JAIPRAKASH ASSOCIATES LIMITED

PROVISIONAL BALANCE SHEET AS AT 31ST DECEMBER, 2013

EQUITY AND LIABILITIES
SHAREHOLDERS FUNDS
(a) Share Capital
(b) Reserves and Surplus
NON-CURRENT LIABILITIES
(a) Long-term Borrowings
(b) Deferred Tax Liabilities [Net]
(c) Other Long-term Liabilities
(d) Long-term Provisions
CURRENT LIABILITIES
(a) Short-term Borrowings
(b) Trade Payables
(c) Other Current Liabilities
(d) Short-term Provisions
TOTAL EQUITY AND LIABILITIES
ASSETS
NON-CURRENT ASSETS
(a) FIXED ASSETS
(i) Tangible Assets
(ii) Intangible Assets
(iii) Capital Work-in-Progress [Including Incidental
Expenditure During Construction Period]
(iv) Intangible Assets under Development
(b) NON-CURRENT INVESTMENTS
(c) LONG TERM LOANS AND ADVANCES
(d) OTHER NON-CURRENT ASSETS
CURRENT ASSETS
(a) Current Investments
(b) Inventories
(c) Projects Under Development
(d) Trade Receivables
(e) Cash and Cash Equivalents
(f) Short-term Loans and Advances
(g) Other Current Assets
TOTAL ASSETS
PROVISIONAL STATEMENT OF PROFIT & LOSS FOR THE PERIOD FROM 01.04.2013 TO 31.12.2013
REVENUE FROM OPERATIONS
OTHER INCOME
EXPENDITURE
Cost of Materials Consumed
Changes in Inventories of Finished Goods & Work-in-Progress
Manufacturing, Construction, Real Estate, Hotel / Hospitality &
Power Expenses
Employee Benefits Expense
Finance Costs
Depreciation and Amortisation Expense
Other Expenses
Profit before Exceptional, Prior Period Items & Tax
Profit on Sale of Shares - Exceptional Item
Prior Period Adjustments [Net]
Profit beforeTax
Tax Expense
Current Tax
Deferred Tax
Excess Provision for Income Tax in Earlier Years Reversed
Profit for the period
Earnings Per Equity Share [EPS] [Face Value of ` 2/- per share]
Basic Earnings Per Share
Diluted Earnings Per Share
NOTE No. "1"
SHARE CAPITAL
Authorised
12,344,000,000
3,120,000
Issued, Subscribed and Fully Paid-up
2,219,083,559
1.1 Issued, Subscribed and Paid-up Share Capital comprises of
Shares for consideration in cash
20,219,850
12,500,000
201,623,717
10,000,000
64,204,810
Shares for consideration other than cash
860,865,055
124,378,825
218,010,985
707,280,317
1.2 Reconciliation of the Number of Shares Outstanding at the beginning and at the end of the reporting period:
Equity Shares at the beginning of the year
Add Equity Shares allotted on conversion of Foreign Currency Convertible Bonds
Add:Equity Shares allotted on Qualified Institutional Placement
Equity Shares at the end of the year
1.3 Terms / Rights
The Company has only one class of equity shares having a par value of ` 2/- per share. Each holder of
equity share is entitled to one vote per share. Each share is entitled to equal dividend declared by the
NOTE No. "2"
RESERVES AND SURPLUS
General Reserve
As per last Balance Sheet
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Debenture Redemption Reserve
As per last Balance Sheet
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Revaluation Reserve
As per last Balance Sheet
Less:Depreciation and amortisation adjusted on Revalued Assets
Securities Premium Reserve
As per last Balance Sheet
Add : On conversion of Foreign Currency Convertible Bonds into Shares
Add : On Issue of Shares through Qualified Institutional Placement
Less: Provision of Premium Payable on Redemption of Debentures
Less: Expenses on Issue of Shares / Debentures
Reserve for Premium on Foreign Currency Convertible Bonds
As per last Balance Sheet
Less:Transfer to Surplus - Balance in Statement of Profit and Loss
Less:Paid on Redemption
Capital Reserve [including Demerger Reserve]
As per last Balance Sheet
Capital Redemption Reserve
As per last Balance Sheet
In the event of liquidation, each share carries equal rights and will be entitled to receive equal amount
per share out of the remaining amount available with the Company after making preferential payments.
Share Forfeited Reserve
As per last Balance Sheet
Surplus - Balance in Statement of Profit and Loss
As per last Balance Sheet
Profit for the year
Add :Provision for Dividend Distribution Tax Written-back
Add :Final Dividend Transferred from Trusts
Add :Transfer from Reserve for Premium on Foreign Currency
Convertible Bonds
Less:Appropriations
Transfer to Debenture Redemption Reserve
Transfer to General Reserve
Less:Dividend
Proposed Final Equity Dividend
Tax on Proposed Final Equity Dividend
NOTE No. "3"
LONG-TERM BORROWINGS
[I] SECURED LOANS
A. Non-convertible Debentures
B. Term Loans
(i) From Financial Institutions
(ii) From Banks
(a) In Rupees
(b) In Foreign Currency
(iii) From Others
c. Loan from State Government [Interest Free]
d. Advances from Clients
Government Departments, Public Sector Undertakings & Others -
Secured against Hypothecation of Construction Material and Plant & Machinery
Interest Bearing
Total =====> "I"
[II] UNSECURED LOANS
A. Foreign Currency Convertible Bonds
FCCB [USD]-2012
B. Foreign Currency Loans from Banks [ECB]
(i) ECB [USD / JPY]
(ii) ECB [GBP]
(iii) ECB [CAD]
(iv) ECB [USD]-2012
C. Loans From Banks
In Foreign Currency
D. Fixed Deposits Scheme
Total =====> "II"
Gr. Total =====> "I + II"
NOTE No. "4"
DEFERRED TAX LIABILITIES [NET]
Deferred Tax Liabilities
Less:Deferred Tax Assets
NOTE No. "5"
OTHER LONG TERM LIABILITIES
Trade Payables
Due to Micro, Small & Medium Enterprises
Others
Interest accrued but not due on Borrowings
Adjustable receipts against Contracts (Partly Secured against Bank Guarantees)
(a) Interest Bearing
(b) Non Interest Bearing
(i) From Subsidiaries/Associates
(ii) From Others
Advance from Customers
Other Payables
NOTE No. "6"
LONG-TERM PROVISIONS
Provisions for Premium on Redemption of Debentures
Provisions for Employee Benefits
For Gratuity
For Leave Encashment
NOTE No. "7"
SHORT-TERM BORROWINGS
[i] Secured Loans
A. Term Loans from Banks
B. Working Capital Loans from Banks
[ii] Unsecured Loans
A. Loans From Banks
B. Bills Discounting
C. Fixed Deposits Scheme
NOTE No. "8"
TRADE PAYABLES
Due to Micro, Small & Medium Enterprises
Others
NOTE No. "9"
OTHER CURRENT LIABILITIES
Current maturities of Long term Debt
(a) Secured Loans [Refer Note No."3(I)"
(b) Unsecured Loans [Refer Note No."3(II)"]
Interest accrued but not due on Borrowings
Adjustable receipts against Contracts (Secured Partly against Bank Guarantees)
(a) Interest Bearing
(b) Non Interest Bearing
(i) From Subsidiaries/Associates
(ii) From Others
Advance from Customers
Unclaimed Dividend*
