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Notes to Accounts of Mini Diamonds (India) Ltd.

Mar 31, 2013

1. In the absence of Confirmation of balances, Trade Receivables, Trade Payables and Loans and Advances are taken as per Books of Accounts and are subject to reconciliation, if any.

2. In the opinion of the Board, the Current Assets are approximately of the value stated if realized in the ordinary course of Business.

3. Previous year''s figures have been regrouped and restated wherever considered necessary.


Mar 31, 2012

1. In the absence of Confirmation of balances, Debtors, Creditors and Loans and Advances are taken as per Books of Accounts and are subject to reconciliation, if any.

2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of Business.


Mar 31, 2011

1. There are no Micro & Small Enterprises, to whom the Company owes dues, which are outstanding for more than 45 days as at 31st March, 2011. This information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company.

2. In the absence of Confirmation of balances, Debtors, Creditors and Loans and Advances are taken as per Books of Accounts and are subject to reconciliation, if any.

3. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of Business.

The breakup of Differed Tax Assets & Liabilities into its major components at the year end is as follows :

3. The company is not a licensed undertaking and hence details of licensed installed capacity have not been given.

4. Previous year''s figures have been regrouped and rearranged wherever necessary.

5. Information pursuant to part IV Schedule VI to the companies Act, 1956.


Mar 31, 2010

1. Exchange Difference (Net), being Gain/(Loss), arising on exchange rate fluctuation included in Profit & Loss Account - Rs. (49.72) lacs [Previous Year: Rs. (50.67) lacs]

2. There are no Micro & Small Enterprises, to whom the Company owes dues, which are outstanding for more than 45 days as at 31ST March, 2010. This information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company.

3. In the absence of Confirmation of balances, Debtors, Creditors and Loans and Advances are taken as per Books of Accounts and are subject to reconciliation, if any.

4. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of Business.

5. The company is not a licensed undertaking and hence details of licensed installed capacity have not been given.

6. The company has not employed any person whose salary payable exceeds Rs. 24,00,000/- per annum employed through out the year or Rs.2,00,000/- per month employed for the part of the year. Hence, no additional details are provided under section 217(2A) of the Companies Act.

7. Previous years figures have been regrouped and rearranged wherever necessary.


Mar 31, 2009

1 Exchange Difference (Net), being Gain/(Loss), arising on exchange rate fluctuation Included in Profit & Loss Account - Rs. (41.61) lacs [Previous Year: Rs. (44.13) lacs]

2. There are no Micro & Small Enterprises, to whom the Company owes dues, which are outstanding for more than 45 days as at 31st March, 2009. This information as required to be disclosed under the Micro. Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company,

3. In the absence of Confirmation of balances, Debtors. Creditors and Loans and Advances are taken as per Books of Accounts and are subject to reconciliation, if any.

4. in the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of Business.

5 The company is not a licensed undertaking and hence details of licensed installed Capacity haue not been given.

6 The company has not employed any person whose salary payable exceeds Rs 24,00,000/- per annum employed through out the year or Rs.2,00,000/- per month employed (or the part of the year. Hence, no additional details are provided under section 217(2A) of the Companies Act.

7 Previous years figures have been regrouped and rearranged Wherever necessary,

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