Total of the funds raised by the entity. Sources of Funds Shareholder's Funds Excess of the book value of assets of an entity over its liabilities. This is also referred to as net worth or net assets. Minority Interests, Net The interest in net assets and liabilities of the subsidiary not controlled directly or indirectly by the parent. Net Deferred Tax Liability Excess of deferred tax liability over the deferred tax asset arising from temporary differences between the accounting profits and tax profits. Loan Funds Borrowings of secured or unsecured nature, carrying a fixed charge called as interest. Such borrowings are normally for a period exceeding one year. Other Sources of Funds Any other funds raised by the entity, not defined elsewhere. Application of Funds Total of the assets owned by the entity net of current liabilities. Other Operating Expenditure Goodwill on Consolidation Goodwill arising out of consolidation of the group accounts. It is excess of entity's value of investments over its cost. Goodwill on Consolidation of Subsidiaries Goodwill arising out of consolidation of the accounts of subsidiaries. Goodwill on Investments in Associates Goodwill arising out of consolidation of the accounts of associates. Goodwill on Investments in Joint Ventures Goodwill arising out of consolidation of the accounts of Joint Ventures. Fixed Assets The aggregate value of assets held with the intention of being used for the purpose of producing goods or providing services and are not held for sale in the normal course of business. Expenditure Pending Allocation, Net General expenditure of capital nature on Fixed Assets, not yet allocated to the concerned assets. Share of Fixed Assets of Joint Ventures, Net Share of entity in the value of fixed assets of its joint ventures. Net Deferred Tax Asset Excess of deferred tax asset over the deferred tax liability arising from temporary differences between the accounting profits and tax profits. Finance Lease Receivables, Long-Term Lease rent receivable on assets given under finance lease for a period exceeding one year. Net Current Assets Excess of current assets over current liabilities. This is also referred to as working capital. Miscellaneous Expenditure Not Written off The expenditure incurred by an entity, benefits of which will accrue for more than one year. Such expenditure is written off in subsequent year(s). Preliminary Expenditure Not Written off Also known as start up or pre-opening expenses. These are the expenses relating to the formation of an entity or its department or branches and includes legal, accounting and other related expenses. Discount on Issue of Shares and Debentures Not Written off The expenditure incurred by the entity on issuing securities at a price lower than the face value of securities i.e. issuing them at discount, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Discount on Issue of Shares Not Written off The expenditure incurred by the entity on issue of shares at a price lower than its face value i.e. issuing them at discount, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Discount on Issue of Debentures Not Written off The expenditure incurred by the entity on issue of debentures, bonds and other debt securities at a price lower than its face value i.e. issuing them at discount, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Shares and Debentures Issue Expenses Not Written off The expenditure incurred by the entity at the time of issuing securities, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Shares Issue Expenses Not Written off The expenditure incurred by the entity at the time of issuing shares, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Debentures Issue Expenses Not Written off The expenditure incurred by the entity at the time of issuing debentures. Such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Financing Charges Not Written off The expenditure incurred towards raising of finance, other than shares and debentures. Such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Deferred Revenue Expenditure Not Written off It is revenue expenditure, the benefit of which would be derived for more than one accounting year. Development Expenditure Not Written off The expenditure incurred by the entity on development of tangible or intangible assets, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Technical Know-how Fees Not Written off The expenditure incurred by the entity on developing technical knowhow, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Voluntary Retirement Scheme Not Written off The expenditure incurred by the entity for employees voluntary retirement scheme, such expenditure is to be written off over a period of time, since the benefits from it accrue for more than one year. Other Miscellaneous Expenditure Not Written off Any other miscellaneous expenditure not defined elsewhere and is to be written off over a period of time. Profit and Loss Debit Balance Profit and Loss Debit Balance, Beginning Balance Profit and Loss Debit Balance, Ending Balance Accumulated debit balance of profit and loss of the entity which remain unadjusted till the reported date. Other Application of Assets Any other application of the funds in assets not defined elsewhere. Total Liabilities Total funds raised by the entity from its shareholders as well as from outsiders. Other Liabilities Other liabilities of entity, not defined elsewhere. Total Assets Total amount of assets held by the entity. Other Assets Other assets of entity, not defined elsewhere. Share Capital Aggregate amount of funds raised by issuing shares in return for cash or other considerations. The issue can be either of equity shares or preference shares. Paid up Share Capital It is that part of the subscribed share capital of the entity for which consideration in cash or otherwise has been received and includes bonus shares. Paid up Equity Share Capital It is that part of the called up equity share capital, which has been actually paid up by the shareholders. Called up Equity Share Capital It is that part of subscribed equity share capital of the company which is called upon or demanded from its shareholders. Calls in Arrears It is that part of called up capital of the company which is not paid by the shareholders. Calls Unpaid by Directors It is that part of called up capital which is not paid by the directors of the entity. Calls Unpaid by Others It is that part of called up capital which is not paid by other shareholders. Forfeited Shares It represents those shares of the equity shareholders, which are cancelled on account of failure to pay call amount or any other reason. Forfeited Shares Reissued It is the reissued share capital which was forfeited earlier as a result of nonpayment of calls or for other reasons. Paid up Preference Share Capital It is that part of the called up preference share capital, which has been actually paid up by the shareholders. Cumulative Preference Share Capital Those preference shares on which dividend if not paid, gets accumulated and becomes repayable in subsequent