SCHEDULE 01 (Annex E) - Annexure E - Annual Return on Foreign Liabilities and Assets - Foreign Exchange Management (Transfer or Issue Of Security By A Person Resident Outside India) Regulations, 2000

4 [***] **************** Note: 1. Inserted vide Notification No. FEMA. 242/2012-RB Dated 19-10-2012 w.e.f. 15th day of March 2011, earlier it was omitted vide Notification No. 179/2008 dated 22/08/2008 , before omission it was read as: Annexure E (See paragraph 6 of Schedule I) List Of 22 Industries In Respect Of Which Dividend Balancing Is Applicable 1. Manufacture of food and food products 2. Manufacture of dairy products 3. Grain mill products 4. Manufacture of bakery products 5. Manufacture and refining of sugar (vacuum pan sugar factories) 6. Production of common salt 7. Manufacture of Hydrogenated oil (Vanaspati) 8. Tea processing 9. Coffee 10. Manufacture of beverages, tobacco and tobacco products 11. Distilling, rectifying and blending of spirits, wine industries, malt liquors and malt, production of country liquors and toddy 12. Soft drinks and carbonated water industry 13. Manufacture of cigar, cigarettes, cheroot and cigarette tobacco 14. Manufacture of wood and wood products, furniture and fixtures 15. Manufacture of leather and fur/leather products 16. Tanning, curing, finishing, embossing and japanning of leather 17. Manufacture of footwear (excluding repair) except vulcanised for moulded rubber or plastic footwear 18. Manufacture of footwear made primarily of vulcanised or moulded products 19. Prophylactics (rubber contraceptive) 20. Motor cars 21. Entertainment electronics(VCRs, Colour TVs, CD Players, Tape Recorders) 22. White goods(Domestic Refrigerators, Domestic Dishwashing Machines, Programmable Domestic Washing Machines, Microwave Ovens, Airconditioners). 2. Substituted vide Notification No. FEMA. 297/2014-RB dated March 13, 2014 before it was read as, Foreign Institutional Investors 3. Substituted vide Notification No. FEMA. 297/2014-RB dated March 13, 2014 before it was read as, FIIs 4. Deleted vide NOTIFICATION 307/2014-RB, Mumbai, the 26th May, 2014 , before it was read as, 1 [ANNEX-E RESERVE BANK OF INDIA Annual Return on Foreign Liabilities and Assets as on 31 March, 20 __ _ (Return to be filled under A.P. (DIR Series) Circular No... dated and submitted to the Department of Statistics and Information Management, RBI, Mumbai) Please read the guidelines/definitions carefully before filling-in the Return (Respondents are encouraged to submit the e-form of this return, which can be downloaded from the FEMA Forms section under the 'Forms' category on the RBI website www rbi.org.in. The e-form is easy-to-fill with user guidance and consistency checks. The duly filled-in e-form should be emailed to [email protected] 1. Name and Address of the Indian Company: Name of the Company: Address: City: State: Pin: 2. PAN Number of Company given by Income Tax Department (10 digit) 3. CIN Number allotted by Ministry of Corp. Affairs, Govt. of India (21 digit) 4. Contact Details Contact Person Name: Designation: Telephone No: Fax RP 51Q's Web-Site (if any): Email: ________________________ 5. Account closing date (DD/MM/YYYY) 6. Nature of Business: _______________________________ (As per National Industrial Classification (NIC) 2008 Code) 7. Whether your Company Name has changed during the last financial year (April - March) (Y/N) If yes, please specify the Company's old Name Company's old Name:_________ Effective Date (DD/MM/YYYY) 8. Whether the Company is listed (Y/N)? If yes, please furnish the share price on closing date of reference period Face Value (Per Share) Market Value (Per Share) Latest March Previous March Latest March Ordinary Equity Share 9. Identification of the reporting Company (in terms of inward FDI) (a) Subsidiary of Foreign entity (b) Associate of foreign entity (c) Public Private Partnership (d) Special Purpose Vehicle (d) Other 10. Whether the Company is Asset Management Company (Y/N)? 11. Whether the Company has Technical Foreign collaboration (Y/N)? 12. Whether the company has any business activity during the last financial year (April - March) (Y/N)? SECTION II (Financial Details) Block 1: Financial Detail of Reporting Company CARE: Information should be reported for all the reference period, i.e. Previous March and Latest March. If reporting period is different from Account Closing Period, then information should be given on internal assessment Block 1A: Total Paid-up Capital of Indian Company: Item End-of Previous March End-of Latest March Number of Shares in actual Amount in Rs. lakh Number of Shares in actual Amount in Rs. lakh 1.0 Total Paid-up Capital (= 1.1 + 1.2) 1.1 Total Equity Participating Preference Share capital (= 1.1(a) + 1.1(b)) (a) Ordinary/Equity Share* (b) Participating Preference Share 1.2 Non-participating Preference Share# 2.0 Non-resident Holdings (at face value in Rs. lakh) 2.1 Equity Participating Preference share capital (Sum of item-1 to item-12) 1. Individuals 2. Companies 3. 