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Reliance Industries Limited

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FY2004 Annual Report · Reliance Industries Limited
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GROWTH IS LIFE

A n n u a l   R e p o r t   2 0 0 3  -   2 0 0 4

Reliance Industries Limited

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GROWTH IS LIFE

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Reliance Industries Limited

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GROWTH IS LIFE

" If you can dream it, you can do it. "

Dhirubhai H. Ambani
(28th December, 1932 - 6th July, 2002)
Reliance Group - Founder and Visionary

Reliance Industries Limited

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Page

Contents

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Highlights

Company  Information

Notice

Letter to Shareholders

Financial  Highlights

Reliance’s Major Products and Brands

Product Flow Chart

Management Discussion and Analysis

Corporate Governance and Shareholder Information

Directors'  Report

Auditors' Report / Annexure to Auditors' Report

International  Accountants'  Report

Balance Sheet

Profit and Loss Account

Schedules forming part of Balance Sheet and Profit and Loss Account

Notes on Accounts

Cash Flow Statement

Statement of Interest in Subsidiaries

Auditors' Report on Consolidated Financial Statements

Consolidated  Balance  Sheet

Consolidated Profit and Loss Account

Schedules forming part of Consolidated Balance Sheet and Profit and Loss Account

Notes on Consolidated Accounts

Consolidated Cash Flow Statement

Reconciliation of Consolidated Net Profit with US GAAP

Circular to Shareholders

Nomination  Form

ECS Mandate Format

Attendance Slip and Proxy Form

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Reliance Industries Limited

GROWTH IS LIFE

Highlights – 2003-2004

Gross Turnover - Rs. 74,418 crore
 (US$ 17,022 Million)

Gross Profit - Rs. 10,983 crore
 (US$ 2,512 million)

Cash Profit - Rs. 9,197 crore
 (US$ 2,104 million)

Net Profit - Rs. 5,160 crore
(US$ 1,180 million)

Compounded Annual Net Profit
Growth over 5 years - 17%

Total Assets - Rs. 71,157 crore
 (US$ 16,277 million)

First Private Sector Company in India
to record a Net Profit of Over US$ 1 Billion

Reliance Industries Limited

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Board of Directors

Mukesh D. Ambani
Chairman & Managing Director

Anil D. Ambani
Vice Chairman & Managing Director

Nikhil R. Meswani
Executive  Director

Hital R. Meswani
Executive  Director

H.S. Kohli
Executive  Director

Ramniklal H. Ambani

Mansingh L. Bhakta

T. Ramesh U. Pai

Yogendra P. Trivedi

Dr. D.V. Kapur

M.P. Modi

S.  Venkitaramanan

Secretaries

Vinod M. Ambani
Surendra  Pipara

Solicitors & Advocates

Kanga & Co.

Auditors

Chaturvedi & Shah, Member, Nexia International
Rajendra & Co.

International  Accountants

Deloitte Haskins & Sells
Member – Deloitte Touche and
Tohmatsu  (DTT)

Registered  Office

3rd Floor, Maker Chambers IV
222, Nariman Point
Mumbai 400 021, India
Tel.  Nos. +91-22-30325000
Fax  No.  +91-22-30322268
E-mail:  investor_relations@ril.com
Website:  www.ril.com

GROWTH IS LIFE

Bankers

ABN AMRO Bank
Allahabad  Bank
Andhra Bank
Bank of America
Bank of Baroda
Bank of India
Bank of Maharashtra
Canara  Bank
Central Bank of India
Citibank N.A.
Corporation  Bank
Credit  Lyonnnais
Deutsche  Bank
HDFC Bank
Hongkong  Bank
ICICI Bank
IDBI Bank
Indian Bank
Indian Overseas Bank
Oriental Bank of Commerce
Punjab National Bank
State Bank of Hyderabad
State Bank of India
State Bank of Patiala
State Bank of Saurashtra
Standard Chartered Grindlays Bank
Syndicate  Bank
Union Bank of India
Vijaya Bank

Manufacturing  Facilities

Hazira  Complex
Village Mora, Bhatha P.O.
Surat-Hazira  Road
Surat - 394 510
Gujarat State, India.
Jamnagar  Complex
Village  Meghpar/Padana,  Taluka  Lalpur
District Jamnagar - 361 280
Gujarat  State, India
Naroda  Complex
103/106, Naroda Industrial Estate Naroda,
Ahmedabad - 382 320 Gujarat State, India
Patalganga  Complex
B-4, Industrial Area,
Patalganga Off Bombay-Pune Road,
Near Panvel, District Raigad - 410 207,
Maharashtra State, India.