Unclaimed Matured Public Deposit [including interest thereon]*
*[Appropriate amounts shall be transferred to Investor Education &
Protection Fund, if and when due]
Other Payables [including Statutory Dues, Staff Payable etc]
NOTE No. "10"
SHORT-TERM PROVISIONS
Provisions for Employee Benefits
Leave Encashment
Provisions for Premium on Redemption of Debentures
Other Provisions
For Proposed Final Equity Dividend
For Tax on Proposed Final Equity Dividend
NOTE No. "12"
NON-CURRENT INVESTMENTS
(A) INVESTMENTS IN SUBSIDIARIES
(a) IN EQUITY SHARES - Quoted, fully paid-up
(i) 1,783,000,600
(1,783,000,600)
(ii) 995,000,000
(1,155,000,000)
(b) IN EQUITY SHARES - Unquoted, fully paid-up
(i) 118,090,000
(118,090,000)
(ii) 271,350,000
(271,350,000)
(iii) 514,877,000
(514,877,000)
(iv) 273,800,000
(273,800,000)
(v) 627,500,000
(627,500,000)
(vi) 161,085,000
(161,085,000)
(vii) 10,000,000
(10,000,000)
(viii) 63,000
(63,000)
(ix) 250,000,000
(100,000,000)
(B) INVESTMENT IN JOINT VENTURE SUBSIDIARIES
IN EQUITY SHARES - Unquoted, fully paid-up
(i) 280,966,752
(280,966,752)
(ii) 543,160
(543,160)
(iii) 98,901,000
(98,901,000)
(C) INVESTMENT IN ASSOCIATE COMPANIES
IN EQUITY SHARES - Unquoted, fully paid-up
(i) 30,000,000
(30,000,000)
(ii) 10,000
(10,000)
(iii) 736,620
(736,620)
(iv) 23,575
(23,575)
(v) 13,750
(13,750)
(vi) 4,900,000
(4,900,000)
(vii) 4,900,000
(4,900,000)
(D) OTHER INVESTMENTS
(a) IN EQUITY SHARES - Quoted, fully paid-up
(i) 15,350
(15,350)
(ii) 100
(100)
(iii) 721,600
(721,600)
(iv) 868,000
(868,000)
(v) 20,000
(20,000)
(vi) 165,900
(165,900)
(vii) 25,000
(25,000)
(b) IN EQUITY SHARES - Unquoted, fully paid-up
(i) 5
(ii) (5)
(iii) 5
(5)
(iv) 2,035,000
(2,035,000)
(v) 840,000
(840,000)
(E) PREFERENCE SHARES - Unquoted, fully paid-up
INVESTMENTS IN SUBSIDIARIES
(i) 2,500,000
(2,500,000)
(ii) 29,364,000
(29,364,000)
(iii) 24,040,000
(34,040,000)
(iv) 1,500,000
(1,500,000)
(v) 100,000,000
(100,000,000)
(vi) 12,500,000
(12,500,000)
(vii) 4,350,000
(-)
(F) BULLION
Gold [27 Kgs]
(G) INTEREST IN BENEFICIARY TRUSTS
(i) JHL Trust
(ii) JCL Trust
(iii) GACL Trust
(iv) JEL Trust
(H) SHARE APPLICATION MONEY
(i) Jaypee Fertilizers and Industries Limited [Subsidiary Company]
(ii) Prayagraj Power Generation Company Limited [Subsidiary Company]
(iii) Jaiprakash Kashmir Energy Limited [Associate Company]
(iv) Misc.
Less: Advance received for redemption of Preference Shares of Jaypee Agra Vikas Limited [Subsidiary Company]
Aggregate cost of:
1. Quoted Investments in Equity Shares (Market Value `
Previous Year ` 92,44,22,31,695)
Unquoted Investments in Equity Shares, Preference Shares & Bullion
2. The Trusts are holding shares of 18,93,16,882 Equity Shares [Previous Year 18,93,16,882] of ` 2/- of Jaiprakash Associates Limited,
the sole beneficiary of which is the Company. [The Market Value of Shares held in Trusts is ` (Previous Year ` 12,39,07,89,926/-)]
3. All Investments are Non-trade Investments.
4. Since the Market Rate of Saket Project Limited was not available in any of the Stock Exchanges, Market Value
has been considered equivalent to Face Value.
NOTE No. "13"
LONG-TERM LOANS AND ADVANCES
[Unsecured, considered good]
Capital Advance
Deposits with Government Department, Public Bodies & Others
(a) Government Department & Public Bodies
(b) Others
Advances to Suppliers, Contractors, Sub-contractors & Others
Claims and Refund Receivable
Prepaid Expenses
AdvanceTax and Income Tax Deducted at Source [Net of Provision]
NOTE No. "14"
OTHER NON-CURRENT ASSETS
[Unsecured, considered good]
Long Term Trade Receivables
Considered Good
Doubtful
From Overseas Works
Less:Provision for writting off
Interest accrued on Fixed Deposits & Others
NOTE No. "15"
CURRENT INVESTMENTS

(a) In Units of Exchange Traded Funds, Quoted
[Market Value ` 25,19,50,638/- (Previous Year ` 36,21,01,775/-)]
(b) In Units of Mutual Funds, Unquoted
NOTE No. "16"
INVENTORIES (As per inventories taken, valued and certified by the Management)
(a) Stores and Spare Parts
(b) Construction Materials
(c) Raw Materials
(d) Finished Goods
(e) Stock in Process
(f) Work-in-Progress-Construction Division
(g) Food and Beverages
(h) Goods in Transit
NOTE No. "17"
PROJECTS UNDER DEVELOPMENT
NOTE No. "18"
TRADE RECEIVABLES
(Unsecured, considered good)
(a) Debts outstanding for a period exceeding six months
(i) Considered Good
(ii) Considered Doubtful
Less:Provision for Bad & Doubtful Debts
(b) Other Debts
NOTE No. "19"
CASH AND CASH EQUIVALENTS
(a) Cash-on-hand
(b) Cheques & Drafts-on-hand
(c) Balances with Scheduled Banks
(i) In Current & Cash Credit Account
(ii) In Fixed Deposits Account with Banks & Others
Having remaining maturity of more than 12 months
[Maturity more than twelve months ` _______/-] Others
(iii) Balance in Dividend Account
(iv) Balance in Trust & Retention Account
In Current Account
(d) Balance with Non-Scheduled (Foreign) Banks
In Current Account

NOTE No. "20"
SHORT TERM LOANS AND ADVANCES
[Unsecured, considered good]
Advances to Suppliers, Contractors, Sub-contractors & Others
Advances to Related Parties
Staff Imprest and Advances
Claims and Refunds Receivable
Prepaid Expenses
Deposits with Government Department, Public Bodies & Others
(a) Government Department & Public Bodies
(b) Others
(i) Real Estate
(ii) Others
NOTE No. "21"
OTHER CURRENT ASSETS
[Unsecured, considered good]
Receivable from Jaypee Cement Corporation Limited
Unbilled Receivables
Interest accrued on Fixed Deposits & Others
NOTE No."22"
SALE OF PRODUCTS
Cement Sales [Gross] [including Clinker Sales]
Less:Excise Duty on Sales
Real Estate Revenue
Power Revenue
Fabrication Material Sales [Gross]
Less:Excise Duty on Sales
NOTE No."23"
SALE OF SERVICES
Construction Revenue
Hotel/Hospitality Revenue
Manpower Supply
Fabrication Jobs / Foundary
NOTE No."24"
OTHER OPERATING REVENUE
Rent
Machinery Rentals/Transportation Receipts
Foreign Currency Rate Difference [Net] - Other than Finance Costs
Profit/(Loss) on Sale / Disposal / Write-off of Assets [Net]
Miscellaneous
NOTE No."25"
OTHER INCOME
Dividends from Non Current Investments
[from Subsidiaries ` (Previous Year ` 57,75,00,000/-)]
Profit/(Loss) on Sale/Redemption of Exchange Traded Funds/Mutual Funds [Net]
Profit on Sale of Shares
Interest
NOTE No."26"
COST OF MATERIALS CONSUMED
Raw Materials Consumed
Excise Duty on Clinkers
Consumption of Food & Beverages etc.