years. Noncumulative Preference Share Capital Those preference shares on which dividend if not paid for the period gets lapsed, and is not payable in subsequent period. Convertible Preference Share Capital Those preference shares, which are convertible into equity shares at the option of the shareholder. Nonconvertible Preference Share Capital Those preference shares, which are not convertible into equity shares at the option of the shareholder. Other Preference Share Capital Preference shares of any other category not defined elsewhere. Share Capital Amount Pending Allocation Application money received on shares, which are not yet allotted. Equity Share Capital Pending Allocation Application money received on equity shares, which are not yet allotted. Preference Share Capital Pending Allocation Application money received on preference shares, which are not yet allotted. Securities Premium Pending Allocation Amount of premium collected on shares, which are not yet allotted. Equity Share Warrants An instrument entitling the holder to buy equity shares of the entity on a future date, at a price specified at the time of issuance. Reserves and Surplus Reserves and Surplus, Beginning Balance Reserves and Surplus, Ending Balance Undistributed profits kept for general or specific purpose, including amounts received from sale of capital assets, profit on reissue of forfeited shares, upward revaluation of assets, premium received on issue of securities, redemption reserves and others. Capital Reserve on Consolidation Capital Reserve on Consolidation, Beginning Balance Capital Reserve on Consolidation, Ending Balance Capital reserve on consolidation arising as a result of consolidation with subsidiaries on account of excess of assets taken over the liabilities. Capital Reserve Capital Reserve, Beginning Balance Capital Reserve, Ending Balance Reserves created by accumulated capital surplus such as, profits on reissue of forfeited shares, grants received from government, donations received etc. Capital Reserves are not available for distribution of dividend. Employee Stock Option Reserve Employee Stock Option Reserve, Beginning Balance Employee Stock Option Reserve, Ending Balance Reserves created to grant the employees to issue stock option to buy shares the company, which carry the right, but not the obligation, to buy a certain amount of shares in the company at a predetermined price. Such options are not traded on exchanges unlike ordinary options. Subsidy and Incentive Reserve Subsidy and Incentive Reserve, Beginning Balance Subsidy and Incentive Reserve, Ending Balance It is a benefit given by the government to any entity usually in the form of a cash payment, tax reduction or other similar benefits and is not available for free distribution. Restructuring Reserve Restructuring Reserve, Beginning Balance Restructuring Reserve, Ending Balance It is a reserve created for meeting the expenses occurring due to change in the scope of business undertaken or the manner in which business is conducted or changes in the capital structure of the company. Amalgamation Reserve Amalgamation Reserve, Beginning Balance Amalgamation Reserve, Ending Balance A Reserve created in the books of acquiring company to accommodate the impact of amalgamation on the balance sheet. Bond Redemption Reserve Bond Redemption Reserve, Beginning Balance Bond Redemption Reserve, Ending Balance It is a reserve created for the purpose of redemption of Bonds and other debt securities and is not available for free distribution. However it excludes debentures from its scope. Capital Redemption Reserve Capital Redemption Reserve, Beginning Balance Capital Redemption Reserve, Ending Balance It is a reserve created for the purpose of redemption of shares and is not available for free distribution. Debenture Redemption Reserve Debenture Redemption Reserve, Beginning Balance Debenture Redemption Reserve, Ending Balance It is a reserve created out of the entity's profit, for the purpose of redeeming its Debentures and is not available for free distribution. Sinking Fund Reserve Sinking Fund Reserve, Beginning Balance Sinking Fund Reserve, Ending Balance Reserve created by periodically setting aside certain sums in a custodial account (as cash or investment in marketable securities) for future replacement of an asset or repayment of a liability. Securities Premium Securities Premium, Beginning Balance Securities Premium, Ending Balance It is the excess of issue price of capital securities over their face value. Revaluation Reserve Revaluation Reserve, Beginning Balance Revaluation Reserve, Ending Balance It is the result of upward revaluation of the entity's assets and is not available for free distribution. Foreign Exchange Earnings Reserve Foreign Exchange Earnings Reserve, Beginning Balance Foreign Exchange Earnings Reserve, Ending Balance It is the result from difference arising on income receivable in foreign exchange due to exchange rate fluctuations and is not available for free distribution. Foreign Currency Translation Reserve Foreign Currency Translation Reserve, Beginning Balance Foreign Currency Translation Reserve, Ending Balance It is a reserve created as a result of consolidating the foreign entities with holding entity and is not available for free distribution. Contingency Reserve Contingency Reserve, Beginning Balance Contingency Reserve, Ending Balance Contingency reserve is created to cover unexpected losses. Special Reserve Special Reserve, Beginning Balance Special Reserve, Ending Balance Reserve earmarked for specific purpose, either because of legal requirements or some other special purpose. Hedging Reserve Hedging Reserve, Beginning Balance Hedging Reserve, Ending Balance It is a reserve created with a view to cover up the risks associated with price fluctuations in derivative instruments or foreign exchanges. General Reserve General Reserve, Beginning Balance General Reserve, Ending Balance It is a reserve created by transferring certain amount of undistributed profit for funding general requirements of business like expansion, acquisition, paying dividends, discharging of liabilities etc. Profit (Loss) Account Profit (Loss) Account, Beginning Balance Profit (Loss) Account, Ending Balance It is a residual portion of accumulated profits which is freely available for utilisation and distribution as dividends to the equity shareholders. Other Reserves Other Reserves, Beginning Balance Other Reserves, Ending Balance Other reserves created by the company and not defined elsewhere. Share in Reserves of Joint Ventures Share of entity in the reserves of its joint ventures. Authorised Share Capital The maximum amount of capital that can be raised by the entity as mentioned in Memorandum of Articles. However, it can be changed if certain legal procedure is followed. Authorised Equity Share Capital The maximum amount of capital that can be raised through issuing equity shares. Authorised Preference Share Capital The maximum amount of capital that can be raised through issuing preference shares. Issued and Subscribed