Constructions_ 0910 Sub-JV Annex 1-16

8/9/2019 Constructions_ 0910 Sub-JV Annex 1-16

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TATA SONS LIMITED CONSOLIDATION FOR THE YEAR ENDED 31ST MARCH, 2010

Fit for consolidation Instructions

General instructions

1

2

3

4

5

6

7 Please read the segment instructions before filling the FFC format .

8

9

10

Income related instructions

11

12

Expense related instructions

13

14

Please provide us all figures in crores rounded off upto 2 decimal places unless otherwise specified. (use'roundof' function).

In case, your company is not falling in any of the activities mentioned in the FFC (Schedules 15 to 26),

please enter the name of the activity and details of the income and cost in 'Schedule 27' and 'Schedule 41'respectively.

In case there is no line item mentioned in the FFC schedule (Nos. 15 to 44) with respect to revenue andcost, kindly insert rows as required and highlight the same.

Market value of equity and preference shares should be determined based on the quoted closing price onthe BSE. If the shares are not listed on the BSE, then please consider the quoted closing price on the NSE.If the shares are not listed on the BSE/NSE, then please consider the quoted closing price on the RegionalStock Exchanges.

Expenses for loan arrangement, bill discounting, bank charges and guarantee commission should begrouped under the head 'operating expenses-finance charges'.

Credit balances in bank accounts, if any, should be classified as 'sundry creditors' only if the same relatesto payments made to sundry creditors, else, the same should be considered as a part of borrowings.

Any income/gain/loss related to investments and interest income on bank deposits/inter corporate deposits(except in case of fund based financial services companies where it should be grouped under 'financialservices activity') should be grouped under 'investment activity' in the FFC.

In case of life insurance company, the corporate gratuity/pension fund management activity should beclassified as 'financial services activity' and therefore the corresponding revenue and cost should beappropriately grouped in the 'financial services activity' in the FFC.

In case there are specific interest expenses related to investments the same should be classified under thecost of investment activity (except in case of investment/fund based financial services companies where

such cost would be grouped under investment activity/ financial services activity respectively).

Please ensure that the income from a particular activity in the FFC (for e.g.: income fromtelecommunication services) matches with the segment revenue of the same activity.

Please ensure that the schedule 28 - other income in the FFC matches with the unallocable income in thesegment reporting.

Please ensure that the cost of particular activity in FFC flows into segment expense fully in segment

Please ensure that the schedule 44 - Interest (Net) in the FFC matches with the unallocable interestexpenses (net) in the segment reporting.


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Name of Subsidiary/Joint Venture Company:

Annexure '1'

Checklist for documents/annexures to be submitted by your Company

Sr. No. Annexure No. INDEX

1

23 2 Audited Fit For Consolidation (FFC) Accounts4 Fit for Consolidation certificate from your Auditors

56 Variation from TSL Consolidated Accounting Policies7 3A Consolidated Cash Flow Statement for the year ended 31st March, 200108 3B Additional information in respect of Cash Flow Statement9 4 Dividend Information10 5 Purchase and Sale of Investments by your company during the F.Y. 2009-10

11 6A Movement in Share Capital of your Company

12 6B

1314 8A Audited Related Party Details

15

16 9A

17 9B

18 9C Details of subsidiary companies disposed by your Company during the year19 10B Segment Reporting Working Sheet

20 10C21 11A Contingent liability consolidation22 11B Contingent liability - Break up of claims not acknowledged as debts- others

23 11C24 12 Lease Disclosures25 13 Deferred Tax consolidation

26 14A

27 14B

28 14C Disclosure for AS -15-Defined contribution plans

29 15A

30 15B Derivative instruments outstanding as at 31st March, 201031 15C Cash flow hedges32 16 Provisions movement and reconciliations33 2 Audited Hard copies of the above information34

Submitted/C

ompleted

NotApplicable/

Not AvailableCertified Annual Report 2009-10 along with Consolidated FinancialStatements (CFS), of your Group, wherever available (3 Copies)

Certified Annual Report 2009-10 along with Consolidated FinancialStatements (CFS), of your Group, wherever available (Soft Copy PDF Format)

Word document of the Consolidated Notes to Accounts & Accountingpolicy,wherever applicable

2009-10

Audited statement of goodwill/capital reserve for investment in associates(Refer 'J' in Appendix)

Audited Reconciliation statements in case of unmatched Related partytransactions / year end balances

Assets on hand and outstanding as on 31.03.2010 arising out of transactionswith related parties (Refer 'L ii' in Appendix)

List of subsidiary companies,associate companies and joint ventures of yourcompany during the FY 2009-10

Details of subsidiary companies acquired/newly incorporated by yourCompany during the year

Audited Fit For Consolidation Segment Information for the year ended 31st.March,2010

Contingent liabilities in the nature of Guarantees / Letter of credits orcomforts in relation to related parties as per list

Disclosure for AS -15-Defined benefit: Post employment employee benefitplans (Unfunded)

Disclosure for AS -15-Defined benefit: Post employment employee benefitplans (Funded)

Foreign Exchange Currency exposures not covered by derivative instrumentsas on 31st March, 2010

Soft copy of the above information in excel format (Email id:


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A2-BS

TATA SONS LIMITED CONSOLIDATION FOR THE YEAR ENDED 31ST MARCH, 2010 Annexure '2'


Fit for Consolidation Balance Sheet

(Rs. in crores)

ScheduleSOURCES OF FUNDS

SHAREHOLDERS' FUNDSSHARE CAPITAL

Ordinary SharesPreference Shares

1 0.01 0.01

RESERVES AND SURPLUS 2 (0.02) (0.01)

(0.01) 0.00MINORITY INTERESTLOAN FUNDS

SECURED 3 - -

UNSECURED 4 0.01 -0.01 -

DEFERRED TAX LIABILITY (NET)POLICY HOLDERS' FUND

PROVISION FOR LINKED LIABILITIESFAIR VALUE CHANGE ACCOUNTFUNDS FOR FUTURE APPROPRIATION

TOTAL - -

APPLICATION OF FUNDS

FIXED ASSETS(a) Gross Block - -(b) Less: Accumulated Depreciation - -(c) Net Block

--

(d) Capital Work-in-Progress (including capital advances) - -5 - -

GOODWILL (On Consolidation)INVESTMENTS 6 - -DEFERRED TAX ASSETS (NET)ASSETS HELD TO COVER LINKED LIABILITIESCURRENT ASSETS, LOANS AND ADVANCES

Interest accrued on investments and depositsInventories 7 - -Unbilled revenuesSundry debtors 8 - -Cash and bank balances 9 - 0.01Other current assets 10 - -Loans and advances 11 - -

- 0.01Less: CURRENT LIABILITIES AND PROVISIONS

CURRENT LIABILITES 12 - 0.01PROVISIONS 13 - -

- 0.01NET CURRENT ASSETS - -MISCELLANEOUS EXPENDITURE 14 - -(to the extent not written off or adjusted)

TOTAL - -

Notes to Accounts 45

As at

31st March, 2010

As at

31st March,2009


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Fit for Consolidation Profit and Loss Account

(R

ScheduleINCOME

Income from Consultancy Services 15

Income from Insurance Services (Net) 16

Income from Telecommunication Services 17

Income from Financial Services 18

Income from Investment Activity 19

Income from Oil and Gas Exploration 20

Income from Direct to Home Services 21

Income from Realty and Infrastructure 22

Income from Business Process Outsourcing 23

Income from Retail Activity 24

Income from Research and Development 25

Income from Trading Activity 26Income from ------- Activity 27

Other Income 28

EXPENDITURE

Cost Of Consultancy Services 29

Cost Of Insurance Services 30

Cost Of Telecommunication Services 31

Cost Of Financial Services 32

Cost of Investment Activity 33

Cost of Oil and Gas Exploration 34

Cost of Direct to Home Services 35

Cost of Realty and Infrastructure 36

Cost of Business Process Outsourcing 37

Cost of Retail Activity 38

Cost of Research and Development 39

Cost of Trading Activity 40

Cost of --------- Activity 41

Payments To And Provisions For Employees 42

Operating, Establishment And Other Expenses 43

Interest (Net) 44

Depreciation/Amortisation

Amortisation Of Financial Expenses

PROFIT BEFORE TAXES,EXTRAORDINARY,EXCEPTIONAL AND PRIOR PERIOD ITEMS (0

Extraordinary Item

Exceptional items

Prior Period Items

PROFIT BEFORE TAXES (0

PROVISION FOR TAXES

(a) Current Tax

(b) Deferred Tax

(c) Fringe Benefit Tax

(d) MAT Credit entitlement

(e) Provision/Writeback for tax of earlier years

(0

Pre-acquisition adjustment

Deemed Disposal Profit

Share of Profit less losses of associate

Minority Interest (Net)