Materials Consumed - Others
Machinery Spares Consumed
Stores and Spares Consumed
Coal Consumed
Packing Materials Consumed
Less:Attributable to Self Consumption
Less:Clinker Transferred for Trial Run
NOTE No."27"
CHANGES IN INVENTORIES OF FINISHED GOODS & WORK-IN-PROGRESS
OPENING STOCKS
Finished Goods
Stock-in-Process
Stock-in-Process - Acquired
LESS:CLOSING STOCKS
Finished Goods
Stock-in-Process
WORK-IN-PROGRESS - Construction Division
Opening Work-in-Progress
Less:Closing Work-in-Progress
Excise Duty Difference on Changes in Closing Stocks
NOTE No."28"
MANUFACTURING, CONSTRUCTION, REAL ESTATE,
HOTEL / HOSPITALITY & POWER EXPENSES
Construction Expenses
Real Estate Expenses
Hotel & Golf Course Operating Expenses
Hire Charges and Lease Rentals of Machinery
Power, Electricity and Water Charges
Repairs and Maintenance of Machinery
Repairs to Building and Camps
Freight, Octroi & Transportation Charges
Less:Attributable to Self Consumption
NOTE No."29"
EMPLOYEE BENEFITS EXPENSES
Salaries, Wages & Bonus
Gratuity
Contribution to Provident & Other Funds
Staff Welfare
NOTE No."30"
FINANCE COSTS
Interest on Term Loans
Interest on Non-Convertible Debentures
Interest on Bank Borrowing and Others
Financing Charges
Foreign Currency Rate Difference [Net] - On Financing
NOTE No."31"
DEPRECIATION AND AMORTISATION EXPENSE
Depreciation
Less:Transferred to Expenditure During Construction Period
Less:Amount Adjusted with Revaluation Reserve
Amortisation
Less:Amount Adjusted with Revaluation Reserve
NOTE No."32"
OTHER EXPENSES
Loading, Transportation & Other Charges
Commission & Discount on Sales
Sales Promotions
Rent
Rates & Taxes
Insurance
Travelling & Conveyance
Bank Charges, Bill Discounting & Guarantee Commission
Postage, Telephone & Telex
Light Vehicles Running & Maintenance
Legal & Professional
Charity & Donation
Security & Medical Services
Foreign Currency Rate Difference [Net] - Other than Finance Costs
Loss on Sale of Bullion
Directors' Fees
Miscellaneous Expenses
Auditor's Remuneration:
Audit Fees
Tax Audit Fees
To Partners in other capacity:
For Taxation matters
Reimbursement of Expenses

NOTE No."33"
PROJECTS UNDER DEVELOPMENT
Opening Balance
Expenses On Development during the year
Transfer from Fixed Assets [Leasehold Land]
Transfer from Capital Work-in-Progress
Paid for Land
Construction Expenses
Technical Consultancy
Power, Electricity and Water Charges
Personnel Expenses
Sales and Promotional Expenses
Other Expenses
Finance Costs
Less:Cost of Infrastructure & Construction of Properties Developed and under Development
Less:Transferred to Capital Work-in-Progress
Balance carried to Note No.17
NOTE No."34"
INCIDENTAL EXPENDITURE DURING CONSTRUCTION PERIOD
Opening Balance
Transferred to Transferee Company
Electricity, Power and Fuel
Salary, Wages and Staff Welfare
Site / Quarry Development & Survey Expenses
Repair and Maintenance
Legal and Professional
Technical Consultancy
Insurance
Travelling & Conveyance
LC Commission, Bank Charges and Bank Guarantee Commission
Finance Costs
Foreign Exchange Fluctuations
Safety and Security
Freight and Material Handling
Vehicle / Machinery Hire Charges / Lease Rent
Light Vehicles Running & Maintenance
Depreciation
Advertisement / Business Promotion Expenses
Trial Run Expenses
Miscellaneous
Less:
(i) Miscellaneous Receipt
(ii) Interest Received
Less:Capitalised / Transferred During the year
Carried over to Balance Sheet [included in Capital Work-in-Progress]
JAIPRAKASH ASSOCIATES LIMITED
PROVISIONAL BALANCE SHEET AS AT 31ST DECEMBER, 2013
443.82
12,969.09
19,405.11
Deferred Tax Liabilities [Net] 1,332.21
1,497.29
202.00
3,701.78
2,443.85
7,414.09
58.50
TOTAL EQUITY AND LIABILITIES
Capital Work-in-Progress [Including Incidental
Expenditure During Construction Period]
Intangible Assets under Development
19,829.93
NON-CURRENT INVESTMENTS 9,230.69
LONG TERM LOANS AND ADVANCES 2,262.00
OTHER NON-CURRENT ASSETS 2,850.55

34.81
2,015.19
Projects Under Development 1,050.00
2,598.16
Cash and Cash Equivalents 614.23
Short-term Loans and Advances 3,881.05
5,101.13
PROVISIONAL STATEMENT OF PROFIT & LOSS FOR THE PERIOD FROM 01.04.2013 TO 31.12.2013
REVENUE FROM OPERATIONS
Changes in Inventories of Finished Goods & Work-in-Progress
Manufacturing, Construction, Real Estate, Hotel / Hospitality &
Depreciation and Amortisation Expense
Profit before Exceptional, Prior Period Items & Tax
Profit on Sale of Shares - Exceptional Item
Excess Provision for Income Tax in Earlier Years Reversed
Earnings Per Equity Share [EPS] [Face Value of ` 2/- per share]
Diluted Earnings Per Share
Equity Shares [Previous Year 12,34,40,00,000] of ` 2/- each
Preference Shares [Previous Year 31,20,000] of ` 100/- each
Issued, Subscribed and Fully Paid-up
Equity Shares [Previous Year 2,21,90,83,559] of ` 2/- each fully paid up
Issued, Subscribed and Paid-up Share Capital comprises of
Shares for consideration in cash
Equity Shares [Previous Year 2,02,19,850] allotted for cash under "Jaypee Employees Stock Purchase Scheme 2002";
Equity Shares [Previous Year 1,25,00,000] allotted for cash under "Jaypee Employees Stock Purchase Scheme 2009";
Equity Shares [Previous Year 20,16,23,717] allotted for cash on conversion of Foreign Currency Convertible Bonds;
Equity Shares [Previous Year 1,00,00,000] allotted for cash to Promoters on Preferential Basis and
Equity Shares [Previous Year 6,42,04,810] allotted through Qualified Institutional Placement as on 06.02.2013.
Shares for consideration other than cash
Equity Shares [Previous Year 86,08,65,055] allotted for consideration other than cash in terms of the Scheme of Amalgamation effective from 11.03.2004;
Equity Shares [Previous Year 12,43,78,825] allotted in terms of Scheme of Amalgamation effective from 22.08.2006;
Equity Shares [Previous Year 21,80,10,985] allotted pursuant to Scheme of Amalgamation effective from 27.05.2009 and
Equity Shares [Previous Year 70,72,80,317] allotted as Bonus Shares .
Reconciliation of the Number of Shares Outstanding at the beginning and at the end of the reporting period:
Equity Shares at the beginning of the year
Add Equity Shares allotted on conversion of Foreign Currency Convertible Bonds
Add:Equity Shares allotted on Qualified Institutional Placement
Equity Shares at the end of the year
The Company has only one class of equity shares having a par value of ` 2/- per share. Each holder of
equity share is entitled to one vote per share. Each share is entitled to equal dividend declared by the
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Debenture Redemption Reserve
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Less:Depreciation and amortisation adjusted on Revalued Assets
Add : On conversion of Foreign Currency Convertible Bonds into Shares
Add : On Issue of Shares through Qualified Institutional Placement
Less: Provision of Premium Payable on Redemption of Debentures
Less: Expenses on Issue of Shares / Debentures
Reserve for Premium on Foreign Currency Convertible Bonds
Less:Transfer to Surplus - Balance in Statement of Profit and Loss
Capital Reserve [including Demerger Reserve]
In the event of liquidation, each share carries equal rights and will be entitled to receive equal amount
per share out of the remaining amount available with the Company after making preferential payments.
