(781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)) < 0, -((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842) prevy(781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)), 0)) = use deferred tax liab = (if (((904) - prevy(904)) < 0, -((904) - prevy(904)), 0)) = use gross xed assets = (if (((1029 - 744) - prevy(1029 - 744)) > 0, ((1029 - 744) prevy(1029 - 744)), 0)) = use capital wip = (if ((1181 - prevy(1181)) > 0, (1181 - prevy(1181)), 0)) = use net preop expenses = (if ((1180- prevy(1180)) > 0, (1180- prevy(1180)), 0)) = use asset held for sale = (if ((1321- prevy(1321)) > 0, (1321- prevy(1321)), 0)) = use investments = (if ((1228 - prevy(1228)) > 0, (1228 - prevy(1228)), 0)) = use invest in grp cos = (if (((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241)) > 0, ((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241)), 0)) = use loan advance = (if (((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))) > 0, ((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))), 0)) = use loan advance grp cos = (if (((1325) - prevy(1325)) > 0, ((1325) - prevy(1325)), 0)) = use expenses paid in adv = (if ((1337 - prevy(1337)) > 0, (1337 - prevy(1337)), 0)) = use deferred tax assets = (if ((1351 - prevy(1351)) > 0, (1351 - prevy(1351)), 0)) = use total = ((if (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718)) < 0, -((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718)), 0) + if ((694 - prevy(694)) < 0, (694 prevy(694)), 0) + if (((772 + 759) - prevy(772 + 759)) < 0, -((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) < 0, -((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) > (Continued. . . )
129
Sr.No.
Indicator
1604
Other borrowings
1605 1606
Deferred tax liablity Gross xed assets
1607 1608 1609 1610 1611
Capital work-in-progress Net pre-operative expenses pending allocation Asset held for sale / transfer Investments Investment in group cos.
1612
Loans & advances
1613 1614 1615 1616
Loans & advances to group & associated cos Expenses paid in advance Deferred tax assets Total uses
Indicators
August 2010
130
Sr.No. Indicator
A NNUAL
Fields & formula 0, ((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) > 0, (1181 - prevy(1181)), 0) + if ((1180prevy(1180)) > 0, (1180- prevy(1180)), 0) + if ((1321prevy(1321)) > 0, (1321- prevy(1321)), 0) + if ((1228 prevy(1228)) > 0, (1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) > 0, (1351 - prevy(1351)), 0) + 530 + if (((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))) > 0, ((1322 + 1216 + 1363) prevy((1322 + 1216 + 1363))), 0) + if (((1272 + 1293 + (1352 - 1363)) prevy(1272 + 1293 + (1352 - 1363))) - ((853) - prevy(853)) > 0, ((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) - ((853) prevy(853)), 0) + if (((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)) < 0, -(((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 1171 - 1168))), 0)))
August 2010
Indicators
A NNUAL
Structure of Funds Used

Fields & formula = source decrease in wk cap req/ source total *100 = (if (((1272 + 1293 + 1352 - 1363) - ((853) - prevy(853))) < 0, (((853) prevy(853)) - (1272 + 1293 + 1352 - 1363)), 0))/ (if ((((684 + 685 + 686 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source funds generated from operations/ source total *100 = (if (((717 + 715 - 718 - 744 - 1375) + 530 + ((1029 + 1171 - 1171 - 1168) prevy(1029 + 1171 - 1171 - 1168))) > 0, ((717 + 715 - 718 - 744 - 1375) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + (Continued. . . )
131
Sr.No. 1617
Indicator Sources of funds Decrease in working capital requirement
1618
Funds generated from operations
Indicators
August 2010
132
Sr.No. Indicator
A NNUAL
1619
Issue of fresh capital
1620
Share premium reserves
Fields & formula 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source issue of fresh capital/ source total *100 = (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source share premium reserves/ source total *100 = (if (((718) - prevy(718)) > 0, ((718) - prevy(718)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source convertible warrants/ source total *100 = (if ((694 - prevy(694)) > 0, (694 - prevy(694)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source borrowings/ source total *100 (Continued. . . )
133
Sr.No.
Indicator
1621
Convertible warrants
1622
Borrowings
Indicators
August 2010
134
Sr.No. Indicator
A NNUAL
1623
Fields & formula = (if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source bank n inst borr/ source total *100 = (if ((((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817))) > 0, (((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source debentures/ source total *100 = (if (((788 + 818) - prevy(788 + 818)) > 0, ((788 + 818) - prevy(788 + 818)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source borrowings frm corp bodies/ source total *100 = (if ((((801 + 830) - prevy(801 + 830))) > 0, (((801 + 830) - prevy(801 + 830))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180(Continued. . . )
135
Sr.No.
Indicator
1624
Debentures & bonds
1625
Indicators
August 2010
136
Sr.No. Indicator
A NNUAL
1626
1627
Foreign borrowings
Fields & formula prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source borrowings frm grp cos/ source total *100 = (if ((((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832))) > 0, (((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source foreign borrowings/ source total *100 = (if ((((796 + 825) - prevy(796 + 825))) > 0, (((796 + 825) - prevy(796 + 825))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source loan frm promoters/ source total *100 = (if ((((800 + 834) - prevy(800 + 834))) > 0, (((800 + 834) - prevy(800 + 834))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 (Continued. . . )
137
Sr.No.
Indicator
1628
Indicators
August 2010
138
Sr.No. Indicator
A NNUAL
1629
Other borrowings
1630
Deferred tax liability
Fields & formula 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source other borrowings/ source total *100 = (if (((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)) > 0, ((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source deferred tax liab/ source total *100 = (if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source gross xed assets/ source total *100 = (if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source capital wip/ source total *100 = (if ((1181 - prevy(1181)) < 0, -(1181 - prevy(1181)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < (Continued. . . )
139
Sr.No.
Indicator
1631
Gross xed assets
1632
Indicators
August 2010
140
Sr.No. Indicator
A NNUAL
1633
Net pre-operative expenses pending allocation
1634
Asset held for sale / transfer
Fields & formula 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source net preop expenses/ source total *100 = (if ((1180- prevy(1180)) < 0, -(1180- prevy(1180)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source asset held sale/ source total *100 = (if ((1321- prevy(1321)) < 0, -(1321- prevy(1321)), 0))/ (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source investments/ source total *100 = (if ((1228 - prevy(1228)) < 0, -(1228 - prevy(1228)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) (Continued. . . )
141
Sr.No.
Indicator
1635
Investments
Indicators
August 2010
142
Sr.No. Indicator
A NNUAL
1636
Investment in group cos.
1637
Loans & advances
Fields & formula + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source invest grp cos/ source total *100 = (if ((((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241))) < 0, -(((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source loan advance/ source total *100 = (if (((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321(Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source loan advance grp cos/ source total *100 = (if (((1325) - prevy(1325)) < 0, -((1325) - prevy(1325)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source exp paid in advance/ source total *100 = (if ((1337 - prevy(1337)) < 0, -(1337 - prevy(1337)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 (Continued. . . )
143
Sr.No.
Indicator
1638
Loans & advances to group & associated cos
1639
Expenses paid in advance
Indicators
August 2010
144
Sr.No. Indicator
A NNUAL
1640
Deferred tax assets
Fields & formula + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = source deferred tax assets/ source total *100 = (if ((1351 - prevy(1351)) < 0, -(1351 - prevy(1351)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = source total/ source total *100 = (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) (Continued. . . )
145
Sr.No. 1641
Indicator Total sources
Indicators
August 2010
146
Sr.No. Indicator
A NNUAL
Fields & formula + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use incr in wk cap req/ source total *100 = (if (((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) ((853) - prevy(853)) > 0, ((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) - ((853) - prevy(853)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use funds lost in operations/ source total *100 = (if (((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)) < 0, -(((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 (Continued. . . )
1642
Uses of funds Increase in working capital requirement
1643
Funds lost in operations
August 2010
Indicators
A NNUAL

Fields & formula prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = total div/ source total *100 = 530/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use fresh capital/ source total *100 = (if (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718)) < 0, -((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) (Continued. . . )
147
Sr.No.
Indicator
1644
Dividend
1645
Fresh capital
Indicators
August 2010
148
Sr.No. Indicator
A NNUAL
1646
Share premium
Fields & formula prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use share premium/ source total *100 = (if (((718) - prevy(718)) < 0, -((718) - prevy(718)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use convertible warrants/ source total *100 = (if ((694 - prevy(694)) < 0, (694 - prevy(694)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use borrowings/ source total *100 = (if (((772 + 759) - prevy(772 + 759)) < 0, -((772 + 759) - prevy(772 + 759)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 (Continued. . . )
149
Sr.No.
Indicator
1647
Convertible warrants
1648
Borrowings
Indicators
August 2010
150
Sr.No. Indicator
A NNUAL
1649
1650
Debentures & bond
Fields & formula prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use bank n inst borr/ source total *100 = (if (((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817)) < 0, -((774 + 813 + 777 + 816 + 784 + 817) - prevy(774 + 813 + 777 + 816 + 784 + 817)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use debentures/ source total *100 = (if (((788 + 818) - prevy(788 + 818)) < 0, -((788 + 818) - prevy(788 + 818)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use borr from corp bodies/ source total *100 = (if (((801 + 830) - prevy(801 + 830)) < 0, -((801 + 830) - prevy(801 + 830)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use borr from group cos/ source total *100 (Continued. . . )
151
Sr.No.
Indicator
1651
1652
Indicators
August 2010
152
Sr.No. Indicator
A NNUAL
1653
Foreign borrowings
Fields & formula = (if (((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832)) < 0, -((802 + 803 + 831 + 832) - prevy(802 + 803 + 831 + 832)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use foreign borr/ source total *100 = (if (((796 + 825) - prevy(796 + 825)) < 0, -((796 + 825) - prevy(796 + 825)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use loan from promoters/ source total *100 = (if (((800 + 800) - prevy(800 + 800)) < 0, -((800 + 800) - prevy(800 + 800)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use other borrowings/ source total *100 = (if (((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842) prevy(781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)) < 0, -((781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842) prevy(781 + 785 + 786 + 806 + 809 + 820 + 822 + 835 + 837 + 839 + 841 + 842)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 (Continued. . . )
153
Sr.No.
Indicator
1654
1655
Other borrowings
Indicators
August 2010
154
Sr.No. Indicator
A NNUAL
1656
Deferred tax liablity
1657
Gross xed assets
Fields & formula 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use deferred tax liab/ source total *100 = (if (((904) - prevy(904)) < 0, -((904) - prevy(904)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use gross xed assets/ source total *100 = (if (((1029 - 744) - prevy(1029 - 744)) > 0, ((1029 - 744) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula prevy(1029 - 744)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use capital wip/ source total *100 = (if ((1181 - prevy(1181)) > 0, (1181 - prevy(1181)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) (Continued. . . )
155
Sr.No.
Indicator
1658
Indicators
August 2010
156
Sr.No. Indicator
A NNUAL
1659
Net pre-operative expenses pending allocation
1660
Asset held for sale / transfer
Fields & formula + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use net preop expenses/ source total *100 = (if ((1180- prevy(1180)) > 0, (1180- prevy(1180)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use asset held for sale/ source total *100 = (if ((1321- prevy(1321)) > 0, (1321- prevy(1321)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use investments/ source total *100 = (if ((1228 - prevy(1228)) > 0, (1228 - prevy(1228)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use invest in grp cos/ source total *100 = (if (((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241)) > 0, ((1230 + 1233 + 1237 + 1241) - prevy(1230 + 1233 + 1237 + 1241)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 (Continued. . . )
157
Sr.No.
Indicator
1661
Investments
1662
Investment in group cos.
Indicators
August 2010
158
Sr.No. Indicator
A NNUAL
1663
Loans & advances
Fields & formula + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use loan advance/ source total *100 = (if (((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))) > 0, ((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = use loan advance grp cos/ source total *100 = (if (((1325) - prevy(1325)) > 0, ((1325) - prevy(1325)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use expenses paid in adv/ source total *100 = (if ((1337 - prevy(1337)) > 0, (1337 - prevy(1337)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) (Continued. . . )
159
Sr.No. 1664
Indicator Loans & advances to group & associated cos
1665
Expenses paid in advance
Indicators
August 2010
160
Sr.No. Indicator
A NNUAL
1666
Deferred tax assets
1667
Total uses
Fields & formula - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use deferred tax assets/ source total *100 = (if ((1351 - prevy(1351)) > 0, (1351 - prevy(1351)), 0))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) < 0, -(1181 - prevy(1181)), 0) + if ((1180prevy(1180)) < 0, -(1180- prevy(1180)), 0) + if ((1321prevy(1321)) < 0, -(1321- prevy(1321)), 0) + if ((1228 prevy(1228)) < 0, -(1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) < 0, -(1351 - prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) - ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100 = use total/ source total *100 = ((if (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718)) < 0, -((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 715 + 687 + 718)), 0) + if ((694 - prevy(694)) < 0, (694 prevy(694)), 0) + if (((772 + 759) - prevy(772 + 759)) < 0, -((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) < 0, -((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) > 0, ((1029 - 744) - prevy(1029 - 744)), 0) + if ((1181 prevy(1181)) > 0, (1181 - prevy(1181)), 0) + if ((1180prevy(1180)) > 0, (1180- prevy(1180)), 0) + if ((1321prevy(1321)) > 0, (1321- prevy(1321)), 0) + if ((1228 (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula prevy(1228)) > 0, (1228 - prevy(1228)), 0) + if ((1351 prevy(1351)) > 0, (1351 - prevy(1351)), 0) + 530 + if (((1322 + 1216 + 1363) - prevy((1322 + 1216 + 1363))) > 0, ((1322 + 1216 + 1363) prevy((1322 + 1216 + 1363))), 0) + if (((1272 + 1293 + (1352 - 1363)) prevy(1272 + 1293 + (1352 - 1363))) - ((853) - prevy(853)) > 0, ((1272 + 1293 + (1352 - 1363)) - prevy(1272 + 1293 + (1352 - 1363))) - ((853) prevy(853)), 0) + if (((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 - 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)) < 0, -(((717 + 715 - 718 - 744 - 1375) - prevy(717 + 715 718 - 744 - 1375)) + 530 + ((1029 + 1171 - 1171 - 1168) - prevy(1029 + 1171 1171 - 1168))), 0)))/ (if ((((684 + 685 + 686 - 715 + 687 + 718) prevy(684 + 685 + 686 - 715 + 687 + 718))) > 0, (((684 + 685 + 686 - 715 + 687 + 718) - prevy(684 + 685 + 686 - 715 + 687 + 718))), 0) + if ((((694) - prevy(694))) > 0, (((694) - prevy(694))), 0) + if (((772 + 759) - prevy(772 + 759)) > 0, ((772 + 759) - prevy(772 + 759)), 0) + if (((904) - prevy(904)) > 0, ((904) - prevy(904)), 0) + if (((1029 - 744) - prevy(1029 - 744)) < 0, -((1029 - 744) prevy(1029 - 744)), 0) + if ((1181 - prevy(1181)) < 0, -(1181 prevy(1181)), 0) + if ((1180- prevy(1180)) < 0, -(1180prevy(1180)), 0) + if ((1321- prevy(1321)) < 0, -(1321prevy(1321)), 0) + if ((1228 - prevy(1228)) < 0, -(1228 prevy(1228)), 0) + if ((1351 - prevy(1351)) < 0, -(1351 prevy(1351)), 0) + if ((((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363))) < 0, -((1322 + 1216 + 1363)-prevy(1322 + 1216 + 1363)), 0) + if ((((1272 + 1293 + 1352 - 1363) - prevy((1272 + 1293 + 1352 - 1363))) ((853) - prevy(853))) < 0, (((853) - prevy(853)) - ((1272 + 1293 + 1352 1363) - prevy((1272 + 1293 + 1352 - 1363)))), 0) + if ((((717 + 715 - 718 - 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))) > 0, (((717 + 715 - 718 744 - 1375) - prevy((717 + 715 - 718 - 744 - 1375))) + 530 + (((1029 + 1171 1171 - 1168) - prevy(1029 + 1171 - 1171 - 1168)))), 0)) *100
161
Sr.No.
Indicator
Indicators
August 2010
162
Sr.No. 1668 1669 Indicator Levels in each year Total assets Efciency (total income / GFA (times)) Change in each year Change in total income Change in total assets (excl. reval.) Incremental efciency in use of total assets (times)
A NNUAL
Fields & formula
Sources of Growth in Income
= tot asset net of reval = (1028 - 744) = total income/ tot asset net of reval = 5/ (1028 - 744) = total income - prevy(total income) = 5 - prevy(5) = tot asset net of reval - prevy(tot asset net of reval) = (1028 - 744) - prevy((1028 - 744)) = (total income - prevy(total income)) / (tot asset net of reval prevy(tot asset net of reval)) = (5 - prevy(5)) / ((1028 - 744) - prevy((1028 - 744))) = (prevy(total income) / prevy(tot asset net of reval)) * (tot asset net of reval - prevy(tot asset net of reval)) = (prevy(5) / prevy((1028 - 744))) * ((1028 - 744) - prevy((1028 - 744))) = (prevy(tot asset net of reval)) *((total income/ tot asset net of reval) -prevy(total income)/ prevy(tot asset net of reval)) = (prevy((1028 - 744))) *((5/ (1028 - 744)) -prevy(5)/ prevy((1028 - 744))) = (tot asset net of reval - prevy(tot asset net of reval)) * ((value of output/ tot asset net of reval) -prevy(value of output)/ prevy(tot asset net of reval)) = ((1028 - 744) - prevy((1028 - 744))) * (((6-80)/ (1028 - 744)) -prevy((6-80))/ prevy((1028 - 744))) = 100 * (prevy(total income) / prevy(tot asset net of reval)) * (tot asset net of reval - prevy(tot asset net of reval)) / (value of output prevy(value of output)) = 100 * (prevy(5) / prevy((1028 - 744))) * ((1028 - 744) - prevy((1028 - 744))) / ((6-80) - prevy((6-80))) = 100 * (prevy(tot asset net of reval)) *((total income/ tot asset net of reval) - prevy(value of output)/ prevy(tot asset net of reval)) / (value of output - prevy(value of output)) = 100 * (prevy((1028 - 744))) *((5/ (1028 - 744)) - prevy((6-80))/ prevy((1028 - 744))) / ((6-80) - prevy((6-80))) = 100 * (tot asset net of reval - prevy(tot asset net of reval)) * ((total income/ tot asset net of reval) - prevy(value of output/ tot asset net of reval))/ (value of output - prevy(value of output)) = 100 * ((1028 - 744) - prevy((1028 - 744))) * ((5/ (1028 - 744)) (Continued. . . )
1670 1671 1672
1673
Cause of increase in total income Change in total assets with no chg. in efciency
1674
Change in efciency with no chg. in total assets
1675
Change in efciency on change in total assets
1676
Causes of change in total income(% share) Change in total assets with no chg. in efciency
1677
Change in efciency with no chg. in total assets
1678
Change in efciency on change in total assets
August 2010
Indicators
A NNUAL

