EMAMI REALTY LIMITED — Audit Report / Information 2021

Jul 16, 2021

cmami realty limited

Ref: ERUSECRETARIAU2021 ·22/322

16th July, 2021

To
The General Manager	The Secretary	The Secretary
Department of Corporate	StockExchangeofNational	The Calcutta Stock Exchange
Services	India Limited	Limited
BSE Limited	Sandra KurlaExchangePlaza,	7, Lyons Range
Phiroze S Jeejeebhoy Towers,	Complex,	Kolkata-700001
Dalal Street, Mumbai-400001	Sandra (E), Mumbai-400051

Respected Sir I Madam,

Sub: Disclosure of Related Party Transactions on a consolidated basis for the year ended 31 st March, 2021.

Ref: Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements}, Regulations, 2015

Pursuant to Regulation 23(9) of the SESI (Listing Obligations and Disclosure Requirements), Regulations, 2015, please find enclosed herewith the disclosure of Related Party Transactions on a consolidated basis, in the format specified in the accounting standards, for the year ended 31 st March, 2021.

This is for your information and record.

Thanking you. Yours faithfully,

Paye! Agarwal Company Secretary ACS 22418

41 Related Party Transactions

1. List of Related Parties as required by IND AS-24, "Related Party Disclosures", are given below:

A. Related Party

• i. Associates :
  • 1. Roseview Developers Private Limited (50%)
  • 1. Prajay Urban Private Limited (50%)
  • 1. Bengal Emami Housing Limited (30%)
  • 1. Swanhousing & Infra Private Limited (33.66%)

ii. Limited Liability Partnerships :

1. Lohitka Properties LLP (10%)

2. Supe1value Nirman LLP (0.0006%)

B. Other Parties with whom transactions have taken place during the year

i. Key Management Personnel & Other Directors:

a) Key Management Personnel:

• 1. Mr. Rajesh Bansal
• 1. Dr. Nitesh Kumar Gupta
• 1. Mr. Gfrija Kumar Choudhary
• 1. Mr. Rajendra Agarwal
• 1. Mrs. Paye! Agarwal

b) Other Directors:

ii. Entities where Directors have significant influence

• 1. Dev Infracily Private Limited
• 1. Raj Infraproperties Private Limited
• 1. Orbit Projects Private Lirnited

iii. Promoters

iv. Entities wherein the Company's promoters have significant influence

1. Add Albatross Properties Private Limited 114. Prime Destir1ations LLP 2. AMRI Hospitals Limited 115. Prime Diruensions LLP 3. Creative Cultivation Private Limited 116. Prime Eco-Builders LLP 4. Emami Agrotech Limited 117. Prime Ecospace LLP 5. Fastgrow Beverages Private Limited 118. Prime Fast Ashiyana LLP 6. Supervalue Buildcon Private Limited 119. Prime Fast Designs LLP 7. Emami Cement Liruited (upto 14.07.2020) 120. Prime Fast Enclave LLP 8. Supervalue Constructions Private Limited 121. Prirne Fast Galaxy LLP 9. Emami Estates Private Limited 122. Prime Fast Heritage LLP 10. Emami Home Private Limited 123. Prirne Fast Higluise LLP 11. Emami Lirnited 124. Prime Fast Homes LLP 12. Emami Power Limited (upto 28.03.2020) 125. Prime Fast Housir1g LLP 13. Supervalue Projects Private Limited 126. Prime Fast Landmark LLP 14. Fastgrow Nirman Private Limited 127. Prime Fast Niketan LLP 15. Emami Vriddhi Commercial Private Limited 128. Prime Fast Paradise LLP 16. Fastgrow Crops Priva te Limited 129. Prime Fast Parkview LLP 17. Jhansi Properties Private Limited 130. Prime Fast Residency LLP 18. Magnificient Vyapaar LLP 131. Prime Fast Residential LLP 19. MidkotTrades Private Lirnited 132. Prime Fast Villa LLP 20. New Way Constructions Limited 133. Prime Horizon LLP 21. Oriental Sales Agencies (India) Private Limited 134. Prime Lakeview LLP 22. Paradise Agriculture Private Limited 135. Prime Niketan LLP

2. Mr. Abhijit Datta Non-Executive Chairman (Indep endent) 2. Mr. Hari Mohan Marda Independent Dfrector 3. Mr. Ram Go bind Ganeriwala Independent Director 4. Mrs. Karabi Sengupta Independent Director

Whole-time Director & CFO (upto 31.07.2020) Chief Financial Officer (w.e.f. 01.07.2020)