Surplus - Balance in Statement of Profit and Loss
Add :Provision for Dividend Distribution Tax Written-back
Add :Final Dividend Transferred from Trusts
Add :Transfer from Reserve for Premium on Foreign Currency
Transfer to Debenture Redemption Reserve
Transfer to General Reserve
Proposed Final Equity Dividend
Tax on Proposed Final Equity Dividend
Current
Non-convertible Debentures 1,353.33
(i) From Financial Institutions 2,583.98
(b) In Foreign Currency
Loan from State Government [Interest Free]
Advances from Clients
Government Departments, Public Sector Undertakings & Others -
Secured against Hypothecation of Construction Material and Plant & Machinery
3,937.31
Current
Foreign Currency Convertible Bonds
Foreign Currency Loans from Banks [ECB]
(i) ECB [USD / JPY]
112.69
117.13
60.43
42.16
Fixed Deposits Scheme 893.62
1,226.03
5,163.34
DEFERRED TAX LIABILITIES [NET]
OTHER LONG TERM LIABILITIES
Due to Micro, Small & Medium Enterprises
140.06
Interest accrued but not due on Borrowings
Adjustable receipts against Contracts (Partly Secured against Bank Guarantees)
19.67
(i) From Subsidiaries/Associates
734.86
Provisions for Premium on Redemption of Debentures
Provisions for Employee Benefits
For Leave Encashment
1,875.00
B. Working Capital Loans from Banks 420.28
550.00
850.00
6.50
Due to Micro, Small & Medium Enterprises
OTHER CURRENT LIABILITIES
Current maturities of Long term Debt
Secured Loans [Refer Note No."3(I)"
Unsecured Loans [Refer Note No."3(II)"]
Interest accrued but not due on Borrowings
Adjustable receipts against Contracts (Secured Partly against Bank Guarantees)
18.00
(i) From Subsidiaries/Associates
230.00
Unclaimed Matured Public Deposit [including interest thereon]*
*[Appropriate amounts shall be transferred to Investor Education &
Protection Fund, if and when due]
Other Payables [including Statutory Dues, Staff Payable etc]
Provisions for Employee Benefits
Provisions for Premium on Redemption of Debentures
For Proposed Final Equity Dividend
For Tax on Proposed Final Equity Dividend
NON-CURRENT INVESTMENTS
(A) INVESTMENTS IN SUBSIDIARIES
(a) IN EQUITY SHARES - Quoted, fully paid-up
Equity Shares of Jaiprakash Power Ventures Limited
of ` 10/- each 1,767.76
Equity Shares of Jaypee Infratech Limited ` 10/-
each 995.00
(b) IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Himalyan Expressway Limited
of ` 10/- each 118.09
Equity Shares of Jaypee Ganga Infrastructure Corporation
Limited of ` 10/- each 271.35
Equity Shares of Jaypee Sports International Limited
of ` 10/- each 572.21
Equity Shares of Jaypee Agra Vikas Limited
of ` 10/- each 273.80
Equity Shares of Jaypee Cement Corporation Limited
of ` 10/- each 1,451.64
Equity Shares of Jaypee Fertilizers & Industries Limited
of ` 10/- each 254.32
Equity Shares of Himalyaputra Aviation Limited
of ` 10/- each 10.00
Equity Shares of Jaypee Assam Cement Limited
of ` 10/- each 0.06
Equity Shares of Prayagraj Power Generation Company
Limited of ` 10/- each 275.00
(B) INVESTMENT IN JOINT VENTURE SUBSIDIARIES
IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Bhilai Jaypee Cement Limited
of ` 10/- each 176.45
Equity Shares of Gujarat Jaypee Cement & Infrastrcture
Limited of ` 10/- each 0.54
Equity Shares of Bokaro Jaypee Cement Limited
of ` 10/- each 128.90
(C) INVESTMENT IN ASSOCIATE COMPANIES
IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Madhya Pradesh Jaypee Minerals Limited
of ` 10/- each [Joint Venture] 30.00
Equity Shares of Jaiprakash Kashmir Energy Limited
of ` 10/- each 0.01
Equity Shares of RPJ Minerals Private Limited
of ` 10/- each 12.13
Equity Shares of Sonebhadra Minerals Private Limited
of ` 10/- each 6.33
Equity Shares of Indesign Enterprises Private Limited, Cyprus
Cyprus Pound 1/- each 0.20
Equity Shares of MP Jaypee Coal Fields Limited
of ` 10/- each [Joint Venture] 4.90
Equity Shares of MP Jaypee Coal Limited
of ` 10/- each [Joint Venture] 4.90
(a) IN EQUITY SHARES - Quoted, fully paid-up
Equity shares of Capital Trust Limited
of ` 10/- each 0.02
Equity Shares of IFCI Limited
of ` 10/- each 0.00
Equity Shares of Indian Overseas Bank Limited
of ` 10/- each 0.72
8,68,000 Equity Shares of Sumeru Industries Limited
of ` 1/- each
20,000 Equity Shares of Saket Projects Limited of
of ` 10/- each 0.02
1,65,900 Equity Shares of PNB Gilts Limited
of ` 10/- each 0.50
25,000 Equity Shares of Tourism Finance Corporation of 10.00
India Limited of ` 10/- each 0.05
(b) IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Makers Chamber VI Premises
Co-operative Society Limited, Bombay of
` 50/- each 0.00
Equity Shares of Sanukt Members Association
of ` 100/- each 0.00
Equity Shares of Delhi Gurgaon Super Connectivity Limited
of ` 10/- each 2.04
Equity Shares of U.P. Asbestos Limited
of ` 10/- each 0.00
PREFERENCE SHARES - Unquoted, fully paid-up
INVESTMENTS IN SUBSIDIARIES
11% Cumulative Redeemable Preference Shares of
Himalyan Expressway Limited of ` 100/- each 25.00
12% Non Cumulative Redeemable Preference Shares of Jaypee
Ganga Infrastructure Corporation Limited of ` 100/- each 293.64
12% Non Cumulative Redeemable Preference Shares of
Jaypee Agra Vikas Limited of ` 100/- each 240.40
12% Non Cumulative Redeemable Preference Shares of
Himalyaputra Aviation Limited of ` 100/- each 15.00
12% Non Cumulative Redeemable Preference Shares of
Jaypee Cement Corporation Limited of ` 100/- each 1,000.00
12% Non Cumulative Redeemable Preference Shares of
Jaypee Sports International Limited of ` 100/- each 125.00
Cumulative Redeemable Preference Shares of Jaypee
Fertilizers & Industries Limited of ` 10/- each 517.55
INTEREST IN BENEFICIARY TRUSTS -
46.03
331.05
196.06
30.85
SHARE APPLICATION MONEY
Jaypee Fertilizers and Industries Limited [Subsidiary Company] 23.27
Prayagraj Power Generation Company Limited [Subsidiary Company] 65.00
Jaiprakash Kashmir Energy Limited [Associate Company]
78.73
Advance received for redemption of Preference Shares of Jaypee Agra Vikas Limited [Subsidiary Company]
Quoted Investments in Equity Shares (Market Value `
Previous Year ` 92,44,22,31,695)
Unquoted Investments in Equity Shares, Preference Shares & Bullion
The Trusts are holding shares of 18,93,16,882 Equity Shares [Previous Year 18,93,16,882] of ` 2/- of Jaiprakash Associates Limited,
the sole beneficiary of which is the Company. [The Market Value of Shares held in Trusts is ` (Previous Year ` 12,39,07,89,926/-)]
All Investments are Non-trade Investments.
