MIRA INFORM REPORT

 

 

Report Date :

23.07.2012

 

IDENTIFICATION DETAILS

 

Name :

TATA AIA LIFE INSURANCE COMPANY LIMITED

 

 

Formerly Known As :

TATA AIG LIFE INSURANCE COMPANY LIMITED

 

 

Registered Office :

Delphi, B Wing, 2nd Floor, Orchard Avenue, Hiranandani Business Park, Powai, Mumbai – 400076, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

23.08.2000

 

 

Com. Reg. No.:

11-128403

 

 

Capital Investment / Paid-up Capital :

Rs. 19535.000 millions

 

 

CIN No.:

[Company Identification No.]

U66010MH2000PLC128403

 

 

IEC No.:

MUMT07312E

 

 

Legal Form :

A closely held public limited liability company.

 

 

Line of Business :

Offering Life and General Insurance.

 

 

No. of Employees :

5798 (Approximately)

 

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (27)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit :

USD 16000000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Clear

 

 

Comments :

Subject is a joint venture between Tata Sons and AIA Group Limited. It is an established company having moderate track. There appears huge accumulated losses recorded by the company. However, trade relations are reported as fair. Business is active. Payments are reported to be slow.

 

The company can be considered for business dealings with some caution.

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

RBI DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

EPF (Employee Provident Fund) DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

INFORMATION PARTED BY (Denied Information)

 

Name :

Mr. Vivek Mathur

Designation :

Finance Head

Contact No.:

91-22-66479000

Date :

21.07.2012

 

 

LOCATIONS

 

Registered Office / Corporate Office :

Delphi, B Wing, 2nd Floor, Orchard Avenue, Hiranandani Business Park, Powai, Mumbai – 400076, Maharashtra, India

Tel. No.:

91-22-66516061 / 66479000

Fax No.:

91-22-66550751 / 67024123

E-Mail :

suresh.mahalingam@tata-aig.com

swaminathan.s@tata-aig.com

 

DIRECTORS

 

AS ON 22.07.2011

 

Name :

Mr. Farrokh K. Kavarana

 

Designation :

Chairman

 

Address :

CCI Chambers, 5th Floor, dinshaw Vaccha Road, Mumbai – 400020, Maharashtra, India

 

Date of Birth/Age :

17.03.1944

 

Date of Appointment :

31.01.2001

 

Din No.:

00027689

 

 

 

 

Name :

Mr. Ishaat R. Hussain

Designation :

Director

Address :

No. 222, 22nd Floor, ‘B’ Wing, NCPA Residental Complex, Sir Dorab Tata Road, Nariman Point, Mumbai – 400021, Maharashtra, India

Date of Birth/Age :

02.09.1947

Date of Appointment :

23.08.2000

Din No.:

00027891

 

 

Name :

Mr. Pratip Sanjay Kar

Designation :

Director

Address :

1050/1, Survey Park, Kolkata – 700075, West Bengal, India

Date of Birth/Age :

23.12.1951

Date of Appointment :

14.01.2011

 

 

Name :

Mr. Phong Thanh Huynh

Designation :

Director

Address :

Flat C1, 78, Repulse Bay Rd, Repulse Bay HK, Hongkong, India

Date of Birth/Age :

22.05.1966

Date of Appointment :

21.02.2011

 

 

Name :

Mr. Jaanki Ballabh

Designation :

Director

Address :

Flat no. 605, versova, vinayak, CHS, Near Versova Telephone Exchange, versova Andheri (West), Mumbai – 400053, Maharashtra, India

Date of Birth/Age :

24.10.1942

Date of Appointment :

20.04.2007

Din No.:

00011206

 

 

Name :

Mr. Suresh Mahalingam

Designation :

Managing Director

Address :

8A, Godrej Waldorf, Opposite Millat Nagar, near Samarth Ashish, Andheri (West), Mumbai – 400053, Maharashtra, India

Date of Birth/Age :

17.02.1962

Date of Appointment :

01.06.2009

Din No.:

01781730

 

 

Name :

Mr. Homi Rustam Khusrokhan

Designation :

Additional Director

Address :

No. 10, Mayfair house, 4th Floor, Little Gibbs Road, Malabar hill, Mumbai – 400006, Maharashtra, India

Date of Birth/Age :

15.12.1943

Date of Appointment :

14.10.2009

Din No.:

00005085

 

 

Name :

Mr. Kishor Anant chaukar

Designation :

Additional Director

Address :

72, A, NCPA Apartment, 7th Floor, Dorabji tata Road, Nariman Point, Mumbai – 400021, Maharashtra, India

Date of Birth/Age :

01.08.1947

Date of Appointment :

14.10.2009

Din No.:

00033830

 

 

Name :

Mr. Simeon Preston

Designation :

Director

Address :

3, Cornwalla Road, Singapore – 119665, India

Date of Birth/Age :

15.04.1970

Date of Appointment :

11.05.2011

 

 

Name :

Mr. Swaminathan Iyer Mr. Sankara Narananan Iyer

Designation :

Secretary

Address :

Flat No.302, 3rd Floor, Cascade, B Wing, Vasant Oscar, LBS Marg, Mulund (West), Mumbai – 400080, India 

Date of Birth/Age :

15.10.1967

Date of Appointment :

20.12.2010

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 22.07.2011

 

Names of Shareholders

 

No. of Shares

Tata sons Limited,  Maharashtra

 