Adjustment in respect of companies becoming associates during the year

NET PROFIT FOR THE YEAR (0

Balance brought forward from previous year

Amalgamation of companies

Amount transferred on amalgamation of companies

Adjustment for profits considered in prior periods

Adjustment on account of notification on transitional provision of AS 11

As at31st Marc

2010

NET PROFIT FOR THE YEAR BEFORE MINORITY INTEREST AND SHARE OFPROFIT OF ASSOCIATES


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Schedules forming part of the Fit For Consolidation Balance Sheet Annexure '2'

(Rs. in crores)

1 SHARE CAPITAL

AUTHORISED

10,000 equity shares of Rs 10 each 0.01 0.01

ISSUED

10,000 equity shares of Rs 10 each, fully paid-up 0.01 0.01

SUBSCRIBED AND PAID UP

Total 0.01 0.01

(Rs. in crores)

2 RESERVES AND SURPLUS Addition(a) Preference Capital Redemption Reserves -

(b) Capital Reserve -

(c) Capital Reserve On Consolidation -

(d) Securities Premium Account -

(e) General Reserve -

(f) Debenture Redemption Reserve -

(g) Legal Reserve -

(h) Foreign Currency Translation Reserve -

(i) Foreign Project Reserve -

(j) Revaluation Reserve -

(k) Special Reserve Account/Statutory Reserve -

(l) Investment Reserve -

(m) Hedging Reserve -

(n) Reserve for Research and Development -

(o) Contribution for Capital Expenditure -(p) Amalgamation Reserve -

(q) Capital Subsidy -

(r ) Contingency Reserve -

(s) Exchange Fluctuation Reserve -

(t) Deferred taxation liability fund -

(u) Pension reserve -

(v) Available for sale securities reserve -

(w) Balance in Profit and Loss Account (0.01) (0.01) (0.02)

Total (0.01) (0.01) 0.00 (0.02)

Notes

Please provide all notes/disclosures as required by Companies Act, 1956 and disclosed in your audited accounts.

As at 31stMarch, 2010

As at 31st March,2009

As at 31st

March, 2009

Deductions/Adjust

ments

As at 31st

March, 2010


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A2-Sch3-4




(Rs. in crores)

3 SECURED LOANS

(a) Short term (Repayable within 1 year)

(i) Non-Convertible Debentures(ii) Convertible Debentures(iii) From Financial Institutions(iv) From Banks

OverdraftsOther loans

(v) Buyers credit facility

(vi) Vendor Financing(vii) From Tata Sons Limited(viii) From subsidiary/fellow subsidiary company

(ix) From Others(b) Long Term

(i) Non-Convertible Debentures(ii) Convertible Debentures

(iii) From Financial Institutions

(iv) From Banks(v) Buyers credit facility

(vi) Vendor Financing(vii) From Tata Sons Limited(viii) From subsidiary/fellow subsidiary company(ix) From Others

Total - -

Please Note :

1 Short term loans will include those which are due for not more than one year as at the date of the Balance Shee2 Interest Accrued & Due should be included under appropriate sub-heads3 Loans from Directors, managing agents, secretaries, treasurers and manager should be shown separately above4 Where loans have been guaranteed by any of the above personnel, a mention shall be made5 Nature of Security should be provided

(Rs. in crores)4 UNSECURED LOANS

(a) Fixed Deposits from

(i) Shareholders

(ii) Others(b)

(i) From BanksOverdrafts

Other loans(ii) From Financial Institutions(iii) Non-Convertible Debentures(iv) Convertible Debentures

(v) From Tata Sons Limited(vi) From subsidiary/fellow subsidiary company(vii) From Others

(c) Others

(i) From Banks(ii) From Financial Institutions(iii) Foreign Currency Convertible Bonds (FCCB)(iv) Commercial Papers

(v) Non-Convertible Debentures(vi) Convertible Debentures(vii) Debenture Application Money(v) From Tata Sons Limited(vi) From subsidiary/fellow subsidiary company(vii) From Others - ICD from Holding Company 0.01

Total 0.01 -

Please Note :

1 Short term loans will include those which are due for not more than one year as at the date of the Balance Shee

2 Interest Accrued & Due should be included under appropriate sub-heads3 Loans from Directors, managing agents, secretaries, treasurers and manager should be shown separately above4 Where loans have been guaranteed by any of the above personnel, a mention shall be made

As at31st March,

2010

As at31st March,

2009

As at31st March,

2010

As at31st March,

2009

Short-Term Loans(Repayable within 1 year)


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-



Schedules forming part of the Fit For Consolidation Balance Sheet

5 FIXED ASSETS

GROSS BLOCK

Description As at Additions Deductions/ Exchange As at As at

31-Mar-09 Adjustments Differences 31-Mar-10 31-Mar-0

A Tangible Assets:

Freehold Land - Leasehold Land -

Freehold Buildings -

Leasehold Buildings -

Leasehold Improvements -

Plant And Machinery -

Computer Equipment -

Office Equipment -

Motor Vehicles -

Electrical Installations -

Furniture And Fixtures -

Producing Properties -

B Intangible Assets:

Goodwill -

Film Rights - Intellectual Property Rights -

Acquired Contract Rights -

Indefeasible Right of Use ('IRU') -

License Entry Fees -

Computer software -

Website Development Cost -

Trading Rights in BSE -

Development Cost -

Placement fees -

C Assets Taken On Lease

Leasehold Improvements -

Plant And Machinery -

Computer Equipment -

Furniture And Fixtures - Office Equipment -

Motor Vehicles -

Computer Software -

D Assets Given on Lease

Plant and Machinery -

Motor Vehicles -

Total - - - - -

Previous Year 2008-09 -

GRAND TOTAL

Please note:

1 Amounts included in the above schedule on account of acquisition of a subsidiary needs to be identified & disclosed separately

2 The status of legal formalities, if any, relating to registration of assets needs to be mentioned

3 Any other material information which needs to be disclosed

CAPITAL WORK-IN-PROGRESS(Including Capital Advances ofRs. ------- [Previous Year Rs. -------])


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Schedule forming part of the Fit for Consolidation Balance Sheet Ann

(Rs. in crores)

6 INVESTMENTS

(A) LONG TERM(a) In TSL's Subsidiaries

Equity Shares

Quoted

Unquoted

- - -

Preference Shares

Quoted

Unquoted

- - -

(b) In TSL's Associates

Equity Shares

Quoted

Unquoted- - -

Preference Shares

Quoted

Unquoted

- - -

(c) Insurance Business (Policy Holders')

Quoted

(i) Government Securities and Bonds

(ii) Equity Shares

(iii) Preference Shares

(iv) Bonds/Debentures

(v) Infrastructure and Social Sector

(vi) Mutual Funds(vii) Warrants

(viii)Security Receipts

(ix) Other Securities

- - -

Unquoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

(d) Others

Quoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

Unquoted


(ii) Equity Shares




(vi) Mutual Funds

Book Value Asat 31st March,2010

Market ValueAs at 31st

March, 2010


MarkAs a

March


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Schedule forming part of the Fit for Consolidation Balance Sheet Ann

(Rs. in crores)

6 INVESTMENTS Book Value Asat 31st March,2010

Market ValueAs at 31st

March, 2010


MarkAs a

March

(B) CURRENT/ SHORT TERM(a) Insurance Business (Policy Holders')

Quoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

Unquoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

(b) Others

Quoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

Unquoted


(ii) Equity Shares




(vi) Mutual Funds

(vii) Warrants



- - -

(C) SHARE APPLICATION MONEY

Total - - -

Less: Provision for diminution in value of long term investments

Total - - -

Notes:

1) Book value of quoted investments

2) Book value of unquoted investments

3) Market value of quoted investments

4)

f f li f b idi i d i

The above amount includes Rs. ------ crores (31st March, 2009: Rs. ------- crores) pertaining to LifeInsurance business including Rs. ------ crores (31st March, 2009 :Rs. -------- crores) towards Policy Holders Investments.


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Please Note:

1 Total Book value and market value of Equity and Preference shares should match with Schedule 5 in the FFC

2

3 Please ensure that Difference is "zero" always and print relevant portions only.

Name of the investee Company

31st March, 2010

A B C D=(A/B)% E F G=(F/A)

1 Long Term-In TSL's subsidiaries

Equity Shares (Scripwise)

Quoted

#DIV/0! #DIV/0!

Total - -

As per schedule 6 - -

Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - -


Difference - -

Preference Shares (Scripwise)

Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - -

As per schedule 6 - - Difference - -

2 Long Term-In TSL's Associates


Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Quoted

#DIV/0! #DIV/0!