Share Capital The share capital which is issued to as well as subscribed by the shareholders. Issued Share Capital That part of authorised capital, which is being offered to the public for subscription by the entity. It consists of equity share capital and preference share capital. Equity Share Capital Issued That part of authorised equity share capital, which is being offered to the public for subscription by the entity. Preference Share Capital Issued That part of authorised preference share capital, which is being offered to the public for subscription by the entity. Subscribed Share Capital That part of issued capital of the entity, which has been subscribed by the public and/or allotted to the directors of the company. Equity Share Capital Subscribed That part of issued equity capital of the entity, which has been subscribed by the public and/or allotted to the directors of the company. Preference Share Capital Subscribed That part of issued preference capital of the entity, which has been subscribed by the public and/or allotted to the directors of the company. Changes in Reserves and Surplus Changes to reserves and surplus occurring during the year. Changes in Capital Reserve on Consolidation Changes to capital reserve arising out of consolidation of the related parties. Additions to Capital Reserve on Consolidation Addition to capital reserve on consolidation of subsidiaries, or other related parties. Deductions from Capital Reserve on Consolidation Deductions from capital reserve as a result of consolidation of subsidiaries, or other related parties. Changes in Capital Reserve Changes to capital reserve occurring during the year. Additions to Capital Reserve Additions to capital reserves occurring during the year. Deductions from Capital Reserve Deductions from capital reserve balance as per statutory requirements. Changes in Employee Stock Option Reserve Changes to employee stock options occurring during the year. Additions to Employee Stock Option Reserve Addition to employees stock option reserves during the year. Deductions from Employee Stock Option Reserve Deduction from employees stock option reserves during the year. Changes in Subsidy and Incentive Reserve Changes to subsidies and incentive reserves occurring during the year. Additions to Subsidy and Incentive Reserve Additions as a result of receipt of incentives and subsidies. Deductions from Subsidy and Incentive Reserve Deductions from subsidy and Incentive Reserve due to the repayment or any other reasons. Changes in Restructuring Reserve Changes to restructuring reserves occurring during the year. Additions to Restructuring Reserve Additions made to Restructuring Reserve during the year. Deductions from Restructuring Reserve Deductions made from Restructuring Reserve during the year. Changes in Amalgamation Reserve Changes to amalgamation reserve occurring during the year. Additions to Amalgamation Reserve Additions to amalgamation reserve, as a result of amalgamation. Deductions from Amalgamation Reserve Deductions from amalgamation reserves during the period. Changes in Bond Redemption Reserve Changes to bond redemption reserve during the year. Additions to Bond Redemption Reserve Additions to Bond Redemption Reserve from profit to redeem bonds. Deductions from Bond Redemption Reserve Deductions from Bond Redemption Reserve resulting from redemption of bonds. Changes in Capital Redemption Reserve Changes to capital redemption reserve occurring during the year. Additions to Capital Redemption Reserve Additions to Capital Redemption Reserve on redemption of shares or for whatever reason. Deductions from Capital Redemption Reserve Deductions from Capital Redemption Reserve during the year. Changes in Debenture Redemption Reserve Changes to debenture redemption reserve occurring during the year. Additions to Debenture Redemption Reserve Additions to Debenture Redemption Reserve from profit to redeem debentures. Deductions from Debenture Redemption Reserve Deductions from Debenture Redemption Reserve resulting from redemption of debentures. Changes in Sinking Fund Changes to sinking fund reserve occurring during the year. Additions to Sinking Fund Additions to sinking fund during the year. Deductions from Sinking Fund Deductions from sinking fund during the year. Changes in Securities Premium Changes to securities premium occurring during the year. Additions to Securities Premium Additions to securities premium account during the period. Securities Premium Adjusted for Bonus Shares Deductions from securities premium account during the period for Adjusted Bonus Shares. Securities Premium Adjusted for Writing off Preliminary Expenses Deductions from securities premium account during the period for Preliminary Expenses. Securities Premium Adjusted for Writing off Discount and Expenses on Issue of Shares or Debentures Deductions from securities premium account during the period for Writing off Discount Expenses on Issue of Shares and Debentures. Securities Premium Adjusted for Premium Payable on Redemption of Preference Shares or Debentures Deductions from securities premium account during the period for Premium Paid for Redemption of Preference Shares and Debentures. Other Deductions from Securities Premium Other deductions made out from securities premium account not defined elsewhere. Changes in Revaluation Reserve Changes to revaluation reserve occurring during the year. Additions to Revaluation Reserve Additions to Revaluation Reserve from upward valuation of assets. Deductions from Revaluation Reserve Deductions resulting from the downward valuation of the assets or utilisation of revaluation reserve in accordance with statutory requirements. Changes in Foreign Exchange Earnings Reserve Changes to foreign exchange earnings reserve occurring during the year. Additions to Foreign Exchange Earnings Reserve Additions due to the appreciation in value of foreign currency, resulting into gain, or for other reasons. Deductions from Foreign Exchange Earnings Reserve Deductions due the depreciation in value of foreign currency, resulting into loss, or for other reasons. Changes in Foreign Currency Translation Reserve Changes to foreign currency translation reserve occurring during the year. Additions to Foreign Currency Translation Reserve Additions due to the appreciation of foreign currency, resulting into gain, or for other reasons on consolidating the foreign entities with holding company. Deductions from Foreign Currency Translation Reserve Deductions due the depreciation of foreign currency, resulting into loss, or for other reasons on consolidating the foreign entities with holding company. Changes in Contingency Reserve Changes to contingency reserve occurring during the year. Additions to Contingency Reserve Additions due to the transfer of certain profit to contingency reserve, for future contingencies. Deductions from Contingency Reserve Deductions due to the utilisation of contingency reserves for absorbing contingent losses. Changes in Special Reserve Changes special reserve occurring during the