Acc Grp.

BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA

G/L Acct 10100000 10200000 10300000 11000000 11100000 11200000 11300000 11400000 11500000 11600000 11610000 12100000 12110000 12120000 12130000 12140000 12150000 12200000 12210000 12211000 12220000 12230000 13000000 13010000 13020000 13100000 13110000 13110100 13110200 13110300 13111000 13111100 13111200 13111300 13112000 13112100 13112200 13112300 13113000 13113100 13113200 13113300 13113350 13113400 13113410 13113450 13113480 13113500 13113600 13113700 13113800 13113900 13113910 13113920 13113930 13113940 13113960 13120000 13120100 13120200 13120300 13121000 13121100 13121200 13121300 13122000 13122100 13122200 13122300 13123000 13130000 13131000

ChAc 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Long Text Preference Share Capital Equity Share Capital Calls in Arrears Capital Reserve Share Premium Account Revaluation Reserve Investment Allowance Reserve General Reserve Debenture Redemption Reserve Balance in Profit & Loss Account Unappropriated Retained Earnings Prev yr Secured Loans- Debenture / bonds Secured Loans - Rupee Loans from Fin inst Secured Loans - Foreign Curr Loan fm Fin inst Secured Loans -Loan from subsidiary companies Secured Loans - Loan from others Secured Loans -Loans & Advances from Banks Unsecured Loans - Fixed deposits Unsecured Loans -Export Import Bank Unsecured Loans - Commercial paper Unsecured Loans - Short term loans from sub comp Unsecured Loans - Loans from others Acceptances Clearing contingent claims-cheque/bill payments Clearing contingent liab fm cheq/bill(vendors) Total outstandings dues of SSI undertakings Payables for Materials - Domestic GR/IR-clearing - ext procurement - Dom GR/IR:Goods not yet delivered (transfer) - Dom GR/IR: Goods not yet inv (transfer) - Dom Payables for Services - Domestic GR/IR-clearing - Services ext proc-Dom GR/IR: Services not yet del(transfer) - Dom GR/IR: Services not yet inv(for transf)-Dom Payables for Cap Exp-curr yr comp-dom GR/IR-clearing - Cap Gds/Serv external proc-Dom GR/IR:Cap Gds/Serv not del(transfer)-Dom GR/IR: Cap G/Srvc not inv(transfer) - Dom Salary, wages payable Unclaimed dividends Unpaid salaries Other salary deductions - Statutory Other salary deductions - Non Statutory Central Sales Tax Payable Local Sales Tax Payable Sales tax set off Turnover Tax payable Purchase tax payable Commissions Payable Accrued expenses Sundry Debtors: Credit balances CENVAT Payable CENVAT Suspense CENVAT clearing CENVAT reversal Withholding Tax (TDS) payable Works Contract tax Payable Payables for Materials - foreign GR/IR-clearing - external proc foreign GR/IR:Gds not del(transf) foreign GR/IR:Gds not inv (transfer) foreign Payables for Services - foreign GR/IR-clrg- Srvcs ext proc foreign GR/IR:Serv not delivered(transfer) forgn GR/IR:Srvcs not inv(transfer) foreign Payable-Cap Exp-curr comp-foreign GR/IR-Cap Gd/Srv ext proc foreign GR/IRCap Gds/Srvc nt del(transfer) forg GR/IR:Cap Gd/Srvcs nt inv(transfer) forgn Other payables - foreign Payables to Sub/Assc - Materials Payables to Sub/Assc - Services

BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA BLIA AS AS AS AS AS AS AS AS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS

13132000 13133000 13140000 13150000 13151000 13160000 13200000 13210000 13300000 13400000 13500000 14000000 14100000 14200000 14300000 14400000 14500000 14600000 14700000 14800000 14810000 14820000 14830000 14840000 14850000 14860000 14870000 14880000 14890000 20000000 20010000 20100000 20101000 20102000 20110000 20111000 20112000 20200000 20201000 20202000 20210000 20211000 20212000 20300000 20310000 20400000 20410000 20500000 20510000 20600000 20601000 20602000 20610000 20611000 20612000 20700000 20710000 20800000 20810000 20900000 20910000 20920000 21000000 21100000 21200000 21300000 21310000 21320000 21330000 21340000 21350000 21400000 21500000 22000000 22001000

