Notes to Accounts of Emerald Finance Ltd.

Mar 31, 2015

1. In the opinion of the management all the current Assets, loans and Advances have a value On realization fn the ordinary course of business at IPOs equal to the amount at which they are stated, (Debitor Credit balances on whatever accounts are subject to confirmation from the parties as such, their effect or- profit and loss account cannot be reflected.

2.Prevtou5 gear's figures have been regrouped rearranged whenever necessary to make them comparable wit ft the figure of Current ¥ear, /

3. Non Current Investments are stated a: cost.

4. Note to 'H form an integral part of the Balance Sheet and Profit and Loss for the year ended 31st of March, 2015 which are daily authenticated hereto