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Reliance Industries Limited

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FY1995 Annual Report · Reliance Industries Limited
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Reliance Industries Limited

Annual Report 1994-95

Reliance Industries Limited

Sales  -  Rs.  7,019  crores  (US  $  2228  million)

Operating  Profit  (PBIDT)  -  Rs.  1,457  crores  (US  $  463  million)

Cash  Profit  (PBDT)  -  Rs.  1,343  crores  (US  $  426  million)

Net Profit - Rs. 1,065 crores (US $ 338 million)

Assets  -  Rs.  11,529  crores  (US  $  3660  million)

2.6  million  shareholders

The largest private sector enterprise in India

1

Reliance Industries Limited

Board of Directors

Dhirubhai  H.  Ambani
Chairman

Mukesh  D.  Ambani
Vice  Chairman  &  Managing  Director

Anil  D.  Ambani
Managing  Director

Nikhil  R.  Meswani
Executive  Director

Suresh  S.  Betrabet
Nominee  Director-  ICICI

U.  Mahesh  Rao
Nominee  Director-  GIC

Ramniklal  H.  Ambani
Natvarlal  H.  Ambani
Mansingh  L.  Bhakta
T  Ramesh  U.  Pai
Yogendra  P. Trivedi

Vinod  M.  Ambani
Secretary

Kanga  &  Co.
Solicitors  &  Advocates

Auditors

Chaturvedi  &  Shah
Rajendra & Co.

Bankers

Allahabad  Bank
American  Express  Bank
Bank  of  America
Bank  of  Baroda
Canara  Bank
Central  Bank  of  India
Deutsche  Bank
Hong  kong  Bank
Indian  Bank
Oriental  Bank  of  Commerce
Punjab  National  Bank
State  Bank  of  India
Syndicate  Bank
Vijaya  Bank

Registered  Office
3rd  Floor,  Maker  Chamber  IV,
222, Narirman Point.
Bombay 400 021. India
Tel  Nos.2831633/16-2826070
Fax  No.  022  -  204  2268

2

Manufacturing Facilities at

Subsidiary  Companies

1 . Petrochemicals  &  Fibres  Complex
B-4, Industrial Area, Patalganga
Off Bombay-Pune Road
Near Panvel, Dist Raigad 410 207
Maharashtra State, India

2 . Textiles  Complex

103/106, Naroda Industrial
Estate Naroda, Ahmedabad 382 330
Gujarat State, India

3 . Plastics  &  Petrochemicals  Complex

Village Mora, Bhatha PO.
Surat Hazira Road
Surat 394 510, Gujarat State, India

1 . Devti  Fabrics  Limited

3rd Floor, Maker Chambers IV,
222, Nariman Point, Bombay 400 021

2 . Reliance  Industrial  Investments

and  Holdings  Limited
3rd Floor, Maker Chamber IV,
222, Nariman Point, Bombay 400 021

3 . Reliance  Petroproducts  Limited

201/202 Lalita Complex,
Near Vijaya Bank,
352/3  Rasala  Road,  Navrangpura
Ahmedabad 380 009.

Registrars  &  Transfer  Agent

Reliance  Consultancy  Services  Limited
56, Mogra Village Lane,
Off. Old Nagardas Road,
Andheri (East), Bombay 400 069, India
Tel. Nos.8367015 16-17-18
Fax No 022-8367019

Reliance Industries Limited

Contents

Page No.(s)

To our Family of Shareowners

Financial Highlights

Directors Report

Annexure to Directors’ Report

Auditors Report

Balance Sheet

Profit & Loss Account

Schedules forming part of Balance
Sheet and Profit & Loss Account

Notes  on  Accounts

Documents of
Subsidiary Companies

5

27

29

31

31

36

37

38

50

55

3

Reliance Industries Limited

Mukesh D. Ambani
Vice Chairman & Managing Director

Dhirubhai H. Ambani
Chairman

Anil D. Ambani
Managing  Director

4

Reliance Industries Limited

To Our Family of Shareowners......

In terms of size, technology and performance

The year 1994-95 will be remembered as a landmark

in Indian Industry, Reliance rides the winds of

in the history of Reliance Industries Ltd. The sales

liberalisation and opportunity.

of Rs.7019 crores (US $ 2228 million), represented

an increase of 31% over the previous year. Net profit

the Gearing Ratios moving down from 0.58:1 to 0.35:1

crossed the Rs.1000 crores mark [Rs.1065 crores -

and from 20% to 16% respectively. India’s leading credit

US $ 338 million], unparalleled in the history of the

rating agency, CRISIL, has upgraded Reliance’s long

Indian Private Sector. The taxes and duties paid to

term debt rating from M+ to AAA, signifying the highest

the Government of India stood at 202% of net profit

safety and an extremely strong financial position.

(Rs.2147 crores, US $ 682 million). Earning per share

During  the  year  under  review,  Reliance  invested

was  up  by  29%  at  Rs.23  on  an  equity  capital  of

Rs.3263 crores (US $1036 million) for the creation of

R s. 4 5 6   c r o r e s   ( U S   $ 1 4 5   m i l l i o n ) .  N e t   w o r t h

increased  from  Rs.  4335

crores (US $1376 million)

t o   R s . 7 1 9 3   c r o r e s   ( U S

Rs . in crores

Total Income

$2283 million), an increase

of  over  66%.  Return  on

s h a r e h o l d e r s ’  

f u n d s

improved  to  18.5%  from

16.6% in 1993-94.

The financial position of the

8000

6000

4000

2000

0

Company became stronger

90-91 91-92

92-93

93-94 94-95

with both the Debt:Equity and

new  assets  as  against

Rs.487  crores  (US  $1  55

million) during the previous

ye a r.  Fur ther,  Reliance

expects  to  invest  about

Rs.3000 crores  (US $ 952

million)  in  the  next  18-24

months 

period,  with

substantial  increase  in  the

manufacturing  capacity

by  300%  from  1.5  million

TPA  to  6  million  TPA .

1994-95

1994-95

Rs.(Crs)

US $ MM

Rs.(Crs)

US $ MM

Growth
(%)

Sales

Gross Profit (PBIDT)

Cash Profit (PBDT)

Net Profit (PAT)

7,019

1,457

1,343

1,065

Shareholders’ Funds (Net Worth)

7,193

Total  Assets

11,529

Earning Per Share
(EPS-in Rs.)
(EPS - in cents)

Taxes/Duties paid to the Govt

Foreign Exchange Savings

Capital Expenditure (CAPEX)

23.4

2,147

3,770

3,263

2228

463

426

338

2283

3660

0.74

682

1197

1036

5,345

1,064

831

575

4,335

8,120

18.1

1,391

2,353

487

1697

338

264

183

1376

2578

0.57

442

906

155

31

37

62

85

66

42

29

54

32

570

5

Reliance Industries Limited

Reliance accelerates performance in
liberalised environment

increased equity base, compared to 10% per annum in

the  pre-reforms  period.  The  taxes  and    duties  paid  to

The  Government  of  India  initiated  reforms  programme  in

the Government of India increased from Rs.2508 crores

1991  to  liberalise  the  economy,  paving  the    way  for  ar

(US $ 796 million) for years  1989-92 to Rs.4656 crores

intensively  competitive  environment.  Reliance  had

achieve  significant  growth  during  the    pre-reforms  period

and  was  thus  poised  to  take  full  advantage  of  the

(US  $1478  million)  for  years  1992-95;  keeping  pace

with its rapid growth. The total assets of Rs.11,529 crores

(US $ 3660 million) as on March ’95 grew at 33% in  the

oppor tunities    ahead.  The    post-

reforms  years  posed  new  challenges

Post Refor ms

Pre Reforms

in terms of increased competition and

1994-95 1992-93 CARG * % 1991-92 1989-90 CARG * %

lower 

tariff 

protection.  New

opportunities  were  being  created  by

greater  consumer  awareness    and

increasing  purchasing  power  of  the

Sales

7019

4106

EBDIT

1457

Cash  profit

1343

881

602

322

growing  middle  class.  The  Reliance

Net  profit

1065

philosophy  of  pursuing    aggressive

EPS

23.4

13.1

30.7

28.6

49.4

81.9

33.5

2953

1841

575

356

163

7.2

424

252

9 1

5.9

26.6

16.4

18.7

34.3

10.0

growth  plans  in  the  core  businesses

CEPS

29.5

24.5

9.6

15.7

16.6

-2.8*

to  sustain  long  term  profitability  and

*   Compounded Annual Rate of Growth

achieve market  leadership, became all the more relevant

post-reforms years, from a larger base of Rs.4880 crores

in this new environment. Reliance sharpened its business

(US  $  1907  million)  as  on  March  ’92,  in  comparison

strategy  of  maximising    long

term cash flows and enhancing

shareholder 

value . 

The

excellent financial performance

thereafter  substantiates  this

business  strategy.  The  above

table shows three years of  the

pre 

and 

post-reforms

growth.Sales have increased at

a  compounded  annual  rate  of

31%  in  the  post-reforms  years

%

90
80
70
60
50
40
30
20
10
0
-10

Pre Reforms / Post Reforms 
Performance CARG %

Sales EBDIT Cas h
Profit
Pre-Reforms

EPS CEPS

Net
Profit
Post Reform s

with  26%  in  the  pre-reforms

years  [Base  Rs.2411  crores

(US $ 810 million) as on March

’89].  Shareholders’  funds  of

R e l i a n c e   g r e w   a t   5 5 %   p e r

a n n u m   i n   t h e   p o s t   r e f o r m s

years as compared to a growth

rate of 22% in the pre reforms

y e a r s   a n d   a r e   c u r r e n t l y   a t

Rs.7193  crores  (US  $  2283

million).

Reliance  has  been  proactive

(1992-95) as  compared to 27% in the pre reforms years (1989)

A growth rate of 82% in net profits compared to 34% in the

pre-reforms  period  clearly    demonstrates  that  Reliance

has  been  able  to  successfully  cope  with  the  reduction  in

customs    duties  from  a  peak  level  of  over  200%  to  50%.

in taking full advantage of the opportunities arising from

liberalisation  while facing up successfully to a far more

i n t e n s i v e   c o m p e t i t i o n   R e l i a n c e ,   w h i c h   i s   o n   t h e

threshold of rapid growth, has built a strong foundation

for the post-reforms years of the future and will be able

Shareholder  value  has  been  enhanced    through  a

to  fulfill  the    aspirations  of  shareholders,  employees,

compounded  growth  in  EPS  of  34%  per  annum,  on  an

customers  and  other  partners.

6

Reliance Industries Limited

Review of Operations

Fibres Business

Polyester Staple Fibre (PSF)

Polyester Filament Yarn (PFY)

The fibres division has continued, till this day, to focus

on  providing  high  quality  products  and  an    excellent

Reliance’s  Polyester  Staple  Fibre  (PSF)  division  has

customer  ser vice.  This  has  helped  Reliance  establish

consolidated its position during the year under  review

its  product  brand  ‘RECRON’    amongst  all  segments  of

through a continued focus on customer service, supply

customers  and  this  is  reflected  in-j-growing  market

of  high  premium  quality  fibre,    exploiting  new  avenues

share. The production in  the industr y grew at the rate of

of  growth  and  creation  of  new  market  segments  This

has  helped  Reliance    increase  its  market  share  and

production.

Over  a  five  year  period  from  1989-90  to  1994-95

14%  compounded  in  the  last  five  years  from  156,000

MT to 295,000  MT per annum. During the same period

Reliance’s  production  has  increased  from  66,000  MT

to    90,000  MT.  Currently  the  Company  enjoys  a  30%

market  share.

In response to the needs of a niche market in fully drawn

yarn,  Reliance  is  setting  up  a  5000  TPA    FDY  plant  at

P a t a l g a n g a   d u r i n g   t h e   c u r r e n t   y e a r.  W i t h   t h e

rationalisation  of  customs  and  excise    tariffs  and  an

increase in the per capita income, demand for polyester

is expected to be strong till  2000 AD. However, polyester

industry  in  India  is  likely  to  see  excess  capacity  in  the

immediate  future.  With  vertical  integration,  market

leadership  and  economy  size  plants,  Reliance  has

positioned itself as  a low  cost  producer  in  the industry

and  is  thus  confident  of  meeting  any  situation  which

Reliance has increased its production from 45,000  MT

may  arise from excess capacity.

to 90,000 MT, a compounded growth rate of 15%, while

the  industr y’s  production  grew  at  the    rate  of  12%  per

annum  from  127,000  MT  in  1989-90  to  220,000  MT  in

1994-95.  D u ring  the  year    under  revie w,  Reliance

alongwith Terene Fibres India Ltd. (TFIL) - whose entire

production  is    available  to  Reliance  produced  over

90,000 MT which represents a growth of 23% over the

previous  year As a result the Company’s market share

improved from 33% to 40%.

Reliance  has  taken  steps  to  debottleneck  its  existing

facilities  and  modernise  the  control  and    automation

systems so as to maintain a position of leadership both

in  quality  as  well  as  in    productivity  These  measures

are likely to be completed during the current year. With

an  eye  on  the  potential  demand.  Reliance  has  already

taken steps to set up 160,000 TPA  plant at Hazira. The

Fibre Intermediates Business

Purified Terephthalic Acid (PTA)

Reliance continues to be the largest producer of Purified

Terephthalic  Acid  (PTA)  and  Paraxylene    (PX). The  PX

Company’s mar ket share will increase from 40% to over

produced  is  captively  consumed  by  the  Company.

50% by 1997.

It produced over 257,000 MT of PTA, achieving over 100%

7

Reliance Industries Limited

The  MEG  plant  at  Hazir

8

capacity utilisation. As a result, Reliance strengthened

Reliance’s market share today stands at 56%. Reliance

Reliance Industries Limited

is setting up additional polyester facilities at Hazira and

it plans to increase the MEG capacity by adding another

plant of 120,000 TPA at the same site.

its  market  share  in  the  domestic  DMT/PTA  production

to  58%.  The  industr y  consumption  increased  from

290,000  MT  in  1989

t o   5 5 0 , 0 0 0   M T   i n

1994-95  Reliance’s

production  grew  at  a

compounded  rate  of

1 5 %   f r o m   1 2 5 , 0 0 0

M T   i n   1 9 8 9 - 9 0   t o

257,000 MT in 1994-

9 5 .   W i t h  

t h e

c o n t

i n u e d

p r e f e r e n c e   f o r   t h e

PTA route in the manufacture of polyester, the demand

Polymers Business

for  PTA  is  expected  to  grow  in  excess  of  the  available

Polyvinyl Chloride (PVC)

production  thus  necessitating  additional  capacity.

Reliance  continues  to  maintain  its  leadership  position

To  meet  the  growing  demand,  Reliance  is  already  in

in the vibrant domestic PVC industry. While the industr y

the process of implementing a

w o r l d   s i ze   P TA   p l a n t   o f

350,000  T PA  at  Hazira  This

w o u l d   p r i m a r i l y   m e e t   t h e

needs  of  Reliance’s  polyester

complex  at  Hazira  In  order  to

meet the country’s requirement

of  filament  capacity  of  over

one  million  tonnes  per  year

and fibre capacity of over half

a  million  tonnes  per  year  in

the coming years. Reliance is

8000
7000

6000
5000

4000
3000

2000
1000

0

Equity Share Capital & Net Worth

Rs. in crores

r e c o r d e d   a   c o m p o u n d e d

g r o w t h   r a t e   o f   2 7 % ,   f r o m

1 3 5 , 0 0 0   M T   i n   1 9 8 9 - 9 0   t o

4 4 2 , 0 0 0   M T  

i n   1 9 9 4 - 9 5 ,

Reliance entered this industry

in  1991-92  and  registered  a

much higher compounded rate

of  36%. Reliance’s production

90-91

91-92

92-93

93-94

94-95

increased  to  187,000  MT,  an

planning  to  fur ther  increase  its  PTA  capacity.

Mono Ethylene Glycol (MEG)

Reliance is the largest producer of MEG It has achieved

a  capacity  utilisation  of  nearly  100%  during  the  year.

Much  of  the  MEG  produced  at  Hazira  is  captively

consumed  by  the  polyester  facility  at  Patalganga.  The

i n d u s t r y   c a p a c i t y   w i t n e s s e d   a   p h e n o m e n a l   6 6 %

compounded  growth  over  the  period  1989-95  from

20,000 MT in 1989 to 250,000 MT in 1995. As a direct

result  of  high  capacity  utilisation,

increase  of  10%  over  that  of

the  previous  year.

Reliance’s PVC, marketed under the brand name ‘REON’,

has met with an overwhelming response not only in the

9

Reliance Industries Limited

domestic market, but also in international markets. It is

From petrochemicals to textiles, Reliance is

now  popular  in  the  Middle  East,  South  East    Asian,

uniquely positioned as perhaps the only Company

African and in the Latin American markets.

The  year  saw  a  very  steep  increase  in  international

prices of both the raw materials Ethylene and  Ethylene

Di-Chloride  (EDC).  In  fact  the  prices  nearly  doubled,

resulting  in  price  adjustments  of    various  products  to

in the world to have a level of total integration and

value addition substantially enhancing

long-term profitability and shareholder value.

The  increase  in  production  over  the  previous  year  by

24%  at  166,000  MT  comprised  of  all  required    grades.

r e d u c e  

t h e   p r e s s u r e   o n

margins.

Reliance  adopted  a  customer

friendly  marketing  approach

and  received  good  response

f o r   i t s   r e s i n s     T h e   m a r ke t

growth  is  slated  to  be  in  the

r e g i o n   o f   1 2 %   p e r   a n n u m ,

e n s u r i n g  

g o o d  

d e m a n d

i n d i g e n o u s l y   R e l i a n c e  

i s

e x p a n d i n g   i t s   c a p a c i t y   t o

1600

1400

1200

1000

800

600

400

200

0

Operating Profit & Profit After Tax (PAT)

Rs. in crores

Reliance  increased  its  market

share from 12% in 1992-93 to

a  healthy  40%  in  1994-95.

T h e   C o m p a n y  

i n t r o d u c e d

a d d i t i o n a l  

g r a d e s  

a n d

c a p t u r e d  

n e w   m a r k e t s

r e s u l t i n g  

i n  

i m p o r t

substitution. Reliance markets

various grades of polyethylene

90-91

91-92

92-93

93-94

94-95

u n d e r  

t h e   b r a n d   n a m e

‘ R E L E N E ’  

( H D P E )   a n d

‘ R E C L A I R ’     ( L L D P E )   w h i c h

300,000 TPA, work on which is well under way  and will

s a t i s f i e d   t h e   r e q u i r e m e n t s   o f   t h e   c u s t o m e r s.  T h e

be  fully  oper ational  from  next  y ear.  This  will  fur ther

Company emerged as the market  leader in the woven

enhance  Reliance’s  competitive  edge.

Polyethylene (PE)

With  55%  of  industry  production,  Reliance  is  now  the

largest producer of High Density Polyethylene  in India

in just three years While the industry saw a rapid growth

in  production  from  35,000  MT  in    1989-90  to  310,000

MT  in  1994-95,  a  compounded  growth  rate  of  55%,

Reliance’s  production  grew    from  47,000  MT  in  1992-

93  to  166,000MT  in  1994-95.

sack  industry  serving  Fertilizer  and  Cement  units.

One  of  the  most  significant  developments  during  the

year,  was  the  introduction  of  Octene  LLDPE  grades;

produced  for  the  first  time  in  the  country  It  has  been

well received by the Indian industr y,  will replace imports

and lead to savings in precious foreign exchange. With

the  introduction  of  this    grade,  Reliance  achieved  a

u n i q u e   d i s t i n c t i o n   o f   b e i n g   o n e   a m o n g   o n l y   s i x

producers in the world of  Octene LLDPE.

Chemicals Business

Linear Alkyl Benzene (LAB)

As  a  critical  raw  material  for  synthetic  detergents,  the

co nsumpti on  of  LA B ,  depends  on   t he    i ncr eas ing

purchasing  power  and  growing  personal  demands  of  the

people. The industry capacity  has increased from 150,000

MT in 1989 to 210,000 MT in 1995. Over the same period,

consumption  did not keep pace with the capacity addition

1 0

 
which  now  stands  at  175,000

TPA  (  1994-95).  Reliance  has

achieved  near  100%  capacity

over the  last three years and

has maintained a 37% market

share.  For  the  period  under

r eview,  Reliance    produced

about 80,000 MT of LAB.

Reliance  markets  LAB  under

t h e   b r and  name 

‘ R E L A B ’

9,000
8,000
7,000
6,000

5,000
4,000
3,000
2,000

1,000
0

Reliance Industries Limited

Gross Fixed Assets & Net fixed Assets
Rs. In crores

Tri Ethylene Glycol

(TEG)

Gross Fixed
Assets

Net Fixed Assets

R e l i a n c e   i s   s e t t i n g   u p   a

production  facility  for  TEG  of

10,000 TPA which is expected

t o   s t a r t     f u n c t i o n i n g   d u r i n g

1995-96.  This  will  substitute

imports  in  the  field  of  oil  field

c h e m i c a l s   a n d     s p e c i a l i t y

surfactants.

90-91 91-92 92-93 93-94 94-95

which is used by all the leading domestic manufacturers

of soaps and detergents and is exported to  international

Textile  Business

Market Leader - ‘VIMAL'

leaders  like  Henkel,  Unilever,  Procter  and  Gamble  etc.

Reliance  contin ues  to  lead  India’s  premium  suitings

Backward  integration  to  the  stage  of  Normal  Paraffin

industr y with its largest premium brand  “VIMAL”. It will

has further helped Reliance improve margins Reliance

also continue to play a pivotal role in the textile industry

believes that the  demand for LAB would improve during

and will fur ther improve its  present market share. The

t h e   c o m i n g   y e a r s   a n d   t o   m e e t   t h i s   d e m a n d ,   t h e

Company is expanding its retail channels to strengthen

Company    plans  further  capacity  additions.

the marketing  network and to deliver quality fabrics all

over the countr y.

Ethylene Oxide (EO)

Reliance continued to lead the domestic market with a

36%  mar ket  share.  The  cost  reduction    programme

undertaken  during  the  year  has  started  bringing  rich

dividends.

Paraffins

R e l i a n c e   l e a d s   t h e   P a r a f f i n   m a r k e t   i n   I n d i a   f o r

Expansion

chlor ination  with  a  41%  market  share  The  market  for

Reliance  has  successfully  increased  the  Worsted

Chlorinated  Paraffin  is  growing,  led  by  increasing

Spinning plant capacity from 12,500 spindles to  24,000

conversion of PVC into flexible products. The  Company

intends  to increase the  market share.

spindles and has simultaneously enhanced the weaving

capacity  by  nearly  7  million  sq.    mtrs.  of  high  quality

Worsted  Suitings  and  balancing  equipment  in  the

processing section. This,  combined with other blended

s u i t i n g s ,   h a s   h e l p e d   t h e   C o m p a n y   m a i n t a i n   i t s

leadership as the  largest producer of premium suitings.

A  project  initiated  to  manufacture  Polyester/  Viscose

Spun  Ya r n   b y   i n s t a l l i n g   2 3 , 0 0 0   s p i n d l e s   w a s

successfully  commissioned  dur ing  the  year.  This  is

again    an  exercise  in  backward  integration,  reducing

the  dependence  on  spun  yarn  and  further  adding  to

the  profitability.

1 1

Reliance Industries Limited

The  Panna  and  Mukta  Oil  &  Gas  fields  off  Bombay  High

1 2

Harmony-Furnishing Fabrics

Naroda  to  ensure  uninterrupted  power  and  reduce

Reliance has maintained its leading edge and has been

overall  costs.

Reliance Industries Limited

t h e  

l a r g e s t

m a n u f a c t u r e r  

o f

upmarket    furnishing

f a b r i c s   m a r k e t e d

u n d e r  

t h e   b r a n d

name  “Har mony”.  To

cater  to  the  growing

d e m a n d   o f   h o m e

t e x t i l e s ,  

C o m p a n y  

t h e

h a s

increased  its  manufacturing

capacity by over 3 million sq. mtrs per annum. This has

been  achieved  by  installing    10  highly  sophisticated

weaving machines and upgrading the existing jacquard

machines. For  intricate designing, these machines are

Further Expansion

Reliance has already spent over Rs. 200 crores (US $

63 million) and plans to enhance its existing  capacities

for  all  its  textile  products.  With  this,  the  total  capital

expenditure  will  be  Rs.300  crores    (US  $  95  million),

which is one of the largest investments by a single textile

Compan y.

Oil and Gas Business

As  part  of  the  economic  liberalisation  programme,  the

Government  of  India  (GOI)  invited  private    sector

part ic ipat ion  in  t he  e xplorat ion   and   p rod uct ion   of

Petroleum,  Oil  &  Gas.  Reliance  won  three    of  the  four

suppor ted  by  the  most  advanced  CAD  technology.

medium sized oil and gas offshore projects awarded to

the  private  sector  in  an    international  competitive

SlumbeRel - New Sleep Products

b i d d i n g .  T h e   p r o j e c t   i s   b e i n g   i m p l e m e n t e d   by   a n

In  line  with  its  strategy  of  value  addition  through

u n i n c o r p o r a t e d   j o i n t     v e n t u r e   a m o n g   R e l i a n c e

integration,  Reliance  has  diversified  into  marketing

Industries Ltd. (30% Working Interest), Enron Oil & Gas

o f   s l e e p   p r o d u c t s .   U n d e r  

l i c e n c e  

f r o m   E . l .

India Ltd (30%  Working Interest) and Oil & Natural Gas

DuPont  De  Nemours  and  Co.,  USA,  it  has  introduced

Corporation  Limited  (ONGC)  (40%  Working  Interest).

“ S l u m b e R e l ” ,   D a c r o n  

I  

f i b r e - f i l l e d   p i l l o w s .

Manufactured  to  DuPont  quality  standards,  they  are

made  from  specially  engineered  hollow  fibres.   This  is

Reliance  has  already  signed  the  Production  Sharing

Contract. The development of the proven  Panna, Mukta

and  Tapti  fields  will  give  recoverable  oil  reserves  of

145 million barrels, condensate  reserves of 12 million

barrels  and  gas  reserves  of  40  billion  cubic  meters.

Reliance  is  proceeding    with  firm  plans  for  developing

these  fields.

This  venture  has  provided  Reliance  with  a  foundation

for the expansion of E & P (Exploration and  Production)

initiative.  It  has  been  actively  evaluating  opportunities

in  subsequent  rounds  of  bidding    initiated  by  the

Government of India for the development of discovered

the  first  time  that  a  scientifically  developed  pillow  with

oil  and  gas  fields.

unique  features  is  released  in  the    Indian  market. This

will  be  followed  by  a  range  of  decorative  cushions,

comforters, quilts and  mattresses.

Captive Power

Reliance has also successfully commissioned a combined

cycle  gas-based  cogeneration  Captive  Power  Plant  at

Bus ines s  Mix

3 4 .1%

2 7 .8%

6 .1 %

9 .3 %

2 2 .7%

Fib re  In te rm id ia te s

Te xtile s

Pla s tics

Po lye s te r

C he m i ca ls

1 3

Reliance Industries Limited

New Projects

polyester  capacity  being  set  up  at  Hazira  is  360,000

The  measures  introduced  in  1991  to  stabilise  and  turn

TPA. The PTA and MEG capacities would primarily meet

around the economy helped with a real GDP growth of

4.3% and 5.3% in the years 1994 and 1995 respectively.

With fiscal deficit of only around 6% over the last three

years  coupled  with  a  favourable  balance  of  payments

(BOP) position, the country is poised to enter a period

of rapid growth. As a precursor to the future, industrial

the feedstock needs of the Hazira polyester complex.

