MIRA INFORM REPORT

 

 

Report Date :

13.02.2014

 

IDENTIFICATION DETAILS

 

Name :

NAGRAVISION S.A.

 

 

Registered Office :

Route de Genève 22-24 Case postale 134 1033 Cheseaux-Lausanne/VD Switzerland/CH

 

 

Country :

Switzerland

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

07.07.1999

 

 

Com. Reg. No.:

550.0.062.670-0 / 462417

 

 

Legal Form :

Company limited by shares

 

 

Line of Business :

Subject is engaged in the production of digital TV-Sites and audio production. Subject also offers integrated control access systems as well as security systems for the Pay TV management, Multimedia service and internet access.

 

 

No. of Employees :

400-599

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

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

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No company

Litigation :

--

 

NOTES :

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

 

 

ECGC Country Risk Classification List – September 30, 2013

 

Country Name

Previous Rating

(30.06.2013)

Current Rating

(30.09.2013)

Switzerland

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

SWITZERLAND - ECONOMIC OVERVIEW

 

Switzerland is a peaceful, prosperous, and modern market economy with low unemployment, a highly skilled labor force, and a per capita GDP among the highest in the world. Switzerland's economy benefits from a highly developed service sector, led by financial services, and a manufacturing industry that specializes in high-technology, knowledge-based production. Its economic and political stability, transparent legal system, exceptional infrastructure, efficient capital markets, and low corporate tax rates also make Switzerland one of the world's most competitive economies. The Swiss have brought their economic practices largely into conformity with the EU's to enhance their international competitiveness, but some trade protectionism remains, particularly for its small agricultural sector. The fate of the Swiss economy is tightly linked to that of its neighbors in the euro zone, which purchases half of all Swiss exports. The global financial crisis of 2008 and resulting economic downturn in 2009 stalled export demand and put Switzerland in a recession. The Swiss National Bank (SNB) during this period effectively implemented a zero-interest rate policy to boost the economy as well as prevent appreciation of the franc, and Switzerland's economy recovered in 2010 with 3.0% growth. The sovereign debt crises currently unfolding in neighboring euro-zone countries pose a significant risk to Switzerland's financial stability and are driving up demand for the Swiss franc by investors seeking a safe-haven currency. The independent SNB has upheld its zero-interest rate policy and conducted major market interventions to prevent further appreciation of the Swiss franc, but parliamentarians have urged it to do more to weaken the currency. The franc's strength has made Swiss exports less competitive and weakened the country's growth outlook; GDP growth fell to 1.9% in 2011 and 0.8% in 2012. Switzerland has also come under increasing pressure from individual neighboring countries, the EU, the US, and international institutions to reform its banking secrecy laws. Consequently, the government agreed to conform to OECD regulations on administrative assistance in tax matters, including tax evasion. The government has renegotiated its double taxation agreements with numerous countries, including the US, to incorporate the OECD standard, and is considering the possibility of imposing taxes on bank deposits held by foreigners. These steps will have a lasting impact on Switzerland's long history of bank secrecy

 

Source : CIA

 

 

 

 


Company name

 

NAGRAVISION S.A.

 

 

Operating address

 

Route de Genève 22-24

Case postale 134

1033 Cheseaux-Lausanne/VD

Switzerland/CH

 

Telephone:                    021 7320311

Fax:                             021 7320300

 

Web site:                      http://www.nagra.com

E-mail:                         info@nagra.com

 

WIN Worldbox No.:        CH0000150416

VAT-No.:                      CHE105200676

 

 

Profile

 

Established:                  1999

Line of Business:           Electro technology, IT services

Industry Division:           Manufacturing, Services

Industry-code (NACE):   2640       Manufacture of consumer electronics

                                    6202       Computer consultancy activities

Import/Export:               Import, Export

Banks:                         unknown

 

 

Operational Figures

 

Coverage:                     Company

Figures:                        estimated

Employees:                  400-599

Sales:                          CHF 100-200 Mio

 


 

Activity

 

The company is engaged in the production of digital TV-Sites and audio production. The company also offers integrated control access systems as well as security systems for the Pay TV management, Multimedia service and internet access.