Fields & formula prevy((6-80)/ (1028 - 744)))/ ((6-80) - prevy((6-80))) = nfa net of reval = (1168 - 744) = sales/ nfa net of reval = 6/ (1168 - 744) = sales - prevy(sales) = 6 - prevy(6) = nfa net of reval - prevy(nfa net of reval) = (1168 - 744) - prevy((1168 - 744)) = (sales - prevy(sales)) / (nfa net of reval - prevy(nfa net of reval)) = (6 - prevy(6)) / ((1168 - 744) - prevy((1168 - 744))) = (prevy(sales) / prevy(nfa net of reval)) * (nfa net of reval prevy(nfa net of reval)) = (prevy(6) / prevy((1168 - 744))) * ((1168 - 744) - prevy((1168 - 744))) = (prevy(nfa net of reval)) *((sales/ nfa net of reval) -prevy(sales)/ prevy(nfa net of reval)) = (prevy((1168 - 744))) *((6/ (1168 - 744)) -prevy(6)/ prevy((1168 - 744))) = (nfa net of reval - prevy(nfa net of reval)) * ((value of output/ nfa net of reval) -prevy(value of output)/ prevy(nfa net of reval)) = ((1168 - 744) - prevy((1168 - 744))) * (((6-80)/ (1168 - 744)) -prevy((6-80))/ prevy((1168 - 744))) = 100 * (prevy(sales) / prevy(nfa net of reval)) * (nfa net of reval prevy(nfa net of reval)) / (value of output - prevy(value of output)) = 100 * (prevy(6) / prevy((1168 - 744))) * ((1168 - 744) - prevy((1168 - 744))) / ((6-80) - prevy((6-80))) = 100 * (prevy(nfa net of reval)) *((sales/ nfa net of reval) prevy(value of output)/ prevy(nfa net of reval)) / (value of output prevy(value of output)) = 100 * (prevy((1168 - 744))) *((6/ (1168 - 744)) - prevy((6-80))/ prevy((1168 - 744))) / ((6-80) - prevy((6-80))) = 100 * (nfa net of reval - prevy(nfa net of reval)) * ((sales/ nfa net of reval) - prevy(value of output/ nfa net of reval))/ (value of output - prevy(value of output)) = 100 * ((1168 - 744) - prevy((1168 - 744))) * ((6/ (1168 - 744)) prevy((6-80)/ (1168 - 744)))/ ((6-80) - prevy((6-80)))
163
Sr.No.
Indicator Levels in each year Net xed assets (excl. reval.) Efciency (sales / NFA (times)) Change in each year Change in sales Change in NFA Incremental efciency in use of NFA(times) Cause of increase in Sales Change in NFA with no chg. in efciency
1679 1680
1681 1682 1683
1684
1685
Change in efciency with no chg. in NFA
1686
Change in efciency on change in NFA
1687
Causes of change in Sales (% share) Change in NFA with no chg. in efciency
1688
Change in efciency with no chg. in NFA
1689
Change in efciency on change in NFA
Indicators
August 2010
164
A NNUAL
August 2010
Indicators
A NNUAL
Sources of Growth in Prots: Non-nance companies

Fields & formula = pbdita net of pne nfoi = ((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55) = pbdita net of pne nfoi/ sales = ((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ 6 = (pbdita net of pne nfoi) - prevy(pbdita net of pne nfoi) = (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)) - prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)) = (sales) - prevy(sales) = (6) - prevy(6) = (pbdita net of pne nfoiprevy(pbdita net of pne nfoi)) / ( salesprevy(sales)) = (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)- prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))) / ( 6- prevy(6)) = ((sales) - (prevy(sales))) * prevy(pbdita net of pne nfoi)/ (prevy(sales)) = ((6) - (prevy(6))) * prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))/ (prevy(6)) = (prevy(sales)) * (pbdita net of pne nfoi/ (sales) prevy(pbdita net of pne nfoi)/ (prevy(sales))) = (prevy(6)) * (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ (6) - prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))/ (prevy(6))) = (pbdita net of pne nfoi/ (sales) - prevy(pbdita net of pne nfoi)/ (prevy(sales))) * ((sales)- (prevy(sales))) = (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ (6) prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))/ (prevy(6))) * ((6)- (prevy(6))) = 100 *(((sales) - (prevy(sales))) * prevy(pbdita net of pne nfoi)/ (prevy(sales))) / (pbdita net of pne nfoiprevy(pbdita net of pne nfoi)) = 100 *(((6) - (prevy(6))) * prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))/ (prevy(6))) / (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)- prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))) = 100 *((prevy(sales)) * ((pbdita net of pne nfoi/ (sales)) (prevy(pbdita net of pne nfoi)/ (prevy(sales)))))/ (pbdita net of pne nfoiprevy(pbdita net of pne nfoi)) (Continued. . . )
165
Sr.No. 1690 1691
Indicator Levels in each year PBDIT Protability (times) Change in each year Change in PBDIT
1692
1693 1694
Change in sales Incremental protability (Change in PBDIT / change in income) (times)
1695
Causes of change in PBDIT Change in sales
1696
Change in protability
1697
Change in protability on change in income
1698
Causes of change in PBDIT (% share) Change in sales
1699
Indicators
August 2010
166
Sr.No. Indicator
A NNUAL
1700
Fields & formula = 100 *((prevy(6)) * ((((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ (6)) - (prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 55))/ (prevy(6)))))/ (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 55)- prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))) = 100*(pbdita net of pne nfoi/ (sales) - prevy(pbdita net of pne nfoi)/ (prevy(sales))) * ((sales)- (prevy(sales)))/ (pbdita net of pne nfoiprevy(pbdita net of pne)) = 100*(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)/ (6) prevy(((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55))/ (prevy(6))) * ((6)- (prevy(6)))/ (((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307) - 25 - 55)- prevy((491 + 321 + 281 + 276 + 240 + 247 + 255-60 + 307))) = tot inc net of pne = (5 - 60) = pat net of pne = (491-60 + 307) = pat net of pne/ tot inc net of pne = (491-60 + 307)/ (5 - 60) = (pat net of pne) - prevy(pat net of pne) = ((491-60 + 307)) - prevy((491-60 + 307)) = (tot inc net of pne) - prevy(tot inc net of pne) = ((5 - 60)) - prevy((5 - 60)) = (pat net of pneprevy(pat net of pne)) / ( tot inc net of pneprevy(tot inc net of pne)) = ((491-60 + 307)- prevy((491-60 + 307))) / ( (5 - 60)- prevy((5 - 60))) = ((tot inc net of pne) - (prevy(tot inc net of pne))) * prevy(pat net of pne)/ (prevy(tot inc net of pne)) = (((5 - 60)) - (prevy((5 - 60)))) * prevy((491-60 + 307))/ (prevy((5 60))) = (prevy(tot inc net of pne)) * (pat net of pne/ (tot inc net of pne) prevy(pat net of pne)/ (prevy(tot inc net of pne))) = (prevy((5 - 60))) * ((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 - 60)))) = (pat net of pne/ (tot inc net of pne) - prevy(pat net of pne)/ (prevy(tot inc net of pne))) * ((tot inc net of pne)(prevy(tot inc net of pne))) = ((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 - 60)))) * (Continued. . . )
1701 1702 1703
Levels in each year Total income PAT net of P&E Protability (times) Change in each year Change in PAT net of P&E Change in total income Incremental protability (Change in PBDIT / change in income) (times) Causes of change in PAT net of P&E Change in total income with no chg. in protability
1704 1705 1706
1707
1708
Change in protability with no chg. in income
1709
August 2010
Indicators
A NNUAL

Fields & formula (((5 - 60))- (prevy((5 - 60)))) = 100 *(((tot inc net of pne) - (prevy(tot inc net of pne))) * prevy(pat net of pne)/ (prevy(tot inc net of pne))) / (pat net of pneprevy(pat net of pne)) = 100 *((((5 - 60)) - (prevy((5 - 60)))) * prevy((491-60 + 307))/ (prevy((5 - 60)))) / ((491-60 + 307)- prevy((491-60 + 307))) = 100 *((prevy(tot inc net of pne)) * ((pat net of pne/ (tot inc net of pne)) (prevy(pat net of pne)/ (prevy(tot inc net of pne)))))/ (pat net of pneprevy(pat net of pne)) = 100 *((prevy((5 - 60))) * (((491-60 + 307)/ ((5 - 60))) - (prevy((491-60 + 307))/ (prevy((5 - 60))))))/ ((491-60 + 307)- prevy((491-60 + 307))) = 100*(pat net of pne/ (tot inc net of pne) - prevy(pat net of pne)/ (prevy(tot inc net of pne))) * ((tot inc net of pne)(prevy(tot inc net of pne)))/ (pat net of pneprevy(pat net of pne)) = 100*((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 60)))) * (((5 - 60))- (prevy((5 - 60))))/ ((491-60 + 307)- prevy((491-60 + 307)))
167
Sr.No.
Indicator Causes of change in PAT net of P&E (% share) Change in total income with no chg. in protability
1710
1711
1712
Indicators
August 2010
168
Sr.No. 1713 1714 Indicator Levels in each year PBT Protability (times) Change in each year Change in PBT Change in sales Incremental protability (Change in PBT / change in income) (times)
A NNUAL
Sources of Growth in Prots: Finance companies
Fields & formula = pbt net of pne nfoi = ((491 + 321-60 + 307) - 25 - 55) = pbt net of pne nfoi/ inc n serv = ((491 + 321-60 + 307) - 25 - 55)/ 25 = (pbt net of pne nfoi) - prevy(pbt net of pne nfoi) = (((491 + 321-60 + 307) - 25 - 55)) - prevy(((491 + 321-60 + 307) - 25 - 55)) = (inc n serv) - prevy(inc n serv) = (25) - prevy(25) = (pbt net of pne nfoiprevy(pbt net of pne nfoi)) / ( inc n servprevy(inc n serv)) = (((491 + 321-60 + 307) - 25 - 55)- prevy(((491 + 321-60 + 307) - 25 - 55))) / ( 25- prevy(25)) = ((inc n serv) - (prevy(inc n serv))) * prevy(pbt net of pne nfoi)/ (prevy(inc n serv)) = ((25) - (prevy(25))) * prevy(((491 + 321-60 + 307) - 25 - 55))/ (prevy(25)) = (prevy(inc n serv)) * (pbt net of pne nfoi/ (inc n serv) prevy(pbt net of pne nfoi)/ (prevy(inc n serv))) = (prevy(25)) * (((491 + 321-60 + 307) - 25 - 55)/ (25) - prevy(((491 + 321-60 + 307) - 25 - 55))/ (prevy(25))) = (pbt net of pne nfoi/ (inc n serv) - prevy(pbt net of pne nfoi)/ (prevy(inc n serv))) * ((inc n serv)- (prevy(inc n serv))) = (((491 + 321-60 + 307) - 25 - 55)/ (25) - prevy(((491 + 321-60 + 307) - 25 55))/ (prevy(25))) * ((25)- (prevy(25))) = 100 *(((inc n serv) - (prevy(inc n serv))) * prevy(pbt net of pne nfoi)/ (prevy(inc n serv))) / (pbt net of pne nfoiprevy(pbt net of pne nfoi)) = 100 *(((25) - (prevy(25))) * prevy(((491 + 321-60 + 307) - 25 - 55))/ (prevy(25))) / (((491 + 321-60 + 307) - 25 - 55)- prevy(((491 + 321-60 + 307) - 25 - 55))) = 100 *((prevy(inc n serv)) * ((pbt net of pne nfoi/ (inc n serv)) (prevy(pbt net of pne nfoi)/ (prevy(inc n serv)))))/ (pbt net of pne nfoiprevy(pbt net of pne nfoi)) = 100 *((prevy(25)) * ((((491 + 321-60 + 307) - 25 - 55)/ (25)) (prevy(((491 + 321-60 + 307) - 25 - 55))/ (prevy(25)))))/ (((491 + 321-60 + 307) - 25 - 55)- prevy(((491 + 321-60 + 307) - 25 - 55))) (Continued. . . )
1715 1716 1717
1718
Causes of change in PBT Change in sales
1719
1720
1721
Causes of change in PBT (% share) Change in sales
1722
August 2010
Indicators
A NNUAL

Fields & formula = 100*(pbt net of pne nfoi/ (inc n serv) - prevy(pbt net of pne nfoi)/ (prevy(inc n serv))) * ((inc n serv)- (prevy(inc n serv)))/ (pbt net of pne nfoiprevy(pbt net of pne nfoi)) = 100*(((491 + 321-60 + 307) - 25 - 55)/ (25) - prevy(((491 + 321-60 + 307) 25 - 55))/ (prevy(25))) * ((25)- (prevy(25)))/ (((491 + 321-60 + 307) - 25 55)- prevy(((491 + 321-60 + 307) - 25 - 55))) = tot inc net of pne = (5 - 60) = pat net of pne = (491-60 + 307) = pat net of pne/ tot inc net of pne = (491-60 + 307)/ (5 - 60) = (pat net of pne) - prevy(pat net of pne) = ((491-60 + 307)) - prevy((491-60 + 307)) = (tot inc net of pne) - prevy(tot inc net of pne) = ((5 - 60)) - prevy((5 - 60)) = (pat net of pneprevy(pat net of pne)) / ( tot inc net of pneprevy(tot inc net of pne)) = ((491-60 + 307)- prevy((491-60 + 307))) / ( (5 - 60)- prevy((5 - 60))) = ((tot inc net of pne) - (prevy(tot inc net of pne))) * prevy(pat net of pne)/ (prevy(tot inc net of pne)) = (((5 - 60)) - (prevy((5 - 60)))) * prevy((491-60 + 307))/ (prevy((5 60))) = (prevy(tot inc net of pne)) * (pat net of pne/ (tot inc net of pne) prevy(pat net of pne)/ (prevy(tot inc net of pne))) = (prevy((5 - 60))) * ((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 - 60)))) = (pat net of pne/ (tot inc net of pne) - prevy(pat net of pne)/ (prevy(tot inc net of pne))) * ((tot inc net of pne)(prevy(tot inc net of pne))) = ((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 - 60)))) * (((5 - 60))- (prevy((5 - 60)))) = 100 *(((tot inc net of pne) - (prevy(tot inc net of pne))) * prevy(pat net of pne)/ (prevy(tot inc net of pne))) / (pat net of pneprevy(pat net of pne)) = 100 *((((5 - 60)) - (prevy((5 - 60)))) * prevy((491-60 + 307))/ (Continued. . . )
169
Sr.No. 1723
Indicator Change in protability on change in income
1724 1725 1726
Levels in each year Total income PAT Protability (times) Change in each year Change in PAT Change in total income Incremental protability (Change in PBDIT / change in income) (times) Causes of change in PAT Change in total income with no chg. in protability
1727 1728 1729
1730
1731
1732
1733
Causes of change in PAT (% share) Change in total income with no chg. in protability
Indicators
August 2010
170
Sr.No. 1734 Indicator Change in protability with no chg. in income
A NNUAL
1735
Fields & formula (prevy((5 - 60)))) / ((491-60 + 307)- prevy((491-60 + 307))) = 100 *((prevy(tot inc net of pne)) * ((pat net of pne/ (tot inc net of pne)) (prevy(pat net of pne)/ (prevy(tot inc net of pne)))))/ (pat net of pneprevy(pat net of pne)) = 100 *((prevy((5 - 60))) * (((491-60 + 307)/ ((5 - 60))) - (prevy((491-60 + 307))/ (prevy((5 - 60))))))/ ((491-60 + 307)- prevy((491-60 + 307))) = 100*(pat net of pne/ (tot inc net of pne) - prevy(pat net of pne)/ (prevy(tot inc net of pne))) * ((tot inc net of pne)(prevy(tot inc net of pne)))/ (pat net of pneprevy(pat net of pne)) = 100*((491-60 + 307)/ ((5 - 60)) - prevy((491-60 + 307))/ (prevy((5 60)))) * (((5 - 60))- (prevy((5 - 60))))/ ((491-60 + 307)- prevy((491-60 + 307)))
August 2010
Indicators
A NNUAL
Foreign Exchange Transactions

Fields & formula = forex earnings = 1737 + 1738 + 1739 + 1740 + 1741 = export goods = export serv = forex earning dividend = forex earning interest = oth forex earnings = deemed export = forex spending = 1744 + 1745 + 1746 + 1747 + 1748 + 1749 + 1750 + 1751 + 1752 = import rawmat = import stores spares = import fg = import cap goods = forex spending interest = forex spending div = forex spending travel = forex spending royalty = forex spending others = indigenous imported rawmat total = 1754 + 1755 = indigenous rawmat = imported rawmat = indigenous imported stores spares total = 1757 + 1758 = indigenous stores spares = imported stores spares = indigenous imported oth consump total = 1760 + 1761 = indigenous consump oth = imported consump oth
171
Sr.No. 1736 1737 1738 1739 1740 1741 1742 1743 1744 1745 1746 1747 1748 1749 1750 1751 1752 1753 1754 1755 1756 1757 1758 1759 1760 1761
Indicator Total forex earnings Export of goods(fob) Export of services Forex earning dividend Forex earning interest Other forex earnings Deemed export Total forex spending Import of raw materials (cif) Import of stores and spares (cif) Import of nished goods (cif) Import of capital goods (cif) Forex spending interest Forex spending dividend Forex spending travelling Forex spending royalty/ technical knowhow Forex spending others(incl.payment for services) Raw materials consumed Indigenous raw materials consumed Imported raw materials consumed Stores & spares(components) consumed Indigenous stores & spares consumed Imported stores & spares consumed Others consumed Other indigenous consumption Other Imported consumption
Indicators
August 2010
172
Sr.No. 1762 1763 1764 Indicator Export / Sales (%) Total forex earnings / Total income (%) Raw material imports / Raw material purchases (%)
A NNUAL
Derived Foreign Exchange Transactions Indicators
Fields & formula = 100*(export earnings/ sales) = 100*((1737 + 1738)/ 6) = forex earnings/ total income*100 = 1736/ 5*100 = imported rawmat/ rawmat purchased*100 = 1755/ 105*100
August 2010
Indicators
A NNUAL
Miscellaneous Disclosures
Fields & formula = no of employees = no of branches = no of shareholders abroad = prot before tax = dep as per book = loss on sale xed ast = oth addn incl directors remun = dep us350 = prot sale xed ast as per book = oth deduct incl directors remun = net prot loss = 1768 + 1769 + 1770 + 1771 - 1772 + 1773 + 1774 = managerial remuneration = salary allowance = commission = contrib to pf of managers = contrib to pension = prequisites benets = dep us350 invest wise = lt invest = 1784 + 1785 + 1787 = int inc lt invest = div inc lt invest = div inc lt invest subsi pncc of 1785 (disc lng trm inc div) = rental inc lt invest = st invest = 1789 + 1790 + 1792 = int inc st invest = div inc st invest = div inc st invest subsi pncc of 1790 (disc shrt trm inc div) = rental inc st invest = prot disposal lt invest = prot disposal curr invest = agg quoted invest = agg unquoted invest = agg mkt val quoted invest (Continued. . . )
173
Sr.No. 1765 1766 1767 1768 1769 1770 1771 1772 1773 1774 1775 1776 1777 1778 1779 1780 1781 1782 1783 1784 1785 1786 1787 1788 1789 1790 1791 1792 1793 1794 1795 1796 1797
Indicator No. of employees No. of branches No.of shareholders outside india Prot before taxation Add: depreciation as per books Loss on sale of xed assets as per section 349 Other additions (including directors remuneration) Less: depreciation as per section 350 Prot on sale of xed assets as per books Other deductions (including directors remuneration) Net prot / (loss) Managerial remuneration u/s 198 Salary & allowance Commission Contribution to provident fund of managerial remuneration Contribution to pension Perquisites or benets Depreciation u/s 350 AS-13 Long term investments Interest income on long term investments Dividend income on long term investments Of which: dividend on long term investments in subsidiary cos. Rental income from long term investments Short term investments Interest income on short term investments Dividend income on short term investments Of which: dividend on short term investments in subsidiary cos. Rental income from short term investments Prot/loss on disposal of long term investments Prot/loss on disposal of current investments Aggregate amount of quoted investments Aggregate amount of unquoted investments Aggregate market value of quoted investments
Indicators
August 2010
174
Sr.No. 1798 1799 1800 1801 1802 1803 1804 1805 1806 1807 1808 1809 1810 1811 1812 1813 1814 1815 1816 1817 1818 1819 1820 1821 Indicator AS-19 Future minimum lease payables Minimum lease payments Not later than one year Later than one year but not later than ve years Later than ve years Less: future nance charges Present value of minimum lease payments Not later than one year (present value) Later than one year but not later ve years Later than ve year Future minimum sublease payments receivable Future minimum lease payment receivables Gross investment in the lease Unguaranteed residual value Minimum lease payments receivable Minimum lease payments receivable not later than one year Minimum lease payments receivable later than one year but not later than ve Minimum lease payments receivable later than ve years Less: unearned nance income Present value of minimum lease payments receivable Present value of lease payments receivable not later than one year Present value of lease payments receivable later than one year but not later than ve Present value of lease payments receivable later than ve years Accumulated provision for un-collectible minimum lease payments receivables Fields & formula
A NNUAL
= future min lease pay = min lease pay = min lease pay in 1yr pcc of 1799 (ds19 min lease pay) = min lease pay btw 1 5 yrs pcc of 1799 (ds19 min lease pay) = min lease pay beyond 5yrs pcc of 1799 (ds19 min lease pay) = future n charges ai of 1798 (ds19 fut min lease pay) = pv min lease pay = pv min lease pay in 1yr pcc of 1804 (ds19 presval lease pay) = pv min lease pay btw 1 5 yrs pcc of 1804 (ds19 presval lease pay) = pv min lease pay beyond 5yrs pcc of 1804 (ds19 presval lease pay) = future min sub lease payments recv = future min lease pay recv = gross invest in lease = unguaranteed residual val = min lease pay recv = min lease pay recv in 1yr pcc of 1812 (ds19 mlp recv) = min lease pay recv btw 1 5 yrs pcc of 1812 (ds19 mlp recv) = min lease pay recv beyond 5yrs pcc of 1812 (ds19 mlp recv) = unearned n inc = pv lease payments recv = pv lease payments in 1yr pcc of 1817 (ds19 pres vmlp recv) = pv lease payments btw 1 5 yrs pcc of 1817 (ds19 pres vmlp recv) = pv lease payments beyond 5yrs pcc of 1817 (ds19 pres vmlp recv) = accum prov min lease payments recv (Continued. . . )
August 2010
Indicators
A NNUAL
Fields & formula = basic eps = basic eps numerator = basic eps pref div incl tax = basic eps net prot = basic eps denominator = diluted eps = diluted eps numerator = diluted eps pref div incl tax = diluted eps inc exp ptnl equity shares = diluted eps net prot = diluted eps denominator = nominal val of shares = ptnl addn equity shares loan conv = ptnl addn equity shares deb conv = ptnl addn equity shares adr gdr conv = ptnl addn equity shares stock opt = ptnl addn equity shares oth sources = deferred tax ast time diff = 1840 + 1841 + 1842 + 1843 + 1844 + 1845 + 1846 + 1847 + 1848 + 1849 = unabsorbed dep cfwd losses = prov for doubtful debts = prov for npa invest = int accr but not due invest = vrs deferred tax = leave encashment = cap losses = dre related = disallow us 43b itact = oth deferred tax ast = deferred tax liab time diff = 1851 + 1852 + 1853 + 1854 = dep wrt time diff = dre wrt time diff = cap gains wrt time diff (Continued. . . )
175
Sr.No. 1822 1823 1824 1825 1826 1827 1828 1829 1830 1831 1832 1833 1834 1835 1836 1837 1838 1839 1840 1841 1842 1843 1844 1845 1846 1847 1848 1849 1850 1851 1852 1853
Indicator AS-20 Eps basic Numerator of basic eps Add: preference dividend and preference dividend tax (basic ceps) Net prot/loss (basic eps) Denominator of basic eps Eps diluted Numerator of diluted eps Add: preference dividend and preference dividend tax (diluted ceps) Add/less: income /expense related to dilutive potential equity shares Net prot/loss (diluted eps) Denominator of diluted eps Nominal value of shares Potential addition to equity shares on loan conversion Potential addition to equity shares on debenture conversion Potential addition to equity shares on gdr/adr conversion Potential addition to equity shares on stock options Potential addition to equity shares due to other sources AS-22 Deferred tax assets due to time difference Unabsorbed depreciation and carry forward of losses Provision for doubtful debts Provision for non-performing assets/investments Interest accrued but not due on investment (nancial services) Expenditure on vrs Leave encashment Capital losses Dre related Disallowance u/s 43b of income tax act Other deferred tax assets Deferred tax liabilities due to time difference Depreciation (deferred tax liabilities) Dre related (deferred tax liabilities) Capital gains (deferred tax liabilities)
Indicators
August 2010
176
Sr.No. 1854 1855 1856 1857 1858 1859 1860 1861 1862 1863 1864 1865 1866 1867 1868 Indicator Other deferred tax liabilities AS-24 Assets from discontinued business Liabilities from discontinued business Revenue from discountinued business Expenses from discountinued business Net cash ow from discontinued business AS-27 Assets (as-27) Liabilities (as-27) Income (as-27) Expenditure (as-27) Capital commitments (net of advances) (as-27) Contingent liabilities (as-27) AS-29 Provisions (as-29) Contingent assets (as-29) Contingent liabilities (as-29)
A NNUAL
Fields & formula = oth deferred tax liab time diff = ast frm discont business = liab frm discont business = inc frm discont business = exp frm discont business = net cf frm discont business = jv = jv = jv = jv = jv = jv ast liab inc exp cap commit net of adv contingent liab
= as29 prov = as29 contingent ast = as29 contingent liab
August 2010
Indicators
A NNUAL
Statutory Disclosures by Banks