• 1. Mr. Debasish Bhaumik Independent Director
• 1. Mr. Basant Kumar Parakh Non-Executive Non-Independent Director

1. Emami Capital Markets Limited 12. Sneha Gardens Private Lirnited

** Merged with Sneha Gardens Private Limited w.e.f. 08.02.2021

• *Merged with Sneha Enclave Private Lirnited w.e.f. 08.02.2021
• 1. Prabhakar Vir1iyog Private Limited** 10. TMT Viniyog Limited 5. Suraj Vir1iyog Private Limited** 11. Sneha Enclave Private Limited

Whole-time Director Managing Director & CEO

Company Secretary

1. Bhanu Vyapaar Private Limited ** 7. Emami Frankross Liruited 2. Diwakar Viniyog Private Limited* 8. Emami Paper Mills Limited 3. Suntrack Commerce Private Limited * 9. Raviraj Viniyog Private Limited **

2. Sanjeevani Vyapaar LLP 137. Snowline Abasan LLP 25. Sneha Skyhigh Private Limited 138. Snowline Appartments LLP 26. Sneha Abasan Private Limited 139. Snowline Brick LLP 27. Sneha Niketan Private Limited 140. Snowline Buildcon LLP 28. Sundew Finance Private Limited 141. Snowline Conclave LLP 29. South City Projects (Kolkata) Limited 142. Snowline Enclave LLP 30. Anamika Kala Sangam Trust 143. Snowline Estates LLP 31. Begonia Textiles Priva te Limited 144. Snowline Highri..se LLP 32. Eveni..ngstar Vi..nimay Private Limited 145. Snowline Homes LLP 33. Pol pit Vincom Private Limited 146. Snowline Housing LLP 34. Satyam Housing Nieman Private Limited 147. Snowline Niketan LLP 35. Everline Abasan LLP 148. Snowline Nivas LLP 36. Everline Avas LLP 149. Snowline Promoters LLP 37. Everline Buildcon LLP 150. Snowline Properties LLP 38. Everline Builders LLP 151. Snowline Realtors LLP 39. Everline Conclave LLP 152. Snowline Residency LLP 40. Everline Constech LLP 153. Snowline Towers LLP 41. Everline Construction LLP 154. Snowline Villa LLP 42. Everline Enclave LLP 155. Supergrow Abasan LLP 43. Everline Estates LLP 156. Supergrow Amenities LLP 44. Everline Highrise LLP 157. Supergrow Ashiyana LLP 45. Everline Homes LLP 158. Supergrow Buildings LLP 46. Everline Niketan LLP 159. Supergrow Designs LLP 47. Everline Ni..rman LLP 160. Supergrow Developers LLP 48. Everline Promoters LLP 161. Supergrow Elite Properties LLP 49. Everline Residency LLP 162. Supergrow Enclave LLP 50. Everline Towers LLP 163. Supergrow Estate LLP 51. Everline Villa LLP 164. Supergrow Heritage LLP 52. Fast Home Amenities LLP 165. Supergrow Infocom LLP 53. Fast Home Atmosphere LLP 166. Supergrow Lodging LLP 54. fast Home Constech LLP 167. Supergrow Modern Realty LLP 55. Fast Home Creative LLP 168. Supergrow Paradise LLP 56. Fast Home Designs LLP 169. Supergrow Villa LLP 57. Fast Home Developers LLP 170. Albatross Biocorp LLP 58. Fast Home Dimensions LLP 171. Viewline Abasan LLP 59. Fast Home Enclave LLP 172. Viewline Ashiyana LLP 60. Fast Home Galaxy LLP 173. Viewline Buildcon LLP 61. Fast Home Highri..se LLP 174. View line Builders LLP 62. Fast Home Iconic LLP 175. Viewline Constech LLP 63. Fast Home Niketan LLP 176. Viewline Estates LLP 64. Fast Home Paradise LLP 177. Viewline Heights LLP 65. Fastgrow Amenities LLP 178. Viewline Highri..se LLP 66. Fastgrow Avas LLP 179. Viewline Housing LLP 67. Fastgrow Avenues LLP 180. Viewline Niketan LLP 68. Fastgrow Bricks LLP 181. Viewline Projects LLP 69. Fastgrow Buildcon LLP 182. View line Promoters LLP 70. Fastgrow Buildings LLP 183. Viewline Properties LLP 71. Fastgrow Citylights LLP 184. Viewline Residency LLP 72. Fastgrow Concrete LLP 185. Viewline Villa LLP 73. Fastgrow Co1mect LLP 186. Supergrow Apartment LLP 74. Fastgrow Constech LLP 187. Supergrow Avas LLP 75. Fastgrow Designs LLP 188. Supergrow Avenues LLP 76. Fastgrow Developers LLP 189. Supergrow Brick LLP 77. Fastgrow Dream Home LLP 190. Supergrow Buildcon LLP 78. Fastgrow Dwelling LLP 191. Supergrow Citylights LLP 79. Fastgrow Elite Property LLP 192. Supergrow Commodeal LLP 80. Fastgrow Empire LLP 193. Supergrow Conclave LLP 81. Fastgrow Galaxy LLP 194. Supergrow Concrete LLP 82. Fastgrow Greenview LLP 195. Supergrow Connect LLP 83. Fastgrow Heritage LLP 196. Supergrow Constech LLP 84. Fastgrow Home Constructions LLP 197. Supergrow Creative LLP 85. Fastgrow Iconic LLP 198. Supergrow Dream Home LLP 86. Fastgrow Landmark LLP 199. Supergrow Dwelling LLP 87. Fastgrow Legacy LLP 200. Supergrow Empire LLP 88. Fastgrow Lighthouse LLP 201. Supergrow Galaxy LLP 89. Fastgrow Living LLP 202. Supergrow Highri..se LLP