2 [Foreign Institutional Investors/registered Foreign Portfolio Investors] 3 [FIIs/RFPIs] 4. Foreign Venture Capital Investors (FVCIs) 5. Foreign Trusts 6. Private Equity Funds 7. Pension Provident Funds 8. Sovereign Wealth Fund (SWF) 9. Partnership Proprietorship firms 10. Financial Institutions 11. NRIs/PIO 12. Others non-resident holdings 2.2 Non-Participating Preference share 3.0 Non Resident Equity Participating Preference share capital % Note *In case of different class of Equity Share (class A, class B etc.), consolidated figure should be reported. #Non-participating Preference Share do not have following rights. (a) to receive dividend, out of surplus profit after paying the dividend to equity shareholders. (b) to have share in surplus assets remaining after the entire capital is paid in case of winding up of the company. Block 1B: Profit and Loss Account (from P/L Account) Item Amount in Rs. lakh Previous Year (April - March) Latest Year (April - March) 3.1 Profit (+)/Loss (-) before tax (During the Year) 3.2 Profit (+)/Loss (-) after tax (During the Year) 3.3 Dividend (Interim Final Dividend) 3.4 Tax on Dividend (if any) 3.5 Retained Profit (= 3.2 - 3.3 - 3.4) Block 1C: Reserves Surplus (from Balance Sheet) Item Amount in Rs. lakh as at the end of Previous March Latest March 4.1 Reserves (Excluding Profit and Loss account balance) 4.2 Profit (+) and Loss (-) account balance 4.3 Reserve and Surplus ( = 4.1 + 4.2) 4.4 Net worth of Company ( = 1.1 + 4.3) Block 1D: Sales and Purchase made during the Financial Year Note : To be filled in by company where single foreign direct investor holding is equity (i.e. If reporting Indian company is subsidiary of Foreign company). Item Amount in Rs. lakh (During the year) Previous March Latest March 5.1 Domestic Sales 5.2 Exports 5.3 Total Sales ( = 5.1 + 5.2) 5.4 Domestic purchase 5.5 Imports 5.6 Total Purchase ( = 5.4 + 5.5) SECTION III (FOREIGN LIABILITIES) CARE: Information should be reported for all the reference period, i.e. Previous March and Latest March. If reporting period is different from Account Closing Period, then information should be given on internal assessment. 2. Investments made in India: (i) In case of listed companies, equity should be valued using share price on closing date of reference period. (ii) In case of unlisted companies, Own Fund of Book Value (OFBV) Method should be used. Block-2A: Investment in India under Foreign Direct Investment (FDI) scheme (10% or more Equity Participation). [Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding 10 per cent or more ordinary/equity preference shares of your company on the reporting date] Name of the non-resident Company/Individual Type of Capital Country of non-resident investor Equity Participating Preference share capital holding per cent as at the end of latest year (%) Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Capital (= 1.1-1.2) 1.1 Liabilities ○ Direct Investor 1.2 Claims on Direct Investor (Reverse investment) 2.0 Other Capital # (=2.1 -2.2) 2.1 Liabilities ○ Direct Investor 2.2 Claims on Direct Investor Note : (i) If the information is to be furnished for more than one investor, then add separate Block with same format (ii)#: Other capital, item 2.1 2.2 of Block-2A includes all other liabilities and claims at Nominal value, except equity and participating preference shares, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with its director investor indicated in Block-2A. Block 2B: Investment in India under Foreign Direct Investment (FDI) scheme (Less than 10% Equity Holding) [Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding less 10 than per cent ordinary/equity and participating preference shares of your company on the reporting date]. Country-wise consolidated information should he provided below : Type of Capital Country of non-resident investor Equity Participating Preference share capital holding per cent as at the end of latest year (%) Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Capital (= 1.1-1.2) 1.1 Liabilities to Direct Investor 1.2 Claims on Direct Investor (Reverse investment) 2.0 Other Capital (= 2.1 -2.2) # 2.1 Liabilities to Direct Investor 2.2 Claims on Direct Investor Note : (i) If the information is to be furnished for more than one country, then add separate Block with same format. (ii) #: Other capital, item 2.1 2.2 of Block-2B includes all other liabilities and claims at Nominal value, except equity and participating preference shares, (i.e. trade credit, loan, debentures. Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident investors holding less than 10 per cent equity and related parties. 2C. Portfolio Investment in India Please furnish here the outstanding investments by non-resident investors, other than those made under Foreign Direct Investment Scheme in India (i.e. other than those reported in Block-2A Block-2B). Portfolio Investment Equity Participating Preference share capital holding per cent as at the end of latest year(%) Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Securities (at Market Value) 2.0 Debt Securities (= 2.1 +2.2) 2.1 Money Market Instruments (original maturity upto 1 year) 2.2 Bonds and Other instruments (original maturity more than 1 year) Please ensure that Non-resident Equity Participating Preference share capital mentioned at item 2.1 of block 1(A) should be reported in either Block-2A or Block-2B or Block-2C at Market Value i.e. sum of equity % in Block-2A, Block-2B Block-2C must be equal to the item 3.0 of Block-IA for the latest march. SECTION IV (FOREIGN ASSETS) 1. Please use the exchange rate as at end-March Previous FY and end-March Latest FY (as applicable) of reporting year while reporting the foreign Assets in Rs. lakh. 2. If overseas company is listed; equity should be valued using share price on closing date of reference period. 