Emergy Phaarma Ltd. कंपली की लेखा नीति

Sep 30, 2008

A) Method of accounting : The Company has maintained its accounts of all revenues, expenses, assets and liabilities, having material bearing on financial statements, on accrual basis, unless otherwise stated. b) Fixed Assets : Fixed Assets are stated at cost less depreciation. c) Depreciation : Depreciation is provided on written down value method on pro-rata basis in accordance with the rates prescribed under schedule XIV of the Companies Act, 1956. d) Retirement Benefits : Provision for gratuity, leave encashment and superannuation liability will be accounted on payment basis.

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Sep 30, 2007

A) Method of accounting : The Company has maintained its accounts of all revenues, expenses, assets and liabilities, having material bearing on financial statements, on accrual basis, unless otherwise stated.

b) Fixed Assets : Fixed Assets are stated at cost less depreciation.

c) Depreciation : Depreciation is provided on written down value method on pro-rata basis in accordance with the rates prescribed under schedule XIV of the Companies Act, 1956.

d) Miscellaneous Expenditure : Preliminary and Public Issue Expenditure and Deferred Revenue Expenditure are being written off over a period of ten years starting from the year 1995-96.

e) Retirement Benefits : Provision for gratuity, leave encashment and superannuation liability will be accounted on payment basis.

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Sep 30, 2006

A) Method of accounting : The Company has maintained its accounts of all revenues, expenses, assets and liabilities, having material bearing on financial statements, on accrual basis, unless otherwise stated.

b) Fixed Assets : Fixed Assets are stated at cost less accumulated depreciation.

c) Depreciation : Depreciation is provided on written down value method on pro-rata basis in accordance with the rates prescribed under schedule XIV of the Companies Act, 1956.

d) Miscellaneous Expenditure : Preliminary and Public Issue Expenditure and Deferred Revenue Expenditure are being written off over a period of ten years starting from the year 1995-96.

e) Retirement Benefits : Provision for gratuity, leave encashment and superannuation liability will be accounted on payment basis.