year. Additions to Special Reserve Additions due to the transfer of certain profit to special reserve, for specific purpose. Deductions from Special Reserve Deductions due to the utilisation of special reserve, for specific purpose. Changes in Hedging Reserve Changes to hedge reserve occurring during the year. Additions to Hedging Reserve Additions to Hedging Reserve from transfer of profits to cover future fluctuation risk. Deductions from Hedging Reserve Deductions due to the utilisation of hedge reserve, for writing off losses or other reasons. Changes in General Reserve Changes to general reserve occurring during the year. Additions to General Reserve Additions due to the transfer of certain profit to general reserve. Deductions from General Reserve Deductions from general reserve during the period. Changes in Profit (Loss) Account Changes to profit and loss account during the year. Additions to Profit (Loss) Account Additions due to the transfer of certain profit to profit and loss account, such transfer can be out of current period or previous periods revenues. Deductions from Profit (Loss) Account Deductions from the profit and loss account during the period. Changes in Other Reserves Changes during the year to other reserves not defined elsewhere. Additions to Other Reserves Additions made to other reserves not defined elsewhere. Deductions from Other Reserves Deductions from other reserves not defined elsewhere; during the period. Secured Debt Borrowings backed by or secured by collateral. Debentures, Secured Debenture is a written acknowledgement of a debt, under a company's common seal, which requires asset to be given as security. They carry a fixed charge known as interest. They are issued for a period exceeding one year. It includes interest accrued on debentures. Fully Convertible Debentures, Secured The debentures which are fully convertible into shares at a specified date requiring asset to be given as security. Partly Convertible Debentures, Secured The debentures which are partly convertible into shares at a specified date, requiring an asset to be given as security. The remaining part of debentures is redeemed as per the terms of issue. Nonconvertible Debentures, Secured The debentures which are not convertible into shares, but however are redeemed, requiring an asset to be given as security. Debts, Bonds and Other Instruments, Secured Debts, Bonds and other instruments excluding debentures carrying a fixed charge called as interest issued for a period exceeding one year. These borrowings require an asset to be given as security. Rupee Term Loans, Secured Borrowings in Indian currency for a period exceeding one year, requiring assets to be given as security. Rupee Term Loans from Banks, Secured Term loans borrowed in Indian currency from banks, for a period exceeding one year and requiring an asset to be given as security. Rupee Term Loans from Financial Institutions, Secured Term loans borrowed in Indian currency from financial institutions, for a period exceeding one year and requiring an asset to be given as security. Rupee Term Loans from Others, Secured Term loans borrowed in Indian currency from others not defined elsewhere, for a period exceeding one year and requiring an asset to be given as security. Foreign Currency Loans, Secured Loans borrowed by entities in foreign currency, for a period exceeding one year and requiring assets to be given as security. Foreign Currency Loans from Banks, Secured Foreign currency loans, from banks for a period exceeding one year and requiring an asset to be given as security. Foreign Currency Loans from Financial Institutions, Secured Foreign currency loans, from financial institutions for a period exceeding one year and requiring an asset to be given as security. Foreign Currency Loans from Others, Secured Foreign currency loans, from others not defined elsewhere for a period exceeding one year and requiring an asset to be given as security. Other External Commercial Borrowings, Secured Other external commercial borrowings not defined elsewhere, for a period exceeding one year and requiring an asset to be given as security. Working Capital Loans, Secured Borrowings for carrying out normal day to day operations, requiring an asset to be given as security. Working Capital Loans from Banks, Secured Working capital borrowings from banks, requiring an asset to be given as security. Working Capital Loans from Financial Institutions, Secured Working capital borrowings from financial institutions, requiring an asset to be given as security. Working Capital Loans from Others, Secured Working capital borrowings from others not defined elsewhere, requiring an asset to be given as security. Loans from Subsidiaries, Secured Borrowings from subsidiaries normally for a period exceeding one year, requiring assets to be given as security. Loans from Directors, Secured Borrowings from Directors of the entity normally for a period exceeding one year, requiring assets to be given as security. Loans from Managers, Secured Borrowings from Managers of the entity normally for a period exceeding one year, requiring assets to be given as security. Loans taken for Fixed Assets, Secured Borrowings for purchasing of fixed assets, they are normally for a period exceeding one year, and such borrowings require assets to be given as security. Loans taken on Vehicles, Secured Borrowings for purchasing of vehicles, they are normally for a period exceeding one year, requiring assets to be given as security. Loans taken on Other Fixed Assets, Secured Borrowings for purchasing other fixed assets not defined elsewhere, they are normally for a period exceeding one year, requiring assets to be given as security. Deposits, Secured Deposits collected by the entity, requiring assets to be given as security. Deposits from Related Parties, Secured Deposits collected by the entity from related parties, requiring asset to be given as security. Hire Purchase Installment Payable, Secured It is an obligation of unpaid installments, payable for obtaining the use of an asset, before the total value of asset is paid. A hire purchase contract involves an initial payment, followed by a series of hire charges known as installments, at the end of which ownership of asset passes to the user; such contract requires an asset to be given as security. Deferred Sales Tax Loan, Secured It is a loan granted by statutory authority in form of postponement in payment of sales tax liability for a specified period, it requires assets to be given as security. Normally conditions are to be fulfilled for continuing such postponement, in case of infringement of conditions, the liability becomes payable before specified period. Other Debt, Secured Other borrowings not defined elsewhere, requiring asset to be given as security. Interest Accrued and Due on Secured Loans Interest expense on secured borrowings which has accrued for the period and also due, but yet to be paid. Interest Accrued and Due on Other Debt, Secured Interest expense on other secured debts not defined elsewhere, which has accrued