Footnotes

XBRL

1. FOOTNOTES CA. NIRMAL GHORAWAT [email protected]

2. Type of Relationship between Facts & Footnotes One To One One To Many Many To One FACT FOOTNOTE FACT FOOTNOTE FOOTNOTE FACT FACT FOOTNOTE Relationship Arc Relationship Arc Relationship Arc Relationship Arc Relationship Arc

3. Type of Relationship between Facts & Footnotes Many To Many FACT FOOTNOTE FOOTNOTE FACT FACT FOOTNOTE Relationship Arc Relationship Arc Relationship Arc Relationship Arc Relationship Arc

4. HOW FOOTNOTE TAGGING IN XBRL WORKS Facts are assigned Tag ID’s & Tag Labels. < link:loc xlink:href =" #tag01 " xlink:type =" locator " xlink:label =" tag01_lbl "/> Similarly, Footnotes are assigned Footnote ID’s & Footnote Labels. < link:footnote xlink:role =" http://www.xbrl.org/2003/role/footnote " xml:lang =" en " xlink:type =" resource " xlink:label =" footnote1 "> My name is Nirmal Ghorawat </ link:footnote > Relationships are specified between Facts and Footnotes by “Footnote Arc” < link:footnoteArc xlink:type =" arc " xlink:to =" footnote1 " xlink:from =" tag01_lbl " xlink:arcrole =" http://www.xbrl.org/2003/arcrole/fact-footnote "/> There may be multiple unique relationships between one or more Tag Labels and Footnotes. FACT #tag01 FOOTNOTE1 Relationship Arc

5. FOOTNOTES Para 1.1.3.2 Business Specifications of XBRL Filing Manual Released by MCA on 30 September 2011: Sub Para 4 “4. It is suggested that whenever any value or information are adjusted or clubbed to match the calculation relationships (and thus are different from the actual financial statements of the company), a footnote describing the adjustments made should be attached.”   Meaning If there is grouping of multiple facts in a single fact then a footnote should be attached . For Example In Annual Report of the company there is : Legal and Professional Fees 2113 & Legal Expenses 87 However, there is only one element LegalandProfessionalCharges i n the Taxonomy for these elements and as Extensions are not allowed we have to group elements then:   LegalandProfessionalCharges 2200 and the following footnote should be given for LegalandProfessionalCharges Legal and Professional Fees 2113 + Legal Expenses 87 Total 2200