Fields & formula = pct shares hld govt = bd tot risk wt ast and contingencies = bd cap adeq ratio = 1872 + 1873 = bd t1 cap adeq ratio = bd t2 cap adeq ratio = bd cap adeq amt = 1875 + 1876 = bd t1 cap adeq amt = bd t2 cap adeq amt = bd subordinate debt = bd t2 subordinate debt = bd lending to sensitive sect = 1880 + 1881 + 1882 = bd lending to capital market = bd lending to real estate = bd lending to commodities = bd int inc pct working funds = bd non int inc pct working funds = bd op prot pct working funds = bd nnpa pct net adv = bd return on ast = bd business per employee = bd prot per employee = bd = bd = bd = bd gross gross gross gross npa npa npa npa opening bal new addn deduct repay w off closing bal
177
Sr.No. 1869 1870 1871 1872 1873 1874 1875 1876 1877 1878 1879 1880 1881 1882 1883 1884 1885 1886 1887 1888 1889 1890 1891 1892 1893 1894 1895 1896 1897 1898 1899 1900
Indicator Percentage shareholding of government of india Total risk weighted assets and contingencies Capital adequacy ratio (in per cent) Tier-1 (in per cent) Tier-2 (in per cent) Capital adequacy ratio (amount) Tier-1 (amount) Tier-2 (amount) Sub-ordinate debt Tier-2 Lending to sensitive sectors Capital market sector Real estate sector Commodities sector Interest income as a percentage to working funds. Non-interest income as a percentage of working funds Operating prot as a percentage to working fund Net non-performing assets (nnpa) to net advances (in per cent) Return on assets Business(deposits plus advances) per employee. Prot per employee Movement in gross npa Opening gross npa Add: new gross npas identied during year Less: deductions/ repayments / write offs of gross npas Closing balance gross npa Movement in net npa Opening net npa Add: new net npas identied during year Less: deductions/ repayments / write offs of net npas Closing balance net npa Total provisions and contingencies (advances/npas/investment/taxes) Provisions for npas Opening balance of provisions netted from advances
= bd net npa opening bal = bd net npa new addn = bd net npa deduct repay w off = bd net npa closing bal = bd prov and contingencies = 1899 + 1906 + 1928 + 1929 + 1930 + 1931 + 1932 + 1933 + 1934 + 1935 + 1936 = bd prov for npa = 1900 + 1901 - 1902 = bd prov net frm adv opening bal (Continued. . . )
Indicators
August 2010
178
Sr.No. 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 Indicator Add:new provisions made during the year Less:write-offs recovery Gross value of investment - in india and outside india Gross value of investment - in india Gross value of investment - outside india Provision for depreciation and fair value adjustments (in india and outside india) Opening balance of provision for depreciation and fair value adjustments (in india and outside india) Add:provisions for depreciation and fair assets value adjustments of investment (in india and outside india) Less:write-back/write-offs/excess provision of investment provisions (in india and outside india) Add:transfer from investment uctuation reserve (in india and outside india) Closing balance of provision for depreciation and fair value adjustments (in india and outside india) Provision for depreciation and fair value adjustments - in india Opening balance of provision for depreciation and fair value adjustments (in india) Add:provisions for depreciation and fair assets value adjustments of investment (in india) Less:write-back/write-offs/excess provision of investment provisions (in india) Add:transfer from investment uctuation reserve (in india) Closing balance of provision for depreciation and fair value adjustments (in india) Less:provision for depreciation and fair value adjustments outside india Opening balance of provision for depreciation and fair value adjustments (outside india) Add:provisions for depreciation and fair assets value adjustments of investment (outside india) Less:write-back/write-offs/excess provision of investment provisions (outside india) Add:transfer from investment uctuation reserve (outside
A NNUAL
Fields & formula = bd prov net frm adv new prov = bd prov net frm adv w off recovery = bd gross val of invest = 1904 + 1905 = bd gross val of invest in india = bd gross val of invest abroad = bd prov dep fair val adj = bd opening prov dep fair val adj pcc of 1911 (clbal prv dep fv adj) = bd prov dep fair val adj invest pcc of 1911 (clbal prv dep fv adj) = bd w back w off excess prov invest pcc of 1911 (clbal prv dep fv adj) = bd trf frm invest uct resv pcc of 1911 (clbal prv dep fv adj) = bd closing prov dep fair val adj = bd prov dep fair val adj india = bd opening prov dep fair val adj india pcc of 1912 (prov dep fv adj in india) = bd prov dep fair val adj invest india pcc of 1912 (prov dep fv adj in india) = bd w back w off excess prov invest india pcc of 1912 (prov dep fv adj in india) = bd trf frm invest uct resv india pcc of 1912 (prov dep fv adj in india) = bd closing prov dep fair val adj india pcc of 1911 (clbal prv dep fv adj) = bd prov dep fair val adj abroad = bd opening prov dep fair val adj abroad pcc of 1922 (clbal prv dep fv adj ostd) = bd prov dep fair val adj invest abroad pcc of 1922 (clbal prv dep fv adj ostd) = bd w back w off excess prov invest abroad pcc of 1922 (clbal prv dep fv adj ostd) = bd trf frm invest uct resv abroad (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula pcc of 1922 (clbal prv dep fv adj ostd) = bd closing prov dep fair val adj abroad pcc of 1911 (clbal prv dep fv adj) = bd net val of invest = 1903 - 1906 = bd reported net val of invest = 1926 + 1927 = bd net val of invest india = bd net val of invest abroad = bd prov for std ast = bd prov for sub std ast = bd prov for inc tax wealth tax = bd prov for deferred tax = bd prov for oth tax = bd oating prov = bd addnl prov transition 90day adv norms = bd premium dep amort for sec under htm = bd oth prov contingencies = bd non corp debt restruct = 1938 + 1939 + 1940 = bd non corp debt std restruct = bd non corp debt sub std restruct = bd non corp debt doubtful restruct = bd corp debt restruct = 1942 + 1943 + 1944 = bd corp debt std restruct = bd corp debt sub std restruct = bd corp debt doubtful restruct = bd shares invest and nancing = 1946 + 1947 + 1948 + 1949 + 1950 = bd invest in equity shares = bd invest in pref shares (Continued. . . )
179
Sr.No. 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947
Indicator india) Closing balance of provision for depreciation and fair value adjustments (outside india) Net value of investment - in india and outside india Net value of investment - in india and outside india ( reported by the company ) Net value of investment - in india Net value of investment - outside india Provisions for standard assets Provision for standard assets ii Provision for income tax/wealth tax Provision for deferred tax Provisions for other taxes Floating provisions Additional provision for transition to 90 days norms for advances Depreciation/amortisation of premium in case of securities held under htm Other provisions and contingencies Total amount of loan assets subjected to restructuring (non-corporate debt restructuring) Amount of standard assets subjected to re-structuring (non-corporate debt restructuring) Amount of sub-standard assets subjected to re-structuring (non-corporate debt restructuring) Amount of doubtful assets subjected to restructuring (non-corporate debt restructuring) Total amount of loan assets subjected to restructuring (corporate debt restructuring) Amount of standard assets subjected to re-structuring (corporate debt restructuring) Amount of sub-standard assets subjected to re-structuring (corporate debt restructuring) Amount of doubtful assets subjected to restructuring (corporate debt restructuring) Investment in shares, etc./nancing against shares (for nance cos. incl. banks) Investment in equity shares (for nance cos. incl. banks) Investment in preference shares (for nance cos. incl. banks)
Indicators
August 2010
180
Sr.No. 1948 1949 1950 1951 1952 Indicator Investment in units of mutual funds (for nance cos. incl. banks) Investment in convertible debentures (for nance cos. incl. banks) Investment in others (for nance cos. incl. banks) Advances against security/collateral of shares (for nance cos. incl. banks) Total nance extended to stock brokers for margin trading (for nance cos. incl. banks) Derivatives exposure risk, assets sold to securitisation cos. & investment disclosures Disclosures on risk exposure in derivatives Notional principal amount of currency derivatives Notional principal amount of currency derivatives for hedging Notional principal amount of currency derivatives for trading Notional principal amount of interest rate derivatives Notional principal amount of interest rate derivatives for hedging Notional principal amount of interest rate derivatives for trading Marked to market positions - currency derivatives Assets - currency derivatives Liabilities - currency derivatives Marked to market positions - interest rate derivatives Assets - interest rate derivatives Liabilities - interest rate derivatives Credit exposure - currency derivatives Credit exposure - interest rate derivatives Likely change in currency derivatives due to 1 % chg. in interest rate (100*pv01) For hedging - currency derivatives (likely change due to 1% int. rate change) For trading - currency derivatives (likely change due to 1% int. rate change) Likely change in interest rate derivatives due to 1 % chg. in
A NNUAL
Fields & formula = bd invest in mfs = bd invest in convertible deb = bd oth invest = bd adv against surety of equity ai of 1945 (tot invst addl discl) = bd n to brokers for margin trade ai of 1945 (tot invst addl discl)
1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
= bd notional prin = 1954 + 1955 = bd notional prin = bd notional prin = bd notional prin = 1957 + 1958 = bd notional prin
crncy deri crncy deri hedge crncy deri trade int rate deri int rate deri hedge
= bd notional prin int rate deri trade = bd mrk2mkt crncy deri = 1960 - 1961 = bd mrk2mkt crncy deri ast = bd mrk2mkt crncy deri liab = bd mrk2mkt int rate deri = 1963 - 1964 = bd mrk2mkt int rate deri ast = bd mrk2mkt int rate deri liab = bd credit expsr crncy deri ai of 1953 (notl prin amt cd) = bd credit expsr int rate deri ai of 1956 (notl prin amt ird) = bd likely crncy deri chg 1pc int chg = 1968 + 1969 = bd likely crncy deri chg 1pc int chg hedge = bd likely crncy deri chg 1pc int chg trade = bd likely rate deri chg 1pc int chg (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = 1971 + 1972 = bd likely rate deri chg 1pc int chg hedge = bd likely rate deri chg 1pc int chg trade = bd max crncy deri chg 1pc int chg = 1974 + 1975 = bd max crncy deri chg 1pc int chg hedge = bd max crncy deri chg 1pc int chg trade = bd max rate deri chg 1pc int chg = 1977 + 1978 = bd max rate deri chg 1pc int chg hedge = bd max rate deri chg 1pc int chg trade = bd min crncy deri chg 1pc int chg = 1980 + 1981 = bd min crncy deri chg 1pc int chg hedge = bd min crncy deri chg 1pc int chg trade = bd min rate deri chg 1pc int chg = 1983 + 1984 = bd min rate deri chg 1pc int chg hedge = bd min rate deri chg 1pc int chg trade
181
Sr.No. 1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984
1985 1986 1987 1988 1989 1990
Indicator interest rate (100*pv01) For hedging - interest rate derivatives (likely change due to 1% int. rate change) For trading - interest rate derivatives (likely change due to 1% int. rate change) Maximum of 100*pv01 observed during the year - currency derivatives For hedging - currency derivatives (maximum of 100*pv01 observed during the year) For trading - currency derivatives (maximum of 100*pv01 observed during the year) Maximum of 100*pv01 observed during the year - interest rate derivatives For hedging - interest rate derivatives (maximum of 100*pv01 observed during the year) For trading - interest rate derivatives (maximum of 100*pv01 observed during the year) Minimum of 100*pv01 observed during the year - currency derivatives For hedging - currency derivatives (minimum of 100*pv01 observed during the year) For trading - currency derivatives (minimum of 100*pv01 observed during the year) Minimum of 100*pv01 observed during the year - interest rate derivatives For hedging - interest rate derivatives (minimum of 100*pv01 observed during the year) For trading - interest rate derivatives (minimum of 100*pv01 observed during the year) Details of assets sold to securitisation company/reconstruction company Number of accounts Aggregate value (net of provisions) of accounts sold to sc/rc Aggregate consideration Additional consideration realised in respect of accounts transferred in earlier yrs. Aggregate gain over net book value Investment classied as held to maturity (htm)
= bd = bd = bd = bd
accounts sold to scrc agg val acs sold to scrc agg consid acs sold to scrc addnl consid frm ac trf earlier
= bd agg gain over net book value = bd invest htm = 1991 + 1992 + 1993 + 1994 + 1995 + 1996 (Continued. . . )
Indicators
August 2010
182
Sr.No. 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Indicator Govt securities (htm) Other approved securities (htm) Shares (htm) Debentures/bonds (htm) Joint ventures (htm) Others (htm) Investment classied as available for sale (afs) Govt securities (afs) Other approved securities (afs) Shares (afs) Debentures/bonds (afs) Joint ventures (afs) Others (afs) Investment classied as available for trade (aft) Govt securities (aft) Other approved securities (aft) Shares (aft) Debentures/bonds (aft) Joint ventures (aft) Others (aft) Non-mandatory disclosure for banks Export credit Agriculture credit Project nancing Housing loans Nri deposits Credit deposit ratio Incremental credit/deposit ratio Net Interest Margin (NIM) (%) Interest spread (%) Interest spread (Amount) Average return on advances (%) Average cost of deposits (%) Business from credit & debit cards Number of credit card holders Number of debit cards Number of atms
A NNUAL
Fields & formula = bd govt sec htm = bd oth approved sec htm = bd shares htm = bd deb bonds htm = bd jv htm = bd oth invest htm = bd invest afs = 1998 + 1999 + 2000 + 2001 + 2002 + 2003 = bd govt sec afs = bd oth approved sec afs = bd shares afs = bd deb bonds afs = bd jv afs = bd oth invest afs = bd invest aft = 2005 + 2006 + 2007 + 2008 + 2009 + 2010 = bd govt sec aft = bd oth approved sec aft = bd shares aft = bd deb bonds aft = bd jv aft = bd oth invest aft = bd export credit = bd agri credit = bd project n = bd housing loans = bd nri deposits = bd credit deposit ratio = bd incr credit deposit ratio = net int margin = bd int spread = bd int spread amt = bd avg ret on adv = bd avg cost of deposits = bd busi frm credit debit cards = bd credit card nos = bd debit card nos = bd atm nos (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = bd working funds
183
Sr.No. 2027
Indicator Working funds
Indicators
August 2010
184
Sr.No. 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 Indicator Gross Tier I capital Paid-up share capital Reserves Innovative instruments Other capital instruments/others Amounts deducted from Tier I capital Investments in paid up equity of nancial subsidiaries/associates Intangibles Securitisation exposure including credit enhancement Other amounts deducted from tier 1 capital Net Tier I capital Gross Tier II capital General Provision and Loss Reserve Debt capital instruments eligible for inclusion in Upper Tier II capital Total amount of debt capital instruments outstanding Amount raised during the current year from Upper Tier II capital debt instruments Subordinated debt eligible for inclusion in Lower Tier II capital Total amount of subordinated debt instruments outstanding Amount raised during the current year from Lower Tier II capital subordinated debt instruments Other Tier II Capital Other deductions from capital Net Tier II capital Total capital requirement (for credit,market,operational risk) Capital requirements for credit risk. For portfolios subject to standardised approach
A NNUAL
Banking Disclosures Based on Basel II (Pillar 3) Norms
Fields & formula = bsl gross t1 cap = 2029 + 2030 + 2031 + 2032 = bsl paidup share cap = bsl resv = bsl innovative instru = bsl oth cap instru = bsl amt deduct frm t1 cap = bsl invest equity n subsi pcc of 2033 (bsl amt less fr tier 1 = bsl intangibles pcc of 2033 (bsl amt less fr tier 1 = bsl sectsn expsr incl credit enh pcc of 2033 (bsl amt less fr tier 1 = bsl oth amt deduct t1 cap pcc of 2033 (bsl amt less fr tier 1 = bsl net t1 cap = 2028 - 2033 = bsl gross t2 cap = 2047 + 2044 + 2041 + 2040 = bsl gen prov loss resv = bsl debt cap inst upper t2 cap
cap) cap) cap) cap)
= bsl tot debt cap instru os pncc of 2041 (bsl debt cap inst ut2 cap) = bsl amt raised t2 debt cap instru pncc of 2041 (bsl debt cap inst ut2 cap) = bsl sub debt lower t2 cap = bsl tot sub debt instru os pncc of 2044 (bsl sub debt lt2 cap) = bsl amt raised frm t2 cap sub debt pncc of 2044 (bsl sub debt lt2 cap) = bsl oth t2 cap = bsl oth deduct frm cap = bsl net t2 cap = 2039 - 2048 = bsl tot cap req risk = 2051 + 2056 + 2060 = bsl cap req credit risk = bsl cap req portfolios subj std app (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula pcc of 2051 (bsl cap req crd risk) = bsl cap req fund based portfolios pcc of 2052 (bsl cap req portfolios) = bsl cap req non fund based portfolios pcc of 2052 (bsl cap req portfolios) = bsl cap req sectsn expsr pcc of 2051 (bsl cap req crd risk) = bsl cap req mkt risk std duration app = bsl cap req int rate risk pcc of 2056 (bsl cap req std dur appr) = bsl cap req forex risk incl gold pcc of 2056 (bsl cap req std dur appr) = bsl cap req equity risk pcc of 2056 (bsl cap req std dur appr) = bsl cap req op risk = total risk wt ast ai of 2050 (bsl tot cap req risk) = bsl cap adeq ratio ai of 2050 (bsl tot cap req risk) = bsl t1 cap adeq ratio ai of 2050 (bsl tot cap req risk) = bsl cap adeq ratio consl gp ai of 2050 (bsl tot cap req risk) = bsl t1 cap adeq ratio consl gp ai of 2050 (bsl tot cap req risk) = bsl cap adeq ratio for subsi not gp ai of 2050 (bsl tot cap req risk) = bsl t1 cap adeq ratio for subsi not gp ai of 2050 (bsl tot cap req risk) = bsl gross credit risk expsr = 2069 + 2070 ai of 2050 (bsl tot cap req risk) = bsl gross credit risk expsr fund based = bsl gross credit risk expsr non fund based = bsl geographic dist of expsrs = 2072 + 2075 = bsl domestic expsrs = bsl domestic fund based expsrs (Continued. . . )
185
Sr.No. 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 2067 2068
Indicator Fund based portfolio Non-fund based portfolio For securitisation exposures Capital requirements for market risk (Standardised duration approach) Interest rate risk Foreign exchange risk (including gold) Equity risk Capital requirements for operational risk (Basic indicator approach) Total risk weighted assets Total capital adequacy ratio of the bank (%) Tier I capital adequacy ratio of the bank (%) Total capital adequacy ratio of consolidated group (%) Tier I capital adequacy ratio of consolidated group (%) Total capital adequacy ratio for the signicant subsidiary not under consolidated group. (%) Tier I capital adequacy ratio for the signicant subsidiary not under consolidated group. (%) Total gross credit risk exposures
2069 2070 2071 2072 2073
Fund based Non-fund based Geographic distribution of exposures Domestic exposures Domestic fund based exposures
Indicators
August 2010
186
Sr.No. 2074 2075 2076 2077 2078 2079 2080 2081 2082 2083 2084 2085 2086 2087 2088 2089 2090 2091 2092 2093 2094 2095 2096 2097 2098 2099 Indicator Domestic non-fund based exposures Overseas exposures Overseas fund based exposures Overseas non-fund based exposures Credit exposure in three major risk buckets (after risk mitigation subject to the standardized approach) Fund & Non fund based credit exposure below 100 % risk weight Fund & Non fund based credit exposure 100 % risk weight Fund & Non fund based credit exposure more than 100 % risk weight Fund & Non fund based credit exposure deducted Fund based credit exposure Fund based credit exposure below 100 % risk weight Fund based credit exposure 100 % risk weight Fund based credit exposure more than 100 % risk weight Fund based credit exposure deducted Non fund based credit exposure Non fund based credit exposure below 100 % risk weight Non fund based credit exposure 100 % risk weight Non fund based credit exposure more than 100 % risk weight Non fund based credit exposure deducted Total exposure that is covered by eligible nancial collateral (after the application of haircuts) Fund based exposure that is covered by eligible nancial collateral (after the application of haircuts) Non fund based exposure that is covered by eligible nancial collateral (after the application of haircuts) Total outstanding exposures securitised (exposure types) Securitised vehicle / equipment / auto loans Securitised commercial vehicle loans Securitised two wheeler loans
A NNUAL
Fields & formula pcc of 2072 (bsl dom expsr) = bsl domestic non fund based expsrs pcc of 2072 (bsl dom expsr) = bsl overseas expsrs = bsl overseas fund based expsrs pcc of 2075 (bsl overseas expsr) = bsl overseas non fund based expsrs pcc of 2075 (bsl overseas expsr) = bsl credit expsr 3maj risk buckets = 2079 + 2080 + 2081 + 2082 + 2083 + 2088 = bsl credit expsr blw 100 pcrw = bsl credit expsr at 100 pcrw = bsl credit expsr abv 100 pcrw = bsl credit expsr deducted = bsl fund based credit expsr = 2084 + 2085 + 2086 + 2087 = bsl fund based credit expsr blw 100 pcrw = bsl fund based credit expsr at 100 pcrw = bsl fund based credit expsr abv 100 pcrw = bsl fund based credit expsr deducted = bsl non fund credit expsr = 2089 + 2090 + 2091 + 2092 = bsl non fund credit expsr blw 100 pcrw = bsl non fund credit expsr at 100 pcrw = bsl non fund credit expsr abv 100 pcrw = bsl non fund credit expsr deduct = bsl tot expsr elegible n collatrl = bsl fund based expsr elegible n collatrl pcc of 2093 (bsl texpsr n collateral) = bsl non fund expsr elegible n collatrl pcc of 2093 (bsl texpsr n collateral) = bsl tot os expsr sectsd = 2097 + 2100 + 2101 + 2102 + 2103 + 2104 = bsl sectsd vehicle loan = bsl sectsd cv loans pncc of 2097 (bsl oexpsr sec veh loan) = bsl sectsd 2whlr loans pncc of 2097 (bsl oexpsr sec veh loan) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = bsl sectsd property home loans = bsl sectsd personal loans = bsl sectsd corp loans = bsl sectsd loans against rent recv = bsl sectsd oth loans = bsl amt impaired ast sectsd = 2106 + 2109 + 2110 + 2111 + 2112 + 2113 = bsl sectsd impaired vehicle loan = bsl sectsd impaired cv loans pncc of 2106 (bsl ipasst sec veh loan) = bsl sectsd impaired 2whlr loans pncc of 2106 (bsl ipasst sec veh loan) = bsl sectsd impaired property home loans = bsl sectsd impaired personal loans = bsl sectsd impaired corp loans = bsl sectsd impaired loans against rent = bsl sectsd impaired oth loans = bsl sectsd losses = 2115 + 2118 + 2119 + 2120 + 2121 + 2122 = bsl sectsd losses vehicle loan = bsl sectsd losses cv loans pncc of 2115 (bsl sec loss veh loan) = bsl sectsd losses 2whlr loans pncc of 2115 (bsl sec loss veh loan) = bsl sectsd losses property home loans = bsl sectsd losses personal loans = bsl sectsd losses corp loans = bsl sectsd losses loans against rent = bsl sectsd losses oth loans = bsl amt sectsn expsr retain = 2124 + 2127 + 2128 + 2129 + 2130 + 2131 = bsl retain sectsd vehicle loan = bsl retain sectsd cv loans pncc of 2124 (bsl retprch sec veh loan) = bsl retain sectsd 2whlr loans pncc of 2124 (bsl retprch sec veh loan) (Continued. . . )
187
Sr.No. 2100 2101 2102 2103 2104 2105 2106 2107 2108 2109 2110 2111 2112 2113 2114 2115 2116 2117 2118 2119 2120 2121 2122 2123 2124 2125 2126
Indicator Securitised loan against property (home/housing loans/home equity loans) Securitised personal loans Securitised corporate loans Securitised loans against rent recievables Securitised other loans Amount of impaired/past due assets securitised Securitised impaired/past vehicle/equipment/auto loans Securitised impaired/past commercial vehicle loans Securitised impaired/past two wheeler loans Securitised impaired/past loan against property (home/housing loans/home equity loans) Securitised impaired/past personal loans Securitised impaired/past corporate loans Securitised impaired/past loans against rent recievables Securitised impaired/past other loans Securitisation Losses by exposure type Securitisation losses of vehicle/equipment/auto loans Securitisation losses of commercial vehicle loans Securitisation losses of two wheeler loans Securitisation losses of loan against property (home/housing loans/home equity loans) Securitisation losses of personal loans Securitisation losses of corporate loans Securitisation losses of loans against rent recievables Securitisation losses of other loans Amount of securitisation exposures retained or purchased by exposure type Retained/purchased securitised vehicle / equipment / auto loans Retained/purchased securitised commercial vehicle loans Retained/purchased securitised two wheeler loans
Indicators
August 2010
188
Sr.No. 2127 2128 2129 2130 2131 2132 2133 2134 2135 2136 2137 2138 2139 2140 2141 2142 2143 2144 2145 2146 2147 2148 2149 2150 2151 2152 Indicator Retained/purchased securitised loan against property (home/housing loans/home equity loans) Retained/purchased securitised personal loans Retained/purchased securitised corporate loans Retained/purchased securitised loans against rent recievables Retained/purchased securitised other loans Securitisation exposure (retained or purchased) with risk weight less than 100% Securitisation exposure (retained or purchased) with risk weight equal to 100% Securitisation exposure (retained or purchased) with risk weight more than 100% Securitisation exposure deducted entirely from Tier I Securitised vehicle / equipment / auto loans deducted entirely from Tier I Securitised commercial vehicle loans deducted entirely from Tier I Securitised two wheeler loans deducted entirely from Tier I Securitised loan against property (home/housing loans/home equity loans) deducted entirely from Tier I Securitised personal loans deducted entirely from Tier I Corporate loans deducted entirely from Tier I Securitised loans against rent recievables deducted entirely from Tier I Securitised other loans deducted entirely from Tier I Credit enhancement (interest only) of securitisation exposure deducted from total capital Vehicle / equipment / auto loans Commercial vehicle loans Two wheeler loans Loan against property (home/housing loans/home equity loans) Personal loans Corporate loans Loans against rent recievables Others
A NNUAL
Fields & formula = bsl retain sectsd property home loans = bsl retain sectsd personal loans = bsl retain sectsd corp loans = bsl retain sectsd loans against rent = bsl retain sectsd oth loans = bsl sectsd expsr retain blw 100 pcrw ai of 2123 (bsl retprch sec) = bsl sectsd expsr retain at 100 pcrw ai of 2123 (bsl retprch sec) = bsl sectsd expsr retain abv 100 pcrw ai of 2123 (bsl retprch sec) = bsl sectsn expsr deduct frm t1 = 2136 + 2139 + 2140 + 2141 + 2142 + 2143 = bsl sectsd vehicle loans deduct frm t1 = bsl sectsd cv loans deduct frm t1 pncc of 2136 (bsl sec dfr tier1 veh loan) = bsl sectsd 2whlr loans deduct frm t1 pncc of 2136 (bsl sec dfr tier1 veh loan) = bsl sectsd property loans deduct frm t1 = bsl sectsd personal loans deduct frm t1 = bsl sectsd corp loans deduct frm t1 = bsl sectsd rent recv loans deduct frm t1 = bsl sectsd oth loans deduct frm t1 = bsl crd enh sectsn expsr deduct = 2145 + 2148 + 2149 + 2150 + 2151 + 2152 = bsl crd enh sectsd vehicle loan expsr deduct = bsl crd enh sectsd cv loan expsr deduct pncc of 2145 (bsl ce sec dcap veh loan) = bsl crd enh sectsd 2whlr loan expsr deduct pncc of 2145 (bsl ce sec dcap veh loan) = bsl crd enh sectsd property loan expsr deduct = bsl crd enh sectsd personal loan expsr deduct = bsl crd enh sectsd corp loan expsr deduct = bsl crd enh sectsd rent loan expsr deduct = bsl crd enh sectsd oth loan expsr deduct (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = bsl oth sectsn expsr deduct = 2154 + 2157 + 2158 + 2159 + 2160 + 2161 = bsl sectsd vehicle loan expsr deduct = bsl sectsd cv loan expsr deduct pncc of 2154 (bsl osec dtc veh loan) = bsl sectsd 2whlr loan expsr deduct pncc of 2154 (bsl osec dtc veh loan) = bsl sectsd property loan expsr deduct = bsl sectsd personal loan expsr deduct = bsl sectsd corp loan expsr deduct = bsl sectsd rent loan expsr deduct = bsl sectsd oth loan expsr deduct = bsl no of sectsd ast = 2163 + 2166 + 2167 + 2168 + 2169 + 2170 = bsl no of sectsd vehicle loans = bsl no of sectsd cv loans pncc of 2163 (bsl no last sec veh loan) = bsl no of sectsd 2whlr loans pncc of 2163 (bsl no last sec veh loan) = bsl no of sectsd property loans = bsl no of sectsd personal loans = bsl no of sectsd corp loans = bsl no of sectsd rent recv loans = bsl no of sectsd oth loans = bsl bv of sectsd ast loans = 2172 + 2175 + 2176 + 2177 + 2178 + 2179 = bsl bv of sectsd vehicle loans = bsl bv of sectsd cv loans pncc of 2172 (bsl bv last sec veh loan) = bsl bv of sectsd 2whlr loans pncc of 2172 (bsl bv last sec veh loan) = bsl bv of sectsd property loans = bsl bv of sectsd personal loans = bsl bv of sectsd corp loans (Continued. . . )
189
Sr.No. 2153 2154 2155 2156 2157 2158 2159 2160 2161 2162 2163 2164 2165 2166 2167 2168 2169 2170 2171 2172 2173 2174 2175 2176 2177
Indicator Other securitisation exposure deducted from total capital Securitised vehicle / equipment / auto loans exposure deducted from total capital Securitised commercial vehicle loans exposure deducted from total capital Securitised two wheeler loans exposure deducted from total capital Securitised loan against property (home/housing loans/home equity loans) exposure deducted from total capital Securitised personal loans exposure deducted from total capital Securitised corporate loans exposure deducted from total capital Securitised loans against rent recievables exposure deducted from total capital Securitised other loans exposure deducted from total capital Total number of loan assets securitised Number of securitised vehicle / equipment / auto loans Number of securitised commercial vehicle loans Number of securitised two wheeler loans Number of securitised loan against property (home/housing loans/home equity loans) Number of securitised personal loans Number of securitised corporate loans Number of securitised loans against rent recievables Number of securitised others loans Book value of loan assets securitised Book value of securitised vehicle / equipment / auto loans Book value of securitised commercial vehicle loans Book value of securitised two wheeler loans Book value of securitised loan against property (home/housing loans/home equity loans) Book value of securitised personal loans Book value of securitised corporate loans
Indicators
August 2010
190
Sr.No. 2178 2179 2180 2181 2182 2183 2184 2185 2186 2187 2188 2189 2190 2191 2192 2193 2194 2195 2196 2197 2198 2199 2200 2201 Indicator Book value of securitised loans against rent recievables Book value of securitised others loans Sale consideration received for the securitised assets. Sale consideration from securitisation of vehicle / equipment / auto loans Sale consideration from securitisation of commercial vehicle loans Sale consideration from securitisation of two wheeler loans Sale consideration from securitisation of loan against property (home/housing loans/home equity loans) Sale consideration from securitisation of personal loans Sale consideration from securitisation of corporate loans Sale consideration from securitisation of loans against rent recievables Sale consideration from securitisation of other loans Net gain/(loss) on account of securitised assets Net gain/loss from securitisation of vehicle / equipment / auto loans Net gain/loss from securitisation of commercial vehicle loans Net gain/loss from securitisation of two wheeler loans Net gain/loss from securitisation of loan against property (home/housing loans/home equity loans) Net gain/loss from securitisation of personal loans Net gain/loss from securitisation of corporate loans Net gain/loss from securitisation of loans against rent recievables Net gain/loss from securitisation of other loans Total value of services provided on securitisation Total outstanding credit enhancement provided Funded credit enhancement Non-funded credit enhancement
A NNUAL
Fields & formula = bsl bv of sectsd rent recv loans = bsl bv of sectsd oth loans = bsl sale frm sectsn ast loans = 2181 + 2184 + 2185 + 2186 + 2187 + 2188 = bsl sale frm sectsn vehicle loans = bsl sale frm sectsn pncc of 2181 (bsl slc = bsl sale frm sectsn pncc of 2181 (bsl slc = bsl sale frm sectsn cv loans ast sec veh loan) 2whlr loans ast sec veh loan) property loans
= bsl sale frm sectsn personal loans = bsl sale frm sectsn corp loans = bsl sale frm sectsn rent recv loans = bsl sale frm sectsn oth loans = bsl ngl sectsd ast loans = 2190 + 2193 + 2194 + 2195 + 2196 + 2197 = bsl ngl sectsn vehicle loans = bsl ngl sectsn cv loans pncc of 2190 (bsl ngl ast sec veh loan) = bsl ngl sectsn 2whlr loans pncc of 2190 (bsl ngl ast sec veh loan) = bsl ngl sectsn property loan loans = bsl ngl sectsn personal loan loans = bsl ngl sectsn corp loan loans = bsl ngl sectsn rent recv loans = bsl ngl sectsn oth loans = bsl tot val serv on sectsn = 2199 + 2202 + 2203 + 2204 = bsl tot os crd enh provided = bsl funded crd enh provided pcc of 2199 (bsl ost crd enh prv) = bsl non funded crd enh provided pcc of 2199 (bsl ost crd enh prv) (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = bsl tot os liquidity supp provided = bsl net os serv ast liab = bsl tot val oth serv = bsl cap req mkt risk in trade bk = 2206 + 2207 + 2208 = bsl cap req for int rate risk = bsl cap req for equity pos risk = bsl cap req for forex incl gold risk = bsl cap req for op risk basic ind app ai of 2205 (bsl cap req mrisk tbook)
191
Sr.No. 2202 2203 2204 2205 2206 2207 2208 2209
Indicator Total outstanding liquidity support provided Net outstanding servicing asset / liability Total value of other services Capital requirements for market risk in trading book Capital requirements for interest rate risk Capital requirements for equity position risk Capital requirements for foreign exchange (including gold) risk Capital required for operational risk as per Basic Indicator Approach. Earnings at risk due to change in interest rate (impact on net interest income) Due to decline in interest rate by Earnings risk due to interest rate decline by 25 bps Earnings risk due to interest rate decline by 50 bps Earnings risk due to interest rate decline by 75 bps Earnings risk due to interest rate decline by 100 bps Earnings risk due to interest rate decline by 200 bps Due to increase in interest rate by Earnings risk due to interest rate increase by 25 bps Earnings risk due to interest rate increase by 50 bps Earnings risk due to interest rate increase by 75 bps Earnings risk due to interest rate increase by 100 bps Earnings risk due to interest rate increase by 200 bps Impact on economic/ market value of equity due to change in interest rate Due to decline in interest rate by Impact on equity value due to interest rate decline by 25 bps Impact on equity value due to interest rate decline by 50 bps Impact on equity value due to interest rate decline by 75 bps Impact on equity value due to interest rate decline by 100 bps Impact on equity value due to interest rate decline by 200 bps Due to increase in interest rate by Impact on equity value due to interest rate increase by 25 bps Impact on equity value due to interest rate increase by 50 bps Impact on equity value due to interest rate increase by 75 bps Impact on equity value due to interest rate increase by 100 bps Impact on equity value due to interest rate increase by 200 bps
2210 2211 2212 2213 2214 2215 2216 2217 2218 2219
= bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl
earn earn earn earn earn earn earn earn earn earn
risk risk risk risk risk risk risk risk risk risk
int int int int int int int int int int
rate rate rate rate rate rate rate rate rate rate
decl decl decl decl decl incr incr incr incr incr
25bps 50bps 75bps 100bps 200bps 25bps 50bps 75bps 100bps 200bps
2220 2221 2222 2223 2224 2225 2226 2227 2228 2229
= bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl = bsl
impact impact impact impact impact impact impact impact impact impact
on on on on on on on on on on
equity equity equity equity equity equity equity equity equity equity
int int int int int int int int int int
rate rate rate rate rate rate rate rate rate rate
decl decl decl decl decl incr incr incr incr incr
25bps 50bps 75bps 100bps 200bps 25bps 50bps 75bps 100bps 200bps
Indicators
August 2010
192
A NNUAL
August 2010
Indicators
A NNUAL
Capital Requirement for Risk Areas

