1.  As defined in Paragraph 2(l)(xii) of the Non-Banking Financial
 Companies Acceptance of Public Deposits (Reserve Bank) Directions,
 1998.
 
 2.  Provisioning norms shall be applicable as prescribed in the
 Non-Banking Financial Companies Prudential Norms (Reserve Bank)
 Directions, 1998.
 
 3.  All Accounting Standards and Guidance Notes issued by ICAI are
 applicable including for valuation of investments and other assets as
 also assets acquired in satisfaction of debt However, market value in
 respect of quoted investments and break up/fair value/NAV in respect of
 unquoted investments should be disclosed irrespective of whether they
 are classified as long term or current in column (5) above.