Information in relation to Equity and Preference shares investments (Scrip wise) by your Company

Market value of equity and preference shares is determined based on the quoted closing price on the BSE. If thethe shares are not listed on the BSE/NSE, then please consider the quoted closing price on the Regional Stock Exc

Sr.No. No.of

shares heldas on

31.03.10

Total No. ofshares ofInvestee

company ason 31.03.10

Paid Upcapital ofInvesteecompany(In Rs.) as

on 31.03.10Percentageof Holding

Book Valueas on

31.03.10

MarketValue as on

31.03.10

MarketValue per

share as on31.03.10

SoMP

(BSt


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Name of the investee Company

31st March, 2010

A B C D=(A/B)% E F G=(F/A)

Sr.No. No.of

shares heldas on

31.03.10

Total No. ofshares ofInvestee

company ason 31.03.10

Paid Upcapital ofInvesteecompany(In Rs.) as

on 31.03.10Percentageof Holding

Book Valueas on

31.03.10

MarketValue as on

31.03.10

MarketValue per

share as on31.03.10

SoM

(BSt

4 Long Term-Others


Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - - As per schedule 6 - -

Difference - -


Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!Total - -


Difference - -

5


Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Quoted

#DIV/0! #DIV/0!

Total - -


Difference - -


Unquoted

#DIV/0! #DIV/0!

Total - -


Difference - -

Current-Insurance Business(Policy Holders')


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(Rs. in crores)

7 INVENTORIES

(a) Stores and Spares(b) Raw Materials, Sub Assemblies and Components

(c) Construction Materials(d) Construction work in progress (at cost)(e) Work-in-progress(f) Goods-in-Transit(g) Finished Goods(h) Land

Total - -

(Rs. in crores)

8 SUNDRY DEBTORS

(a) Over Six Months

(i) Secured and Considered good(ii) Unsecured and Considered good

(iii) Unsecured and Considered Doubtful- -

Less: Provision for doubtful debts- -

(b) Others

(i) Secured and Considered good(ii) Unsecured and Considered good(iii) Unsecured and Considered Doubtful

- -Less: Provision for doubtful debtsLess: Set off against advance billing

- -(c) Future Finance Lease Receivable

Less: Unearned Finance Iincome- -

Total - -

Please Note :

1 In case debtors are secured , please give the nature of security

2 Debts due by Directors or any officers of the Company have to be reported seperately.3 Please ensure that doubtful debts are tallying with provision for doubtful debts

(Rs. in crores)

9 CASH AND BANK BALANCES

(a) Cash on hand(b) Remittances in transit(c) Cheques on hand(d) Bank Balances

in Current Accounts - 0.01in Deposit Accounts (please fill disclosure below)

(Under lien . Rs. with [Name of the Authority] )

in Current Accountsin Deposit Accounts (please fill disclosure below)

(Under lien . Rs. with [Name of the Authority] )

Total - 0.01

Please Note :

Any credit (negative) balance in bank a/c should be shown under secured/unsecured loan as the case may be.

(Rs. in crores)Disclosure :

Deposit with BanksMaturity from Balance Sheet Date

A Maturing within 3 monthsB Maturing within 3-12 monthsC Maturing after 12 months

Total - -

As at31st March,

2010

As at31st March, 2009

As at31st March,

2010


As at31st March,

2010


(i) with Scheduled Banks (please refer the list of scheduled banks in Annexure 18)

(ii) with Other Banks

As at31st March,

2010


Out of (A) above, deposits originally held upto 3 months (cash equivalent)


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(Rs. in crores)

10 OTHER CURRENT ASSETS

(a) Construction work-in-progress(b) Receivables Insurance Business

(c) Deposit with Reserve Bank Of India(d) Others

Total - -

(Rs. in crores)

11 LOANS AND ADVANCES

(a) Considered good

(i) Advances recoverable in cash or in kind or for value to be received(ii) Employee loans(iii) Prepaid Expenses(iv) Security Deposits(v) Amount receivable from Customs / Excise Authorities(vi) Advance Taxes

(vii) Inter Corporate Deposits(viii)Advance recoverable from subsidiary & fellow subsidiary companies(ix) Receivable under finance activity

SecuredUnsecured

(x) Assets retired from active use awaiting disposal(xi) MAT Credit Entitlement(xii) Others

(b) Considered doubtful

(i) Advances recoverable in cash or in kind or for value to be received(ii) Employee loans(iii) Inter Corporate Deposits(iv) Receivable under finance activity(v) Others

Less: Provision for Doubtful Loans and Advances

Total - -

(Rs. in crores)

12 CURRENT LIABILITIES

(a) Sundry Creditors (please fill disclosure below):Dues of micro, small and medium enterprisesDues of other creditors 0 0.01

(b) Advances from customers and distributors(c) Interest accrued but not due on Loans(d) Income received in advance(e) Accrued Expenses(f) Taxes Payable(g) Liabilities Insurance Business(h) Investor Education and Protection Fund (not due)

(i) Unpaid dividends(ii) Unpaid matured debentures(iii) Interest accrued on unpaid matured debentures & matured deposits(iv) Matured Deposits

(i) Unclaimed Dividend(j) Due to Subsidiary company(k) Deposits from customers(l) Unclaimed deposit

(m) Retention money(n) Universal Service Obligation (USO) deferred income(o) Deposits from Holding Company(p) Other liabilities

Total - 0.01

(Rs. in crores)

Disclosure :

As at31st March,

2010


As at31st March,

2010


Advances recoverable in cash or kind or for value to be received include fair values of foreign exchange forward and currencyoption contracts Rs.---------- (Previous year Rs. ----------------)

As at31st March,


Other liabilities include Fair value of foreign exchange forward and currency option contracts Rs.---------- (Previous year Rs.----------------)

As at As at


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Trade CreditorsTotal - -


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(Rs. in crores)

13 PROVISIONS

(a) Provision for Employee Retirement Benefits

(i) Provident Fund

(ii) Superannuation Scheme(iii) Gratuity Fund

(iv) Others

(b) Provision for Taxation

(c) Proposed Dividends on

Equity Shares

Preference Shares

(d) Interim dividend

(e) Tax on divdend

(f) Premium on redemption of FCCB

(g) Reserve for Unexpired Risk

(h) Provisions for contingencies

(i) Others

Total - -

As at31st March,

2010



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-



Schedules forming part of the Fit For Consolidation Balance Sheet

(Rs. in crores)

14 Addition Addition

(a) Expenditure for Funding Acquisition of a Subsidiary - -

(b) Finance Set up Cost - -

(c) Discount on Issue of Debentures - - (d) Share Issue Expenses - -

(e) Preliminary Expenditure - -

Total - - - - - -

Note:


MISCELLANEOUS EXPENDITURE(to the extent not written off or adjusted)

As at 31st.March 2008

Deductions/Adjustments

As at 31st.March 2009

As at 31st.March2009


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Schedules forming part of the Fit For Consolidation Profit and Loss Account

(Rs. in c

15 INCOME FROM CONSULTANCY SERVICES

(a) Services rendered(b) Sale of Equipments and software licences

(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back(f) Miscellaneous Income

Total -

(Rs. in c

16 INCOME FROM INSURANCE SERVICES

(a) Premium Earned (Net)(b) Fees and Charges(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back(f) Dividends

(g) Interest income on investments(h) Profit on sale of investments-Long Term (Net)(i) Funds for future appropriations(j) Unrealised gains on investments(k) Miscellaneous Income

Total -

(Rs. in c

17 INCOME FROM TELECOMMUNICATION SERVICES

(a) Services rendered(b) Sale of Equipments(c) Subsidies from DOT(d) Exchange Gain / (loss) (Net)(e) Profit/(Loss) on sale of fixed assets (Net)

(f) Excess provision for liabilities written back(g) Writeback / (Provision) for damaged capital assets(h) Miscellaneous Income

Total -

(Rs. in c

18 INCOME FROM FINANCIAL SERVICES

(a) Fees and brokerage(b)

(c) Income from investments (only in case of fund based financial services company to be grouped here)(d) Profit/(Loss) on sale of investments - long term (Net)(e) Exchange Gain / (loss) (Net)(f) Profit/(Loss) on sale of fixed assets (Net)

(g) Excess provision for liabilities written back(h) Miscellaneous Income

Total -

(Rs. in c

19 INCOME FROM INVESTMENT ACTIVITY

(a) Income from long term investments in immovable properties(b) Diminution in value of investment written back(c) Dividend(d) Interest Income

(i) On Investments(ii) On Inter-corporate deposits(iii) On staff loan(iv) On bank deposits(v) Others

(e) Profit/(Loss) on sale of investments - long term (Net)(f) Profit/(Loss) on sale of investments - current (Net)(g) Exchange Gain / (loss) (Net)(h) Profit/(Loss) on sale of fixed assets (Net)(i) Excess provision for liabilities written back(j) Unrealised gains on investment(k) Miscellaneous Income