1445589400

Tata Sons Limited,Jt. Ishaar Hussain, Maharashtra

 

100

Tata Sons Limited, Jt. E. N. Kapacha Maharashtra

 

100

Tata Sons Limited, Jt. F. N. Subedar Maharashtra

 

100

Tata Sons Limited, Jt. Manoj Kumar C.V. Maharashtra

 

100

American International Assurance Company (Bermuda ) Limited, Bermuda

 

507910000

Tata Sons Limited, Jt. Ferrokh Kavarana, Maharashtra

 

100

Tata sons Limited, Jt. Kersi Bhagat, Maharashtra

 

100

 

 

 

Total

 

1953500000

 

AS ON 22.07.2011

 

Category

Percentage

Foreign holdings( Foreign institutional investor(s), Foreign companie(s) Foreign financial institution(s), Non-resident Indian(s) or Overseas Corporate bodies or Others

26.00

Bodies corporate

74.00

 

 

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Offering Life and General Insurance.

 

 

 

 

GENERAL INFORMATION

 

No. of Employees :

5798 (Approximately)

 

 

Bankers :

Not Available

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Kalayaniwalla and Mistry

Chartered Accountant

Address :

Kalapataru Heritage, 127, mahatma Gandhi Road, fort, Mumbai – 400001, Maharashtra, India

 

 

Name :

A.F. Ferguson Associates

Chartered Accountant

Address :

12, Dr. Annie Besent Road, Opposite Shiv Sagar Estate, Worli, Mumbai – 400018, Maharashtra, India 

 

 

Joint Venture :

Tata Sons And AIA Group Limited (AIA)

 

 

Holding Company :

Tata Sons Limited

U99999MH1917PLC00478

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

2500000000

Equity Shares

Rs.10/- each

Rs.25000.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

 

No. of Shares

Type

Value

Amount

 

 

 

 

1953500000

Equity Shares

Rs.10/- each

Rs.19535.000 Millions

 

 

 

 

 

Note : Share Capital amounting to Rs. 14455.900 millions (previous year Rs. 14211.700 millions) is held by Tata Sons Limited, the holding company, including Joint holding with its nominees.

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

19535.000

19205.000

15195.000

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

0.000

0.000

0.000

4] (Accumulated Losses)

(15580.693)

(16098.612)

(12098.489)

5] Credit / (Debit) Fair Value Change Account

0.341

0.000

0.000

NETWORTH

3954.648

3106.388

3096.511

LOAN FUNDS

 

 

 

1] Secured Loans

0.000

0.000

0.000

2] Unsecured Loans

0.000

0.000

0.000

TOTAL BORROWING

0.000

0.000

0.000

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

Policyholders Fund

121886.912

90863.500

46675.832

 

 

 

 

TOTAL

125841.560

93969.888

49772.343

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

492.942

917.758

1416.784

Capital work-in-progress

18.557

165.033

141.106

 

 

 

 

INVESTMENT

126581.056

94555.127

49105.433

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

0.000
0.000

0.000

 

Sundry Debtors

0.000
0.000

0.000

 

Cash & Bank Balances

1397.443
1356.909

1955.019

 

Other Current Assets

1989.318
1729.911

1749.321

 

Loans & Advances

1184.466
780.364

596.710

Total Current Assets

4571.227
3867.184

4301.050

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

2081.681
2183.947

2297.651

 

Other Current Liabilities

3676.958
3276.498

2799.469

 

Provisions

63.583
74.769

94.910

Total Current Liabilities

5822.222
5535.214

5192.030

Net Current Assets

(1250.995)
(1668.030)

(890.980)

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

125841.560

93969.888

49772.343

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

39728.662

34815.564

27345.586

 

 

Other Income

10531.478

25992.300

0.000

 

 

TOTAL                                     (A)

50260.140

60807.864

27345.586

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Salaries, wages and bonus

4126.858

4375.109

4171.200

 

 

Managerial remuneration

25.831

21.888

15.000

 

 

Payment to auditors

3.496

3.590

3.597

 

 

Other Expenditure

44879.911

59533.184

28063.668

 

 

TOTAL                                     (B)

49036.096

63933.771

32253.465

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION (A-B)      (C)

1224.044

(3125.907)

(4907.879)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

70.072

70.032

98.272

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION (C-D)                                       (E)

1153.972

(3195.939)

(5006.151)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

636.053

804.184

646.230

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

517.919

(4000.123)

(5652.381)

 

 

 

 

 

Less

TAX                                                                  (I)

0.000

0.000

0.000

 

 

 

 

 

 

PROFIT AFTER TAX (G-I)                                  (J)

517.919

(4000.123)

(5652.381)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(15580.693)

(16098.612)

(12098.489)

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

(16098.612)

(12098.489)

(6446.108)

 

 

 

 

 

 

Earnings Per Share (Rs.)

