CONSOLIDATED INR TRIAL BALANCE The balances in each MCGL are consolidated into a single currency, generally the

home currency i.e. INR. The balances in foreign currency GLs are converted by the system into INR at a designated daily exchange rate (translation rate) meant for consolidation. This rate is input daily at the end of each day into FINACLE by Treasury, Mumbai. Example of Multicurrency GL Currency: EUR Liabilities FCNR deposits EEFC deposits Total Currency: GBP Liabilities FCNR deposits EEFC deposits Total Currency: USD Liabilities FCNR deposits EEFC deposits RFC deposits Total Currency: INR Liabilities Current Deposit Accounts Term Deposits Total Amount USD 1,000,000 500,000 100,000 1,600,000 Amount INR 1,000,000 500,000 1,500,000 Assets FBP FCNR Loan PCFC INTERSOL Total Assets OD & CC Inland Bills INTERSOL Total Amount USD 750,000 500,000 250,000 100,000 1,600,000 Amount INR 600,000 400,000 500,000 1,500,000 Amount GBP 500,000 400,000 900,000 Assets FBP FCNR Loan INTERSOL Total Amount GBP 750,000 100,000 50,000 900,000 Amount EUR 100,000 50,000 150,000 Assets FBP FCNR Loan INTERSOL Total Amount EUR 75,000 50,000 25,000 150,000

Translation rates assumed for consolidation: (EUR=60.00 / GBP=90.00 / USD=46.00) Consolidated INR GL Liabilities Current Deposit A/cs INR Term Deposits INR FCNR Deposits EUR FCNR Deposits GBP FCNR Deposits USD Total FCNR Deposits EEFC Deposits - EUR EEFC Deposits GBP EEFC Deposits USD Total EEFC Deposits RFC Deposits USD Amount INR 1,000,000 500,000 6,000,000 45,000,000 46,000,000 97,000,000 3,000,000 36,000,000 23,000,000 62,000,000 4,600,000 Assets OD & CC INR Inland Bills INR FBP EUR FBP GBP FBP USD Total FBP FCNR Loan - EUR FCNR Loan GBP FCNR Loan USD Total FCNR Loan PCFC-USD INTERSOL INR INTERSOL EUR INTERSOL GBP INTERSOL USD Total INTERSOL Total 165,100,000 Total Amount INR 600,000 400,000 4,500,000 67,500,000 34,500,000 106,500,000 3,000,000 9,000,000 23,000,000 35,000,000 11,500,000 500,000 1,500,000 4,500,000 4,600,000 11,100,000 165,100,000

(Note: the rupee value of each foreign currency amount is arrived at by multiplying the foreign currency amount with the translation rate for the day for that currency. BALANCING OF FOREIGN CURRENCY BOOKS Outstanding bills / Deposits / Loans / Contingents will be available in the system in foreign currency only. There will be no rupee value for these and the rupee value of each foreign currency amount is arrived at by multiplying the foreign currency amount with the translation rate for the day for that currency. Balancing or tallying of individual items with the GL is done by first obtaining the outstanding items report (which will be in FCY). The total in FCY will (in normal course) tally to the particular GL head of account in FCY in MCGL. Thereafter, the total value in FCY is multiplied with translation rate of the day to arrive at the INR equivalent which in turn will tally with the INR equivalent in the consolidated INR GL.

LIMITS AND EXPOSURE Generally limits for pre shipment / post shipment advances and loans are granted by the Bank in INR. Under MCGL when the exposures of FCY products like FBP, EBRD, PCFC, FC LOANS are to be obtained against INR limits, the system converts the FCY exposures into INR at the translation rates current in the system. This ensures that the correct and current credit risk is reflected by the exposure in respect of FCY products. E.G.: Export bill for USD 100,000 is purchased (FBP) at the rate of Rs.44.00 and an amount of Rs.44,00,000/- is advanced to the exporter. In case the bill is dishonored, say after a month, Bank will recover an amount of USD 100,000 at current rate of exchange, say Rs.45.00. The amount recoverable is Rs.45,00,000/-. In single currency accounting, Bank will continue to show the exposure of the exporter as 44,00,000/- till it is dishonored. However, in MCGL the exposure is in FCY i.e. USD 100,000 and if exposure is obtained from the system as on the date of dishonor, the exposure in INR will be shown at translation rate around Rs.45.00, which is very near to the actual rupee value recoverable in case of dishonor. Hence in MCGL accounting, exposure will be very near to the actual amount recoverable in case of default as translation rate is being changed every day in line with the current rate of exchange. WHY MCGL? a. The transactions are in foreign currency and it is easy to identify and reconcile the transactions quickly thereby reducing operation risk and consequential market risk. b. Quick transfer of foreign currency and INR entries between CBS forex branches and Treasury. c. Easy to synchronize forex balances at branch with Treasury books. d. Exchange position transactions can be tallied in FINACLE and KASTLE (Treasury software package) and any inconsistency immediately rectified. e. Easy reconciliation in view of fast transfers and responding by Treasury and CBS branches f. Balance sheet will reflect current values of foreign currency assets and liabilities instead of historic values g. CBS enables Treasury and forex branches can access transaction history on FINACLE subject to access rights. This saves a lot of time and paper work.