Registrar & Transfer Agents

Karvy Computershare Private Limited
46, Avenue 4, Street No.1, Banjara Hills
Hyderabad 500 034, India.
Tel.  Nos. +91-40-23320666, 23320711,
23323031,  23323037
Fax  No.  +91-40-23323058
E-mail:  rilinvestor@karvy.com
Webstie:  www.karvy.com

Tulsiani  Chambers
10th Floor, Nariman Point
Mumbai 400 021, India
Tel.  Nos.  +91-22-30325645/30325624
Fax  No.  +91-22-22855731

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Reliance Industries Limited

GROWTH IS LIFE

Notice

Notice  is  hereby  given  that  the  Thirtieth  Annual  General
Meeting  of  the  Members  of  RELIANCE  INDUSTRIES
LIMITED will be held on Thursday, the 24th  day of June,
2004, at 11.00 a.m., at Birla Matushri Sabhagar, 19, Marine
Lines, Mumbai 400 020, to transact the following business:

6. All documents referred to in the accompanying Notice
are open for inspection at the Registered Office of the
Company    on  all  working  days,  except  Saturdays
between 11.00 a.m. and 1.00 p.m. upto the date of the
Annual General Meeting.

Ordinary  Business:

1. To consider and adopt the audited Balance Sheet as
at  31st  March,  2004,  Profit  and  Loss  Account  for  the
year ended on that date and the Reports of the Board
of Directors and Auditors thereon.

2. To  declare dividend on Equity Shares.

3. To  appoint  a  Director  in  place  of  Shri  M.  L.  Bhakta,
who retires by rotation and being eligible, offers himself
for  re-appointment.

4. To appoint a Director in place of Dr. D.V. Kapur, who
retires by rotation and being eligible, offers himself for
re-appointment.

5. To appoint a Director in place of Shri  M.P. Modi, who
retires by rotation and being eligible, offers himself for
re-appointment.

6. To  appoint  Messrs  Chaturvedi  &  Shah,  Chartered
Accountants,  and  Messrs  Rajendra  &  Co.,  Chartered
Accountants, the retiring Auditors of the Company, as
Joint Auditors, who shall hold office from the conclusion
of this Annual General Meeting until the conclusion of
the  next  Annual  General  Meeting  and  to  fix  their
remuneration.

By Order of the Board of Directors

Surendra  Pipara
Joint Company Secretary

Mumbai
Dated: 29th April, 2004.

NOTES:

1. A member entitled to attend and vote is entitled to
appoint  a  proxy  to  attend  and  vote  instead  of
himself and the proxy need not be a member of the
Company. The instrument appointing proxy should,
however, be deposited at the Registered Office of
the Company not less than forty eight hours before
the commencement of the meeting.

2. Shareholders  are  requested  to  bring  their  copy  of

Annual Report to the Meeting.

3. Members/Proxies  should  fill  the  Attendance  Slip  for

attending the meeting.

4.

In  case  of  Joint  holders  attending  the  meeting,  only
such joint holder who is higher in the order of names
will be entitled to vote.

5. Members who hold shares in dematerialised form are
requested to write their Client ID and DP ID numbers
and  those  who  hold  shares  in  physical  form  are
requested to write their Folio Number in the attendance
slip for attending the meeting.

7.

(a) The  Company  has  already  notified  closure  of
Register  of  Members  and  Transfer  Books  thereof
from Saturday, the 22nd May, 2004 to Saturday, the
29th May, 2004 (both days inclusive) for determining
the  names  of  members  eligible  for  dividend,  if
approved,  on  equity  shares.  In  respect  of  shares
held in electronic form, the dividend will be paid on
the  basis  of  particulars  of  beneficial  ownership
furnished by the Depositories for this purpose.

(b) The  dividend  on  Equity  Shares,  if  declared  at  the
Annual  General  Meeting,  will  be  paid  on  or  after
24th June, 2004.

(c) Members may please note that the Dividend Warrants
are payable at par at the designated branches of the
Bank printed on reverse of the Dividend Warrant for
an  initial  period  of  3  months  only.  Thereafter,  the
Dividend  Warrant  on  revalidation  is  payable  only  at
limited  centres/branches.  The  members  are,
therefore, advised to encash Dividend Warrants within
the initial validity period.

8.

(a) In  order  to  provide  protection  against  fraudulent
encashment of the  warrants, shareholders holding
shares  in  physical  form  are  requested  to  intimate
the Company under the signature of the Sole/First
joint  holder,  the  following  information  to  be
incorporated on the Dividend Warrants:

(i) Name  of  the  Sole/First  joint  holder  and  the

Folio  Number.

(ii) Particulars of Bank Account, viz.:

(a) Name of the Bank
(b) Name of Branch
(c) Complete address of the Bank with Pin

Code  Number

(d) Account type, whether Savings (SB) or

Current Account (CA)

(e) Bank Account number allotted by the Bank

(b) Shareholders holding shares in electronic form may
kindly  note  that  their  Bank  Account  details  as
furnished by their Depositories to the Company will
be  printed  on  their  Dividend  Warrants  as  per  the
applicable  regulations  of  the  Depositories  and  the
Company will not entertain any direct request from
such  shareholders  for  deletion  of/change  in  such
Bank  details.    Further,  instructions,  if  any,  already
given by them in respect of shares held in physical
form  will  not  be  automatically  applicable  to  shares
held  in  the  electronic  mode.  Shareholders  who
wish to change such Bank Account details are
therefore  requested  to  advise  their  Depository
Participants about such change, with complete
details of Bank Account.

Reliance Industries Limited

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GROWTH IS LIFE

9. Shareholders are requested to note that pursuant to
the approval granted by the Securities and Exchange
Board  of  India,  the  license  of  the  Registrar  and
Transfer Agents of the Company has been changed
from  Karvy  Consultants  Limited 
to  Karvy
Computershare  Private  Limited.    Accordingly  Karvy
Computershare Private Limited, having their address
at:    46,  Avenue  4,  Street  No.1,  Banjara  Hills,
Hyderabad 500 034, are the Registrar and Transfer
Agents  of the Company.

10. Electronic Clearing Service (ECS) Facility

With  respect  to  payment  of  dividend,  the  Company
provides the facility of ECS to all shareholders, holding
shares in electronic and physical forms, residing in the
following  cities:

Ahmedabad,  Bangalore,  Bhubhaneshwar,
Chandigarh, Chennai, Guwahati, Hyderabad, Jaipur,
Kanpur, Kolkata, Mumbai, Nagpur, New Delhi, Pune
and  Thiruvananthapuram.

Shareholders holding shares in the physical form who
wish to avail ECS facility, may authorize the Company
with their ECS mandate in the prescribed form, which
can  be  downloaded  from  the  Company’s  website
(www.ril.com  under  the  section  ‘Investor  Relations’)
or  can  be  obtained  from  the  Registrar  and  Transfer
Agents,  M/s.  Karvy  Computershare  Private  Limited.
Requests  for  payment  of  dividend  through  ECS  for
the  year  2003-2004  should  be  lodged  with
M/s.  Karvy  Computershare  Private  Limited  on  or
before 5th June, 2004.

11. The Company has already transferred all unclaimed
dividends  declared  upto  the  financial  year  ended
31st  March,  1995  to  the  General  Revenue  Account
of  the  Central  Government  as  required  by  the
Companies Unpaid Dividend (Transfer to the General
Revenue Account of the Central Government) Rules,
1978.  Shareholders  who  have  so  far  not  claimed  or
collected their dividends up to the aforesaid financial
year  are  requested  to  claim  their  dividend  from  the
Registrar  of  Companies,  Maharashtra,  CGO
Complex,  2nd  Floor,  “A”  Wing,  CBD-Belapur,  Navi
Mumbai  -  400 614,    Telephone  (091)  (022)  2757
6802, in the prescribed form which will be furnished
on  receipt  of  request  by  the  Registrar  and  Transfer
Agents, M/s. Karvy Computershare Private Limited.

12. Pursuant to the provisions of Section 205A(5) of the
Companies Act, 1956, dividend for the financial year
ended 31st March, 1997 and thereafter,  which remain
unclaimed for a period of 7 years will be transferred
by  the  Company  to  the  Investor  Education  and
Protection  Fund  (IEPF)  established  by  the  Central
Government  pursuant  to  Section  205C  of  the
Companies  Act,  1956.  The  Company  has  already
transferred the unclaimed dividend for the year ended
31st March, 1996 to the IEPF.

Information in respect of such unclaimed dividend when
due for transfer to the said Fund is given below:-

Financial  year Date of
ended

declaration  of
Dividend

31.03.1997
31.03.1998
31.03.1999
31.03.2000
31.03.2001
31.03.2002
31.03.2003

26.06.1997
26.06.1998
24.06.1999
30.03.2000
15.06.2001
31.10.2002
16.06.2003

Last date for
claiming
unpaid
Dividend

25.06.2004
25.06.2005
23.06.2006
29.03.2007
14.06.2008
30.10.2009
15.06.2010

Due date for
transfer  to
IEP  Fund

23.07.2004
25.07.2005
21.07.2006
27.04.2007
14.07.2008
27.11.2009
15.07.2010

Shareholders  who  have  not  so  far  encashed  the
dividend  warrant(s)  are  requested  to  seek  issue  of
duplicate  warrant(s)  by  writing  to  the  Company’s
Registrar  and  Transfer  Agents,  M/s.  Karvy
Computershare  Private  Limited 
immediately.
Shareholders are requested to note that no claims
shall lie against the Company or the said Fund in
respect of any amounts which were unclaimed and
unpaid for a period of seven years from the dates
that  they  first  became  due  for  payment  and  no
payment  shall  be  made  in  respect  of  any  such
claims.

13. Non-Resident  Indian  Shareholders  are  requested  to
inform  M/s.  Karvy  Computershare  Private  Limited
immediately:

a) The change in the Residential status on return to

India for permanent settlement.

b) The particulars of the Bank Account maintained in
India  with  complete  name,  branch,  account  type,
account  number  and  address  of  the  Bank,  if  not
furnished  earlier.

14. Corporate Members intending to send their authorised
representatives are requested to send a duly certified
copy  of  the  Board  Resolution  authorising  their
representatives  to  attend  and  vote  at  the  Annual
General  Meeting.

15. Consequent upon the introduction of Section 109A of the
Companies Act, 1956, shareholders are entitled to make
nomination in respect of shares held by them in physical
form. Shareholders desirous of making nominations are
requested to send their requests in Form 2B (which will
be  made  available  on  request)  to  the  Registrar  and
Transfer  Agents,  M/s.  Karvy  Computershare  Private
Limited. The said Form 2B can also be downloaded from
the Company’s web site www.ril.com.

16. Re-appointment of Directors:

At  the  ensuing  Annual  General  Meeting,  Shri  M.L.
Bhakta,  Dr.  D.V.  Kapur  and  Shri  M.P.  Modi,  retire  by
rotation  and  being  eligible  offer  themselves  for  re-
appointment.  The  information  or  details  pertaining  to
these Directors to be provided in terms of Clause 49 of
the  Listing  Agreement  with  the  Stock  Exchanges  are
furnished  in  the  statement  on  Corporate  Governance
published in this Annual Report.

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Reliance Industries Limited

GROWTH IS LIFE

Letter to Shareholders

Dear fellow Reliance shareowners,

The year 2003-04 was another turbulent year for the global
economy. Hostilities in the Middle East, and the spread of
the deadly SARS epidemic in China and the Asia Pacific
region,  contributed  to  increased  economic  uncertainty,
particularly  during  the  first  half  of  the  year.  Towards  the
end of the year, rising crude prices, fears of a slowdown in
China,  and  the  likelihood  of  higher  global  interest  rates,
added to concerns on the general outlook for businesses
worldwide.

Reflecting its new confidence, India stood out in this volatile
environment as a beacon of hope, growth and prosperity.
GDP growth accelerated to 8.1 per cent. The Indian rupee
appreciated  8  per  cent  in  value  against  the  US  Dollar.
Interest  rates  remained  at  historic  lows.  Our  foreign
exchange  reserves  increased  to  US$  113  billion  as  on
March 31, 2004 – the 6th highest in the world, and ahead of
even developed countries like the UK, Canada and Italy.

For Reliance, 2003-04 proved to be another landmark year.

Reinforcing  its  leadership,  and  setting  new  milestones  of
growth,  Reliance  Industries  became  India’s  first  private
sector  company  to  cross  the  US$  1  billion  mark  in  net
profits.

Reliance’s net profit for the year was Rs 5,160 crore (US$
1,180  million),  the  highest  ever  achieved  in  the  private
sector by any Indian company.