for the period and also due, but yet to be paid. Interest Accrued and Due on Debentures, Secured Interest expense which has accrued for the period and also due, but yet to be paid on secured debentures. Share of Secured Loans in Joint Ventures Share of entity in the secured loans of its joint ventures. Unsecured Debt Borrowings of the entity not backed by any security; the duration of such borrowings is for a period exceeding one year. Debentures, Unsecured The debenture issued by the entity not backed by any security. Debentures carry a fixed charge known as interest. They are issued for a period exceeding one year. Fully Convertible Debentures, Unsecured Convertible debentures issued by the entity, not backed by any security, which are fully convertible into shares at the time of maturity. Partly Convertible Debentures, Unsecured Convertible debentures issued by the entity, not backed by any security, they are partly convertible into shares at the time of maturity i.e. some debentures are convertible into shares. Nonconvertible Debentures, Unsecured Non convertible debentures issued by the entity, not backed by any security, they are not convertible into shares at the time of maturity. Debts, Bonds and Other Instruments, Unsecured Bonds and other debt instruments issued by the entity, not backed by any security, carrying a fixed charge known as interest. Bonds and other debt instruments are normally issued for a period exceeding one year. Rupee Term Loans, Unsecured Borrowings of the entity in Indian currency, not backed by any security. They are for a period exceeding one year. Rupee Term Loans from Banks, Unsecured Borrowings of the entity in Indian currency from banks, not backed by any security. They are for a period exceeding one year. Rupee Term Loans from Financial Institutions, Unsecured Borrowings of the entity in Indian currency from financial institutions, not backed by any security. They are for a period exceeding one year. Rupee Term Loans from Others, Unsecured Borrowings of the entity in Indian currency from others, not backed by any security. They are for a period exceeding one year. Foreign Currency Loans, Unsecured Borrowings of the entity in foreign currency, not backed by any security. Foreign Currency Loans from Banks, Unsecured Borrowings of the entity in foreign currency from banks, not backed by any security. Foreign Currency Loans from Financial Institutions, Unsecured Borrowings of the entity in foreign currency from financial institutions, not backed by any security. Foreign Currency Loans from Others, Unsecured Borrowings of the entity in foreign currency from others, not backed by any security. Other External Commercial Borrowings, Unsecured Other commercial borrowings raised by the entity in foreign currency, not defined elsewhere which is not backed by any security, for a period exceeding one year. Working Capital Loans, Unsecured Borrowings for carrying out normal day to day operations by the entity, not backed by any security. Working Capital Loans from Banks, Unsecured Working capital borrowings not backed by any security from banks. Working Capital Loans from Financial Institutions, Unsecured Working capital borrowings not backed by any security from financial institutions. Working Capital Loans from Others, Unsecured Working capital borrowings not backed by any security from others. Loans from Subsidiaries, Unsecured Borrowings from subsidiaries not backed by any security normally for a period exceeding one year. Loans from Directors, Unsecured Borrowings from Directors not backed by any security normally for a period exceeding one year. Loans from Managers, Unsecured Borrowings from Manager not backed by any security normally for a period exceeding one year Loans taken for Fixed Assets, Unsecured Borrowings for purchasing fixed assets not backed by any security, they are normally for a period exceeding one year. Loans taken on Vehicles, Unsecured Borrowings for purchasing vehicles not backed by any security, they are normally for a period exceeding one year. Loans taken on Other Fixed Assets, Unsecured Borrowings for purchasing other fixed assets not backed by any security, they are normally for a period exceeding one year. Public Deposits, Unsecured It represents a borrowing of an entity, raised from public by way of deposits, not backed by any security. Fixed Deposits, Unsecured It represents a borrowing of an entity, raised from public or other entities by way of fixed deposits and not backed by any security. Such borrowings are normally for a fixed period of time. Deposits from Related Parties, Unsecured Deposits raised from Related Parties for a period exceeding one year and not backed by any security. Hire Purchase Installment Payable, Unsecured Installments payable under the hire purchase system not backed by any security. A Hire purchase contract involves an initial payment, followed by a series of hire charges known as installments, at the end of which ownership of asset passes to the user. Deferred Sales Tax Loan, Unsecured It is an unsecured loan granted by statutory authority in form of postponement in payment of sales tax liability not backed by any security. Normally conditions are to be fulfilled for continuing such postponement, in case of infringement of conditions, the liability becomes payable. Other Debt, Unsecured Other unsecured external borrowings not backed by any security and not defined elsewhere, which are normally for a period exceeding one year. Interest Accrued and Due on Unsecured Loans Interest expense, which has accrued for the period and also due, but is yet to be paid on unsecured borrowings. Interest Accrued and Due on Other Debt, Unsecured Interest expense on other unsecured debts not defined elsewhere, which has accrued for the period and also due, but is yet to be paid. Share of Unsecured Loans in Joint Ventures Share of entity in the unsecured loans of its joint venture. Finance Lease Obligation, Long-Term An obligation on assets acquired on finance lease for a specific period in exchange of periodic payments. Such obligation is for a period exceeding one year. Net Block The total value of all tangible as well as intangible assets, after providing for depreciation, amortisation and impairment. Tangible Assets, Net Value of physical assets held by an entity, used for commercial purpose, which includes property, plant, equipment and vehicles, after providing for depreciation and impairment. Land and Land Improvements, Net Value of land and any alteration in the quality of land in order to improve its potential use, after providing impairment. Land, Net Value of a part of the earth's surface including everything annexed to it. Lease Hold Land, Net Value of land held by an entity as a lessee under a lease agreement for a fixed term, after which it is to be returned to the lessor. Free Hold Land, Net Value of land owned by the entity which is free from any encumbrances, after providing impairment. Land Improvements, Net Value of an alteration in the quality of land owned by the entity, improving its