Total -

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Interest Income on financing activity/ICDs[Interest on bank deposits in case of fund based financial services company

Year ended31st

March, 2010


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(Rs. in c

21 INCOME FROM DIRECT TO HOME SERVICES

(a) Sale of Set Top Boxes and other traded items

(b) Subscription,installation and service revenue

(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back(f) Writeback / (Provision) for damaged capital assets(g) Miscellaneous Income

Total -

(Rs. in c

22 INCOME FROM REALTY AND INFRASTRUCTURE

(a) Sale of Property

(b) Management and advisory fees(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back

(f) Miscellaneous IncomeTotal -

(Rs. in c

23 INCOME FROM BUSINESS PROCESS OUTSOURCING

(a) Service Charges

(b) Income from Manpower and Transaction activity(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back(f) Miscellaneous Income

Total -

(Rs. in c

24 INCOME FROM RETAIL ACTIVITY

(a) Sale of traded retail items

(b) Display Income(c) Exchange Gain / (loss) (Net)(d) Profit/(Loss) on sale of fixed assets (Net)(e) Excess provision for liabilities written back(f) Miscellaneous Income

Total -

(Rs. in c

25 INCOME FROM RESEARCH AND DEVELOPMENT

(a) Research and development income

(b) Exchange Gain / (loss) (Net)

(c) Profit/(Loss) on sale of fixed assets (Net)(d) Excess provision for liabilities written back(e) Miscellaneous Income

Total -

(Rs. in c

26 INCOME FROM TRADING ACTIVITY

(a) Sale of traded items

(b) Exchange Gain / (loss) (Net)(c) Profit/(Loss) on sale of fixed assets (Net)(d) Excess provision for liabilities written back(e) Miscellaneous Income

Total -

(Rs. in c

27 INCOME FROM ----------------- ACTIVITY (See instructions)

(a) Income from ------------------- activity

(b) Exchange Gain / (loss) (Net)(c) Profit/(Loss) on sale of fixed assets (Net)(d) Excess provision for liabilities written back(e) Writeback / (Provision) for damaged capital assets(f) Miscellaneous Income

Total -

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010


19/62



Schedules forming part of the Fit For Consolidation Profit and Loss Account AnnexuTotal -


20/62



Schedules forming part of the Fit For Consolidation Profit and Loss Account (Rs. in c

30 COST OF INSURANCE SERVICES

(a) Commission paid

(b) Premium(c) Insurance Claims Paid

(d) Change In Valuation Of Policy Liability(e) Funds For Future Appropriations(f) Transfer To Unit Linked Fund(g) Unrealised loss on investments

Total -

(Rs. in c

31 COST OF TELECOMMUNICATION SERVICES

(a) Interconnect Charges

(b) License Fee under Revenue Sharing Arrangement (incl. ISP revenue share)(c) Royalty and License fee to Wireless Planning Commission(d) Network Operation Expenses(e) Material Consumption(f) Cost Of Goods And Equipments Sold

(g) Preoperating expenses(h) Infrastructure operating expenses(i) Customer Acquisition/Care costs(j) Other Expenses

Total -

(Rs. in c

32 COST OF FINANCIAL SERVICES

(a) Scheme related expenses

(b) Interest expense(i) On Loans for fixed period(ii) On Other Loans(iii) discounting charges on commercial paper

(c) Change in fair value

(d) Provision for diminution in value of investments(e) Amortisation of financial expenses(f) Loss on sale of investments(g) Miscellaneous expenses

Total -

(Rs. in c

33 COST OF INVESTMENT ACTIVITY

(a) Interest expense

(i) On Loans for fixed period(ii) On Other Loans(iii) Inter-corporate deposits(iv) Others(v) Premium payable on swaps

(b) Provision for diminution in value of investments(c) Unrealised loss on investments(d) Miscellaneous expenses

Total -

(Rs. in c

34 COST OF OIL AND GAS EXPLORATION

(a) Share of Profit of Government of India under production sharing contracts

(b) Cost of ProductionTotal -

(Rs. in c

35 COST OF DIRECT TO HOME SERVICES

(a) Installation cost(b) Warehousing and other charges(c) Transmission and related cost(d) Subscriber management cost(e) Programming Cost(f) License fees (Revenue share)(g) Cost Of Goods And Equipments Sold

Total -

(Rs. in c

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010


21/62



Schedules forming part of the Fit For Consolidation Profit and Loss Account AnnexuTotal -


22/62




(Rs. in cr

39 COST OF RESEARCH & DEVELOPMENT ACTIVITY

(a) Expenditure on ResearchTotal -

(Rs. in cr

40 COST OF TRADING ACTIVITY

Cost Of Goods And Equipments Sold

Total -

(Rs. in cr

41 COST OF ------------------ ACTIVITY (See instructions)

(a)(b)

Total -

(Rs. in cr

42 PAYMENTS TO AND PROVISIONS FOR EMPLOYEES

(a) Salaries, Wages and Bonus

(b) Contribution to Provident and Other Funds(i) Provident Fund(ii) Superannuation Scheme(iii) Gratuity Fund(iv) Employees Pension(v) Employees State Insurance Scheme(vi) Movement in Pension Deficit(vii) Social Securtiy and other benefit plans(viii) Others

(c) Staff Welfare expenses(d) Compensation under Voluntary Retirement scheme

Total -

(Rs. in cr

43 OPERATING, ESTABLISHMENT AND OTHER EXPENSES

(a) Advertising and Sales Promotion

(b) Legal and Professional Fees 0.01

(c) Rent(d) Travel and Conveyance(e) Electricity, Power and Fuel(f) Repairs and Maintenance

BuildingsMachineryOthers

(g) Customer Acquisition Costs(h) Insurance

(i) Communication Expenses(j) Provision for Doubtful Debts(k) Provision for Doubtful Advances(l) Bad debts written off(m) Advances written off(n) Provisions for contingencies(o) Provision for slow moving capital assets(p) Provision for others(q) Commission and Incentives(r) License Fees (Revenue Share)(s) Rates and taxes -

(t) Printing and Stationery(u) Auditors Remuneration

(i) As auditor -

(ii) As adviser

Taxation mattersCompany law mattersManagement services

(iii) In any other manner(v) Postage and Telegram(w) Entertainment expenses(x) Inventory adjustment(y) Administration and other expenses(z) Director sitting fees(aa) Director commission( b) D b t i

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010

Year ended31st

March, 2010


23/62




(Rs. in cror

44 INTEREST (NET)

(a) Interest Expenses(i) On Loans for fixed period

(ii) On Other Loans(iii) Inter-corporate deposits

(iv) Others(v) Premium payable on swaps

Less: Interest capitalised

Less: Apportioned to projects-

(b) Less: Interest Income(i) On refund from Income Tax Dept.

(ii) On staff loan(ii) Others

-

Total -

Note:


Year ended31st

March, 2010

Ye


24/62



Audited Fit For Consolidation Segment Instructions for the year ended 31st March,20

Instructions:

1

2

3 Please ensure that the 'Annexure 10B' to the segment is complete in all respect.

4Please ensure that the noncash expense mentioned in the 'Annexure No.'10B' matches with the noncash expenditure in the

6 Please treat the following items as specified:

Particulars

Assets

1 Goodwill llocate to Investment Segment Allocate to Financial segment

2 Deferred Tax Asset Unallocable Unallocable3 Current Asset-Advance Tax/MAT Credit entitlement Unallocable Unallocable

4 Investments llocate to Investment Segment5 Current Asset-Interest accrued on Investments and deposits llocate to Investment Segment Allocate to Financial segment

6 Cash and bank balance-other than Bank Deposit Accounts llocate to Investment Segment Allocate to Financial segment 7 Cash and bank balance-Bank Deposit Accounts llocate to Investment Segment Allocate to Financial segment

8 Loans and advances-Inter corporate deposits llocate to Investment SegmentAllocate to Financial segment

Liabilities

9 Minority Interest Unallocable Unallocable

10 Deferred Tax Liability Unallocable Unallocable11 Provisions-for taxation Unallocable Unallocable

12 Provisions-for proposed dividend including tax thereon Unallocable Unallocable13 Secured/Unsecured Loan llocate to Investment Segment Allocate to Financial segment14 Current Liabilities-Interest accrued on the above loan but not llocate to Investment Segment Allocate to Financial segment

15 Unallocable Unallocable

Profit and Loss items

1

2 Interest Expense

* In case there are specific liabilities/ interest expenses related to investments, the same should be allocated under the inve

In case, your company is not falling in any of the segments mentioned in the annexure, please enter the name and details ofensure that the same matches with the FFC schedules.

