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Opening balance

(I)

(i) the Central Government; or

(ii) a State Government; or any amount received from any other source whose repayment is guaranteed by the Central Government or State Government; or

(iii) any amount received from a local authority; or

(iv) any amount received from statutory authority constituted under an Act of Parliament or a State Legislature

(i) Foreign Governments; or

(ii) Foreign or international banks;

(iii) Multilateral financial institutions;

(iv) Foreign Governments owned development financial institutions;

(v) Foreign export credit agencies;

(vi) Foreign collaborators;

(vii) Foreign body corporates;

(viii) Foreign citizens;

(ix) Foreign authorities or;

(x) Persons residents outside India subject to the provisions of Foreign Exchange Management Act, 1999 (42 of 1999).

(i) A loan or facility from any banking company; or

(ii) From the state Bank of India or any of its subsidiary banks; or

(iii) From a banking institution notified by the Central Government under section 51 of the Banking Regulation Act, 1949 (10 of 1949); or

(iv) A corresponding new bank as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980); or

(v) From a cooperative bank as defined in clause (b-ii) of section 2 of the Reserve Bank of India Act, 1934 (2 of 1934).

(i) Public Financial Institutions notified by the Central Government; or

(ii) Any regional financial institutions; or

(iii) Insurance companies; or

(iv) Scheduled Banks as defined in the Reserve Bank of India Act,1934 (2 of 1934).

Any amount received against issue of commercial paper or any other instruments issued in accordance with the guidelines or notification issued by the Reserve Bank of India.

Any amount received by the company from any other company.

Any amount received and held pursuant to an offer made in accordance with the provisions of the Act towards subscription to any securities including share application money or advance towards allotment of securities pending allotment, so long as such amount is appropriated only against the amount due on allotment of securities applied for.

Any amount received from a person who, at the time of the receipt of the amount, was a director of the company or the relative of the director of a private company.

(A) Any amount raised by the issue of bonds or debentures secured by a first charge or a charge ranking pari passu with the first charge on any assets referred to in Schedule III of the Act excluding intangible assets of the company; or

(B) bonds or debentures compulsorily convertible into shares of the company within ten years.

Any amount raised by the issue of non-convertible debentures not constituting a charge on the assets of the company and listed on recognized stock exchange as per applicable regulations made by Securities and Exchange Board of India.

Any amount received from an employee of the company not exceeding his annual salary under a contract of employment with the company in the nature of non-interest bearing security deposit.