3. Prime Constructions Private Limited 136. Prime Parkview LLP

4. Fastgrow Luxe Living LLP 204. Supergrow Horizon LLP 92. Fastgrow Majestic LLP 205. Supergrow Housing LLP 93. Fastgrow Modern Realty LLP 206. Supergrow Iconic LLP 94. Fastgrow Nest LLP 207. Supergrow Landmark LLP 95. Fastgrow Niketan LLP 208. Supergrow Legacy LLP 96. Fastgrow Northwood LLP 209. Supergrow Lifestyle LLP 97. Fastgrow Residency LLP 210. Supergrow Lighthouse LLP 98. Fastgrow Residential LLP 211. Supergrow Luxe Living LLP 99. Fastgrow Skytowers LLP 212. Supergrow Majestic LLP 100. Fastgrow Smart Homes LLP 213. Supergrow Nest LLP 101. Fastgrow Sweet Living LLP 214. Supergrow Niketan LLP 102. Fastgrow Township LLP 215. Supergrow Nirman LLP 103. Fastgrow Ultima LLP 216. Supergrow Nivas LLP 104. Fastgrow Urban LLP 217. Supergrow Northwood LLP 105. Fastgrow Voyage Realty LLP 218. Supergrow Planner LLP 106. Home Citylights LLP 219. Supergrow Promoters LLP 107. Prime Amenities LLP 220. Supergrow Residency LLP 108. Prime Appartments LLP 221. Supergrow Resort LLP 109. Prime Atmosphere LLP 222. Supergrow Shelter LLP 110. Prime Avas LLP 223. Supergrow Skytowers LLP 111. Prime Conclave LLP 224. Supergrow Township LLP 112. Prime Constech LLP 225. Supergrow Ultima LLP

5. Fastgrow Lodging LLP 203. Supergrow Home Construction LLP 113. Prime Construction LLP 226. Superview Constructions Private Limited

