63 03. The Company has made investments in, granted loans, secured or unsecured, to companies, limited liability partnership or any other parties during the year, in respect of which: a) The Company has provided loans and stood guarantee during the year, the details of which are given below: The Company has not provided any security to any other entity during the year. b) The investments made, guarantees provided and the terms and conditions of the grant of all the above mentioned loans and guarantees provided, during the year are, in our opinion, not prejudicial to the interest of the Company. c) In respect of loans granted by the Company, the schedule of repayment of principal and payment of interest has been stipulated and the repayments of principal amounts and receipts of interest are regular as per stipulation. d) In respect of loans granted by the Company, there is no overdue amount remaining outstanding as at the Balance Sheet date. Loans Guarantee A. Aggregate amount granted | provided during the year: Subsidiary 2,202.00 5,100.00 B. Balance outstanding as at Balance Sheet date in respect of above cases: Subsidiary 2,202.00 - of such verification by the Management is appropriate having regard to the size of the Company and the nature of its operations. For goods in transit the goods have been received subsequent to the year end. No discrepancies of 10% or more in the aggregate for each class of inventories were noticed on such physical verification of inventories, when compared with the books of account. b) According to the information and explanations given to us, the Company has not been sanctioned working capital limits in excess of ` 5 crores, in aggregate, during the year, from banks or financial institutions on the basis of security of current assets. Hence, reporting on the quarterly returns or statements filed by the Company with such banks or financial institutions is not applicable. e) No loans by the Company which has fallen due during the year, has been renewed or extended or fresh loans granted to settle the overdues of existing loans given to the same parties. f) The Company has not granted any loans either repayable on demand or without specifying any terms or period of repayment during the year. Hence, reporting under Clause (iii)(f ) is not applicable. 04. In our opinion and according to information and explanation given to us, the Company has not granted any loans or made investments covered under the provisions of Section 185 of the Companies Act 2013. The Company has complied with the provisions of Sections 186 of the Companies Act, 2013 as applicable. 05. According to the information and explanations given to us, the Company has not accepted any deposit or amounts which are deemed to be deposits. Hence, reporting under Clause (v) of the Order is not applicable. 06. The maintenance of cost records has not been specified by the Central Government under Section 148(1) of the Companies Act, 2013.
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