 

 

Real Estate

 

Information on property ownership was not available.

 

 

Company Register

 

Company No:                550.0.062.670-0 / 462417

Legal form:                    Company limited by shares

Registration:                 07.07.1999

Legal status:                 active

Responsible Register:    Registre du commerce du canton de Vaud

History:                        Date of Incorporation Statutes: 30.06.1999

 

Entry          Deleted      Name

active                           Nagravision S.A.

 

Entry          Deleted      Legal domicile

active                           Cheseaux-sur-Lausanne, Switzerland

 

Entry          Deleted      Address

29.11.2006                    Route de Genève 22-24, 1033 Cheseaux-Lausanne/VD, Switzerland/CH

                  29.11.2006  Route de Genève 22, 1033 Cheseaux-sur-Lausanne/VD, Switzerland/CH

 

Entry          Deleted      Capital

active                           Share Capital CHF 12,000,000, paidup CHF 12,000,000

 

Entry          Deleted      Capital Structure

active                           1,200,000 Registered shares with restricted transferability of CHF 10.--

 

Entry          Deleted      Activity (original Language)

active                           Development, manufacture, integration and sale of communication systems, particularly in the area of ​​pay-TV, as well as any activity in the electronics industry (software and hardware).

 

Entry          Deleted      Remarks (original Language)

active                           Publishing authority: Feuille officielle suisse du commerce.

19.12.2013                    Note: L'identification sous le numéro CH-550-0062670-0 est remplacée par le numéro d'identification des entreprises (IDE/UID) CHE-105.200.676.

09.07.2013                    Merger: Reprise des actifs et passifs de Lysis S.A., à Cheseaux-sur-Lausanne ( CH-550-0081132-7 ), selon contrat de fusion du 29 mai 2013 et bilan au 31 décembre 2012, présentant des actifs de CHF 103'192, des passifs envers les tiers de CHF 302, soit un actif net de CHF 102'890. Conformément à l'attestation d'un expert-réviseur agréé, des créances d'un montant au moins équivalent au découvert et au surendettement de la société reprenante ont été postposées. La totalité du capital-actions des deux sociétés étant détenue par le même actionnaire, la fusion ne donne pas lieu à une augmentation du capital, ni à une attribution d'actions.

16.07.2012                    Merger: Reprise des actifs et passifs de OpenTV GmbH, ŕ Stans ( CH-170-3024486-9 ), selon contrat de fusion du 30 avril 2012 et bilan au 31 décembre 2011, présentant des actifs de CHF 2'410'491, des passifs envers les tiers de CHF 345'854, soit un actif net de CHF 2'064'637. La totalité du capital-actions de la société reprenante et du capital social de la société transférante étant détenue par le męme associé, la fusion ne donne pas lieu ŕ une augmentation du capital, ni ŕ une attribution d'actions. Conformément ŕ l'attestation d'un expert-réviseur agréé, des créances d'un montant au moins équivalent au découvert et au surendettement de la société reprenante ont été postposées.

10.02.2012                    Note: Des créances pour le montant total de CHF 5'785'000.

10.02.2012                    Note: Selon contrat du 22 décembre 2011, la société a transféré des actifs pour CHF 6'854'000, ŕ Audio Technology Switzerland SA ŕ Romanel-sur-Lausanne (CH-550-1104001-8).