Fields & formula = (bsl cap req credit risk + bsl cap req mkt risk std duration app + bsl cap req op risk) = (2051 + 2056 + 2060)
193
Sr.No. 2230
Indicator Total Capital required
Indicators
August 2010
194
Sr.No. 2231 2232 2233 2234 2235 2236 2237 2238 2239 2240 2241 2242 2243 2244 2245 2246 2247 2248 Indicator Disclosure of housing nance companies Housing companies total assets Housing companies standard assets Housing companies sub-standard assets Housing companies doubtful assets Housing companies total investment Housing companies investment in shares Housing companies investment in mutual fund Housing companies investment in debentures Housing companies investment in other assets/receivables Housing companies total provision for contingencies Housing companies provision for contingent sub-standard assets Housing companies provision for contingent doubtful assets Housing companies provision for contingent investment in shares Housing companies provision for contingent investment in mutual fund Housing companies provision for contingent investment in debentures Housing companies provision for contingent investment in other assets/receivables Housing companies capital adequacy ratio Housing companies borrowings from nhb Information requirement of paragraph 9bb of nbfc prudential norms (rbi) Loans & advances availed by nbfc Debentures (secured) Debentures (unsecured) Deferred credits (as per nbfc norms) Term loans (as per nbfc norms) Inter-corporate loans & borrowings (as per nbfc norms) Commercial paper (as per nbfc norms) Public deposits (as per nbfc norms) Other loans (as per nbfc norms) Bank borrowings (as per nbfc norms)
A NNUAL
Disclosures by Housing Finance and NBFCs
Fields & formula = hsg cos tot assets = 2232 + 2233 + 2234 = hsg cos std ast = hsg cos sub std ast = hsg cos doubtful ast = hsg cos tot invest = 2236 + 2237 + 2238 + 2239 = hsg cos invest in shares = hsg cos invest in deb = hsg cos invest in mfs = hsg cos invest in oth ast = hsg cos prov contingencies = 2241 + 2242 + 2243 + 2244 + 2245 + 2246 = hsg cos prov contingent sub std ast = hsg cos prov contingent doubtful ast = hsg cos prov contingent invest shares = hsg cos prov contingent invest mfs = hsg cos prov contingent invest deb = hsg cos prov contingent invest oth ast = hsg cos cap adeq ratio = hsg cos borr frm nhb
2249 2250 2251 2252 2253 2254 2255 2256 2257 2258
= nd loans adv = 2250 + 2251 + 2252 + 2253 + 2254 + 2255 + 2256 + 2257 = nd sec deb = nd unsec deb = nd deferred credit = nd lt loans = nd inter corp loans borr = nd commercial paper = nd public deposits = nd oth loans = 2258 + 2259 = nd bank borr (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = nd oth borr = nd public deposits sec wise = 2261 + 2262 + 2263 = nd public deposits unsec deb = nd public deposits partly unsec deb = nd oth public deposits = nd loans adv incl bills recv = 2265 + 2266 = nd sec loans adv incl bills recv = nd unsec loans adv incl bills recv = nd leased ast stk on hire hp = 2268 + 2271 + 2274 = nd lease ast = 2269 + 2270 = nd n lease ast = nd op lease ast = nd net stk on hire under debtors = 2272 + 2273 = nd ast on hire = nd repossessed ast = nd hypothecation loans = 2275 + 2276 = nd loans where ast repossessed = nd loans oth than where ast repossessed = nd investment = 2278 + 2295 = nd curr invest = 2279 + 2287 = nd curr invest quoted = 2280 + 2283 + 2284 + 2285 + 2286 = nd curr invest shares quoted = 2281 + 2282 = nd curr invest equity shares quoted = nd curr invest pref shares quoted = nd curr invest deb bonds quoted = nd curr invest mfs quoted (Continued. . . )
195
Sr.No. 2259 2260 2261 2262 2263 2264 2265 2266 2267 2268 2269 2270 2271 2272 2273 2274 2275 2276 2277 2278 2279 2280 2281 2282 2283 2284
Indicator Other borrowings (as per nbfc norms) Break-up of public deposits In the form of unsecured debentures In the form of partly unsecured debentures (i.e. debenture where, there is shortfall of security) Other public deposits Break-up of loans & advances including bills receivables Secured loans & advances incl. bils receivables Unsecured loans & advances incl. bils receivables Break-up of leased assets & stock on hire & hypothecation loans counting towards hp Lease assets including lease rentals under sundry debtors Finance lease assets including lease rentals under sundry debtors Operating lease assets including lease rentals under sundry debtors Net stock on hire including hire charges under sundry debtors Assets on hire Repossessed assets Hypothecation loans counting hp/el activities Loans where assets have been repossessed Other than loans where assets have been repossessed Break-up of investment Current investment Quoted current investment Current investment in quoted shares Current investment in quoted equity shares Current investment in quoted preference shares Current investment in quoted debentures & bonds Current investment in quoted units of mutual funds
Indicators
August 2010
196
Sr.No. 2285 2286 2287 2288 2289 2290 2291 2292 2293 2294 2295 2296 2297 2298 2299 2300 2301 2302 2303 2304 2305 2306 2307 2308 2309 2310 2311 2312 2313 2314 Indicator Current investment in quoted government securities Other quoted current investment Un-quoted current investment Current investment in un-quoted shares Current investment in un-quoted equity shares Current investment in un-quoted preference shares Current investment in un-quoted debenture & bonds Current investment in un-quoted units of mutual funds Current investment in un-quoted government securities Other un-quoted current investment Long term investment Quoted long term investment Long term investment in quoted shares Long term investment in quoted equity shares Long term investment in quoted preference shares Long term investment in quoted debentures & bonds Long term investment in quoted units of mutual funds Long term investment in quoted government securities Other quoted long term investment Un-quoted long term investment Long term investment in un-quoted shares Long term investment in un-quoted equity shares Long term investment in un-quoted preference shares Long term investment in un-quoted debenture & bonds Long term investment in un-quoted units of mutual funds Long term investment in un-quoted government securities Other un-quoted Long term investment Borrower group-wise classication of all leased assets, stock on hire and loan Borrowing by related parties Borrowing by subsidiaries
A NNUAL
Fields & formula = nd curr invest govt sec quoted = nd oth curr invest quoted = nd curr invest unquoted = 2288 + 2291 + 2292 + 2293 + 2294 = nd curr invest shares unquoted = 2289 + 2290 = nd curr invest equity shares unquoted = nd curr invest pref shares unquoted = nd curr invest deb bonds unquoted = nd curr invest mfs unquoted = nd curr invest govt sec unquoted = nd oth curr invest unquoted = nd lt invest = 2296 + 2304 = nd lt invest quoted = 2297 + 2300 + 2301 + 2302 + 2303 = nd lt invest shares quoted = 2298 + 2299 = nd lt invest equity shares quoted = nd lt invest pref shares quoted = nd lt invest deb bonds quoted = nd lt invest mfs quoted = nd lt invest govt sec quoted = nd oth lt invest quoted = nd lt invest unquoted = 2305 + 2308 + 2309 + 2310 + 2311 = nd lt invest shares unquoted = 2306 + 2307 = nd lt invest equity shares unquoted = nd lt invest pref shares unquoted = nd lt invest deb bonds unquoted = nd lt invest mfs unquoted = nd lt invest govt sec unquoted = nd oth lt invest unquoted = nd borr of leased ast stk hire loan = 2313 + 2317 = nd borr by related parties = 2314 + 2315 + 2316 = nd borr by subsi (Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = nd borr by gp cos = nd borr by oth related parties = nd borr by non related parties = nd gp invest = 2319 + 2323 = nd invest by related parties = 2320 + 2321 + 2322 = nd invest by subsi = nd invest by gp cos = nd invest by oth related parties = nd invest by non related parties = nd gross npa = 2325 + 2326 = nd gross npa with related parties = nd gross npa with non related parties = nd net npa = 2328 + 2329 = nd net npa with related parties = nd net npa with non related parties = nd ast acq during yr = nd gross carrying amt = nd accum dep = nd dep recognised in pnl
197
Sr.No. 2315 2316 2317 2318 2319 2320 2321 2322 2323 2324 2325 2326 2327 2328 2329 2330 2331 2332 2333
Indicator Borrowing by companies in the same group Borrowing by other related parties Borrowing by other than related parties Investor group-wise classication of all investments Investments by related parties Investments by subsidiaries Investments by companies in the same group Investments by other related parties Investments by other than related parties Other information Gross non-performing assets Gross npas with related parties Gross npas with other than related parties Net non-performing assets Net npas with related parties Net npas with other than related parties Assets acquired during the year (debt security) Details of the assets given on operating lease Gross carrying amount Accumulated depreciation Depreciation recognised in p/l
Indicators
August 2010
198
Sr.No. 2334 2335 2336 2337 2338 2339 2340 2341 2342 2343 2344 2345 2346 2347 2348 2349 2350 2351 2352 2353 2354 2355 2356 2357 2358 2359 2360 2361 2362 2363 2364 2365 2366 2367 2368 2369 2370 2371 2372 Indicator Deposits: Total Deposits: 1-14 days Deposits: 15-28 days Deposits: Upto 90 days Deposits: 29 days to 3 months Deposits: 6 months & above but less than 1 year Deposits: 91 days & above but less than 6 months Deposits: Repayable on demand/notice or in less than 6 months Deposits: 1 year & above but less than 2 years Deposits: 2 years & above but less than 3 years Deposits: Over one year to 3 years Deposits: 3 years & above but less than 5 years Deposits: 5 years & above Borrowings: Total Borrowings: 1-14 days Borrowings: 15-28 days Borrowings: Upto 90 days Borrowings: 29 days to 3 months Borrowings: 6 months & above but less than 1 year Borrowings: 91 days & above but less than 6 months Borrowings: Repayable on demand/notice or in less than 6 months Borrowings: 1 year & above but less than 2 years Borrowings: 2 years & above but less than 3 years Borrowings: Over one year to 3 years Borrowings: 3 years & above but less than 5 years Borrowings: 5 years & above Loan advances: Total Loan advances: 1-14 days Loan advances: 15-28 days Loan advances: Upto 90 days Loan advances: 29 days to 3 months Loan advances: 6 months & above but less than 1 year Loan advances: 91 days & above but less than 6 months Loan advances: Repayable on demand/notice or in less than 6 months Loan advances: 1 year & above but less than 2 years Loan advances: 2 years & above but less than 3 years Loan advances: Over one year to 3 years Loan advances: 3 years & above but less than 5 years Loan advances: 5 years & above
A NNUAL
Fields & formula = mp deposits total = mp deposits upto 14d = mp deposits 15d till 28d = mp deposits upto 90d = mp deposits 29d till 3m = mp deposits 6m till 1y = mp deposits 91d till 6m = mp deposits upto 6m = mp deposits 1y till 2y = mp deposits 2y till 3y = mp deposits 1y till 3y = mp deposits 3y till 5y = mp deposits abv 5y = mp borrowings total = mp borrowings upto 14d = mp borrowings 15d till 28d = mp borrowings upto 90d = mp borrowings 29d till 3m = mp borrowings 6m till 1y = mp borrowings 91d till 6m = mp borrowings upto 6m = mp borrowings 1y till 2y = mp borrowings 2y till 3y = mp borrowings 1y till 3y = mp borrowings 3y till 5y = mp borrowings abv 5y = mp loan adv total = mp loan adv upto 14d = mp loan adv 15d till 28d = mp loan adv upto 90d = mp loan adv 29d till 3m = mp loan adv 6m till 1y = mp loan adv 91d till 6m = mp loan adv upto 6m = mp loan adv 1y till 2y = mp loan adv 2y till 3y = mp loan adv 1y till 3y = mp loan adv 3y till 5y = mp loan adv abv 5y
Banking Maturity Pattern
(Continued. . . )
August 2010
Indicators
A NNUAL