potential use. Building and Building Improvements, Net Value of structures having roofs and walls and including value of alteration, after providing for depreciation and impairment, which ultimately improves life of buildings. Building, Net Value of structures having roofs and walls, after providing for depreciation and impairment. Buildings can be residential, factory or for commercial purpose. Residential Building, Net Value of structures, which are used for residential purpose, after providing for depreciation and impairment. Office Building, Net Value of structures, which are used for office purpose, after providing for depreciation and impairment. Factory Building, Net Value of structures, which are used for commercial purpose, after providing for depreciation and impairment. For instance building used for manufacturing or providing services. Other Building, Net Value of structures, which are used for purposes other than specifically specified, after providing for depreciation and impairment. For instance building used as club or canteen etc. Building Improvements, Net Value of alteration in the quality of structures, which enhances its life, after providing for depreciation and impairment. Plant and Machinery, Net Value of machineries used in the actual production of goods or providing services, after providing for depreciation and impairment. Equipments, Net Value of moveable objects which are instrumental for carrying out production or providing service, after providing for depreciation and impairment. Office Equipments, Net Value of equipments used in the office premises, after providing for depreciation and impairment. Factory Equipments, Net Value of equipments used in the factory, not actually taking part in the production process, after providing for depreciation and impairment. Computer Equipments, Net Value of computers used by the entity for commercial purpose, after providing for depreciation and impairment. Other Equipments, Net Value of other moveable equipments not defined elsewhere, after providing for depreciation and impairment. Furniture and Fixtures, Net Value of furniture used like tables, chairs etc. and fixtures like electronic fittings etc. after providing for depreciation and impairment. Vehicles, Net Value of conveyance that transports people or objects, after providing for depreciation and impairment. For instance motorcars, trucks, vessels, aircrafts etc. Ships and Vessels, Net Value of conveyance that transports people or objects through use of waterway, after providing for depreciation and impairment. For instance ships, vessels, yachts and others. Aircrafts and Helicopters, Net Value of conveyance that transports people or objects through use of airway, after providing for depreciation and impairment. For instance aircrafts, helicopters etc. Motor Vehicles, Net Value of conveyance that transports people or objects through use of land route, after providing for depreciation and impairment. For instance motor cars, buses, trucks etc. Leasehold Properties, Net Value of a property given on operating lease by which the owner gives another the right to occupy or use it for a predefined period of time after providing for depreciation and impairment. It excludes leasehold land Leasehold Improvements, Net Value of total expenses that the acquirer of leased asset incurs for improvement in condition of leased asset, which would be written off over life of the leased asset after providing impairment. Leasehold Building, Net Value of building given on operating lease by an entity after providing for depreciation and impairment. Leasehold Plant and Machinery, Net Value of plant and machinery given on operating lease by the entity, after providing for depreciation and impairment. Leasehold Equipments, Net Value of equipment given on operating lease by the entity, after providing for depreciation and impairment. Leasehold Vehicles, Net Value of a vehicle given on operating lease by the entity, after providing for depreciation and impairment. Leasehold Other Assets, Net Value of other assets given on operating lease, not defined elsewhere by the entity, after providing for depreciation and impairment. Livestock, Net Value of farm animals like cattle, mules, horses etc owned by an entity. Bridges, Roads, Ports and Culverts, Net Value of manmade structures owned by an entity, for spanning and provides passage over a gap or barrier created by a river or roadway like bridges or flyovers. To provide passage to vehicles, people and animals like roads. To provide offshore facilities for loading and unloading ships and vessels like ports. And finally a sewer or drains crossing under a road, like culverts after providing for depreciation and impairment. Railway Sidings, Net Value of a short piece of track lying parallel to the main railway line, enabling trains and trucks to pass. Sidings can also be used to park trains which are not in use after providing for depreciation and impairment. Books and Periodicals, Net Value of a sizable collection of books, magazines, newsletters, research reports, field notes, textual and musical transcriptions including recordings owned by an entity after providing for depreciation and impairment. Plantations, Net Value of a large farms owned by an entity, which employs many people to grow one or more crops for commercial sale or export after providing for depreciation and impairment. Mines and Quarries, Net Value of an area that are dug to remove valuable minerals from under the ground called as mines, whereas an area that are dug for extracting building materials like dimension stones called as quarries, after providing for depreciation and impairment. Other Fixed Assets, Net Value of Other Fixed assets not defined elsewhere, held by an entity, which is used for commercial purpose, after providing for depreciation and impairment. Intangible Assets, Net Value of assets which lack physical substance, excluding financial assets like shares, warrants etc. it includes intellectual property or rights owned by an entity. For instance patents, trademarks, licenses etc., after providing for amortisation and impairment. Acquired Goodwill, Net Value of goodwill on acquisition, it means excess of price paid for over the book value of the acquired company, after providing amortisation and impairment. Know-how, Net Value of intellectual property, owned by an entity in the form of industrial information or techniques which assists in the manufacture or processing of goods or materials, or the working of a source of mineral deposits, or the carrying out of any agricultural, forestry or fishing operations after providing for amortisation and impairment. Computer Software, Net Value of computer program or piece of software designed to perform a specific task, it covers both purchased software and software developed in-house, owned by an entity after providing for amortisation and impairment. Patents, Trademarks and Design, Net Value of patent, an exclusive right granted by the government to an inventor for exclusivity to their invention, Trademark is an