Purified Terephthalic Acid Project (PTA)

Reliance  is  setting  up  a  world-scale  PTA  plant  with  a

capacity of 350,000 TPA at Hazira The project is now at

growth  which  has  been  above  8%  in  1994  and  is

an  advanced  stage  of  completion.

e x p e c t e d   t o   a c c e l e r a t e   t o

double digits  by  1996,  at par

with the levels achieved in the

Asian  Tiger  Countries.  With

the  Government  determined

t o   c o n t r o l  

i n f l a t i o n ,  

t h e

benefits  of  liberalisation  will

eventually  percolate  down  to

all  levels  of  our  population

and  result  in  an  increase  in

the  purchasing  power.

160

140

120

100

80

60

Book Value

In Rs.

Mono Ethylene Glycol

Project (MEG)

Implementation of this project

i s   b e i n g   c a r r i e d   o u t   o n   a

priority basis keeping in view

the  feedstock  requirements

of  the  new  polyester  facility

90-91 91-92 92-93 93-94 94-95

at  Hazira.

All  critical  equipment  with

long-delivery  schedules  has

T h e   c a s c a d i n g   e f f e c t   o f   t h e   r e a l   G D P   g r o w t h   i n

been  ordered  and  piling  work  is  in  progress.  With  the

developing  countries  immensely  benefits  producers  of

completion  of  this  project,  Reliance  will  achieve  self-

m a s s   c o n s u m p t i o n   i t e m s   a n d   R e l i a n c e   i s   w e l l

sufficiency  in  raw  materials  for  polyester.

Partially Oriented Yarn Project (POY)

Construction  work  and  equipment  installation  for  the

country’s largest (120,000 TPA) POY plant is in an advanced

stage  of  completion.  This  will  be  India’s  first  fully

positioned  to  tak e  advantage  of  this  situation.  The

Company  is  well  entrenched  in  synthetic  textiles,

p o l y e s t e r s   a n d   p l a s t i c s   w h i c h   a r e   s u b s t i t u t e s   f o r

c o n ventional  mater ials  T h e   c o n s u m p t i o n   o f   t h e s e

products  goes  up  with  the  increase  in  real  income

growth. The capacity expansions of the late ’80s helped

Reliance to fully exploit the growing market of the early

’90s-j-The  Company  has  already  invested  Rs.3263

crores (US$ 1036 millions) during the last 12 months in

fixed assets and plans to invest another Rs 3000 crores

(US$ 952 million) in the next 18 to 24 months.

New Polyester Complex

Construction  work  at  the  second  polyester  complex  at

Hazir a  is  in  full  s wing.  This  is  one  of  the  w o r l d ’s

l a r g e s t   e x p a n s i o n s   i n v o l v i n g   a   f u l l y   i n t e g r a t e d

manufacturing  complex.  New  plants  are  being  built  to

manufacture  PTA  and  MEG,  which  are  the  pr incipal

r a w   m a t e r i a l s  

f o r   p o l ye s t e r.  T h e  

t o t a l   n e w

1 4

Reliance Industries Limited

a u t o m a t e d   p l a n t ,   i n c o r p o r a t i n g   p r o v e n   D u Po n t

NGL / Naphtha Cracker Project

technology, perfected by Reliance’s vast experience and

Representing a crucial link in the backward integration

state-of-the-art  improvements

with  modern  computerised

c o n t r o l s   a n d   a u t o m a t i o n

systems.

PET Polymer Project

Reliance  is  installing  India’s

only  grass  root  PET  bottle

g r a d e   r e s i n   p l a n t   w i t h   a n

installed  capacity  of  80,000

TPA  This  would  be  amongst

the  10  largest  plants  in  the

World.  It  would  be  at  least

30

25
20
15
10
5
0

c h a i n   o f  

t h e   p e t r o c h e m i c a l   b u s i n e s s  

i s  

t h e

EPS & CEPS

In Rs.

90-91

91-92

92-93

93-94

94-95

implementation  of  the  NGL/

N a p h t h a   C r a c k e r   p r o j e c t

w h i c h   i s   f a s t   p r o g r e s s i n g .

M e c h a n i c a l   e r e c t i o n   a n d

CEPS

EPS

construction  activities  are  in

full  swing.  When  completed

this will eliminate the imports

of  Ethylene  valued  at  over

R s . 1 2 0 0   c r o r e s   ( U S $   3 7 5

m i l l i o n ) ,   r e q u i r e d   f o r   t h e

Polymer and MEG plants.

four times larger than the existing combined capacities

of  all  the  other  plants  in  India  The  know-how  for  solid

state polymerisation which is the heart of the PET plant

is  from  SINCO  plc. The  modern  trend  is  to  move  away

from glass bottles to much more hygienic, environment

friendly  and  less  expensive  PET  bottles.  Reliance

foresees  tremendous  growth  potential  for  this  product.

Polyester Staple Fibre (PSF)

Project  Construction  w o rk  on  the  countr y ’s  largest

polyester staple fibre plant is fast progressing The plant

with an installed capacity of 160,000 TPA of high tenacity

polyester  staple  is  being  built  with  DuPont  technology

a n d   m e c h a n i s e d   b y   G e r m a n   d r a w i n g   a n d   b a l i n g

equipment. In this fully automated plant, computers will

Captive Power Plants (CPP) Project

Reliance  is  in  the  process  of  expanding  the  Captive

P ow e r   C a p a c i t y   a t   H a z i r a   a n d   h a s   a l r e a d y

commissioned  successfully  new  Captive  Power  Plants

a t   N a r o d a   a n d   Patalganga  T h i s   w i l l   e n s u r e   s e l f -

control  ail  processes  starting  from  feeding  of  raw

sufficiency, reliability and stability of power supply and

material to the loading of final products into the trucks

optimum  utilisation  of  steam

1 5

Reliance Industries Limited

Ship at Hazira jetty

1 6

Reliance Industries Limited

generated  at  low  cost.  It  will  increase  the  total  captive

different  grades  of  PP.  An  exhaustive  survey  of  all  PP

power  generation  at  Reliance  to  350  MW.

users has been completed and regular  follow-up visits

Paraxylene Project-Jamnagar

the very first year of  production.

Reliance has decided to build a new Paraxylene facility

To  maintain  its  leadership  position  Reliance  plans  to

of 1.2 million TPA, a critical feedstock for  PTA. This will

build an additional 350,000 TPA PP plant at  Jamnagar.

are  made  to  ensure  that  our  products  are  accepted  in

be the largest in the world and

w i l l   r e c e i v e   f e e d s t o c k   f r o m

R e l i a n c e   P e t r o l e u m   L t d ,   a

C o m p a n y  

  p r o m o t e d   b y

R e l i a n c e   I n d u s t r i e s   L t d .   I t

proposes  to  use  UOP  Inter-

Amer icana  technology.

%
20

18

16

14

12

10

Return on Net Worth

%

The  plant  will  use  Propylene

as feedstock from the Reliance

Petroleum refinery.  With a PP

capacity  of  350,000  T PA   a t

Hazira and an additional plant

o f   s a m e   s i ze   a t   J a m n a g a r,

Reliance  will  be  one  of  the

five largest world producers of

Polymer Projects

90-91

91-92

92-93

93-94

94-95

this versatile polymer in just 3

With  liberalisation,  there  has

b e e n   a   s t r o n g   d e m a n d

heralding  an  era  of  explosive

years’ time.

Polyethylene (PE) - Hazira

growth for all plastic products. Reliance is in the forefront

Reliance  is  implementing  an  additional  200,000  TPA

t o   d e r i v e     b e n e f i t s   o f   t h i s   g r o w t h   b y   s u b s t a n t i a l

PE plant at Hazira in order to meet the  growing demand.

expansion/implementation of new world class facilities.

The plant will use Sclair Tech Process for High Density

The  new polymer projects being set up include 350,000

P o l y e t h y l e n e   ( H D P E )   a n d     L i n e a r   L ow   D e n s i t y

T PA   p o l y p r o py l e n e   p l a n t   a t   H a z i ra,  200,000    T PA

Polyethylene  (LLDPE).  Major ity  of  the  piling  wor k  has

p o l y e t h y l e n e   p l a n t   a t   H a z i r a,  350,000 

T PA

b e e n   c o m p l e t e d .  T h e     e n g i n e e r i n g   a n d   t e c h n i c a l

polypropylene  plant  at  Jamnagar  and  a  new    300,000

specifications  for  all  the  critical  equipment  with  long

TPA  PVC  plant.  With  the  completion  of  these  facilities

delivery  lead  time    have  been  finalised  and  the  orders

Reliance’s polymer capacity will  cross 1.7 million TPA.

have  been  placed.

Polypropylene (PP) - Hazira / Jamnagar

Polyvinyl Chloride (PVC)

D u r i n g   t h e   y e a r   u n d e r   r ev i ew,   R e l i a n c e   a c h i eve d

The  global  market  has  recorded  a  strong  demand  and

satisfactory  progress  in  building  the  state-of-the-art

the Asia Pacific region is expected to see  high growth

w o r ld  scale  350,000  T PA  PP  plant  at  Hazira .  T h e

r a t e s  

f o r   P V C .   R e l i a n c e  

i s   w e l l   p o s i t i o n e d ,

technology  is  based  on  UNIPOL

p r o c e s s   o f   U n i o n  

  C a r b i d e

Chemicals  &  Plastics  Company

(USA) with John Brown Engineers

a n d   C o n s t r u c t o r s   L t d .   ( U K )   a s

e n g i n e e r i n g  

c o n t r a c t o r s   A n

i m p o r t a n t   l i n k   i n   t h e   Po l y m e r

g r o u p ,   t h e   P P     p r o j e c t   i s   f a s t

nearing  completion.

Product Application and Research

activities are underway to cater to

g e o g r a p h i c a l l y  

a n d

t e c h n o l o g i c a l l y,   t o   m e e t     t h e

surging demand in this region and

i s   p l a n n i n g   t o - j - s e t   u p   a   n e w

300,000  TPA  PVC  plant.  With  the

post  expansion  PVC  capacity  of

300,000  T PA  at  Hazira  and  an

a d d i t i o n a l   s i m i l a r   s i z e     p l a n t ,

Reliance will be among the top 10

PVC producers in the world with a

total capacity of about  600,000 TPA

1 7

Reliance Industries Limited

1 8

Reliance Industries Limited

Emerging Global Ranks
With  the  completion  of  the  Phase  II  projects  at  Hazira

l

The Cracker project of Reliance will be the wor ld’s

largest  multi-feed  cracker  with  a  capacity  of  2.2

and  the  third  petrochemicals  complex  at    Jamnagar,

million  TPA  of  various  Petrochemical  products.

Reliance will not only maintain its market leadership in

each  of  its  products  but  will    further  enhance  it  by

l

Reliance  will  be  the  10th  largest  Polyeth ylene

creating substantial capacities. With the implementation

producer in the world, increasing its production from

of the projects at the  Hazira and Jamnagar complexes,

166,000 TPA to 400,000  TPA.

Reliance will emerge as a global player in a majority of

its  product lines.

l

Reliance  will  be  the  4th  largest  Polypropylene

producer  in  the  world  having  a  total  capacity  of

l

Reliance will be the 8th largest Polyester producer

700,000  TPA.

in the world, increasing its production from  200,000

TPA to 580,000 TPA.

l

R e l i a n c e   w i l l   b e  

t h e   2 n d  

l a r g e s t   P u r i f i e d

Terephthalic Acid producer in the world, increasing

its  production from 257,000 TPA to 1.6 million TPA.

l

R e l i a n c e   w i l l   b e   t h e   4 t h   l a r g e s t   P a r a x y l e n e

producer in the world, increasing its production from

150,000 TPA to 1.35 million TPA.

l

Reliance will be the 10th largest Polyvinyl Chloride

producer  in  the  world,  increasing  its  production

from 187,000 TPA to 600,000 TPA.

 The Hazira and Jamnagar complexes, when completed,

will  see  Reliance  emerge  as  a  major  Global  player  in

all  its  products.  This  is  tr uly  an  enviable  achievement

for an Indian Company within a short span of 20 years.

The World’s best process technologies

converge at Reliance to drive its global scale

plants at peak  performance year after year.

Technology Partners

Reliance has accessed the best of contemporary technologies from world over. Products manufactured by the Company

in India meet the same stringent quality standards as those of its technology partners anywhere in  the world.

Business  Groups

Technology  Partners

Products

Polyester Fibre, Yarn & PET

El DuPont, USA

Fibre  Intermediates

El DuPont, USA

Sinco,  Italy

ICI, UK

UOP, USA

Polyester Staple Fibre (PSF)

Partially Oriented Yarn (POY)

Polyethylene  Terephthalate  (PET)

Purified  Terephthalic  Acid  (PTA)

Paraxylene

ABB Lummus Crest. Netherlands  Shell Process

Mono Ethylene Glycol (MEG)

Detergent  Intermediates

UOP, USA

Linear  Alkyl  Benzene  (LAB)

Polymers & Plastics

B.F. Goodrich, USA Presently Geon Company, USA

Polyvinyl  Chloride  (PVC)

DuPont, Canada  Presently Novacor,  Canada

Polyethylene  Plant  I

Novacor,  Canada  DuPont  Process

Polyethylene  Plant  II

John Brown, UK  UNIPOL Process

Polypropylene

Plastic  Intermediates

Stone & Webster, USA .

Ethylene  &  co-products

Oil & Gas

Enron Oil & Gas, USA

Oil & Gas

1 9

Reliance Industries Limited

Exports

retains  its  leadership  position  in  foreign  exchange

Reliance has emerged as one of the top private sector

savings  through  indigenous  production  of  polyester,

manufacturer-expor ters in India.  The Company’s foreign

polymers,  fibre  intermediates  and  petrochemicals.

exchange  earning  through  exports  during  the  year

Foreign  Exchange  savings  by  the  Company  are  the

1994-95  was  Rs.  174  crores  (US  $  55  million),  a

highest in the country today. Reliance’s major thrust was

phenomenal g rowth of 190% over the last year’s expor t

always  on  building  global  size  plants,  accessing  the

earning of Rs. 60 crores (US $ 19 million).

best  technology  in  the  world,  wide  product  range,

prompt  customer  service  and  vertical  integration.

In staple fibre exports Reliance has become a force

The Company’s operations have helped the nation save

to reckon with in international markets.

valuable foreign exchange to the tune of Rs.3770 crores

In the developed world, the Company has made a mark

over the previous year’s figure of Rs.2853 crores (US $

by  consistently  delivering  products  of  outstanding  quality.

906  million).

(US  $  1197  million)  during  the  year;  a  growth  of  32%

Forex Saving
Rs . in crores

4200
3200
2200
1200
200

90-91 91-92 92-93 93-94 94-95

Forex Earning
Rs . in crores

250

200

150

100

50

90-91 91-92 92-93 93-94 94-95

Reliance has developed new export markets for various

Taxes paid to Government

products  as  follows.

l

Development  of  new  markets  such  as  Italy,  Kenya,

Malaysia,  Hongkong  and  Brazil  for  marketing  of

Reliance continues to be one of the highest contributors

to the exchequer in the form of various levies like Excise

‘REON’ brand PVC product .

duty  and  Customs  duty  etc.  The  Company  contributed

Exports of premium quality staple fibre to USA, UK,

Rs.2147 crores (US $ 682 million) in the form of various

Kenya  and  Indonesia.

Exports of value added polyester yarn to UK, Spain,

France and Ger many.

taxes  and  duties  in  comparison  with  Rs.1391  crores

(US $ 442 million) paid last year, showing a growth of 54%

Exports  of  LAB  to  quality  conscious  customers  in

Taxes  & duties paid to the Goverment

l

l

l

l

Netherlands,  UK,  Japan  and  Spain.

Expor ts  of  premium  brand  ‘VIMAL’  worsted  fabrics

to UK, France and Netherlands.

Foreign Exchange Savings

Majority  of  the  products  produced  by  Reliance  would

h a v e   b e e n   i m p o r t e d   t o   I n d i a   i f   t h e y   w e r e   n o t

manufactured  locally.  The  Company  commenced  local

production  and  today  it

2 0

Rs . in crores

2500

2000

1500

1000

500

90-91 91-92 92-93 93-94 94-95

Employment

Reliance is one of the biggest job creators in the countr y.

The  more  we  produce,  the  more  jobs  we    create  in

ancillaries,  transport,  units  engaged  in  conversion  of

goods i.e. plastic processors and handloom/powerloom

sectors.  Economists  say  that  each  ton  produced  by

Reliance  creates  10  new  jobs  throughout  the  nation  -

an  impressive  number  by  any  standard.

Research & Development

Reliance’s spirit of innovation and quest for knowledge

has  constantly  encouraged  it  to  explore    uncharted

terrains. The spirit of inquiry, research and development

h a s   h e l p e d   t h e   C o m p a n y   e x c e l   i n   p i o n e e r i n g

internationally  recognised  products.

R  &  D  facilities  of  the  Company  are  recognised  by  the

Department  of  Science  and  Technology,    Government    of

India Reliance has the most modern well equipped R & D

laboratories for all its  product lines. The Company has put

Reliance Industries Limited

R & D activity is mainly focused in the field of polyester

f i l a m e n t   y a r n ,   p o l y e s t e r   s t a p l e   f i b r e ,   p u r i f i e d

terephthalic  acid  and  linear  alkyl  benzene.  The  stress

h a s   b e e n   o n   p r o c e s s   d e v e l o p m e n t ,   p r o c e s s

m o d i f i c a t i o n ,  

p r o d u c t  

d e v e l o p m e n t ,  

e n e r g y

conservation,  pollution  control,  import  substitution  and

technology  upgradation.

Some  of  the  important  areas  in  which  R  &  D  is  being

carried out by the Company are worth mentioning here:

l

Development  of  new  and  finer  deniers  for  better

performance  and  improvement  of  fabric  texture.

l

Production of octene grade LLDPE having superior

strength  properties  suited  for  liquid  packaging    for

the first time in India.

l

In-house  process  development  and  design  for

manufacture of poly-coating chemical used in PVC

plant.  Lab  scale  production  was  successful.  Full

scale  erection  is  in  progress.

l

Pilot  plant  with  non-HF  alkylation  catalyst  for  LAB

up a pilot plant in Patalganga to manufacture LAB using

production  was  commissioned

National  Chemical  Laboratory  (NCL)    patented  eco-

l M i c r o f i l a m e n t   a n d   M u l t i f i l a m e n t   p r o d u c t s   a r e

friendly  technology.  This  is  a  joint  development  effort

developed  and  commercialised.

with NCL The process promises  to yield increased LAB

l

Dual finish system commissioned in PSF plant leading

production  with  better  characteristics  The  present

to a saving in finish consumption by 3  kgs/ton.

technology  worldwide    uses  hydrofluoric  acid  as  a

l

Finishing  of  menswear  leading  to  improved  fabric

catalyst,  which  is  highly  corrosive.  Once  proven  on  a

hand  and  feel.

commercial scale,  there is excellent potential for global

l

Development of new anti-static finish for upholstery

expor t  of  this  NCL  Reliance  technology,  besides  the

fabrics

fact that  by 2000 AD India itself is projected to be the

l

Development  of  various  automotive  textiles  with

biggest  global  player  in  LAB

high  light  fastness

2 1

Reliance Industries Limited

Energy Conservation

The Patalganga facility is the first integrated Indian

Reliance is well aware of the fact that energy, like food

Petrochemicals and Fibres complex to be awarded

and water is a basic necessity of man’s very  existence.

an ISO 9002 certificate.

For  achieving  greater  energy  conservation  and  higher

assessed  during  the  same  period.

efficiency,  Reliance  has  used    advanced  technology

A t   H a z i r a ,   i m p l e m e n t a t i o n   o f   I S O   9 0 0 2   Q u a l i t y

right  from  its  inception  and  has  built-in  energy  saving

M a n a g e m e n t     S y s t e m   i s   u n d e r   p r o g r e s s   a n d   t h e

concepts and schemes  at the time of plant design.

certification by the accreditation agency is expected in

The  Ministr y  of  Power,  Govt  of  India  awarded  the  First

the    current  year  With  the  stringent  quality  measures,

Prize  to  RIL,  Patalganga,  for  Energy    Conservation  in

the Petrochemical sector for the year 1994.

B y   u s i n g   n o n - c o n v e n t i o n a l   e n e r g y   a n d   a d o p t i n g

measures  for  reduction  of  energy  consumption,  the

Company will be in a position to further reduce costs.

l

Due to modifications in existing machinery systems,

the  Yar n  Division  at  Naroda  Unit  could  save    an

overall  8  to  10%  energy  during  the  year  1994.

l

Co-generation  plant  for  power  generation  and

s t e a m   f r o m   w a s t e   h e a t   o f   G a s   Tu r b i n e   wa s

commissioned  in  a  record  time  of  less  than  l  2

months.

Quality

Quality  is  the  key  word  at  Reliance  It  is  reflected  not

only in the products but in the attitudes and  operations

that contribute to the success of the Company Reliance

is  committed  to  integ rating  ‘ Total  Quality’  in  all  its

activities.  In  the  year  under  review,  the  Patalganga

c o m p l e x   b e c a m e  

t h e  

f i r s t  

i n t e g r a t e d  

I n d i a n

Petrochemicals  and  Fibres  complex  to  be  aw arded

s e v e n   I S O   9 0 0 2   c e r t i f i c a t e s .   I n   a   u n i q u e   a n d

exhaustive audit, 11 auditors worked 54 mandays at all

the  seven  plants  simultaneously,  a  record  effor t  b y

an y  cer tifying  body  These  ISO    cer tificates  for  our

processes  cover  largest  volumes  in  terms  of  turnover

2 2

production of prime quality PVC increased to 98% and

the  production  of  MEG  reached  the  level  of  100%  on

specification.

The  Te xtile  Division  under took  impor tant  steps  to

improve the quality of products as well as range  with a

special  focus  on  suitings  and  home  furnishings.  As  a

result  of  the  intensive  product    development  efforts,

many new high value range of products were introduced

during  the  year  and    distributed  through  the  marketing

network.

Quality star ts at the design stage The design studio at

the Textile Division is considered to be the  most modern

in this part of the world. It is equipped with state-of-the-

art textile CAD computers,  scanners, plotters both for

printed  and  weaving  designs.

Reliance Industries Limited

Customer Satisfaction

In the end, one human life is more important than

Reliance  always  tries  to  understand  the  needs  of  its

all the riches of the world.

customers  and  upgrades  the  quality  of  its  products  for

increased  customer  satisfaction.  It  ensures  that  the

customer gets the best out of its top ranking products. It

is  always  anticipating  the  needs  of  customers  and

preparing to meet them.

l Gujarat State Safety Award for the Naroda complex

for  the  lowest  disability  injury  index.

l

ATMA  Safety  Award  (Award  of  Honour)  from  the

Ahmedabad Textile Mills Association for the Lowest

D i s a b l i n g   I n j u r y   I n d e x   i n   A u g u s t   1 9 9 4 .   I t   i s

The best test of customer satisfaction is through repeat

worthwhile  to  mention  that  we  have  been  the  sole

sales to existing customers and minimising the number

of  lost  customers.  On  both  these  benchmarks  the

Company  has  achieved  more  than  97%  performance.

w i n n e r   o f   t h i s   a w a r d   s i n c e   1 9 8 8   w h e n   i t   w a s

instituted.

Reliance’s  Patalganga  complex  has  completed  more

than 20 million man-hours without losing time in injuries

and  accidents.

Health & Safety

Reliance is in tune with man’s ever y need. Its main aim

is to create a better and safer environment for all It has

Environment

a clear and committed policy on Health & Safety. It keeps

itself  abreast  of  the  latest  international  standards  and

practices in  the field.

Per iodic  medical  check-ups  are  carried  out  at  all  the

Reliance believes that man is the trustee of nature. It is

our  heritage  and  therefore  it  is  our  duty  to  preserve  it

improve it and bequeath it to our children as a treasure.

The  Company  believes  that  prevention  is  better  than

c u r e .  T h e   C o m p a n y ’s   c o n c e r n  f o r   e n v i r o n m e n t   i s

plants  and  offices  Efforts  are  being  made  to  create

reflected in its constant endeavour to eliminate pollution

awareness  amongst  employees  about  killer  diseases

a n d   c r e a t e   a   h e a l t h i e r   e n v i r o n m e n t .   E n v i r o n m e n t

like  Cancer  and  AlDS.

R e l i a n c e   I n d u s t r i e s   L t d   i s   o n e   o f   t h e   3 0   s a f e s t

companies  in  the  world  The  Company  has  won  many

protection is an integral feature in all plant designs and

a  comprehensive  environment  management  includes

continuous  monitoring  of  air  and  water  pollution  noise

pollution  the  disposal  of  industrial  waste  and  the

n a t i o n a l   a n d   i n t e r n a t i o n a l   a w a r d s   f o r   t h e   s a f e t y

protection  of  local  ecology

measures taken in their industrial complexes - a record

of sor ts for any Indian Company.

l

The Hazira Manufacturing Division has been awarded

l

British Safety Council - 5 Star rating for Hazira and

the Indian Merchants’ Chamber “Diamond Jubilee” Award

Patalganga  sites.

l

British Safety Council - Sword of Honour for Hazira

and  Patalganga  sites.

l

National Safety Council USA - Award of Honour (the

highest award for safety) to Patalganga site.

l

National  Safety  Award  to  Hazira  complex  for  the

l o n g e s t   a c c i d e n t   f r e e   p e r i o d   a w a r d e d   b y   t h e

Ministry of Labour, Gover nment of India.

l G u j a r a t   S t a t e   S a f e t y   C o u n c i l   S t a t e   Fa c t o r y

Inspectorate  Safety  Award  for  Hazira  Complex  for

Best Safety Perfor mance - Petrochemicals categor y.

for outstanding contribution towards Control of Air and

2 3

Reliance Industries Limited

Water  Pollution  in  Industr y  for  the  y ear  1994.

Reliance  is  the  only  Company  to  receive  this  all-

India  award.

l

Company has invested substantial resources for the

pretreatment  of  waste  water  at  MEG  and    PVC

plants,  leading  to  improved  efficiency  of  effluent

treatment operation and reduced pollution load  on

receiving  bodies.

l

All  sur prise  sample  checks  done  by  the  Pollution

Control  Board  were  found  to  be  well  within  the

quality  standards.

l

Unique Oxygen dosing system in the aeration tank

to take care of effluent loads during “process  upsets”

was  commissioned  .

World class eco-friendly clean technologies for
each plant process incorporates features like
maximum recycle, reuse and reduction of
pollutants at source. This reduces pollution and
helps to recover valuable raw materials. Effluents
are treated through physio-chemical and biological
steps and the treated water is utilized for irrigation
/ horticulture, thus conserving fresh water
Exhaustive monitoring schedules are followed for
safety, health and protection of air quality, ground
water and noise level.
Citation:  Indian  Merchants’  Chamber  Award.

Reliance  continues  to  ensure  that  the  air,  water  and

other  environmental  standards  are  not  only    achieved

as  per  the  norms  but  exceed  prescribed  norms  by  the

l

Continuous  efforts  to  conserve  process  water

State Pollution Control Boards.  Monitoring of plant and

t h r o u g h   r e c y c l i n g .   F i v e   p e r c e n t   r e d u c t i o n   i n

ambient environment, as well as, of various effluents -

consumption  has  been  achieved  in  1994-95.

l

Changeover  to  improved

b u r n e r s   fo r   l o w   N OX

generation.

At Reliance, responsible

care is a public commit-

ment. Because the welfare

of humanity concerns

us all.

l

I n s t a l l a t i o n   o f   Va p o u r

%

60

50
40

30
20

Equity Dividend

%

90-91 91-92 92-93 93-94 94-95

l i q u i d ,   g a s   a n d   s o l i d   -   t o

maintain  a  clean  and  safe

environment  in  and  around

t h e  

p l a n t s  

i s  

d o n e

continuously.

The Company has initiated a

comprehensive,  internationally

r e n o w n e d  

“ R e s p o n s i b l e

C a r e ”     P r o g r a m m e   a n d   i s

committed to adhere to it.

