*       The growth rates of all the items and data on sources and uses of funds are adjusted for changes due to amalgamation of companies. These are also adjusted for revaluation, etc., wherever necessary.

*       Due to rounding off of figures, the constituent items may not add up to the totals.

*       Sales are net of ‘rebates and discounts’ and ‘excise duty and cess’.

*       Manufacturing expenses comprise (a) raw materials, components, etc. consumed, (b) stores and spares consumed, (c) power and fuel and (d) other manufacturing expenses.

*       Raw materials, components, etc., consumed includes purchases of traded goods in the case of trading companies and consumption of stores and provisions for hotels, restaurants and eating houses.

*       Other manufacturing expenses include expenses like construction expenses of construction companies, operating expenses of shipping companies, etc.

*       Remuneration to employees comprises (a) salaries, wages and bonus, (b) provident fund and (c) employees’ welfare expenses.

*       Non-operating surplus / deficit comprises (a) profit / loss on account of (i) sale of fixed assets, investments, etc., and (ii) revaluation / devaluation of foreign currencies, (b) provisions no longer required written back, (c) insurance claims realised and (d) income or expenditure relating to the previous years and such other items of non-current nature.

*       Gross profits are net of depreciation provision but before interest payments.

*       Gross saving is measured as the sum of retained profits and depreciation provision.

*       Gross value added comprises (a) net value added and (b) depreciation provision.

*       Net value added comprises (a) salaries, wages and bonus, (b) provident fund, (c) employees’ welfare expenses, (d) managerial remuneration, (e) rent paid net of rent received, (f) interest paid net of interest received, (g) tax provision, (h) dividends paid net of dividends received and (i) retained profits net of non-operating surplus / deficit.

*       Debt comprises (a) all borrowings from Govt. and semi-Govt. bodies, financial institutions other than banks, and from foreign institutional agencies, (b) borrowings from banks against mortgages and other long term securities, (c) borrowings from companies and others against mortgages and other long term securities and (d) debentures, deferred payment liabilities and public deposits.

*       Equity or Net worth comprises (a) paid-up capital, (b) forfeited shares and (c) all reserves and surplus.

*       Current assets comprise (a) inventories, (b) loans and advances and other debtor balances, (c) book value of quoted investments, (d) cash and bank balances and (e) advance of income tax in excess of tax provision.

*       Current liabilities comprise (a) short term borrowings from banks, (b) unsecured loans and other short term borrowings from companies and others, (c) trade dues and other current liabilities and (d) tax provision in excess of advance of income-tax and other current provisions.

*       Quick assets comprise (a) sundry debtors, (b) book value of quoted investments and (c) cash and bank balances.

*       Capital reserves include profits on sale of investments and fixed assets.

*       Other reserves include profits retained in the form of various specific reserves and profit / loss carried to balance sheet.

*       Debentures include privately placed debentures with financial institutions.