Please ensure that the segment revenue as mentioned in this annexure matches with the classification in the FFC (Eg: Incomshould match with investment segment revenue)

Investment Segmentcompany

Financial ServicesSegment company-Fundbased (E.g. Tata Capital)

Allocate to Financial segment(except Investment in

subsidiaries/associates of TSLallocate to Investment

segment)

Current Liabilities-Unclaimed Div/Investor Education AndProtection Fund

Interest Income-on inter corporate deposits/bank depositsand Income/Gain/Loss on Investment-For E.g. DividendIncome/interest income/Profit/(Loss) on sale of investment(Net)

Allocate to Investment Segment[in FFC this income/ gain should

be grouped in schedule 19]

Allocate to Financial Segment[in FFC this income/ gain should

be grouped in schedule 18]

Allocate to Investment Segment[in FFC this expense should be

grouped in schedule 33]

Allocate to Financial segment[in FFC this expense should be

grouped in schedule 32]


25/62

TATA SONS LIMITED CONSOLIDATION FOR THE YEAR ENDED 31ST MARCH, 2010Name of Subsidiary/Joint Venture Company:

Segment Reporting Working Sheet

Please do not enter in the grey cells

Please ensure that there is no difference between total cost, assets and liabilities of the segment and the financial statem

2009-2010

Segments Costs

Cost of activity as per P&L - - - - - - - - - Payments To And Provisions For Employees Operating, Establishment And Other Expenses Depreciation/Amortization Amortization Of Financial Expenses Total Segment Expense - - - - - - - - -

2008-2009

Segments Costs

Cost of activity as per P&L - - - - - - - - - Payments To And Provisions For Employees

Operating, Establishment And Other Expenses Depreciation/Amortization Amortization Of Financial Expenses Total Segment Expense - - - - - - - - -

Consultancy

Services

Insurance

Services

mmunicationService

s

FinancialServic

es

Investment

Activity

andGasExplor

ation

toHomeServic

es

andInfrastructur

e

ProcessOutso

urcing

ReAc

y

Consultancy

Services

Insurance

Services

TelecommunicationService

s

FinancialServic

es

Investment

Activity

OilandGasExplor

ation

DirecttoHomeServic

es

RealtyandInfrastructur

e

BusinessProcessOutso

urcing

ReAc

y


26/62



2009-2010

Segments Assets

Investments

Fixed Assets Goodwill on consolidation Deferred tax assets Assets held to cover link liabilities

Current Assets- Bank deposits Balance Current Assets Loans And Advances- Advance tax

Loans And Advances- MAT Credit Entitlement Loans And advances- ICDs

Other Loans And advances Misc Expenditure Total Assets - - - - - - - - -

2008-2009

Segments

Assets

Investments Fixed Assets Goodwill on consolidation Deferred tax assets Assets held to cover link liabilities

Current Assets- Bank deposits Balance Current Assets Loans And Advances- Advance tax Loans And Advances- MAT Credit Entitlement Loans And advances- ICDs Other Loans And advances Misc Expenditure

Total Assets - - - - - - - - -

Consultancy

Services

Insurance

Services


s

FinancialServic

es

Investment

Activity

OilandGasExplor

ation

DirecttoHomeServic

es


e


urcing

RA

y

deposits

Current Assets- Cash & Bank bal other than Bankdeposits

ConsultancyServices

InsuranceServices

TelecommunicationServices

FinancialServices

InvestmentActivity

OilandGasExploration

DirecttoHomeServices

RealtyandInfrastructure

BusinessProcessOutsourcing

RAy

deposits deposits


27/62



2009-2010

Segments Liabilities

Minority Interest Loan funds Secured Loan funds Unsecured Deferred Tax Liability (Net) Policy Holders' Fund Provision For Linked Liabilities Fair Value Change Account Funds For Future Appropriation

Current Liabilities-Unclaimed dividend

Current Liabilities-Others

Provisions-Provision for tax Provisions-Provision for dividend including taxation Other Provisions Total Liabilities - - - - - - - - -

2008-2009

Segments

Liabilities

Minority Interest

Loan funds Secured Loan funds Unsecured Deferred Tax Liability (Net) Policy Holders' Fund Provision For Linked Liabilities

Fair Value Change Account Funds For Future Appropriation

Current Liabilities-Unclaimed dividend

Current Liabilities-Others Provisions-Provision for tax Provisions-Provision for dividend including taxation Other Provisions

Total Liabilities - - - - - - - - -

Consultancy

Services

Insurance

Services


s

FinancialServic

es

Investment

Activity

OilandGasExplor

ation

DirecttoHomeServic

es


e


urcing

RA

y

Fund

Current Liabilities-Interest accrued but not due onloans

ConsultancyServices

InsuranceServices

TelecommunicationServices

FinancialServices

InvestmentActivity

OilandGasExploration

DirecttoHomeServices

RealtyandInfrastructure

BusinessProcessOutsourcing

RAy

Fund

Current Liabilities-Interest accrued but not due onloans


28/62



Non cash expenditure other than depreciation 2009-10 2008-09

Particulars

Total - -

Break up of Capital Expenditure 2009-10 2008-09

Particulars

- -

Add:Closing CWIP+capital advances - -

Less:Opening CWIP+capital advances -

Capital expenditure as per fixed assets sched - -

Add/Less: any adjustments (Pls mention the details)

Capital expenditure as per Segment disclosur - -

Rs incrores

Rs incrores

Rs incrores

Rs incrores

Additions to Gross block as per fixed assetsschedule (including intangible assets)


29/62



Secondary Segment workings

2009-2010

Segments Europe Others India America Total

Assets

Investments - - -

Fixed Assets - - -Goodwill on consolidation - - -Deferred tax assets - - -

Assets held to cover link liabilities - - -

- -

- - -Current Assets- Bank deposits - - -Balance Current Assets - - -

Loans And Advances- Advance tax - - -Loans And Advances- MAT Credit Entitlement - - -Loans And advances- ICDs - - -

Other Loans And advances - - -Misc Expenditure - - -

Total Assets - - - - - - - -

2008-2009

Segments Europe Others India America nallocate Total

Assets

Investments - - -Fixed Assets - - -Goodwill on consolidation - - -Deferred tax assets - - -

Assets held to cover link liabilities - - -

- -

- - -Current Assets- Bank deposits - - -

Balance Current Assets - - -Loans And Advances- Advance tax - - -Loans And Advances- MAT Credit Entitlement - - -

Loans And advances- ICDs - - -Other Loans And advances - - -Misc Expenditure - - -

Total Assets - - - - - - - -

2009-10 2008-09

Particulars

Total - -

Unallocated

Totalas perB/S

Difference

deposits

Current Assets- Cash & Bank bal other than Bankdeposits

Totalas perB/S

Difference

deposits deposits

Secondary Segment-Details of 'UnallocatedRevenue'

Rs incrores

Rs incrores


30/62



Audited Fit For Consolidation Segment Information for the year ended 31st. March,2010

(A) Primary Segment

a) RevenueExternal Sales/Other Income - - - - - - -

- - - - - - - Inter Segment Sales/Other Income

Revenue - - - - - - - - - - - - - -

b) Expenses - - - - - - - - - - - - - -

c) - - - - - - - - - - - - - -

i) Interest Expenses (net)

ii) Extraordinary Items

iii) Exceptional Items

iv) Prior period Items

d) Profit before tax

nse

e) Profit after tax

f) Assets - - - - - - - - - - - - - -

g) Liabilities - - - - - - - - - - - - - -

h) Other Information

i) Depreciation - - - - - - - - - - - - - -

ii) Amortisation of financial expenses - - - - - - - - - - - - - -

(B) Secondary Segment Europe Others India America nallocate Total

Total Segment Revenue - - - - - -

Segment Assets - - - - - - - - - - - - - 0.01

- - - -

Consultancy

Insurance

Telecomunication

Financial

ServicesInvestme

nts

Oil andGas

Exploration

Direct toHome

Services

RealtInfras

r

Segment Results beforeinterest,exceptional items and tax

iii) Capital Expenditure (Includingadvances)

iv) Non cash expense other thanDepreciation

Capital Expenditure (Including advances)


31/62



Annexure '3A'

Consolidated Cash Flow Statement for the year ended 31st March, 2010

Instructions

1 Please do not delete any rows.2 Insurance companies are required to prepare the cashflow in the indirect method.

3

4

5

5

Rs. in crores

2010 2009 Remarks/Notes

A Cash flow from operating activities :

Adjustments for :Depreciation / Amortisation of intangible assetsImpairment of assets

Miscellaneous expenditure written offDeferred revenue expenditureProvision / (write back) for doubtful debts and advancesProvision / (write back) for foreseeable losses

Provision / (write back) for slow moving capital assetsProvision / (write back) for irrecoverable and damaged assets

Provision / (write back) for damaged capital assetsProvision / (write back) for handset subsidyProvision / (write back) for others/ contingencies

Provision / (write back) for diminution in the value of investmentsExploration costs written offProvision for retirement benefits

Loss / (profit) on sale of fixed assets (net) / fixed assets written offLoss/ (profit) on sale of investments (net)

Loss/ (profit) on sale of investment in TSL's subsidiaries (net)

Loss/ (profit) on sale of investment in TSL's associates (net)Loss/ (profit) on sale of investment in TSL's joint venture (net)

Amortisation of forward cover premium

Unrealised (gains) / loss on foreign exchangeExchange differences arising on consolidation net (gain) /loss

Interest expensesFinance charges

Interest incomeDividend incomeUnrealised (Gains)/Loss on Investment

Change in valuation of Policy liability

Funds for future appropriations

Transfer to Unit Linked Funds

Operating cash flow before working capital changes

Adjustments for:

Interest accrued on investmentsInventoriesUnbilled revenuesDebtors

Other current assetsLoans & advancesCurrent liabilitiesProvisions

Extraordinary itemsExceptional itemsPrior period items

Cash generated from Operations

If there is a need to insert additional rows for new items under any head (A, B or C) please insert rowswhere highlighted in yellow.