Since the Market Rate of Saket Project Limited was not available in any of the Stock Exchanges, Market Value
has been considered equivalent to Face Value.
LONG-TERM LOANS AND ADVANCES
Deposits with Government Department, Public Bodies & Others
Government Department & Public Bodies 660.00
6.50
Advances to Suppliers, Contractors, Sub-contractors & Others
AdvanceTax and Income Tax Deducted at Source [Net of Provision]
OTHER NON-CURRENT ASSETS
101.63
Less:Provision for writting off 101.63
Interest accrued on Fixed Deposits & Others
In Units of Exchange Traded Funds, Quoted
[Market Value ` 25,19,50,638/- (Previous Year ` 36,21,01,775/-)]
In Units of Mutual Funds, Unquoted
INVENTORIES (As per inventories taken, valued and certified by the Management)
Work-in-Progress-Construction Division
PROJECTS UNDER DEVELOPMENT
Debts outstanding for a period exceeding six months 137.13
Less:Provision for Bad & Doubtful Debts 1.42
(1.42)
CASH AND CASH EQUIVALENTS
Balances with Scheduled Banks
(i) In Current & Cash Credit Account 394.56
(ii) In Fixed Deposits Account with Banks & Others -
Having remaining maturity of more than 12 months 12.97
184.28
(iii) Balance in Dividend Account 13.31
(iv) Balance in Trust & Retention Account -
0.64
Balance with Non-Scheduled (Foreign) Banks
SHORT TERM LOANS AND ADVANCES
Advances to Suppliers, Contractors, Sub-contractors & Others
Deposits with Government Department, Public Bodies & Others
(a) Government Department & Public Bodies 34.89
1,460.00
74.99
Receivable from Jaypee Cement Corporation Limited
Interest accrued on Fixed Deposits & Others
Cement Sales [Gross] [including Clinker Sales]
Fabrication Material Sales [Gross]
OTHER OPERATING REVENUE
Machinery Rentals/Transportation Receipts
Foreign Currency Rate Difference [Net] - Other than Finance Costs
Profit/(Loss) on Sale / Disposal / Write-off of Assets [Net]
Dividends from Non Current Investments
[from Subsidiaries ` (Previous Year ` 57,75,00,000/-)]
Profit/(Loss) on Sale/Redemption of Exchange Traded Funds/Mutual Funds [Net]
COST OF MATERIALS CONSUMED
Consumption of Food & Beverages etc.
Less:Attributable to Self Consumption
Less:Clinker Transferred for Trial Run
CHANGES IN INVENTORIES OF FINISHED GOODS & WORK-IN-PROGRESS
WORK-IN-PROGRESS - Construction Division
Less:Closing Work-in-Progress
Excise Duty Difference on Changes in Closing Stocks
MANUFACTURING, CONSTRUCTION, REAL ESTATE,
HOTEL / HOSPITALITY & POWER EXPENSES
Hotel & Golf Course Operating Expenses
Hire Charges and Lease Rentals of Machinery
Power, Electricity and Water Charges
Repairs and Maintenance of Machinery
Freight, Octroi & Transportation Charges
Less:Attributable to Self Consumption
EMPLOYEE BENEFITS EXPENSES
Contribution to Provident & Other Funds
Interest on Non-Convertible Debentures
Interest on Bank Borrowing and Others
Foreign Currency Rate Difference [Net] - On Financing
DEPRECIATION AND AMORTISATION EXPENSE
Less:Transferred to Expenditure During Construction Period
Less:Amount Adjusted with Revaluation Reserve
Less:Amount Adjusted with Revaluation Reserve
Loading, Transportation & Other Charges
Commission & Discount on Sales
Bank Charges, Bill Discounting & Guarantee Commission
Light Vehicles Running & Maintenance
Foreign Currency Rate Difference [Net] - Other than Finance Costs
PROJECTS UNDER DEVELOPMENT
Expenses On Development during the year
Transfer from Fixed Assets [Leasehold Land]
Transfer from Capital Work-in-Progress
Power, Electricity and Water Charges
Sales and Promotional Expenses
Less:Cost of Infrastructure & Construction of Properties Developed and under Development
Less:Transferred to Capital Work-in-Progress
INCIDENTAL EXPENDITURE DURING CONSTRUCTION PERIOD
Transferred to Transferee Company
Site / Quarry Development & Survey Expenses
LC Commission, Bank Charges and Bank Guarantee Commission
Vehicle / Machinery Hire Charges / Lease Rent
Light Vehicles Running & Maintenance
Advertisement / Business Promotion Expenses
Less:Capitalised / Transferred During the year
Carried over to Balance Sheet [included in Capital Work-in-Progress]
JAIPRAKASH ASSOCIATES LIMITED
As At 31.03.2014
(Rs. in Crores)
13,412.91
22,436.61
13,618.22
49,467.74
34,173.17




14,680.34
15,294.57
49,467.74 - (0.00)
-
-
-
-
-
-
-
-
As At 31.03.2014
`
Equity Shares [Previous Year 2,02,19,850] allotted for cash under "Jaypee Employees Stock Purchase Scheme 2002";
Equity Shares [Previous Year 1,25,00,000] allotted for cash under "Jaypee Employees Stock Purchase Scheme 2009";
Equity Shares [Previous Year 20,16,23,717] allotted for cash on conversion of Foreign Currency Convertible Bonds;
Equity Shares [Previous Year 1,00,00,000] allotted for cash to Promoters on Preferential Basis and
Equity Shares [Previous Year 6,42,04,810] allotted through Qualified Institutional Placement as on 06.02.2013.
Equity Shares [Previous Year 86,08,65,055] allotted for consideration other than cash in terms of the Scheme of Amalgamation effective from 11.03.2004;
Equity Shares [Previous Year 12,43,78,825] allotted in terms of Scheme of Amalgamation effective from 22.08.2006;
Equity Shares [Previous Year 21,80,10,985] allotted pursuant to Scheme of Amalgamation effective from 27.05.2009 and
Reconciliation of the Number of Shares Outstanding at the beginning and at the end of the reporting period:
The Company has only one class of equity shares having a par value of ` 2/- per share. Each holder of
equity share is entitled to one vote per share. Each share is entitled to equal dividend declared by the
In the event of liquidation, each share carries equal rights and will be entitled to receive equal amount
per share out of the remaining amount available with the Company after making preferential payments.
