Schedule III

Particulars
Note No.
Figures for the current
reporting period
Figures for the
previous
reporting
period
Revenue from operations
(IX)
Profit / (loss)
for the period from continuing
operations(VII-VIII)
(X)
Profit/(loss) from discontinued operations
(XI)
Tax Expense of discontinued operations
(XII)
Profit/(loss) from discontinued operations(After tax) (X-
XI)
(XIII)
Profit/(loss) for the period (IX+XII)
(XIV)
Other Comprehensive Income
(A) (i) Items that will not be reclassified to profit or loss
(specify items and amounts)
(ii) Income tax relating to items that will not be
reclassified to profit or loss
Subtotal (A)
(B) (i) Items that will be reclassified to profit or loss
(specify items and amounts)
(ii) Income tax relating to items that will be reclassified
to profit or loss
Subtotal (B)
Other Comprehensive Income (A + B)
(XV)
Total
Comprehensive
Income
for
the
period
(XIII+XIV) (Comprising Profit (Loss) and other
Comprehensive Income for the period)
(XVI)
Earnings per equity share (for continuing operations)
Basic (Rs.)
Diluted (Rs.)
(XVII)
Earnings per equity share (for discontinued
operations)
Basic (Rs.)
Diluted (Rs.)
(XVIII)
Earnings per equity share (for continuing and
discontinued operations)
Basic (Rs.)
Diluted (Rs.)
See accompanying notes to the financial statements

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Notes
GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS
1.
The provisions of this Part shall apply to the income and expenditure account, in like manner as they apply to a
Statement of Profit and Loss.
2.
The Statement of Profit and Loss shall include:
(A) Profit or loss for the period;
(B) Other Comprehensive Income for the period.
The sum of (A) and (B) above is ‗Total Comprehensive Income‘.
3. Interest Income

Particulars
(Current Year)
(Previous Year)
On Financial
Assets measured
at fair value
through OCI
On Financial Assets
measured at
Amortised Cost
Interest
Income on
Financial
Assets
classified at
fair value
through profit
or loss
On Financial
Assets
measured at
fair value
through OCI
On Financial
Assets measured
at Amortised Cost
Interest
Income on
Financial
Assets
classified at
fair value
through profit
or loss
Interest on Loans
Interest income from
investments
Interest on deposits with
Banks
Other interest Income
Total

4. Net gain/ (loss) on fair value changes*

Particulars
(Current Year)
(Previous Year)
(A) Net gain/ (loss) on financial instruments at fair
value through profit or loss
(i) On trading portfolio
- Investments
- Derivatives
- Others
(ii) On financial instruments designated at fair value
through profit or loss
(B) Others ( to be specified)
Total Net gain/(loss) on fair value changes (C)
Fair Value changes:
-Realised
-Unrealised
Total Net gain/(loss) on fair value changes(D) to tally
with (C)
*Fair value changes in this schedule are other than those arising on account of accrued interest income/expense.
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5. Other Income (to be specified)

Particulars
(Current Year)
(Previous Year)
Net gain/(loss) on ineffective portion of hedges
Net gain/(loss) on derecognition of property, plant and equipment
Net gain or loss on foreign currency transaction and translation (other than
considered as finance cost)( to be specified)
Others ( to be specified)*
Total
* Any item under the subhead ‗Others‘ which exceeds one per cent of the total income to be presented separately.
6. Finance Costs

Particulars
(Current Year)
(Previous Year)
On Financial
On Financial liabilities
On Financial
On Financial
liabilities
measured at Amortised
liabilities measured
liabilities measured
measured at fair
Cost
at fair value through
at Amortised Cost
value through
profit or loss
profit or loss
Interest on deposits
Interest on borrowings
Interest on debt securities
Interest on subordinated liabilities
Other interest expense
Total
7. Employee Benefits Expenses

Particulars
(Current Year)
(Previous Year)
Salaries and wages
Contribution to provident and other funds
Share Based Payments to employees
Staff welfare expenses
Others (to be specified)
Total
8. Impairment on financial instruments

Particulars
(Current Year)
(Previous Year)
On Financial instruments
measured at fair value
through OCI
On Financial
instruments
measured at
Amortised Cost
On Financial
instruments
measured at fair
value through OCI
On Financial
instruments
measured at
Amortised Cost
Loans
Investments
Others (to be specified)
Total

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9. Other expenses (to be specified)