EMAMI REALTY LIMITED

Notes to Consolidated Financial Statements

Enterprises wherein theKey Management PersonnelEntities over which DirectorsTotalAssociatesLimited Liability PartnershipsCompany's promoters havePromotersand Other Directorshave significant influencesignificant influence31-03-202131-03-202031-03-202131-03-202031-03-202131-03-202031-03-202131-03-202031-03-202131-03-202031-03-202131-03-202031-03-202131-03-20201,55,796.304,17,174.983,46,509.322,61,378.691,23,372.502,23,136.82$\overline{a}$$\overline{a}$$\sim$$\sim$÷$\blacksquare$$\overline{\phantom{a}}$on a3,96,967.493,32,995.23$\overline{\phantom{a}}$$\omega$ä.$\overline{\phantom{a}}$2,40,241.2299,480.531,56,726.272,33,514.70$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\omega$$\overline{\phantom{a}}$10,755.0112,819.3323,574.3413,702.357,519.886,182.48i.$\overline{\phantom{a}}$$\omega$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\blacksquare$504.0020,389.11510.0024.351,861.978,165.1918,017.138,693.54$\omega$$\overline{a}$÷.$\overline{\phantom{a}}$$\overline{\phantom{a}}$٠167.684,160.0040,023.9712,777.5181,964.3816,983.4241,772.7345.90$\frac{1}{2}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$21,747.663,704.9333.660.546,573.582.106.8715,140.421,597.52$\ddot{\phantom{0}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$÷371.25218.87371.25218.87$\blacksquare$$\omega$ :$\tilde{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\frac{1}{2}$$\overline{\phantom{a}}$$\sim$$\overline{a}$$\overline{\phantom{a}}$1,133.302,690.750.04484.51648.792,690.71$\overline{\phantom{a}}$$\sim$$\omega$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\sim$$\sim$0.04823.632,459.301,790.51Repayment of Advances Received$\sim$2,459.26966.88$\sim$$\tilde{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$Sec$\sim$÷.7.62253.970.05256.92246.29260.79Advances Given$\overline{\phantom{a}}$3.870.01$\overline{a}$÷$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$0.057.62246.293.91257.86Realisation of Advances Givens.$\omega$$\sim$$\omega$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$×.6,408.496,408.49JDA Deposit Given$\blacksquare$$\blacksquare$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\bullet$$\overline{\phantom{a}}$$\omega$$\sim$ .$\star$$\sim$$\overline{\phantom{a}}$$\overline{a}$684.25684.252,000.00Refund of Security Deposit2,000.00×,$\sim$$\sim$×$\overline{\phantom{a}}$Je.$\overline{\phantom{a}}$$\sim$٠110.3058.273,332.86271.1012.916.562,714.711.55205.50338.93386.97Reimbursements$\overline{\phantom{a}}$$\frac{1}{2}$$\overline{a}$7,052.307,052.30Sale of Investments$\omega$$\overline{\phantom{a}}$$\omega$$\sim$÷$\omega$W$\overline{\phantom{a}}$$\Delta$$\sim$$\sim$×7,678.69Reimbursement of Premium on Bond$\sim$7,678.69$\sim$$\blacksquare$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\overline{\phantom{a}}$$\sim$$\sim$$\blacksquare$116.40Dividend Received1.35116.401.35$\overline{a}$$\sim$$\overline{a}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\overline{a}$$\sim$$\overline{\phantom{a}}$0.530.53Rent$\blacksquare$ω,$\frac{1}{2}$$\rightarrow$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\overline{\phantom{a}}$٠$\overline{\phantom{a}}$$\blacksquare$$\overline{\phantom{a}}$38.5618.6038.5618.60Rent Received$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\blacksquare$$\sim$39.685.4645.14$\sim$$\sim$Commission Received$\overline{\phantom{a}}$œ.$\sim$$\sim$$\overline{\phantom{a}}$٠$\overline{\phantom{a}}$÷۰11.8011.8011.8011.80Royalty$\sim$Υü.$\frac{1}{2}$$\overline{\phantom{a}}$$\sim$$\sim$٠$\omega$$\overline{\phantom{a}}$$\blacksquare$15.50Corporate Social Responsibility15.50$\overline{\phantom{a}}$$\sim$90.99261.70356.450.481.53170.23235.17119.75Commission Paid$\sim$$\overline{\phantom{a}}$$\overline{a}$$\overline{\phantom{a}}$i w0.624.270.624.27Share of Loss in LLP$\overline{\phantom{a}}$$\overline{a}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\omega$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\overline{a}$Remunerations480.04419.00480.04Short-term employee benefits419.003.655.953.655.95Sitting Fees$\sim$$\sim$$\tilde{\phantom{a}}$×,×٠$\overline{a}$$\overline{\phantom{a}}$Optionally Convertible Debentures3,534.003,534.00$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\overline{\phantom{a}}$$\blacksquare$$\overline{a}$$\overline{\phantom{a}}$$\bullet$$\overline{\phantom{a}}$$\bullet$1.701.70Staff