INTERSOL ACCOUNTS INTERSOL accounts are system generated inter branch entries. INTERSOL entries arise when a transaction debit is in one SOL and transaction credit is in another SOL. INTERSOL accounts are presently being used between CBS branches for transactions where one leg of the transaction is in the originating branch and the second leg of the transaction is at another branch like: a. Anywhere Banking transactions between CBS branches b. Drafts drawn by one CBS branch on another CBS branch c. ATM transactions All the transactions mentioned above are in INR and the INTERSOL account at one CBS branch is debited and the INTERSOL account at the other CBS branch is credited by the system. Manual entries are not permitted directly into the INTERSOL accounts. INTERSOL accounts have been opened in all currencies in the branches that have migrated to CBS. HO account will continue to be maintained for inter branch transactions between non-CBS branches or between a CBS branch and a non-CBS branch. INTERSOL account is maintained separate from HO account as it a completely reconciled account and when the INTERSOL balance of all branches are consolidated, it sums up to zero.

INTERSOL accounts will be used for transfer of funds from / to B category branches / branches holding FCNRB deposit accounts and Treasury in respective foreign currencies. These transactions are not automatic in nature and flow from / to FINACLE SOL of branches and FINACLE SOL of Treasury. Parking accounts titled Intersolgen Parking A/c have been opened in the CBS for all branches in all the currencies in which transfers are expected to be effected. System passes the INTERSOL entries at the end of the day. In view of the difference in transaction time at branch and Treasury, it may not always be possible to wait till receipt of credit in to the Intersolgen Parking A/c, once the realization of the transaction is confirmed, the amount of the transaction will be first debited to Treasury Adjustment A/c in respective currency. The amount thus debited to Treasury Adjustment A/c will be reversed by responding to the credit received into the Intersolgen Parking A/c. Each branch (including Treasury branch) will have an INTERSOLGEN PARKING ACCOUNT (a credit account) and a Treasury Adjustment Account (a debit account) in all currencies.

PURCHASE REALISATIONS When Treasury releases a credit to an FX branch, the debit will be in Treasury GL and the credit in INTERSOLGEN PARKING ACCOUNT of FX branch GL in the respective FCY. FX branch will debit Treasury adjustment Account FCY and release credit for the transaction. The Treasury adjustment Account FCY will be reversed by responding to the credit in INTERSOLGEN PARKING ACCOUNT The reversal of Treasury Adjustment Account must happen at branch on same day if possible but in any case not later than one working day after date of transaction. SALES REALISATIONS When FX Branch releases a credit to Treasury, the debit will be in FX Branch GL and the credit in INTERSOLGEN PARKING ACCOUNT of Treasury GL in the respective FCY. Treasury will debit Treasury adjustment Account FCY and credit NOSTRO account for the transaction. The Treasury adjustment Account FCY will be reversed by responding to the branch credit in INTERSOLGEN PARKING ACCOUNT The reversal of Treasury Adjustment Account must happen at Treasury on same day if possible but in any case not later than one working day after date of transaction. Non-CBS branches will continue to use IBCN paid account as at present.

The basic workflow of INTERSOL ACCOUNTS is illustrated below: Inward Remittances & Export realizations Treasury SOL Branch SOL

Originating transaction by Treasury

Originating Transaction by Treasury

Dr Nostro USD

Cr Intersolgen Parking A/cBranch - USD

(System entry passed balance the transaction)

at

EOD

to (System entry passed at EOD to balance the transaction) Dr Branch INTERSOL A/c USD

Cr Treasury INTERSOL A/c USD

Responding Transaction

Dr Treasury Adjustment A/c USD Cr FBP A/c customer USD

Dr Intersolgen Parking A/c Branch-USD Cr Treasury Adjustment A/c USD

Outward Remittances & Import Payments Branch Originating SOL Treasury Responding SOL

Originating Transaction by branch

Originating Transaction by branch

Dr Customer a/c

Cr Intersolgen Parking A/cTrsy- USD

(System entry passed balance the transaction)

at

EOD

to (System entry passed at EOD to balance the transaction) Dr Treasury INTERSOL A/c USD

Cr Branch INTERSOL A/c USD

Responding Transaction

Dr Treasury Adjustment A/c USD Cr Nostro A/c USD

Dr Intersolgen Parking A/cTrsy- USD Cr Treasury Adjustment A/c USD The Intersolgen Parking A/c will be a pointing account with credit only transactions i.e. the originating branch can only give a credit to another branch. It cannot originate a debit to another branch. The responding branch can only respond to a credit given by another branch. At the end of the day, in any branch (including Treasury), the outstanding amount (currency wise) in Treasury Adjustment Account must be equal to the Intersolgen Parking Account.