As At 31.03.2014
Rupees in Crores
Non-current
2,118.34
13,817.78
307.98
6.06
16,250.16
Non-current
667.81
196.59
41.89
55.67
772.07
157.16
1,263.76
3,154.95
19,405.11
1,361.95
29.74
1,332.21
140.06
225.00
754.54
2.70
375.00
1,497.29
150.00
5.00
47.00
202.00
2,295.28
28,270.23
24,343.3
3,926.92
1,406.50
3,701.78
2,443.85
2,443.85
3,937.31
1,226.03
165.00
248.00
1,275.00
12.75
75.00
475.00
7,414.09
11.00
47.50
58.50
2,762.76
3,226.47
305.89
58.46
11.31
6,364.89
6,364.89
2.04
2,216.59
2.60
603.99
167.00
(126.42)
9,230.69
The Trusts are holding shares of 18,93,16,882 Equity Shares [Previous Year 18,93,16,882] of ` 2/- of Jaiprakash Associates Limited,
the sole beneficiary of which is the Company. [The Market Value of Shares held in Trusts is ` (Previous Year ` 12,39,07,89,926/-)]
Since the Market Rate of Saket Project Limited was not available in any of the Stock Exchanges, Market Value
460.00
666.50
490.00
360.00
5.50
280.00
2,262.00
2,850.00
-
0.55
2,850.55
30.81
4.00
34.81
545.79
418.82
16.13
184.04
193.22
524.89
2.30
130.00
2,015.19
1,050.00
1,050.00
137.13
2,461.03
2,598.16
4.68
0.09
605.76
3.69
614.23
859.95
743.27
30.94
618.27
58.75
1,569.87
3,881.05
4,358.95
720.95
21.23
5,101.13
-
Equity Shares [Previous Year 86,08,65,055] allotted for consideration other than cash in terms of the Scheme of Amalgamation effective from 11.03.2004;
For the period ended March 31, 2013 2014
Share Capital 2 4,438.2 4,438.2
Reserves and Surplus 3 128,885.1 132,528.9
Total 133,323.3 136,967.1
NON-CURRENT LIABILITIES
Long-term Borrowings 4 185,909.1 196,224.0
Deferred Tax Liabilities [Net] 5 13,726.8 12,542.2
Other Long-term Liabilities 6 17,043.9 10,333.1
Long-term Provisions 7 1,802.9 1,571.9
CURRENT LIABILITIES
Short-term Borrowings 8 16,258.0 35,491.5
Trade Payables 9 24,030.2 21,162.5
Other Current Liabilities 10 66,115.9 73,177.2
Short-term Provisions 11 1,723.3 1,046.1
TOTAL EQUITY AND LIABILITIES 459,933.4 488,515.6
ASSETS
NON-CURRENT ASSETS
FIXED ASSETS 12
Tangible Assets 131,164.0 148,502.5
Intangible Assets 412.2 116.7
Capital Work-in-Progress [Including Incidental
Expenditure During Construction Period] 58,008.2 49,809.9
Intangible Assets under Development 0.9 1.3
NON-CURRENT INVESTMENTS 13 85,970.5 103,401.0
LONG TERM LOANS AND ADVANCES 14 18,091.0 23,525.4
OTHER NON-CURRENT ASSETS 15 18,502.6 25,878.4
CURRENT ASSETS
Current Investments 16 2,932.1 288.5
Inventories 17 19,694.8 18,687.8
Projects Under Development 18 10,082.4 9,353.3
Trade Receivables 19 25,262.4 29,307.5
Cash and Cash Equivalents 20 12858.8 8,798.1
Short-term Loans and Advances 21 33,969.8 36,442.9
Other Current Assets 22 42,983.7 34,402.3
TOTAL ASSETS 459,933.4 488,515.6
For the period ended March 31, 2013 2014
REVENUE FROM OPERATIONS(Gross) 23 139,811.9 137,464.1
Less:Excise Duty on Sales 6,457.2 6,303.0
REVENUE FROM OPERATIONS(Net) 133,354.7 131,161.1
OTHER INCOME 24 1,789.4 2,109.1
TOTAL REVENUE 135,144.1 133,270.2
EXPENDITURE
Cost of Materials Consumed 25 32,786.0 34,938.4
Changes in Inventories of Finished Goods & Work-in-
Progress 26 (2,157.3) (1,626.3)
Manufacturing, Construction, Real Estate, Hotel /
Hospitality & Power Expenses 27 42,004.2 38,729.2
Employee Benefits Expense 28 8079.5 7,892.8
Finance Costs 29 20,113.5 27,520.7
Depreciation and Amortisation Expense 30 7,261.3 7,735.5
Other Expenses 31 19,642.4 18,717.5
Profit before Exceptional, Prior Period Items & Tax 7,414.5 (637.6)
Profit on Sale of Shares - Exceptional Item - 3,952.8
Prior Period Adjustments [Net] 93.0 86.3
Profit beforeTax 7,507.5 3,401.5
Tax Expense
Current Tax 1,391.7 447.2
Deferred Tax 1,289.5 (1,184.6)
Excess Provision for Income Tax in Earlier Years
Reversed (186.5) -
Profit for the period 5,012.8 4,138.9
Earnings Per Equity Share [EPS] [Face Value of ` 2/-
per share]
Basic Earnings Per Share 2.34 1.87
Diluted Earnings Per Share 2.29 1.94
Note 2
Share capital As at 31-Mar-13
Number ` million
Authorised
12,344,000,000 Equity Shares [Previous Year
12,344,000,000] of ` 2/- each 12,344,000,000 24,688.0
3,120,000 Preference Shares [Previous Year
3,120,000] of ` 100/- each 3,120,000 312.0
25,000.0
Issued, Subscribed and Fully Paid-up
2,219,083,559 Equity Shares [Previous Year
2,126,433,182] of ` 2/- each fully paid up 4,438.2
Reconciliation of the outstanding shares
Equity Shares at the beginning of the year 2,126,433,182 4,252.9
Add Equity Shares allotted on conversion of Foreign
Currency Convertible Bonds 28,445,567 56.9
Add:Equity Shares allotted on Qualified Institutional
Placement 64,204,810 128.4
Equity Shares at the end of the year 2,219,083,559 4,438.2
Shareholde holding more than 5% Shares Number % holding
Jaypee Infra Ventures Limited (a Private Company
with unlimited liability) 717,656,303 32.34
As at 31-Mar-14
Number ` million
12,344,000,000 24,688.0
3,120,000 312.0
25,000.0
4,438.2
2,219,083,559 4,438.2
- -
- -
2,219,083,559 4,438.2
Number % holding
725,150,727 32.72
Note 3
RESERVES AND SURPLUS
General Reserve
As per last Balance Sheet
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Debenture Redemption Reserve
As per last Balance Sheet
Add : Transfer from Surplus - Balance in Statement of Profit and Loss
Less : Transfer to Surplus - Balance in Statement of Profit and Loss
Revaluation Reserve
As per last Balance Sheet
Less:Depreciation and amortisation adjusted on Revalued Assets
Securities Premium Reserve
As per last Balance Sheet
Add : On conversion of Foreign Currency Convertible Bonds into Shares
Add : On Issue of Shares through Qualified Institutional Placement
Less: Provision of Premium Payable on Redemption of Debentures
Less: Expenses on Issue of Shares / Debentures
Reserve for Premium on Foreign Currency Convertible Bonds
As per last Balance Sheet
Less:Transfer to Surplus - Balance in Statement of Profit and Loss
Less:Paid on Redemption
Capital Reserve [including Demerger Reserve]
As per last Balance Sheet
Capital Redemption Reserve
As per last Balance Sheet
Share Forfeited Reserve
As per last Balance Sheet
Surplus - Balance in Statement of Profit and Loss
As per last Balance Sheet
Profit for the year
Add :Provision for Dividend Distribution Tax Written-back