0.27

(2.48)

(4.65)

 

 


 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

1.03
(6.57)

(20.67)

 

 

 
 

 

Net Profit Margin

(PBT/Sales)

(%)

1.30
(11.48)

(20.67)

 

 

 
 

 

Return on Total Assets

(PBT/Total Assets}

(%)

10.22
(83.59)

(98.08)

 

 

 
 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.13
(1.28)

(1.82)

 

 

 
 

 

Debt Equity Ratio

(Total Liability/Networth)

 

1.47
1.78

1.67

 

 

 
 

 

Current Ratio

(Current Asset/Current Liability)

 

0.78
0.69

0.82

 

 

 

LOCAL AGENCY FURTHER INFORMATION

 

SUNDRY CREDITORS DETAILS :

(Rs. In Millions )

Particulars

31.03.2011

31.03.2010

31.03.2009

 

 
 

 

Sundry Creditors

2081.681
2183.947

2297.651

 

 

 

 

 

Note :

 

The registered office address of the company has been shifted from Peninsula Towers, 6th Floor, Peninsula corporate Park, Ganpatrao, Kadam Marg, Lower Parel, Mumbai  400013, Maharashtra, India to present w.e.f. 14.03.2010

 

 

Check List by Info Agents

Available in Report (Yes / No)

1) Year of Establishment

Yes

2) Locality of the firm

Yes

3) Constitutions of the firm

Yes

4) Premises details

Yes

5) Type of Business

Yes

6) Line of Business•

Yes

7) Promoter’s background

Yes

8) No. of employees

Yes

9) Name of person contacted

Yes

10) Designation of contact person

Yes

11) Turnover of firm for last three years

Yes

12) Profitability for last three years

Yes

13) Reasons for variation <> 20%

--

14) Estimation for coming financial year

No

15) Capital in the business

Yes

16) Details of sister concerns

Yes

17) Major suppliers

No

18) Major customers

No

19) Payments terms

Yes

20) Export / Import details (if applicable)

Yes

21) Market information

--

22) Litigations that the firm / promoter

--

23) Banking Details

Yes

24) Banking facility details

No

25) Conduct of the banking account

--

26) Buyer visit details

--

27) Financials, if provided

Yes

28) Incorporation details, if applicable

Yes

29) Last accounts filed at ROC

Yes

30) Major Shareholders, if available

Yes

 

 

Tata AIG Life becomes Tata AIA Life

NEW DELHI: Tata AIG Life Insurance has been rechristened as Tata AIA Life Insurance Company following the exit of American International Group (AIG) from the Hong Kong-based insurer AIA Group.

Tata AIG was set up in 2001 as a joint venture between the Indian conglomerate Tata Group and AIG. Tata Sons has 74 per cent stake in the JV, while the remaining 26 per cent share is held by AIA, in which AIG had a controlling stake earlier. AIA separated from the group in 2009 after it.

INDUSTRY OVERVIEW

 

The year 2010-11 saw a transition and adaption to the new regime of doing business consequent to regulatory changes introduced during the year. The life insurance industry grew by 15% in terms of new business premium income after witnessing a 26% growth in 2009-10. Private players' growth was subdued at 2.5% over previous year as compared to the 12% growth experienced in FY 2009-10. This phenomenon was largely due to a depressed second half as the private industry experienced a decline post the new regulatory norms on commission caps, caps on surrender charges and minimum guarantee return for pension products coming into effect. Group business contributed to 23% of the total new business premiums as compared to 18% in 2009-10. Focus has shifted from Investment Linked to Traditional plans as expected. The year also saw larger mix of single premium products being sold with a contribution of nearly 30% of the new business premiums as compared to 10% in 2009-10.

 

The Company closed the year with new business premiums of Rs. 1,3320.000 millions which was almost in line with previous year. The Company's new business premium market share amongst private players was 3,4% in line with previous year. Total Premium grew by 13%. Group business contributed to 16% of the total new business premiums as compared to 14% in 2009-10. Single Premium contributed to nearly 17% of the new business premiums as compared to 4% in 2009-10.

 

Life Insurance industry is undergoing a transition - from scalability to sustainability phase - accelerated by the far reaching changes with implementation of the revised unit linked guidelines and other regulatory recommendations. The growth potential however remains encouraging - penetration levels are still low, there exists a significant growth opportunity at current savings rate, economic growth will push household incomes higher while life expectancy creates opportunities in pensions, there is a positive shift in the demographic transition.

 

Medium term growth story of the industry is expected to be in line with GDP growth. With the changing regulatory landscape. Emphasis in the coming years will intensify towards driving productivity improvements, capital efficiency and profitability - higher persistency and improved productivities will be key aspects to achieve these objectives. Expense management discipline will continue to be an important agenda and costs of distribution need to be managed frugally.

 

CORPORATE AGENTS AND BROKERS

 

The relationship with United Bank of India has been successfully renewed till 2014. Additionally the Company has tie-ups with Orissa State Cooperative Bank Limited. in the Bancassurance space. The Company has been successful in entering into partnerships with the top 3 Insurance brokers in the country and has also entered into 6 new Group Life tie-ups during this year continuing its focus on new alliances to drive profitable growth. The  company continues to be a leading player in the Broking space with significant share of business amongst the top 10 Insurance broking companies in the country. The company has tie-ups with 98 partners in the Corporate Agency and Broking segment.

 

Some of the key initiatives undertaken during the year to improve the efficiencies around distribution include:

 

Simplification of licensing process to sustain candidate's interest levels (standard calendar, effective communication, batch management).

 

Structured engagement to foster Agency Development through a rigorous plan for the first 90 days of an Agent aided with predefined milestones.

 

Improve Agent activation by adopting a focused and segmented approach in building a sustainable & progressive agency distribution force.

 

Predominantly focus on alternate channel players with established distribution network (branches) with highly productive sales teams and large and established customer base.

 

Build a competitive advantage in broking space by sustained delivery of key success factors. Aggressive pursuit of banks NBFCs building up significant and high quality retail asset portfolio in the Group Life space. Explore opportunity on liability base through new to market group endowment products.

 

 

RURAL AND SOCIAL SECT- WIGATIONS

 

Under the IRDA (Obligations of Insurers to Rural Social Sectors) Regulations, 2000, an insurer is required to meet the prescribed obligations pertaining to rural and social sectors. The Company has covered over 66,137 individual lives in the social sector as against the requirement of 55,000 lives. It has also written individual policies at 27.51% of the Company's policies in the rural sector as against the regulatory requirement of 20%

 

OPERATIONS AND SYSTEMS

 

·         During the year various initiatives were undertaken to enhance customer engagement, improve levels of customer service and to ensure adequate support to business. Some of the initiatives towards this include: -

 

·         Implementation of Customer Portal: Launched a customer portal to enable customers to view their policy details online, at their convenience. In addition, customers can also make service requests online.

 

·         IVR Implementation: Introduced an Interactive Voice Response system for the Inbound call centre thus providing customers with self service capabilities and improved service through lower wait time and lower abandonment rates.

 

·         Web Sales: Introduced the option for customer to buy approved products through the Company's website. Online purchases provide customers the benefit of purchasing policies at a lower premium than through traditional channels and also provides them the flexibility of purchasing policies at their convenience.  

 

·         Additional helpline number: An additional 24 hour help line number was introduced to enable customers to contact their inbound call center from any telecom service provider. The customer will incur only local calt charges, irrespective of the location from which they call. The existing toll free line was accessible only from BSNL and MTNL phones.

 

·         Customer engagement program: A new program has been initiated to keep the Company's customers engaged by updating them about various new programs/initiatives undertaken by the company through mails and SMS's.

 

·         Revamp of the Company's Website: The Company's website has been completely revamped to provide it with a better look and feel and to enhance consumer experience through ease of navigation. The restructured website also provides customers tools for product selection and premium calculation to enable them to take an informed decision on buying Company's products.

 

·         Dream IT project Hosting of messaging, Active Directory and Internet services was moved to the Company's data center in India from Hong Kong , providing substantial cost benefits and improved service delivery.

 

Media Release

 

Tata AIG Life Insurance Company to be now called Tata AIA Life Insurance Company

 

The company announces a net profit of 2603.1 millions for FY 2011-12

 

Mumbai, 2nd July 2012: Tata AIG Life Insurance Company, the life insurance joint venture formed by Tata Sons and AIA Group (AIA), today announced that it has changed its name to Tata AIA Life Insurance Company (Tata AIA Life).

The company was set up as a joint venture between the leading Indian conglomerate Tata group and the leading international insurance organisation American International Group (AIG). It was licensed to operate in India on February 12, 2001, and started operations on April 1, 2001. Since its inception, Tata Sons owns 74 percent stake in joint venture, with the remaining 26 percent share held by AIA, a 100 percent owned subsidiary of AIG at that time.

In 2010, AIA went public in Hong Kong and raised $20.51 billion through an initial public offering (IPO). The IPO was the third largest globally at the time of listing, after which AIA emerged as the largest independent publicly listed Pan-Asian life insurance group in the world. AIA has a strong heritage and fundamentals of over 90 years in the Asian insurance market. It has wholly-owned main operating subsidiaries or branches in 14 markets in Asia Pacific.

To create a uniform identity of AIA owned companies post this IPO, the two promoters of this joint venture have chosen to change the company’s name to Tata AIA Life. However, the company makes this transition just in its name; its single-minded focus in protecting the financial well-being of its customers remains unchanged.

Commenting on the occasion, Farrokh K Kavarana, chairman, Tata AIA Life, said, “The Tata group, along with their valued partner AIA, continue to remain committed to the Indian market and their valued customers and partners through their renamed entity Tata AIA Life. Over the past 11 years, they as a company have strived to build a solid foundation of providing financial protection to their customers. They are confident that this strong foundation will enable us to stand unwaveringly in good stead and realise full potential of the vast Indian market.”

Mr. Huynh Thanh Phong, executive vice president and regional chief executive, AIA, said, “In order to reflect the true brand identity of AIA and communicate its unique market position, history and its ongoing commitment to customers and partners in Asia Pacific region, the promoters of the joint venture have chosen to change the name of the company from Tata AIG Life Insurance to Tata AIA Life Insurance. The rechristened Tata AIA Life will continue to focus on building a premier agency sales force to meet the savings and protection needs of the customers in India with protection-centric products.”

Mr. Suresh Mahalingam, managing director, Tata AIA Life, elaborated, “While they make this transition in their name, nothing else will change. The promoters, the distribution network, the teams, the products, the technology and more importantly, their commitment towards putting the customers at the centre of everything they do, remain unchanged. The foundation of trust that their company has been built upon will continue to be strengthened with the vast expertise that AIA brings with over 90 years of leadership in the life insurance business in the Asia Pacific region.”

Performance of Tata AIA Life for the financial year 2011-12


Tata AIA Life also announced its financial results for the fiscal 2011-12, posting a net profit of Rs2603.100 millions.

The total premium income for the financial year ending March 2012 stood at Rs 3,630.000 millions as against Rs 39,850.000 millions posted for the financial year 2010-11. Of this, the new business premium collection stood at Rs 9400.000 millions. The renewal premium for the same period was at Rs 26,900.000 millions, as against Rs 26,530.000 millions in the last fiscal. Traditional business accounted for 45 percent of the new business premium as against 29 percent in the last fiscal.

During the financial year, the company further enhanced its operating efficiencies resulting in the reduction of the operating expenses to total premium ratio to 21 percent against 24 percent in the previous financial year.

The total assets under management of the company has increased by 15 percent to Rs1,45,190.000 millions from Rs12,622.000 millions in the last fiscal. As on March 31, 2012, the paid-up capital of the company stood at Rs19,540.000 millions.

Commenting on the company's performance, Mr Mahalingam said, “The company has maintained focus on optimum utilisation of resources and a healthy balance in the product mix between traditional and unit linked business. The cost management effectively delivered profitable growth for the company with statutory profit of Rs260.31 crore. A solvency margin of 284 percent further underlines the robust financial health of the company.”

Recent Performance of AIA


For the year that ended November 30, 2011, AIA reported record new business growth with a 40 percent increase in value of new business and 22 percent increase in annualised new premium. For the same period, AIA’s embedded value stood at $27,239 million, up by $2,491 million from $24,748 million as on November 30, 2010. It had total assets of $114,461 million as of November 30, 2011.

About Tata AIA LifE

Tata AIA Life Insurance Company Limited (Tata AIA Life) is a joint venture company, formed by Tata Sons and AIA Group Limited (AIA). Tata AIA Life combines Tata’s pre-eminent leadership position in India and AIA’s presence as the largest, independent listed pan-Asia life insurance group in the world spanning 15 markets in Asia Pacific. Tata Sons holds a majority stake (74%) in the company and AIA holds 26% through an AIA Group company. Tata AIA Life Insurance Company Limited was licensed to operate in India on February 12, 2001 and started operations on April 1, 2001.

About Tata

The group has operations in more than 80 countries across six continents, and its companies export products and services to 85 countries.

The total revenue of Tata companies, taken together, was $83.3 billion (around Rs3,796.75 billion) in 2010-11, with 58 per cent of this coming from business outside India. Tata companies employ over 425,000 people worldwide. The Tata name has been respected in India for more than 140 years for its adherence to strong values and business ethic

Every Tata company or enterprise operates independently. Each of these companies has its own board of directors and shareholders, to whom it is answerable. There are 31 publicly listed Tata enterprises and they have a combined market capitalisation of about $79.40 billion (as on June 21, 2012), and a shareholder base of 3.6 million. The major Tata companies are Tata Steel, Tata Motors, Tata Consultancy Services (TCS), Tata Power, Tata Chemicals, Tata Global Beverages, Tata Teleservices, Titan, Tata Communications and Indian Hotels.

About AIA

AIA Group Limited and its subsidiaries (collectively “AIA” or “the Group”) comprise the largest independent publicly listed pan-Asian life insurance group in the world. It has wholly-owned main operating subsidiaries or branches in 14 markets in Asia Pacific – Hong Kong, Thailand, Singapore, Malaysia, China, Korea, the Philippines, Australia, Indonesia, Taiwan, Vietnam, New Zealand, Macau and Brunei and a 26 per cent joint venture shareholding in India.

The business that is now AIA was first established in Shanghai over 90 years ago. It is a market leader in the Asia Pacific region (ex-Japan) based on life insurance premiums and holds leading positions across the majority of its markets. It had total assets of US$114,461 million as of 30 November 2011.

AIA meets the savings and protection needs of individuals by offering a range of products and services including retirement planning, life insurance and accident and health insurance. The Group also provides employee benefits, credit life and pension services to corporate clients. Through an extensive network of agents and employees across Asia Pacific, AIA serves the holders of more than 24 million individual policies and over 10 million participating members of group insurance schemes.

AIA Group Limited is listed on the Main Board of The Stock Exchange of Hong Kong Limited under the stock code “1299” with American Depositary Receipts (Level 1) traded on the over-the-counter market (ticker symbol: “AAGIY”).

 

 Outlook For Year 2012

 

"Indian GDP Growth Could Moderate To 7% Level In 2012"

 

Saravana Kumar, Chief Investment Officer, Tata AIG Life Insurance

 

In near term, the Indian Rupee will continue to be sensitive to the changes in investor risk appetite, on the back of the sovereign debt crisis in peripheral Euro zone economies and USD strength. External fundamentals remain key and will remain a drag on the Rupee. However, over the medium to long term, the rupee has appreciation potential on the back of relatively strong growth fundamentals and improving investment climate, which would attract greater capital inflows. Rupee is expected to appreciate to 48 levels by March 2012 and 47 levels by December 2012.

 

CY 12 bets can be placed in IT, Telecom, Banks mainly in Private space, Auto, Agri input sector, Select FMCG and Pharmaceuticals, by a long term investor who has a 2-5 year time horizon. They at Capital Market interacted with Saravana Kumar, Chief Investment Officer of Tata AIG Life Insurance, to know the factors which would lead the equities and fixed income markets in Calendar Year (CY) 2011.

 

Here are the excerpts:

 

In Calendar Year (CY) 2011, growth across the world slowed down. Will CY 2012 be better or growth will slow down further? More specifically will India growth fall to 6-6.5% with policy paralysis and foreign capital flight continuing?

 

It is clear that the global growth in 2012 at sub 3% will be lesser even when compared to the expected anaemic growth of 3% in 2011. Indian GDP growth could moderate to 7% level in 2012, primarily on the back of weakening exports and muted industrial growth. They believe that the 7% threshold will be maintained due the strong domestic consumption and a robust rural demand on the back of higher minimum support prices and good monsoon. Additionally, services could help lift the GDP growth to the 7% level offsetting the moderating exports and weak industrial sector growth rate. In a slowing world, it is important to understand that a 7% growth is a still a good outcome and the growth differential of India as against the Western world would ensure that there would be adequate capital flows to finance their current account. As for policy paralysis you are referring to, they believe that the market has largely discounted it in the current prices in many sectors such as infrastructure, capital goods etc and going forward, any incremental good news on policy can be a tailwind to the market.

 

 Industrial capex seems to be showing mixed signs across various industries, what’s the view on this theme’s market performance in CY 2012? Which are the sectors appearing attractive to the fund managers going forward in CY12?

The market has divided itself into two clusters at the opposite ends of the valuation growth paradigm. One, where growth visibility is strong as in Information Technology, FMCG, Agri input sector and pharmaceuticals, but where the valuations not very cheap. The other cluster is beaten down infra and capital goods space where there is less visibility of order book due to slowing capex, lack of policy clarity as well as concerns on escalating interest costs.

They believe that CY 12 bets can be placed in IT, Telecom, Banks mainly in Private space, Auto, Agri input sector, Select FMCG and Pharmaceuticals, by a long term investor who has a 2-5 year time horizon. While IT companies will benefit from a weak INR and the outsourcing theme, FMCG, and Telecom reflect the robust domestic consumption play. Pharmaceuticals will do well due to both exports and domestic demand. Banks, mainly private space, could capture the upsides created due to increased economic activity as they have a robust and scalable business model.

In general, they prefer well-managed companies with low debt, stable operating margin, low capital requirement, that operate in non-competitive spheres, with easy cash flows and trading at reasonable valuations.

 

With Euro debt issues pressurizing global banks and NPAs piling up on Indian PSU banks, how will the finance sector perform in the Indian markets in CY 2012?

 

They believe that the negative news flow from Europe has now peaked out. It is now a only questions of stability and confidence coming back. Negative news flow from Europe is likely to subside as it happened with the news flow from US after the downgrade of the US’s sovereign rating.

 

Having said that, the PSU banks have rising NPA issues and that has resulted in their under performance over the last 1 year. They believe that the NPAs concerns are baked into stock prices to a large extent but would continue to remain cautious on this sector. However, they like private sector banks selectively, due to their earnings profile and scalable business model and look to add them in their portfolio on dips. In the medium term, as the financial sector is a proxy to the Indian growth story and make up almost a quarter of the weight in the index, it is difficult to remain bullish on Indian equity market while remaining bearish on financials. Any sustainable rally in the equity markets would require financials participating in it at some point in the future.

 

Midcaps / smallcaps have been crushed very hard in CY 2011. What is the view on their market performance in CY 2012? Which are the sectors within this space that investors should invest or accumulate? What is the outlook?

 

Apart from Large cap stocks, there lies good opportunities in mid caps/ Small caps segments. They would stick to quality names in this space which have demonstrated consistent earnings across the business cycles & who score high on corporate governance. They believe that as the market sentiment improves, they could be among the first to rebound. The recent few months have been difficult for investors with a mid-cap portfolio but the severe correction has opened up a substantial valuation difference as the CNX Midcap index trades at around 10 times one year forward price earnings as compared to the Sensex valuation of around 13 times one year forward.

A large number of Mid/Small cap companies with strong brands or franchises are available at extremely cheap valuations. There is large number of Midcap/small cap companies available today that can double or triple over three to four years.

What Sensex/NIFTY level do you foresee at the end of CY 2012 and which stocks/sectors/themes will be the major drivers for the rise/fall vis-à-vis end-CY 2011?

I see equities giving positive return at least in the second half of FY 2013. This will be the base case scenario. Interest rates in 2012 will surely come off from 2011 levels. Clearly the chances of interest rates to sustain at these levels beyond six months appear low. They appear have peaked out and at some point of time, will start to reduce. Inflation will come off to some extent in the first half of the year due, to the base effect of last year. Coupled with this, they have policy measures and Governments’ initiative to control the fiscal deficit for FY2013 in the budget. Thus , I expect things to only improve here on and the pessimism for equity markets to reduce. A dip in commodity prices will help.

 

In terms of specifics, they are of the view that the earnings for the companies making up the Sensex are slowing but definitely not collapsing as feared by some market experts. They could still look at close to 14% earnings growth in FY 12 and 17% in FY 13, though there is some downside risks to these numbers. If they give fair multiples to the FY 13 Sensex EPS of around 1300, they could see the Sensex higher by around 15% by the end of FY 2013 from the current levels of 16000 and believe that IT, Telecom, Private sector banks and selective FMCG and Pharmaceuticals would lead the move as they still have reasonable earnings visibility for FY 2013. Some of the interest rate sensitive sectors could be the dark horses if the RBI resorts to aggressive interest rate cuts in FY 2013.

 

In terms of downsides to the Indian equity market, the current level provides valuation comfort for an equity market investor from a long-term perspective. I do not see the markets correcting much below 15000 for the Sensex and 4500 for the Nifty, at which levels markets will be trading near the lower range of the historical valuations.

 

How can investors choose between different avenues in the equity category? Also what are the returns that can be expected from them going forward in CY12?

 

Equities have historically given returns for a long-term investor well above the inflation rates and created wealth over the long term. Last 4 years have seen the Indian equity market providing muted returns, primarily on the back of a weak global economic backdrop. They believe that equity returns could head back to long term trend in 2012 as inflation falls off and the valuations continue to be reasonable at around 13 times one year forward price earnings. Any improvement in global macro will result in an increase in portfolio flows into India, primarily in large caps as they are proxies to the India story. If this improvement is sustainable and the positive sentiment is durable then they could see robust price improvement in quality midcaps across sectors, as they trade at reasonable valuations.

 

In India, consumption theme has outperformed all other themes over the past couple of years. Will the trend continue in CY 2012? Can India’s outsourcing theme outperform other themes in CY 2012?

 

Going forward, apart from the consumption theme playing out on the back of a strong rural demand, they could see the re-emergence of the Indian outsourcing story, more so now as the INR has depreciated substantially to further enhance the competitiveness of the Indian exporters. That is why they believe that IT sector is a key sector which could outperform the benchmark indices over the medium term. Unlike the global financial crisis in 2008, this time around the corporate in US have record cash levels in their balance sheet and this could be a catalyst in their increased spending on IT as and when the business confidence improves. Large corporate across the western world are consolidating their IT vendors and looking at more efficient IT services providers to help them reduce costs. This again opens up large opportunities to the Indian IT players, given their advantages in efficiently delivering quality at lower costs.

 

Infrastructure remains a major laggard. With policy/execution/reform paralysis in government and high interest rates, what is the view on this segment’s market performance in CY 2012?

 

The performance of infrastructure sector has been disappointing for last 3 years. The key learning is that infrastructure is not just about constructing projects. It is about viable business with good cash flows and investments. They would like to invest in more mature companies which have gone through the initial learning cycle. The demand-supply for these products and services will again catch up with the uptick in the economic activity. I don’t think Infra sector will touch the peak valuation they had traded in CY 2006 and CY 2007. But, they will not remain at the level where they are today.

 

With USD 1 trillion being the Planning commission’s Infrastructure target over 5 years, it is difficult to see infra sector doing badly from these levels in the medium term. If RBI rate cuts are effected throughout FY 2013, infra sector could get a boost in earnings as interest costs could reduce from the current levels. Some clarity on policies from the Government’s side to de-bottleneck access to land and natural resources as well as a pick up in corporate India’s capex cycle, going forward, may help in the performance of the infra sector.

 

What’s the call on Indian rupee? Don’t you think if rupee continues to depreciate or even remain at current depreciated levels for long, India’s growth story is as good as suspended?

 

The Indian rupee has found a range in the 51-52 mark in the last few trading sessions after a sharp fall over the last 8 weeks. The weak global macro and the persistent Indian current account deficit act as gravity to any sharp appreciation from here on. The sharp fall in the rupee was triggered off by the unexpectedly large October 2011 trade deficit close to USD 20 billion and a sharp fall in export growth. What made the situation worse was that the market was largely positioned one way, betting on INR appreciation as the INR had been very strong on a REER basis over the 12 months, prior to August 2011.

 

In near term, the Indian Rupee (INR) will continue to be sensitive to the changes in investor risk appetite, on the back of the sovereign debt crisis in peripheral Euro zone economies and USD strength. External fundamentals remain key and will remain a drag on the Rupee. However, over the medium to long term, the rupee has appreciation potential on the back of relatively strong growth fundamentals and improving investment climate, which would attract greater capital inflows. They expect Rupee to appreciate to 48 levels by March 2012 and 47 levels by December 2012.

 

Overall how will the commodities perform in CY 2012 vis-à-vis CY 2011? Which commodities you are bullish and bearish on for CY 2012 and why?

 

In general, they believe that CY 2012 will be a difficult year for commodities as the global growth is clearly slowing down to sub 3% levels and Euro zone is staring at a recession. The Chinese soft landing scenario creates a further downward pressure on global metals.

 

The main risk to a weak commodity call in CY 2012 comes from a possibility of Quantitative Easing-QE 3 in CY 2012 by the US Federal Reserve or an expansion of the balance sheet by the ECB. In that scenario, the excess liquidity unleashed in both these scenarios could find itself chasing commodities and inflating their prices.

Structurally, going forward I see an improvement in the demand supply equation in the global crude market due to subdued growth of developed economies, a slow down in the emerging markets, especially in China and improving supply from Libya. These factors could help crude

 

Infrastructure remains a major laggard. With policy/execution/reform paralysis in government and high interest rates, what is the view on this segment’s market performance in CY 2012?

 

The performance of infrastructure sector has been disappointing for last 3 years. The key learning is that infrastructure is not just about constructing projects. It is about viable business with good cash flows and investments. They would like to invest in more mature companies which have gone through the initial learning cycle. The demand-supply for these products and services will again catch up with the uptick in the economic activity. I don’t think Infra sector will touch the peak valuation they had traded in CY 2006 and CY 2007. But, they will not remain at the level where they are today.

 

With USD 1 trillion being the Planning commission’s Infrastructure target over 5 years, it is difficult to see infra sector doing badly from these levels in the medium term. If RBI rate cuts are effected throughout FY 2013, infra sector could get a boost in earnings as interest costs could reduce from the current levels. Some clarity on policies from the Government’s side to de-bottleneck access to land and natural resources as well as a pick up in corporate India’s capex cycle, going forward, may help in the performance of the infra sector.

