2007-08 - Aditya Birla Nuvo, Ltd

SCHEDULESSCHEDULE 19 (Contd.)SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTSRs. Crores12. Information related to Micro, Small and Medium EnterprisesCurrent Year Previous YearDevelopment Act, 2006 (Act) is disclosed hereunder. The informationgiven below has been determined to the extent such parties havebeen identified on the basis of information available with the Company.a) (i) Principal amount remaining unpaid to any supplier at theend of the accounting year 1.27 1.91(ii) Interest due on above — —The Total of (i) & (ii) 1.27 1.91b) Amount of interest paid by the buyer in terms of Section 16 ofthe Act, along with amount of the payment made beyond theappointed date during the year. — —c) Amounts of interest accrued and remaining unpaid at the endof the financial year. — —d) Amount of interest due and payable for the period of delay inmaking payment (which have been paid but beyond the duedate during the year) but without adding the interest specifiedunder the Act. — —e) Amount of further interest remaining due and payable even inthe succeeding years, until such date when the interest dues asabove are actually paid to the small enterprise, for the purposeof disallowance as a deductible expenditure under Section 23of the Act. — —13. Deferred Tax Liability/(Asset) at the year end comprise timingdifferences on account of:Depreciation 225.10 200.15Expenditure/Provisions Allowable (24.79) (26.07)200.31 174.0814. Earnings per Share (EPS) is calculated as under:- Net Profit after exceptional items as disclosed in the Profit and LossAccount - A 243.07 224.97Weighted-average number of Equity Shares outstanding 93,310,491 84,766,362Add : Adjustment for bonus element in rights issue — 3,114,714Weighted-average number of Equity Shares for calculation ofBasic EPS - B 93,310,491 87,881,076- Basic EPS (Rs.) A/B 26.05 25.60Weighted-average number of Equity Shares outstanding 93,310,491 84,766,362Add: Shares held in Abeyance 45,007 47,874Add : Adjustment for bonus element in rights issue including forshares held in Abeyance — 3,115,536Add: Dilutive impact of employee stock options 6,198 —Weighted-average number of Equity Shares for calculation ofDiluted EPS - C 93,361,696 87,929,772- Diluted EPS (Rs.) A/C 26.04 25.59Nominal Value of Shares (in Rs.) 10.00 10.00(99)