03.06.2009                    Merger: Reprise des actifs et passifs de NagraCard S.A., à Cheseaux-sur-Lausanne (CH-550-0095594-3), selon contrat de fusion du 15 mai 2009 et bilan au 31 décembre 2008, présentant des actifs de CHF 236'343'825, des passifs envers les tiers de CHF 243'119'521, soit un excédent de passifs de CHF 6'775'696. Conformément à l'attestation d'un expert-réviseur agréé, des créances d'un montant au moins équivalent au découvert et du surendettement de la société reprenante et de la société transférante ont été postposées. La totalité du capital-actions des deux sociétés étant détenue par le même actionnaire, la fusion ne donne pas lieu à une augmentation du capital, ni à une attribution d'actions. reprise des actifs et passifs de Nagra Trading SA, à Cheseaux-sur-Lausanne (CH-550-1047788-2), selon contrat de fusion du 15 mai 2009 et bilan au 31 décembre 2008, présentant des actifs de CHF 59'990'545, des passifs envers les tiers de CHF 51'555'579, soit un actif net de CHF 8'434'966. Conformément à l'attestation d'un expert-réviseur agréé, des créances d'un montant au moins équivalent au découvert et du surendettement de la société reprenante ont été postposées. La société reprenante détenant l'ensemble des actions de la société transférante, la fusion ne donne pas lieu à une augmentation du capital, ni à une attribution d'actions.

22.11.2006                    Merger: Reprise des actifs et passifs de Mediacrypt AG, à Zurich (CH-020-3022466-4), selon contrat de fusion du 6 novembre 2006 et bilan au 30 juin 2006, présentant des actifs de CHF 2'422'000, des passifs envers les tiers de CHF 822'000, soit un actif net de CHF 1'600'000. La société reprenante détenant l'ensemble des actions de la société transférante, la fusion ne donne pas lieu à une augmentation du capital, ni à une attribution d'actions.

29.06.2004                    Merger: Selon contrat de fusion du 22 juin 2004 et bilan au 31 décembre 2003, la société reprend à titre universel et sans liquidation, au sens de l'art. 748 CO, l'actif (CHF 8'532'043) et le passif (CHF 10'742'813), soit un passif net de CHF 2'210'770, de la société LYSIS TRADING SA, à Lausanne. La fusion a lieu sans augmentation du capital-actions dans la mesure où la société absorbante détient toutes les actions de la société absorbée.

06.09.2002                    Capital: Capital-actions réduit, selon l'art. 735 CO, de CHF 12'000'000 à CHF 11'132'945, la valeur nominale des 1'200'000 actions nominatives étant réduite de CHF 10 à CHF 9.277455. Capital-actions reconstitué à CHF 12'000'000, la valeur nominale des 1'200'000 actions nominatives étant portée de CHF 9.277455 à CHF 10.

06.09.2002                    Merger: Selon contrat de fusion du 24 juin 2002 et bilan au 31 décembre 2001, la société reprend à titre universel et sans liquidation, au sens de l'art. 748 CO, l'actif (CHF 4'048'936) et le passif (CHF 4'915'991), soit un passif net de CHF 867'055, de la société "LYSIS INTERNATIONAL S.A.", à Lausanne. La fusion a lieu sans augmentation du capital-actions dans le mesure où les actions de la société absorbante et de la société absorbée sont détenues par le même propiétaire.

 

 

Official Administration

 

Title                                           Name

President, Director                       Patrick Foetisch, Origin: Cottens, Switzerland, Residential address: 1000 Lausanne/VD, Switzerland, joint signature of two

Chief Executive, Director              André Kudelski, Origin: Prilly, Switzerland, Residential address: 1095  Lutry/VD, Switzerland, single signature

Director                                       Pierre Roy, Origin: Soubey, Switzerland, Residential address: Morrens/VD, Switzerland, joint signature of two, Registered since: 18.03.2003

 

 

Management

 

Title                                           Name

General Director                          Pierre Roy, Origin: Soubey, Switzerland, Residential address: Morrens/VD, Switzerland, joint signature of two, Registered since: 18.03.2003

Director                                       Mark Beariault , Origin: United States of America, Residential address: Montreux, Switzerland, joint signature of two, Registered since: 05.04.2012