Fields & formula = mp invest atbv total = mp invest atbv upto 14d = mp invest atbv 15d till 28d = mp invest atbv upto 90d = mp invest atbv 29d till 3m = mp invest atbv 6m till 1y = mp invest atbv 91d till 6m = mp invest atbv upto 6m = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp = mp invest atbv 1y till 2y invest atbv 2y till 3y invest atbv 1y till 3y invest atbv 3y till 5y invest atbv abv 5y frgn crncy ast total frgn crncy ast upto 14d frgn crncy ast 15d till 28d frgn crncy ast upto 90d frgn crncy ast 29d till 3m frgn crncy ast 6m till 1y frgn crncy ast 91d till 6m frgn crncy ast upto 6m frgn frgn frgn frgn frgn frgn frgn frgn frgn frgn frgn crncy crncy crncy crncy crncy crncy crncy crncy crncy crncy crncy ast 1y till 2y ast 2y till 3y ast 1y till 3y ast 3y till 5y ast abv 5y liab total liab upto 14d liab 15d till 28d liab upto 90d liab 29d till 3m liab 6m till 1y
199
Sr.No. 2373 2374 2375 2376 2377 2378 2379 2380 2381 2382 2383 2384 2385 2386 2387 2388 2389 2390 2391 2392 2393 2394 2395 2396 2397 2398 2399 2400 2401 2402 2403 2404 2405 2406
Indicator Investment at BV: Total Investment at BV: 1-14 days Investment at BV: 15-28 days Investment at BV: Upto 90 days Investment at BV: 29 days to 3 months Investment at BV: 6 months & above but less than 1 year Investment at BV: 91 days & above but less than 6 months Investment at BV: Repayable on demand/notice or in less than 6 months Investment at BV: 1 year & above but less than 2 years Investment at BV: 2 years & above but less than 3 years Investment at BV: Over one year to 3 years Investment at BV: 3 years & above but less than 5 years Investment at BV: 5 years & above Foreign currency assets: Total Foreign currency assets: 1-14 days Foreign currency assets: 15-28 days Foreign currency assets: Upto 90 days Foreign currency assets: 29 days to 3 months Foreign currency assets: 6 months & above but less than 1 year Foreign currency assets: 91 days & above but less than 6 months Foreign currency assets: Repayable on demand/notice or in less than 6 months Foreign currency assets: 1 year & above but less than 2 years Foreign currency assets: 2 years & above but less than 3 years Foreign currency assets: Over one year to 3 years Foreign currency assets: 3 years & above but less than 5 years Foreign currency assets: 5 years & above Foreign currency liabilities: Total Foreign currency liabilities: 1-14 days Foreign currency liabilities: 15-28 days Foreign currency liabilities: Upto 90 days Foreign currency liabilities: 29 days to 3 months Foreign currency liabilities: 6 months & above but less than 1 year Foreign currency liabilities: 91 days & above but less than 6 months Foreign currency liabilities: Repayable on demand/notice or in less than 6 months
= mp frgn crncy liab 91d till 6m = mp frgn crncy liab upto 6m (Continued. . . )
Indicators
August 2010
200
Sr.No. 2407 2408 2409 2410 2411 Indicator Foreign currency liabilities: 1 year & above but less than 2 years Foreign currency liabilities: 2 years & above but less than 3 years Foreign currency liabilities: Over one year to 3 years Foreign currency liabilities: 3 years & above but less than 5 years Foreign currency liabilities: 5 years & above
A NNUAL
Fields & formula = mp frgn crncy liab 1y till 2y = mp frgn crncy liab 2y till 3y = mp frgn crncy liab 1y till 3y = mp frgn crncy liab 3y till 5y = mp frgn crncy liab abv 5y
August 2010
Indicators
A NNUAL
Share Prices Ratios & Misc. Indicators

Fields & formula = ar signed date = equity div rate = n owner code = nance industry code = n bse date = n bse closing = n bse factor = n nse date = n nse closing = n nse factor = n shares = n ttm pat npe
201
Sr.No. 2412 2413 2414 2415 2416 2417 2418 2419 2420 2421 2422 2423
Indicator AR signed date Equity Dividend rate Owner code Industry code BSE date BSE closing price BSE adjustment factor NSE date NSE closing price NSE adjustment factor Shares TTM pat npe
Indicators
August 2010
202
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Indicator Prowess company code Date Serial number of intercorporate investment Type of invested security Description of security Company name of invested entity Company code of the invested entity Option code of the invested Mutual fund Face value of intercorporate investment Currency of the face value of the intercorporate investment Number of units invested in Book value of intercorporate investment Note on invested security Latest intercorporate investment record indicator Fields & formula = icinv cocode = icinv date = icinv order = sec type = security description = invest entity name = invest entity cocode = mfund opt code = invest face value = face value crncy = invest qty = invest book value = invested security notes = icinv dt mark
I NVESTMENTS
August 2010
Indicators
M ATURITY
OF
D EPOSITS & A DVANCES

Indicator Prowess company code Date Maturity period of investments Bank Deposits Bank Borrowings Loans & advances of banks Assets & Liabilities of Banks Investments at book value Foreign Currency assets of Banks Foreign Currency Laibilities of Banks Fields & formula = bkstat cocode = bkstat date = invest maturity period = bank deposits = bank borr = bank loans adv = bank ast liab = bank invest at bv = bank frgn crncy ast = bank frgn crncy liab
203
Sr.No. 1 2 3 4 5 6 7 8 9 10
Indicators
August 2010
204
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Indicator Prowess company code Date Information type Months Source Gross sales Indirect taxes Total income Net sales Interest/iscounts on advances/bills [For banks only] Income from investments [For banks only] Interest on deposits with RBI [For banks only] Interest from other sources [For banks only] Export income Fiscal benets Other income & extra-ordinary income Other income Prot on sale of investment Carbon credits Extra-ordinary income Prot on sale of assets Tax refund Provisions written back Miscellaneous extra-ordinary income Income from discontinued operations Change in stock Excise duty on change in stock Total expenses Raw materials, stores & spares, purchase of nished goods Raw materials, stores & spares Purchase of nished goods Salaries and wages Voluntary retirement scheme expenses Total other expenses Power and fuel Royalties, technical know-how fees etc Rent and lease rent Lease rent Rent Fields & formula = interim cocode = ntrm date = interim info type = ntrm months = ntrm source = ntrm gross sales = ntrm indirect taxes = ntrm total inc = ntrm net sales = ntrm int disc adv bill = ntrm int frm invest = ntrm int on rbntrm dep = ntrm int frm oth sources = ntrm export inc = ntrm scal benets = ntrm oth inc = ntrm oth inc excl extra ordi inc = ntrm sale of invest = ntrm carbon credits = ntrm extra ordi inc = ntrm sale of ast = ntrm tax refunds = ntrm prov w back = ntrm oth extra ordi inc = ntrm inc frm discont operations = ntrm chg in stk trade = ntrm excise duty chg stk = ntrm total exp = ntrm rawmat spares fg pur = ntrm rawmat stores spares = ntrm purchase fg = ntrm wages salaries = ntrm vrs exp = ntrm tot oth exp = ntrm power fuel = ntrm royalty = ntrm rent hire charges = ntrm lease rent = ntrm oth rent
I NTERIM F INANCIAL S TATEMENTS
(Continued. . . )
August 2010
Indicators