TRANSLATION RATES Translation rates are used to convert the foreign currency values in the MCGL to a single currency for GL consolidation purposes i.e. INR. It is proposed to use closing rates published by FEDAI every day for this purpose. The translation rates will be input by Treasury into KASTLE, the Treasury application. The rates will flow on-line to FINACLE and stored. Whenever consolidated Trial Balance is to be generated for a particular date, the rates of that day will be applied for arriving at the INR values. If that date happens to be a holiday, then the last committed rate will be applied. Reports can be generated from CBS to obtain INR value at original rates for any MIS / Reporting purposes. These reports are part of deliverables by FINACLE vendors INFOSYS. CHANGE IN FCNRB/EEFC/RFC DEPOSIT ACCOUNTING Existing accounting for FCY deposits is not routed through HO account. They are independently handled at Branch (to Lending to Treasury A/c) and at Treasury (to Borrowing from Branches). The entries are passed in equivalent INR at notional rate. It is proposed to hold the accounts in FCY at branches and also to route the transactions through the FINACLE Inter branch account (INTERSOL accounts) in FCY for better control. Accounting for basic transactions at branches and Treasury existing and proposed is attached to this manual as an Annexure. A more detailed accounting for FCNRB deposits for various events is also available in this manual as an Annexure. Interest will continue to be debited to Interest Paid account at Treasury. On maturity, Treasury will send the interest amount in FCY to branches to enable them to dispose of the maturity proceeds by repatriation / conversion to INR / renewal. Interest will be calculated at Branch by FINACLE but no entries will be passed. This process will continue till such time that all B category branches / FCNRB deposit holding branches migrate to CBS-MCGL. TRANSIT ISSUES FOR FCY DEPOSITS Some retail branches have already migrated to CBS and are holding FCNRB deposits in INR. The deposits in retail CBS branches will be tallied with Treasury books and INR entries reversed at Branch and Treasury. Thereafter, Treasury will originate FCY values of deposits to the respective branch Intersolgen Parking A/c in FCY. Branches will respond and open the deposits. This will happen after the concerned / authorised FCNR holding branch is converted to an FX branch by CBS data centre. Such branches may await instructions from CBS-HO in this regard. Presently interest is not added to the principal every 180 days in respect of cumulative FCNRB deposits even though the interest calculation and payment at maturity is on a cumulative basis. There is a provision for adding interest to the principal every 180 days (from date of deposit) in FINACLE. However, it is proposed that this is activated after all B category branches / branches authorized to hold FCNRB deposits are migrated to CBS MCGL.

CHANGE IN ACCOUNTING DUE TO MIGRATION TO MCGL In SCGL, all entries relating to FCY assets and liabilities were being accounted in equivalent INR. Under MCGL all entries relating to FCY assets and liabilities will be accounted in the respective FCY. Inter branch transfers between CBS branches will be accounted in respective FCY through the INTERSOL accounts. Whenever one leg of an entry is in FCY and the other in INR / other FCY, trading entries (position entries) are generated by the system automatically to balance the transaction. The trading entries are transferred at the end of the day to Treasury through the INTERSOL accounts. Basic accounting for a purchase realization and sale realization is given below for understanding the trading accounts.

PURCHASE REALISATION At Branch Dr. Trsy Adj A/c Cr. Customer A/c USD INR 1,000 46,000

System passes the following trading entries to balance the transactions: Dr. Trading A/c INR-USD Cr. Trading A/c USD-INR INR USD 46,000 1,000

End of day system passes following entry to transfer the trading entries to Treasury: Cr. Trading A/c INR-USD Dr. Intersol A/c INR Dr. Trading A/c USD-INR Cr. Intersol A/c USD SALE REALISATIONS At Branch Cr. Intersolgen Parking A/c - Trsy Dr. Customer A/c USD INR 1,000 46,000 INR INR USD USD 46,000 46,000 1,000 1,000

System passes the following trading entries to balance the transactions: Cr. Trading A/c INR-USD Dr. Trading A/c USD-INR INR USD 46,000 1,000

End of day system passes following entry to transfer the trading entries to Treasury: Dr. Trading A/c INR-USD Cr. Intersol A/c INR Cr. Trading A/c USD-INR Dr. Intersol A/c USD INR INR USD USD 46,000 46,000 1,000 1,000