Absor ption  Chillers  (VAC)  thereby  achieving  a

Environment  audits  are  being  carried  out  at  all  the

s i g n i f i c a n t   r e d u c t i o n   i n   C h l o r o f l u o r o   C a r b o n s

plants of the company on a regular basis by  recognised

(CFCs).

l

Substitution of sulphur rich fuel with cleaner fuel in

the heaters to reduce particulate matters and  SO2

in  gaseous  effluents.

i n d e p e n d e n t   a g e n c i e s   l i k e   N E E R I .   A u d i t   p r o c e s s

commences  during  the  plant  design    stage.  All  these

efforts  lead  to  continuous  improvements,  wherever

l

Integrated  energy  management  to  reduce  overall

necessary  to  maintain  some  of    the  best  environment

e n e r g y   c o n s u m p t i o n   l e a d i n g   t o   r e d u c t i o n   i n

management  practices.

gaseous  effluent  generation  .

The responsibility rests on each one of us

to preserve the world for our children.

And their children to follow......

Social Responsibility and Community

Development

R e l i a n c e   i s   w e l l   a w a r e   o f   i t s   s o c i a l   r e s p o n s i b i l i t y

a n d   d e v o t e s   i t s   r e s o u r c e s   t o w a r d s   t h e   c a u s e   o f

Tree  plantation  and  development  of  green  belt  in

c o m m u n i t y   d e v e l o p m e n t . R e l i a n c e   h a s   c r e a t e d   a

and  around  Patalganga  industrial  area.

f o u n d a t i o n   w h i c h   h a s  

i n i t i a t e d   c o m m u n i t y

Twenty percent of the treated effluents are used for horticulture.

d e v e l o p m e n t   p r o g r a m m e   m o d e l s   i n   r u r a l   a r e a s

l

l

2 4

Reliance Industries Limited

through  people’s  par ticipation

development  of  these  strategic  assets.  A  number  of

l

Community  awareness  programmes  are  organised

in  nearby  villages  based  on  APELL  developed    by

UNEP  in  order  to  inculcate  awareness  amongst

development  opportunities  are  provided  within    and

outside  the  country  to  ensure  that  our  managers  are

villagers on household safety electrical safety  road

prepared  for  more  challenging  tasks  in  our  emerging

safety  and  emergency  preparedness.

complex  business  environment.

l

l

l

Drinking  water  is  supplied  in  tankers  to  people  in

nearby  villages.

Training classes are conducted to improve various skills.

A part of the road which was severely damaged by

the  flood  has  been  reconstructed  which  not    only

serves  Reliance  employees  and  employees  of

nearby  industries  but  also  the  villagers.

  The  Company  has  been  helping  to  improve  areas  of

health  education  culture  environment  sports  etc  thus

raising the quality of life of its people through its Trust.

R e l i a n c e   h a s   a l s o   b e e n   h e l p i n g   r e s t o r e   I n d i a ’s

archaeological  treasures  in  some  areas.  Along  with

o t h e r   i n d u s t r i e s   f r o m   p u b l i c   a n d   p r i v a t e   s e c t o r s

Reliance  has  participated  in  a  scheme  of  constructing

a  w eir  at  Singanpur  in  Tapti.  On  completion  of  this

scheme  during  this  year  the  city  of  Surat  will  meet  its

increased requirement of drinking water. Industries will

receive  water  from  the  weir  which  is  a  more  reliable

source than from the existing canal.

Our People

Today Reliance is truly considered an integrated society

where people from all walks of life and  from every corner

of the countr y contribute to the Company’s growth. The

Company  in  turn  nurtures    and  prepares  them  for

creating further inroads into the global village. It is fast

emerging as one of  the best companies to work for in

the  country  Sri  Harikumar  Madhusudan  (a  workman  in

Reliance  today  has  human  resource  assets  of  around

the Yarn  Division) received the Shram Bhushan award

12 500 people; 34000 of whom constitute the  scientific

promoted by the Gujarat State Government  comprising

and  technical  manpower.  Ever y  year  we  add  over  450

a  Shram  Bhushan  Certificate  and  a  Cash  Award.

young  professionals  who  include    engineers  chartered

accountants management graduates and professionals

f r o m   o t h e r   d i s c i p l i n e s     T h e   av e r a g e   a g e   o f   o u r

employees  is  38  years.

The Reliance team is young in spirit, conscious of its

responsibilities and committed to creating assets that

the country can be proud of.

New  Companies

Reliance Petroleum Ltd.

R e l i a n c e   Pe t r o l e u m   L t d .   h a s   a l r e a d y   o b t a i n e d

Gover nment’s approval to expand the refiner y  capacity

from the existing 9 million TPA to 15 million TPA When

completed this will be the largest  grassroot refinery in

India  and  will  be  among  the  Wo r ld’s  top  20  single

T h e s e   m o t i v a t e d   a n d   w e l l   t r a i n e d   p e o p l e   a r e   t h e

stream refiner ies The  products of this refinery will meet

b a c k b o n e   o f   o u r   b u s i n e s s   s u c c e s s .     R e l i a n c e   i s

and supplement the feedstock requirements of Reliance

investing  in  a  big  way  in  the  training  and

Industries  thus  adding  value  to  the  integration  chain.

2 5

Reliance Industries Limited

Power Sector

The  demand  for  power  has  been  steadily  increasing

during  the  last  four  decades.  Reliance    envisages  a

huge  potential  for  power  generation  by  private  sector

in view of the estimated shortage  of 30,000 MW of power

by  the  year  2000.  Reliance  is  the  first  Private  Sector

Company  to  be    selected  by  the  Maharashtra  State

Electricity Board (MSEB), for setting up a 410 MW Gas

Based  Power Plant on a competitive bid basis. Similarly

Reliance  has  been  shortlisted  by  the  Delhi    Electric

%
90
80
70
60
50
40
30
20
10
0

Compounded annual rate of growth

%

12 Years

5 Years  

3 Years

Sales  % Net Profit %

Supply  Undertaking  (DESU)  for  implementing  400-450

management of the resources. The compounded annual

MW  Gas  Turbine  based  Power    Project  at  Bawana.

rate of growth (CARG) of the Company over  the last 12

Reliance has also signed a MOU with Gujarat Electricity

years, 5 years and 3 years provides ample evidence of this.

Board  (GEB)  for    setting  up  a  500  MW  Power  Plant  at

Jamnagar,  Gujarat,  using  feedstock  from  Reliances’s

refinery  -  another  step  in  integration.

N e c e s s a r y   a g r e e m e n t s   w i t h   t h e   r e s p e c t i v e   S t a t e

CARG

12  years

5  years

3  years

Sales  %

Net Profit %

24.0

32.0

24.0

63.7

30.7

81.9

Electricity  Boards  and  State  Governments  are    being

Looking ahead

finalised  and  clearances  are  being  obtained.

Reliance Assam Petrochemicals Ltd.

Reliance signed a Memorandum of Understanding with

the  Government  of  Assam  for  the    implementation  of

When we look at the exceptional financial performance,

it  is  apparent  that  Reliance’s  str ategy  of    ve r tical

integration, world size capacities and access to leading

technologies  is  paying  dividends.    We  must  serve  our

the Assam Gas Cracker Project. Reliance has promoted

customers’  needs  and  help  them  succeed  too.  As  the

a new Company called  Reliance Assam Petrochemicals

demand  continues  to    g r ow,  the  four  fold  capacity

Limited (RAPL) for this. When completed it will produce

increase in the next 2-3 years will serve us well, in terms

300,000  TPA of Ethylene, 300,000 TPA of Polyethylene

and 65,000 TPA of Oxoalcohols, based on ethylene  and

propylene  products  from  the  gas  cracker.  The  project

utilises  associated  gas  available  from  the    oil  fields  in

upper  Assam.  The  availability  of  ver y  competitively

priced  feedstock  is  the  major  criteria    for  locating  the

of strong  cashflow and earnings, through all phases of

business  cycles.

We believe that Reliance today is a Company that brings

value  to  customers,  increases  the    long-term  networth

of shareowners and respects the quality of life in all our

project  in  the  State.  The  project  is  also  eligible  for  a

locations.  We  look  to    the  future  with  confidence  and

Central subsidy besides all  other benefits of industrially

thank you for shar ing that conviction with us. The future

backward  areas.  RAPL  will  also  provide  the  group  a

augurs well  as the Company will scale new heights in

manufacturing  base in eastern India for its polyolefins

the  years  to  come,  undoubtedly  with  the  support  and

business.

encouragement  of  our  shareowners.

Reliance - Consistent Performer

Reliance  enjoys  a  unique  distinction  among  the  Indian

Corporates as a very consistent performer in  terms of

growth, asset creation and profitability through efficient

28.04.95
Bombay

2 6

Dhirubhai H. Ambani
Chairman
Reliance Industries Ltd.

Financial Highlights

Rs. in Crores

1994-95

1993 - 94 1992 - 93 1991 - 92 1990 - 91 1989 - 90

1985

1980

Reliance Industries Limited

* US $

Rupees

Sales

2 2 2 8

7 0 1 9

5 3 4 5

4 1 0 6

2 9 5 3

2 0 9 8

1 8 4 1

7 3 3

2 0 8

Total  Income

2 2 7 5

7 1 6 6

5 4 6 1

4 1 7 4

2 9 9 5

2 1 0 5

1 8 5 6

7 3 8

2 1 0

Operating  Profit

4 6 3

1 4 5 7

1 0 6 4

8 8 1

5 7 5

4 8 7

4 2 4

1 3 3

Depreciation

8 8

2 7 8

2 5 5

2 8 0

1 9 3

1 7 4

1 6 2

Profit  After  Tax

3 3 8

1 0 6 5

5 7 6

3 2 2

1 6 3

1 2 6

9 1

3 7

7 1

Taxes  &  Duties  Paid

to  the  Govt

6 8 2

2 1 4 7

1 3 9 1

1 1 1 8

9 8 4

8 2 6

6 9 8

3 7 3

Equity  Dividend  %

Dividend  Payout

5 5

6 3

5 5

5 1

1 9 9

1 3 8

3 5

8 5

3 0

4 8

3 0

4 6

3 0

4 6

Equity  Share  Capital

1 4 5

4 5 6

3 1 8

2 4 6

2 2 7

1 5 2

1 5 2

5 0

2 5

5 2

Reserves  and  Surplus

2 1 3 7

6 7 3 1

4 0 1 1

2 3 6 2

1 7 1 1

9 9 6

9 2 9

2 5 4

Net  Worth

2 2 8 3

7 1 9 3

4 3 3 5

2 6 1 3

1 9 4 4

1 1 5 4

1 0 8 7

3 1 1

Gross  Fixed  Assets

2 6 6 4

8 3 9 0

5 1 3 2

4 6 4 1

4 3 1 4

2 1 8 6

1 9 9 9

7 3 6

Net  Fixed  Assets

2 0 9 0

6 5 8 5

3 6 0 0

3 3 6 8

3 3 3 8

1 4 8 3

1 4 6 9

6 0 7

Market  Capitalisation

3 8 1 8

12027

10718

4 3 8 8

6 6 5 6

1 8 2 5

9 9 7

9 0 6

2 9

7

1 1

7 4

2 5

3

1 2

1 9

3 2

7 5

5 8

7 8

Ear ning  Per  Share-Rs.

Cash  Earning

per  Equity  Share  Rs.

.74+

.94+

23.4

18.1

13.1

7.2

8.3

6.9

13.8

9.3

29.5

26.1

24.5

15.7

19.7

16.6

21.1

15.0

Book  Value  -  Rs.

5+

1 5 8

1 3 6

1 0 6

8 5

7 5

7 1

5 9

2 6

Debt:  Equity  Ratio

0.35:1

0.35:1

0.58:1

0.84:1

0.92:1

0.61:1

0.55:1

1.66:1

1.51:1

Number  of  Investors

4.3t

4 3

4 1

3 7

3 8

2 4

2 6

1 7

2.7

(In  Lakhs)

Number  of  Employees

12500

12500

11873

11836

11935

11666

11355

9 0 6 6

6 6 4 6

*  US  $  in  Millions

+ US $. 1 US $ = Rs. 31.5 (Reserve Bank of India rate as on 31.3.95)

+  In  Millions

2 7

Reliance Industries Limited

India’s Largest Selling brands in their category

2 8

Directors’ Report

The Directors have pleasure in presenting the 21st Annual Report and the audited accounts for the financial year ended 31st March,1995.

Reliance Industries Limited

Financial  Results

Gross  profit  before  interest  and  depreciation
Less:  Depreciation
Interest

Profit for the year

Add: Balance in Profit & Loss A/c.
Add: Investment Allowance
(utilised)  Reserve  written  back

1994-95

1994-95

Rs.  Crs.

US$  Mn*

Rs.  Crs.

US$ Mn*

1457.41
278.24
114.32

1064.85

62.24

462.6
88.3
36.3

338.0

19.8

1064.26
255.19
233.58

575.49

54.40
27.75

337.9
81.0
74.2

182.7

17.3
8.8

Surplus  available  for  Appropriation

1127.09

357.8

657.64

208.8

Appropriations:

Capital  Redemption  Reserve
Investment  Allowance  Reserve
Debenture  Redemption  Reserve
General  Reserve
Recommended  Dividend  on
Preference  and  Equity  Shares

5.50
---
30.50
800.00
200.17

1.7
---
9.7
254.0
63.5

---
6.70
30.50
419.02
139.18

Balance carried to Balance Sheet

90.92

28.9

62.24

1127.09

357.8

657.64

Dividends

---
2.1
9.7
133.0
44.2

19.8

208.8

The Directors recommend the following dividends (Subject to deduction of tax at source) for the  financial year ended 31st March,1995, which
if approved at the forthcoming Annual General  Meeting will be paid out of profits of the Company for the said year to all those Preference
Shareholders whose names appear on the Register of Preference Shareholders, as on 6th  February, 1995 and Equity Shareholders whose
names appear on the Register of Members as on  30th June, 1995.

On  Preference  Shares

Dividends Rs. CrsDividend of Rs.15 per share on 5,50,000 Cumulative Redeemable
Preference Shares of Rs.100 each fully paid up.

On  Equity  Shares
i)

Dividend of Rs. 5.50 per Share on 31,99,45,057 Equity Shares of Rs.10 each fully paid up.

ii)

Pro-rata Dividend on 14,04,16,837 Equity Shares of Rs.10 each fully paid.

175.97

23.37

Rs.  Crs

0.83

199.34

200.17

Private  placement  of  equity  with  Indian  Financial  Institutions

During the year under review your Company made a private placement of equity with the three  leading Indian Financial Institutions, Unit Trust
of  India  (UTI),  Life  Insurance  Corporation  of  India    (LIC)  &  General  Insurance  Corporation  (GIC)  and  its  subsidiaries,  to  part  finance  your
Company’s  share in the Oil and Gas projects of Panna, Mukta &  Tapti awarded to the RIL - Enron - ONGC  Consortium by the Gover nment
of India. The private placement was completed at Rs.385 per share  (US $12.2 per share). The Private Placement of Rs.945 crores (US $300
million) has added Rs.24  crores (US $7.6 million) to the Equity Capital and Rs. 921 crores (US $292.4 million) to the  reserves.

Amalgamation  of  Reliance  Polypropylene  Ltd.  (RPPL)  and  Reliance  Polyethylene  Ltd.  (RPEL)  with    Reliance  Industries  Ltd.

In November 1994, a decision was taken to amalgamate RPPL and RPEL with your Company. The  Board of Directors accepted the valuation
reports from two independent valuers, Messrs  S.B.Billimoria & Co. Chartered Accountants, and Messrs Haribhakti & Co. Chartered Accountants.
The scheme of amalgamation was approved by the shareholders and creditors of all the three  companies in the month of December,1994 and
was sanctioned by the Hon’ble High Court of the  Judicature of Bombay in the month of January,1995.

Your Company will benefit from the two projects which are funded with equity and have a short  gestation period. The amalgamation will create
synergies and help maintain your Company’s  leading position in the polymer business. The amalgamation has
resulted in increase in Equity  Share Capital of your Company by Rs.99 crores (US $ 31.4 million) and increase in reserves by  Rs.603 crores
(US $ 191.4 million).

The  commissioning  of  Polypropylene  plant  based  on  UNIPOL  process  of  Union  Carbide  Chemicals    and  Plastics  Company,  USA  and  the
Polyethylene  plant  based  on  Sclair Tech  process  of  Novacor,    Canada,  have  been  synchronized  with  the  start-up  of  world’s
largest multifeed cracker project  scheduled to be commissioned in 1996.

2 9

Reliance Industries Limited

Promise vs Performance (In Terms of Clause 43 of Listing Agreement)

Your Company has given following profitability projections in the Letter of Option dated 8th September, 1992 issued to the Debentureholders
-  Series  F  for  rollover  of  the  debentures.

Particulars

Sales*
Gross  Profit
Wtd.Ave.  Equity
EPS  (Rs.)**

1994  -  95

Projections

  6,292
1,293
301
16.2

Rs.  Crs.

Actual

7,019
1,457
362
29.4*

*  Sales  includes  inter-divisional  transfers.

**  Based  on  weighted  average  equity  share  capital.

Reason

EPS  has  improved  due  to  better  margins  and  reduction  in  interest  and  depreciation  charges.

Energy, Technology  &  Foreign  Exchange

Information in accordance with the provisions of Section 217 (1 ) (e) of the Companies Act, 1956, read with Companies (Disclosures of
Particulars  in  the  Repor t  of  Board  of  Directors)  Rules,  1988  regarding  conservation  of  energy,  technology  absorption  and  foreign
exchange  earnings  and  outgo  is  given  in  the  Annexure  forming  part  of  this  report.

Subsidiary  Companies

As  required  under  Section  212  of  the  Companies  Act,  1956,  the  audited  statements  of  accounts,  alongwith  the  report  of  the  Board  of
Directors  of  Devti  Fabrics  Limited,  Reliance  Industrial  Investments  and  Holdings  Limited  and  Reliance  Petroproducts  Limited  and  the
respective  Auditors’  Report  thereon  for  the  year  ended  31st  March,  1995,  are  annexed.

Fixed  Deposits

Deposits  of  Rs.1.29  crores  due  for  repayment  on  or  before  31st  March,  1995  were  not  claimed  by  2140  depositors  as  on  that  date.  Of
these,  deposits  amounting  to  Rs.0.48  crore  of  776  depositors  have  since  been  repaid.

Personnel

As required by the provisions of Section 21 7(2A) of the Companies Act, 1956, read with Companies (Particulars of Employees) Rules,
1975  as  amended,  the  names  and  other  particulars  of  the  employees  are  set  out  in  the  Annexure  to  the  Directors’  Report.  However,  as
per  the  provisions  of  Section  219(1  )  (b)  (iv)  of  the  Companies  Act,  1956,  the  Report  and  Accounts  is  being  sent  to  all  shareholders  of
the Company excluding the aforesaid information. Any shareholder interested in obtaining such particulars may write to the Secretary at
the  Registered  Office  of  the  Company.

Directors

Shri  M.L.  Bhakta,  Shri.N.R.Meswani  and  Shri.Y.P.Trivedi  retire  by  rotation  and  being  eligible,  offer  themselves  for  reappointment.

Industrial  Relations

The  Company  continues  its  belief  in  preventive  and  predictive  industrial  relations  and  has  developed  each  of  its  line  supervisors  to  be
an  Industrial  Relations  Manager  to  his  team.  During  the  period,  industrial  relations  have  been  extremely  cordial,  and  the  management
thanks  all  the  employees  for  their  continued  contribution  towards  the  growth  of  the  organisation.

Auditors  and  Auditors’  Report

Messrs Chatur vedi & Shah and Messrs Rajendra & Co.  Auditors of the Company, hold office until the conclusion of the ensuing Annual
General  Meeting. The  Company  has  received  letters  from  them  to  the  effect  that  their  appointment,  if  made,  would  be  within  the
prescribed limits under Section 224 (1-B) of the Companies Act, 1956. Accordingly, the said auditors will be appointed as auditors of the
Company at the ensuing Annual General Meeting. The notes to the accounts referred to in the Auditors’ Report are self explanatory and,
therefore  do  not  call  for  any  further  comments.

Acknowledgement

Your Directors would like to express their grateful appreciation for the assistance and co-operation received from the Financial Institutions
and  the  Banks,  during  the  year  under  review.

Your  Directors  wish  to  place  on  record  their  deep  sense  of  appreciation  for  the  devoted  services  of  the  Executives,  Staff  and  Workers
of  the  Company  for  its  success.

For  and  on  behalf  of  the  Board  of  Directors

Bombay
Dated: 28th April, 1995
3 0

Dhirubhai  H.  Ambani
  Chairman

Reliance Industries Limited

Annexure to Directors’ Report
Particulars  required  under  the  Companies  (Disclosures  of  particulars  in  the
Report  of  Board  of  Directors)  Rules,  1988

A. Conservation  of  Energy

( a ) Energy  Conservation  Measures  taken

1. Reduction  in  boiler  blow  down  rates.
2. Metallic  fans  replacement  by  hollow  FRP  blade  fans  for  process  and  cooling  towers.
3.

Impeller  tripping  for  pumps  in  prefractionation  section  resulted  in  powersaving  in  LAB  plant.  4  Simulation  package  utilised  for
optimising  distillation  column  operations  in  the  petrochemical  plants.

5. Replacement  of  LSHS  with  byß-ßproducts  having  higher  calorific  value  as  fuel  for  the  boilers  leading  to  higher  efficiency  and

reduction  of  NOX  from  boiler  exhaust.
6. Reorientation  of  steam  traps  to  save  steam.
7. Detection  of  faulty  steam  traps  on  line  by  using  portable  electronic  device  and  rectifying  the  same.
8. Recovery  of  ejector  condensate  to  dirty  condensate  vessel.
9.
10. Ethylene  terminal  refrigeration  system  installed  to  utilise  waste  cold.
11. Reduction  of  polymerisation  cycle  time  to  improve  production  rates  thereby  reducing  specific  consumption  of  power.
12. Debottlenecking  of  steam  condensate  tank  piping  system  to  save  steam/condensate  loss.
13. Optimisation of air conditioning and humidification plants during monsoon and winter, major overhauling of chilling refrigeration

Insulation  of  polymeriser  jacket/chilled  water  lines  to  conserve  power.

compressors  and  air  washers  to  get  designed  output  of  refrigeration  capacity.

14. Modification  of  dyeing  cycle  timing  to  reduce  steam  consumption.
15.
16. All  the  steam  boilers  and  thermopacks  burners  tuned  to  achieve  best  combustion  and  designed  thermal  efficiency.

Improvement  in  water  management  system.

( b ) Additional  Investments  and  Proposals,  if  any,  being  implemented  for  reduction  in  consumption  of  Energy

Installation  of  a  back  pressure  turbine.

Installation  of  advance  process  control  system.
LAB  plant  prefractionation  stripper  side  cut  recovery  operation  for  better  heat  integration.
Installation  of  air  preheaters  for  hot  oil  heaters.
Steam  condensate  preheating  by  integration  with  process  plants  leading  to  reduced  steam  consumption  in  deaerators.
Flash  steam  recovery  from  boiler  blow  downs.
Installation  of  vapour  absorption  chiller  utilising  waste  LP  steam.

1.
2. Replacement  of  conventional  shell  and  tube  type  combined  feed  exchanger  in  LAB  plant  by  plate  type  exchanger.
3. Optimization  of  recycle  paraffin  pumping  system.
4.
5.
6.
7.
8.
9.
10. Lube  oil  recovery  from  gas  turbine  oil  console  vent.
11. Advanced  simulation  package  for  optimising  distillation  column  operations.
12. Usage  of  low  pressure  steam  in  dehydrator  reboiler  of  MEG  plant.
13. Provision  of  demister  pad  in  CO2  stripper  and  recycle  of  overhead  water.
14. Provision  of  restriction  orifice  in  nitrogen  consumption  lines  to  minimise  LP  N2  consumption.
15. Changeover  from  trap  system  to  condensate  pot  system  for  product  flasher  reboiler.
16. Gas  firing  system  in  dryer  installed.
17. Plant  air  compressor  installation  to  reduce  power  consumption  by  keeping  spare  instrument  air  compressor  as  standby.
18.

Installation of common onß-ßline gas chromatograph for four distillation columns’ top/bottom product analysis so as to minimise
utility  consumption  while  maintaining  product  specification.
19.
Installation  of  an  onß-ßline  O2  and  CO  analyser  for  EDC  furnace  stack  which  will  facilitate  monitoring  the  furnace  efficiency.
 20. Change in steam generation pressure in incinerator from medium pressure(16 kg/cm2(g)) to intermediate pressure (7.5 kg/cm (9)).
21. Local  pneumatic  controller  in  refrigeration  compressor  to  be  brought  to  DCS  for  optimal  control.
22. FRP  fans  for  air  conditioning,  air  cooling  and  cooling  towers  is  proposed  to  be  installed  for  major  power  saving  in  addition  to

installation  of  additional  air  curtains  for  saving  in  electrical  energy.
23. Use  of  flash  steam  in  jiggers  and  open  winches  through  flash  vessel.
24.
Inter  departmental  steam  and  water  line  distribution  system  modifications  for  optimum  flow  and  minimum  pressure  drop.
25. Optimisation of electrical power consumption through detailed study of motors, drives and installation of capacitors to improve

power  factor.

26. Temperature  controllers  for  stenters  and  jiggers.
27. Solar  hot  water  system  for  guest  house.  (Utilisation  of  non  conventional  energy.)

(c)  Impact  of  Measures  at  (a)  and  (b)  above  for  reduction  of  Energy  consumption  and  on  the  Cost  of  Production  of  Goods

1. Optimised  boiler  blow  down  would  result  in  saving  of  Rs.30  lakhs  p.a.
2. Replacement  of  aluminium  blades  by  hollow  FRP  blades  would  lead  to  savings  of  Rs.40  lakhs  p.a
3.
Steam  integration  through  backß-ßpressure  turbine  would  lead  to  saving  of  Rs.560  lakhs  p.a.
4. Replacement of existing combined feed exchanger in LAB plant would result in saving of Rs.220 lakhs p.a. in terms of fuel only.
5.
6.

Prefactionation  stripper  side  cut  recovery  operation  for  better  heat  integration  will  save  Rs.90  Iakhs  p.a.
The air preheater for dow heater would lead to savings of Rs.10 lakhs p.a.-j-î 7 Preheating of steam condensate by integration
with  process  plant  would  save  low  pressure  steam  requirement  to  the  tune  of  Rs.374  lakhs  p.a.
Flash  steam  recovery  from  boiler  blow  down  would  result  in  savings  of  Rs.166  lakhs  p.a.
Vapour  absorption  chillers  using  waste  low  pressure  steam  would  saveRs.250  lakhs  p.a.  in  ter ms  of  electrical  power.

8.
9.
10. Steam  saving  as  a  result  of  optimal  distillation  columns’.operation  is  estimated  at  Rs.7  lakhs  p.a.
11. Fuel  gas  saving  as  result  of  onß-ßline  O2  and  CO  analyser  estimated  at  Rs.2.5  lakhs  p.a.

3 1

Reliance Industries Limited

Insulation  of  polymeriser  jacket/chilled  water  lines  resulted  in  power  savings  of  2.8  lakh  units  p.a.

12. Savings  due  to  steam  generation  level  change  in  incinerator  is  estimated  at  Rs.3  lakhs  p.a.
13.
14. Recovery  of  waste  cold  in  ethylene  terminal  results  in  power  saving  to  the  tune  of  27  lakh  units  p.a.
15.

Installation  of  new  plant  air  compressor  as  substitute  to  the  existing  air  compressor  will  result  in  power  savings  of  9.4  lakh
units  p.a.

16. Debottlenecking  of  steam  condensate  tank  piping  system  resulted  in  saving  of  about  3MT/h  of  LP  steam  and  5MT/h  of

17.

condensate.
Improvement  in  water  management  system  including  recover,v  resulted  in  conserving  70  M3/Hr  of  water  and  electrical
power  of  50  KWh. This  resulted  in  saving  of  Rs.29  lakhs  p.a.

