II. All the investments are in the name of the Company and are held as long term investments and provision for decline in value, other than temporary, has been considered wherever necessary.
III. Employee Benefits:
a. Provident Fund
The Employees Provident Fund and miscellaneous Provisions Act, 1952 is not applicable, since the number of employees in the company is not above the limit specified in the Act.
b. Gratuity
The Payment of Gratuity Act 1972 is not applicable, since the number of employees in the company is not above the limit specified in the Act.
c. Leave Encashment
The company does not provide Leave encashment benefits to its employees in the absence of any specific obligations.
IV. Since the Company's registration as NBFC is cancelled by the RBI, the provisions of Section 45 IC of Reserve Bank of India (Amendment) Act, 1997 regarding creation of a Reserve Fund is not applicable.
V. Provision carried in the books is more than the value of assets held by the Company, because of the ongoing legal cases which are pending at different forums at various stages. In view of the above, the provision is carried as such.
VI. There are no separate reportable segments.
VII. During the current year and in the previous year, the company has not earned or incurred any income or expenditure in foreign currency.
VIII. Figures for the previous year have been regrouped wherever necessary.