Add :Final Dividend Transferred from Trusts
Add :Transfer from Reserve for Premium on Foreign Currency Convertible Bonds
Add: Transfer to Debenture Redemption Reserve
Less:Appropriations
Transfer to Debenture Redemption Reserve
Transfer to General Reserve
Less:Dividend
Proposed Final Equity Dividend
Tax on Proposed Final Equity Dividend
As at 31-Mar-13 As at 31-Mar-14
` million ` million
17,835.7 18,345.7
510.0 -
15,811.1 15,887.6
76.5 -
- 2,593.0
2005.5 1,985.5
20.0 20.2
20,422.0 26,631.8
2,147.6 -
5,200.6 -
786.6 749.6
351.8 -
7,801.1 -
7,794.6 -
6.5 -
23,418.5 23,418.5
11.3 11.3
0.10 0.10
31484.8 42604.6
5012.8 4138.9
93.7 180.0
94.7 94.7
7794.6 -
- 2,593.0
76.5 -
510.0 -
1,109.5 -
180.0 -
128,885.1 132,528.9
Note 4
LONG-TERM BORROWINGS
Current Non-Current Current
SECURED LOANS
Non-convertible Debentures 10,383.3 34,716.7 13,533.3
Term Loans
From Financial Institutions 589.6 7,345.9 2,267.5
From Banks
In Rupees 14,160.8 101,955.6 21,185.5
In Foreign Currency 323.9 1,033.3 352.6
From Others 1,045.0 2,846.3 804.7
Loan from State Government [Interest Free] - 2,717.8 -
Advances from Clients
Government Departments, Public Sector Undertakings &
Others - Secured against Hypothecation of Construction
Material and Plant & Machinery Interest Bearing - 60.6 -
26,502.6 150,676.2 38,143.6
UNSECURED LOANS
Foreign Currency Convertible Bonds
FCCB [USD]-2012 - 6,049.9 -
Foreign Currency Loans from Banks [ECB]
ECB [USD / JPY] 3,227.9 1,752.1 -
ECB [GBP] 1,021.6 1,531.8 1,031.0
ECB [CAD] 1,143.1 1,713.9 1,152.4
ECB [USD]-2012 - 8,220.0 555.0
Loans From Banks in Foreign Currency 354.9 1,774.6 398.6
Fixed Deposits Scheme 9,015.9 14,190.6 8,643.5
As at 31-Mar-13
` million
As at 31-Mar-14
` million
14,763.4 35,232.9 11,780.5
41,266.0 185,909.1 49,924.1
Non-Current
21,183.3
10,133.5
126,673.2
771.8
2,549.6
3,116.2
60.6
164,488.2
6,678.1
1,965.9
514.8
575.5
7,770.0
1,594.6
12,636.9
As at 31-Mar-14
` million
31,735.8
196,224.0
Note 5
As at 31-Mar-13 As at 31-Mar-14
` million ` million
DEFERRED TAX LIABILITIES [NET]
Deferred Tax Liabilities 14,024.2 14,865.6
Less:Deferred Tax Assets 297.4 2,323.4
13,726.8 12,542.2
Note 6
As at 31-Mar-13 As at 31-Mar-14
` million ` million
OTHER LONG TERM LIABILITIES
Long Term Trade Payables
Due to Micro, Small & Medium Enterprises - -
Others 1,134.1 1,515.9
Interest accrued but not due on Borrowings 909.0 1,397.8
Adjustable receipts against Contracts (Partly
Secured against Bank Guarantees)
(a) Interest Bearing 196.7 196.7
(b) Non Interest Bearing
(i) From Subsidiaries/Associates 8,982.9 2,969.6
(ii) From Others 2,233.5 908.0
Advance from Customers 19.3 17.0
Other Payables
(i) Capital Suppliers 51.6 28.5
(ii) Statutory Dues 4.4 4.4
(iii) Other Creditors 3512.4 3295.2
17,043.9 10,333.1
Note 7
As at 31-Mar-13 As at 31-Mar-14
` million ` million
LONG-TERM PROVISIONS
Provisions for Premium on Redemption of
Debentures 1409.5 1,040.7
Provisions for Employee Benefits
For Gratuity 16.7 97.8
For Leave Encashment 376.7 433.4
1,802.9 1,571.9
Note 8
As at 31-Mar-13 As at 31-Mar-14
` million ` million
SHORT-TERM BORROWINGS
[i] Secured Loans
a. Term Loans from Banks 1,040.0 15,465.0
b. Working Capital Loans from Banks 3,286.3 8,011.9
[ii] Unsecured Loans
a. Loans From Banks 3,888.0 3,431.9
b. Bills Discounting 7,912.3 8,526.8
c. Fixed Deposits Scheme 131.4 55.9
16,258.0 35,491.5
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million
TRADE PAYABLES
Due to Micro, Small & Medium Enterprises - -
Others 24,030.2 21,162.5
24,030.2 21,162.5
Note 10
As at 31-Mar-13 As at 31-Mar-14
` million ` million
OTHER CURRENT LIABILITIES
Current maturities of Long term Debt
Secured Loans [Refer Note No."4(I)" 26,502.6 38,143.6
Unsecured Loans [Refer Note No."4(II)"] 14,763.4 11,780.5
Interest accrued but not due on Borrowings 2,031.7 1,755.2
Adjustable receipts against Contracts
(Secured Partly against Bank Guarantees)
(a) Interest Bearing 512.5 150.0
(b) Non Interest Bearing
(i) From Subsidiaries/Associates 1,949.2 265.5
(ii) From Others 1,312.2 1,618.1
Advance from Customers 13,019.9 12,813.7
Unclaimed Dividend* 123.9 125.8
Unclaimed Matured Public Deposit [including
interest thereon]* 268.0 277.9
*[Appropriate amounts shall be transferred
to Investor Education & Protection Fund, if
and when due]
Other Payables [including Statutory Dues,
Staff Payable etc]
(i) Capital Suppliers 2,086.6 2,054.7
(ii) Staff Dues 797.1 814.4
(iii) Statutory Dues 1,013.6 2,326.2
(iv) Other Creditors 1,735.2 1,051.6
66,115.9 73,177.2
Note 11
As at 31-Mar-13
` million
SHORT-TERM PROVISIONS
Provisions for Employee Benefits
Leave Encashment 100.8
Provisions for Premium on Redemption of Debentures 333.0
Other Provisions
For Proposed Final Equity Dividend 1,109.5
For Tax on Proposed Final Equity Dividend 180.0
1,723.3
As at 31-Mar-14
` million
38.9
1,007.2
-
-
1,046.1
Note 13
(A) INVESTMENTS IN SUBSIDIARIES
(a) IN EQUITY SHARES - Quoted, fully paid-up
1,783,000,600
(1,783,000,600)
995,000,000
(1,155,000,000)
(b) IN EQUITY SHARES - Unquoted, fully paid-up
118,090,000
(118,090,000)
271,350,000
(271,350,000)
514,877,000
(514,877,000)
273,800,000
(273,800,000)
627,500,000
(627,500,000)
161,085,000
(161,085,000)
10,000,000
(10,000,000)
63,000
(63,000)
250,000,000
(100,000,000)
(B) INVESTMENT IN JOINT VENTURE SUBSIDIARIES
IN EQUITY SHARES - Unquoted, fully paid-up
280,966,752
(280,966,752)
543,160
(543,160)
98,901,000
(98,901,000)
(C) INVESTMENT IN ASSOCIATE COMPANIES
IN EQUITY SHARES - Unquoted, fully paid-up
30,000,000
(30,000,000)
10,000
(10,000)
736,620
(736,620)
23,575
(23,575)
13,750
(13,750)
4,900,000
(4,900,000)
4,900,000
(4,900,000)
(D) OTHER INVESTMENTS
(a) IN EQUITY SHARES - Quoted, fully paid-up
15,350
(15,350)
100
(100)
721,600
(721,600)
868,000
(868,000)
20,000
(20,000)
165,900
(165,900)
25,000
(25,000)
(b) IN EQUITY SHARES - Unquoted, fully paid-up
5
(5)
5
(5)
2,035,000
(2,035,000)
840,000
(840,000)
(E) PREFERENCE SHARES - Unquoted, fully paid-up
INVESTMENT IN SUBSIDIARIES
2,500,000
(2,500,000)
29,364,000
(29,364,000)
24,040,000
(34,040,000)
1,500,000
(1,500,000)
100,000,000
(100,000,000)
12,500,000
(12,500,000)
4,350,000
(-)
(F)BULLION
(G)INTEREST IN BENEFICIARY TRUSTS