3. If overseas company is unlisted, Own Fund of Book Value (OFBV) Method should be used for valuation of equity investment. Block-3: Equity Capital, Reserves Surplus of Direct Investment Enterprise (DIE) Abroad (10% or more equity holding by Indian Reporting company) [Please report here the total equity of DIE, equity held by your company, reserves (excluding P L Account) and P L Account of those DIEs in each of which your company hold 10% or more equity shares on the reference date.] Name of the DIE Item Currency Amount in Foreign Currency as at the end of (in actual) Previous March Latest March 3.1 Total Equity of DIE 3.2 Equity of DIE held by you 3.3 Reserves (Excluding P L Account) 3.4 Profit and Loss Account balance 3.5 Reserve and Surplus ( =3.3+3.4) 3.6 Net Worth of DIE ( =3.1+3.5) 3.7 Exchange rate in Rs. per unit foreign currency* *: Exchange rate of reporting foreign currency against Indian Rs. should be given as on closing date of reference period. FEDAI website (http://www.fedai.org.in) may be used for Exchange rates. Block-4: Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme Block-4A: Direct Investment Abroad (10% or more equity holding) Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold 10% or more equity shares on the reference date. Name of the non-resident DIE Type of Capital Country of non-resident DIE Equity holding per cent as at the end of latest year (%) Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Capital (=1.1-1.2) 1.1 Claims on Direct Investment Enterprise 1.2 Liabilities ○ Direct Investment Enterprise (Reverse investment) 2.0 Other Capital ( =2.1 -2.2) # 21 Claims on Direct Investment Enterprise 2.2 Liabilities ○ Direct Investment Enterprise Note : (i) If the information is to be furnished for more than one overseas company, then ADD separate Block 3 and Block 4A with the same format. (ii) #: Other capital, item 2.1 2.2 of Block-4A includes all other liabilities and claims at Nominal value, except equity shares, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with its DIE reported in Block-4A. Block-4B: Direct Investment Abroad (Less than 10% equity holding). Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold less than 10 % equity shares on the reference date. Type of Capital Country of non-resident DIE Equity holding per cent as at the end of latest year (%) Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Capital (=1.1-1.2) 1.1 Claims on Direct Investment Enterprise 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital (=2.1 -2.2) # 2.1 Claims on Direct Investment Enterprise 2.2 Liabilities to Direct Investment Enterprise Note : (i) If the information is to be furnish for more than one country, then use the ADD Block 4B with the same format. (ii) # : Other capital, item 2.1 2.2 of Block-4B includes all other liabilities and claims at Nominal value, except equity, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident companies where Indian company holds less than 10 per cent equity and also with related parties. Block-5: Portfolio Investment Abroad Please furnish here the market value of outstanding investments in non-resident enterprises, other than those made under ODI scheme reported in Block-4. Portfolio Investment Country of non-resident enterprise Amount in Rs. lakh as at the end of Previous March Latest March 1.0 Equity Securities (at Market Value) 2.0 Debt Securities (=2.1 +2.2) 2.1 Money Market Instruments (original maturity upto 1 year) 2.2 Bonds and other instruments (original maturity more than 1 year) Note : (i) Country wise consolidated information pertaining to each type of investment should be reported separately. (ii) If the information is to be furnish for more than one country, then use the ADD Block 5 with the same format. SECTION V (OTHER ASSETS AND LIABILITIES) Block 6: Other Investment ((i.e., position with unrelated parties) This is a residual category that includes all financial outstanding liability and claims not considered as direct investment or portfolio investment. Other Investment Outstanding Liabilities with unrelated party Outstanding claims on unrelated party Amount in Rs. lakh as at the end of Previous March Latest March Previous March Latest March 6.1 Trade Credit 6.2 Loans 6.3 Currency Deposits 6.4 Other receivable and payable accounts [e-Form version of this Return is available on the FEMA Forms section under the 'Forms' category on the RBI website (www.rbi.org.in). System Requirement: MS-Excel 2003 and above, with macro enabled] Declaration The foreign investment received and reported have been utilized in compliance with the provision of a Prevention of Money Laundering Act, 2002 (PMLA) and Unlawful Activities (Prevention) Act, 1967 (UAPA). We confirm that the investment complies with the provisions of all applicable Rules and Regulations Place: Signature and Name of the Authorized person Date: Seal/Stamp of the Company]