At the end of the day there should be no trading account entries outstanding at the branch. In case any balance remains in trading accounts because of any problem, branches must contact Data Centre, HO for rectification. Normally, an entry through TM is not permitted to be done. In exceptional cases (say at time of migration or because of any error), when an entry is done through TM, it must always be ensured that the transactions rate of exchange must be equal to the exchange rate in the Treasury rate field. If this is not done, some INR amount, instead of going to Trading account (which will be transferred to Treasury at EOD) will remain in the branch as a debit or credit in the Trading P&L account (Account code XXXX1085020001 XXXX being SOL number). Such instances must also be brought to the notice of Data Centre, HO for rectification. Detailed accounting for various products and events in MCGL (accounting at both branch and Treasury) is attached to this note. In respect of Trade Finance transactions between C category branch and B category branch, the entries will flow between the branches through INTERSOL account in INR in case both are in CBS and through HO account in INR in case one or both the branches are not in CBS. CRYSTALLISATION OF EXPORT BILLS PURCHASED Export Bills Purchased in Foreign Currency have to be crystallized to INR on the 30 th day after the normal transit period in case of demand bills and on the 30th day after the notional due date in case of usance bill. At the specific and written request of the exporter, the crystallization can take place even before the 30th day. If the crystallization rate is less than the Purchase rate, the bill purchase account in FCY is reversed by debit to Advance against Overdue Bills Realisable account for the reduced INR value. If the crystallization rate is more than the Purchase rate, the original purchase amount is reversed from Bill purchase account and debited to Advance against Overdue Export Bills Realisable account. Advance against Overdue Export Bills Realisable a/c can be debited with higher Rupee value on crystallization in such cases where drawing power (DP) will not be available to recover exchange difference separately from such customer account. Recovery of exchange difference on account of crystallization can be made from customer account where DP is available. It is not possible in FINACLE to directly debit the exchange difference to exporters operative account. When crystallized, the FCY value of the bill at the crystallization rate is first debited to Advance against overdue Export Bills realisable account. The exchange difference has to be calculated manually and partially recovered by debiting customers operative account.

CUSTOMER LIMIT MONITORING IN INR FOR MULTICURRENCY PRODUCTS Customer limits are normally sanctioned in INR. In view of migration to MCGL, the exposure of the FCY facility will be in respective FCY. Whenever the exposure against a certain facility is sought, the actual exposure in FCY in converted to INR at the translation rate prevailing in the system and the resultant INR is indicated as exposure against the limit sanctioned. The exposure will then correctly reflect the credit risk of the bank against a borrower. The new procedure may give rise to a breach of limit purely on account of change in exchange rates. General approval is given for any excess of exposure against limit purely on account of change in exchange rate after transactions were allowed within the limit at the time of putting through the transaction. CUSTOMER-ID AT B CATEGORY BRANCH FOR OTHER BRANCH TRADE FINANCE TRANSACTIONS B category branches handle trade finance transactions not only for its customers but also on account of customers of C category branches. Presently, B category branches that have gone into CBS have opened a Customer-ID for Miscellaneous Customer in their branch FINACLE under which the C category branch transactions are put through. It is found that using one customer ID for all C category branch customers is causing the following issues: a. The name of the customer in all advices generated for Trade Finance transactions is indicated in the advices as Miscellaneous Customer thereby making it difficult to identify the actual customers name. b. MIS information generated by the system is not available customer-wise c. Customers are eligible for concessions in charges depending on certain categorization that can be set up only in the Customer-ID screen. This is not possible if a Miscellaneous Customer ID is used.

All B category branches already in CBS are advised to open individual Customer-IDs in their branches for handling the Trade Finance transactions of the C category branch customers after taking details of the customer from the C category branch concerned. In order to avoid higher work class issues (user maintenance), the Customer ID opened at B category branch may be separate from the Customer ID opened at CBS - C category branch. Such specific customer IDs must be opened only for those customers transacting export / import transactions. Miscellaneous Customer ID may be used for customers on whose account inward /outward remittances are handled. Customer IDs so opened must immediately be informed to Treasury to enable them to open the IDs in KASTLE to enable flow of forex transactions through the CBS-KASTLE interface.

FINACLE COMMANDS

COMMANDS CUMM OAAC ACM AFSM ACLI INTTI OAACAU FFDPSP FFDREN DRP CAAC CAACAU CHBM ALM TDSIP HTdSIP HTDTAX TDSRP TM 0018SLDGP OOL 0036SLFEEC OL FTI SPP SPPAU SCWRPT TTUM IRM ORM OAP OAB DDBP MSGOIRP DDSM DDII-DDIC DDIR DDMI ICHB ICHBAU