Director                                       John Burke, Origin: Ireland, Residential address: 1296 Coppet/VD, Switzerland, joint signature of two, Registered since: 29.11.2006

Director                                       Alain Gendre , Origin: Fribourg, Switzerland, Residential address: Lausanne, Switzerland, joint signature of two, Registered since: 05.04.2012

Director                                       Nicolas Goetschmann, Origin: Locle, Switzerland, Residential address:   Montreux, Switzerland, joint signature of two

Director                                       Christophe Nicolas, Origin: Epalinges, Switzerland, Residential address: Saint-Prex, Switzerland, joint signature of two, Registered since: 29.05.2012

Director                                       Mauro Saladini, Origin: Gordola, Switzerland, Residential address: 1095 Lutry/VD, Switzerland, joint signature of two, Registered since: 04.02.2009

Vice-Director                               Laurent Käslin, Origin: Beckenried, Switzerland, Residential address: Epalinges, Switzerland, joint signature of two, Registered since: 30.04.2013

Vice-Director                               Santino Rumasuglia, Origin: Thunstetten, Switzerland, Residential address: Givrins, Switzerland, joint signature of two, Registered since: 30.04.2013

Vice-Director                               Maurice van Riek, Origin: Pays-Bas, Switzerland, Residential address: 1092 Belmont-sur-Lausanne/VD, Switzerland, joint signature of two, Registered since: 25.03.2009

 

 

External Positions

 

Title                                           Name

Auditor                                        PricewaterhouseCoopers SA, Residential address: Pully, Switzerland

 

 

Executive board

 

Title                                           Name

Chief Executive Officer                 André Kudelski

 

 

Financial Data Kudelski Group

 

Consolidation:               consolidated

Industry:                       Trade/Industry

 

Fiscal year end:                                     31.12.2012        31.12.2011        31.12.2010        31.12.2009        31.12.2008

Number of months:                                       12                    12                    12                    12                    12

Currency:                                                 th. CHF             th. CHF            th. CHF             th. CHF            th. CHF

Statement norm:                                          IAS                   IAS                  IAS                   IAS                  IAS

 

 

Balance Sheet

 

Intangible fixed assets                                188,167.0          214,713.0         223,511.0          236,525.0         244,709.0

Land and buildings                                     107,832.0          105,081.0           77,819.0           74,672.0           79,694.0

Other tangible fixed assets                           46,926.0           61,274.0           68,904.0           71,174.0           85,843.0

Tangible fixed assets                                 154,758.0          166,355.0         146,723.0          145,846.0         165,537.0

Financial fixed assets                                    5,969.0          149,010.0         136,571.0          160,868.0         115,051.0

other fixed assets                                      130,163.0                   0.0                   0.0                   0.0                   0.0

Fixed assets                                             479,057.0          530,078.0         506,805.0          543,239.0         525,297.0

Stocks                                                       68,647.0           63,102.0           85,703.0           82,276.0           97,350.0

Trade accounts receivable                          196,397.0          228,219.0         245,458.0          292,019.0         353,932.0

Liquid assets                                             110,086.0          289,591.0         199,031.0          210,139.0         247,819.0

Securities                                                           7.0                   0.0             2,103.0           37,658.0             8,993.0

other trade accounts                                    45,824.0           55,291.0           58,086.0           82,573.0           48,757.0

Accruals                                                     11,134.0           13,174.0             8,169.0           10,268.0           12,217.0

Other current assets                                  167,051.0          358,056.0         267,389.0          340,638.0         317,786.0

Current assets                                           432,095.0          649,377.0         598,550.0          714,933.0         769,068.0

Total assets                                              911,152.0       1,179,455.0       1,105,355.0       1,258,172.0       1,294,365.0

 

Capital                                                      536,122.0          533,798.0         533,683.0          531,935.0         523,960.0

