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Notes to Accounts of SSPN Finance Ltd.

Mar 31, 2015

1. No contract on capital account remains to be executed.

2. There is no contingent liabilities hence it is not provided.

3. The amount of Exchange difference (Net) credited to the profit & Loss Account for the Year Rs. Nil.

4. The balances appearing under Sundry Debtors, Sundry Creditors Advances to Suppliers and others are subject to confirmation

5. In determining Earning per share as per AS - 20, the Company has considered net profit after tax. The number of Shares used for determining basic EPS is the total Number of shares issued & fully paid up as at 31st March, 2015.

6. The cash flow Statement As per AS 3 is as per Annexure.

7. No disclosure is required under AS-24 on "Discontinuing Operations" issued by the Institute of Chartered Accountants of India as the company has not discontinued any line of its activity/product line during the year.

9. Figures of the previous year have been regrouped and reclassified wherever necessary to confirm to the current year's classification.