Welfare$\overline{\phantom{a}}$$\sim$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\sim$$\overline{\phantom{a}}$÷$\overline{\phantom{a}}$$\overline{\phantom{a}}$209.470.3451.93209.1351.93Purchase of Trade Goods$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\tilde{\phantom{a}}$$\blacksquare$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$250.00250.00Purchase of Land$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\omega_{\rm c}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\sim$$\sim$$\overline{a}$5,500.005,500.00$\omega$$\omega$$\overline{\phantom{a}}$$\sim$Redemption of Debentures$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\omega$ .$\sim$$\overline{a}$5,725.005,725.00Project Undertaking Acquisitionó.$\overline{a}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\sim$$\sim$$\overline{\phantom{a}}$$\sim$$\blacksquare$$\overline{\phantom{a}}$$\sim$3,87,663.5872,600.002,61,920.003,87,663.581,89,320.00Corporate Guarantee taken×.$\blacksquare$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\sim$٠$\sim$22,50020,00037,500.001,03,000.0015,00083,000Corporate Guarantee given$\overline{\phantom{a}}$$\overline{a}$$\overline{a}$$\sim$$\overline{a}$$\overline{a}$$\sim$$\overline{a}$$\sim$$\sim$Balance as on 31st March, 202186,317.3511,864.555,951.3937,704.01768.01431.695,145.1448,181.64Loans Given$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\sim$$\sim$3,328.3720.297.333,249.3213,866.996,398.0179.0432.32$\overline{a}$$\sim$$\overline{a}$÷.$\sim$Interest Receivable$\overline{a}$х.82,375.5333,913.64214.53971.6882,161.0032,941.97Loans Taken$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$$\overline{\phantom{a}}$$\ddot{\phantom{1}}$$\ddot{ }$$\sim$14,522.794,555.754,701.282.031.6112,491.18145.53$\overline{\phantom{a}}$$\sim$Interest Payable$\blacksquare$$\omega$$\omega$ .$\overline{\phantom{a}}$$\frac{1}{2}$$\sim$3,536.003,536.00$\overline{\phantom{a}}$Optionally Convertible Debentures$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$٠۰$\sim$$\frac{1}{2}$$\overline{\phantom{a}}$$\sim$253.990.04256.927.62256.92246.290.05Advances Given$\sim$$\overline{\phantom{a}}$$\frac{1}{2}$$\overline{\phantom{a}}$$\overline{\phantom{a}}$۰÷.2,701.951,281.041,269.792,690.7111.24$\sim$$\overline{\phantom{a}}$11.24$\overline{\phantom{a}}$$\overline{\phantom{a}}$Advances Taken$\overline{\phantom{a}}$÷.$\overline{\phantom{a}}$$\overline{\phantom{a}}$Fluctuating Capital Account with a50.6851.3051.3050.68LLP (Credit Balance)18,600.0021,774.2424,324.242,550.002,550.0016,050.00$\omega_{\rm c}$$\omega$Security Deposit$\cdot$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\frac{1}{2}$$\overline{\phantom{a}}$6.006.006.006.00$\overline{\phantom{a}}$$\overline{\phantom{a}}$Security Deposit Receiveda.$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\overline{a}$×.43.70363.835.28363.8338÷.÷$\blacksquare$$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\overline{\phantom{a}}$Other Receivables$\mathbf{u}$ .$\sim$18,535.3176.416,398.3312,060.580.4176.000.41$\blacksquare$76.00$\overline{\phantom{a}}$$\omega$$\blacksquare$Investments$\omega'$$\overline{\phantom{a}}$2,448.002,448.002,448.002,448.00×.$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\sim$$\overline{\phantom{a}}$$\bullet$$\sim$$\frac{1}{2}$$\sim$Inventories11.7911.79××٠$\overline{a}$$\overline{\phantom{a}}$$\overline{a}$$\bullet$$\blacksquare$Receivable$\sim$$\blacksquare$œ$\sim$351.25587.13525.0035.38225.3126.75124.471.47Pavable$\overline{\phantom{a}}$$\overline{\phantom{a}}$$\sim$$\omega$$\overline{a}$$\overline{\phantom{a}}$4,74,752,3497,378.894,02,228.5036,203.3546,565.4616,501.2325,928.2844,674.31$\sim$×$\hat{\phantom{a}}$$\blacksquare$$\overline{\phantom{a}}$Corporate Guarantee taken÷.1,03,000.0041,197.2524,322.2583,000.0016,875.0020,000.00$\blacksquare$$\overline{\phantom{a}}$Corporate Guarantee given$\mathcal{L}_{\mathbf{m}}$ .na.$\sim$$\sim$œ.$\overline{a}$	v) Transactions during the year with related parties:														( ₹ in Lakhs)
	Nature of Transactions
	Loans Taken
	Loans Repaid
	Interest Paid
	Loan Given
	Realisation of Loan Given
	Interest Received
	Interest Received on Debenture
	Advances Received

$f_{\rm{in}}$

Notes:

vous.1. Post-employment benefits are actuarially determined on overall basis and hence not separately provided.2. Corporate Guarantee includes Full Value of Multiple Guarantees taken against Loans from Banks & Financial