CUSTOMER MASTER MAINTENANCE OPENING AN ACCOUNT CUSTOMER ACCOUNT MAINTENANCE ACCOUNT FREEZE STATUS MAINTENANCE ACCOUNT LEDGER INQUIRY INTEREST TABLE INQUIRY OPENING AN ACCOUNT AUDIT FLEXI FIXED DEPOSIT PASS SHEET PRINT FED AUTO RENEWAL / CLOSURE DEPOSIT RECEIPT PRINT CLOSING AN ACCOUNT CLOSE AN ACCOUNT AUTHORIZE CHEQUE BOOK MAINTENANCE ACCOUNT LIEN MAINTENANCE TDS INQUIRY AND PRINTING ONS MODE TDS INQUIRY AND PRINTING TAD DEDUCTION DETAILS TDS RECOVERY / REMITTANCE TRANSATION MAINTENANCE GOLD POOL ACCOUNT SCHOOL FEES COLLECTION ACCOUNT FINANCIAL TRANSACTION INQUIRY STOP PAYMENT STOP PAYMENT VERIFICATION SHROFF REPORTS TRANSFER TRANSACTION UPLOAD MAINTENANCE INWARD REMITTANCE OUTWARD REMITTANCE OFFICE ACCOUNTING POINTING OFFICE ACCOUNTING BASIC DD BATCH PRINT REPORTS OF OUTSTANDING PO DD STATUS MAINTENANCE DD ISSUE INQUIRY DD ISSUE REPORTS BULK DD ISSUE ISSUE CHEQUE BOOK, CANCEL CHEQUE BOOK ISSUED ISSUE CHEQUE BOOK AUTHORISE

IMC IMI ISIA ISRA MICZ ICTM ACTODM MCLZOH OCTM IOCLS CUCCA BM BI SIM SIOPEN SIETR SIRP ICISLREP SIADVC SICL CFTM ICIRSQLS PDB AFI RIST SOLSTAT EOD BOD SOLVAL ICIALREG ALREGAU DEPMOD PRINTQ PENDRP INTTM

INVENTORY MOVEMENT INVENTORY MOVEMENT INQUIRY INVENTORY SPLIT OR MERGE INVENTORY STATUS REPORT MAINTAIN INWARD CLEARING ZONE INSTRUMENTS DETAILS FOR TOD SEPARTLY MAINTAINING CLEARING ZONE MAKING CLEARING ENTRIES IN THE ZONE INQUIRE ON CLEARING SERIAL NUMBER CENTRALIZED UPCOUNTRY CHEQUE COLLECTION AGENT BILLS MAINTENANCE IS LODGING OF A BILL, realization bill BILLS INQUIRY STANDING INSTRUCTION MAINTENANCE MAINTENANCE OF RECURRING DEPOSITS INSTALMENTS STANDING INSTRUCTION EXECUTED REPORT STANDING INSTRUCTION REGISTERED PRINTING CUSTOMIZED REPORT FOR ICICI FOR GENERATING TTUM REPORT STANDING INSTRUCTION ADVICE STANDING INSTRUCTION COVERING LETTER CUSTOMER FACILITY MAINTENANCE REPORT GENERATION BRANCH REPORTS GENERATION AUDIT FILE INQUIRY RECONCILIATION OF INTERSOL TRANSACTIONS INQUIRE ABOUT THE SOL STATUS END OF THE DAY BEGINNING OF THE DAY SOL VALIDATION ALERTS REGISTRATIONS ALERT REGISTRATION AUTHORISE DEPOSIT MODELING PRINT QUEUE INQUIRY PENDING DEPOSIT RECEIPT PRINT CHANGING INTEREST AT CUS

SHORT CUT KEYS FI F2 SHIFT + F4 F10 CTRL + D CTRL + U CTRL + E CTRL + X SHIFT + F9 CTRL + F9 F3 F6 F4 RETURN,TAB,EN TER FUNCTIONS CUMM FUNCTION OPTION A C D S I L M U V X

HELP LIST OF ITEMS FOR SELECTION SELECTING THE ITEM FROM LIST COMMIT PAGE DOWN PAGE UP EXPLODE DETAILS CURRENT DATE SIGNATURE DISPLAY FOR VERIFICATION MEMO PAD LOOK UP BACK TO MAIN MENU NEXT PAGE TAKE THE USER TO THE NEXT MANDATORY FIELD AFTER VERIFICATION NEXT FIELD

OPENING CUSTOMER MASTER

ADD COPY DELETE SUSPEND INQUIRE LIST MODIFY UNSUSPEND VERIFY CANCEL

IN ACCOUNT OPENING PAGES TO BE VISITED G GENERAL DETAILS S SCHEME DETAILS

N Z F

NOMINATION DETAILS CHEQUE BOOK ISSUE DETAILS TERM DEPOSIT

CHANGE OF NOMINATION IS DONE THROUGH ACM MENU VIEWING CUSTOMER ACCOUNT IS DONE THROUGH CUMM TM 1 CASH DEPOSIT 2 CASH WITHDRAWAL 3 TRANSFER SUB TYPE C L T NP NR CI Q + F4 DOWN ARROW E P V INQACHQ ffdbatch htdsproji sie chbm octm

CASH CLEARING TRANSFER NORMAL PAYMENT NORMAL RECEIPT CUSTOMER INDUCED FOR QUITTING IN TRANSACTION TO CREATE THE SECOND LEG ENTRY POSTING VERIFY INQUIRY OF ACCOUNT CHEQUE automatic renewal sweep tds projection for particular cus standing instructions are executed through menu chq maintenance outward clearing maintenance

