Financial Statements & Accounting — 5 Terms Defined

Net Profit Financial Statements & Accounting ₹ crore The profit remaining after every expense, including interest and tax, has been deducted from income. Net Profit = Profit Before Tax - Tax Expense

Non-Controlling Interest Financial Statements & Accounting ₹ crore The share of a subsidiary's equity and profit that belongs to shareholders other than the parent company. Profit Attributable to Owners of the Parent = Consolidated Net Profit - Profit Attributable to Non-Controlling Interests

Non-Current Assets Financial Statements & Accounting ₹ crore Assets a company expects to hold and use for more than twelve months, such as plant, buildings, intangibles and long-term investments. Non-Current Assets = Property, Plant and Equipment + Capital Work in Progress + Intangibles + Long-Term Investments + Other Non-Current Assets

Non-Current Liabilities Financial Statements & Accounting ₹ crore Obligations not due for settlement within twelve months, principally long-term borrowings, lease liabilities and deferred tax. Non-Current Liabilities = Long-Term Borrowings + Non-Current Lease Liabilities + Deferred Tax Liabilities + Long-Term Provisions

Notes to Accounts Financial Statements & Accounting qualitative The detailed disclosures accompanying the financial statements that explain accounting policies and break down the summary figures. Test: the note forms an integral part of the financial statements and is covered by the audit opinion