110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Payables to Sub/Assc- Capital Payables to Sub/Assc- Others Down payments received Guarantees received from Customers Clearing guarantees received-Customers Security deposit from Customers Curr maturities-long term loans- Local Curr maturities-long term loans-Foreign Dividends payable Balances on Directors' current accounts Interest accrued but not due on loans Interim dividends Provision for income tax-int dividends Proposed dividends Provision for income tax-prop dividends Prov-dimunition in value-long term investm Prov-premium pbl on redempt of debntrs Provision for contingent liabilities Provision-leave encashment at retirement Freight provision (MM) Customs provision (MM) Delivery costs provision (MM) Provisions for deferred taxes Corporate income tax provision Capital gains tax provision Foreign withholding tax provision Provisions-other income/evenue tax Other tax provisions Other provisions Freehold Land Leasehold Land Factory Buildings Cost Administrative Buildings Cost Residential Buildings Cost Factory buildings - Acc dep Administrative buildings - Acc dep Residential buildings - Acc dep Plant and machinery Cost Electrical installations Cost Factory equipment Cost Plant and machinery - Acc dep Electrical installations - - Acc dep Factory equipment - Acc dep Aircrafts and aircraft equipments - Cost Aircrafts and aircraft equip- Acc dep Railway Sidings - Cost Railway Sidings -Acc dep Computers and peripherals - Cost Computers and peripherals -Acc dep Furnitures - Cost Electrical fittings - Cost Office equipment - Cost Acc dep - Furnitures Acc dep - Electrical fittings Acc dep-Office equipment Vehicles - Cost Vehicles -Acc dep Websites Wesites -Acc dep Intangible assets - Goodwill Intangible assets-Patents/Trademarks etc Amort-Intngbl asts-Patents/Trdmrk etc Development in progress of land Buildings under construction Equipments on hand/in transit Capital Advances Down payments made - tangible assets Down payments made - intangible assets Down payments made on financial assets Clearing cap DP on tang. assets Clearing of cap. DP for intang assets Clearing - Asset Acquisition Clearing - Asset Disposals Long term Inv - Eq Shr Quoted Subsidiaries Long term Inv-Eq Shrs Quoted Other comp

BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS BASS CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH

22010000 22011000 22100000 22101000 22200000 22201000 22300000 22310000 22400000 22401000 23000000 23001000 23010000 23011000 23100000 23110000 23200000 23210000 23300000 23310000 23400000 23410000 24000000 24100000 24110000 24120000 24130000 24200000 24210000 24300000 24301000 24310000 24311000 24320000 24330000 24340000 24341000 24400000 24410000 24420000 24430000 24431000 24432000 24433000 24433100 24440000 24500000 24510000 24520000 24521000 24522000 24530000 24531000 24532000 24600000 24610000 24620000 24630000 24630100 24631000 24632000 24633000 24634000 24635000 24636000 24637000 24638000 24639000 24640000 24641000 24642000 24643000 24650000 24700000 24710000

110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Long term Inv-Eq Shrs Unq Subsidiaries Long term Inv- Eq Shrs Unq Other comp Long term Inv-Pref shr Subsidiaries Long term Inv-Pref shares Oth com Long term Inv-Deb/Bonds Quoted Long term Inv-Deb/Bonds Unquoted Long term Inv-Govt securities Long term Inv-Treasury Bills Long term Inv-Mutual funds Quoted Long term Inv-Mutual funds Unquoted Surplus fund Inv-Eq Sh Quoted Subsidiaries Surplus fund Inv-Eq Sh Quoted Other Surplus fund Inv-Eq Sh Unqtd Subsidiaries Surplus fund Inv-Eq Sh Unqtd Other Surplus fund Inv-Pref sh Subsidiaries Surplus fund Inv-Pref sh Other Surplus fund Inv-Deb/Bonds Quoted Surplus fund Inv-Deb/Bonds Unquoted Surplus fund Inv-Govt securities Surplus fund Inv-Treasury Bills Surplus fund Inv-Mutual funds Quoted Surplus fund Inv-Mutual funds Unquoted Interest accrued on investments Consummable Stores Machinery Spares Packing Materials (indirect) Initial Entry stores and spares Tools Initial Entry tools (offsetting entry) Finished prod:Prod&purchased for sale Initial Entry-finished stock (offst entry) Contracts and WIP Initial Entry-Contracts&WIP (offst entry) Property dev activity-WIP/flats ready for sale Manufactured components in stock Raw Materials&bought out components Initial Entry-RM & bought out comp Secured short term loan Outstanding>6 months considered good Outstanding>months considered doubtful Other debts - Domestic Other debts - Foreign Other debts - Assoc/Subsidiary Comp Other debts - Outstanding bills Clearing-bills of exchange collection Provision for doubtful debts Cash on hand Cheques on hand/Remittance in transit Balances with scheduled banks-Curr accounts Balances with scheduled banks-FD accounts Balances with scheduled banks-Margin Accounts Balances with non scheduled banks-Current acc Balances with non scheduled banks-FD acc Balances with non scheduled banks-Margin Acc Bills Receivable Considered good Bills Receivable Considered doubtful Provisions for doubtful bills receivable Accrued interest receivable Clearing interest receivables Prepaid expenses Staff advances Travel advances Claims receivable Long term advances Current maturities of LT advances Accrued income Sales Tax recoverable Other receivables Sundry creditors - debit balances Down payments made for inventories Down payments made on current ast Security deposit (vendors) Provisions for doubtful advances Advance payment of Income Tax TDS Account advance payments

CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH CASH GL GL GL GL GL RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN RECN INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC INC TRAN TRAN TRAN TRAN

24800000 24810000 24820000 24830000 24840000 24850000 24860000 24870000 24880000 24890000 24900000 24910000 24920000 24930000 25000000 25100000 25200000 25300000 25400000 30000000 30010000 30020000 30030000 30040000 30050000 30060000 30070000 30080000 30090000 30091000 30100000 30110000 34100000 34200000 34300000 34400000 40000000 40001000 40010000 40011000 40100000 40110000 40120000 40200000 40300000 40400000 41000000 41100000 42000000 42100000 43000000 43100000 43200000 44000000 44010000 44020000 44100000 44200000 44300000 44310000 44400000 44401000 44402000 45000000 45100000 45200000 45300000 45400000 45500000 45600000 46000000 47000000 47100000 47200000 47300000

110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Customs deposit account Port trust deposit account CENVAT Input BED CENVAT Input AED CENVAT Input SED CENVAT Capital BED CENVAT Capital AED CENVAT Capital SED PLA BED PLA AED PLA SED PLA Cess PLA On Hold CENVAT On hold Deferred revenue Preliminary expenses Technical knowhow Development Expenditure Software Expenditure Business area adjustment-dom receivables Business area adjustment-foreign receivables Business area adjustment-receivables from affils Business area adjustment-recbls from assoc. Business area adjustment-foreign payables Business area adjustment-payables to affils Business area adjustment-payables to assoc. Business area adjustment - taxes Business area clearing Business area adj other sales deductions Clearing forex gain/loss Business area adjustment-domestic payables Business area adjustment-discounts received Tax payables clearing Input tax clearing Customs Clearing Logistics invoice clearings Group company sales - Base sale realization Group company sales - Excise Duty Recovered Sales-Domestic Cust sales-Base sale realization Sales-Domestic Cust sales-Ex Duty Recovered Sales - Exports - Physical export Sales - Exports - Deemed export Sales - Exports - Export Incentives Sale of by products Sale of scrap Sales Offsetting Acct Domestic Services Export Services Commission - Domestic Commission - Foreign Income from subsidiaries Income from Govt. securities Income from others Interest received-Inter company deposits Interest received - Interest from Banks Interest received - others Rent received Insurance claims received Sale of Miscellaneous items Discounts received Realized gain on Foreign Exchange Unrealized gain on Foreign Exchange Clearing gai-Exchange rate translation Profit from sale of investment Profit on sale of fixed assets Old balances written back Doubtful debts not required written back Net increase in fair value of current inv Other gains materials Other transaction gains Profit on buybacks : Shares/Bonds etc. Inter company transfer of manuf Items Transfer Price - Raw Material Transfer Price - Semi finished goods Transfer Price - Finished goods

MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT

48000000 49000000 50000000 50100000 50200000 50300000 50400000 50500000 50600000 50610000 50620000 51000000 51100000 51200000 52000000 53000000 53010000 53020000 53030000 53100000 53110000 53120000 53130000 53200000 53210000 53220000 53230000 53300000 53310000 53320000 53330000 54000000 55000000 55010000 55020000 55030000 55100000 55110000 55120000 55130000 55200000 55210000 55220000 55230000 56000000 57000000 57100000 57200000 58010000 58011000 58012000 58013000 58014000 58015000 58020000 58021000 58021100 58022000 58030000 58040000 58041000 58042000 58050000 58051000 58052000 58060000 58061000 58062000 58070000 58071000 58080000 58081000 58082000 58090000 58100000