In case of a new subsidiary company please prepare the cash flow statement from the dateof becoming a subsidiary (Profit and Loss items should be given proportionately in daysincluding the date of becoming a subsidiary)

In case of a company which ceases to be a subsidiary company, please prepare the cash flowstatement upto the date of cessation.

Please disclose any any non cash transactions as per para 40 of AS 3 by way of a note to thecashflow

Profit before taxation, extraordinary items, exceptional andprior period items

Loss/ (profit) on sale of mutual funds and other current investments

(Increase)/ Decrease of cost over the fair value of current

Cash flow before extraordinary, exceptional and priorperiod items


32/62

Rs. in crores

2010 2009 Remarks/Notes

B Cash flow from investing activities :

Purchase of Fixed assetsProceeds from Sale of Fixed assetsPurchase of investments in TSL's subsidiary companies

Purchase of investments in TSL's associate companies

Purchase of other investments- long termPurchase of other investments- current

Purchase of investments in TSL's joint venture

Advance against investments

Application money

Payment for business acquisitions

Proceeds from Sale of investments in current investments

Proceeds from Sale of investments in TSL's joint venture

Proceeds from sale/transfer of business activity

Inter corporate deposits / Loans givenInter corporate deposits / Loans repaid

Dividends receivedInterest received

Net cash from/ (used in) Investing Activities

C Cash flow from financing activities :

Proceeds from issue of equity share capital

Buyback of equity share capitalProceeds from issue of preference share capitalRedemption of preference share capitalProceeds from Borrowings

Repayments of BorrowingsInter corporate deposits (net)

Repayment of finance lease obligation

Finance charges paidInterest charges paid

Dividend paidDividend tax upon the above

Net cash from/ (used in) Financing Activities

Cash and cash equivalents at beginning of the year

Cash and cash equivalents at end of the year

Deposits with original maturity over three monthsRestricted Cash

Relevant Notes :

(i) Figures in brackets represent outflows.(ii)(iii) ..(iv) .(v)

Previous years figures have been recasted/restated wherever necessary.

Proceeds from Sale of investments in TSL's subsidiarycompanies

Proceeds from Sale of investments in TSL's associate

Proceeds from Sale of investments in other long

Preliminary expenses, share issue expenses & other miscellaneousexpenditure incurred during the year

Net increase/ (decrease) in cash and cash equivalents(A+B+C)

Cash balances acquired on acquisition of subsidiary companies/

Exchange difference on the translation of foreign currency cash andcash equivalents

Cash and Bank balance at the end of the year as perSchedule 9 of Annexure 1

Interest paid is exclusive of, and purchase of Fixed Assets is inclusive of, interest capitalised Rs.------------


33/62



A

Additional information in respect of Cash Flow Statement

Particulars Rs. in crores Rs. in crores

Capital Creditors In respect of CWIP In respect of fixed assets

Opening Balance of capital creditors as on 01.04.08Add: Capital Purchases during the year 08-09Less: Capital advances adjusted against the purchasesLess: Capital creditors paid during the year 08-09Add/Less: any other adjustments (please specify)Closing Balance of capital creditors as on 31.03.09

Opening Balance of capital creditors as on 01.04.09Add: Capital Purchases during the year 09-10Less: Capital advances adjusted against the purchasesLess: Capital creditors paid during the year 09-10Add/Less: any other adjustments (please specify)

Closing Balance of capital creditors as on 31.03.10

Capital Advance Given

Opening Balance of capital Advance given as on 01.04.08Add: Further advance given during the year 08-09Add/Less: movement during the year 08-09 (please specify)Closing Balance of capital advance given as on 31.03.09

Opening Balance of capital Advance given as on 01.04.09Add: Further advance given during the year 09-10Add/Less: movement during the year 09-10 (please specify)Closing Balance of capital advance given as on 31.03.10

Movement in CWIP

Opening Balance of CWIP as on 01.04.08

Add: Additions during the yearLess: Transferred to fixed assetAdd/Less: Any other adjustments (please specify)Closing Balance of CWIP as on 31.03.09

Opening Balance of CWIP as on 01.04.09Add: Additions during the yearLess: Transferred to fixed assetAdd/Less: Any other adjustments (please specify)Closing Balance of CWIP as on 31.03.10

Related party information in respect of capital creditors, capital debtors, CWIP and capital advances.

Rs. in crores

2009-2010 Party name --- Party name --- ParCapital creditors outstanding as at the year endCapital advances made (outstanding as at the year end)

2008-2009 Party name --- Party name --- Par

Capital creditors outstanding as at the year endCapital advances made (outstanding as at the year end)

2007-2008 Party name --- Party name --- ParCapital creditors outstanding as at the year endCapital advances made (outstanding as at the year end)

Additional information in respect of foreign exchange (losses)/ gains

Foreign exchange (losses)/ gains- unrealised Rs. in crores

Particulars 2010 2009

DebtorsCreditorsCapital creditorsCapital advances madeothers [Please specify]

Foreign exchange (losses)/ gains- realised Rs. in crores

Particulars 2010 2009

DebtorsCreditors

i l di


34/62



Annexure

Dividend Information

All amounts are in Rupees.

Particulars

Amount in Rs

Final Dividend of FY 2008-09Tata Sons Limted (TSL)TSL SubsidiariesTSL AssociatesTSL Joint venturesOther companiesMutual funds

Sub-total (A) - -

Interim Dividend of FY 2009-10

Tata Sons Limted (TSL)TSL SubsidiariesTSL AssociatesTSL Joint venturesOther companies

Mutual fundsSub-total (B) - -

Total Dividend (A+B) - -

Total Dividend as per financials

Difference - - This should be 'zero'

Sr. No. Nature of Dividend No. of shares Amount in Rs. Type

1 Final Dividend of FY 2008-09

Total -

Check -

2 Interim Dividend of FY 2009-10

Total -

Check -

Total

Sr. No. Nature of Dividend No. of shares Amount in Rs. Tax on Dividend

1 Final Dividend of FY 2008-09

Total - -

Check -

2 Interim Dividend of FY 2009-10

Dividendincome

received from

Dividendexpensepaid to

Rs

Dividend Received by your Company from Tata Sons Limited / fellow subsidiary / joint venture / associate companTSL during the F.Y. 2009-10

Rs. pershare Companypaying Dividend

Dividend Paid by your Company to Tata Sons Limited / fellow subsidiary / joint venture / associate company of TSLF.Y. 2009-10

Rs. pershare

CompanreceivinDividen


35/62



Annex

Please enter all amounts in full figures

Particulars

Amount in Rs Amount in Rs

Tata Sons Limted (TSL)TSL SubsidiariesTSL Joint ventures

TSL AssociatesParties having significant InfluenceOther companies / open marketMutual fundsTotal - -

Total as per Cashflow - -

Difference - - This should be zero

Purchase of Investments from Tata Sons Limited / fellow subsidiaries / joint Ventures during the

Sr. No.

Total

Purchase of Investments from TSL associates and Parties having Significant Influence during the

Sr. No.

Total

Purchase of Investments from Outsiders during the F.Y. 2009-10

Sr. No.