(H) INVESTMENTS IN BONDS
As at 31-Mar-13
` million
(A) INVESTMENTS IN SUBSIDIARIES
(a) IN EQUITY SHARES - Quoted, fully paid-up
Equity Shares of Jaiprakash Power Ventures Limited
of ` 10/- each 17,677.6
Equity Shares of Jaypee Infratech Limited ` 10/-
each 11,550.0
(b) IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Himalyan Expressway Limited
of ` 10/- each 1,180.9
Equity Shares of Jaypee Ganga Infrastructure Corporation
Limited of ` 10/- each 2,713.5
Equity Shares of Jaypee Sports International Limited
of ` 10/- each 5,148.8
Equity Shares of Jaypee Agra Vikas Limited
of ` 10/- each 2,738.0
Equity Shares of Jaypee Cement Corporation Limited
of ` 10/- each 14,516.4
Equity Shares of Jaypee Fertilizers & Industries Limited
of ` 10/- each 1,610.9
Equity Shares of Himalyaputra Aviation Limited
of ` 10/- each 100.0
Equity Shares of Jaypee Assam Cement Limited
of ` 10/- each 0.6
Equity Shares of Prayagraj Power Generation Company
Limited of ` 10/- each 1,000.0
(B) INVESTMENT IN JOINT VENTURE SUBSIDIARIES
IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Bhilai Jaypee Cement Limited
of ` 10/- each 1,764.5
Equity Shares of Gujarat Jaypee Cement & Infrastrcture
Limited of ` 10/- each 5.4
Equity Shares of Bokaro Jaypee Cement Limited
of ` 10/- each 1,289.0
(C) INVESTMENT IN ASSOCIATE COMPANIES
IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Madhya Pradesh Jaypee Minerals Limited
of ` 10/- each [Joint Venture] 300.0
Equity Shares of Jaiprakash Kashmir Energy Limited
of ` 10/- each 0.1
Equity Shares of RPJ Minerals Private Limited
of ` 10/- each 121.2
Equity Shares of Sonebhadra Minerals Private Limited
of ` 10/- each 63.3
Equity Shares of Indesign Enterprises Private Limited, Cyprus
Cyprus Pound 1/- each 2.0
Equity Shares of MP Jaypee Coal Fields Limited
of ` 10/- each [Joint Venture] 49.0
Equity Shares of MP Jaypee Coal Limited
of ` 10/- each [Joint Venture] 49.0
(D) OTHER INVESTMENTS
(a) IN EQUITY SHARES - Quoted, fully paid-up
Equity shares of Capital Trust Limited
of ` 10/- each 0.2
Equity Shares of IFCI Limited
of ` 10/- each -
Equity Shares of Indian Overseas Bank Limited
of ` 10/- each 7.2
8,68,000 Equity Shares of Sumeru Industries Limited
of ` 1/- each 0.5
20,000 Equity Shares of Saket Projects Limited of
of ` 10/- each 0.2
1,65,900 Equity Shares of PNB Gilts Limited
of ` 10/- each 5.0
25,000 Equity Shares of Tourism Finance Corporation of
India Limited of ` 10/- each 0.5
(b) IN EQUITY SHARES - Unquoted, fully paid-up
Equity Shares of Makers Chamber VI Premises
Co-operative Society Limited, Bombay of
` 50/- each -
Equity Shares of Sanukt Members Association
of ` 100/- each -
Equity Shares of Delhi Gurgaon Super Connectivity Limited
of ` 10/- each 20.4
Equity Shares of U.P. Asbestos Limited
of ` 10/- each -
(E) PREFERENCE SHARES - Unquoted, fully paid-up
INVESTMENT IN SUBSIDIARIES
11% Cumulative Redeemable Preference Shares of
Himalyan Expressway Limited of ` 100/- each 250.0
12% Non Cumulative Redeemable Preference Shares of Jaypee
Ganga Infrastructure Corporation Limited of ` 100/- each 2,936.4
12% Non Cumulative Redeemable Preference Shares of
Jaypee Agra Vikas Limited of ` 100/- each 3,404.0
12% Non Cumulative Redeemable Preference Shares of
Himalyaputra Aviation Limited of ` 100/- each 150.0
12% Non Cumulative Redeemable Preference Shares of
Jaypee Cement Corporation Limited of ` 100/- each 10,000.0
12% Non Cumulative Redeemable Preference Shares of
Jaypee Sports International Limited of ` 100/- each 1,250.0
Cumulative Redeemable Preference Shares of Jaypee
Fertilizers & Industries Limited of ` 10/- each -
Gold [27 Kgs] 26.0
(G)INTEREST IN BENEFICIARY TRUSTS
(i)JHL Trust 460.3
(ii)JCL Trust 3,310.5
(iii)GACL Trust 1,960.6
(iv)JEL Trust 308.5
(H) INVESTMENTS IN BONDS
IFCI Tax Free Bond -
85,970.5
As at 31-Mar-14
` million
17,677.6
9,950.0
1,180.9
2,713.5
5,722.1
2,738.0
14,516.4
2,775.9
100.0
0.6
3,400.0
1,764.5
5.4
1,289.0
300.0
0.1
121.2
63.3
2.0
49.0
49.0
0.2
-
7.2
-
0.2
5.0
0.5
-
-
20.4
-
250.0
2,936.4
1,021.2
150.0
20,000.0
1,250.0
5,175.5
26.0
460.3
3,310.5
1,960.6
308.5
100.0
101,401.0
Note 14
As at 31-Mar-13 As at 31-Mar-14
` million ` million
LONG-TERM LOANS AND ADVANCES
[Unsecured, considered good]
Capital Advance 3335.4 5,885.6
Deposits with Government Department,
Public Bodies & Others
Government Department & Public Bodies 5152.6 6,679.6
Others 59.5 55.2
Loans and Advances to Related Parties:
Advances to Suppliers, Contractors, Sub-
contractors & Others 4,372.70 2,907.6
Claims and Refund Receivable 3,316.10 4,049.0
Prepaid Expenses 91.4 1,184.6
AdvanceTax and Income Tax Deducted at
Source [Net of Provision] 1763.3 2763.8
18,091.0 23,525.4
Note 15
As at 31-Mar-13 As at 31-Mar-14
` million ` million
OTHER NON-CURRENT ASSETS
[Unsecured, considered good]
Long Term Trade Receivables 18317.4 25,798.0
Considered Good
Doubtful
From Overseas Works 1016.3 1016.3
Less:Provision for writting off 1016.3 1016.3
Receivable from Jaypee Cement Corporation
Limited [Transferee Company] 167.8 71.5
Interest accrued on Fixed Deposits & Others 17.4 8.9
18,502.6 25,878.4
Note 16
As at 31-Mar-13
` million
CURRENT INVESTMENTS

(a) In Units of Exchange Traded Funds, Quoted 362.1
[Market Value ` 2, 485 Lakhs (Previous Year ` 3,621 Lakhs)]
(b) In Units of Mutual Funds, Unquoted 2,570.0
2,932.1
As at 31-Mar-14
` million
248.5
40.0
288.5
Note 17
As at 31-Mar-13 As at 31-Mar-14
` million ` million
INVENTORIES (As per inventories taken,
valued and certified by the Management)
Stores and Spare Parts 5950.8 5,420.0
Construction Materials 4,651.4 2,122.2
Raw Materials 194.1 148.3
Finished Goods 1,864.9 1,530.2
Stock in Process 1,883.5 1,186.1
Work-in-Progress-Construction Division 4,945.4 7,485.6
Food and Beverages 21.7 19.8
Goods in Transit
Stores and Spares 150.0 361.2
Raw Materials 9.3 409
Construction Materials 23.7 5.4
19,694.8 18,687.8
Note 18
As at 31-Mar-13 As at 31-Mar-14
` million ` million
PROJECTS UNDER DEVELOPMENT 10082.4 9353.3
Note 19
As at 31-Mar-13 As at 31-Mar-14
` million ` million
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million
Note 9
As at 31-Mar-13 As at 31-Mar-14
` million ` million