110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Cost of Manuf Prods Capitalized/Used Cost of Production - Factory Output Raw Material Consumed Semi finished (stock change) Cost of Finished goods sold Subcontract stock change Subcontracting processing charges Valuation Offset Account Material Overheads(Not invent)-Freight In Material Overheads(Not invent) Octroi Mat O/H(Not invent) Price Diff-Inv Verification Cost of Raw Material transferred Cost of Semi finished goods transf Cost of Finished goods transferred Inter plant/location transfer of exp Purchases -Raw Material (Domestic) Purchases - Components (Domestic) Purchase-Semi finished comp(Domestic) Purchase offset direct mat(Domestic) Purchases-Ind mat Stores(Domestic) Purchase-Ind mat Spares(Domestic) Purchases-Ind mat Tools(Domestic) Purchase offset-ind mat(Domestic) Purchases -Raw Material (Imports) Purchases - Components (Imports) Purchase-Semi fin comp(Imports) Purchase offst-dir mat(Imports) Purchases-Ind mat Stores(Imports) Purchases-Ind mat Spares(Imports) Purchases-Ind mat Tools(Imp) Purchase offset-ind mat (Imports) Excise duty paid Direct Salary/wages and bonus Manuf Salary/wages and bonus Selling Salary/wages and bonus Admin Salary/wages and bonus Direct Contribution to funds Manufacturing Contribution to funds Selling Contribution to funds Administration Contribution to funds Direct Welfare expenses Manufacturing Welfare expenses Selling Welfare expenses Administration Welfare expenses Interest,Commitment & Fin charges Depreciation - manufacturing Depreciation - Selling Depreciation - Administration Stores consumed - (Auto Posting) Stores consumed (Manual Posting) Other losses material Other transaction losses Scrap Losses Quality control Losses Repairs and maintenance - Buildings Repairs&maintenance-Mach (Service) Repairs&maintenance-Mach(Spares) Repairs and maintenance - Others Rates taxes licences Power and fuel - Manufacturing Power and fuel - Selling Power and fuel - Administration Rent - Manufacturing Rent - Selling Rent - Administration Travel - Manufacturing Travel - Selling Travel - Administration Postage tel telecom - Manuf Postage tel/telecom-Selling Insurance - Manufacturing Insurance - Selling Insurance - Administration Tools consumed Stationery, printing-Manufacturing

MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT MAT PROV PROV PROV PROV NOTE NOTE NOTE NOTE NOTE

58101000 58102000 58110000 58111000 58112000 58120000 58121000 58122000 58130000 58140000 58141000 58142000 58150000 58151000 58152000 58153000 58154000 58155000 58156000 58160000 58161000 58162000 58163000 58164000 58165000 58166000 58170000 58180000 58190000 58200000 58210000 58220000 58230000 58240000 58241000 58242000 59000000 60000000 61000000 62000000 70000000 70000100 70000200 70000300 70000400

110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110 110

Stationery, printing-Selling Stationery, printing-Administration Legal and prof exp-manuf Legal and prof exp-Selling Legal and prof exp-Adm Hire and service-Manuf Hire and service charges-Sel Hire and service charges-Admn R&D expenses Advertisement-Prod/Srv(Selling) Advertisement-Corporate(Adm) Advertisement-Statutory(Adm) Freight Outwards Commissions on sales Packing expenses Exhibitions & promotional expenses Warranties After Sales services Other Sales deductions Misc expenses - Unplanned del cost Amortisation of expenses Directors' Fees Donations and Contributions Other taxes Other expenses Accrual / Deferral for Material Ledger Old balances written back Loss from sale of investment Loss on sale of fixed assets Net decrease in value-curr investments Bad debts Doubtful Advances Provided for Doubtful Debts Provided for Realized Loss on ForEx Unrealized Loss on ForEx Loss on translation Provisions for contingencies Provisions for taxation Proposed dividends Income tax on proposed dividends Post Dated Checks Down Payment requests (fm Vendors) Payment requests (fm vendors) Down Payment requests (to Cust) Payment requests (to Cust)