Total

Sale of Investments to Tata Sons Limited / fellow subsidiaries / joint Ventures during

Sr. No. Date of Sale

TotalCheck

Purchase ofInvestments

from

Sale ofInvestments

to

Name of the Company whosesecurities are purchased /

subscribed

Type ofSecuritiesPurchased

Purchasedfrom

[Name ofcompany]

No.ofshares/unitspurchased

Date ofPurchase

Cost (icurre


subscribed


Purchasedfrom

[Name ofcompany]


Date ofPurchase

Cost (icurre


subscribed


Purchasedfrom

[Name ofcompany]


Date ofPurchase

Cost (icurre

Name of the Company whosesecurities were sold

Type ofSecurities Sold

Sale to[Name ofcompany]

No.ofshares/units

soldConsid

(R


36/62

A6



Annexure '6A'

Movement in Share Capital of your Company

Particulars

Opening Share Capital as on 01.04.09

Equity

PreferenceAdditions during the year

a) Rights Issue

b) Bonus

c) Pref.Allotment

d) Others (Please give details)

Closing Share Capital as on 31.03.10

Equity

Preference

Annexure '6B'

Investment by Subsidiary/Associate/JV of TSL and TSL in your Company in 2009-10

Particulars of issue

Company 1

a) Rights Issueb) Bonusc) Pref.Allotment

d) Others (Please give details)

Company 2

a) Rights Issueb) Bonus

c) Pref.Allotmentd) Others (Please give details)

Note: Please enter all amounts in full figures

Date ofIssue

No. ofshares

FaceValue

Premium/Disco

unt

ValuePer

ShareAmount in Rs.

Name of

Subsidiary/Associate/JV

Date of

investment

No. ofshares

FaceValue

Premiu

m/Discount

Value

PerShare

Amount in Rs.

01.04.09

31.03.10

01.04.09

31.03.10


37/62



Annexure '8A(i)'

Audited Related Party Details

Instructions:

1 Please enter all amounts in full figures (Rs.)

2 Please enter all amounts with respect to a related party with effect from the date of it becoming a related3 Please enter all transactions with respect to a related party upto the date it ceases to be a related party (R

RELATED PARTIES AS PER LIST ATTACHED

R1 R2 etc TOTAL

Expenses/Income1 Purchase of Goods & Services

Corresponding previous year figures

2 Sale of Goods & Services


3 Rent Expense

Corresponding previous year figures4 Rent Income


5 Insurance Expense


6 Insurance Premium Income


7 Finance Expense

corresponding previous year figures

8 Interest Income


9 Professional Fees Expenses


10 Professional Fees Income


11 Miscelleneous Expenses [along with details]corresponding previous year figures

12 Miscellaneous Income [along with details]


13 Bad Debts Written Off


14 Bad Debts Written Back


15 Brand Equity Expense


16 Remuneration Paid to KMPcorresponding previous year figures

17 Claims Paid


18 Claims Received


Provisions

19 Provision for Doubtful Debts

19A Provision for Doubtful Debts made during the yearcorresponding previous year figures

19B


19C Provision for Doubtful Debts [year end balance]


20 Provision For Doubtful Loans & Advances

20Acorresponding previous year figures

20B


20C


AccountHead inAnnualAuditedAccounts

Line Item in FitForConsolidationAccounts

Provision For Doubtful Debts made in earlier years andWritten Back during the year

Provision For Doubtful Loans & Advances made duringthe year

Provision For Doubtful Loans & Advances made inearlier years and Written Back during the year

Provision for Doubtful Loans & Advances [year endbalance]


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R1 R2 etc TOTAL



21 Provision for Diminution in Value of Investments

21Acorresponding previous year figures

21Bcorresponding previous year figures

21Ccorresponding previous year figures

Reimbursements

22


23

corresponding previous year figuresDebit /Credit Notes

24 Credit Note Issued


25 Debit Note Raised

corresponding previous year figuresFixed Assets

26 Purchase of Fixed Assets [along with details]


27 Sale of Fixed Assets [along with details]


28 Profit/(Loss) on Sale of Fixed Assets


Investments/Issue/Subscription/Redemption

29 Bonus Shares Issued


30 Bonus Shares Received


31 Issue of Shares under ESPS/ESOP

corresponding previous year figures32 Redemption of Securities [along with details]


33 Buyback of Shares [along with details]


Outstanding Balances

34 Outstanding Payables [year end balance]


35 Outstanding Receivables [year end balance]


Guarantees and Collaterals35 Guarantees an Co atera s Rece ve

35A Guarantees and Collaterals Received during the yearcorresponding previous year figures

35B Guarantees an Co atera s Repai uring t e yearcorrespon ing previous year igures

35Ccorresponding previous year figures

36 Guarantees and Collaterals Given36A Guarantees an Co atera s Given uring t e year

correspon ing previous year igures36B Guarantees an Co atera s Recovere uring t e year

corresponding previous year figures36C

correspon ing previous year iguresUn e /Unearne Revenue

37 Unbilled Revenue

37A Unbilled Revenue made during the year


37B Unbilled Revenue reversed during the year


37C Unbilled Revenue Outstanding [year end balance]corresponding previous year figures

38 Unearned Revenue


39


40corresponding previous year figures

Provision for Diminution in Value of Investments madeduring the year

Provision for Diminution in Value of Investments made

in earlier years and Written Back during the year

Provision for Diminution in Value of Investments [yearend balance]

Expenses Incurred by Related Party [along withdetails]

Expenses Incurred on Behalf of Related Party [alongwith details]

balance]

balance]

Other Transactions, if any [specify nature oftransaction]


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R1 R2 etc TOTAL




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A8A(ii)



Annexure '8A(ii)'

Audited Related Party Details

Instructions:

1 Please enter all amounts in full figures (Rs.)

2 Please enter all amounts with respect to a related party with effect from the date of it becoming a related par

3 Please enter all transactions with respect to a related party upto the date it ceases to be a related party (Refe


R1 R2 etc TOTAL

Loans / Finance

1 Loans / Finance Received

1A Loans / Finance Received during the year


1B Loans / Finance Repaid during the year


1C Loans / Finance Outstanding [year end balance]


1D


2 Loans / Finance Given

2A Loans / Finance Given during the year


2B Loans / Finance Recovered during the year


2C Loans / Finance Outstanding [year end balance]


2D


Inter Corporate Deposits / Security Deposit

3

3A


3B


3C


4 Inter Corporate Deposit/ Security Deposits Given

4A


4B


4C


Advances

5 Advance Received

5A Advance Received during the year


5B Advance Repaid during the year


5C Advance Outstanding [year end balance]


6 Advance Given

6A Advance Given during the yearcorresponding previous year figures

6B Advance Recovered during the year


6C Advance Outstanding [year end balance]




Interest Accrued on Loans / Finance Received [yearend balance]

Interest Accrued on Loans / Finance Given [year endbalance]

Inter Corporate Deposit/ Security DepositsReceived

Inter Corporate Deposit/ Security Deposits Receivedduring the year

Inter Corporate Deposit/ Security Deposits Repaidduring the year

Inter Corporate Deposit/ Security Deposits Outstanding[year end balance]

Inter Corporate Deposit/ Security Deposits Givenduring the year

Inter Corporate Deposit/ Security Deposits Recoveredduring the year

Inter Corporate Deposit/ Security Deposits Outstanding[year end balance]


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A8B


Annexure '8B'

List of Related Parties of Tata Sons Ltd. as on 31st March 2010

Subsidiaries

1 Computational Research Laboratories Limited2 Ewart Investment Private Limited3 Ewart Investments Limited4 Infiniti Retail Limited

5 Tata AIG General Insurance Company Limited6 Tata AIG Life Insurance Company Limited7 Panatone Finvest Limited8 Tata Investment Corporation Limited9 Tata Limited

10 Tata Petrodyne Limited11 Tata Trustee Company Limited (formerly Tata Trustee Company Private Limited)12 e-Nxt Financials Limited13 TS Investments Limited (w.e.f. 07.01.2010)14 Tata Advanced Systems Limited (w.e.f. 26.09.2008)15 Nova Integrated Systems Limited (w.e.f. 26.09.2008)16 Tara Aerospace Systems Limited (w.e.f. 26.09.2008)17 TRIF Constructions Private Limited (w.e.f.31.12.2008)18 TRIF Erectors Private Limited (w.e.f.31.12.2008)

19 Tata Asset Management Limited20 Tata Asset Management (Mauritius) Private Limited21 Tata Pension Management Limited22 Tata Business Support Services Limited23 Good Health TPA Services Limited (w.e.f. 11.09.2008)24 Tata Capital Limited25 Tata Capital Housing Finance Limited (w.e.f. 15.10.2008)26 Tata Capital Markets Limited27 Tata Capital Pte. Limited (w.e.f. 17.07.2008)28 TC Travel And Services Limited (w.e.f. 15.10.2008)29 Tata Capital Markets Pte. Limited (w.e.f. 05.12.2008)30 Tata Capital Advisors Pte. Limited (w.e.f. 05.12.2008)31 Tata Capital Plc (w.e.f. 10.11.2009)32 Tata Securities Limited33 T Sec Commodities Broking Ltd (w.e.f. 26.10.2009)