Other shareholders funds                           -107,791.0         -113,551.0          -82,873.0          -93,369.0          -61,457.0

Total shareholders equity                            428,331.0          420,247.0         450,810.0          438,566.0         462,503.0

Minority interests                                          9,425.0           16,905.0           15,808.0           33,079.0         106,075.0

long term debt (financial debts)                   194,679.0          129,953.0         352,899.0          388,105.0         364,180.0

Provisions                                                       504.0             2,298.0             2,397.0             7,321.0             8,009.0

Other non current liabilities                           41,251.0           40,211.0           38,029.0           34,076.0           32,223.0

Non current liabilities                                  236,434.0          172,462.0         393,325.0          429,502.0         404,412.0

short term debt (financial debts)                    74,083.0          383,376.0           61,596.0          123,191.0           78,904.0

Trade accounts payable                               40,073.0           70,693.0           68,623.0           78,830.0         113,701.0

Provisions                                                   11,877.0           17,345.0           10,114.0             2,868.0             6,994.0

Accruals                                                     70,010.0           69,083.0           73,477.0           81,599.0         104,022.0

other accounts payable                                40,919.0           29,344.0           31,602.0           70,537.0           17,754.0

other current liabilities                                122,806.0          115,772.0         115,193.0          155,004.0         128,770.0

Current liabilities                                        236,962.0          569,841.0         245,412.0          357,025.0         321,375.0

Shareh. equity, min. interests + liabilities     911,152.0       1,179,455.0       1,105,355.0       1,258,172.0       1,294,365.0

 

 

Profit and loss account

 

Net sales                                                  844,051.0          873,863.0       1,035,172.0       1,052,343.0       1,027,506.0

Other operating revenue                               16,286.0           22,763.0           34,169.0             8,433.0             9,444.0

Operating revenue                                      860,337.0          896,626.0       1,069,341.0       1,060,776.0       1,036,950.0

Cost of goods sold                                     244,450.0          240,414.0         260,220.0          321,522.0         340,477.0

Gross profit                                               615,887.0          656,212.0         809,121.0          739,254.0         696,473.0

Other operating expenses                           580,182.0          630,777.0         699,109.0          665,908.0         677,973.0

Operating result                                           35,705.0           25,435.0         110,012.0           73,346.0           18,500.0

Interest revenues                                           2,145.0             2,433.0             2,562.0             4,768.0           10,174.0

other financial revenues                                  1,943.0                   0.0             5,558.0             1,275.0           10,981.0

Financial income                                           4,088.0             2,433.0             8,120.0             6,043.0           21,155.0

Interest expenses                                        15,736.0           16,578.0           16,709.0           14,440.0           16,104.0

other financial expenses                                   801.0           20,363.0           19,900.0             4,426.0           29,643.0

Financial expenses                                      16,537.0           36,941.0           36,609.0           18,866.0           45,747.0

Financial result                                           -12,449.0          -34,508.0          -28,489.0          -12,823.0          -24,592.0

Result before extraordinary items                  23,256.0            -9,073.0           81,523.0           60,523.0            -6,092.0

Extraordinary Result                                            0.0                   0.0                   0.0                   0.0                   0.0

Result before taxes                                      23,256.0            -9,073.0           81,523.0           60,523.0            -6,092.0

Taxes                                                           7,133.0             8,615.0           14,846.0             9,432.0                903.0

Result before minority interests                     16,123.0          -17,688.0           66,677.0           51,091.0            -6,995.0

minority interests                                            -152.0                433.0                988.0             2,111.0             7,650.0

Result for the financial year                          16,275.0          -18,121.0           65,689.0           48,980.0          -14,645.0

 


 

Cash flow

 

Depreciation                                                63,797.0           36,864.0           62,974.0           64,498.0           73,674.0

Cash flow                                                    79,920.0           19,176.0         129,651.0          115,589.0           66,679.0

Cash flow from operating activities               110,495.0           86,672.0         149,146.0          135,183.0            -7,368.0

Investments in tangible fixed assets              26,581.0           57,898.0           43,388.0           27,861.0           28,832.0

Cash flow from investing activities                -27,659.0          -72,826.0          -40,995.0         -224,221.0        -100,563.0

Cash flow from financing activities              -261,257.0           77,416.0        -108,705.0           54,427.0           91,659.0

Others                                                         -1,084.0               -702.0          -10,554.0            -3,069.0          -14,049.0

Change in liquidity                                    -179,505.0           90,560.0          -11,108.0          -37,680.0          -30,321.0

Liquidity at beginning of the year                 289,591.0          199,031.0         210,139.0          247,819.0         278,140.0

Liquidity at end ot the year                         110,086.0          289,591.0         199,031.0          210,139.0         247,819.0

 

 

Notes

 

Material costs                                           244,450.0          240,414.0         260,220.0          321,522.0         340,477.0

Cost of employees                                     368,665.0          376,155.0         402,160.0          373,760.0         359,070.0

Added value                                              471,454.0          420,524.0         563,366.0          513,221.0         442,756.0

Working Capital                                         224,971.0          220,628.0         262,538.0          295,465.0         337,581.0

Sales per Employee                                         288.0                291.4                337.4                356.2                387.6

Market capitalisation                                  466,799.9          414,374.0         971,459.5       1,133,471.6         533,545.9

Gross cost land and buildings                     155,601.0          149,482.0         122,954.0          116,056.0           94,598.0

Gross cost other tangible fixed assets         204,714.0          208,974.0         198,200.0          225,783.0           18,230.0

Gross cost total                                         360,315.0          358,456.0         321,154.0          341,839.0         112,828.0

Insurance value land and buildings               130,211.0          126,268.0           83,091.0           94,581.0           90,079.0

Insurance value other tang. fixed assets       137,780.0          154,841.0         136,517.0          132,765.0         128,350.0

Insurance value total                                  267,991.0          281,109.0         219,608.0          227,346.0         218,429.0

 

Employees  at year end                                    2,931                2,999                3,068                2,954                2,651

 

 

Ultimate Parent Company

 

Name:                          Kudelski S.A.

City/Country:                 Cheseaux-Lausanne/VD, Switzerland/CH

 

 

Owner/-s

 

No. of Owner/-s:            1

Owner:                         The company is domestic owned.

 

Class:                          100%

Type:                            indirect, Group-Level 1

Name:                          Kudelski S.A.

City/Country:                 Cheseaux-Lausanne/VD, Switzerland/CH

Interest:                        100,00% voting right, 100,00% capital interest (since 1999)

 

 

Investments

 

It is believed that the company has no investments.

 

 

Legal Actions

 

Control date       Year                       No.             Amount CHF     Status

27.08.2013          2013                           0

27.08.2013          2012                           2                     2,903.--      Legal actions

27.08.2013          2011                           0

27.08.2013          2010                           0

27.08.2013          2009                           0

28.08.2012          2008                           0

28.08.2012          2007                           1                     7,695.--      Opposition filed

25.03.2011          2006                           0

22.03.2010          2005                           0

 

An updated legal action check is only available against proof of interest. e.g. a copy of an enquiry letter, and order or invoice relating to the subject company.

 

 

Credit Information

 

Financial Statements:    The company does not disclose any financial statements. Third parties are not permitted any insight into the financial affairs. It is therefore difficult to make a proper assessment of the actual situation.

 

Financial Situation:        The financial situation is considered to be good.

 

Payment experiences:   Payments are made with arranged conditions.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.13

UK Pound

1

Rs.102.25

Euro

1

Rs.84.72

 

 

INFORMATION DETAILS

 

Report Prepared by :

NIS

 

 

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

--

NB

New Business

 

--

 

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%)

 

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.