Accounting Standard

Description Notification G.S.R. 739(E) dated 07.12.2006

Accounting Standard (AS) 1 Accounting Standard (AS) 2 Accounting Standard (AS) 3 Accounting Standard (AS) 4 Accounting Standard (AS) 5

Disclosure of Accounting Policies Valuation of Inventories Cash Flow Statements Contingencies and Events Occurring After the Balance Sheet Date Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

Accounting Standard (AS) 6 Accounting Standard (AS) 7 Accounting Standard (AS) 9 Accounting Standard (AS) 10 Accounting Standard (AS) 11 Accounting Standard (AS) 12 Accounting Standard (AS) 13 Accounting Standard (AS) 14 Accounting Standard (AS) 15

Depreciation Accounting Construction Contracts Revenue Recognition Accounting for Fixed Assets The Effects of Changes in Foreign Exchange Rates Accounting for Government Grants Accounting for Investments Accounting for Amalgamations Employee Benefits Amended vide G.S.R. 212(E) 27.03.2008 - Companies (Accounting Standards) Amendment Rules, 2008

Accounting Standard (AS) 16 Accounting Standard (AS) 17 Accounting Standard (AS) 18 Accounting Standard (AS) 19 Accounting Standard (AS) 20 Accounting Standard (AS) 21 Accounting Standard (AS) 22 Accounting Standard (AS) 23

Borrowing Costs Segment Reporting Related Party Disclosures Leases Earnings Per Share Consolidated Financial Statements Accounting for Taxes on Income Accounting for Investments in Associates in Consolidated Financial Statements Discontinuing Operations Interim Financial Reporting Intangible Assets Financial Reporting of Interests in Joint Ventures

Accounting Standard (AS) 24 Accounting Standard (AS) 25 Accounting Standard (AS) 26 Accounting Standard (AS) 27

Accounting Standard (AS) 28 Accounting Standard (AS) 29

Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets