MIRA INFORM REPORT

 

 

Report Date :

29.11.2013

 

IDENTIFICATION DETAILS

 

Name :

RELIANCE ASSET RECONSTRUCTION COMPANY LIMITED

 

 

Registered Office :

Reliance Centre, 19, Walchand Hirachand Marg, Ballard Estate, Mumbai – 400 038, Maharashtra

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

17.04.2006

 

 

Com. Reg. No.:

11-161190

 

 

Capital Investment / Paid-up Capital :

Rs.1000.000 millions

 

 

CIN No.:

[Company Identification No.]

U45200MH2006PLC161190

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

MUMR20971G

 

 

PAN No.:

[Permanent Account No.]

AADCR3968G

 

 

Legal Form :

A Closely Held Public Limited Liability Company

 

 

Line of Business :

Subject operates as an asset reconstruction and debt recovery company and also engages in the settlement of debt and securitization, as well as acts as an agent of banks/financial institutions.

 

 

No. of Employees :

Information declined by the Management.

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba (50)

 

RATING

STATUS

 

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Maximum Credit Limit :

USD 4869000

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

Usually Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is a part of Reliance Group. It is an established company having satisfactory track record.

 

There appears sharp dip in profit of the company during the financial year 2013.

 

However, the company gets good support from its holding company. Capital base of the company seems to be strong.

 

Directors are reported to be experienced and respectable businessmen.

 

Trade relations are reported as fair. Business is active. Payment terms are usually correct.

 

In view of strong holding, the company can be considered normal for business dealings at usual trade terms and conditions.

 

NOTES :

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

 

INDIAN ECONOMIC OVERVIEW

 

The current downturn provides an opportunity to push ahead with reforms to accelerate growth, says the latest India Development Update report released by the World Bank. The report says that the adverse effects of rupee depreciation are likely to be offset by the gains in the exports performance due to improved external competitiveness. Since May this year, the local currency has depreciated substantially and fell to a record level of Rs 68.85 to a dollar on August, 28.

 

A stagflation like situation appears to have arisen as inflation jumped to an eight month high of 6.46 % for the month of September. It is up from 6.10 % in August. Growth continues to be muted with factory output plunging to 0.6  % in August. Onion prices have risen nearly 300 % from last September. Vegetables cost nearly 90 % more than they did last year. Wake up to the economic contribution of slum dwellers. They contribute more than 7.5 % to the country’s gross domestic product, according to a recent study conducted in 50 top cities.

 

136000 estimated number of jobs created during the second quarter of the current financial year. 50000 estimated number of additional jobs in the field of corporate social responsibility in the coming years.

 

The International Finance Corporation expects to come out with its rupee linked bonds issue before the end of 2013 as a part of its plan to raise $ 1 billion. The Apple iPhone 5c (Rs 41900 for 16 GB variant) and 5s (Rs 53500 for 16GB variant) has been launched in India from 1st November.

 

The Land Acquisition Act to provide just and fair compensation to farmers will come into force from January 1 next year, said Rural Development Minister Jairam Ramesh. The Act replaces a 119 year old registration. The Securities and Exchange Board of India has approved the trading of currency futures on the Bombay Stock Exchange. The exchange plans to launch the currency futures platform with advanced trading technology by the end of November.

 

RBI DEFAULTERS’ LIST STATUS

 

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

 

EPF (Employee Provident Fund) DEFAULTERS’ 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 DECLINED

 

Management non-cooperative

 

(Contact No.: 91-22-30479256)

 

LOCATIONS

 

Registered Office :

Reliance Centre, 19, Walchand Hirachand Marg, Ballard Estate, Mumbai – 400 038, Maharashtra, India

Tel. No.:

91-22-30479306

Fax No.:

91-22-30479868

E-Mail :

reji.john@rcap.co.in

neema.tiwari@rcap.co.in

Website :

http://www.rarcl.com

 

 

Mumbai Office :

570, Rectifier House, 2nd Floor, Naigaum Cross Road, Near Royal Industrial Estate, Wadala (West), Mumbai – 400 031, Maharashtra, India

Tel. No.:

91-22-30479256

Fax No.:

91-22-30479868

 

 

DIRECTORS

 

AS ON 31.07.2013

 

Name :

Mr. Sujal Anil Shah

Designation :

Director

Address :

9, Ganesh Bhuvan, Natwar Nagar, Road No.2, Jogeshwari (East), Mumbai – 400 060, Maharashtra, India

Date of Birth/Age :

23.09.1968

Qualification :

C.A.

Date of Appointment :

31.10.2006

DIN No.:

00058019

 

 

Name :

Rajeean Gangadharan Pillay

Designation :

Nominee Director

Address :

Flat No.2-B, Indian Bank Officer’s Bank Quarters, 9, Eldams Road, Alwarpet, Chennai – 600 018, Tamilnadu, India

Date of Birth/Age :

19.05.1954

Date of Appointment :

12.09.2013

DIN No.:

06630480

 

 

Name :

Mr. Asokan Arumugam

Designation :

Nominee Director

Address :

C2, Jolly Highrise Apartment, Palimala Road, Bandra (West), Mumbai – 400 050, Maharashtra, India

Date of Birth/Age :

03.11.1956

Date of Appointment :

04.04.2013

DIN No.:

01460456

 

 

Name :

Dr. Radha Binod Barman

Designation :

Additional director

Address :

A/1/1006, Rishi Garden, Film City Road, Malad (East), Mumbai – 400 097, Maharashtra, India

Date of Birth/Age :

01.08.1948

Date of Appointment :

15.05.2013

DIN No.:

02612871

 

 

Name :

Mr. P. Paramasivam

Designation :

Nominee Director

Address :

Naperol Tower, Condominium, A-113, Rafi Ahmed Kidwai Road, Wadala (West), Mumbai – 400 031, Maharashtra, India 

Date of Birth/Age :

04.03.1957

Date of Appointment :

15.05.2013

DIN No.:

06520927

 

 

Name :

Mr. Shrikant Shanker Rege

Designation :

Additional Director

Address :

R-402, F-4, WP 845/848, Raheja Princess, Agar Bazar Road, Ahadur Bander SK Bole Road, Dadar (West), Mumbai – 400 028, , Maharashtra, India 

Date of Birth/Age :

15.12.1956

Date of Appointment :

11.07.2013

DIN No.:

06554826

 

 

KEY EXECUTIVES

 

Name :

Mr. Sandeep Vrat

Designation :

Manager

Address :

Flat No.B-402, 4th Floor, Gundecha Heights, LBS Marg, Kanjurmarg (West), Mumbai – 400 078, , Maharashtra, India 

Date of Birth/Age :

30.12.1962

Date of Appointment :

01.04.2012

PAN No.:

AABPV4140R

 

 

Name :

Ms. Neema Tiwari

Designation :

Secretary

Address :

Flat No.202, Eden Garden Apartment, Sector – 5, Kharghar, Navi Mumbai – 410 210, , Maharashtra, India 

Date of Birth/Age :

22.02.1987

Date of Appointment :

01.07.2013

PAN No.:

AJWPN1608G

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 31.07.2013

 

Names of Shareholders

 

 

No. of Shares

Reliance Capital Limited, India

 

48964000

Corporation Bank, India

 

11500000

General Insurance Corporation of India, India

 

9000000

Indian Bank, India

 

11500000

Dacecroft Limited, Cyprus

 

9500000

Blue Ridge Limited, New York

 

5890000

Blue Ridge Offshore Master Limited, New York

 

3610000

Reliance Capital Limited, India jointly with Gautam Doshi

 

8000

Reliance Capital Limited, India jointly with Surendra Pipara

 

7000

Reliance Capital Limited, India jointly with Mohan Vellore

 

7000

Reliance Capital Limited, India jointly with Hari Nair

 

7000

Reliance Capital Limited, India jointly with Venkatrao Ponnada

 

7000

Total

 

100000000

 

AS ON 31.07.2013

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Government companies

 

9.00

Nationalised or other banks

 

23.00

Foreign holdings [Foreign institutional investors, Foreign Companies, Foreign Financial Institutions, Non-resident Indian or Overseas corporate bodies or others]

 

19.00

Bodies corporate

 

49.00

Total

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Subject operates as an asset reconstruction and debt recovery company and also engages in the settlement of debt and securitization, as well as acts as an agent of banks/financial institutions.

 

 

GENERAL INFORMATION

 

No. of Employees :

Information declined by the Management.

 

 

Bankers :

Indian Bank, 66, Rajaji Salai, Chennai – 600 001, Tamilnadu, India

 

 

Facilities :

--

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Price Waterhouse

Chartered Accountants

Address :

Mumbai, Maharashtra, India

PAN No.:

AAEFP3641G

 

 

Enterprises having significant influence over the Company :

Reliance Capital Limited, India (CIN No.: L65910MH1986PLC165645)

 

 

Trust to which the Company acts as trustee :

·         RARC AL Trust

·         RARC AL Plus Trust

·         RARC CB SOCL Trust

·         RARC IB Chennai Trust

·         RARC VB Pilve Trust

 

 

CAPITAL STRUCTURE

 

AS ON 31.07.2013

 

Authorised Capital :

No. of Shares

Type

Value

Amount

100000000

Equity Shares

Rs.10/- each

Rs.1000.000 millions

10000000

Preference Shares

Rs.10/- each

Rs.100.000 millions

 

Total

 

Rs.1100.000 millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

100000000

Equity Shares

Rs.10/- each

Rs.1000.000 millions

 

 

 

 

 


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.        EQUITY AND LIABILITIES

 

 

 

(1) Shareholders' Funds

 

 

 

(a) Share Capital

1000.000

1000.000

1000.000

(b) Reserves & Surplus

217.225

141.237

30.725

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

0.000

0.000

0.000

Total Shareholders’ Funds (1) + (2)

1217.225

1141.237

1030.725

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) Long-term borrowings

0.000

18.937

98.719

(b) Deferred tax liabilities (Net)

0.000

0.000

0.003

(c) Other long term liabilities

0.000

0.000

0.000

(d) Long-term provisions

1.668

1.661

0.000

Total Non-current Liabilities (3)

1.668

20.598

98.722

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

0.000

0.000

0.000

(b) Trade payables

0.000

0.000

0.000

(c) Other current liabilities

22.951

59.164

69.827

(d) Short-term provisions

8.035

2.337

0.000

Total Current Liabilities (4)

30.986

61.501

69.827

 

 

 

 

TOTAL

1249.879

1223.336

1199.274

 

 

 

 

II.      ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

0.025

0.031

0.037

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.000

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

64.716

42.510

195.342

(c) Deferred tax assets (net)

1.798

0.821

0.000

(d)  Long-term Loan and Advances

49.898

18.937

3.280

(e) Other Non-current assets

892.040

520.249

0.000

Total Non-Current Assets

1008.477

582.548

198.659

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

8.168

27.563

0.000

(b) Inventories

0.000

0.000

0.000

(c) Trade receivables

0.000

0.000

0.000

(d) Cash and cash equivalents

220.002

504.099

990.725

(e) Short-term loans and advances

11.329

90.636

2.159

(f) Other current assets

1.903

18.490

7.731

Total Current Assets

241.402

640.788

1000.615

 

 

 

 

TOTAL

1249.879

1223.336

1199.274

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Revenue from operations

44.353

97.727

33.976

 

 

Other Income

99.845

99.840

60.319

 

 

TOTAL                                     (A)

144.198

197.567

94.295

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Employee benefit expense

16.879

18.669

17.774

 

 

Other expenses

13.134

10.126

9.974

 

 

Prior period items

0.000

0.000

16.710

 

 

TOTAL                                     (B)

30.013

28.795

44.458

 

 

 

 

 

Less

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

114.185

168.772

49.837

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

1.668

4.994

7.678

 

 

 

 

 

 

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

112.517

163.778

42.159

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

0.006

0.006

0.002

 

 

 

 

 

 

PROFIT / (LOSS) BEFORE TAX (E-F)                (G)

112.511

163.772

42.157

 

 

 

 

 

Less

TAX                                                                  (H)

36.522

53.260

20.013

 

 

 

 

 

 

PROFIT / (LOSS) AFTER TAX (G-H)                  (I)

75.989

110.512

22.144

 

 

 

 

 

 

Earnings / (Loss) Per Share (Rs.)

0.76

1.11

0.22

 

 

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2013

31.03.2012

31.03.2011

PAT / Total Income

(%)

52.70

55.94

23.48

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

253.67

167.58

124.08

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

9.51

13.88

4.20

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.09

0.14

0.04

 

 

 

 

 

Debt Equity Ratio

(Total Debt/Networth)

 

0.00

0.02

0.10

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

7.79

10.42

14.33

 

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Details of Current maturities of long-term debt:

 

Particulars

 

31.03.2013

(Rs. in millions)

31.03.2012

(Rs. in millions)

31.03.2011

(Rs. in millions)

Current maturities of long-term debt

9.613

27.563

0.000

 

 

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

No

5) Type of Business

Yes

6) Line of Business

Yes

7) Promoter’s background

Yes

8) No. of employees

No

9) Name of person contacted

No

10) Designation of contact person

No

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

No

20) Export / Import details (if applicable)

No

21) Market information

--

22) Litigations that the firm / promoter involved in

--

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

31) Date of Birth of Proprietor/Partner/Director, if available

Yes

32) PAN of Proprietor/Partner/Director, if available

No

33) Voter ID No of Proprietor/Partner/Director, if available

No

34) External Agency Rating, if available

No

 


INDEX OF CHARGES

 

S.