34 Tata Housing Development Company Limited35 Concept Marketing and Advertising Limited36 Smart Value Homes Private Limited (w.e.f. 08.09.2009)37 Tata International AG, Zug38 Tata AG, Zug39 TRIF Investment Management Limited40 Tata Sky Limited41 ACTVE Digital Services Private Limited (w.e.f. 21.04.2008)42 Tata Teleservices Limited43 Tata Internet Services Limited44 Wireless - TT Info Services Limited45 Tata Teleservices (Maharashtra) Limited46 21st Century Infra Tele Limited (w.e.f. 01.07.2008)47 Tata Consulting Engineers Limited (formerly TCE Consulting Engineers Limited)48 TCE QSTP-LLC (w.e.f. 07.07.2008)49 Tata Realty and Infrastructure Limited50 Acme Living Solutions Private Limited (w.e.f. 27.01.2009)51 Ahinsa Realtors Private Limited52 Ardent Properties Private Limited (w.e.f.19.12.2008)53 Arrow Infraestate Private Limited (w.e.f.30.09.2008)54 Gurgaon Construct Well Private Limited (formerly Unitech Construct Well Private Limited) (w.e.f.30.09.2008)

55 Gurgaon Infratech Private Limited (formerly Unitech Infratech Private Limited) (w.e.f.30.09.2008)56 Gurgaon Realtech Limited (formerly Unitech Real Tech Limited) (w.e.f. 30.09.2008)57 Landscape Structures Private Limited (w.e.f.19.12.2008)58 Pioneer Infratech Private Limited59 TRIF Gandhinagar Projects Private Limited60 TRIF Gurgaon Housing Projects Private Limited (w.e.f. 24.06.2009)61 TRIF Hyderabad Projects Private Limited62 TRIF Infrastructure Private Limited

63 TRIF Kochi Projects Private Limited (Ceased to be a subsidiary w.e.f.31.03.2010)64 TRIF Kolkata Projects Private Limited65 TRIF Mega Projects Private Ltd (w.e.f.31.12.2008)66 TRIL Logistics Private Limited (formerly TRIF Modern Superstructures Private Limited) (w.e.f.31.12.2008)


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A8B

67 TRIF Property Development Private Limited68 TRIF Real Estate and Development Private Limited69 TRIF Realty Projects Private Limited70 TRIF Structures and Builders Private Limited (w.e.f.31.12.2008)71 TRIF Trivandrum Projects Private Limited72 TRIL Airport Developers Limited73 TRIL Constructions Limited74 TRIL Developers Limited75 TRIL Roads Private Limited (formerly Navinya Buildcon Private Limited)

76 TRIF Amritsar Projects Private Limited (w.e.f.18.09.2008 and ceased to be a subsidiary w.e.f. 01.03.2009)77 Tata Consultancy Services Limited78 APONLINE Limited79 C-Edge Technologies Limited80 CMC Americas Inc81 CMC Limited82 Custodia De Documentos Interes Limitada83 Diligenta Limited84 ERI Holdings Corp.(w.e.f. 05.06.2009)85 Exegenix Research Inc. (w.e.f. 05.06.2009)86 Financial Network Services (Africa) (Pty) Ltd. (Ceased to be a subsidiary w.e.f. 05.03.2010)87 Financial Network Services (Beijing) Co. Ltd.88 Financial Network Services (Europe) Plc (Ceased to be a subsidiary w.e.f. 02.12.2008 )89 Financial Network Services (H.K.) Limited

90 Financial Network Services Malaysia Sdn Bhd (Liquidated on 16.6.2009. Hence ceased to be a subsidiary)91 MGDC S.C. (w.e.f. 01.01.2010)92 MP Online Limited93 PT Financial Network Services94 PT Tata Consultancy Services Indonesia95 Syscrom S.A.96 Tata America International Corporation97 Tata Consultancy Services (Africa) (PTY) Ltd.98 Tata Consultancy Services (China) Co., Ltd.99 Tata Consultancy Services (Philippines) Inc. (w.e.f. 19.09.2008 )100 Tata Consultancy Services (South Africa) (PTY) Ltd.101 Tata Consultancy Services (Thailand) Limited (w.e.f. 12.05.2008 )102 Tata Consultancy Services Argentina S.A. (Formerly TCS Argentina S.A.)103 Tata Consultancy Services Asia Pacific Pte Ltd.104 Tata Consultancy Services Belgium SA

105 Tata Consultancy Services BPO Chile SA (Formerly Tata Consultancy Services Chile Limitada)106 Tata Consultancy Services Canada Inc.(formerly Exegenix Canada Inc. )107 Tata Consultancy Services Chile S.A.108 Tata Consultancy Services De Espana S.A.109 Tata Consultancy Services De Mexico S.A., De C.V.110 Tata Consultancy Services Deutschland GmbH111 Tata Consultancy Services Do Brasil Ltda (Formerly Tata Consultancy Services Do Brasil S.A.)112 Tata Consultancy Services France SAS (Formerly TKS - Tecknosoft (France) SAS)113 Tata Consultancy Services Japan Ltd.114 Tata Consultancy Services Luxembourg S.A115 Tata Consultancy Services Malaysia Sdn Bhd116 Tata Consultancy Services Morocco SARL AU117 Tata Consultancy Services Netherlands BV118 Tata Consultancy Services Portugal Unipessoal Limitada119 Tata Consultancy Services Sverige AB120 Tata Consultancy Services Switzerland Ltd. (Formerly TKS - Tecknosoft S.A.)121 Tata Information Technology (Shanghai) Company Limited122 Tata Infotech (Singapore) Pte. Limited (Liquidated w.e.f. 24.03.2010)123 Tata Infotech Deutschland GmbH (Ceased to be a subsidiary w.e.f. 22.10.2008 )124 TATASOLUTION CENTER S.A125 TCS e-Serve America, Inc (w.e.f.10.02.2009 )126 TCS e-Serve International Limited (Formerly CGSL International Limited) (w.e.f. 31.12.2008 )127 TCS e-Serve Limited (Formerly Citigroup Global Services Limited) (w.e.f. 31.12.2008 )128 TCS Financial Management, LLC [Ceased to be a subsidiary w.e.f. 14.04.2009]129 TCS Financial Solutions Australia Holdings Pty Limited (Formerly Financial Network Services (Holdings) Pty Limited)130 TCS Financial Solutions Australia Pty Limited (Formerly Financial Network Services Pty Limited)131 TCS FNS Pty Limited132 TCS Iberoamerica SA133 TCS Inversiones Chile Limitada

134 TCS Italia SRL135 TCS Management Pty Ltd.136 TCS Solution Center S.A.137 TCS Uruguay S.A. (w.e.f. 01.01.2010)


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A8B

138 WTI Advanced Technology Limited

Associates

1 Advinus Therapeutics Private Limited2 Niskalp Energy Limited3 Tata Communications Limited4 Tata Elxsi Limited5 Tata Industries Limited6 Tata International Limited

7 Tata Motors Limited8 Tata Steel Limited9 Tata Tea Limited

10 The Tata Power Company Limited11 Trent Limited12 Vantech Investments Limited13 Voltas Limited14 Tata Chemicals Limited15 Global Information Services Limited16 Nagarjuna Oil Corporation Limited (w.e.f. 04.08.2008)17 TRIL Infopark Limited (27.05.2008)18 Miracle Entertainment Private Limited19 Exegenix Research Inc. (Ceased to be an associate and became a subsidiary w.e.f. 05.06.2009)20 Firstech Solutions Co. Limited (Ceased to be an associate w.e.f. 12.01.2009)21

National Power Exchange Limited (w.e.f. 11.12.2008)22 Hemisphere Properties India Limited23 Precision Camshafts Limited (w.e.f. 29.08.2008)24 Quikjet Cargo Airlines private Limited (w.e.f. 16.06.2008)25 Tata Autocomp Systems Limited (w.e.f. 28.06.2008)26 Speech & Software Technologies (India) Private Limited27 The Associated Building Company Limited28 Casa Dcor Private Limited29 Landmark Limited (w.e.f. 20.05.2008 and ceased to be an associate on 26.03.2009)30 Amalgamated Plantations Private Limited (w.e.f 29.04.2009)31 Rockbourne Holding B.V.32 Tata Precision Industries Pte Limited33 Tata Enterprises (Overseas) AG34 Titan International Investments B.V35 Piaggio Aero Industries S.p.A (w.e.f. 09.10.2008)

36 Titan International Marketing Limited37 TKM Overseas Transport Limited

Joint Ventures

1 Technopolis Knowledge Park Limited2 Virgin Mobile India Private Limited3 Rentalbazaar (India) Limited4 Strategic Energy Technolgy Systems Limited5 Pune- Solapur Expressways Private Limited (w.e.f. 20.03.2009)6 Adithya Automotives Private L

Constructions_ 0910 Sub-JV Annex 1-16

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