Spirituality is for the service of man and spirituality is for healing the nation. The purpose of life is creativity. Mirror of Life Every person reflects his life as he has lived it till the present moment, beginning from his past life and the journey from his birth in the mothers womb. Life is like a River Every person is like a river, the river being the same, but its waters changing all the time. We as human body are the same apparently, but we are changing every moment, our thoughts are changing every moment, we are a new person all the time. Man, therefore should not live in the past, not worry about what happened in the past, nor live in the future, not to imagine what will happen in the future, but live in the present, live the present, and if one understands this, a person will create new thoughts and live the best possible life, for a person is what a person thinks. Every human being is a pure Soul Next, every human being is intrinsically a pure soul. Man has forgotten his true nature. If a person understands that all are pure souls, each will respect each other and each will trust each other, there will be peace everywhere, and where there is peace, there is creativity which is the purpose of life. Whole universe is Energy Further, whole universe is energy; everything is energy in different forms. The forms keep changing, but the quantum of energy remains the same. If one understands this, one will find that there is no death and no birth, the forms keep changing, the soul of a person is eternal, the soul does not die, if that is so, the soul only keeps changing the clothes in the form of human body, moving from one womb to the other. We are connected to each other through the medium of thought If the whole universe is energy, we are a part of the universe and so we all are energy, connected to each other through the medium of thought, which is invisible energy.

We move from invisible to visible energy through the process of TEAR [Thoughts, Emotions, Actions, Result] If we visualize we want to be a CA, the vision is an invisible energy. If we concentrate on the said vision for long, the vision becomes a thought which is also an invisible energy. If we concentrate much on the thought, the thought which is in the conscious mind, starts looking for things like reading study material, joining classes, attending seminars, visiting libraries, searching in Google etc., which helps the thought in the realization of the vision until finally the person becomes a CA and sees the certificate hanging on the wall, which is visible energy. Hence it is said that a CA, or for that matter, anything and everything that is in the universe, to begin with, exists in the potential form, which gets converted into a vision, then a Thought, adding proper Emotions, and finally through applying proper Actions, gets converted in a reality, a visible energy, the Result, in the form of hard substance. Making up relevant missing 126 bits. Every second millions of bits of information are bombarded on our brains, but we absorb only those combinations of 126 bits, out of the millions of bits, which are compatible, depending on our Sanskars, leaving out the others, even those which were beneficial to us. To be able to absorb the relevant 126 bits, we have to change our sanskars by changing our environment, study new things, search in Google, visit libraries, join classes, etc. until we are able to absorb the relevant 126 bits. Now every vision, every thought which follows, every action that follows, does not necessarily get converted in to a reality because some elements are missing, and when these are made up, by the process of 126 bits, the potential becomes a reality. Theory of resistance. There is resistance to any new idea. The subconscious mind does not receive any new idea easily. The conscious mind has to keep banging at the door of subconscious to allow it the entry. Continued effort will make the subconscious mind to give up and let the new idea enter. If we pray to God in times of difficulty, the God will not help us. If we continuously and regularly pray to God, he will respond in times of difficulty. Similarly, we should, each day, each morning, continuously and regularly, in the first place, hit upon at the doors of the subconscious mind seeking through vision and thought that which we desire, and finally when the subconscious yields, we will get what we want. High Frequency and Low Frequency on Vertical axis of Energy Circle. Now what we seek in life is not always that which will give us a peaceful life, which we seek through the vision followed by thought, and followed by action. For a fraudulent person also has to have a vision, a thought, and an action to successfully reach the fraudulent goal. A terrorist too has to plan for months, have trial runs, before he is

successful in his cherished mission. A corrupt person, in collusion, has to plan, make a blue print of his actions and then execute his actions. Such a person is said to be on the Low frequency zone of the Vertical axis of Energy Circle. A CA may be highly intelligent, highly successful, but if he is on the Low Frequency Zone of The Energy Circle, he will not be able to either eliminate or prevent a fraud, though he may find the fraud but do nothing about it. Paradigm Shift in Vision and Thoughts. But life is like a river, changing all the times, and if the perpetrator of fraud, the terrorist or the corrupt falls in a good company, and these people become aware that they need to change, then this again is a vision, a thought, and followed by proper actions, will change the person and he will start rising in life, towards the High Frequency Zone of the Energy Circle, where resides the like of Mahtma Gandhi, Nani Palkhiwala, J R D Tata, and get peace, bring peace to their spouse and children. CHANGE A PERSONAL CHOICE Irrespective of what the others think, if the person willing to change understands that he wants to change, that he can change, and that it is only by his choice that he can change, he will start changing and will change for the better. Peace is a state of mind. Further if the said person understands that peace is a state of mind, that peace comes by changing the thought, that changing the thought does not depend on any external factor, that a doctor cannot make him change his thought, a saint cannot make him change his thought, that a change of thought cannot be bought in the market place, that a change of thought cannot be found in a temple or a church or a mosque, that change of thought is self willed, by self choice, only then can a person change a thought, and change his life by self choice. A person may have lost a purse containing a lakh of rupees, but if he chooses, he can maintain his composure, remain in the passive positive zone of the Emotional Circle, this peace will generate creativity, creativity will generate new ideas as to thinks and analyze where the purse could have gone, and sufficient thought will remind him that the same was kept in the bathroom. Each has his own identity, self respect, sanskars no one can, and no one has a right to change them. Next if the person understands that nobody can make him change his thought, then by same reason the person cannot make any other person change his thought. That is, the person cannot make his spouse or children or staff or neighbor or friend or relative or partner or colleague or articled clerk or client or auditee to change his thought because each has his own identity, self respect, sanskars no one can, and no one has a right to change them.