image used by companies to distinguish their products from others, finally, designs are in the form of sketches, outline or plans of products, structures etc., owned by an entity after providing for amortisation and impairment. Commercial and Contractual Rights, Net Value of an agreement between two or more parties entered into by an entity, whereby each party promises to do, or not to do something and each has a equal and opposite rights to demand performance of what has been promised, after providing for amortisation and impairment. Licenses, Net Value of a permission accorded by a competent authority, granting the right to perform some act or acts, which, without such authorization would be contrary to law, after providing for amortisation and impairment. Development Cost, Net Value of cost incurred by an entity for implementation of the decision to produce a new or improved product or employ a new or improved method, including those costs incurred up to the commencement of formal production of that product or implementation of new improved method. Such costs are capitalised, after providing for amortisation and impairment. Other Intangible Assets, Net Value of other intangible assets not defined elsewhere after providing for amortisation and impairment. Assets on Financial Lease, Net Value of an asset which is acquired on finance lease, in which normally the lessor transfers all the risk and rewards to the lessee after providing for depreciation, amortisation and impairment Gross Block The summation of the costs of all the tangible and intangible assets before providing for depreciation, amortisation and impairment. Tangible Assets, Gross Gross value of all tangible assets. Land and Land Improvements, Gross Gross value of Land and Land Improvements. Land, Gross Gross value of Land. Lease Hold Land, Gross Gross value of Lease Hold Land. Free Hold Land, Gross Gross value of Free Hold Land. Land Improvements, Gross Gross value of Land Improvements. Building and Building Improvements, Gross Gross value of Building and Building Improvements. Building, Gross Gross value of Building. Residential Building, Gross Gross value of Residential Building. Office Building, Gross Gross value of Office Building. Factory Building, Gross Gross value of Factory Building. Other Building, Gross Gross value of Other Building not defined elsewhere. Building Improvements, Gross Gross value of Building Improvements. Plant and Machinery, Gross Gross value of Plant and Machinery. Equipments, Gross Gross value of Equipment. Office Equipments, Gross Gross value of Office Equipment. Factory Equipments, Gross Gross value of Factory Equipment. Computer Equipments, Gross Gross value of Computer Equipment. Other Equipments, Gross Gross value of Other Equipment not defined elsewhere. Furniture and Fixtures, Gross Gross value of Furniture and Fixtures. Vehicles, Gross Gross value of Vehicles. Ships and Vessels, Gross Gross value of Ships and Vessels. Aircrafts and Helicopters, Gross Gross value of Aircrafts and Helicopters. Motor Vehicles, Gross Gross value of Motor Vehicles. Leasehold Properties, Gross Gross value of Leasehold Properties. Leasehold Improvements, Gross Gross value of Leasehold Improvements. Leasehold Building, Gross Gross value of Leasehold Buildings. Leasehold Plant and Machinery, Gross Gross value of Leasehold Plant and Machinery. Leasehold Equipments, Gross Gross value of Leasehold Equipment. Leasehold Vehicles, Gross Gross value of Leasehold Vehicles. Leasehold Other Assets, Gross Gross value of Leasehold Other assets not defined elsewhere. Livestock, Gross Gross value of Livestock. Bridges, Roads, Ports and Culverts, Gross Gross value of Bridges, Roads, Ports and Culverts. Railway Sidings, Gross Gross value of Railway Sidings. Books and Periodicals, Gross Gross value of Books and Periodicals. Plantations, Gross Gross value of Plantations. Mines and Quarries, Gross Gross value of Mines and Quarries. Other Fixed Assets, Gross Gross value of Other Fixed Assets not defined elsewhere. Intangible Assets, Gross Intangible Assets, Gross, Beginning Balance Intangible Assets, Gross, Ending Balance Gross value of Intangible Assets. Acquired Goodwill, Gross Gross value of Acquired Goodwill. Know-how, Gross Gross value of Knowhow. Computer Software, Gross Gross value of Computer Software. Patents, Trademarks and Design, Gross Gross value of Patents, Trademarks and Design. Commercial and Contractual Rights, Gross Gross value of Commercial and Contractual Rights. Licenses, Gross Gross value of Licenses. Development Cost, Gross Gross value of Development Cost. Other Intangible Assets, Gross Gross value of Other Intangible Assets not defined elsewhere. Assets on Financial Lease, Gross Gross value of assets acquired on finance lease. Accumulated Depreciation, Amortisation and Impairment The total amount of depreciation, which is a measure of the wearing out, consumption or other loss in value of an asset arising from use, effluxion of time, obsolescence of technology or as a result of market changes. Amortisation is a systematic allocation of the depreciable amount of an intangible asset over its useful life. Impairment is the amount by which the carrying amount of an asset exceeds its recoverable amount provided on assets till date. Accumulated Depreciation and Amortisation The total amount of depreciation and amortisation provided on assets till date. Accumulated Depreciation on Tangible Assets The total amount of depreciation provided on tangible assets till date. Accumulated Depreciation on Land Improvements The total amount of depreciation provided on improvements of land till date. Accumulated Depreciation on Building and Building Improvements The total amount of depreciation provided on building and improvements on building till date. Accumulated Depreciation on Building The total amount of depreciation provided on building till date. Accumulated Depreciation on Residential Building The total amount of depreciation provided on residential building till date. Accumulated Depreciation on Office Building The total amount of depreciation provided on office building till date. Accumulated Depreciation on Factory Building The total amount of depreciation provided on factory building till date. Accumulated Depreciation on Other Building The total amount of depreciation provided on other building till date. Accumulated Depreciation on Building Improvements The total amount of depreciation provided on improvements of building till date. Accumulated Depreciation on Plant and Machinery The total amount of depreciation provided on plant and machinery till date. Accumulated Depreciation on Equipments The total amount of depreciation provided on equipments till date. Accumulated Depreciation on Office Equipments The total amount of depreciation provided on office equipments till date. Accumulated Depreciation on Factory Equipments The total amount of depreciation provided on factory equipments till date. Accumulated Depreciation on Computer Equipments The total amount of depreciation provided on computer equipments