Particulars
(Current Year)
(Previous Year)
Rent, taxes and energy costs
Repairs and maintenance
Communication Costs
Printing and stationery
Advertisement and publicity
Director‘s fees, allowances and expenses
Auditor‘s fees and expenses
Legal and Professional charges
Insurance
Other expenditure
Total
* Any item under the subhead ‗Others expenditure‘ which exceeds one per cent of the total income to be presented
separately.
10. Other Comprehensive Income shall be classified into-
(A) Items that will not be reclassified to profit or loss
i.
Changes in revaluation surplus;
ii.
Remeasurements of the defined benefit plans;
iii.
Equity Instruments through Other Comprehensive Income;
iv.
Fair value changes relating to own credit risk of financial liabilities designated at fair value through
profit or loss;
v.
Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent not to be classi-
fied into profit or loss; and
vi.
Others (specify nature).
(B) Items that will be reclassified to profit or loss;
i.
Exchange differences in translating the financial statements of a foreign operation;
ii.
Debt Instruments through Other Comprehensive Income;
iii.
The effective portion of gains and loss on hedging instruments in a cash flow hedge;
iv.
Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent to be classified
into profit or loss; and
v.
Others (specify nature).
11. Additional Information: An NBFC shall disclose by way of notes, additional information regarding aggregate
expenditure and income on the following items:
i.
Depreciation, amortisation and impairment
ii. payments to the auditor as (a) auditor, (b) for taxation matters, (c) for company law matters, (d) for other
services, (e) for reimbursement of expenses;
iii. in case of NBFCs covered under section 135, amount of expenditure incurred on corporate social responsi-
bility activities; and
iv. details of items of exceptional nature

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PART III-
GENERAL INSTRUCTIONS FOR THE PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS
(1) Where a Non-Banking Financial Company (NBFC) is required to prepare Consolidated Financial
Statements, i.e., consolidated balance sheet, consolidated statement of changes in equity and
consolidated statement of profit and loss, the NBFC shall mutatis mutandis follow the requirements of
this Schedule as applicable to an NBFC in the preparation of balance sheet, statement of changes in
equity and statement of profit and loss. However, where the consolidated financial statements contains
elements pertaining to NBFCs and other than NBFCs, mixed basis of presentation may be followed
for consolidated financial statements where both kinds of opera- tions are significant. In addition, the
consolidated financial statements shall disclose the information as per the requirements specified in
the applicable Indian Accounting Standards notified under the Companies (Indian Ac- counting
Standards) Rules 2015, including the following, namely:-
(i) Profit or loss attributable to ‗non-controlling interest‘ and to ‗owners of the parent‘ in the statement
of profit and loss shall be presented as allocation for the period. Further, ‗total comprehensive
income‘ for the period attributable to ‗non-controlling interest‘ and to ‗owners of the parent‘ shall
be presented in the statement of profit and loss as allocation for the period. The aforesaid
disclosures for ‗total comprehensive income‘ shall also be made in the statement of changes in
equity. In addition to the disclosure requirements in the Indian Accounting Standards, the
aforesaid disclosures shall also be made in respect of ‗other comprehensive income‘.
(ii) ‗Non-controlling interests‘ in the Balance Sheet and in the Statement of Changes in Equity, within
equity, shall be presented separately from the equity of the ‗owners of the parent‘.
(iii) Investments accounted for using the equity method.

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(2) In Consolidated Financial Statements, the following shall be disclosed by way of additional information:

Name
of
the entity
in
the
Group
Net Assets, i.e., total assets
minus total liabilities
Share in profit or loss
Share
in
other
comprehensive income
Share
in
total
comprehensive income
As
%
of
consolidated
net assets
Amount
As
%
of
consolidated
profit
or
loss
Amount
As
%
of
consolidated
other
comprehensive
income
Amount
As % of total
comprehensive
income
Amount
ent
Subsidiaries
Indian
1.
2.
3.
.
.
Foreign
1.
2.
3.
.
.
Non-
controlling
Interests in
all
subsidiaries
Associates
(Investment
as per the
equity
method)
Indian
1.
2.
3.
.
.
Foreign
1.
2.
3.
.
.
Joint
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Ventures(as
per
the
equity
method)
Indian
1.
2.
3.
.
.
Foreign
1.
2.
3.
.
.
Total
(3)
All subsidiaries, associates and joint ventures (whether Indian or foreign) will be covered under consolidated
financial statements.
(4)
An entity shall disclose the list of subsidiaries or associates or joint ventures which have not been
consolidated in the consolidated financial statements along with the reasons of not consolidating.]

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