Theory of Like Minded People Next if the person understands that whole universe is energy, that we all are part of the universe, that we are all therefore connected to each other through the medium of thought which is energy, and that thought travels faster than the words, that all human beings are all the time radiating thoughts, than the said person will understand the following: That water finds its own level. That bird of feather flock together. That likeminded people stay together. That a person is known by the company he keeps. If a person realizes this, the person can understand that each person with whom he deals is radiating energy of same frequency and hence they are compatible with each other. A fraud will be comfortable with a fraud, a cheat with a cheat, a deceit with a deceit, an honest person with another honest person and so on.

INFLUENCE and not CONTROL by radiating positive vibrations. Next, if a person understands that a person who generates and radiates positive vibrations will influence everyone who comes in the contact of said positive minded person, the person who is in a Low Frequency and desires to change will change his company and start moving in the company of positive minded persons, he will start receiving positive vibrations and in the process stop being a fraud, a cheat, a deceit and corrupt. MASTER OF SELF. A person who generates positive vibrations and radiates positive vibrations, is able to do so because that person is in full control of his mind, of himself, is a master of self, is not influenced by others, does not depend on outside factors for his peace of mind, is independent, i.e. dependent on the in, i.e.: dependent on the inside, that is he is spiritual which means he is peaceful and creative. If one understands this, he will understand that a person cannot create positive vibrations if: 1. The person is in a Low Frequency zone of Energy Circle, i.e. he is a deceit, untruthful, corrupt.

2. The person is in an angry state of mind, aggressive, shouting, abusing, etc., i.e. he is in a Negative Active zone of the Emotional Circle. 3. The person is sad, worried, fearful, forcibly maintaining peace for the doctor has said that he should maintain peace to avoid heart attack, i.e. he is in a Negative Passive zone of the Emotional Circle. 4. The person is laughing, singing; dancing etc. i.e. he is in a Positive Active zone of the Emotional Circle. A person who creates positive vibrations will radiate positive vibrations and will influence the opposite person positively and make the other person positive. In other words if the Opposite Person is a FRAUD, of is CONTEMPLATING FRAUD, he will change his gears and take a reverse in his life or a U Turn, and the FRAUD will be eliminated if it has occurred or will be prevented if it is still under contemplation and in the form of a vision. TECHNIQUE FOR CHANGING SELF A technique is given for a person desirous of changing himself positively, a person wishing to make a paradigm shift in life, a person wishing to be peaceful, and as is said, a person cannot change anyone but himself, not even his spouse or children, and if a person changes himself, the others will change through the medium of the aura of his radiated vibrations, without the asking. The client will change, the tax official will change, the staff members will change, and the auditees will change, all without the asking. The technique is given by way of charts which are easily understandable and which can be applied by all and sundry that has the desire and the will to change. THE CHOICE IS OF EACH ONE. The feedback loop of life depicts thoughts as inputs, the life is a flow of energy, the thought is a part of energy, the thoughts are connected, the thoughts give the result or output as we think, that is the mirror of life, it shows where you stand. Definitely it is better not to be a CA if one is to make a negative rehearsal. Can one think of Swami Vivekananda generating negative thoughts to prevent negative energy? Can one think of Nani Palkhiwala think negative to catch the opponent on the wrong foot? If character is lost, everything is lost. HUMAN BEING A SOUL Life is HUMAN BEING, life is SOUL, life has three components, MENTAL, EMOTIONAL AND PHYSICAL. Mental component gives rise to thoughts, whether of Low Frequency or High Frequency, giving corresponding results or output reflecting as the Mirror of our lives, the Emotions added to the thoughts, whether +ve active, +ve passive or ve active or ve passive will generate the Result, will generate the Behavior through the third

