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Accounting Policies of Aramusk Infrastructure Investments Ltd. Company

Mar 31, 2009

I) Accounts are prepared under the historical cost convention and on the basis of going concern concept with revenue recognised and expenses accounted on their accrual and in conformity with standard accounting policies and mandatory accounting standards issued by the Institute of Chartered Accountants of India to the extend applicable to the company and the provisions of the Companies Act 1956.

ii) The company follows mercantile system of accounting.

iii) Expenses prior to the commencement of business have been classified under Preliminary Expenses, such expenses have been deferred and amortised over the future benefit of such expenses.