 

What’s the call on Indian rupee? Don’t you think if rupee continues to depreciate or even remain at current depreciated levels for long, India’s growth story is as good as suspended?

 

The Indian rupee has found a range in the 51-52 mark in the last few trading sessions after a sharp fall over the last 8 weeks. The weak global macro and the persistent Indian current account deficit act as gravity to any sharp appreciation from here on. The sharp fall in the rupee was triggered off by the unexpectedly large October 2011 trade deficit close to USD 20 billion and a sharp fall in export growth. What made the situation worse was that the market was largely positioned one way, betting on INR appreciation as the INR had been very strong on a REER basis over the 12 months, prior to August 2011.

 

In near term, the Indian Rupee (INR) will continue to be sensitive to the changes in investor risk appetite, on the back of the sovereign debt crisis in peripheral Euro zone economies and USD strength. External fundamentals remain key and will remain a drag on the Rupee. However, over the medium to long term, the rupee has appreciation potential on the back of relatively strong growth fundamentals and improving investment climate, which would attract greater capital inflows. They expect Rupee to appreciate to 48 levels by March 2012 and 47 levels by December 2012.

 

Overall how will the commodities perform in CY 2012 vis-à-vis CY 2011? Which commodities you are bullish and bearish on for CY 2012 and why?

 

In general, they believe that CY 2012 will be a difficult year for commodities as the global growth is clearly slowing down to sub 3% levels and Euro zone is staring at a recession. The Chinese soft landing scenario creates a further downward pressure on global metals.

 

The main risk to a weak commodity call in CY 2012 comes from a possibility of Quantitative Easing-QE 3 in CY 2012 by the US Federal Reserve or an expansion of the balance sheet by the ECB. In that scenario, the excess liquidity unleashed in both these scenarios could find itself chasing commodities and inflating their prices.

Structurally, going forward I see an improvement in the demand supply equation in the global crude market due to subdued growth of developed economies, a slow down in the emerging markets, especially in China and improving supply from Libya. These factors could help crude chart a lower trajectory in CY 2012 as compared to the current year. Any incremental correction in the crude price would be a big positive for India.

 

Gold in India has been a great outperformed in CY 2011? What’s the view on gold for CY 2012? How much percentage one should allocate into it?

 

In an uncertain global market Gold has been historically a classic safe haven and a proxy to an anti-USD trade. So higher the risk aversion, more is the headroom for gold to chart higher levels. However, considering that USD itself is perceived as a safe haven in recent times, and gold priced in USD, gains for gold could be capped in a risk-off scenario. However, if QE 3 gets announced, then there could be a meaningful run up in all commodities, especially gold as Fed expands its balance sheet resulting in the weakening the USD. As a retail investor, before allocating a sizable part of their investible surplus, it is important to understand two aspects. One, gold returns have historically been lumpy and so the run up usually tends to be very sharp and so the entry point of investment is a critical issue. Two, because of this, there are long periods of time when gold has remained sideways and underperformed other asset classes.

 

After remaining at high levels for past couple of years, can inflation come down in CY 2012? Will RBI be able to cut interest rate in CY 2012 or the rate will remain stable? What’s the view on investment in debt in CY 2012?

 

They do expect inflation to come down in CY 2012, primarily on the back of base effects. They also expect some moderation in global commodity prices which could further mitigate inflationary pressures. This will help RBI in pausing interest rate hikes in the first half of CY 2012 and provide some room for RBI to cut interest rates in the second half of CY 2012. This will be beneficial for debt market investors with a 18 months view, to ride the falling interest rate cycle.

 

Gilt Funds category has been facing net outflows since December 2010, what has been the reason behind it. Do you see any reversal in the trend in CY 2012?

 

Reason for reversal in flows in gilt funds is due to the series of rate hikes by the RBI resulting in marked to market impact on the NAVs of these funds. The RBI has effectively tightened rates by 525 Bps in this rate cycle, if one considers the change in the width of the LAF corridor. Going forward, they could see more inflows into the gilt funds as the interest rates stabilize and subsequently chart a falling trajectory. The returns from gilt funds would get a boost from the marked to market gains when that scenario unfolds in the second half of CY 2012.

 

What kind of debt funds would you be recommending to the investors right now and what are the expected returns from them? Given the expectations of where interest rates are headed next year, would you be advocating short term plans or longer term plans which can take advantage of the double indexation facility?

Long tenure debt funds provide the fund manager more flexibility in managing the duration as the higher duration maintained by the fund manager will accentuate the returns in a falling interest rate scenario. An investor can look to invest in longer term debt funds depending on their risk appetite to benefit from the lower interest rate environment in future, if they have an 18 month horizon.

FIXED ASSETS :

 

  • Goodwill
  • Intangible – Computer Software
  • Freehold Land
  • Leasehold Improvements
  • Buildings
  • Furniture, Fixtures and Fittings
  • Information Technology Equipments
  • Vehicles
  • Office Equipments

 

 

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No records exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.55.15

UK Pound

1

Rs.86.57

Euro

1

Rs.67.60

 

 

INFORMATION DETAILS

 

Information Gathered by :

SVD

 

 

Report Prepared by :

NID

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

4

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

2

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

3

--CREDIT LINES

1~10

3

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

MO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

27

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 


 

RATING EXPLANATIONS

 

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.