B. Technology  Absorption

Form  -  ‘B’
Form  for  Disclosure  of  particulars  with  respect  to
  Research  and  Development(R  &  D)
1.Specific  Areas  in  which  Research  and  Development  (R&D)  is  being  carried  out  by  the  Company

i) Development  of  new  and  finer  deniers  for  better  performance  and  improve  fabric  texture.
ii) Development  of  special  staple  fibre  with  specific  denier  and  high  luster  with  good  tensile  properties.
iii)
iv) Substitution  of  catalysts  and  chemicals  with  new  or  from  alter nate  source  without  affecting  quality,  yield  and  other  related

Improvement  in  specific  consumption  of  catalyst,  additives  in  petrochemicals  processes.

parameters.

v ) Research  and  development  activity  is  mainly  focused  in  the  field  of  polyester  filament  yarn,  polyester  staple  fibre,  purified
terephthalic  acid,and  linear  alkyl  benzene.  The  stress  has  been  on  process  development,process  modification,  product
development,  energy  conservation,  pollution  control,  import  substitution  and  technology  upgradation.

  vi) Production  of  octene  grade  LLDPE  having  superior  strength  properties  suited  for  liquid  packaging  for  the  first  time  in  India.
vii) Production  of  UV  stabilised  injection  moulding  grades  suitable  for  manufacturing  crates.
viii) Production  of  oriented  structure  grade  HDPE  suited  for  monofilament  applications.
  ix) Superior  additive  package  for  improved  HDPE  processing.

x ) Antiß-ßfoaming  agent  for  emulsifier  and  ATSC  indigenised  by  vendor  development.
xi) Finishing  of  menswear  leading  to  improved  fabric  hand  and  feel.
xii) Development  of  worsted  fabrics  with  speciality  fibres  like  Angora,Mohair  and  Camel  Hair  etc.
xiii) Development  of  new  antiß-ßstatic  finish  for  upholstery  fabrics.
xiv) Development  of  various  automotive  textiles  with  high  light  fastness.

2.

Benefits  derived  as  a  result  of  the  above  R&D

( a ) Product  Development  improvement

i) New  deniers  like  ß-ß  100/54/TL/BR/FLAT,  470/68/POY,  150/68/TLBX/FLAT,  155/34/SD/POY,  310/68/SD/POY,  255/34/POY,  30/27/
TL/BR/FLAT,  50/27/TL/BR/FLAT  have  been  developed  for  achieving  better  performance  and  modified  texture  of  the  fabric.

 ii) Process  developed  for  260/68/POY  for  specific  export  requirement.
iii) Development  of  low  denier  per  filament  viz.68/68/SD/POY,115/108/SD/POY  have  been  successfully  completed.  Performance  at

texturiser/draw  twister  end  has  been  found  satisfactory.

iv) Modification  of  spinß-ßfinish  application  system  to  optimise  the  finish  pick  up.
v ) Quench system modification for better and uniform yarn properties and ultimately improving the performance of yarn runability at

users  end.

  vi) Reduction  in  frictional  behaviour  with  respect  to  yarn  to  guide  friction  by  introducing  additional  ‘O’  guide  to  improve  quality  of

polyester  staple  fibre.
Introduction  of  superheated  steam  chest  to  improve  crimps  per  centimetre  property  of  the  staple  fibre.

 vii)
viii) Conversion  to  D.C  drive  on  feed  module  for  consistent  fibre  properties.
ix) Recovery  of  solids  from  PTA  mother  liquor  to  improve  effluent  characteristic  and  recover  PTA  from  it.
x ) Pilot  plant  trials  and  studies  to  establish  performance  of  ecoß-ßfriendly  catalyst.

  xi) Use  of  different  spin  finishes  to  improve  polyester  staple  fibre  quality  so  as  to  give  improved  performance  at  down  stream

processing  in  textile  mills.  xii)  Improvement  of  hand  and  feel  of  menswear.

xiii) Produced  high  value  fabrics  for  menswear.
xiv) Wider  acceptance  of  automotive  textiles.

( b )

Import  Substitution

i)
ii)
iii)

Indigenous  silicon  spray  cans  for  spinnerette  wiping.
Indigenous  development  of  a  new  draw  steam  jet.
Indigenously  developed  cutter  blades  to  replace  imported  blades.  Performance  of  these  blades  found  satisfactory.

3.

Future  Plan  of  Action
Projects  Proposed  for  the  following

Increase  in  acid  regeneration  capacity  to  improve  LAB  quality.

Improvement  of  polymer  quality  by  introduction  of  continuous  polymer  filter.

i) Development  of  fully  drawn  yarn  for  direct  use  in  weaving  or  knitting.
ii)
iii) Replacement  of  mechanical  seal  .for  finisher  to  avoid  air  leaks  and  to  improve  polymer  quality.
iv) Development  of  multilobal  profile  filament  yarn  for  fancy  effects.
  v) Modification  in  kerosene  stripper  column  to  improve  the  return  kerosene  quality.
vi)
vii) Recovery  of  high  value  normal  pentane  from  low  value  byß-ßproduct  of  paraxylene.
viii) Pilot  scale  reactor  installation  to  study  oxidation  reaction  in  PTA  plant.
ix) Water  recycle  and  recovery  from  treated  effluent  to  be  used  in  cooling  tower.
x )
xi) Recycle  of  low  value  glycols  to  convert  to  high  value  glycols.
xii) DEG  to  TEG  conversion  scheme  under  implementation.

Introduction  of  specially~designed  quench  system  for  filament  yarn.

3 2

Reliance Industries Limited

 xiii) New  EO  column  proposed  for  enhanced  capacity  of  pure  EO.
  xiv) Debottlenecking  of  plant  for  increase  in  productivity.
x v ) Utilisation  of  ethylene  vent  from  HDPE  plant  as  feed  to  oxyß-ßreactor.
xvi) Use  of  a  new  catalyst  oxy-III  for  enhancing  efficiency  of  EDC  production.
xvii) Further  reduction  in  EDC  losses  in  wet  and  dry  by-products.
  xviii) Optimisation of furnace cracking severity to maximise throughput while reducing undesired by-product formation by using furnace

modelling  software.

  xix) Using an on - line simulator-optimizer for complete plant which will maximise throughput and minimise specific consumption while

taking  into  account  the  constraints  in  various  sections.

  xx) Use  of  frontß-ßend  catalyst,  injection  water  chilling  and  other  debottlenecking  measures  to  achieve  higher  production  levels.
  xxi) Optimisation  of  catalyst,  deactivator,  alumina  consumption  and  reduction  of  same  by  using  alternate  co-catalyst.
 xxii) Development  of  more  efficient  grades  of  alumina  through  vendors  for  improved  product  quality.
xxiii) Development of high flow HDPE grades suited for thin - walled containers for food grade packaging.
xxiv)

Implementation  of  world  class  manufacturing  strategies  through  Computer  Integrated  Manufacturing  (CIM),  Advanced  Process
Control (APC) etc.would result in higher productivity, improved product qualities, reduced cost of production and increased overall
business  efficiency.

x x v ) Development  of  new  process  to  produce  silk  -  like  finish  on  polyester  dress  material  fabrics.
xxvi)
xxvii)

Instrumental  evaluation  of  menswear  fabrics  to  improve  tailor ibility.
Improvement  of  stability  of  warp  knitted  velours.

4.

Expenditure  on  R&D

( a ) Capital

Recurring
Total

( b ) Total  R&D  expenditure  as  percentage  of  total  turnover  0.4%

Technology  absorption,  adaptation  and  innovation

Rs.  Crs
1.42
27.42
28.84

Efforts  in  brief,  made  towards  technology  absorption  adaptation  and  innovation  and  benefits  derived  as  a  result  thereof

FDY  for  direct  use  at  weaving  and  knitting.
Continuous  polymer  filter  introduced  for  better  polymer  quality.
Fancy effects with multilobal profile filament yarn.
New finish oils for specific end uses of PFY & PSF.
Kerosene  stripper  column  introduced  to  improve  return  stream  quality.
Improvement  in  LAB  quality  through  increase  in  acid  regeneration  capacity.
Installation of pilot scale reactor to study oxidation reaction in PTA plant.
Specially  designed  quench  system  to  be  introduced  for  filament  yarn.
Cooling  media  in  jackets  of  plant  poly  reactors  of  both  the  lines  converted  to  chilled  water  to  increase  productivity.
Components  of  slurry  stripping  column  changed  to  increase  the  efficiency.
DEG  to  TEG  conversion  scheme  being  implemented.
Low  value  gycols  for  recycle  to  convert  to  high  value  gycols.

(i)
(ii)
(iii)
(iv)
( v )
(vi)
(vii)
(viii)
(ix)
( x )
(xi)
(xii)
(xiii) New  oxyß-ßIII  catalyst  used  for  enhancing  production  efficiency.
(xiv) Computer  integrated  manufacturing  and  advanced  process  control  systems  being  implemented  for  higher  productivity,  improved

product  qualities,  cost  control  and  increased  business  efficiency.

( x v ) New  process  being  developed  to  produce  silkß-ßlike  finish  on  polyester  dress  material.

Information  regarding  imported  technology

Product

Technology  from

Mono  Ethylene  Glycol

Poly Vinyl Chloride

High  Density
Polyethylene

Shell  (Lummus  Crest
B.V. Holland)
B.F.  Goodrich  (USA)
(Presently  Geon  Co.,  (USA)
DuPont  (Canada)
(Presently  Novacor,  Canada)

C.

Foreign  Exchange  Earnings  and  Outgo

Year of
import

1989

1988

1989

Status  of
implementation/
absorption
Full

Full

Full

1. Activities  relating  to  Exports,  initiatives  to  increase  Exports,Developments  of  new  Exports  Market  for  Products  and

Services  and  Export  Plan.

 The  Company  has  significantly  increased  expor ts  from  Rs.60  crores  (US  $  19  million)  to  Rs.174  crores  (US  $  55  million)
during  the  year  by  focussing  on  value  added  quality  exports.
a. Development  of  new  markets  such  as  Italy,  Kenya,  Malaysia,  Hongkong,Brazil  for  marketing  of  ‘REON’  brand  PVC  product
b.
c.
d.
e.

Exports of premium quality staple fibre to USA, UK, Kenya, Indonesia.
Exports  of  value  added  polyester  yarn  to  U.K.,  Spain,  France,  Germany.
Exports  of  LAB  to  quality  conscious  customers  in  Netherland,  U.K.  Japan,Spain.
Export  of  premium  brand  ‘VIMAL’  worsted  fabrics  to  U.K.,  France,Netherland.

2.

Total  Foreign  Exchange  used  and  earned.

a)
b)

c )

Total  foreign  exchange  earned
Total  savings  in  foreign  exchange  through  products  manufactured  by  the
Company  and  deemed  exports  (US  $1197  million)
Sub total (a+b)
Total  foreign  exchange  used

Rs.  Crs

205.81
3770.00

3975.81
1710.82

3 3

Reliance Industries Limited

Form ‘A

’Form  for  disclosure  of  par ticulars  with  respect  to  Conservation  of  Energy.

April ’94 to
March’95

April ’93 to
March’94

3722.76
107.44
2.89

561.78
3.57
2.57

6306.45
3.78
1.05

---
---
---

252928.40
136.97
5.42

28493.81
19.40
6.81

192934.00
36.35
1884.31

3621.18
94.15
2.60

506.75
3.51
2.66

6487.78
3.63
1.32

---
---
---

229437.29
115.34
5.03

14693.78
8.30
5.65

190545.00
32.78
1720.52

Part  ‘A’

Power  &  Fuel  Consumption

1.

Electricity

a) Purchased  Units  (Lakhs)
Total  Cost  (Rs.  in  crores)
Rate/Unit  (Rs.)

b) Own  Generation

1  ) Through  Diesel  Generator

Units  (Lakhs)
Units per Lts. of fuel
Cost/Unit  (Rs.)

2)

Through  Steam  Turbing/Generator
Units  (Lakhs)
Units per unit of fuel
Cost/Unit  (Rs.)

2. Coal

Quantity  (tonnes)
Total  Cost  (Rs.  in  crores)
Average  Rate  per  MT  (Rs.)

3.

Furnace  Oil
Quantity  (K.  Ltrs.)
Total  cost  (Rs.  in  crores)
Average  Rate  per  Ltr.  (Rs.)

4. Diesel  Oil

Quantity  (K.  Ltrs)
Total  cost  (Rs.  in  crores)
Rate/Unit  per  Lts.  (Rs.)

5. Others

Gas  Quantity  (1000M3)
Total  cost  (Rs.  in  crores)
Rate/Unit  per  1000M3  (Rs.)

Part  ‘B’

Consumption  per  Unit  of  Production

FABRICS
Per 1000 Mtrs.
Current Previous
Year

Year

PFY
Per MT
Current Previous
Year

Year

PSF
Per MT
Current Previous
Year

Year

PTA
Per MT
Current Previous
Year

Year

LAB
Per MT

Current Previous
Year

Year

MEG
Per MT
Current Previous
Year

Year

PVC
Per MT
Current Previous
Year

Year

HDPE
Per MT
Current Previous
Year

Year

Electricity (KWH)

049

1010

1309

1317

Furnace Oil (Ltrs)

Coal (Kgs)

Gas (SM3)

LSHS (Kgs)

6

---

388

4

6

---

406

6

138

169

---

---

37

---

---

24

699

155

---

---

42

700

177

---

---

26

374

375

28

---

---

11

---

---

325

115

---

---

126

145

219

348

336

---

---

32

899

893

450

454

 217

 252

---

---

18

---

---

---

18

---

---

---

121

---

---

---

126

---

---

---

36

---

---

---

41

---

Note: The above figures indicate only the direct consumption and exclude consumption of power and fuel in the supporting utilities.

3 4

Auditors’ Report

To the Members of Reliance Industries Limited

Reliance Industries Limited

2.

We have audited the attached Balance Sheet of Reliance Industries Limited as at 31st March, 1995 and the Profit and Loss Account of the Company for the year
ended on that date annexed thereto and report that:
1.

As required by the Manufacturing and Other Companies (Auditors’ Report)Order, 1988, issued by the Company Law Board in terms of Section 227 (4A) of
the Companies Act, 1956 we give in the Annexure hereto a statement on the matters specified in paragraphs 4 and 5 of the said Order.
Further to our comments in the Annexure referred to in paragraph 1 above, we state that:
 a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.
In our opinion, proper books of account, as required by law have been kept by the Company, so far as appears from our examination of such books.
b)
The Balance Sheet and Profit and Loss Account referred to in this report are in agreement with the books of account.
c)
In our opinion and to the best of our information and according to explanations given to us, the said Balance Sheet and Profit and Loss Account read
d)
together with the Significant Accounting Policies and other notes thereon give the information required by the Companies Act 1956, in the manner so
required and give a true and fair view:
in so far as it relates to Balance Sheet of the state of affairs of the Company as at 31st March, 1995; and
in so far as it relates to the Profit and Loss Account, of the profit of the Company for the year ended on that date.

i)
ii)

Bombay
Dated: 28th April, 1995

Annexure to Auditors’ Report
Referred to in paragraph 1 of our report of even date

For Chaturvedi & Shah
Chartered Accountants
D. Chaturvedi
Partner

For Rajendra & Co.
Chartered  Accountants
R.J. Shah
Partner

1.

2.
3.

4.

5.

6.

7.

8.

 9.

10.

11.

The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets on the basis of information
available except in respect of certain items of furniture and fixtures. According to the information and explanations given to us most of the fixed assets
were physically verified by the management during the year and no material discrepancies were noticed on such verification as compared to the available
records. In our opinion the frequency of such verification is reasonable having regard to the size of the Company and the nature of its assets.
None of the fixed assets have been revalued during the year.
As explained to us, the stock of stores, spare parts, raw materials and finished goods have been physically verified by the management at reasonable
intervals during the year. In our opinion, the frequency of such verification is reasonable having regard to the size of the Company and the nature of its
business.
In our opinion and according to the information and explanations given to us, the procedures of physical verification of stocks followed by the Management
are reasonable and adequate in relation to the size of the Company and the nature of its business.
As explained to us there were no material discrepancies noticed on physical verification of the stocks of raw materials, stores and spares and finished
goods having regard to the size of the operations of the Company and the same have beenß-ßjß-ßproperly dealt with in the books of account.
The  valuation  of  stocks  is  fair  and  proper  and  is  in  accordance  with  the  normally  accepted  accounting  principles  and  is  on  the  same  basis  as  in  the
preceding year except as stated in note no. “G” of Schedule ‘N’ to accounts.
The Company has not taken any loans, secured or unsecured from companies, firms or other parties listed in the register maintained under Section 301 of the
Companies Act, 1956, or from companies under the same management within the meaning of sub section (1 B) of Section 370 of the Companies Act, 1956.
The Company has not granted any loans secured or unsecured, to companies, firms or other parties listed in the register maintained under Section 301 and/
or to the companies under the same management as defined under sub-section (1 B) of Section 370 of the Companies Act, 1956, except interest free loans
to its subsidiary companies. Attention is invited to Note No. 10 of Schedule ‘O’ to the accounts. In our opinion, having regard to the long term involvement
with the subsidiary companies and considering the explanations given to us in this regard the terms and conditions of the above are not, primaßß-ßßfacie,
prejudicial to the interests of the Company.
In respect of the loans and advances in the nature of loans given by the Company to parties other than subsidiary companies mentioned above, they are
generally repaying the principal amounts as stipulated and are also regular in the payment of interest.
In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size
of the Company and the nature of its business for the purchase of stores, raw materials including components, plant and machinery, equipment and other
assets and for the sale of goods.
In our opinion and according to the information and explanations given to us, there are no transactions of purchases of goods and materials and sale of
goods, materials and services made in pursuance of contracts or arrangements entered in the register maintained under Section 301 of the Companies Act,
1956 and aggregating during the year to Rs 50,000 (Rupees Fifty Thousand only) or more in respect of any party.

12. According to the information and explanations given to us, the Company has a regular procedure for the determination of unserviceable or damaged stores,

13.

raw materials and finished goods. Adequate provision has been made in the accounts for the loss arising on the items so determined.
In  our  opinion  and  according  to  the  information  and  explanations  given  to  us,  the  Company  has  complied  with  the  provisions  of  Section  58A  of  the
Companies Act,1956 and the Companies (Acceptance of Deposits) Rules,1975 with regard to the deposits accepted from the Public.
In our opinion reasonable records have been maintained by the Company for the sale and disposal of realisable by products and scrap wherever significant.
In our opinion the internal audit system of the Company is commensurate with its size and the nature of its business.

14.
15.
16. The  Central  Government  has  prescribed  maintenance  of  Cost  Records  under  Section  209(1)(d)  of  the  Companies  Act,  1956  in  respect  of  certain
manufacturing activities of the Company. We have broadly reviewed the accounts and records of the Company in this connection and are of the opinion that
prima facie, the prescribed accounts and records have been made and maintained. We have not, however, made a detailed examination of the same.

17. According  to  the  records  of  the  Company,  Provident  Fund  and  Employees’  State  Insurance  dues  have  been  regularly  deposited  with  the  appropriate

authorities .

18. According to information and explanations given to us no undisputed amounts payable in respect of Income tax, Wealth tax, Sales tax, Customs Duty and

Excise Duty were outstanding as on 31st March,1995, for a period of more than six months from the date of becoming payable.

19. According to the information and explanations given to us and on the basis of records examined by us, no personal expenses of employees or Directors
have been charged to Revenue Account other than those payable under contractual obligation or in accordance with generally accepted business practice.
  20. The Company is not a sick industrial company within the meaning of clause (o) of sub-section (1) of Section 3 of the Sick Industrial Companies(Special

21.

Provisions) Act, 1985.
In respect of trading activities, we are informed that the Company does not have damaged goods lying with it at the end of the year. Therefore, no provision
for any loss is required to be made in the accounts.

For Chaturvedi & Shah
Chartered Accountants

For Rajendra & Co.
Chartered Accountants

Bombay
Dated: 28th April,1995

D. Chaturvedi
Partner

R.J. Shah
Partner

3 5

Reliance Industries Limited

Balance Sheet as at 31st March, 1995

Sources  of  Funds

Shareholders’  Funds
Share Capital
Reserves  and  Surplus

Loan  Funds
Unsecured  Loans

Total

Application of Funds

  Fixed  Assets
Gross  Block
Less:  Depreciation

Net  Block
Capital  Work-in-Progress

Investments

Current  Assets,  Loans  and  Advances
Current  Assets
Interest  accrued  on  Investments
Inventories
Sundry  Debtors
Cash  and  Bank  Balances

Loans  and  Advances

Schedule

‘A’
‘B’

‘C’
‘D’

‘E’

‘F’

 ‘G’

‘H’

Less  : Current  Liabilities  and  Provisions

‘I’

Current Liabilities
Provisions

Net  Current  Assets

Total

Significant  Accounting  Policies

Notes  on  Accounts

‘N’

‘O’

As  at
31st  March,  1995

Rs.

Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.

Rs.

461.36
6,731.29

2,117.25
822.67

5,315.40
1,805.78

3,509.62
3,075.09

8.76
662.56
541.20
366.79

1,579.31
1,371.61

2,950.92

1,194.90
201.57

1,396.47

323.82
4,011.07

7,192.65

4,334.89

1,898.39
761.11

2,939.92

10,132.57

2,659.50

6,994.39

4,737.72
1,532.68

3,205.04
394.60

6,584.71
1,993.41

3,599.64
1 ,990.18

11.35
584.64
593.53
96.34

1,285.86
1,244.59

2,530.45

986.25
139.63

1,125.88

1,554.45

10,132.57

1,404.57

6,994.39

As per our Report of even date

For and on behalf of the Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

D.H.  Ambani

Chairman

M.D.  Ambani

Vice Chairman & Managing Director

D.  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 28th April, 1995

3 6

A.D.  Ambani

Managing  Director

N.R.  Meswani

Executive  Director

S.S.  Betrabet
U.  Mahesh  Rao

R.H.  Ambani
N.H.  Ambani
M.L. Bhakta
T.  Ramesh  U.  Pai
Y.P. Trivedi

Nominee  Directors

Directors

V.M.  Ambani

Secretary

Profit and Loss Account for the year ended 31st March, 1995

Reliance Industries Limited

1994-95

1993-94

Rs.

Rs.

Rs.

Rs.

Rs.  Crs

Income

Sales
Other  Income
Variation in Stock

Expenditure

Purchases
Manufacturing  and  Other  Expenses
Depreciation

Schedule

‘J’
‘K’

`M’

Less:  Pre-operative  expenses  of  projects  under  commissioning

23.68
5,726.16
278.24

6,142.40
36.89

Profit  for  the  year

Add:  Balance  brought  forward  from  last  year
Add:  Investment  Allowance  (Utilised)  Reserve  Written  Back

62.24
---

Amount  available  for  Appropriations

Appropriations

Capital  Redemption  Reserve
Investment  Allowance  Reserve
Debenture  Redemption  Reserve
General  Reserve
Proposed  Dividend  (subject  to  tax):

Preference  Shares
Equity  Shares

Balance  carried  to  Balance  Sheet

Significant  Accounting  Policies

Notes  on  Accounts

‘N’

'O'

5.50
---
30.50
800.00

0.83
199.34

7,018.78
147.40
4.18

7,170.36

6,105.51

1,064.85

62.24

1,127.09

5,345.18
116.00
25.65

5,486.83

4,911.34

575.49

82.15

657.64

53.65
4,373.44
255.19

4,915.86
4.52

54.40
27.75

---
6.70
30.50
419.02

0.83
138.35

1,036.17

90.92

595.40

62.24

As per our Report of even date

For and on behalf of the Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

D.H.  Ambani

Chairman

M.D.  Ambani

Vice Chairman & Managing Director

D.  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 28th April, 1995

A.D.  Ambani

Managing  Director

N.R.  Meswani

Executive  Director

S.S.  Betrabet
U.  Mahesh  Rao

R.H.  Ambani
N.H.  Ambani
M.L. Bhakta
T.  Ramesh  U.  Pai
Y.P. Trivedi

Nominee  Directors

Directors

V.M.  Ambani

Secretary

3 7

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule’A’

Share  Capital

Authorised:

55,00,00,000
(35,00,00,000)
(30,000)

5,50,000

3,00,00,000
14,45,00,000
(4,42,00,000)

Equity Shares of Rs. 10 each

11%  Cumulative  Redeemable  Preference
Shares of Rs. 100 each
15%  Cumulative  Redeemable  Preference
Shares of Rs. 100 each
Preference  Shares  of  Rs.  100  each
Unclassified Shares of Rs. 10 each

Issued:  Equity

46,03,69,802
(31  ,99,52,965)

Subscribed:  Equity

Equity Shares of Rs. 10 each

46,03,61,894
(31,99,45,057)

Equity Shares of Rs. 10 each fully paid up
Less:  Calls  in  arrears  -  by  others

Add: Shares forfeited
(Amount originally paid on 7,908 Equity
Shares  Rs.  39,540)

Issued  &  Subscribed: Preference
5,50,000

15%  Cumulative  Redeemable  Preference
Shares of Rs. 100 each fully paid up
(Redeemed on 1st April, 1995)

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

550.00

---

5.50
300.00
144.50

1 ,000.00

460.37

350.00

0.30

5.50
---
44.20

400.00

319.95

460.36
4.50

455.86

---

319.95
1.63

318.32

---

455.86

318.32

5.50

461.36

5.50

323.82

Of the above Equity Shares:

1.

( a )
1,56,80,100
( b ) 18,05,78,290
(8,10,02,375)
( c ) 20,31 ,22,664

Shares  were  allotted  as  Bonus  Shares  by  capitalisation  of  Premium  and  Reserves
Shares were allotted pursuant to Schemes of Amalgamation without payments being received in cash.

Shares  were  allotted  on  conversion/surrender  of  Debentures,  conversion  of  Term  Loans,  exercise  of

(18,68,27,192) Warrants  and  against  Global  Depository  Shares  (GDS).

( d )

4,060

Shares  (including  2,475  Shares  by  way  of  Bonus  Shares  by  Capitalisation  of  Share  Premium  and  Reserves)
are  reserved  for  allotment  to  some  of  the  Shareholders/purported  transferees  of  shares  of  erstwhile,  ‘The
Sidhpur Mills Company Limited’, which was amalgamated with the Company.

2. Refer Note 2(c)(vii) of Schedule C and Note 1 of Schedule D in respect of option on unissued share capital.

3 8

Schedules forming part of the Balance Sheet

Schedule  ’B’

Reserves  &  Surplus

Capital  Reserve

As per last Balance Sheet
Add: On Redemption of Debentures

Capital  Redemption  Reserve
As per last Balance Sheet
Add: Transferred  from  Profit  and  Loss  Account

Amalgamation  Reserve

As per last Balance Sheet
Add: Net Surplus resulting from amalgamation of Reliance Polyethylene
Limited (RPEL) and Reliance Polypropylene Limited (RPPL)

Less: Transferred  to  Share  Premium  Account

Share  Premium  Account

As per last Balance Sheet
Add:Received  during  the  year

Acquired on Amalgamation of RPEL and RPPL
 Transferred  from  Amalgamation  Reser ve

Less:  GDS  Issue  Expenses

Less:  Calls  in  arrears

Debenture  Redemption  Reserve
As per last Balance Sheet
Add: Transferred  from  Profit  and  Loss  Account

Investment  Allowance  Reserve
As per last Balance Sheet
Add: Transferred  from  Profit  and  Loss  Account

Less: Utilised  for  purchase  of  machinery  during  the  year  and
transferred  to  Investment  Allowance  (Utilised)  Reserve

Investment  Allowance  (Utilised)  Reserve

As per last Balance Sheet
Add: Transferred  from  Investment  Allowance  Reserve

Less: Transferred  to  Profit  and  Loss  Account

Taxation  Reserve

As per last Balance Sheet

General  Reserve

As per last Balance Sheet
Add:Acquired on Amalgamation of RPEL and RPPL
Transferred  from  Profit  and  Loss  Account

Profit  and  Loss  Account

Reliance Industries Limited

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

0.24
0.34

0.30
5.50

674.47

244.78

919.25
919.25

2,312.62
1,266.42
325.42
919.25

4,823.71
---

4,823.71
25.31

111.25
30.50

6.70
---

6.70

6.70

294.65
6.70

301.35
---

550.00
32.49
800.00

0.58

5.80

0.24
---

0.30
---

674.47

---

674.47
---

0.24

0.30

---

674.47

1,088.25
1,253.30
---
---

2,341.55
28.93

2,312.62
11.40

4,798.40

2,301.22

80.75
30.50

92.00
6.70

98.70

92.00

230.40
92.00

322.40
27.75

130.98
---
419.02

141.75

---

301.35

10.00

1,382.49

90.92

6,731.29

111.25

6.70

294.65

10.00

550.00

62.24

4,011.07

3 9

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘C’

Secured  Loans

A) Debentures

1. Convertible  Debentures
2. Non-Convertible  Debentures

Less  Calls  in  arrears

B) Term  Loans

1.

2.

From  8anks
a)
b) Rupee  Loans

Foreign  Currency  Loans

From  Financial  Instutions
a)
b) Rupee  Loans

Foreign  Currency  Loans

C) Working  Capital  Loans

From  Banks

D) Deferred  Payment  Liabilities

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

---
1,273.04

1,273.04
6,48

17.47
142.80

1 60.27

275.43
9.36

284.79

1.13
1,220.98

1,222.11
18,61

1,266.56

1,203.50

26.53
---

26.53

515.28
11.44

526.72

445.06

553.25

405.63

---

2,117.25

134.79

 685

1,898.39

Notes  :
1.

( a ) Term Loans referred to in B(2) (a) to the extent of Rs 92.33 crores are secured/to be secured by mortgage of deposits of title
deeds on the properties situated in naroda, District Ahmedabad in the State of Gujarat and at Patalganga, District Raigad in the
State  of  Maharashtra.

( b ) Term Loans referred to in B(2)(a) to the extent of Rs 52.67 crores and term loans referred to in B(2)(b) are secured by mortgage
a deposit of the title deeds on the properties situated at Patalganga, District Raighad in the State of Maharashtra and are to be
secured  by  mortgage  of  deposit  of  the  title  deeds  on  the  properties  situated  at  Naroda,  District  Ahmedabad  in  the  State  of
Gujarat.

( c ) Term Loans referred to in B(1)(a) are secured by guarantee issued by one of the Bankers of the Company against hypothecation
of all movable assets both present and future situated at Naroda and Patalganga and B(1)(b) are secured by pledge of units.
( d ) Term Loans referred to in B(2)(a) to the event of Rs 13.16 crores are secured by an exclusive charge by way of hypothecation
of  specific  items  of  machinery  (e)  Term  Loans  referred  to  in  B(2)  (a)  to  the  extent  of  Rs  117.27  crores  are  secured  by  first
charge by way of hypothecation of movable assets and first mortgage / charge on all the immovable assets of the Plastics and
Petrochemicals Division of the Company situated at Hazira, District Surat, in the State of Gujarat .

2.

( a ) Debentures referred to in A(2) to the extent of Rs 1,219.71 crores are secured/to be secured on the properties of the Company
situated at Naroda, District Ahmedabad in the State of Gujarat and at Patalganga, District Raigad in the State of Maharashtra.
( b ) Debentures referred to in A(2) to the extent of Rs 53.33 crores are secured by way of second and subsequent charge created

by legal mortgage in English form on the properties situated at Naroda, District Ahmedabad in the State of Gujarat.

( c ) Debentures  referred  to  in  A(2)  consists  as  under:  (i)  15%  Debentures  of  Rs.  100  each  aggregating  Rs  269.75  crores  are
redeemable at par on 31st August 1999. (ii) 13.5% Debentures of Rs 100 each aggregating Rs 53.33 crores are redeemable at
par on 10th December 1996 (iii) 14% Debentures of Rs 100 each aggregating Rs 11.50 crores are redeemable at a premium of
5%  of  the  face  value  of  the  said  debentures  on  19th  June,  1995  (iv)  14%  Debentures  of  Rs.100  each  aggregating  Rs.82.50
crores  are  redeemable  at  a  premium  of  5%  on  the  face  value  of  Debentures  between  sixth  and  eighth  year  from  the  date  of
allotment in equal instalments. The redemption will commence from March,1997 (v) 12.5% Debentures of Rs.95 each aggregating
Rs.  345.12  crores,  14%Debentures  of  Rs.150  each  aggregating  Rs.  130  67  crores  and  17.5%  Debentures  of  Rs.  100  each
aggregating Rs. 132.67 crores will be redeemed at the expiry of 10 years from the date of allotment i.e. 2002 with an option to
the  Board  to  redeem  at  anyß-ßjß-ßtime  after  26th  February  1999.  (vi)  18%  Debentures  of  Rs.100  each  aggregating  Rs.  60
crores will be redeemed in 3 equal annual instalments on the expiry of sixth, seventh and eighth year from the date of allotment.
The  redemption  will  commence  from  July,  1999.  (vii)  14%Debentures  of  Rs.100  each,  aggregating  Rs  75  crores  will  be
redeemed on the expiry of sixth year from the date of allotment i.e. on 11th January, 2000.Warrants issued with the debentures
entitle  the  holders  thereof  to  apply  at  the  option  of  the  warrant  holders  for  six  crores  Equity  Shares  of  Rs.10  each  of  the
Company. (viii) 14.08% Debentures of Rs.100 each, aggregating Rs.112.50 crores will be redeemed in three equal instalments,
commencing from the expiry of fifth year from the date of allotment i.e. 24th February, 2000. (ix) Debentures of Rs. 0.11 crore
held  by  Directors.
The  Debentures  referred  to  in  Note  2(a)  and  Loans  referred  to  in  Notes  1(a)  (b)  and  (c)  above,  are  also  to  be  secured  by
mor tgage/charge on movable/immovable properties of the Company situated at Hazira, District Surat in the State of Gujarat. The
charges created/ to be created on the debentures referred to in Note 2 (a) and term loans referred to in Notes 1(a) (b) and (c)
above,  rank  pari  passu,  inter-se.
(a) Working Capital Loans from Banks referred to in C are secured by hypothecation of present and future stock of raw materials,
stockßß-ßßinßß-ßßprocess,  stores  and  spares,  book  debts,  outstanding  monies,  receivable  claims,  trust  receipts  etc.
(b) Secured Loans include, loans of Rs.118.14 crores and debentures of Rs. 11.50 crores repayable/redeemable within one year.

3.

4.

4 0

Schedules forming part of the Balance Sheet

Schedule  ‘D’

Unsecured  Loans

A)
B)

3.5%  Euro  Convertible  Bonds  due  1999
16%  Nonß-ßConvertible  Redeemable  Debentures  of
Rs.  16,040  each,  Rs.  4,010  paid  up

C) Fixed  Deposit

(including  Cash  Certificates  of  Rs.0.06  crore;
Previous  Year  Rs.  O.O9  crore)

D) Short  Term  Loans

Banks  [includes  commercial  paper  Rs.  NIL  (Previous  Year  Rs.NIL),
maximum  amount  outstanding  at  any  time  during  the  year
Rs.  300  crores  (Previous  Year  Rs.  172.50  crores)]
Interestß-ßfree  Loans  under  Salesß-ßtax  Deferral  Scheme

E)

Reliance Industries Limited

31st  March,  1995
Rs.
Rs.

31st  March,  1994
Rs.
Rs.

Rs.  Crs

442.43

---

8.04

137.16
235.04

822.67

439.57

74 99

23.07

---
223.48

761.11

Notes
1.

The  Bonds  referred  to  in  (A)  are  convertible  into  1,52,49,305  Equity  Shares  of  Rs.  10  each  of  the  Company  at  the  option  of  the
bondholders.
The  Debentures  referred  to  in  (B)  have  been  redeemed  on  10th  March,  1995.
Fixed  Deposits  include  Rs.  6.75  crores  repayable  within  one  year.

2.
3.

Schedule  ‘E’

Fixed  Assets

Description

Goodwill
Leasehold Lands
Freehold Lands
Development Rights
Buildings
Plant & Machinery
Electrical Installations
Factory Equipments
Furniture.& Fixtures
Vehicles
Ships
Aircraft & Helicopter

Total

Previous Year

Capital Workß-in-Progress

Notes  :

Gross  Block

D e p r e c i a t i o n

N e t   B l o c k

Rs.  Crs

As At

Assets
01 . 04.94 Acquired on
Amalgamation
Rs .

Rs .

1.23
46.00
0.57
---
320.11
3,979.78
141.02
13.75
52.84
15.82
150.78
15.82

---
3.34
0.15
---
8.80
---
---
---
0.14
2.52
---
---

Additions

Deductions

As  At
31.03.95

Upto
31 .03 .95

As  At
31.03.95

As At
31 .03 .94

Rs .

---
4.39
0.27
38.65
28.60
441.45
1.69
18.64
17.68
10.29
2.01
15.24

Rs.

1.23
1.29
---
---
0.60
4.86
---
---
0.55
2.00
---
5.65

R s .

---
52.44
0.99
38.65
356.91
4,416.37
142.71
32.39
70.11
26.63
152.79
25.41

Rs .

---
0.95
---
O.12
40.54
1,675.43
31.98
4.70
20.63
4.63
25.09
1.71

R s .

Rs.

---
51.49
0.99
38.53
316.37
2,740.94
110.73
27.69
49.48
22.00
127.70
23.70

1.23
46.00
0.57
---
288.12
2,543.95
1 15.75
9.92
37.70
12.47
133.52
15.81

4,737.72

14.95

578.91

16.18

5,315.40

1,805.78

3,509.62

3,205.04

3,961.26

778.29

1.83

4,737.72

1,532.68

3,205.04

3,075.09

394.60

( a ) Buildings  include  cost  of  shares  in  Coß-ßoperative  Societies  Rs.  44,150  (Previous  Year  Rs.  1,250).

( b ) Capital  Work-in-Progress  includes:

(i) Rs.  195.40  crores  on  account  of  preß-ßoperative  expenses  (Previous  Year  Rs.  82.65  crores).

(ii) Rs.  148.22  crores  on  account  of  cost  of  construction  materials  at  site  (Previous  Year  Rs.  60.72  crores).

(iii) Rs.  1432.66  crores  on  account  of  advance  against  Capital  Workß-ßinß-ßProgress  (Previous  Year  Rs.  65.58  crores).

(iv) Rs.  77.27  crores  acquired  on  amalgamation  of  RPEL  and  RPPL.

( c ) Goodwill  has  been  written  off  against  Amalgamation  Reserve.

4 1

Reliance Industries Limited

Schedules forming part of the Balance Sheet
Schedule  ‘F’

Investments

Government  and  other  Securities
Quoted

6.25%  Government  of  India  Loan,  1995
(Previous  Year  Rs.  38,766,  Face  Value  Rs.  40,000)

Unquoted

7  Years  National  Savings  Certificates  (Face  Value  Rs.5,000)
(Deposited  with  Sales  Tax  Dept)  (Previous  Year  Rs.5,000)
Post  Office  Time  Deposit
Government  of  India  Zero  Coupon  Bonds,  1999
(Previous  Year;  Face  Value  Rs.10  crores)

Trade  Investments
In  Equity  Shares
Quoted,  fully  paid  up

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

---

---

---
0.20

---

0.20

---

---

---
0.20

5.39

5.59

0.20

5.59

5,30,55,150
(83,31,500)
69,80,000
(---)

(2,10,00,000)

(2,10,00,000)

Quoted,  partly  paid  up
---
(76,92,000)
---
(76,92,000)

Unquoted,  fully  paid  up
60
(60)
5
( 5 )

165
(165)
20
(20)

11,08,500
(11,08,500)

Reliance Capital Ltd. of Rs. 10 each

443.95 *

Reliance  Industrial  Infrastructure  Ltd.  of  Rs.  10  each

16.58

Reliance  Polyethylene  Ltd.  of  Rs.10  each

Reliance  Polypropylene  Ltd.  of  Rs.10  each

Reliance  Polyethylene  Ltd.  of  Rs.10  each,  Rs.  5  paid  up

Reliance Polypropylene Ltd. of Rs. 10 each, Rs. 5 paid up

New  Piece  Goods  Bazar  Co.  Ltd.  of  Rs.100  each,
(Rs.17,000;  Previous  Year  Rs.17,000)
Bombay  Gujarat  Art  Silk  Vepari  Mahajan  Co-operative  Shops
& Warehouse Society Ltd. of Rs. 200 each,
(Rs.1,000;  Previous  Year  Rs.1,000)
The  Art  Silk  Co-operative  Society  Ltd.  of  Rs.  100  each,
(Rs.16,500;  Previous  Year  Rs.16,500)
The  Bombay  Market  Art  Silk  Co-operative  (Shops  &
Warehouses)  Society  Ltd.  of  Rs.  200  each,
(Rs.  4,000;  Previous  Year  Rs.  4,000)
Reliance Europe Ltd. of Sterling Pound 1 each

Unquoted,  partly  paid  up

225
(225)
73,82,781
(---)

Crimpers  Industrial  Co-operative  Society  Ltd.  of  Rs.100
each,  Rs.  25  paid  up  (Rs.5,625;  Previous  Year  Rs.  5,625)
Reliance Capital Ltd. of Rs.10 each, Rs.5 paid up

In  Preferences  Shares
Unquoted,  fully  paid  up

86,00,000
(86,00,000)

6%  Cumulative  Redeemable  Preference  Shares  of  Reliance
Enterprises  Limited  of  Rs.  100  each

In  Debentures
Quoted,  fully  paid  up

---
(75,00,000)
16%
(1,00,00,000)

16%  Optionally  Fully  Convertible  Debentures  of
Reliance  Polyethylene  Ltd.  of  Rs.  50  each
Optionally  Fully  Convertible  Debentures  of
Reliance  Polypropylene  Ltd.  of  Rs.  50  each

---

---

460.53

---

---

---

---

---

---

---
3.93

3.93

---
21.71

21.71

86.00

86.00

---

---

---

34.84

---

21.00

21.00

76.84

34.15

34.15

68.30

---

---

---

---
3.93

3.93

---
---

---

86.00

86.00

37.50

50.00

87.50

4 2

572.17

322.57

Schedules forming part of the Balance Sheet

Schedule  ‘F’  (Contd.)

In  Equity  Shares  of  Subsidiary  Companies
Unquoted,  fully  paid  up

2,10,070
(2,10  070)
(1,300)
14,75,04,400
(14,75,04,400)

Devti  Fabrics  Ltd.  of  Rs.10  each
1,300  Reliance  Petroproducts  Ltd.  of  Rs.10  each
(Rs.13,000;  Previous  Year  Rs.13,000)
Reliance  Industrial  Investments  and  Holdings  Ltd.
of  Rs.10  each

Other  Investments
In  Equity  Shares
Quoted,  fully  paid  up

14,86,700
(---)
11,000
(---)
5,98,250
54,980
(3,798)
---
(15,000)
---
(6,25,000)
---
(1  0,000)
2,75,000
(10,00,000)

BSES Ltd. of Rs.10 each

Delta  Industries  Ltd.  of  Rs.10  each

Larsen  &  Toubro  Ltd.  of  Rs.10  each
Industrial  Credit  and  Investment  Corporation  of  India  Ltd.
of  Rs.10  each
Bharat  Petroleum  Corporation  Ltd.  of  Rs.10  each

Bongaigaon  Refineries  &  Petrochemicals  Ltd.  of  Rs.10  each

Hindustan  Petroleum  Corporation  Ltd.  of  Rs.10  each

State  Bank  of  India  of  Rs.10  each

Unquoted,  fully  paid  up
---
(2  90  000)
34,42,600
---
4,80,000
(---)
1 000
(1,000)

Equity  Shares  of  Sandoz  Textiles  and  Trading  Ltd.  of
Rs.10  each
Equity  Shares  of  Container  Corporation  of  India  Ltd.
of  Rs.10  each
Equity  Shares  of  Him  Teknoforge  Ltd.  of  Rs.10  each

Air Control & Chemical Engineering Co. Ltd. of Rs.100 each

In  Debentures
Quoted,  fully  paid  up
624
(624)
(---)
(2,550)
17%
(83,525)

12.5%  Fully  Convertible  Debentures  of  Industrial  Credit  and
Investment  Corporation  of  India  Ltd.  of  Rs.450  each
14%  Fully  Convertible  Debentures  of  Industrial  Credit  and
Investment  Corporation  of  India  Ltd.  of  Rs.400  each
Secured  Redeemable  Nonß-ßConvertible  Debentures  of
ITC  Hotels  Ltd.  of  Rs.250  each

Unquoted,  fully  paid  up
---
(2,38,839)
---
(18,50,000)

16%  Secured  Redeemable  Non-Convertible  Debentures
of  CESC Ltd. of Rs.100 each
17.5%  Secured  Redeemable  Non-Convertible  Debentures  of
Synthetics  &  Chemicals  Ltd.  of  Rs.100  each

0.21

---

147.50

32.28

0.08

14.98

0.17
---

---

---

6.30

53.81

---

25.13
1.20

0.01

26.34

0.03

---

---

0.03

In  Bonds
Taxfree,  quoted,  fully  paid  up

---
(5,14,000)
9%

---
(1,40,000)
---
(50,000)
---
(1,10,000)
---

9%  Secured  Redeemable,  Indian  Railway  Finance
Corporation  Ltd.  of  Rs.1,000  each
Secured  Reedemable,  Power  Finance  Corporation  Ltd.
(Previous  Year:  Face  Value  Rs.  2  crores)
9%  Secured  Redeemable,  Neyveli  Lignite  Corporation  Ltd.
of  Rs.1,000  each
9%  Secured  Redeemable,  National  Hydroelectric  Power
Corporation  Ltd.  of  Rs.1,000  each
9%  Secured  Redeemable,  Housing  and  Urban  Development
Corporation  Ltd.  of  Rs.1,000  each
9%  Secured  Redeemable,  Rural  Electrification  CorporationLtd.
(Previous  Year :  Face  Value  Rs.2  crores)

---

---

---

---

---

---

---

---

---

---

Reliance Industries Limited

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

0.21

---

147.50

147.71

147.71

---

---

---

0.06
1.99

2.50

1.23

22.88

28.66

0.01

---
---

0.01

0.02

0.03

0.10

1.92

2.05

2.34

16.53

  18.87

43.05

1.67

11.20

4.00

8.87

1.68

70.47

4 3

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘F’  (Contd.)

Taxfree ,  unquoted,  fully  paid  up

9.5%  India  Development  Bonds  (Face  Value
US  $1,39,72,000;  Previous  Year  US  $14,65,000)

Taxable,  quoted,  fully  paid  up

13%  Secured  Redeemable,  Hindustan  Zinc  Ltd.  of
Rs.  1,000  each
13%  Secured  Redeemable,  National  Thermal
Power  Corporation  Ltd.  of  Rs.1,000  each
Secured  Redeemable,  National  Hydroelectric
Power  Cor poration  Ltd.  of  Rs.  1,000  each
13%  Secured  Redeemable,  Neyveli  Lignite
Corporation  Ltd.  of  Rs.  1,000  each
15.5%  Secured  Redeemable,  Nuclear  Power
Corporation of India Ltd. of Rs. 1,000 each
17.5%  Secured  Redeemable,  Nuclear  Power
Corporation of India Ltd. of Rs. 1,000 each

Taxable,  unquoted,  fully  paid  up

15%  Unsecured,  The  Industrial  Credit  &  Investment
Corpn.  of  India  Ltd.  (Previous  year:  Face  Value  Rs.5  crs.)
15%  Secured,  Redeemable  Bonds  of  Steel  Authority
of  India  Limited  of  Rs.1,000  each
17%  Secured,  Redeemable  Bonds  of  Mahanagar
Telephone  Nigam  Limited  of  Rs.1,000  each
Unsecured  Redeemable  Floating  Interest  Rate,
State Bank of India of Rs. 1,000 each

Taxable,  unquoted,  partly  paid  up

17.5%  Secured  Redeemable,  Sardar  Sarovar  Narmada
Nigam  Ltd.  of  Rs.5,000  each,  Rs.2,500  paid  up

Master  Plus  1991,  Unit  Trust  o.f  India  of  Rs.  10  each

Master  Gain  ’92,  Unit  Trust  of  India  of  Rs.  10  each

Master  Share,  Unit Tr ust  of  India  of  Rs.  10  each

Morgan  Stanley  Growth  Fund  of  Rs.  10  each

Kothari  Bluechip  Fund  of  Rs.10  each

SBI Magnum Multiplier Plus of Rs. 10 each

GIC  RISE-II  of  Rs.10  each

Units  (1964  scheme),  Unit  Trust  of  India
of Rs. 10 each

The Alliance ’95 Fund of Rs.10 each

2,00,00,000  JM  Mutual  Fund  (Liquid  Fund)  of  Rs.10  each

18.98

10,00,000  Units  of  Unit  Scheme  1995,  Unit  Trust  of  India
of  Rs.100  each
Taurus  The  Star  Share,  Taurus  Mutual  Fund  of  Rs.  10  each

10.00
---

Kothari  Pioneer  Prima  Fund  of  Rs.10  each

208.68

242.66

---
(5,30,000)
---
(3,40,000)
13%
(4,50,000)
---
(2,70,000)
---
(2,50,000)
---
(9,00,000)

---

1,00,000
(---)
20,000
(5,68,000)
10,000
(10,000)

---
(10,000)

In  Units
Quoted

---
(6,25,000)
---
(50,00,000)
---
(2,40.000)
---
(50,00,000)
70,00,000
(70,00,000)
3,65,800
(---)
3,75,00,000
(2,50,00,000)
52,34,25,310
(28,03,74,240)

Unquoted

50,00,000
  (---)

(---)

(---)
---
(1  ,00,00,000)
15,79,57,680
(10,64,72,353)

4 4

54.16

54.16

---

---

---

---

---

---

---

---

10.53

2.32

1.00

13.85

---

---

---

---

---

---

7.00

0.40

40.17

834.91

882.48

5.00

5.39

5.39

51.44

32.76

43.23

26.57

25.00

98.98

277.98

5.35

---

52.47

1.00

58.82

2.63

2.63

0.97

5.20

0.59

4.36

7.00

---

38.25

449.41

505.78

---

---

---
  10.00

108.68

118.68

Schedules forming part of the Balance Sheet

Schedule  ‘F’  (Contd.)

Reliance Industries Limited

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

In  Certificate  Of  Deposits
Unquoted

The  Industrial  Finance  Corporation  of  India  Ltd.
(Previous  Year:  Face  Value  Rs.25  crores)

In  Asset  Management  Scheme

With  Union  Bank  of  Switzerland

---

---

*  Includes  2,57,12,100  shares  having  a  lock-in  period  up  to  5  years.

Aggregate  Value  of

Quoted  Investments
Unquoted  Investments

Movements  during  the  year
(Purchased  &  Sold)

Government  Securities
Treasur y  Bills

Bonds
9%  Housing  &  Urban  Development  Corporation  Ltd.
13%  Housing  &  Urban  Development  Corporation  Ltd.
14%  Housing  &  Urban  Development  Corporation  Ltd.
11.5%  The  Industrial  Credit  &  Investment  Corporation  of  India  Ltd.
13%  The  Industrial  Credit  &  Investment  Corporation  of  India  Ltd.
13.5%  The  Industrial  Credit  &  Investment  Corporation  of  India  Ltd.
15%  The  Industrial  Credit  &  Investment  Corporation  of  India  Ltd.
The  Industrial  Development  Bank  of  India  Ltd.  (Floating  Rate  Bonds)
13%  The  Industrial  Development  Bank  of  India  Ltd.
9%  Indian  Railway  Finance  Corporation  Ltd.
13%  Mahanagar  Telephone  Nigam  Ltd.
17%  Mahanagar  Telephone  Nigam  Ltd.
9%  National  Hydroelectric  Power  Corporation  Ltd.
13%  National  Hydroelectric  Power  Corporation  Ltd.
13%  Neyveli  Lignite  Corporation  Ltd.
13%  Nuclear  Power  Cor poration  of  India  Ltd.
17.5%  Nuclear  Power  Corporation  of  India  Ltd.
13%  National  Thermal  Power  Corporation  Ltd.
17%  National  Thermal  Power  Corporation  Ltd.
17%  Power  Finance  Corporation  Ltd.
12.5%  Small  Industries  Development  Bank  of  India  Ltd.

Certificate  of  Deposits
The  Industrial  Development  Bank  of  India  Ltd.
 The  Industrial  Finance  Cor poration  of  India  Ltd.

Debentures
BSES Ltd.
Reliance Filaments Ltd.
17%  Synthetic  &  Chemicals  Ltd.
Reliance  Petroleum  Ltd.
(Triple  Option  Convertible  Debentures)

---

---

---

---

Book
Value

1396.85
596.56

Face  Value
Rs.

1,273.33

1,993.41

Market
Value

1738.56
---

Nos.

22.41

22.41

402.55

402.55

Book
Value

1117.58
872.60

Cost
Rs.Crs

375.00

---

343.80

110000
10000
32500
---
---
1000000
---
3500
---
430000
650000
560000
40000
1050000
490000
295000
1240000
970000
100000
250000
10000

1000
1000
1000
1.00 *
50.00 *
1000
6.50
100000
150.00 *
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000

55.50 *
9.25 *

70
100
100
50

4098750
30000000
150000
196200

9.19
0.99
3.50
0.99
50.00
100.00
6.87
35.89
150.00
39.17
66.55
64.17
3.39
105.62
48.49
30.10
148.59
98.43
12.01
28.96
1.00

49.97
8.49

86.76
339.35
1.38
0.19

1,514.31

1,990.18

Market
Value

1387.96
---

4 5

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘F’  (Contd.)

Shares
State Bank of India Ltd.
Delta  Industries  Ltd.
Global  Trust  Bank  Ltd.
Padmini  Polymers  Ltd.
Indian  Petrochemicals  Corporation  Ltd.
BSES Ltd.
Larsen  &  Toubro  Ltd.
Reliance  Capital  Ltd.
Ashoka  Mills  Ltd.

Mutual  Fund  Units
CRB  Arihant  Mangal
GIC  Fortune  ’94
LIC  Dhansamridhi
Units’64
UTI  Master  Growth  1993
UTI  Grand  Master  1993

*  Represents  Rs.  in  crores

Schedule  ‘G’

Current  Assets

Interest  accrued  on  Investments
Inventories
(Cer tified  and  Valued  by  the  Management)
Stores.  spares,  dyes,  chemicals,  etc.
Raw  Materials
Stock-in-Process
Finished  Goods

Sundry  Debtors  (Unsecured)
Over  six  months
Considered  good
Considered  doubtful

Less:  Provision  for  doubtful  debts

Others,  considered  good

Cash  and  Bank  Balances
Cash  on  hand
Balance  with  Scheduled  Banks
In  Current  Accounts
In  Fixed  Deposit  Accounts

In  Asset  Management  Scheme  with  a
Non  Scheduled  Bank

Face  Value
Rs.

Nos.

Cost
Rs.Crs

10
10
10
10
10
10
10
10
10

10
10
10
10
10
10

579500
50400
34500
100000
1377000
2292700
5956850
500000
4190

20000000
5000100
10000000
601896400
2299500
34700

12.59
0.38
0.03
4.85
25.14
51.58
174.71
8.00
0.04

20.00
5.00
10.00
1033.99
3.13
0.05 *

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

8.76

11.35

168.48
222.17
48.42
223.49

83.67
6.66

90.33
6.66

83.67
457.53

0.38

139.93
2.41

142.72

224.07 *

173.13
143.78
41.65
226.08

662.56

584.64

82.47
6.66

89.13
6.66

82.47
511.06

541.20

593.53

0.25

18.84
3.68

22.77

73.57

366.79

1,579.31

96.34

1,285.86

*  With Union Bank of Switzerland (Maximum amount outstanding at any time
during  the  year  Rs    224.07  crores).

4 6

Schedules forming part of the Balance Sheet

Schedule  ‘H’

Loans  and  Advances

Unsecured  -  (Considered  Good)
Loans  to  subsidiary  companies
Advances  recoverable  in  cash  or  in  kind  or  for  value  to  be  received
Deposits
Balance  with  Customs,  Central  Excise  Authorities,  etc.

Reliance Industries Limited

As  at
31st  March,  1995
Rs.
Rs.

Rs.  Crs

As at
31st  March,  1994
Rs.
Rs.

592.64
568.95 *
125.18
84.84

1,371.61

322.09
837.49
69.89
15.12

1,244.59

Includes  Rs.  0.22  crore  from  Officers  (Maximum  amount  outstanding  at  any  time  during  the  year  Rs.  0.22  crore).

Schedule  ‘I’

Current  Liabilities  and  Provisions

Current  Liabilities
Sundry  Creditors
Unclaimed  Dividends
Excess  Debentures  Application  monies  refundable/adjustable
Interest  accrued  but  not  due  on  loans

1,118.23  *
10.74
3.07
62.86

940.01
0.03
0.35
45.86

Provisions
Provision  for  Wealth  Tax  (includes  acquired  on
amalgamation of RPEL and RPPL)
Proposed  Dividend

1,194.90

986.25

1.40
200.17

0.45
139.18

201.57

1,396.47

139.63

1,125.88

*  Includes  for  capital  expenditure  Rs.  286.34  crores  (Previous  Year  Rs.  26.82  crores)  and
Acceptances  of  Rs.  91.31  crores  (Previous  Year  Rs.  3.40  crores).

Schedules forming part of the Profit and Loss Account

Schedule  ‘J’

Other  Income

Export  Incentives
Dividends:

From  Subsidiaries
From  Others

[Tax  Deducted  at  Source  Rs.7.37  crores  (Previous  Year  Rs.9.58  crores)]
Profit  on  Sale  of  Investments  (net)
Profit  on  Sale  of  Assets  (net)
Miscellaneous  Income

Rs.

4.79
79.20

1994-1995

Rs.

0.27

83.99

56.05
0.24
6.85

147.40

Rs.  Crs

1993-1994

Rs.

Rs.

0.01

3 39
35.15

38.54

70.29
---
7.16

116.00

4 7

Reliance Industries Limited

Schedules forming part of the Profit and Loss Account

Schedule  ‘K’

Variation  In  Stock
Stock-ln-Trade  (at  close)
Finished  goods
Stock-in-process

Stock-ln-Trade  (at  commencement)
Finished  goods
Stock-in-ßprocess

Schedule  ‘L’
Manufacturing  8  Other  Expenses
Raw  Materials  Consumed

Stock  at  commencement
Add:  Purchases

Less:Stock  at  close

Inter-Divisional  Transfers
Manufacturing  Expenses

Stores  and  Spare  Parts
Dyes  and  Chemicals
Electric  Power,  Fuel  and  Water
Machinery  Repairs
Building  Repairs
Labour,  Processing  and  Machinery  Hire  Charges
Excise  Duty
Lease  Rent

Payments  to  and  Provisions  for  Employees

Salaries,  Wages  and  Bonus
Contribution  to  Provident  Fund,  Gratuity  Fund,
Superannuation  Fund,  Employees’  State  Insurance  Scheme,
Pension  Scheme,  Labour  Welfare  Fund  etc.
Employees’  Welfare  and  other  amenities

Sales  &  Distribution  Expenses

Samples,  Sales  Promotion  and  Advertisement  Expenses
Brokerage  and  Commission
Packing  Expenses
Warehousing  Charges
Freight  and  Forwarding  Charges
Octroi  Expenses
Sales  Tax

Establishment  Expenses

Insurance
Rent
Rates  and  Taxes
Other  Repairs
Travelling  Expenses
Payment  to  Auditors
General  Expenses
Wealth  Tax
Charity  &  Donations
Loss  on  Sale  of  Assets  (Net)
Provision  for  Doubtful  Debts

Schedule  ‘M’

Interest

Debentures
Fixed  Loans
Others  (Net)

4 8

1994-1995

1993-1994

Rs.

Rs.

Rs.

Rs.

Rs.  Crs

223.49
48.42

226.08
41.65

143.78
1,275.93

1,419.71
222.17

107.72
137.01
289.59
14.18
10.84
92.96
1,517.13
142.97

95.22

12.37
29.22

27.39
57.56
67.26
2.92
48.52
4.33
7.38

27.53
15.23
29.66
12.65
22.05
0.72
120.81
0.60
4.17
---
---

226.08
41.652

271.91

267.73

210.64
31.44

267.73

4.18

242.08

25.65

1,197.54

1,630.63

1,062.25

1,167.20

122.96
1,083.07

1,206.03
143.78

105.04
126.73
236.23
17.83
5.19
36.43
1,090.78
80.23

2,312.40

1,698.46

75.53

8.83
22.00

21.55
37.90
58.21
1.78
13.04
6.00
37.70

30.87
12.72
0.65
8.02
8.91
0.63
95.37
0.20
3.60
0.02
2.00

106.36

176.18

162.99

4.373.44

158.29
141.26
(65.97)

233.58

136.81

215.36

233.42

5,726.16

183.26
21.24
(90.18)

114.32

Reliance Industries Limited

Significant Accounting Policies

Schedule  ‘N’

Significant  Accounting  Policies

A. Basis  of  Preparation  of  Financial  Statements

a)

b)

The  financial  statements  have  been  prepared  under  the  historical  cost  convention,  in  accordance  with  the  generally  accepted
accounting  principles  and  the  provisions  of  the  Companies  Act,  1956  as  adopted  consistently  by  the  Company.

The  Company  generally  follows  mercantile  system  of  accounting  and  recognises  significant  items  of  income  and  expenditure
on  accrual  basis.

B. Fixed  Assets  and  Depreciation

a)

Fixed  Assets  are  stated  at  cost,  net  of  Modvat,  less  accumulated  depreciation.  All  costs,  including  financing  costs  till
commencement of commercial production, net charges on foreign exchange contracts and adjustments arising from exchange
rate  variations  relating  to  borrowings  attributable  to  the  fixed  assets  are  capitalised.

b) Depreciation on fixed assets is provided on straight line method at the rates and in the manner prescribed in Schedule XIV to
the  Companies  Act,  1956  except,  depreciation  on  incremental  cost  arising  on  account  of  translation  of  foreign  currency
liabilities for acquisition of fixed assets, which has been amortised over the residual life of the respective assets and depreciation
on  development  rights  which  has  been  provided  in  proportion  of  oil  production  achieved.

c ) During  the  year,  the  Company  has  amor tised  the  premium  on  leasehold  lands  over  the  remaining  life  of  the  lease,  hence

depreciation  for  the  year  is  higher  by  Rs.  0.49  crore.

C. Foreign  Exchange  Transactions

a)

b)

Transactions  denominated  in  foreign  currencies  are  nor mally  recorded  at  the  exchange  rate  prevailing  at  the  time  of  the
transaction.

Foreign  currency  transactions  remaining  unsettled  at  the  end  of  the  year  are  translated  at  contracted  rates,  when  covered  by
foreign  exchange  contracts  and  at  year  end  rates  in  all  other  cases.  Gains  and  losses  on  foreign  exchange  transactions/
translations  other  than  those  relating  to  fixed  assets  and  investments  are  recognised  to  the  respective  accounts  in  the  Profit
and Loss Account. Gain or loss on translation of long term liabilities incurred to acquire fixed assets is treated as an adjustment
to  the  carrying  cost  of  such  fixed  assets.

D.

Investments

Investments  are  stated  at  cost.

E.

Inventories

Inventories  are  valued  at  cost  except  for  finished  goods  and  byß-ßproducts.  Finished  goods  are  valued  at  lower  of  cost  or  market
value  and  byß-ßproducts  are  valued  at  net  realisable  value.

F.

Sales

Sales  include,  inter-divisional  transfers,  sales  during  trial-run  and  are  net  of  discounts.

G. Excise  Duty

Excise Duty has been accounted on the basis of both payments made in respect of goods cleared as also provision made for goods
lying  in  bonded  warehouses.  Although,  in  the  past,  such  provision  was  not  made  in  the  accounts,  the  change  in  accounting
treatment is consistent with the guidelines issued by the Institute of Chartered Accountants of India and has no impact on the profits
for  the  year  and  net  current  assets  of  the  Company.

H. Employee  Retirement  Benefits

Company’s  contributions  to  Provident  Fund  and  Superannuation  Fund  are  charged  to  Profit  and  Loss  Account. Gratuity  is  charged
to  Profit  and  Loss  Account  on  the  basis  of  actuarial  valuation.

I.

Research  and  Development  Expenses

Expenditure relating to capital items is debited to fixed assets and depreciated at applicable rates. Revenue expenditure is charged
to  Profit  and  Loss  Account  of  the  year  in  which  they  are  incurred.

J.

Leases

Lease  rentals  are  expensed  with  reference  to  lease  terms  and  other  considerations,  except  for  rentals  pertaining  to  the  period  up
to  the  date  of  commissioning  of  the  assets  which  are  capitalised.

K. Accounting  for  Oil  and  Gas  Activity

Assets  and  Liabilities  as  well  as  income  and  expenditure  in  respect  of  the  joint  venture  with  Oil  and  Natural  Gas  Commission  Ltd.
and  Enron  Oil  and  Gas  Ltd.  are  accounted,  on  the  basis  of  available  information,  on  line  by  line  basis  with  similar  items  in  the
Company’s  financial  statements,  according  to  the  participating  interest  of  the  Company.

L.

Issue  Expenses

Issue  Expenses  pertaining  to  the  projects  are  capitalised.

4 9

Reliance Industries Limited

Notes on Accounts

Schedule  ‘O’

Notes  on  Accounts

1.

( a ) The  previous  year’s  figures  have  been  reworked,  regrouped  and  reclassfied  wherever  necessary.

2.

3.

4.

5.

6.

( b ) Figures  have  been  presented  in  ‘crores’  of  rupees  with  two  decimals  in  accordance  with  the  approval  received  from  the

Company  Law  Board.  Figures  less  than  Rs  50,000  have  been  shown  at  actuals  in  brackets.

As  in  the  past,  sales  include  interß-ßdivisional  transfers  of  Rs  1630.63  crores  (Previous  Year  Rs  1167.20  crores)

( a )

In  ter ms  a  Schemes  of  Amalgamation  and  Orders  passed  by  the  Hon’ble  Bombay  High  Cour t,  Reliance  Polyethylene
Limited (RPEL) and Reliance Polypropylene Limited (RPPL) have been amalgamated with the Company with effect from 1st
January, 1995 Pursuant to the said Scheme, the Company has taken over all the assets, liabilities and obligations of both
the  amalgating  companies.

( b ) Pursuant to above 9,95,75,915 Equity Shares of Rs. 10/ß-ß each are to be issued to the shareholders of RPEL and RPPLwithout

payment  being  received  in  cash.

( c ) The  excess  of  value  of  the  assets  (including  calls  in  arrears)  over  liabilities  of  RPEL  and  RPPL  as  appearing  in  the  books  of
account of those two amalgamating companies over the paid-up value of the shares of the Company issued to the shareholders
of  those  two  companies  has  been  accounted  as  under  : The  amount  standing  to  the  credit  of  Share  Premium  and  General
Reserve in the books of RPEL and RPPL as on 31st December 1994 has been credited to the respective accounts in the books
of  the  Company  and  the  balance  has  been  transferred  to  Amalgamation  Reserve.

Interest  -  Others  (net)  is  arrived  at  after  deducting  interest  received/receivable  of  Rs  165.19  crores  (Previous  Year  Rs  94.33)
crores  L  Tax  Deducted  at  Source  of  As  9  88  crores  (Previous  Year  Rs  8  28  crores).

A  sum  of  Rs  0.14  crore  (net)  included  in  ‘Manufacturing  and  Other  Expenses’  represents  net  prior  period  adjustments

( a ) Auditors’  Remuneration  :

Audit  Fees
Tax  Audit  Fees

i)
ii)
iii) For  Certification  and  Consultation  in  finance  and  tax  matters
iv) Expenses  reimbursed

Rs.  Crs

1994-95

1993-94

0.45
0.14
0.08
0.05

0.72

0.36
0.09
0.16
0.02

0.63

( b ) Cost  AuditorAudit  Fees  Rs  0.02  crore  (Previous  Year  Rs  0  02  crore).

7.

( a ) The  Company  has  been  advised  that  the  computation  of  net  profits  for  the  purpose  of  Directors’  remuneration  under  Section
349 of the Companies Act, 1956 need not be enumerated since no commission has been paid to the Directors. Fixed monthly
remuneration  has  been  paid  to  the  Directors  as  per  Schedule  XIII  to  the  Companies  Act  1956.

( b ) Directors’  Remuneration.

Salaries

i)
ii) Contribution  to  Provident  Fund  and  Superannuation  Fund
iii) Provision  for  Gratuity  (as  per  Actuarial  Valuation)

(Previous  Year  Rs  37,400)

iv) Perquisites

Rs.  Crs

1994-95

1993-94

0.35
0.02

0.06
0.03

0.46

0.12
0.02

---
0.02

0.16

8.

The  Incomeß-ßtax  assessments  of  the  Company  have  been  completed  up  to  Assessment  Year  1992-93.   The  total  demandraised
by  the  Income-Tax  Department  up  to  the  said  Assessment  Year  is  Rs  160  66  crores  which  is  disputed.  Based  on  the  decisions  of
the  Appellate  Orders  and  the  inter pretations  of  other  relevant  provisions,  the  Company  has  been  legallyadvised  that  the  Taxation
Reserve  created  in  the  past  would  be  adequate  enough  to  meet  the  Liabilities,  if  any,  in  respect  of  disputed  matters  which  are
pending in appeals.

The  Company  has  been  advised  that  no  provision  for  taxation  is  necessary  for  the  current  financial  year  in  view  of  various
unabsorbed  past  reliefs.

5 0

Notes on Accounts

Schedule  ‘O’  (Contd)

9.

Preß-ßOperative  Expenses
(in  respect  of  Projects  up  to  31st  March,  1995,  to  be  capitalised)

Pre-operative  expenditure  of  projects  under  commissioning,
transfered  from  Profit  and  Loss  Account
Net  pre-operative  expenditure  of  RPEL  and  RPPL
Lease  Expenses
Insurance
Travelling  Expenses
General  Expenses
Interest
Depreciation
Debenture  Issue  Expenses

Less:  Income

Income  from  funds  placed  under  Portfolio  Management  Scheme
Other  Income
Capitalised by allocating to Buildings and Plant & Machinery

Reliance Industries Limited

Rs  Crs

Total  up  to
31st  March,
1995

Total up to
31st  March,
1994

41.41
31.20
4.56
0.27
3.15
37.67
114.52
13.10
8.00

4.52
---
16.30
1.27
3.49
64.18
26.34
17.43
8.00

253.88

141.53

0.03
0.02
58.43

195.40

0.03
0.03
58.82

82.65

10. The  Company  has  an  investment  of  Rs  0.21  crore  in  the  Share  Capital  loan  of  Rs  6  76  crores  and  receivables  on  account  of  sale
of  goods  of  Rs.  1.96  crores  from  Devti  Fabrics  Ltd  (DFL),  a  wholly  owned  subsidiary  company  and  furnished  guarantees  to  Banks
of Rs 3 00 crores on behalf of DFL. The losses of DFL exceeds its paidß-ßup Capital and Reserves as on 31st March, 1995 In view
of the long term involvement of the Company in the said Company, no provision has been made in the accounts for the probable loss
that  may  arise.

11. The  Department  of  Company  Affairs  Government  of  India  vide  its  Order  No  46/34/95-CL-III  dated  30-03-1995  &  issued  under
Section 211(4) of the Companies Act, 1956 has exempted the Company from publication of certain information in the Profit and Loss
Account  under  paras  3(i)(a)  3(ii)(a)  and  3(ii)(b)  of  Schedule  Vl  to  the  Companies  Act,  1956

12. Contingent  Liabilities

( a ) Estimated  amount  of  contracts  remaining  to  be  executed

on  capital  accounts  and  not  provided  for

( b ) Outstanding  guarantees  furnished  to  Banks  and  Financial

Institutions  including  in  respect  of  Letters  of  Credit
opened  by  Bankers

( c ) Guarantees  to  Banks  and  Financial  Institutions  against

credit  facilities  extended  to  third  parties

( d ) Liability  in  respect  of  bills  discounted  with  Banks
( e ) Uncalled  liability  on  partly  paid  Shares/Debentures
(f) Claims  against  the  Company/disputed  liabilities  not

acknowledged  as  debts

Rs  Crs

As  at
31st  March,
1995

As at
31st  March,
1994

706.73

1,047.18

1342.09

483.24

14.27
14.27
15.60

37.71

120.60
42.00
10.19

38.81

5 1

Reliance Industries Limited

Notes on Accounts

13. Licensed  and  Installed  Capacity

Licensed  Capacity

Installed  Capacity

UNIT

1994-95

1993-94

1994-95

1993-94

( a ) Polyester  Filament  Yarn/Polyester  Chips
( b ) Polyester  Staple  Fibre/Polyester  Chips
( c ) Manß-ßmade  Fibre  spun  yarn  on
worsted  system  (Spindles)

( d ) Man-made  Fibre  on  cotton  system  (Spindles)
( e )

(i) Man-made  Fabrics  (Looms)
(ii) Knitting M/c

(f) Purified Terephthalic Acid
( g ) Linear Alkyl Benzene
( h )

(i) Ethylene
(ii) Propylene
(iii) Butadiene  &  Other  C4s
(iv) Benzene
( v ) Toluene
(vi) Xylene
(i) Mono  Ethylene  Glycol
(ii) Ethylene  Oxide
(iii) Higher  Ethylene  Glycol  (By-product)
(i) Ethylene  Oxide
(ii) Ethylene  Glycol  (Non-Fibre)
(iii) Carbon  Dioxide

(i)

 (j)

( k ) High/Linear  Low  Density  Polyethylene

(Swing Plant)
(I) Poly Vinyl Chloride
(m) (i) Chlorine

(ii) Caustic  Soda  (By  product)
(iii) Hydrogen  (By  Product)
(i) Paraxylene
(ii) Benzene  (By  Product)
(i) Mono  Ethylene  Glycol
(ii) Higher  Ethylene  Glycol  (By  Product)
(i)  Mono  Ethylene  Glycol
(ii) Ethylene  Oxide
(iii) Higher  Ethylene  Glycol  (By  Product)
(i) Ethylene
(ii) Propylene
(iii) Butadiene  &  Other  C4s
(i)  Paraxylene
(ii) Benzene

( n )

( o )

( p )

( q )

( r )

M.T.
M.T.

Nos.
Nos.
Nos.
Nos.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.

M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.
M.T.

N.A.
N.A.

N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
750,000
365,000
225,000
235,000
197,000
165,000
100,000
10,000
12,500
100,000
18,000
30,000

N.A.
N.A.
396,000
468,000
11,700
600,000
24,000
100,000
12,500
200,000
25,000
25,000
800,000
390,000
240,000
800,000
32,000

N.A.
N.A.

 32,300+
45,000

N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
750,000
365,000
225,000
235,000
197,000
165,000
100,000
10,000
12,500
100,000
18,000
30,000

N.A.
N.A.
198,000
234,000
5,850
---
---
---
---
---
---
---
---
---
---
---
---

24,094
23,040
712
28
200,000
80,000
U.l.
U.l.
U.l.
U.l.
U.l.
U.l.
60,000
10,000
5,000
---
---
---

160,000
135,000
U.l.
U.l.
U.l.
---
---
---
---
---
---
---
---
---
---
---
---

25,125+
45,000

12,494
---
450
20
200,000
80,000
U.l.
U.l.
U.l.
---
---
---
60,000
10,000
5,000
---
---
---

160,000
100,000
U.l.
U.l.
U.l.
---
---
---
---
---
---
---
---
---
---
---
---

N.A.  ß-ß  Delicensed  vide  Notification  No.477  (E)  Dated  27th  July,  1991.
+  Based  on  average  Denier  of  40.  Installed  Capacities  are  based  on  Certificate  of  the  Management.
U.l. - Under implementation.

14. Production  of  Finished  Products  Meant  For  Sale

Fabrics
Polyester Filament Yarn
Polyester  Staple  Fibres
PTA
LAB
Ethylene  Glycol
PVC M .T. 186597 170304 PE
Crude Oil

Unit
Mtrs. in Lacs
M.T.
M.T.
M.T.
M.T.
M.T.
M  .T.
M.T.

1994-95
474.95
94380
92556
86335
80508
54811
166250
43719

993-94
448.76
93397
76484
106380
77004
62972
132496
---

15. Value  of  Imports  on  C.l.F.  basis  in  respect  of

( a ) Raw  Materials
( b ) Dyes  and  Chemicals,  Catalysts,  Stores  and  Spare  parts
( c ) Capital goods

5 2

Rs.Crs

1994-95

1993-94

808.58
67.80
386.30

553.18
57.31
121.20

Notes on Accounts

16. Expenditure  in  Foreign  Currency  on  Account  of

Interest  in  rupees  on  foreign  currency  loans
Interest  on  Debentures  held  by  Non-residents  on  repatriation  basis  (Gross)
Technical  Knowß-ßhow  &  Engineering  Fees
FCCB  expenses  and  other  matters

Reliance Industries Limited

Rs.Crs

1994-95

1993-94

54.38
2.64
318.62
53.97

64.36
9.02
30.51
50.41

17. Value  of  raw  materials  consumed

Imported
Indigenous

18. Value  of  dyes,  chemicals,  catalysts,

stores  and  spare  parts  consumed

Imported
Indigenous

19. Earnings  in  Foreign  Exchange

Export  of  goods  on  FOB  basis
Interest
Others

20. Remittance  in  Foreign  Currency

on  Account  of  Dividend

1993-94

% of total
Consumption

Rs.in  %
Crores

885.76
311.78

1.197.54

83.08
161.65

244.73

1994-95

of  total
Consumption

73.96
26.04

100.00

33.95
66.05

100.00

Rs.in
Crores

676.43
385.82

1,062.25

107.96
123.81

231.77

63.68
36.32

100.00

46.58
53.42

100.00

Rs.Crs
1993-94

59.91
16.91
0.29

Rs.Crs
1993-94

1994-95

174.45
24.62
6.74

1994-95

The  Company  has  paid  dividend  in  respect  of  shares  held  by
Non-residents  on  repatriation  basis. This  interalia  includes
portfolio  investment  and  direct  investment,  where  the  amount
is  also  credited  to  Nonß-ßResident  External  Account  (NRE  A/c).
The  exact  amount  of  dividend  remitted  in  foreign  currency  cannot
be  ascertained. The  total  amount  remittable  in  this  respect  is
given  herein  below:
( a ) Number  of  Non-resident  shareholders
( b ) Number  of  Equity  Shares  held  by  them
( c )

(i) Amount  of  dividend  paid  (Gross)

Tax  deducted  at  source:  Rs.2.51  crores
(Previous  Year:  Rs.1.20  crores)

(ii) Year  to  which  dividend  relates

19,726
5,95,82,568
18.53

21,481
2,72,11,983
8.53

1993-94

1992-93

As per our Report of even date

For and on behalf of the Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

D.H.  Ambani

Chairman

M.D.  Ambani

Vice Chairman & Managing Director

D.  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 28th April, 1995

A.D.  Ambani

Managing  Director

N.R.  Meswani

Executive  Director

S.S.  Betrabet
U.  Mahesh  Rao

R.H.  Ambani
N.H.  Ambani
M.L. Bhakta
T.  Ramesh  U.  Pai
Y.P. Trivedi

Nominee  Directors

Directors

V.M.  Ambani

Secretary

5 3

Reliance Industries Limited

Statement pursuant to Section 212 of the Companies Act, 1956, relating to Company’s Interest in the
Subsidiary Companies

Name  of  Subsidiary  Company

Devti  Fabrics  Ltd.

Reliance  Industrial
Investments
and  Holdings  Ltd.

Reliance
Petroproducts
Limited

1.

The  financial  year  of  the  Subsidiary
Companies  ended  on

31st  March,  1995

31st  March,  1995

31st  March,  1995

2. Date  from  which  they  become  subsidiary

30th  September,  1985

30th  December,  1988

11th  Februar y,  1992

companies

3.

a. Number  of  shares  held  by  Reliance
Industries  Limited  with  its  nominees
in the subsidiaries at the end of the
financial  year  of  the  subsidiary
companies

b.

Extent  of  interest  of  holding  company
at the end of the financial year of
the  subsidiary  companies

4.

The  net  aggregate  amount  of  the  subsidiary
companies  Profit/(Loss)  so  far  as  it  concerns
the  members  of  the  holding  Company.

a. Not dealt with in the holding Company’s

accounts.

i)

ii)

For  the  financial  year  ended
31st  March,  1995

For  the  previous  financial  years
of  the  subsidiary  companies  since
they  became  the  holding  Company’s
subsidiaries.

b. Dealt with in the holding Company’s

accounts:

2,10,070  Equity  Shares
of the face value of
Rs.10  each
fully  paid-up

14,75,04,400  Equity
Shares  of  the  face
value of Rs. 10 each
fully  paid-up

1,300  Equity  Shares
of the face
value of Rs. 10 each
fully  paid-up

100%

100%

100%

Rs.78.03  Lakhs

Rs.587.16  Lakhs

Rs.20,626

(Rs.834.13  Lakhs)

Rs.172.31  Lakhs

(Rs.30,682)

i)

ii)

For  the  financial  year  ended
31st  March,  1995

For  the  previous  financial  years
of  the  subsidiary  companies
since  they  became  the  holding
Company’s  subsidiaries.

Nil

Nil

Nil

Nil

Nil

Nil

For and on behalf of the Board

D.H.  Ambani

Chairman

M.D.  Ambani

Vice  Chairman  &  Managing  Director

A.D.  Ambani

Managing  Director

N.R.  Meswani

Executive  Director

S.S.  Betrabet
U.  Mahesh  Rao

R.H.  Ambani
N.H.  Ambani
M.L. Bhakta
T.  Ramesh  U.  Pai
Y.P. Trivedi

Nominee  Directors

Directors

V.M.  Ambani

Secretary

Bombay
Dated: 28th April, 1995

5 4

Reliance Industries Limited

Devti Fabrics Limited

Regd. Office :
3rd Floor, Maker Chambers IV,
222, Nariman Point,
Bombay - 400 021.

5 5

Reliance Industries Limited

5 6

Reliance Industries Limited

Directors’ Report

To  the  Members,

Your  Directors  present  the  Eleventh  Annual  Repor t  together  with  the  Audited  Statement  of  Accounts  for  the  Financial  Year  ended
31st  March,  1995.

Operations
The Company has earned a profit of Rs.78.03 lacs during the year under review as against loss of Rs.13.69 lacs in the previous
year.  Sales  decreased  to  Rs.314.42  lacs  as  against  Rs.1176.13  lacs  for  the  previous  year.

Dividend
In  view  of  the  carried  forward  losses,  your  Directors  have  not  recommended  any  Dividend  for  the  Financial  Year  under  review.

Directors
As per the provisions of the Companies Act, 1956, Shri V.M. Ambani and Shri N.M.Sanghvi retire by rotation and being eligible offer
themselves  for  re-appointment.
During  the  year  Shri  H.N.Arora  resigned  from  the  Board. The  Board  acknowledges  the  suppor t  and  guidance  provided  by  Shri
H.N.  Arora  to  the  Company  during  his  tenure  as  Director.

Auditors
M/s. Rajendra & Co. and M/s. Chaturvedi & Shah, Chartered Accountants, retire at the ensuing Annual General Meeting and are
recommended for re-appointment. The Auditors have, Under Section 224(1 -B) of the Companies Act,1956, fur nished a certificate
of  their  eligibility  for  re-appointment.

Deposits
The  Company  has  not  accepted  any  deposits  from  the  Public.  Hence,  no  information  is  required  to  be  appended  to  this  report.

Conser vation  of  Energy, Technology  absorption  and  Foreign  Exchange  Earnings  and  Outgo
The particulars as prescribed under Sub-section(e) of Section 217(1) of the Companies Act, 1956, read with Companies (Disclosure
of  Particulars  in  the  Report  of  Board  of  Directors)  Rules,1988  are  given  in  the  Annexure  which  forms  part  of  the
Directors’  Report.

Personnel
Information as per Section 217(2A) of the Companies Act,1956, read with the Companies (Particulars of Employees) Rules,1975,
is  not  given  as  no  employee  is  drawing  more  than  Rs.25,000/-  per  month.

Appreciation
Your  Directors  wish  to  place  on  record  their  appreciation  of  the  devoted  services  rendered  by  the  Executives,  Staff  and  Workers
of  the  Company.

Bombay
Directors

Dated: 25th April, 1995

For  and  on  behalf  of  the  Board

V.M.  Ambani

N.M.  Sanghavi

J.B.  Dholakia

Annexure  to  Directors’  Report
Particulars  required  under  the  Companies  (Disclosure  of  Particulars  in  the  Report  of  Board  of  Directors)  Rules,  1988

A . Conservation  of  Energy

The Company continued the energy conservation measures undertaken in the past, and tried to explore possibility of further
energy  conservation  measures.

Form  -  A
(Form  for  disclosure  of  particulars  with  respect  to  Conservation  of  Energy)

Part  -  A
A .

Power  and  Fuel  Consumption

1 . Electricity

a . PurchasedUnits

Total  Amount  (Rs)
Rate/Unit  (Rs)

b . Own  Generation

i.

ii.

Through  Diesel  Generator
Units
Units  per  Ltr.  of  Diesel
Cost/Unit  (Rs)
Through  Steam  Turbine/Generator
Units
Unit  per  Ltr.  of  Fuel  Oil/Gas  cost/unit

2 . Coal

Quantity(Tonnes)
Total  Cost  (Rs)
Average  Rate  (Rs)

Current  Year
1994-95

24,18,600
72,28,609
2.99

– –
– –
– –

– –
– –

352
7,16,290
2,034.91

Previous  Year
1993-943.

61,95,240
1,63,06,926
2.63

– –
– –
– –

– –
– –

393
5,96,112
1,516.82

5 7

Reliance Industries Limited

3 .

Furnace  Oil
Quantity  (Kilo  Ltrs.)

Total  Amount
Average  Rate

4 . Others/lnternal  Generation

Quantity
Total  Cost
Average  Rate

Part-  B

B . Consumption  per  Unit  of  Production

Current  Year
1994-95

Previous  Year
1993-943.

– –

– –
– –

– –
– –
– –

– –

– –
– –

– –
– –
– –

Current  Year
1994  -  95

Previous  Year
1993  -  94

Yarn
(Kgs)

Fabrics
( P.M TR)

Yar n
(Kgs)

Fabrics
( P.MTR)

Electricity  (Units)
Furnace  Oil
Coal **
Othe rs
**  Coal  is  used  for  steaming  and  heating  the  yarn  for  the  purpose  of  sizing.  It  has  no  link  with  the  production.

8.63
– –
– –
– –

5.46
– –
– –
– –

– –
– –
– –
– –

– –
– –
– –
– –

Form  -  B
(Form  for  disclosure  of  particulars  with  respect  to  Technology  Absorption)

The Company has no specific Research and Development Department. Hence information to be given in Form - B are not relevant
for  the  Company.  However,  the  Company  has  a  quality  control  depar tment  to  check  the  quality  of  the  products  manufactured.

C . Foreign  Exchange  Earning  and  Outgo

i.

Foreign  Exchange  used  and  earned

Nil

Auditors’ Report
To
The  Members  of  Devti  Fabrics  Limited,

We have audited the attached Balance Sheet of DEVTI FABRICS LIMITED as at 31st March,1995 and the Profit and Loss Account
of  the  Company  for  the  year  ended  on  that  date  annexed  thereto  and  report  that:

1 . As  required  by  the  Manufactur ing  and  Other  Companies  (Auditor’s  Report)  Order,1988,  issued  by  the  Company  Law  Board
in terms of Section 227(4A) of the Companies Act,1956, we enclose in the Annexure a statement on the matters specified in
paragraphs  4  and  5  of  the  said  Order.

2 .

Further  to  our  comments  in  the  Annexure  referred  to  in  Paragraph  1  above,  we  state  that:

( a ) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for

the  purpose  of  our  audit.

( b )

In  our  opinion  proper  books  of  account  as  required  by  law  have  been  kept  by  the  Company,  so  far  as  appears  from  our
examination  of  such  books.

( c ) The  Balance  Sheet  and  Profit  and  Loss  Account  referred  to  in  this  Report  are  in  agreement  with  the  books  of  account.

( d ) Although the Company had incurred substantial losses in the past resulting in the erosion of its net worth, the accounts
of  the  Company  are  prepared  on  going  concern  basis.  Subject  to  the  above,  in  our  opinion  and  to  the  best  of  our
information  and  according  to  the  explanations  given  to  us,  the  said  Balance  Sheet  and  Profit  and  Loss  Account  read
together with the notes thereon, give the information required by the Companies Act,1956, in the manner so required and
give  a  true  and  fair  view:

(i)

in  so  far  as  it  relates  to  the  Balance  Sheet  of  the  state  of  affairs  of  the  Company  as  at  31st  March,1995

(ii)

in  so  far  as  it  relates  to  the  Profit  and  Loss  Account  of  the ‘profit’  of  the  Company  for  the  year  ended  on  that  date.

Bombay
Dated: 25th April,1995

H.  P.  Chatur vedi
Partner

R.J.  Shah
Partner

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

5 8

Reliance Industries Limited

Annexure to Auditors’ Report
Referred to in Paragraph 1 of our Report of even date

1 .

The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.
We are informed that most of the assets have been physically verified by the management during the year and that no material
discrepancies were noticed on such verification. In our opinion, the frequency of such physical verification is reasonable having
regard to the size of the Company and the nature of its assets.

2 . None of the fixed assets have been revalued during the year.

3 . According to the information and explanations given to us, the stocks of finished goods, stores, spare parts and raw materials
have been physically verified by the Management during the year. In our opinion, the frequency of such verification is reasonable.

4 .

In our opinion, the procedures of physical verification of stocks followed by the Management are reasonable and adequate in
relation to the size of the Company and the nature of its business.

5 . As explained to us, there were no material discrepancies noticed on physical verification of the stocks and the same have been

properly dealt with in the books of account.

6 .

7 .

8 .

9 .

10.

11.

In  our  opinion  and  on  the  basis  of  our  examination  of  stock  and  other  records  and  considering  the  method  adopted  for
accounting of excise duty referred to in Note No.4 of Schedule K to the accounts, the valuation of stocks is fair and proper and
is in accordance with the normally accepted accounting principles and is on same basis as in the preceding year.

The Company has taken an interest free unsecured loan from the Holding Company. It has not taken any other loan, secured or
unsecured,  from  companies,  firms  or  other  parties  as  listed  in  the  register  maintained  under  Section  301  of  the  Companies
Act,1956, or from companies under the same management within the meaning of Section 370(1 B) of the Companies Act,1956.
The terms and conditions of the above loan are not, in our opinion, prima facie prejudicial to the interests of the Company.

The  Company  has  not  granted  any  loans,  secured  or  unsecured  to  companies,  firms  or  other  parties  listed  in  the  register
maintained under Section 301 of the Companies Act,1956 or to companies under the same management within the meaning of
Section 370(1B) of the Companies Act,1956.

In respect of loans and advances in the nature of loans given by the Company, the parties have generally repaid the principal
amounts as stipulated and have also been regular in the payment of interest, wherever applicable.

In our opinion and according to the information and explanations given to us, there are adequate internal control procedures
commensurate with the size of the Company and the nature of its business with regard to purchases of stores, raw materials and
for the sale of goods.

In our opinion and according to the information and explanations given to us, there are no transactions of purchase of goods or
materials  and  sale  of  goods  materials  and  services  made  in  pursuance  of  contracts  or  arrangement  entered  in  the  register
maintained under Section 301 and aggregating during the year to Rs.50,000/- or more in respect of each party.

12. As  explained  to  us,  the  Company  has  a  regular  procedure  for  the  determination  of  unserviceable  or  damaged  stores,  raw
materials and finished goods. Adequate provision has been made in the accounts for the loss arising on the items so determined.

13. The Company has not accepted any deposit from the public and consequently the provisions of Section 58A of the Companies

Act, 1956 and the Companies (Acceptance of Deposits) Rules,1975 are not applicable to the Company.

14. The Company has no by-products and in our opinion reasonable records have been maintained by the Company for the sale and

disposal of realisable scrap wherever significant.

15.

In our opinion the Company has an internal audit system commensurate with its size and the nature of its business.

16. The Central Government has prescribed maintenance of cost records under section 209(1) (d) of the Companies Act,1956 in
respect of the manufacturing activities of the Company. We have broadly reviewed the records in this connection and are of the
opinion that the prescribed accounts and records have been made and maintained. However, no detailed examination of the
same has been carried out by us.

17. According to the records of the Company, Provident Fund and Employees’ State Insurance dues have been regularly deposited

with the appropriate authorities.

18. According to the information and explanations given to us, no undisputed amounts payable in respect of income-tax, wealth-tax,
customs duty, sales tax and excise duty were outstanding as on 31st March,1995 for a period of more than six months from the
date they became payable.

19. According to the information and explanations given to us, no personal expenses of employees or Directors have been charged
to revenue account other than those payable under contractual obligations or in accordance with generally accepted business
practice.

20. According to the information and explanations given to us and in our opinion the Company has become a sick industrial Company
within the meaning of clause (O) of Sub-section(1) of Section 3 of the Sick Industrial Companies (Special Provisions) Act,1985.

21.

In respect of the service activities of the Company:

(a) The Company has a reasonable system of recording receipts, issues and consumption of material and stores commensurate

with its size and the nature of its business.

(b) The Company does not have any specific system of allocation of material in respect of the processing activities carried out

on ‘job work’ basis.

(c) The Company has a reasonable system of allocating manhours utilised to the relative jobs commensurate with its size and

the nature of its business.

(d) There is a reasonable system of authorisation at proper levels and an adequate system of internal control commensurate
with the size of the Company and the nature of its business on the issue of stores and allocation of stores and labour to
relative jobs.

For  Chaturvedi  &  Shah
Chartered Accountants

For  Rajendra  &  Co.
Chartered Accountants

Bombay
Dated: 25th April,1995

H .   P .   C h a t u r v e d i
Partner

R . J .   S h a h
Partner

5 9

Reliance Industries Limited

Balance Sheet as at 31st March, 1995

Schedule

1994  -  95

(Rs.  in  Lacs)

1993  -  94

Rs.

Rs.

Rs.

Rs.

Sources  of  Funds:

S h a r e h o l d e r s ’   F u n d s

Share Capital

Loan  Funds

Secured Loans

Unsecured Loans (From Holding Company)

Total

Application  of  Funds:

Fixed  Assets

Gross Block

Less: Depreciation

Net  Block

Current  Assets,  Loans  and  Advances

Current Assets

Inventories

Sundry Debtors

Cash and Bank Balances

Loans  and  Advances

‘ A ’

`B’

‘C’

`D’

‘ E ’

Less:

Current  Liabilities  and  Provisions

‘F’

Current Liabilities

Provisions

Miscellaneous Expenditure
(to the extent not written off or adjusted)

Profit & Loss Account

Total

Notes  on  Accounts

‘ K ’

2 1 . 0 1

21.0

––

6 7 6 . 0 0

157.91

676.00

6 7 6 . 0 0

6 9 7 . 0 1

833.91

854.9

2 2 6 . 5 0

1 6 0 . 7 0

4 0 . 9 7

1 3 . 0 9

2 9 . 1 5

8 3 . 2 1

1 7 . 2 1

1 0 0 . 4 2

2 2 5 . 3 1

––

2 2 5 . 3 1

559.44

401.55

6 5 . 8 0

157.89

74.74

48.73

8.30

131.77

22.86

154.63

285.26

6.49

291.75

( 1 2 4 . 8 9 )

––

7 5 6 . 1 0

6 9 7 . 0 1

(137.12)

0.02

834.13

854.92

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

R.J.  Shah
Partner

      Directors
H.P.  Chaturvedi
Partner

Bombay
Dated: 25th April, 1995

6 0

V.M.  Ambani

N.M.  Sanghavi

J.B.  Dholakia

Profit and Loss Account for the year ended 31st March, 1995

Schedule

1994  -  95

(Rs.  in  Lacs)

1993  -  94

Rs.

Rs.

Rs.

Rs.

Reliance Industries Limited

I n c o m

Sales (Net)

Other Income

Variation in Stock

E x p e n d i t u r e

Manufacturing and Other Expenses

Interest

Depreciation

‘ G ’

‘ H ’

‘ I ’

‘J’

Profit/(Loss)  for  the  year

Add: Balance brought forward from last year

Balance carried to Balance Sheet

Notes  on  Accounts

‘ K ’

3 1 4 . 4 2

4 6 6 . 3 0

( 1 3 . 7 1 )

6 4 8 . 8 1

1   0 . 6 6

2 9 . 5 1

1176.13

75.47

(57.78)

7 6 7 . 0 1

11 93.82

1125.13

23.26

59.12

6 8 8 . 9 8

7 8 . 0 3

( 8 3 4 . 1 3 )

( 7 5 6 . 1 0 )

1207.51

(13.69)

(820.44)

(834.13)

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

      Directors
H.P.  Chaturvedi
Partner

Bombay
Dated: 25th April, 1995

R.J.  Shah
Partner

V.M.  Ambani

N.M.  Sanghavi

J.B.  Dholakia

6 1

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘A’

S h a r e   C a p i t a l

Authorised:

As  at
31st  March,1995
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.

2,50,000

Equity  Shares  of  Rs.  10/-  each

Issued  &  Subscribed:

2,10,070

Equity Shares of Rs. 10/- each fully paid-up
(Held by Reliance Industries Limited, the Holding Company)

2 5 . 0 0

2 1 . 0 1

2 1 . 0 1

25.00

21.01

21.01

Schedule  ‘B’

S e c u r e d   L o a n s

Working Capital Loan from a Bank
Term Loans from Financial Institutions

As  at
31st  March,1995
Rs.

––
––

––

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.

89.15
68.76

1  57.91

N o t e :
Working  Capital  Loans  from  a  scheduled  Bank  are  secured  against  Hypothecation  of  present  and  future  stock  of  the  materials,
stock-in-process, finished goods, book debts, movable machineries including all stock and spare parts belonging to the Company at
Sidhpur in the State of Gujarat, and are further guaranteed by Reliance Industries Limited, the Holding Company.

Schedule  ‘C’

Fixed  Assets

Description

Buildings

Plant & Machinery

Electric Installation

Factory Equipment

Furniture & Fixture

Vehicles

Previous Year

Schedule  ‘D’

As at
1.4.94
Rs.

27.48

504.58

17.99

2.97

4.30

2.12

559.44

560.51

Gross Block (At Cost)

Depreciation

Net  Block

(Rs.  in  Lacs)

Additions

Deductions

Rs.

––

––

––

––

––

––

0.00

0.34

As  at
3 1 . 3 . 9 5
R s .

Total
up to
31.3.95
Rs.

As  at
3 1 . 3 . 9 5
R s .

As at
31.3.94
Rs.

2 7 . 4 8

6.86

2 0 . 6 2

21.54

Rs.

––

329.99

1 7 4 . 5 9

144.77

2 9 . 8 2

117.83

0.76

0.08

––

2.11

1 7 . 2 3

2 . 8 9

4 . 3 0

0 . 0 1

6.16

1.41

1.50

0.00

1 1 . 0 7

12.13

1 . 4 8

2 . 8 0

0 . 0 1

1.67

3.04

1.68

332.94

2 2 6 . 5 0

1  60.70

6 5 . 8 0

157.89

1.41

5 5 9 . 4 4

401.55

1 5 7 . 8 9

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

Current  Assets
Inventories  (at  cost  or  market  value  whicheve
is lower except otherwise stated)

Stores, spares, dyes & chemicals
Raw materials
Stock-in-process
Finished goods
Others

6 2

8 . 1 9
1 . 9 2
7 . 7 5
2 3 . 0 0
0 . 1 1

16.06
14.11
15.78
27.79
1.00

Carried Forward ------------------

4 0 . 9 7

74.74

Schedules forming part of the Balance Sheet

Schedule  ‘D’  (Contd)

Brought  forward

As  at
31st  March,1995
Rs.
Rs.
4 0 . 9 7

Sundry  Debtors  (Unsecured)

Over six Months:
Considered doubtful
Others: Considered good

Less: Provision for doubtful debts

C a s h   a n d   B a n k   b a l a n c e s

Cash on hand
Balance  with  Scheduled  Banks:

In Current Accounts
In Fixed Deposit Accounts

Schedule  ‘E’

L o a n s   a n d   A d v a n c e s
(Unsecured, Considered Good)

Advances recoverable in cash or in kind or for value to be received
Deposits
Prepaid expenses
Balance with Customs, Central Excise Authorities, etc.

Schedule  ‘F’  (Contd)

Current  Liabilities  &  Provisions

Current  Liabilities
Sundry Creditors
Interest accrued but not due on loans

Provisions

Gratuity, Superannuation and Provident Funds

Schedules forming part Of the Profit and Loss Account

Schedule  ‘G’

O t h e r   I n c o m e

Processing charges
Profit on sale of assets
Miscellaneous Income
Excess provision for expenses no longer required

Reliance Industries Limited

   (Rs. in
Lacs)

As at
31st  March,  1994
Rs.
Rs.
74.74

7.82
48.73

56.55
7.82

––
1 3 . 0 9

1 3 . 0 9
––

1 . 4 9

2 6 . 7 6
0 . 9 0

1 3 . 0 9

48.73

1.13

3.75
3.42

2 9 . 1 5

8 3 . 2 1

8.30

131.77

As  at
31st  March,1995
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.

3 . 5 7
1 2 . 8 2
0 . 5 3
0 . 2 9

1 7 . 2 1

6.09
12.82
0.58
3.37

22.86

As  at
31st  March,1995
Rs.
Rs.

   (Rs. in
Lacs)

As at
31st  March,  1994
Rs.
Rs.

2 2 5 . 2 6
0 . 0 5

284.41
0.85

2 2 5 . 3 1

––

2 2 5 . 3 1

1994  -  95
Rs.

1 8 . 7 5
4 3 4 . 4 1
8 . 7 3
4 . 4 1

4 6 6 . 3 0

285.26

6.49

291.75

 (Rs.  in  Lacs)
1993  -  94
Rs.

58.10
2.10
15.03
0.24

75.47

6 3

Reliance Industries Limited

Schedules forming part of the Profit and Loss Account

Schedule  ‘H’

V a r i a t i o n   i n   S t o c k
Stock-in-Trade   (at  close)

Finished goods
Stock-in-process
Others

Stock-in-Trade   (at  commencement)

Finished goods
Stock-in-process
Others

Schedule  ‘I’

1994  -  95

    (Rs.  in  Lacs)
1993  -  94

Rs.

Rs.

Rs.

Rs.

2 3 . 0 0
7 . 7 5
0 . 1 1

2 7 . 7 9
1 5 . 7 8
1 . 0 0

3 0 . 8 6

4 4 . 5 7

( 1 3 . 7 1 )

27.79
15.78
1.00

72.60
28.87
0.88

44.57

102.35

(57.78)

1994  -  95

    (Rs.  in  Lacs)
1993  -  94

M a n u f a c t u r i n g   a n d   o t h e r   E x p e n s e s

Rs.

Rs.

Rs.

Rs.

Raw  material  consumed

Stock  at  commencement
Add: Purchases

Less: Stock at close

  M a n u f a c t u r i n g   E x p e n s e s

Carriage inward
Stores and spare parts
Dyes & Chemicals
Electric Power, fuel and water
Machinery repairs
Labour, Processing and machinery hire charges

Payment  to  and  Provisions  for  employees

Salaries, Wages and Bonus
Contribution to Provident Fund, Gratuity Fund, Superannuation Fund,
Employees’ State Insurance Scheme, Pension Scheme, Labour
Welfare  Fund  etc.
Employees’ Welfare and other amenities
Retrenchment Compensation

Sales  and  Distribution  Expenses

Samples. Sales Promotion and Advertisement Expenses
Brokerage and Commission
Packing Expenses
Freight and forwarding charges
Octroi Expenses
Sales Tax

Establishment  Expenses

Insurance
Rent
Rates and taxes
Other repairs
Travelling expenses
Payment to Auditors
General Expenses
Provision for Doubtful debts

S c h e d u l e   ‘ J ’

Interest
Fixed Loans
Others (Net)

6 4

1 4 . 1 1
1 7 8 . 6 8

1 9 2 . 7 9
1 . 9 2

0 . 0 6
5 . 4 2
0 . 1 1
7 9 . 6 7
0 . 1 1
2 . 2 9

1 9 5 . 2 7

6 1 . 2 3
1 8 . 3 3
5 4 . 7 9

0 . 0 5
3 . 0 3
6 . 0 2
2 . 6 3
––
1 3 . 7 5

3 . 5 9
1 . 1 0
0 . 5 4
0 . 4 4
0 . 2 5
0 . 3 5
8 . 9 1
––

1 9 0 . 8 7

87.66

3 2 9 . 6 2

633.12

214.50

203.27

64.78
582.45

647.23
14.11

0.26
31.10
0.32
169.06
0.76
13.00

167.14

16.13
12.22
7.78

0.01
9.62
21.98
4.77
0.10
10.75

2 5 . 4 8

47.23

3.40
5.00
0  75
1.07
0.44
0  35
8.73
7.27

27.01

1125.13

Rs.  Lacs
1993  -  94
Rs.

11.53
11.73

23.26

1 5 . 1 8

6 4 8 . 8 1

1994  -  95
Rs.

5 . 8 6
4 . 8 0

1 0 . 6 6

Reliance Industries Limited

Schedule ‘K’

N o t e s   o n   A c c o u n t s

1 . Significant  Accounting  Policies

A . Basis  of  preparation  of  Financial  Statements

i)

ii)

The Financial Statements have been prepared under the Historical Cost Convention in accordance with the generally
accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the Company.
The same are prepared on a going concern basis.

The Company follows mercantile system of accounting and recognises significant items of income and expenditure on
accrual basis.

B . Fixed  Assets  and  Depreciation

i)

ii)

Fixed assets are stated at acquisition cost less accumulated depreciation.

Depreciation on fixed assets is provided under the straight line method at the rates and in the manner prescribed by
Schedule XIV to the Companies Act, 1956.

C .

I n v e n t o r i e s

i)

ii)

Raw Materials, Stores, Spares, Dyes & Chemicals are valued at cost.

Stock-in-process is valued at cost including related overheads.

iii) Finished Goods are valued at cost or market value, whichever is lower. Costs includes cost of production and expenses

incurred in putting the inventories in their present location and condition.

D . S a l e s

Sales is net of excise & sales tax collected from customers.

E . E m p l o y e e / R e t i r e m e n t   B e n e f i t s

i)

Company’s contributions to Provident Fund, Superannuation Fund and other funds for the year are charged to Profit
and  Loss  Account.

ii) Gratuity is charged to Profit and Loss Account on the basis of actuarial valuation.

2 .

Figures of the previous year have been regrouped/rearranged wherever necessary.

3 . Auditors’ Remuneration:

(a) Audit fees
(b) Tax audit fees

1994  -  95

Rs.

0 . 2 5
0 . 1 0

0 . 3 5

Rs.  Lacs

1993  -  94

Rs.

0.25
0.10

0.35

4 .

The Company has been accounting liability for Excise Duty in respect of finished products lying in factory premises as and when
the  same are cleared/debonded. Accordingly estimated liability amounting to Rs.4.09 lacs in respect of such products at the
end of the Financial Year has not been provided for in the accounts and hence not included in the valuation of inventory. This
accounting treatment has no impact on the profits for the year.

5 . Contingent Liabilities

Claims against the Company not acknowledged as debts

6 .

Licensed & Installed Capacity

As  at
3 1 s t   M a r c h ,
1 9 9 5

1 . 5 0

Rs.  Lacs
As at
31st  March,
1994

6.10

Licensed  Capacity

Installed  Capacity

31.3.95

31.3.94

31.3.95

31.3.94

Spindles

N.A.

N.A.

11816

23336

7 . Production of finished products meant for sale

Blended Yarn

8 . Value of imports on CIF basis

9 . Expenditure in-foreign currency

Unit

M.T.

1 9 9 4 - 1 9 9 5

1993-1994

2 4 3

––

––

973

––

––

6 5

Reliance Industries Limited

S c h e d u l e   ‘ K ’   ( C o n t d )

10. Quantitative Information

a) Opening  stock

i)

Finished Stock

Yarn

ii)

Stock in process (Yarn)

iii) Others

b) Closing stock

i)

ii)

Finished stock (Yarn)

Stock in process (Yarn)

iii) Others

c ) Sales

Yarn

1176.13

d) Raw Material Consumed

Cotton

Fibre

Viscose

11. Value of Raw Material Consumed

Unit

Quantity

1994  -  95

1993  -  94

Rs.
Lacs

Quantity

Rs.
L a c s

M.T.

2 6

2 7 . 7 9

1 5 . 7 8

1 . 0 0

6 9

28.87

M.T.

1 8

2 3 . 0 0

2 6

7 . 7 5

0 . 1 1

72.60

0.88

27.79

15.78

1.00

M.T.

2 5 1

3 1 4 . 4 2

1016

M.T.

M.T.

M.T.

1 0 4

1 4 2

3 2

5 5 . 2 3

1 1 9 . 3 6

1 6 . 2 8

206

517

319

67.75

377.57

187.80

Rs.
Lacs

1994  -  95

%  of  total
Consumption

1993  -  94

Rs.

% of total
L a c s Consumption

Indigenous

1 9 0 . 8 7

1 0 0 . 0 0

633.12

100.00

12. Value of stores, spare parts

dyes & chemicals

Rs.
Lacs

1994  -  95

%  of  total
Consumption

1993  -  94

Rs.

% of total
L a c s Consumption

Indigenous

5 . 5 3

1 0 0 . 0 0

31.42

100.00

13. Earnings in foreign exchange

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

R.J.  Shah
Partner

      Directors
H.P.  Chaturvedi
Partner

Bombay
Dated: 25th April, 1995

6 6

V.M.  Ambani

N.M.  Sanghavi

J.B.  Dholakia

Reliance Industries Limited

Reliance Industrial Investments and Holdings Limited

Regd. Office

3rd Floor, Maker Chambers IV,

222, Nariman Point,

Bombay - 400 021.

6 7

Reliance Industries Limited

Directors’ Report

To the Members,

Your Directors present the Ninth Annual Report together with the Audited Statement of Accounts for the year ended 31st March, 1995.

F i n a n c i a l   R e s u l t s

Profit before tax

Less: Provision for taxation

Profit after tax

Less: Short provision of tax for the earlier year

Add: Balance in Profit & Loss Account

Less: a. Transfer to General Reserve

  b. Proposed Dividend

Balance carried forward to Balance Sheet

1994  -  95

6 4 7 . 1 6

6 0 . 0 0

5 8 7 . 1 6

4 . 0 1

5 8 3 . 1 5

1 7 2 . 3 1

7 5 5 . 4 6

6 0 5 . 7 7

1 4 9 . 6 9

Rs.  Lacs

1993  -  94

879.03

152.00

727.03

3.34

723.69

0.72

724.41

552.10

172.31

72.70

479.40

6 0 . 0 0

5 4 5 . 7 7

I n c o m e

During the year, the Company received dividend income of Rs.535.37 lacs from investments.

D i v i d e n d

Your Directors are pleased to recommend a dividend of Re.0.37 per share on 14,75,04,400 Equity Shares of Rs.10/- each (subject
to deduction of tax at source) for the financial year ended 31st March, 1995 aggregating to Rs. 545.77 lacs.

D i r e c t o r s

Shri Sandeep Junnarkar was appointed as an Additional Director of the Company on 5.10.1994. He holds office of Director up to the
date of the ensuing Annual General Meeting and is eligible for re-appointment. Shri Satish Seth retires by rotation and being eligible
offers himself for re appointment

Shri Manoj H. Modi resigned from the Board of Directors of the Company on 5.10.1994 The Directors record their appreciation for the
valuable services rendered by Shri Manoj H. Modi during his tenure as Director.

P e r s o n n e l

The Company has not paid any remuneration attracting the provisions of Companies (Particulars of Employees) Rules, 1975 read with
Section 217(2A) of the Companies Act, 1956. Hence, no information is required to be appended to this report in this regard.

Conservation  of  Energy,  Technology  absorption  and  Foreign  Exchange  Earnings  and  Outgo

Being an investment company, there are no particulars furnished in this report as required under section 217(1) (e) of the Companies
Act,1956, relating to conservation of energy and technology absorption. There was no foreign exchange earnings or outgo during
the year.

D e p o s i t s

The Company has not accepted any deposit from the public. Hence, no information is required to be appended to this report in terms
of Non-Banking Financial Companies (Reserve Bank) Directions, 1977.

Auditors

The Auditors of the Company, M/s. Rajendra & Co. and M/s. Chaturvedi & Shah hold office until the conclusion of the ensuing Annual
General Meeting and are recommended for reappointment. The Company has received Certificates from these Auditors to the effect
that their reappointment, if made, would be within the prescribed limits under Section 224(1-B) of the Companies Act, 1956.

For and on behalf of the Board Alok Agarwal Satish Seth Directors Bombay Dated: 25th April, 1995 Sandeep Junnarkar -

Bombay
Dated: 25th April, 1995

6 8

For  and  on  behalf  of  the  Board

Alok  Agarwal

Satish  Seth

Directors

Sandeep  Junnarkar

Reliance Industries Limited

Auditors’ Report

T o
The Members of Reliance Industrial Investments and Holdings Limited,

We  have  audited  the  attached  Balance  Sheet  of  RELIANCE  INDUSTRIAL  INVESTMENTS  AND  HOLDINGS  LIMITED  as  at  31st
March, 1995, and the Profit & Loss Account for the year ended on that date annexed thereto and report that:

1 . As required by the Manufacturing and Other Companies (Auditors’ Report) Order,1988 issued by the Company Law Board in
terms  of  Section  227  (4A)  of  the  Companies  Act,  1956,  we  enclose  in  the  Annexure  a  statement  on  the  matters  specified  in
paragraphs 4 and 5 of the said Order.

2 .

Further to our comments in the Annexure referred to in paragraph 1 above, we report that:

(a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for

the purpose of our audit.

(b)

In  our  opinion  proper  books  of  account  as  required  by  law  have  been  kept  by  the  Company,  so  far  as  appears  from  our
examination of such books.

(c) The Balance Sheet and Profit and Loss Account referred to in this Report are in agreement with the books of account.(d)
In our opinion and to the best of our information and according to the explanations given to us, the said Balance Sheet and
Profit and Loss Account read together with the notes thereon, give the information required by the Companies Act, 1956, in
the manner so required and give a true and fair view:

i)

ii)

in so far as it relates to the Balance Sheet of the state of affairs of the Company as at 31st March,1995 and

in so far as it relates to the Profit and Loss Account of the ‘profit’ of the Company for the year ended on that date.

For  Chaturvedi  &  Shah
Chartered Accountants

For  Rajendra  &  Co.
Chartered Accountants

Bombay
Dated: 25th April,1995

R a j e s h   D .   C h a t u r v e d i
Partner

R . J .   S h a h
Partner

Annexure to Auditors’ Report
Referred to in Paragraph 1 of our Report of even date

1 . As the Company had no Fixed Assets during the year, Clauses 4(A)(i) and (ii) of the said Order are not applicable.

2 . Since the Company has not commenced any manufacturing and/or trading activity, items (iii), (iv), (v), (vi), (x), (xi), (xii), (xiv) and

(xvi) of the Clause A of paragraph 4 of the aforesaid Order are not applicable.

3 .

4 .

5 .

6 .

The Company had received an interest free unsecured loan from the holding Company. It has not taken any other loan, secured
or unsecured, from companies, firms and other parties as listed in the register maintained under Section 301 of the Companies
Act,1956, or from companies under the same management within the meaning of Section 370(1 B) of the Companies Act,1956.
The terms and conditions of the above loan are not, in our opinion, prima facie prejudicial to the interests of the Company.

The  Company  has  not  granted  any  loans,  secured  or  unsecured  to  companies,  firms,  or  other  parties  listed  in  the  Register
maintained under Section 301 of the Companies Act,1956, or to Companies under the same management within the meaning of
Section 370 (1 B) of the Companies Act,1956.

In respect of the loans and advances in the nature of loans given by the Company, parties are generally repaying the principal
amounts as stipulated and are also regular in the payment of interest.

In our opinion and according to the information and explanations given to us, the Company has not accepted any deposits from
the  public.

7 .

In our opinion the Company has an internal audit system commensurate with its size and the nature of its business.

8 . According to the information and explanations given to us, the provisions of the Employees’ Provident Fund and Miscellaneous

Provisions Act,1952 and the Employees’ State Insurance Act,1948 are not applicable to the Company.

9 . According to the information and explanations given to us, no undisputed amounts payable in respect of Income-Tax, Wealth-
Tax, Sales-Tax, Excise Duty and Customs Duty were outstanding as at 31st March,1995 for a period of more than six months
from the date they became payable.

10.

In  our  opinion  and  according  to  the  information  and  explanations  given  to  us,  no  personal  expenses  have  been  charged  to
revenue  account.

11. The  Company  is  not  a  Sick  Industrial  Company  within  the  meaning  of  clause  (O)  of  sub-section  (1)  of  Section  3  of  the  Sick

Industrial Companies (Special Provisions) Act,1985.

12. Adequate documents and records are maintained by the Company for the loans and advances granted on the basis of security

by way of pledge of shares, debentures and other securities.

13. According to the information and explanations given to us, the provisions of any special statute applicable to Chit Fund, Nidhi

or Mutual Benefit Society are not applicable to the Company.

14.

In our opinion, the Company has maintained proper records and made timely entries in respect of investments dealt in or traded
by  the  Company.  The  Company’s  investments  are  held  in  its  own  name,  save  and  except,  those  in  the  process  of  being
transferred in its name.

For  Chaturvedi  &  Shah
Chartered Accountants

For  Rajendra  &  Co.
Chartered Accountants

Bombay
Dated: 25th April,1995

R a j e s h   D .   C h a t u r v e d i
Partner

R . J .   S h a h
Partner

6 9

Reliance Industries Limited

Balance Sheet as at 31st March, 1995

Sources  of  Fun ds

S h a r e h o l d e r s ’   F u n d s
Capital

Reserves  &  Surplus
General Reserve
As per last Balance Sheet
Add: Transferred from Profit and Loss Account

Profit and Loss Account

Loan  Funds
Unsecured Loans
(From Holding Company)

Total

Application  of  Funds

Investments ‘ B ’
Current  Assets,  Loans  and  Advances
Current Assets
Sundry Debtors
Cash and Bank Balances

`C’

Loans  and  Advances

Less:

Current  Liabilities  and  Provisions

‘ D ’

Current Liabilities
Provisions

Schedule

1994  -  95

(Rs.  in  Lacs)

1993  -  94

Rs.

Rs.

Rs.

Rs.

‘ A ’

1 4 7 5 0 . 4 4

14750.44

2 6 5 . 1 6

192.46

6 0 . 0 0

3 2 5 . 1 6
1 4 9 . 6 9

72.70

265.16
172.31

4 7 4 . 8 5

437.47

2 8 1 3 0 . 3 5

4 3 3 5 5 . 6 4

31533.00

46720.91

4 2 4 4 2 . 6 4

42310.98

––
1 1 9 4 . 1 6

1 1 9 4 . 1 6
3 3 1 . 2 9

1 5 2 5 . 4 5

5 . 6 4
6 0 6 . 8 1

6 1 2 . 4 5

1835.26
2982.87

4818.13
256.21

5074.34

31.97
632.44

664.41

Net Current Assets

Total

9 1 3 . 0 0

4 3 3 5 5 . 6 4

4409.93

46720.91

Notes  on  Accounts

‘F’

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Alok  Agarwal

Rajesh  D.  Chaturvedi
Partner

R.J.  Shah
Partner

Satish  Seth

Directors

Sandeep  Junnarkar

Bombay
Dated: 25th April, 1995

7 0

Profit and Loss Account for the Year ended 31st March, 1995

Schedule

1994  -  95

(Rs.  in  Lacs)

1993  -  94

Rs.

Rs.

Rs.

Rs.

Reliance Industries Limited

I n c o m e

Dividend Income
(Tax deducted at source Rs.132.32 lacs
Previous year Rs.118.22 lacs)

Interest  Received
(Tax deducted at source Rs.NIL previous year Rs.32.88 lacs)

Commission & Brokerage

Profit on Sale of Investments (Net)

5 3 5 . 3 7

478.13

7 4 . 7 3

3 . 8 1

3 8 . 3 2

6 5 2 . 2 3

162.59

––

317.33

958.05

E x p e n d i t u r e

Establishment & Other Expenses

‘ E ’

5 . 0 7

79.02

Profit  before  tax
879.03

Less: Provision for taxation

Profit  after  tax

Less: Short provision of tax for the earlier year

Add: Balance brought forward from last year

Amount  available  for  appropriation

Appropriations

General Reserve
Proposed Dividend
(Subject to Tax)

B a l a n c e   c a r r i e d   t o   B a l a n c e   S h e e t

Notes  on  Accounts

‘F’

6 4 7 . 1 6

72.70
479.40

6 0 . 0 0

5 8 7 . 1 6
4 . 0 1

5 8 3 . 1 5
1 7 2 . 3 1

7 5 5 . 4 6

6 0 5 . 7 7

1 4 9 . 6 9

152.00

727.03
3.34

723.69
0.72

724.41

552.10

172.31

6 0 . 0 0
5 4 5 . 7 7

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Alok  Agarwal

Rajesh  D.  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 25th April, 1995

Satish  Seth

Directors

Sandeep  Junnarkar

7 1

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘C’

31st  March,  1994

S h a r e   C a p i t a l

Authorised
149990000

10000

Equity  Shares  of  Rs.10/-  each

11 % Non-Cumulative Redeemable
Preference  Shares  of  Rs.10/-  each

Issued  &  Subscribed

147504400

Equity  Shares  of  Rs.10/-  each
fully paid up (held by Reliance Industries Limited,
the holding Company)

S c h e d u l e   ‘ B ’
(Rs. Lacs)

Investments (Valued, Verified & Certified by Management)

( A ) Q u o t e d

Equity  Shares  -  Fully  Paid-up

13067712

Larsen & Toubro Ltd. of Rs.10/- each

882370

Kothari Sugars and Chemicals Ltd. of Rs.10/- each

* 95796000

Reliance  Petroleum  Ltd.  of  Rs.10/-  each

17800

Nirma  Ltd.  of  Rs.10/-  each

34500 Global  Trust  Bank  Ltd.  of  Rs.10/-  each

(––)

De b ent ur es  -  Par tly  Paid-up

––
(235400)

16% Secured Optionally fully Convertible Debentures
of  Reliance Polypropylene Ltd. of Rs.50/- each

––
(183600)

16 % Secured Optionally fully Convertible Debentures
of  Reliance  Polyetheylene  Ltd.  of  Rs.50/-  each

As  at

Rs.

1 4 9 9 9 . 0 0

1 . 0 0

1 5 0 0 0 . 0 0

(Rs.  in  Lacs)
As at
31st  March,1995

Rs.

14999.00

1.00

15000.00

1 4 7 5 0 . 4 4

14750.44

1 4 7 5 0 . 4 4

14750.44

As  at
3 1 s t   M a r c h ,   1 9 9 5
R s .

As at
31st March,1994
Rs.

1 3 1 3 9 . 7 2

3 3 7 . 3 0

9 5 7 9 . 6 0

1 9 . 5 8

3 . 4 5

––

––

13139.72

337.30

9579.60

19.58

––

40.02

31.21

* 95796000

Secured Tripal Option Convertible Debentures
(TOCDS) of Reliance Petroleum Ltd. of Rs.50/- each

9 5 7 9 . 6 0

9579.60

(B)        Unquoted

Equity  Shares  -  Fully  Paid-up

22900 Observer (India) Ltd. of Rs.10/- each

(26400)

(C )   S har e  Application  Money

Pending Adjustment towards
Shares/TOCDS of Reliance Petroleum Ltd.

HDFC Bank Ltd.
2000000  Equity  Shares  of  Rs.10/-  each

Quoted  Investments  -   Book  Value

                Market Value

3 . 7 9

4.35

9 5 7 9 . 6 0

9579.60

2 0 0 . 0 0

4 2 4 4 2 . 6 4

3 2 6 5 9 . 2 5
8 6 7 8 0 . 1 0

––

42310.98

32707.45
59316.65

*The Company’s investment in Reliance Petroleum Ltd. is towards promoters contribution . This is subject to lock in period of five
years from the date of commercial production, that is till 30th June, 2001.

7 2

Schedules forming part of the Balance Sheet

Schedule  ‘C’

Current  Assets,  Loans  and  Advances

Current Assets

Sundry Debtors

(Unsecured, considered good subject to confirmation)

Over six months

Others

Cash and Bank Balances:

Cash on hand

Balance  with  a  Scheduled  Bank:

In Current Account

In Fixed Deposit Account

Loans  and  Advances

Advances recoverable in cash or in kind or for value

to  be  received

Deposit

Advance Payment of Taxes

# Utilised to acquire stockinvest instrument.

Schedule  ‘D’

Current  Liabilities  and  Provisions

Current  Liabilities

Sundry Creditors

Other Liabilities

Provisions

For Taxation

Proposed Dividend

Reliance Industries Limited

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

––

––

0 . 0 7

1 1 9 4 . 0 9

––

3 5 . 6 7

1 0 0 . 0 0

1 9 5 . 6 2

36.05

1799.21

––

1835.26

0.01

375.18

2607.68

#--------------

  1 1 9 4 . 1 6

2982.87

41.81

––

214.40

3 3 1 . 2 9

1 5 2 5 . 4 5

256.21

5074.34

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

––

5 . 6 4

6 1 . 0 4

5 4 5 . 7 7

2.46

29.51

5 . 6 4

31.97

153.04

479.40

6 0 6 . 8 1

6 1 2 . 4 5

632.44

664.41

7 3

Reliance Industries Limited

Schedule Forming part of the Profit & Loss Account

Schedule  ‘E’

Establishment  &  other  Expenses

Salary, Wages and Bonus

Legal & Professional Charges

Filing Fees

Miscellaneous Expenses:

Interest Tax

Brokerage Paid

Other Administrative Expenses

Auditors’ Remuneration:
Audit Fees
Tax Audit Fees

S c h e d u l e   ‘ F ’

N o t e s   o n   A c c o u n t s

1 . Basis of Preparation of Financial Statements

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

––

0 . 0 6

2 . 2 2

1 . 0 0
0 - 5 0

1 . 2 8

––

0 . 0 1

2 . 2 8

1 . 5 0

5 . 0 7

0.75

1.24

75.01

0.52

1.50

79.02

0.05

––

0.47

1.00
0.50

a)

The  financial  statements  have  been  prepared  under  the  historical  cost  convention,  in  accordance  with  the  generally
accepted accounting principles and the provisions of the Companies Act,1956 as adopted consistently by the Company.

b)

Investments are stated at cost.

2 . Previous year’s figures have been regrouped and/or rearranged wherever necessary.

3 . Contingent Liabilities

As  at
3 1 s t   M a r c h , 1 9 9 5
R s .   L a c s

Uncalled liabilities on partly paid shares/debentures

2 8 7 3 8 . 8 0

As at

31st March,1994

Rs. Lacs

28843.55

4 . As  the  Company  is  not  a  manufacturing  company,  information  required  under  paragraphs  3  and  4  of  Schedule  Vl  of  the

Companies Act,1956 is not given.

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Alok  Agarwal

Rajesh  D.  Chaturvedi
Partner

R.J.  Shah
Partner

Satish  Seth

Directors

Sandeep  Junnarkar

Bombay
Dated: 25th April, 1995

7 4

Reliance Petroproducts Limited

Regd. Office:

201/202, Lalita Complex,

Near Vijaya Bank,

352/3, Rasala Road,

Navrangpura,

Ahmedabad 380 009.

Reliance Industries Limited

7 5

Reliance Industries Limited

Directors’ Report

To the Members

Your Directors present the Fifth Annual Report together with the Audited Statement of Accounts for  the Financial Year ended 31st
March,  1995.

F i n a n c i a l   R e s u l t s

The Company made a profit of Rs.0.21 lac during the year under review as against loss of Rs.0.12  lac for the previous year.

D i v i d e n d

In view of the accumulated losses of previous years, the Board of Directors has not recommended  any dividend for the financial year
under review.

D i r e c t o r s

As  per  the  provisions  of  the  Companies  Act,  1956,  Shri  J.S.  Bakshi  retires  by  rotation  and  being    eligible  offers  himself  for  re-
appointment.

D e p o s i t

The Company has not accepted any deposit from the public. Hence, no information is required to  be appended to this report.

P e r s o n n e l
The Company has not paid any remuneration attracting the provisions of the Companies  (Particulars of Employees) Rules, 1975 read
with Section 21 7(2A) of the Companies Act ,1956.  Hence no information is required to be appended to this report in this
regard.

Conservation  of  Energy,  Technology  absorption,  and  Foreign  Exchange  Earnings  and  Outgo

As no manufacturing activities have commenced till the date of this report, no information is  required to be disclosed in respect of
conservation of energy, technology absorption and foreign  exchange earnings and outgo.

Auditors

The  Auditors  of  the  Company,  M/s.  Rajendra  &  Co.  and  M/s.  Chaturvedi  &  Shah,  hold  office  until    the  conclusion  of  the  ensuing
Annual General Meeting and are recommended for reappointment.  The Company has received certificate from the Auditors to the
effect that their reappointment, if  made, would be within the prescribed limits under Section 224(1-B) of the Companies Act,1956

Bombay
Dated: 25th April, 1995

For and on behalf of the Board

J . S .   B a k s h i

K . K .   S e t h

Directors

7 6

Reliance Industries Limited

Auditors’ Report

T o
The Members of Reliance Petroproducts Limited

We  have  audited  the  attached  Balance  Sheet  of  Reliance  Petroproducts  Limited  as  at  31st  March,1995  and  the  Profit  &  Loss
Account for the year ended on that date annexed thereto and report that:

1 . As required by the Manufacturing and Other Companies (Auditors’ Report) Order,1988, issued by the Company Law Board in
terms  of  Section  227(4A)  of  the  Companies  Act,1956,  we  enclose  in  the  Annexure  a  statement  on  the  matters  specified  in
paragraphs 4 and 5 of the said Order.

2 .

Further to our comments in the Annexure referred to in paragraph 1 above, we report that:

a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for

the purpose of our audit.

b)

c )

d)

In our opinions proper books of account as required by law have been kept by the Company so far as appears from our
examination of such books.

The Balance Sheet and Profit and Loss Account referred to in this Report are in agreement with the books of account.

In our opinion and to the best of our information and according to the explanations given to us, the said Balance Sheet and
Profit and Loss Account read together with the notes thereon, give the information required by the Companies Act,1956, in
the manner so required and give a true and fair view:

i)

ii)

in so far as it relates to the Balance Sheet of the state of affairs of the Company as at 31st March 1995, and

in so far as it relates to the Profit and Loss Account of the ‘profit’ of the Company for the year ended on that date.

For  Chaturvedi  &  Shah
Chartered Accountants

For  Rajendra  &  Co.
Chartered Accountants

Bombay
Dated: 25th April,1995

D e v a n a n d   C h a t u r v e d i
Partner

R . J .   S h a h
Partner

Annexure to Auditors’ Report
Referred to in Paragraph 1 of our Report of even date

1 . As the Company had no Fixed Assets during the year, clauses 4(A)(i) and (ii) of the said Order are not applicable.

2 . Since the Company has not commenced any manufacturing and/or trading activity, items (iii), (iv), (v), (vi), (x), (xi), (xii), (xiv) and

(xvi) of the clause A of paragraph 4 of the aforesaid Order are not applicable.

3 .

4 .

5 .

6 .

The Company has received an interest free unsecured loan from the holding Company. It has not taken any other loan, secured
or unsecured from companies, firms or other parties as listed in the register maintained under Section 301 of the Companies
Act,1956, or from companies under the same management within the meaning of Section 370(1 B) of the Companies Act,1956.
The terms and conditions of the above loan are not, in our opinion, prima facie prejudicial to the interests of the Company.

The  Company  has  not  granted  any  loan,  secured  or  unsecured  to  companies,  firms,  or  other  parties  listed  in  the  Register
maintained under Section 301 of the Companies Act,1956, or to companies under the same management within the meaning of
Section-j-(1 B) of Section 370 of the Companies Act,1956.

In respect of loans and advances in the nature of loans given by the Company, free of interest, parties are generally repaying the
principal amounts as stipulated.

In our opinion and according to the information and explanations given to us, the Company has not accepted any deposits as
defined under Section 58A of the Companies Act, 1956 and the Companies (Acceptance of Deposits) Rules,1975 during the
year.

7 . According to the information and explanations given to us and in our opinion, internal audit is not required statutorily.

8 . According to the information and explanations given to us, the provisions of the Employees’ Provident Fund and Miscellaneous

Provisions Act,1952, and the Employees’ State Insurance Act,1948 are not applicable to the Company.

9 . According to the information and explanations given to us, no undisputed amounts payable in respect of Income-tax, Wealth-
tax, Sales-tax, Excise Duty and Customs Duty were outstanding as at 31st March,1995 for a period of more than six months from
the date they became payable.

10.

In  our  opinion  and  according  to  the  information  and  explanations  given  to  us,  no  personal  expenses  have  been  charged  to
revenue  account.

11. The  Company  is  not  a  Sick  Industrial  Company  within  the  meaning  of  clause  (o)  of  sub-section  (1)  of  Section  3  of  the  Sick

Industrial Companies (Special Provisions) Act,1985.

Bombay
Dated: 25th April,1995

D e v a n a n d   C h a t u r v e d i
Partner

R . J .   S h a h
Partner

For  Chaturvedi  &  Shah
Chartered Accountants

For  Rajendra  &  Co.
Chartered Accountants

7 7

Reliance Industries Limited

Balance Sheet as at 31st March, 1995

Schedule

As  at

31st  March,1995

Rs.

Rs.

    (Rs.  in  Lacs)

As at

31st  March,  1994

Rs.

Rs.

Sources  of  Funds

S h a r e h o l d e r s ’   F u n d s

Share Capital

Loan  Funds

Unsecured Loans

‘ A ’

0 . 1 3

3 0 4 5 7 . 6 0

(From Holding Company)

  Totalgggggggggggggggg

3 0 4 5 7 . 7 3

Application  of  Funds

Current  Assets,  Loans  and  Advances

‘ B ’

Cash and Bank Balances

Loans & Advances

Less: Current Liabilities and Provisions

‘C’

Liabilities

Provisions

M i s c e l l a n e o u s   E x p e n d i t u r e

(To the extent not written off or adjusted)

Profit and Loss Account

0 . 8 0

3 0 4 5 7 . 0 4

3 0 4 5 7 . 8 4

0 . 1 0

0 . 1 4

0 . 2 4

0.08

––

0.08

0.20

––

0.20

3 0 4 5 7 . 6 0

0 . 0 3

0 . 1 0

Notes  on  Accounts:

‘ D ’

Totalaaaaaaaaa

3 0 4 5 7 . 7 3

0.13

0.10

0.23

(0.12)

0.04

0.31

0.23

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Devanand  Chaturvedi
Partner

R.J.  Shah
Partner

J.S.  Bakshi

K.K.  Sheth

Directors

Bombay
Dated: 25th April, 1995

7 8

Reliance Industries Limited

Profit and Loss Account for the year ended 31st March, 1995

Schedule

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

I n c o m e

Commission

E x p e n d i t u r e

Audit Fees

General Expenses

Miscellaneous Expenditure written off

Profit before tax/(Loss)

Less: Provision for taxation

Profit after tax/(Loss)

Add: Balance brought forward from the last year

Balance carried to Balance Sheet

Notes  on  Accounts:

‘ D ’

0 . 4 6

––

0 . 4 6

––

0 . 1 0

––

0 . 0 1

0.10

0.01

0.01

0 . 1 1

0 . 3 5

0 . 1 4

0 . 2 1

( 0 . 3 1 )

( 0 . 1 0 )

0.12

(0.12)

––

(0.12)

(0.19)

(0 31)

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Devanand  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 25th April, 1995

J.S.  Bakshi

K.K.  Sheth

Directors

7 9

Reliance Industries Limited

Schedules forming part of the Balance Sheet

Schedule  ‘A’

S h a r e   C a p i t a l

Authorised:

50,000

Equity  Shares  of  Rs.10/-  each

Issued  &  Subscribed:

1,300

Equity Shares of Rs.10/- each fully paid up
(held by Reliance Industries Limited, the Holding Company)

Schedule  ‘B’

Current  Assets
C a s h   a n d   B a n k   B a l a n c e s
Balance  with  a  Scheduled  Bank

In Current Account

Loans  and  Advances
Unsecured - (Considered Good)

As  at
31st  March,1995
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.

5 . 0 0

0 . 1 3

0 . 1 3

5.00

0.13

0.13

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

0 . 8 0

0.08

Advances recoverable in cash or in kind or
for value to be received
Deposits

2 8 9 5 5 . 0 0
1 5 0 2 . 0 4

––
––

Schedule  ‘C’

Current  Liabilities  and  Provisions

Current  Liabilities
Sundry Creditors

Provisions

Provision for taxation

S c h e d u l e   ‘ D ’

N o t e s   o n   A c c o u n t s

3 0 4 5 7 . 0 4

3 0 4 5 7 . 8 4

––

0.08

As  at
31st  March,1995
Rs.
Rs.

    (Rs.  in  Lacs)

As at
31st  March,  1994
Rs.
Rs.

0 . 1 0

0 . 1 4

0.20

––

0 . 2 4

0 . 2 4

0.20

0.20

1) As no Manufacturing and/or Trading activities were carried out during the year, information required under paragraphs 3 and 4

ofSchedule Vl of the Companies Act, 1956 are not applicable.

2)

Figures of the previous year have been regrouped/rearranged wherever necessary.

3) Basis of Preparation of Financial Statements:

a)

b)

The  financial  statements  have  been  prepared  under  the  historical  cost  conventions,  in  accordance  with  the  generally
accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the Company.

The  Company  follows  mercantile  system  of  accounting  and  recognises  significant  items  of  income  and  expenditure  on
accrual basis.

As  per  our  Report  of  even  date

For  and  on  behalf  of  the  Board

For  Chaturvedi  &  Shah
Chartered  Accountants

For  Rajendra  &  Co.
Chartered  Accountants

Devanand  Chaturvedi
Partner

R.J.  Shah
Partner

Bombay
Dated: 25th April, 1995

8 0

J.S.  Bakshi

K.K.  Sheth

Directors

Reliance Industries Limited

8 1

Reliance
Industries Limited

Where growth is a way of life

Reliance Industries Ltd. Maker Chambers IV, Nariman Point, Bombay - 400 021.  Fax 022-2042268
Reliance Industries. Ltd. Meridien Commercial Tower, 5th Floor, Windsor Place, Janpath, New Delhi 110 001. Fax: 011 -3714295
Reliance Europe Ltd. Bastion House, London Wall, London EC 2Y 5 DN. Fax: 44-171-600-1757