till date. Accumulated Depreciation on Other Equipments The total amount of depreciation provided on other equipments till date. Accumulated Depreciation on Furniture and Fixtures The total amount of depreciation provided on furniture and fixtures till date. Accumulated Depreciation on Vehicles The total amount of depreciation provided on vehicles till date. Accumulated Depreciation on Ships and Vessels The total amount of depreciation provided on ships and vessels till date. Accumulated Depreciation on Aircrafts and Helicopters The total amount of depreciation provided on aircrafts and helicopters till date. Accumulated Depreciation on Motor Vehicles The total amount of depreciation provided on motor vehicles till date. Accumulated Depreciation on Leasehold Properties The total amount of depreciation provided on properties acquired on lease till date. Accumulated Depreciation on Leasehold Improvements The total amount of depreciation provided on improvements of leasehold assets till date. Accumulated Depreciation on Leasehold Building The total amount of depreciation provided on buildings acquired on lease till date. Accumulated Depreciation on Leasehold Plant and Machinery The total amount of depreciation provided on plant and machinery acquired on lease till date. Accumulated Depreciation on Leasehold Equipments The total amount of depreciation provided on equipments acquired on lease till date. Accumulated Depreciation on Leasehold Vehicles The total amount of depreciation provided on vehicles acquired on lease till date. Accumulated Depreciation on Leasehold Other Assets The total amount of depreciation provided on other assets acquired on lease till date. Accumulated Depreciation on Bridges, Roads, Ports and Culverts The total amount of depreciation provided on bridges, roads, ports and culverts till date. Accumulated Depreciation on Railway Sidings The total amount of depreciation provided on railway sidings till date. Accumulated Depreciation on Books and Periodicals The total amount of depreciation provided on books and periodicals till date. Accumulated Depreciation on Plantations The total amount of depreciation provided on plantations till date. Accumulated Depreciation on Mines and Quarries The total amount of depreciation provided on mines and quarries till date. Accumulated Depreciation on Other Fixed Assets The total amount of depreciation provided on other fixed assets till date. Accumulated Amortisation on Intangible Assets The total amount of amortisation provided on intangible assets till date. Accumulated Amortisation on Acquired Goodwill The total amount of amortisation provided on goodwill acquired till date. Accumulated Amortisation on Know-how The total amount of amortisation provided on know-how acquired till date. Accumulated Amortisation on Computer Software The total amount of amortisation provided on computer software till date. Accumulated Amortisation on Patents, Trademarks and Design The total amount of amortisation provided on patents, trademarks and design till date. Accumulated Amortisation on Commercial and Contractual Rights The total amount of amortisation provided on commercial and contractual rights till date. Accumulated Amortisation on Licenses The total amount of amortisation provided on licenses till date. Accumulated Amortisation on Development Cost The total amount of amortisation provided on cost of development till date. Accumulated Amortisation on Other Intangible Assets The total amount of amortisation provided on other intangible assets till date. Accumulated Depreciation and Amortisation on Assets on Financial Lease The total amount of depreciation and amortisation provided on assets acquired under financial lease till date. Accumulated Impairment The total amount of impairment provided on tangible and intangible assets. Accumulated Impairment on Tangible Assets The total amount of impairment provided on tangible assets. Accumulated Impairment on Land and Land Improvement The total amount of impairment provided on land and improvements of land. Accumulated Impairment on Land The total amount of impairment provided on land. Accumulated Impairment on Lease Hold Land The total amount of impairment provided on lease hold land. Accumulated Impairment on Free Hold Land The total amount of impairment provided on free hold land. Accumulated Impairment on Land Improvements The total amount of impairment provided on land improvements. Accumulated Impairment on Building and Building Improvements The total amount of impairment provided on building and building improvements. Accumulated Impairment on Building The total amount of impairment provided on building. Accumulated Impairment on Residential Building The total amount of impairment provided on residential building. Accumulated Impairment on Office Building The total amount of impairment provided on office building. Accumulated Impairment on Factory Building The total amount of impairment provided on factory building. Accumulated Impairment on Other Building The total amount of impairment provided on other building. Accumulated Impairment on Building Improvements The total amount of impairment provided on building improvements. Accumulated Impairment on Plant and Machinery The total amount of impairment provided on plant and machinery. Accumulated Impairment on Equipments The total amount of impairment provided on equipments. Accumulated Impairment on Office Equipments The total amount of impairment provided on office equipments. Accumulated Impairment on Factory Equipments The total amount of impairment provided on factory equipments. Accumulated Impairment on Computer Equipments The total amount of impairment provided on computer equipments. Accumulated Impairment on Other Equipments The total amount of impairment provided on other equipments. Accumulated Impairment on Furniture and Fixtures The total amount of impairment provided on furniture and fixtures. Accumulated Impairment on Vehicles The total amount of impairment provided on vehicles. Accumulated Impairment on Ships and Vessels The total amount of impairment provided on ships and vessels. Accumulated Impairment on Aircrafts and Helicopters The total amount of impairment provided on aircrafts and helicopters. Accumulated Impairment on Motor Vehicles The total amount of impairment provided on motor vehicles. Accumulated Impairment on Leasehold Properties The total amount of impairment provided on leasehold properties. Accumulated Impairment on Leasehold Improvements The total amount of impairment provided on leasehold improvements. Accumulated Impairment on Leasehold Building The total amount of impairment provided on leasehold building. Accumulated Impairment on Leasehold Plant and Machinery The total amount of impairment provided on leasehold plant and machinery. Accumulated Impairment on Leasehold Equipments The total amount of impairment provided on leasehold equipments. Accumulated Impairment on Leasehold Vehicles The total amount of impairment provided on leasehold vehicles. Accumulated Impairment on Leasehold Other Assets