Sr.No. 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 Indicator Advertising expenses Marketing expenses (includes commissions, rebates, discounts, sales promotional & entertainment expenses) Outward frieght / other distribution expenses Travel expenses Loss on sale of investments Network cost Regulatory charges like license, spectrum,etc. Access charges Other expenses Minority interest Extra-ordinary expenses Impaired assets Loss on sale of assets Miscellaneous extrordinary expenses Interest expenses Depreciation Provisions and contingencies Total tax provision Corporate tax/direct taxes Fringe benet tax Deferred taxes (Debit) Deferred taxes (Credit) Other provisions and contingencies Expenses incurred on discontinued operations Net Prot Reported Prot after tax Paid up capital Reserves Earnings per share before extraordinary item Diluted earnings per share before extraordinary item Earnings per share after extraordinary items Diluted earnings per share after extraordinary item Minority interest from notes Status of Investors Complaints Investor complaint outstanding at the beginning of the period Investor complaint received during the quarter Investor complaint settled during the quarter Investor complaint outstanding at the end of the period Fields & formula = ntrm advertising exp = ntrm selling dist exp = ntrm freight exp = ntrm travel exp = ntrm loss on sale of invest = ntrm network cost = ntrm regulatory charges = ntrm access charges = ntrm oth exp = ntrm minority int = ntrm extra ordi exp = ntrm impair ast = ntrm loss on sale of ast = ntrm oth extra ordi exp = ntrm interest exp = ntrm depreciation = ntrm prov contingencies = ntrm total tax prov = ntrm tax = ntrm fringe benet tax = ntrm deferred tax = ntrm deferred tax credit = ntrm oth prov contingencies = ntrm exp incur discont operations = ntrm pat = ntrm reported pat = ntrm paidup capital = ntrm reserves = ntrm eps bef xtraord item = ntrm eps diluted bef xtraord item = ntrm eps aft xtraord item = ntrm eps diluted aft xtraord item = ntrm minority int frm notes = dummy int 1 = ntrm investor complain at start = ntrm investor complain recvd = ntrm investor complain settled = ntrm investor complain remaining (Continued. . . )
205
Indicators
August 2010
206
Sr.No. 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 Indicator Dividend rate Dividend type Number of non-promoter shares Non-promoter shares as % of total Capital adequacy ratio Capital adequacy ratio:T1 Capital adequacy ratio:T2 Gross NPA Gross NPA in (%) Net NPA Net NPA in (%) Annualised return on assets Main activity code Deposits Advances Increase (+)/Decrease (-) in Prot due to chg in accounting policies / AS Liabilities Shareholders funds Paid up capital Paid up capital Paid up forfeited equity capital Paid up preference capital Capital contribution and suspense application money Capital convertible warrants Reserves and surplus Capital, debt, investments and other reserves Revaluation reserves ESOP reserves General reserves Reserves: balance from p&l account Reserves: accumulated losses Deposits raised by commercial banks Demand deposits Saving deposits Term deposits Borrowings Secured borrowings Unsecured borrowings Bank borrowings with RBI Fields & formula = ntrm div rate = ntrm div type = ntrm non prom shares nos = ntrm non prom shares pct = ntrm cap adeq ratio = ntrm t1 cap adeq ratio = ntrm t2 cap adeq ratio = ntrm gross npa = ntrm pct of gross npa = ntrm net npa = ntrm pct of net npa = ntrm annualised ret on ast = ntrm industry code = ntrm deposits = ntrm advances = ntrm chg in prot dueto actg policy chg = dummy int 2 = ntrm shareholders funds = ntrm pd up capital = ntrm paid up equity capital = ntrm pd up forfeited eqty cap = ntrm paid up pref capital = ntrm cap cont susp appl money = ntrm capital convertible warrants = ntrm reserves n surplus = ntrm res cap debt inv n others = ntrm res revaluation = ntrm res e s o p = ntrm res general = ntrm res bal as per pl account = ntrm res accumulated losses = ntrm deposits commercial banks = ntrm demand deposits = ntrm saving deposits = ntrm term deposits = ntrm borrowings = ntrm sec borrowings = ntrm unsec borrowings = ntrm bank borr rbi
(Continued. . . )
August 2010
Indicators

Sr.No. 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 Indicator Current liabilities and provisions Current liabilities Sundry creditors and acceptances Deposits and advances Interest accrued but not due Share application - oversubscribed Other current liabilities Provisions Deferred tax liability Assets Net xed assets Gross xed assets Cumulative depreciation Net pre-operative expenses Capital work in progress Investments Current assets & loans and advances Inventories Sundry debtors and bills receivables Cash and bank balance Other current assets Loans and advances Deferred tax asset Misc. expenses not written off Net current assets & loans and advances Date signed Merged info [Y/N] Exclude from aggregates Interim net prot Interim shares Interim BSE closing price Interim BSE date Interim BSE share price adjustment factor Interim NSE closing price Interim NSE date Interim NSE share price adjustment factor Fields & formula = ntrm curr liab and provisions = ntrm current liab = ntrm sundry creditors acceptances = ntrm deposits advances = ntrm int accrued but not due = ntrm share appln oversubsc = ntrm other curr liab = ntrm provisions = ntrm deferred tax liability = dummy int 3 = ntrm net xed assets = ntrm gross xed assets = ntrm cumulative depreciation = ntrm net pre operative exp = ntrm cap work in progress = ntrm investments = ntrm curr assets loans n advns = ntrm inventories = ntrm sundry debtors bills recvbl = ntrm cash and bank balances = ntrm other current assets = ntrm loans and advances = ntrm deferred tax asst = ntrm misc exp not written off = ntrm net curr assets loans n advns = ntrm date signed = ntrm merged info = ntrm exclude frm agg = ntrm ttm net prot = ntrm shares = ntrm bse closing price = ntrm bse date = ntrm bse factor = ntrm nse closing price = ntrm nse date = ntrm nse factor
207
Indicators
August 2010
208
Sr.No. 1 2 3 4 5 Indicator Prowess company code Date Frequency Number of months Notes to interim nancials Fields & formula = itxt cocode = itxt year = itxt info type = itxt months = ntrm text
N OTES
TO
ACCOUNTS
OF I NTERIM
F INANCIAL
STATEMENTS
August 2010
Indicators
C REDIT R ATINGS
Sr.No. 1 2 3 4 5 6 7 8 9 Indicator Prowess company code Credit rating agency Date Instrument Rating serial number Security amount Rating Rating status Rating incl. Fields & formula = ratig cocode = rating agency = rating date = rated security = rating serialno = rating amt = rating = rating status = rating incl
209
Indicators
August 2010
210
Sr.No. 1 2 3 4 Indicator Prowess company code Merged company code Merger Type Merger Date
E FFECTIVE DATE
Fields & formula = merged cos cocode = merger code = merger type = merger date
FOR
F INANCIAL S TATEMENTS
OF
M ERGED C OMPANIES
August 2010
Indicators
211
Chapter 4
Share Prices & Capital History

Contents
Introducing the Share Prices & Capital History database . . . BSE Stocks Trading Data . . . . . . . . . . . . . . . . . . . . . NSE Stocks Trading Data . . . . . . . . . . . . . . . . . . . . . Share Prices Adjustment Factors . . . . . . . . . . . . . . . . . Outstanding Shares . . . . . . . . . . . . . . . . . . . . . . . . EPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Book Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dividend Declarations . . . . . . . . . . . . . . . . . . . . . . . BSE Options Trading Data . . . . . . . . . . . . . . . . . . . . NSE Options Trading Data . . . . . . . . . . . . . . . . . . . . BSE Futures Trading Data . . . . . . . . . . . . . . . . . . . . NSE Futures Trading Data . . . . . . . . . . . . . . . . . . . . NSE Debt Trading Data . . . . . . . . . . . . . . . . . . . . . . Announcements Made to Stock Exchanges and News By CMIE Forthcoming Capital Issues . . . . . . . . . . . . . . . . . . . . ECB Approvals By RBI . . . . . . . . . . . . . . . . . . . . . . Changes In Outstanding Equity Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229
Indicators
August 2010
212
Conversion Stages of Securities Issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 Investors In Capital Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Identity Information on Indices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232 Index Constituents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233 Changes In Index Constituents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Index Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235 Companys Listing on Stock Exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 Index Mapping for Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 BSE & NSE Trading Dates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
August 2010
Indicators
213
Introducing the Share Prices & Capital History database

Share prices and changes in the outstanding capital of a company are closely linked. If the number of shares outstanding of a company increases, and if everything else is unchanged, the price of its shares decreases. This is so because if everything else (including perceptions regarding the future) is unchanged, a mere increase in the number of shares do not increase the value of a company. An increase in the number of shares only means that the number of claimants on the prots has increased. And so, prices should decline. back some of its issued shares or when debt instruments or warrants convert to equity. Outstanding share can also change when there is a merger or an acquisition. Each of these is an entry in the Table: Changes in Outstanding Equity Capital. If there are multiple stages of coversion of a debt instrument into equity, then these are captured in the Table: Conversion Stages of Securities Issued. Outstanding shares is an input to another important indicator, the Earnings per Share (EPS). Listed companies disclose their EPS as of the end of a quarter. But, the EPS can change between two consecutive quarters if the outstanding shares change. Prowess therefore has a separate Table: EPS to ensure that the most updated EPS is always available.
Share prices are available from the Exchanges but changes in outstanding shares are available through a careful monitoring of the announcements made by the company. Prowess provides share prices sourced from the two major Exchanges NSE and BSE. It also provides the associated data that are released by the Exchanges, such as volumes, deliveries, etc. Prowess also provides the announcements made on the Exchanges. The Table: Changes in Outstanding Equity Capital also has entries for issuance of debt These are valuable disclosures made by listed companies. instruments. But, this is not comprehensive. Prowess also includes options and futures trading data.
Changes in outstanding shares happen when the company issues new equity capital This section also contains all the data pertaining to equity indices. It includes data on (through a public issue, a rights issue, a private placement or an ESOP), or when it buys index constituents and index numbers.
Indicators
August 2010
214
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Indicator Prowess company code BSE date BSE opening price BSE high price BSE low price BSE closing price BSE ex-date ags BSE returns BSE traded quantity BSE trading volume BSE number of transactions BSE average rate BSE delivery quantity BSE delivery value Fields & formula = bsestk cocode = bse date = bse opening price = bse high price = bse low price = bse closing price = bse ags = bse returns = bse traded qty = bse traded val = bse no of trans = bse avg rate = bse delivery qty = bse delivery val
BSE S TOCKS T RADING DATA
August 2010
Indicators
NSE S TOCKS T RADING DATA

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Indicator Prowess company code NSE trading date NSE opening price NSE high price NSE low price NSE closing price NSE ex-date ags NSE returns NSE traded quantity NSE traded volume NSE number of transactions NSE average rate NSE delivery quantity NSE delivery value Fields & formula = nsestk cocode = nse date = nse opening price = nse high price = nse low price = nse closing price = nse ags = nse returns = nse traded qty = nse traded val = nse no of trans = nse avg rate = nse delivery qty = nse delivery val
215
Indicators
August 2010
216
Sr.No. 1 2 3 4 5 6 Indicator Prowess company code Date of change BSE / NSE Adjustment factor Adjusted ex-bonus factor Flags for different adjustments Fields & formula = adjfact cocode = adjfact date = adj exch = adj factor = adj exbonus factor = adj type
S HARE P RICES A DJUSTMENT FACTORS
August 2010
Indicators
O UTSTANDING S HARES
Sr.No. 1 2 3 4 5 6 Indicator Prowess company code Exchange Date Face value Outstanding shares Book value Fields & formula = equity cocode = equity exch name = exch date = equity face value = shares outstanding = book value
217
Indicators
August 2010
218
Sr.No. 1 2 3 4 5 6 7 Indicator Prowess company code Date Event information Shares PAT (net of P & E) Depreciation Factor Fields & formula = eps cocode = eps date = eps event info = eps no of shares = eps ttm pat npe = eps dep = eps factor
EPS
August 2010
Indicators
B OOK VALUE
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Indicator Prowess company code Date Event information Months Issue Type Reserves Paid up capital Premium Share premium Shares Additional shares PAT (net of P & E) Face value Dividend rate Dividend outgo Book value Fields & formula = bv cocode = bv date = bv event info = bv months = bv issue type = bv resv = bv paidup cap = bv premium = bv share premium = bv no of shares = bv addnl shares = bv ttm pat npe = bv face value = bv div rate = bv div outgo = bv book value
219
Indicators
August 2010
220
Sr.No. 1 2 3 4 5 6 7 Indicator Prowess company code Date Dividend type Dividend rate Dividend record date BSE ex-dividend date NSE ex-dividend date Fields & formula = dividend cocode = div announcement date = div type = div rate = div record date = bse exdiv date = nse exdiv date
D IVIDEND D ECLARATIONS
August 2010
Indicators
BSE O PTIONS T RADING DATA

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Indicator Prowess company code BSE options date BSE options type BSE options contract expiry date BSE options strike price BSE options opening price BSE options high price BSE options low price BSE options closing price BSE options number of transactions BSE options traded Quantity BSE options traded Volume BSE options settlement price BSE options premium turnover BSE options number of contracts open BSE options pre opening number of contracts BSE options contracts traded BSE options carrying cost in per cent BSE options change in open number of contracts BSE options premium discount per cent BSE options premium discount BSE options weighted average price Fields & formula = bseopt cocode = bse opt date = bse opt type = bse opt contract exp date = bse opt strike price = bse opt opening price = bse opt high price = bse opt low price = bse opt closing price = bse opt no of trans = bse opt traded qty = bse opt traded val = bse opt settlement price = bse opt premium turnover = bse opt op no contracts = bse opt pre op no contracts = bse opt contracts traded = bse opt carrying cost pcent pa = bse opt chg op no contracts = bse opt premium discount pct = bse opt premium discount = bse opt weighted avg price
221
Indicators
August 2010
222
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Indicator Prowess company code NSE options date NSE options contract expiry date NSE options type NSE options strike price NSE options opening price NSE options closing price NSE options high price NSE options low price NSE options contracts traded NSE options number of transactions NSE options setttlement price NSE options traded quantity NSE options traded volume NSE options number of contracts open NSE options pre opening number of contracts NSE options premium turnover NSE options premium discount NSE options premium discount per cent NSE options weighted average price NSE options change in open number of contracts NSE options carrying cost per cent Fields & formula = nseopt cocode = nse opt date = nse opt contract exp date = nse opt type = nse opt strike price = nse opt opening price = nse opt closing price = nse opt high price = nse opt low price = nse opt contracts traded = nse opt no of trans = nse opt settlement price = nse opt traded qty = nse opt traded val = nse opt op no contracts = nse opt pre op no contracts = nse opt premium turnover = nse opt premium discount = nse opt premium discount pct = nse opt weighted avg price = nse opt chg op no contracts = nse opt carrying cost pcent pa
NSE O PTIONS T RADING DATA
August 2010
Indicators
BSE F UTURES T RADING DATA

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Indicator Prowess company code BSE futures date BSE futures contract expiry date BSE futures opening price BSE futures closing price BSE futures high price BSE futures low price BSE futures settlement price BSE futures number of transactions BSE futures open number of contracts BSE futures traded quantity BSE futures traded volume BSE futures contracts traded BSE futures change in open number of contracts BSE futures carrying cost BSE futures pre opening number of contracts BSE futures premium discount BSE futures premium turnover BSE futures weighted average price BSE futures carrying cost per cent BSE futures premium discount oer cent Fields & formula = bsefut cocode = bse fut date = bse fut contract exp date = bse fut opening price = bse fut closing price = bse fut high price = bse fut low price = bse fut settlement price = bse fut no of trans = bse fut op no contracts = bse fut traded qty = bse fut traded val = bse fut contracts traded = bse fut chg op no contracts = bse fut imp carrying cost = bse fut pre op no contracts = bse fut premium discount = bse fut premium turnover = bse fut weighted avg price = bse fut carrying cost pct pa = bse fut premium discount pct
223
Indicators
August 2010
224
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Indicator Company code NSE futures date NSE futures contract expiry date NSE futures opening price NSE futures closing price NSE futures high price NSE futures low price NSE futures settlement price NSE futures number of transactions NSE futures open number of contracts NSE futures traded quantity NSE futures traded volume NSE futures contracts traded NSE futures change in open number of contracts NSE futures carrying cost NSE futures pre opening number of contracts nse fut premium discount (title not dened) nse fut premium turnover (title not dened) nse fut weighted avg price (title not dened) nse fut carrying cost pct pa (title not dened) nse fut premium discount pct (title not dened) Fields & formula = nsefut cocode = nse fut date = nse fut contract exp date = nse fut opening price = nse fut closing price = nse fut high price = nse fut low price = nse fut settlement price = nse fut no of trans = nse fut op no contracts = nse fut traded qty = nse fut traded val = nse fut contracts traded = nse fut chg op no contracts = nse fut imp carrying cost = nse fut pre op no contracts = nse fut premium discount = nse fut premium turnover = nse fut weighted avg price = nse fut carrying cost pct pa = nse fut premium discount pct
NSE F UTURES T RADING DATA
August 2010
Indicators
NSE D EBT T RADING DATA

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 Indicator nse wcdm isin num (title not dened) nse wcdm trade type (title not dened) nse wcdm trade date (title not dened) nse wcdm no of trades (title not dened) nse wcdm trade value (title not dened) nse wcdm low price (title not dened) nse wcdm high price (title not dened) nse wcdm closing price (title not dened) nse wcdm yield (title not dened) nse wcdm clean price (title not dened) nse wcdm weighted avg price rate (title not dened) nse wcdm weighted ytm (title not dened) Fields & formula = nse wcdm isin num = nse wcdm trade type = nse wcdm trade date = nse wcdm no of trades = nse wcdm trade value = nse wcdm low price = nse wcdm high price = nse wcdm closing price = nse wcdm yield = nse wcdm clean price = nse wcdm weighted avg price rate = nse wcdm weighted ytm
225
Indicators
August 2010
226
Sr.No. 1 2 3 4 5 6 7 8 9 Indicator Diary item date Diary item time Header Diary serial number Source name Site announcement date Site annoucement time Divsion name Text eld
A NNOUNCEMENTS M ADE
Fields & formula = item date = item time = header = diary serialno = source name = site announcement date = site announcement time = division name = diary text
TO
S TOCK E XCHANGES
AND
N EWS B Y CMIE
August 2010
Indicators
F ORTHCOMING C APITAL I SSUES

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Indicator Prowess company code Forthcoming issue date Forthcoming issue type Sequence number Security type Security amount Security face value Premium per share Additional securities Additional paid up capital Increased paid up capital Date of announcement Forthcoming issue text Security converted Number of securities converted Shares per warrant Warrants per security Ratio denominator Ratio numerator Conversion price of warrant Record date NSE ex-date BSE ex-date Fields & formula = capfut chistory cocode = capfut issue date = capfut issue type = capfut seqno = capfut security type = capfut security amt = capfut cap face value = capfut premium per equity = capfut addnl securities = capfut addnl paidup cap = capfut increased paidup cap = capfut date of announcement = capfut issue text = capfut securities converted = capfut no securities converted = capfut shares per warrant = capfut warrants per security = capfut ratio denominator = capfut ratio numerator = capfut conv price of warrant = capfut record date = capfut nse exdate = capfut cap bse exdate
227
Indicators
August 2010
228
Sr.No. 1 2 3 4 5 6 7 8 9 10 Indicator Prowess company code Date Frequency Serial number Instrument name ECB route ECB amount in US$ Purpose of raising funds Maturity period in number of years Maturity period in number of months Fields & formula = ecb cocode = ecb date = ecb frequency = ecb serialno = ecb instrument name = ecb route = ecb amt in usd = ecb purpose = ecb maturity period in years = ecb maturity period in months
ECB A PPROVALS B Y RBI
August 2010
Indicators
C HANGES I N O UTSTANDING E QUITY C APITAL

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Indicator Prowess company name Issue date Issue type Security type Issue sequence number Conversion ratio Initial public offering Final total share outstanding Securities converted BSE ex date NSE ex date Record date Issue closing date Security Amount Face value of share Premium per equity share Conversion ratio numerator Conversion ratio denominator Additional paid-up capital Increased paid-up capital Warrants per security Shares per warrant Warrant conversion price Number of securities converted Capital issue Additional securities ISIN code Tenure Tenure in months Date of announcement Green show option amount Call and put option ag Frequencity of interest payments Actual issue closing date Fields & formula = chistory cocode = issue date = issue type = security type = chistory seqno = conv text = ipo ag = nal shares os = securities converted = bse exdate = nse exdate = record date = issue closing date = security amt = face value = premium per equity = ratio numerator = ratio denominator = addnl paidup cap = increased paidup cap = warrants per security = shares per warrant = conv price of warrant = no securities converted = issue text = addnl securities = isin code = perpetual tenure = tenure in months = date of announcement = green shoe opt amt = call put option ag = int payments freq = actual issue closing date
229
Indicators
August 2010
230
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 Indicator Prowess company name Issue date of the security Issue type of the security Type of security undergoing conversion Conversion stage no. Conversion stage sequence no. Face value of the share converted Redemption portion of debt Premium per share Conversion month of security Interest rate on the debt portion Fields & formula = capstage cocode = capstage issue date = capstage issue type = capstage security type = conv stage = capstage seqno = capstage face value = redemp portion of debt = premium per share = conv month = int rate debt portion
C ONVERSION S TAGES
OF
S ECURITIES I SSUED
August 2010
Indicators
I NVESTORS I N C APITAL I SSUES