component, the Body, for body is the medium through which the thoughts and emotions are reflected. You cannot ask the mirror to change your reflection; you have to change to see a different reflection. The auditor has to be +ve to make the auditee +ve, trust and respect him and as +ve and ve cannot stay together, the auditee will change, and the fraud will be PREVENTED. Life is a transformation of energy. The vision becomes a thought, as the thought so the behavior, subject to the kind of emotions added to the thought, and the behavior gives the result, depending on the kind of thoughts generated. What kind of thought is generated is each ones choice. If you make a choice, it is a choice. Not making a choice is also a choice, for then you choose to be guided by others choice. If you make a choice, whatever the output, you will not regret for you made the choice and there is no scope for blaming others. If you do not make a choice you will blame others, having given the remote control of your life in others hands. Here there is no creativity as there is no thought and so there cannot be peace of mind. KIND OF THOUGHT. The kind of thought you make is your choice. The thoughts can be of high frequency or of low frequency. Low frequency thoughts are seeing the client as a fraud, a cheat, before starting the audit, of cheating the client etc. This can never prevent a fraud. High frequency thoughts are considering the opposite person as a pure soul. Every action that follows will make the client, the auditee pure and the fraud will be prevented. Here one has to choose the kind of thought one wants to think. Only the person making the choice knows what choice he has made, it is no one elses business, the result will follow, and the thinker of the thought is responsible for his thoughts. He cannot blame others.

Following four charts depict the above material in a mapping format.

1. Feedback Loop of life.

This depicts Thoughts as input in our lives, the thoughts entering our subconscious as energy, the thoughts coming out as Result which is the Mirror of our lives, also it shows where we stand as of today based on our past lives in relation to which we start our journey today onwards, like a student getting 50 % marks and another getting 75 % marks in 9th standard will each have to make a different kind of effort hence forth in the journey of their lives, circumstance of life means each views the life from the color of specs which each has worn, the circumstance for each is what each one himself is, a person in the Low Frequency Zone will view all as corrupt and a deceit not understanding that he is viewing others as his own mental makeup is, that each human being is a pure soul, that each human being is like a river, changing all the times, and therefore each is a new person every second and that therefore a person need not despair for his past, but turn a new leaf and start a new life immediately for what others think of us is none of our business for our remote control is in our own hands this moment onwards, that we are made up of three components, mind [invisible], emotions [invisible] and body[visible], that our behavior depends on our mind and our emotions reflected through our bodies, that everything in our life is a four alphabet process, TEAR, i.e. Thoughts, Emotions, Actions and Result, that God has given us the faculty or the power to choose, that if we do not make a choice, if we do not apply our thoughts, we depend on others for our choice which leads us to blame others which gives rise to court cases where the opponents blame each other and try to prove each other wrong giving rise to THE EVIDENCE ACT, and each filling up the pockets of the lawyers who have tea together at the end of the day after the opposite parties have left with a heavy un peaceful minds, that rising on the High Frequency Zone requires efforts which is depicted by repeated arrows pointing upwards which means repeated actions causing creation of new 126 bits which takes 22 days to form a new sanskar until the act becomes a habit, a pattern, an automatic action, leaving the conscious mind free to take up new venture, and a person who follows the above principles is definitely a good business decision for every businessman will wish a good and a prosperous and wealthy life but accompanied with peace which is the purpose of life.

Making a choice makes us responsible and gives us the POWER to think and find a solution for there is no scope for blaming others. We are accountable and responsible for our actions.

2. Circle of Emotions: This is self explanatory.

3. This chart explains the importance of making a choice ourselves and not depending on others for it explains that we are responsible for our choice and so we should not blame others for our actions.

This chart explains the importance of not making a choice ourselves and depending on others for it explains that we are irresponsible and so we blame others for our actions.

BEHAVIOR OF A NEW IDEA The following chart explains how a new idea behaves before it enters the subconscious mind and becomes an insight, making the holder of the idea an efficient person in the endeavor undertaken by him, the insight drawing the creativity lying dormant in each individual deep down as sanskar, forming a new sanskar and so on from idea to idea. Explanation for the first part of the chart given below. An idea, a thought, if it is an old one, will enter the conscious mind in the form of a thought where the conscious will think and discriminate and judge and weigh and decide whether to allow the thought to enter the subconscious mind by cutting through the wall which acts as the watchdog. If the owner of the brain is comfortable with the old thought which is already residing in the subconscious mind as an insight, the old thought will reinforce the existing old thought residing in the form of sanskar. Explanation for the Second, third and fourth parts of the chart given below. The second part shows that a new idea is trying to enter the subconscious mind through the wall and into the subconscious mind. However, the wall will reject the new thought, which is the risk element under consideration under this article, the risk of resistance. The new thought will bounce back and the owner of the thought will have to make efforts and change his environment, find fresh information, meet new sets of people and discuss the problem, search in Google for help, and add a new set of 126 bits and so on, which is the feedback loop of life in practical application, by repetition, by practice, by habit, by doing a thing over again, form new grooves in the subconscious mind which will let the new thought get a foothold, then allow the whole leg in and finally the whole body in, and letting the new thought become an insight, making the conscious mind free to tackle other new ideas and so on. Once the idea becomes an insight, the subconscious mind will follow the instructions of the conscious mind like an obedient servant without disturbing the conscious mind. All these steps are explained by the mapping technique with the help of next three formats below. When enough 126 bits are formed and enters the subconscious, the puzzle is solved.