No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

Address

Service Request Number (SRN)

1

10228350

14/05/2010

1,000,000,000.00

INDIAN BANK

66, RAJAJI SALAI, CHENNAI, TAMILNADU - 600001, INDIA

A88866918

 

 

Unsecured Loan

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

LONG-TERM BORROWINGS

 

 

Other loans and advances

[Unsecured Loan of Rs.200.000 millions (outstanding as on March 31, 2013 - Rs. Nil (previous year Rs.27.563 millions)) from Sponsor Company was availed in FY 2009-10 carrying interest @ 5% p.a. An additional loan of Rs.25.600 millions (outstanding as on March 31, 2013 Rs.9.613 millions (previous year Rs.18.937 millions)) was availed in FY 2011-12 carrying interest @ 5.5% p.a. from the sponsor company for the purpose of acquisition of Non Performing Assets (NPA) assets from Banks/Financial institutions.]

0.000

18.937

Total

0.000

18.937

 

 

ECONOMIC AND MARKET OVERVIEW:

 

During the year, economic growth rate slowed to around 5.3%. However, the economy has started showing signs of recovery with the GDP rate expanding by 1.3% for the quarter ended December 2012. This raises hopes for a sustained though moderately paced recovery for Financial Year 2013-14. The size of India’s distressed asset market though, is substantial. Although all distressed assets may not be amenable to resolution and recovery by an ARC, the size of the market is sufficient for all ARCs. Gross NPAs of all Public Sector Banks jumped to Rs.1841930.000 millions in December 2012 compared to Rs.1371020.000 millions in March 2012, The Gross NPA to Gross Advances ratio was 4.18%, while the Net NPA to Net Advances ratio was 2.12% as on December 2012. The figures for Gross NPAs in corporate lending (included in the Total NPA figures) were Rs.988840.000 millions in December 2012 as against Rs.682210.000 millions in March 2012. The large quantum of NPAs, combined with shortage of capital faced by Banks, would propel the Banks to offload their NPAs. The challenges for ARCs will then be more on raising adequate funds for acquisition and resolution of NPAs.

 

The NPA picture would have been much worse but for the restructuring of advances done by banks during the year which has enabled these banks to classify them as standard assets (Restructured Standard Assets in the Banking sector were Rs.2180680.000 millions as on March 31, 2012; current figures not available)

 

PERFORMANCE

 

During the year, the Company acquired 11 NPAs with total outstanding dues of Rs.322.300 millions from two banks/FIs for an aggregate consideration of Rs.67.000 millions. Of the 11 assets acquired during the year, the approach to resolution of five cases has already been finalized and that for the other six is being worked out.

 

Provision for diminution in valuation of investment has been done in three cases. While in one case the provision was necessitated consequent to the borrower approaching them for reschedulement of dues, provision for the other two cases was done in line with RBI guidelines on the same. Given their small exposure, the provisions will not impact the Company’s profitability significantly. In all the remaining cases, (including the one in which reschedulement was granted during the year), payments are being received as per plan.

 

ASSETS UNDER MANAGEMENT

 

As of March 31, 2013, cumulative Security Receipts (SRs) issued amounted to Rs.3312.200 millions, out of which SRs of Rs.477.700 millions were outstanding. In addition to these, outstanding acquisitions in the Company’s books stood at Rs.59.500 millions as on that date.

 

 


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 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 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.62.39

UK Pound

1

Rs.101.80

Euro

1

Rs.84.75

 

 

INFORMATION DETAILS

 

Information Gathered by :

PLK

 

 

Report Prepared by :

SMN


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

5

PAID-UP CAPITAL

1~10

6

OPERATING SCALE

1~10

6

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

5

--LIQUIDITY

1~10

6

--LEVERAGE

1~10

6

--RESERVES

1~10

5

--CREDIT LINES

1~10

6

--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

NO

--AFFILIATION

YES/NO

YES

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

DEFAULTERS

 

 

--RBI

YES/NO

NO

--EPF

YES/NO

NO

TOTAL

 

50

 

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

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NB

                                       New Business

 

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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.