Opening BALANCE SHEET AS AT

Previous Standard Notes Total changes According to IFRS format

Particulars
NON CURRENT ASSETS Property, plant and equipment and Investment Property Goodwill Advances for Capital Assets Intangible assets Investments Investments in associates Available for sale investments Receivables and other non-current Assets Deferred tax assets TOTAL NON CURRENT ASSETS CURRENT ASSETS Inventories Trade receivables Other current assets Income tax assets Investments and financial receivables Cash and cash equivalents TOTAL CURRENT ASSETS TOTAL ASSETS SHAREHOLDERS' EQUITY Share capital Reserves Retained earnings TOTAL SHAREHOLDERS EQUITY NON CURRENT LIABILITIES Interest-bearing loans and short term borrowings Employee benefits liabilities Provisions Deferred tax liabilities TOTAL NON CURRENT LIABILITIES CURRENT LIABILITIES Banks overdrafts and short-term borrowings Interest-bearing loans and short term borrowings

Trade payables Provisions Income tax liabilities Other liabilities TOTAL CURRENT LIABILITIES TOTAL LIABILITIES TOTAL SHAREHOLDERS EQUITY AND LIABILITIES

Values according to IFRS

BALANCE SHEET AS AT
Year ended

Particulars
NON CURRENT ASSETS Property, plant and equipment and Investment Property Goodwill Advances for Capital Assets Intangible assets Investments Investments in associates Available for sale investments Receivables and other non-current Assets Deferred tax assets TOTAL NON CURRENT ASSETS CURRENT ASSETS Inventories Trade receivables Other current assets Income tax assets Investments and financial receivables Cash and cash equivalents TOTAL CURRENT ASSETS TOTAL ASSETS SHAREHOLDERS' EQUITY Share capital Reserves Retained earnings TOTAL SHAREHOLDERS EQUITY NON CURRENT LIABILITIES Interest-bearing loans and short term borrowings Employee benefits liabilities Provisions Deferred tax liabilities TOTAL NON CURRENT LIABILITIES CURRENT LIABILITIES Banks overdrafts and short-term borrowings Interest-bearing loans and short term borrowings Trade payables Provisions Income tax liabilities

Notes 20XX 20XX

Other liabilities TOTAL CURRENT LIABILITIES TOTAL LIABILITIES TOTAL SHAREHOLDERS EQUITY AND LIABILITIES

IFRS- Income Statement for the year ended . Year ended 20XX

Note Continuing operations Revenue Cost of sales Gross prot Distribution expenses Marketing expenses Occupancy expenses Administration expenses Finance costs Other expenses Other income Other (losses)/gains net Operating prot1 Finance income Finance costs Finance costs net Share of (loss)/prot of associates Prot before income tax Income tax expense Prot for the year Earnings per share Basic earnings per share Diluted earnings per share

Year ended 20XX