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Indicator Prowess company name Investment issue date Investment issue type Investment security type Investor category type Investment sequence number Mode of allotment Issue price Number of securities Maximum bid Minimum bid Margin amount Trading lot Issue size available for allocation Number of valid bids Number of shares bidded for Number of shares alloted Number of times subscribed Fields & formula = capinvst cocode = capinvst issue date = capinvst issue type = invest sec type = investor category code = capinvst seqno = mode of allotment = issue price = num of sec = max bid = min bid = margin amt = trading lot = pct issue size avail alloc = num valid bids = num of shares bidded = num shares alloted = num times subscribed
231
Indicators
August 2010
232
Sr.No. 1 2 3 4 5 Indicator Index name Index code Index beta Index alpha Index rsquare Fields & formula = index name = index code = index beta = index alpha = index rsquare
ON I NDICES
August 2010
Indicators
I NDEX C ONSTITUENTS
Sr.No. 1 2 3 4 5 6 7 8 9 Indicator Prowess company code Date of index computation Share code Adjustment factor Paid up share capital Total market capitalisation Free-oat market capitalisation company weightage Investmnet factor Fields & formula = iconsdata cocode = iconsdata date = iconsdata indexcode = icons adj factor = icons paidup shares = icons mktcap = icons freeoat mktcap = icons weightage = icons invest factor
233
Indicators
August 2010
234
Sr.No. 1 2 3 4 Indicator Prowess company code Prowess index code Effective date of change in index composition Company included in index on Fields & formula = iconshist cocode = iconshist indexcode = index effective chg date = co incl on
C HANGES I N I NDEX C ONSTITUENTS
August 2010
Indicators
I NDEX N UMBERS
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Indicator Index Stock Code Index Returns Index Traded Date Index Open Price Index Closing Price Index High Price Index Low Price Index P/E Index Trading Volumes Index Market Cap Index Yield Index P/B Free Float Market cap Number of companies in index Fields & formula = indxstk code = index returns = index date = index opening = index closing = index high = index low = index pe = index traded val = index mktcap = index yield = index pb = index free oat mktcap = index count
235
Indicators
August 2010
236
Sr.No. 1 2 3 Indicator Prowess company code Stock exchange short name Stock exchange name Fields & formula = listedon cocode = exch short name = exch name
C OMPANY S L ISTING
ON
S TOCK E XCHANGES
August 2010
Indicators
I NDEX M APPING
Sr.No. 1 2
FOR
C OMPANIES
Fields & formula = comindex cocode = comindex indexcode
237
Indicator Prowess company code Index code
Indicators
August 2010
238
Sr.No. 1 2 Indicator Listed On Exchange Trading date Fields & formula = listed exch = traded date
BSE & NSE T RADING DATES
August 2010
Indicators
239
Chapter 5
Business Segments & Products

Contents
Tables of Business Segments and Products database . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 Location of Plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 Business Segment-wise Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 Products Produced / Traded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 Raw Materials Consumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 Energy Consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Product-wise Energy Consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
Indicators
August 2010
240
Tables of Business Segments and Products database

Listed companies are required to publish, along with their interim nancial statements, brief data on the performance of their individual business segments. The Table Business Segment-wise Information captures such data. Each record in this Table provides data on one segment of one company in one period. The total of all segments is also one record in the same Table. ensure inter-year comparability. However, comparability is maintained essentially by the mapping of every product / service to a unique product/services classication code. This is the Prowess product code.
The Table Location of Plants provides data on plant locations and some details regarding products produced at these plants. However, there are no plants for several Segment names are as provided by the companies. These are quite heterogeneous and services sector companies. There is no standard source for this information. It is created mostly cannot be compared to segment names of similar businesses provided by other from web-sites, press releases, Annual Reports, etc. companies. The Products Produced / Traded Table contains data on capacity, production, pur- Like the products produced and services rendered information, Prowess also contains chases, stocks and sales of individual products produced or services rendered by the information on raw materials consumed. Each record in the Table: Raw Materials Concompany during an accounting period. This information is sourced from the Annual sumed provides quantity and value data on one raw material consumed by the company Report. It is most relevant in the case of manufactured products. Therefore, data is also in one accounting period. mostly available for manufactured products. However, we have tried to add data for Annual Reports of select industries provided detailed data on the consumption of varutilities and services as well. ious forms energy and the consumption of these in the case of each product category. Each record in this Table pertains to a product or a service. The database presents data, Two Tables capture this information: Energy Consumption and Product-wise Energy usually, as spelt by the company. Modications in the spellings are made mostly to Consumption.
August 2010
Indicators
L OCATION
OF
P LANTS
Indicator Prowess company code Year Name of product Product code Latest year Plant location District code Plant capacity Production Capacity units Production units Product sort order Serial number Fields & formula = prdloc cocode = prdloc date = product produced = prdloc industry code = prdloc order = plant location = prodloc district code = plant capacity = plant production = unit of capacity = unit of production = prdloc sort order = prdloc unique
241
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13
Indicators
August 2010
242
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Indicator Information type Prowess company code Year Segment name Months Latest period of occurence Segment code Segment-wise revenue Segment-wise PBIT Segment-wise capital employed Inter segment sale Segment-wise net sales Segment-wise assets Segment-wise total liabilities Segment-wise capital expenditure incurred Segment-wise depreciation Segment-wise non-cash expenditure net prot seg (title not dened) seg excise duty (title not dened) exp interest seg (title not dened) inc interest seg (title not dened) unallocable ast seg (title not dened) unallocable dep seg (title not dened) unallocable exp seg (title not dened) exp deferred tax seg (title not dened) unallocable liab seg (title not dened) exp corporate tax seg (title not dened) unallocable income seg (title not dened) unallocable cap exp seg (title not dened) unallocable inc exp seg (title not dened) unallocable non cash exp seg (title not dened) Fields & formula = qsegbrk info type = qsegbrk cocode = seg date = seg name = seg months = seg dt mark = seg code = seg revenue = seg pbit = seg cap employed = inter seg sales seg = net sales seg = seg tot ast = seg tot liab = seg cap exp = seg dep = seg non cash exp = net prot seg = seg excise duty = exp interest seg = inc interest seg = unallocable ast seg = unallocable dep seg = unallocable exp seg = exp deferred tax seg = unallocable liab seg = exp corporate tax seg = unallocable income seg = unallocable cap exp seg = unallocable inc exp seg = unallocable non cash exp seg
B USINESS S EGMENT- WISE I NFORMATION
August 2010
Indicators
P RODUCTS P RODUCED / T RADED

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Indicator Prowess company code Date Product name Latest year data marker Prowess product code Number of months Order of the product Productwise installed capacity Productwise production Productwise sales Productwise opening stock Productwise closing stock Productwise purchases Value of sales Value of opening stock Value of closing stock Value of purchase Unit of capacity Unit of sales Unit of production Unit of opening stock Unit of closing stock Unit of purchase Inidication marks Fields & formula = products cocode = prod date = product name = prod dt mark = products industry code = prod months = prod order = capacity = production = sales qty = opening stock qty = closing stock qty = purchase qty = sales value = opening stock val = closing stock val = purchase val = capacity unit = sales unit = production unit = opening stock unit = closing stock unit = purchase unit = prod incl
243
Indicators
August 2010
244
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 Indicator Prowess company code Date Number of months Latest year data marker Raw material name Raw material code Quantity of raw materials consumed Unit of raw materials consumed Value of raw materials consumed Indication marks Order of the product Fields & formula = rawmater cocode = rawmat date = rawmat months = rawmat dt mark = rawmat name = rawmat code = rawmat consump qty = rawmat consump unit = rawmat consump val = rawmat incl = rawmat order
R AW M ATERIALS C ONSUMED
August 2010
Indicators
E NERGY C ONSUMPTION
Sr.No. 1 2 3 4 5 6 7 8 9 10 Indicator Prowess company code Date Type of energy Frequency of data Quantity of total energy consumed Total energy consumed product code Unit of energy consumed Value of energy cosumed Rate per unit of energy consumed Latest year data marker Fields & formula = totener cocode = totener date = energy name = totener frequency = energy cons qty = totner energy code = energy cons unit = energy cons value = energy cons rate per unit = totener dt mark
245
Indicators
August 2010
246
Sr.No. 1 2 3 4 5 6 7 8 9 Indicator Prowess company code Date Name of the type of energy consumed Product name Product code for products manufactured Product code for energy consumed Unit of measurement of productwise energy consumed Productwise quantity of energy consumed Latest year data marker Fields & formula = prodener cocode = prodener date = energy cons name = product = prodner industry code = prodner energy code = prodwise energy cons unit = prodwise energy cons qty = prodener dt mark
P RODUCT- WISE E NERGY C ONSUMPTION
August 2010
Indicators
247
Chapter 6
Capex / M & A
Contents
The CapEx and M&A Tables in the database . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 Capital Expenditure Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 Project Locations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 Project Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251 Merger and Acquisition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 Events of Merger and Acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
Indicators
August 2010
248
The CapEx and M&A Tables in the database

Three Tables collectively provide the details of investment projects relating to the companies in Prowess. (Note that the Prowess database contains only a part of the entire CapEx database. It pertains only to those investment projects that are undertaken by companies that form a part of the Prowess database.) The Tables are 2. Project Locations. This Table lists the locations in which the project is situated. Each record pertains to one location of one project. 3. Project Products. This Table lists the products that the project would create capacity for. Each record perains to one product of one project.
There are two Tables that provide the details of mergers and acquisitions. The Ta1. Capital Expenditure Projects. This Table provides the name, cost, status and other ble Merger and Acquistion provides most of the details. The individual events in a broad parameters of the project. Each record in this Table pertains to one project. merger/acquisition is provided in Events of Merger and Acquisition.
August 2010
Indicators
C APITAL E XPENDITURE P ROJECTS

Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Indicator Prowess company code Project number Project name Ownership code Project type Project status Product code Project code Cost estimated Forex component Export commitment Raw material Employment First report date Contract basis Project program name State Industry code Fields & formula = project cocode = proj num = proj name = project owner code = proj type = proj status = project product code = proj cost = proj cost est = proj forex component = proj export commitment = proj rawmat base = proj employment = proj rst report date = proj contract basis = program name = project state code = project industry code
249
Indicators
August 2010
250
Sr.No. 1 2 3 4 Indicator Prowess company code Project number Project location Project location district code Fields & formula = prjloc cocode = prjloc proj num = proj location = prjloc district code
P ROJECT L OCATIONS
August 2010
Indicators
P ROJECT P RODUCTS
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 Indicator Prowess company code Project number Product name Product code Product capacity Capacity from Capacity to Project cost Units Captive consumption Power product number Power product unit Order number Fields & formula = prjprd cocode = prjprd proj num = proj product name = proj industry code = proj product capacity = proj product capacity from = proj product capacity to = proj product cost = proj product capacity unit = proj captive consump = proj product power number = proj product power unit = prjprd order
251
Indicators
August 2010
252
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Indicator Prowess company code Type of deal Number Date Name of asset Location Deal product code District code Acquirer Acquirer owner code Acquirer product code Target owner code Target product code Consideration in kind Company advisor Merger acquisition advisor Merger acquisition merchant banker Lead manager 1 Lead manager 2 Registrar name Source Conditional offer Modalities Company merchant banker Acquirer code Cash consideration Merger acquisition advisor code Merger acquisition merchant banker code Company advisor code Company merchant banker code Sawp ratio numerator Swap ratio denominator Price as per SEBI Norms Price of the Offer Cash consideration per share Minimum level of acceptance Percentage of minimum level of acceptance Acquirer holding numbers Acquirer holding equity Fields & formula = mgtkas cocode = merg deal type = merg num = mgtkas date = asset name = location = merg deal industry code = merg district code = acquirer = acquirer owner code = acquirer industry code = target owner code = target industry code = consideration in kind = co advisor = merg acq advisor = merg acq mer banker = lead manager 1 = lead manager 2 = merg registrar name = merg source = conditional offer = modalities = co mer banker = acquirer code = cash consideration = merg acq advisor code = merg acq mer banker code = co advisor code = co mer banker code = swap ratio numerator = swap ratio denominator = price per sebi norms = price of offer = cash consid per share = min level acceptance = pct min level acceptance = acquirer holding nos = acquirer holding equity
M ERGER
AND
ACQUISITION
(Continued. . . )
August 2010
Indicators
M ERGER
AND
ACQUISITION
Indicator Shares proposed to be acquired (nos.) Percentage share of total equity Serial number Fields & formula = shares prop to acq nos = shares pct = mgtkas unique
253
Sr.No. 40 41 42
Indicators
August 2010
254
Sr.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 Indicator Type of deal Event name Acquirer ownership Acquirer product code Acquired from Prowess company code Number Date of information Event date Shares acquired Acquisition price Percentage of shares aquired Total consideration Fields & formula = me deal type = event name = acquirer ownership = me acquirer industry code = me acq from = mgtkasev cocode = me merg num = me date of info = me event date = me shares acq = me acquisition price = me shares acq pct = me tot consideration
E VENTS
OF
M ERGER
AND
ACQUISITIONS
August 2010
Indicators
255
Chapter 7
Masters information
Contents
Masters information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256 CMIE Industry Classication Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257 Industry Aliases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258 CMIE Ownership Classicaiton Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259 CMIE District Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 CMIE Company Sets Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 NIC Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
Indicators
August 2010
256
Masters information
In order to present the information content of Prowess in a structured manner, CMIE Products, Districts and Ownership. These unique CMIE masters are used extensively in has created several standard hierarchial classication masters such as those covering Prowess and also for all data and analytical outputs made available by CMIE.
August 2010
Indicators
CMIE I NDUSTRY C LASSIFICATION M ASTER

Sr.No. 1 2 3 Indicator Industry/product code Industry/product name NIC code mapping for product Fields & formula = industry code = industry name mst = nic code
257
Indicators
August 2010
258
Sr.No. 1 2 Indicator Product alias Product code Fields & formula = product alias = prdally industry code
I NDUSTRY A LIASES
August 2010
Indicators
CMIE OWNERSHIP C LASSIFICAITON M ASTER

Sr.No. 1 2 Indicator CMIE ownership group coding structure CMIEs ownership group names Fields & formula = owner gp code = owner gp name
259
Indicators
August 2010
260
Sr.No. 1 2 3 4 Indicator District code District name State name State short name Fields & formula = district code = district name = state name = state name short
CMIE D ISTRICT M ASTER
August 2010
Indicators
CMIE C OMPANY S ETS M ASTER

Sr.No. 1 2 3 4 5 6 Indicator Industry name Industry code Set name Market weighted CMIE indices code Equal weighted CMIE indices code Unique identier name Fields & formula = industry name = industry gp code = industry set = mktcap wt index code = equal wt index code = ind mqvname
261
Indicators
August 2010
262
Sr.No. 1 2 3 4 Indicator Product code by CMIE Product code by NIC Short name for the product by NIC Product name by NIC Fields & formula = nicmast industry code = nic prod code = nic short name = nic name
NIC M ASTER
August 2010
Indicators
263
Chapter 8
Functions
Indicators
August 2010
264
Sr.No. Functions Arithmetic functions used in Prowess 1 + 2 * Usage (eldname1 + eldname2) (eldname1 * eldname2) (eldname1 * n) Description The plus operator can be used to add the values of 2 or more elds. The multiplication operator can be used to calculate the product of 2 or more elds. This operator can also be used with constant numbers. Like (wages * 0.70) to get 70% of wages for a particular derivation. The division operator can be used to calculate the ratio of 2 or more elds. It is also possible to use constants alongwith a eldname in the calculation. This is a comparison operator. It can be used to specify a criteria like nd companies where the values of a eldname or formula is less than a certain value or the value of another eld or formulae. This is a comparison operator. It can be used to specify a criteria like nd companies where the values of a eldname or formula is less than or equal to a certain value or the value of another eldname or formulae. This is a comparison operator. It can be used to specify a criteria like nd companies where the values of a eldname or formula is equal to a certain value or the value of another eldname or formulae. This is a comparison operator. It can be used to specify a criteria like nd companies where the values of a eldname or formula is greater than a certain value or the value of another eldname or formulae. This is a comparison operator. It can be used to specify a criteria like nd Outcome Addition of values of elds used Product of given elds or eld and constants
F UNCTIONS
(eldname1 / eldname2)
Ratio of given elds
<
eldname < n eldname1 < eldname2
Values of selected elds
<=
eldname <= n eldname1 <= eldname2
==
eldname == n eldname1 == eldname2
>=
eldname >= n eldname1 >= eldname2
>
eldname > n eldname1 > eldname2
Values of selected elds (Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. Functions Usage Description companies where the values of a eldname or formula is greater than a certain value or the value of another eldname or formulae. This is a comparison operator. It can be used to specify a criteria like nd companies where the values of a eldname or formula is not equal to a certain value or the value of another eldname or formulae. The ampersand operand is used to specify in the query expression that the criteria before and after the & sign should be satised. It is used only in Query triggers where advanced query tabs are used. Inserts commas into numbers to make them more readable. The comma function accepts arguments (n1, n2, ...) to dene the placement of the commas. The rst argument is the number of digits counted from the right of the number, after which the comma should Converts a text eld from upper case or lower case to proper case. Outcome
265
!=
eldname != n eldname1 != eldname2
10
&
arg1 & arg2 example: eldname1 > n & eldname2 > n
Formating functions used in Prowess 11 comma
comma(eld, n1, n2, ...) when the eld is a numeric value
When n=3 a large number like 23981920 is displayed as 23, 981, 920. If n1=3, and n2=2, the same number is displayed as 2, 39, 81, 920.
12
proper
proper(eld)
13 14
kdate wday
kdate(eld) when the eld is of date type. wday(eld) when the eld is of date type.
15 16
mm ym
mm(eld) when the eld is of date type. ym(eld) when the eld is of date type.
Displays any date eld in DD-MMM-YYYY date format. Returns a numerical for a weekday, where 1 is Monday, 2 is Tuesday, 3 is Wednesday, 4 is Thursday, 5 is Friday, 6 is Saturday and 7 is Sunday. Returns only the month part of a date eld in numericals. Displays the date eld in YYYYMM date format.
Converts a text eld in the database like RELIANCE or reliance into an output like Reliance. Likewise Reliance Industries Ltd. would be converted to Reliance industries ltd. 31-Mar-2010, for a eld value for 31st March 2010. 1, for a eld value for 31st March 2010.
3, for a eld value for 31st March 2010. 201003, for a eld value for 31st March 2010. (Continued. . . )
Indicators
August 2010
266
Sr.No. 17 Functions year Usage year(eld) when the eld is of date type. Description Displays the date eld in MMM YYYY date format. The carg function computes the compounded annual rate of growth between two points in time for a numeric value. The formula used for the computation is carg = (nal value/initial value) (1/n)*100-100. The growth function calculates the per cent change in the current value over a previous value. The formula used is (current value/previous value)*100-100. There are three kinds of previous values prevr is the immediate previous record, prevp is the pr The prevy function returns the value of the current eld in the previous year. The function nds the appropriate record that corresponds to the previous year. The prevp function returns the value of the eld in the logical record preceding the current record in a time-sorted list of records. The prevr function returns the value of the eld in the preceding available record in a time-sorted list of records. Calculates the average of the values of the eld between the current record and previous n records. n=1 denotes the rst previous record. Thus, average(eld, 1) would yield the average of two records the current record and the preceding record. Calculates the sum of values of the eld in the current record and previous n records. n=1 denotes the rst previous record. Thus, aggregate(eld, 1) would yield the sum of two records Outcome Mar 2010, for a eld value for 31st March 2010. Value of the carg in per cent
F UNCTIONS
Time reference functions developed for Prowess 18 carg
carg(eld, n) where the eld is a numeric value and n is an integer that represents the period in years.
19
growth
growth(eld, prevp(eld)), growth(eld, prevy(eld)), growth(eld, prevr(eld)) growth(prevy(eld), prevy(eld, n)), growth(prevp(eld), prevp(eld, n)), growth(prevr(eld), prevr(eld, n))
Growth in per cent
20
prevy
prevy(eld) prevy(eld, n)
Value of the eld a year ago.
21
prevp
prevp(eld) prevp(eld, n)
Value of the eld in the preceding record in a time-sorted list of records.
22
prevr
prevr(eld) prevr(eld, n) average(eld, n)
23
average
Value of the eld in the preceding available record in a time-sorted list of records. Average values of selected eld
24
aggregate
aggregate(eld, n)
Aggregate of selected eld
(Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. Functions Usage Description the current record and the preceding record. ALL is one of the several functions used to specify a time-span. The ALL functions is used when the objective is to specify the full time-span available. The nextr function returns the value of the current eld in the succeeding available record in a time-sorted list of records. The nexty function returns the value of the current eld in the next year. The function nds the appropriate record that corresponds to the next year. The nextp function returns the value of the eld in the logical record following the current record in a time-sorted list of records. The cnt function yields the count of companies that were included to calculate aggregates. This function is applicable only in queries on aggregates. Used in formulae to generate aggregate YoY growth numbers of Annual nancial indicators. The nmerge function ensures that values of merged companies are also included in the growth calculation, when the set of companies includes companies into which these companies have been merged. Used in formulae to generate aggregate YoY growth numbers of Interim nancial indicators. The itmmerge function ensures that values of merged companies are also included in the growth calculation, when the set of companies includes companies into which these companies have been merged. Used in formulae to generate aggregate Outcome
267
25
ALL
ALL
26
nextr
nextr(eld) nextr(eld, n)
Value of the eld in the succeeding available record in a time-sorted list of records. Value of the eld a year ahead.
27
nexty
nexty(eld) nexty(eld, n)
28
nextp
nextp(eld) nextp(eld, n)
Value of the eld in the succeeding record in a time-sorted list of records.
29
cnt
cnt(eld)
Number of companies
30
nmerge
growth(eld, (prevy(eld)+nmerge(eld)))
Aggregate Growth in per cent
31
itmmerge
growth(eldname, (prevy(eldname)+itmmerge(eldname)))
Aggregate Growth in per cent
32
itmmerge p
growth(eldname,
Aggregate Growth in per cent (Continued. . . )
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268
Sr.No. Functions Usage (prevp(eldname)+itmmerge p(eldname))) Description QoQ growth numbers of Quarterly Interim nancial indicators. The itmmerge p function ensures that values of merged companies are also included in the growth calculation, when the set of companies includes companies into which these companies have been merged. Searches for stocks with positive returns on all of the rst n consecutive days or were negative for all of the rst n days. To specify positive returns for 3 or more consecutive days the usage would be risefall(eldname, 3, 1), and for negative returns on all 3 days the usage would be risefall(eldname, 3, -1). Computes the adjusted opening price of a scrip on BSE/NSE as of the given date. Computes the adjusted closing price of a scrip on BSE/NSE as of the given date. Computes the adjusted high price of a scrip on BSE/NSE as of the given date. Computes the adjusted low price of a scrip on BSE/NSE as of the given date. Returns the closing price of the rst trading date of a scrip on BSE/NSE in a particular time-span. Outcome
F UNCTIONS
Functions developed for daily price series in Prowess 33 risefall risefall(eldname, no of records, 1/-1)
+3 indicates a rise or fall over 3 days, 2 would indicate a rise or fall over the rst 2 days and so on.
34 35 36 37 38
bse nse bse nse bse
adj adj adj adj adj
opening price, opening price closing price, closing price high price, nse adj high price
bse adj opening price, nse adj opening price bse adj closing price, nse adj closing price bse adj high price, nse adj high price bse adj low price, nse adj low price bse rst closing(n), nse rst closing(n) n = number of calendar days prior to the given date/s bse rst closing(dd/mm/yyyy), nse rst closing(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse rst closing date(n), nse rst closing date(n) n = number of calendar days prior to the given date/s bse rst closing date(dd/mm/yyyy), nse rst closing date(dd/mm/yyyy) This Date is the start date of the desired
Adjusted opening price Adjusted closing price Adjusted high price Adjusted low price Closing price on the rst trading date in the given time-span
bse adj low price, nse adj low price bse rst closing, nse rst closing
39
bse rst closing date, nse rst closing date
Returns the rst trading date of a scrip on BSE/NSE in a particular time-span.
First trading date in the given time-span
(Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. Functions Usage time-span. End date is to be entered in the Query and/or Output Date boxes. bse last closing(n), nse last closing(n) n = number of calendar days prior to the given date/s bse last closing(dd/mm/yyyy), nse last closing(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse last closing date(n), nse last closing date(n) n = number of calendar days prior to the given date/s bse last closing date(dd/mm/yyyy), nse last closing date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse high price range(n), nse high price range(n) n = number of calendar days prior to the given date/s bse high price range(dd/mm/yyyy), nse high price range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse high price date(n), nse high price date(n) n = number of calendar days prior to the given date/s bse high price date(dd/mm/yyyy), nse high price date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse low price range(n), nse low price range(n) n = number of calendar days prior to the given date/s bse low price range(dd/mm/yyyy), nse low price range(dd/mm/yyyy) Description Outcome
269
40
bse last closing, nse last closing
Returns the closing price of the last trading date of a scrip on BSE/NSE in a particular time-span.
Closing price on the last trading date in the given time-span
41
bse last closing date, nse last closing date
Returns the last trading date of a scrip on BSE/NSE in a particular time-span.
Last trading date in the given time-span
42
bse high price range, nse high price range
Returns the highest traded price of a scrip on BSE/NSE in a particular time-span.
High price in the given time-span
43
bse high price date, nse high price date
Returns the date of which the traded price of a scrip on BSE/NSE was the highest in a particular time-span.
Date of highest price in the given time-span
44
bse low price range, nse low price range
Returns the lowest traded price of a scrip on BSE/NSE in a particular time-span.
Lowest price in the given time-span
(Continued. . . )
Indicators
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Sr.No. Functions Usage This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse low price date(n), nse low price date(n) n = number of calendar days prior to the given date/s bse low price date(dd/mm/yyyy), nse low price date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse mean closing(n), nse mean closing(n) n = number of calendar days prior to the given date/s bse mean closing(dd/mm/yyyy), nse mean closing(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse liquidity(n), nse liquidity(n) n = number of calendar days prior to the given date/s bse liquidity(dd/mm/yyyy), nse liquidity(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse bv per share, nse bv per share Description Outcome
F UNCTIONS
45
bse low price date, nse low price date
Returns the date of which the traded price of a scrip on BSE/NSE was the lowest in a particular time-span.
Date of lowest price in the given time-span
46
bse mean closing, nse mean closing
Returns the average of all closing prices of a scrip on BSE/NSE in a particular time-span.
Average closing price
47
bse liquidity, nse liquidity
Calculates a ratio where the numerator is the aggregated trading volumes over a time-span and the market cap of the scrip is the denominator.
Liqudity in Times
48
bse bv per share, nse bv per share
49
bse ceps, nse ceps
bse ceps, nse ceps
50
bse eps, nse eps
bse eps, nse eps
Calculates the ratio, book value per share of a scrip as of a particular trading date on BSE/NSE Calculates the ratio, cash earnings per share of a scrip as of a particular trading date on BSE/NSE. Cash earnings includes depreciation alongwith the earnings for the trailing 12 months. Calculates the ratio, earnings per share of a scrip as of a particular trading date on BSE/NSE. This ratio is calculated using earnings numbers for the trailing 12 months.
Book value per share.
Cash earnings per share
Earnings per share
(Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. 51 52 Functions bse equity bv, nse equity bv bse equity facevalue, nse equity facevalue bse equity shares, nse equity shares Usage bse equity bv, nse equity bv bse equity facevalue, nse equity facevalue Description Calculates the book value of a scrip as of a particular trading date on BSE/NSE Returns the Equity Face value of a scrip as of a particular trading date on BSE/NSE. This function returns number of outstanding shares of a scrip as of a particular trading date on BSE/NSE. Returns the average market capitalisation of a scrip on BSE/NSE in a particular time-span. Outcome Book value Face value
271
53
bse equity shares, nse equity shares
Number of shares
54
bse mean market cap, nse mean market cap
55
bse mean return range, nse mean return range
56
bse return annualised, nse return annualised
57
bse return period range, nse return period range
bse mean market cap(n), nse mean market cap(n) n = number of calendar days prior to the given date/s bse mean market cap(dd/mm/yyyy), nse mean market cap(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse mean return range(n), nse mean return range(n) n = number of calendar days prior to the given date/s bse mean return range(dd/mm/yyyy), nse mean return range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse return annualised(n), nse return annualised(n) n = number of calendar days prior to the given date/s bse return annualised(dd/mm/yyyy), nse return annualised(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse return period range(n), nse return period range(n) n = number of calendar days prior to the given date/s bse return period range(dd/mm/yyyy), nse return period range(dd/mm/yyyy)
Average market capitalisation
Calculates the average of all daily returns of a scrip on BSE/NSE in a particular time-span
Average returns per day
Calculates the annualised returns of a scrip on BSE/NSE in a particular time-span.
Annualised Returns over a time-span in per cent
Calculates the actual returns of a scrip on BSE/NSE in a particular time-span.
Returns over a time-span in per cent
(Continued. . . )
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Sr.No. Functions Usage This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse variance(n), nse variance(n) n = number of calendar days prior to the given date/s bse variance(dd/mm/yyyy), nse variance(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse excess return cnx(n), nse excess return cnx(n) n = number of calendar days prior to the given date/s bse excess return cnx(dd/mm/yyyy), nse excess return cnx(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse excess return cospi(n), nse excess return cospi(n) n = number of calendar days prior to the given date/s bse excess return cospi(dd/mm/yyyy), nse excess return cospi(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse excess return nifty(n), nse excess return nifty(n) n = number of calendar days prior to the given date/s bse excess return nifty(dd/mm/yyyy), nse excess return nifty(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse excess return sensex(n), nse excess return sensex(n) Description Outcome
F UNCTIONS
58
bse variance, nse variance
Calculates variance of daily returns of a scrip on BSE/NSE in a particular time-span.
Variance in daily returns
59
bse excess return cnx, nse excess return cnx
This function calculates the excess returns of a scrip on BSE/NSE over the returns of the CNX 500 index over the same time-span.
Excess returns in Per cent
60
bse excess return cospi, nse excess return cospi
This function calculates the excess returns of a scrip on BSE/NSE over the returns of the COSPI index over the same time-span.
61
bse excess return nifty, nse excess return nifty
This function calculates the excess returns of a scrip on BSE/NSE over the returns of the NIFTY index over the same time-span.
62
bse excess return sensex, nse excess return sensex
This function calculates the excess returns of a scrip on BSE/NSE over the
Excess returns in Per cent (Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. Functions Usage n = number of calendar days prior to the given date/s bse excess return sensex(dd/mm/yyyy), nse excess return sensex(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse absolute trading days(n), nse absolute trading days(n) n = number of calendar days prior to the given date/s bse absolute trading days(dd/mm/yyyy), nse absolute trading days(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse agg trading volume(n), nse agg trading volume(n) n = number of calendar days prior to the given date/s bse agg trading volume(dd/mm/yyyy), nse agg trading volume(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse relative trading days(n), nse relative trading days(n) n = number of calendar days prior to the given date/s bse relative trading days(dd/mm/yyyy), nse relative trading days(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse volmean average rate(n), nse volmean average rate(n) n = number of calendar days prior to the given date/s bse volmean average rate(dd/mm/yyyy), nse volmean average rate(dd/mm/yyyy) Description returns of the SENSEX index over the same time-span. Outcome
273
63
bse absolute trading days, nse absolute trading days
Calculates the number of days on which a scrip was traded on BSE/NSE in the given time-span.
Number of days
64
bse agg trading volume, nse agg trading volume
Aggregates the trading volumes of a scrip for all days on which it was traded on BSE/NSE in a particular time-span.
Aggregate trading volume
65
bse relative trading days, nse relative trading days
Calculates the number of days on which a scrip was traded on BSE/NSE as a per cent of the total trading days of the exchange in a particular time-span.
Trading days in per cent
66
bse volmean average rate, nse volmean average rate
Calculates the average of all average weighted rates of a scrip on BSE/NSE in a particular time-span.
Average of Average rates
(Continued. . . )
Indicators
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Sr.No. Functions Usage This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse volmean no of shares(n), nse volmean no of shares(n) n = number of calendar days prior to the given date/s bse volmean no of shares(dd/mm/yyyy), nse volmean no of shares(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse volmean no of transactions(n) :, nse volmean no of transactions(n) : n = number of calendar days prior to the given date/s bse volmean no of transactions(dd/mm/yyyy):, nse volmean no of transactions(dd/mm/yyyy): This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse volmean trading volume(n), nse volmean trading volume(n) n = number of calendar days prior to the given date/s bse volmean trading volume(dd/mm/yyyy), nse volmean trading volume(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. bse market cap, nse market cap Description Outcome
F UNCTIONS
67
bse volmean no of shares, nse volmean no of shares
Calculates the average of the number of shares traded of a scrip on BSE/NSE in a particular time-span.
Number of shares traded
68
bse volmean no of transactions, nse volmean no of transactions
Calculates the average daily transactions of a scrip on BSE/NSE in a particular time-span.
Number of transactions
69
bse volmean trading volume, nse volmean trading volume
Calculates the average trading volume of a scrip on BSE/NSE in a particular time-span.
Mean trading volume
70
bse market cap, nse market cap
71
bse pb, nse pb
bse pb, nse pb
72
bse pe, nse pe
bse pe, nse pe
This function calculates the market capitalisation of a scrip on BSE/NSE. The formula used is closing price multiplied by the number of outstanding shares of the scrip as of a given date. This function calculates the ratio, price to book value per share of a scrip as per the BSE/NSE ex dates. This function calculates the ratio, price to earnings per share of a scrip
Market capitalisation
Price to book value in times
Price to earnings in times (Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. 73 74 Functions bse yield, nse yield bse agg market cap Usage bse yield, nse yield bse agg market cap(n) n = number of calendar days prior to the given date/s bse agg market cap(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. closing price cnx Description as per the BSE/NSE ex dates. This function calculates the dividend yield of a scrip on BSE/NSE. Calculates the aggregate of all market capitalisation values over a time-span. Outcome Dividend yield in per cent Aggregate market capitalisation
275
75
closing price cnx
76
closing price cospi
closing price cospi
77
closing price nifty
closing price nifty
78
closing price sensex
closing price sensex
79
indx high range
indx high range(n) n = number of calendar days prior to the given date/s indx high range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query
This function returns the closing index values of CNX 500 as on the selected scrips trading date. The trading date of the scrip is determined by the selections in the Query Date and Output Date. This function returns the closing index values of COSPI as on the selected scrips trading date. The trading date of the scrip is determined by the selections in the Query Date and Output Date. This function returns the closing index values of NIFTY as on the selected scrips trading date. The trading date of the scrip is determined by the selections in the Query Date and Output Date. This function returns the closing index values of SENSEX as on the selected scrips trading date. The trading date of the scrip is determined by the selections in the Query Date and Output Date. Returns the highest value of an index in a particular time-span.
CNX 500 Index values
COSPI Index values
Nifty index values
Sensex index values
Highest Index value in the given time-span
(Continued. . . )
Indicators
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Sr.No. 80 Functions indx low range Usage and/or Output Date boxes. indx low range(n) n = number of calendar days prior to the given date/s indx low range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx high date(n) n = number of calendar days prior to the given date/s indx high date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx low date(n) n = number of calendar days prior to the given date/s indx low date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx rst closing(n) n = number of calendar days prior to the given date/s indx rst closing(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx rst closing date(n) n = number of calendar days prior to the given date/s indx rst closing date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx last closing(n) n = number of calendar days prior to the given date/s indx last closing(dd/mm/yyyy) Description Returns the lowest value of an index in a particular time-span. Outcome Lowest Index value in the given time-span
F UNCTIONS
81
indx high date
Returns the date of which the values of an Index was the highest in a particular time-span.
Date of Highest Index value in the given time-span
82
indx low date
Returns the date of which the values of an Index was the lowest in a particular time-span.
Date of lowest Index value in the given time-span
83
indx rst closing
Returns the closing values of an Index on the rst date when an Index was computed in a particular time-span.
First index closing values in the given time-span
84
indx rst closing date
Returns the rst date for which an Index was computed in a particular time-span.
Date of rst index computation in a time-span
85
indx last closing
Returns the closing values of an Index on the last date when an Index was computed in a particular time-span.
Last index closing values in the given time-span
(Continued. . . )
August 2010
Indicators
F UNCTIONS
Sr.No. Functions Usage This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx last closing date(n) n = number of calendar days prior to the given date/s indx last closing date(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx avg closing(n) n = number of calendar days prior to the given date/s indx avg closing(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx return annualised(n) n = number of calendar days prior to the given date/s indx return annualised(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx return range(n) n = number of calendar days prior to the given date/s indx return range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx avg return range(n) n = number of calendar days prior to the given date/s indx avg return range(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx variance(n) n = number of calendar days prior to the given Description Outcome
277
86
indx last closing date
Returns the last date for which an Index was computed in a particular time-span.
Date of last index computation in a time-span
87
indx avg closing
Calculates the average of all closing values of an index in the given time-span
Average of index closing values
88
indx return annualised
Calculates the annualised index returns in a particular time-span.
Annualised Returns over a time-span in per cent
89
indx return range
Calculates the index returns in a particular time-span.
Returns over a time-span in per cent
90
indx avg return range
Calculates the average daily returns of an index in a particular time-span
Average returns per day in per cent
91
indx variance
Calculates variance in daily returns of an index in a particular time-span.
Variance in daily returns of the index (Continued. . . )
Indicators
August 2010
278
Sr.No. Functions Usage date/s indx variance(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx excess return cnx(n) n = number of calendar days prior to the given date/s indx excess return cnx(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx excess return cospi(n) n = number of calendar days prior to the given date/s indx excess return cospi(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx excess return nifty(n) n = number of calendar days prior to the given date/s indx excess return nifty(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. indx excess return sensex(n) n = number of calendar days prior to the given date/s indx excess return sensex(dd/mm/yyyy) This Date is the start date of the desired time-span. End date is to be entered in the Query and/or Output Date boxes. Description Outcome
F UNCTIONS
92
indx excess return cnx
This function calculates the excess returns of an index over the returns of the CNX 500 index over the same time-span.
Excess returns in per cent
93
indx excess return cospi
This function calculates the excess returns of an index over the returns of the COSPI index over the same time-span.
94
indx excess return nifty
This function calculates the excess returns of an index over the returns of the NIFTY index over the same time-span.
95
indx excess return sensex
This function calculates the excess returns of an index over the returns of the SENSEX index over the same time-span.
August 2010
Indicators

Prowess Resource Tutorial

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Table of Contents

Centre for Monitoring Indian Economy

Centre for Monitoring Indian Economy

Centre for Monitoring Indian Economy

1.1 What is Prowess?

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1.2 The two parts of Prowess - Query & Reports

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1.3 Easy-to-use or power-in-use?

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1.3.1 What are the elements of power-in-use in Prowess

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1.3.2 What are the elements of ease-of-use in Prowess

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1.4 The impact of CMIE research work on Prowess

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1.5 The impact of customers on Prowess

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1.6 A database from an independent institution

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2.6.1 2.6.2 2.6.3 2.6.4

Coverage based on quarterly nancial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency distribution of companies by sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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2.1 Rules of inclusion

Not just companies

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2.2 Additions and deletions

Additions dont imply new companies

Deletions are rare

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2.3 Is there a survival bias in the Prowess database?

An automatic survival bias

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2.4 How comprehensive is the coverage of companies in Prowess?

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Centre for Monitoring Indian Economy

2.6 Coverage based on Annual Reports

Table 2.1 Count and Range of Company Sales in Prowess (Rs.crore)

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2.6.1 Distribution of companies by broad industry groups

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Table 2.3 Sales(Rs.crore) of Companies in Prowess: Distribution by Industry: 1989-90 to 2009-10

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2.6.2 Distribution of companies by ownership

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Table 2.5 Sales(Rs.crore) of Companies in Prowess: Distribution by Ownership: 1989-90 to 2009-10

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2.6.3 Distribution of companies by type of enterprise

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2.6.4 Companies with continuous time series data

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8 30 35 38 51 192 349 446 562 657

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Centre for Monitoring Indian Economy

28 2.6.4.2 Continuous time series data sets of listed companies

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7 28 31 34 43 160 303 384 474 557

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Centre for Monitoring Indian Economy

Centre for Monitoring Indian Economy