We now rank among the top 150 companies in the world,
in terms of net profits.

Reliance Industries’ revenues for the year were Rs 74,418
crore (US$ 17,022 million).

Our cash profit was Rs 9,197 crore (US$ 2,104 million).

Reliance’s  exports  were  Rs  14,969  crore  (US$  3,424
million) during the year.

people. This will fuel the growth in domestic demand and
consumption on a sustained basis.

These  exciting  developments  translate  into  immense
opportunity for Reliance.

We  have  major  interests  in  both,  the  manufacturing  and
services  sectors,  which  will  be  contributing  to  India’s
sustained  economic  growth.

The  existing  scale  of  our  operations,  our  demonstrated
project execution and management capabilities, our strong
cash  flows,  and  our  unique  reservoir  of  human  and
intellectual capital, have created an unparalleled platform
to pursue future growth.

We  are  committed  to  growing,  and  enhancing  our
leadership in, each of our businesses, thereby contributing
to the economic development of the country.

Our Future Investments

Our major investments in the future are being made in the
energy  chain,  and  the  information  and  communications
business.

We are India’s largest private sector player in the upstream
oil and gas exploration and production sector. In the year
2002, we discovered natural gas in the very first exploration
well  drilled  in  the  deep-water  exploration  block  KG-D6  in
the Krishna-Godavari basin, off Andhra Pradesh coast.

The  in-place  reserves  have  been  estimated  at  14  trillion
cubic feet of gas, based on the initial 8 wells drilled in the
first exploratory drilling campaign, adequate to produce upto
60 million cubic meters of gas per day.

During the year 2003-04, we have commenced the second
exploratory drilling campaign in the KG-D6 block. Two wells
have  been  drilled  during  the  year,  and  both  wells  have
struck gas. The extent of discovery from these two wells is
being  ascertained.

Reliance’s market capitalisation was Rs 75,132 crore (US$
17.2 billion), making it India’s most valuable private sector
company.

We  will  be  making  substantial  investments  over  the  next
few years, to develop these significant finds, and bring gas
to energy deficit customers across the country.

These  glorious  achievements  are  the  result  of  the
extraordinary  vision  and  inspiration  of  our  legendary
founder,  Dhirubhai  Ambani.  He  taught  Reliance  to  think
big,  and  think  world  class  in  every  respect.  He  accepted
only  excellence.  He  truly  believed  and  practiced  the
philosophy - “Growth is Life.”

We  are  committed  to  the  continuing  future  growth  of
Reliance  in  line  with  his  thinking,  his  principles,  and  his
values.

Future Growth Opportunities

India  is  marching  forward  to  meet  its  second  tryst  with
destiny, to become an economic superpower.

Sustained  domestic  growth  in  the  future  will  bring
improvement in standards of living for over a billion Indians.

International  markets  are  beckoning  Indian  corporations.
Competitiveness  of  Indian  products  and  services  is  well
recognised the world over.

Global  outsourcing  of  services  to  India  from  higher  cost
developed economies is leading to transfer of incomes on
an unprecedented, and increasing, scale to millions of our

Reliance Industries Limited

9

GROWTH IS LIFE

Our investments in the upstream oil and gas business will
bring increased energy and economic security and higher
geopolitical  confidence  for  the  country,  contribute  to
increased competitiveness of Indian industry, and lead to
significant improvement in profitability for Reliance.

In the downstream business, our refinery at Jamnagar has
become the third largest in the world, after completion of
the  debottlenecking  programme,  leading  to  enhanced
benefits of scale and productivity.

We are now making investments to build a retail presence
across the country, for the marketing of transportation fuels,
diesel  and  gasoline,  thereby  becoming  an  integrated
refining and marketing company.

The entry into retail marketing of petroleum products will
complete our integration across the value chain, from crude
oil to the end customer, deliver superior value to millions
of  customers,  and  contribute  to  further  enhancement  of
overall  shareholder  value.

The  petrochemicals  business  has  shown  clear  signs  of
entering into an upcycle. We enjoy leadership rankings in
this business, not just in India, but globally.

Over  the  next  few  years,  we  are  making  investments  to
increase  our  existing  manufacturing  capacities  by  up  to
20 per cent, from the existing 12 million tonnes per annum
to over 14 million tonnes per annum. Upon completion of
the  proposed  expansion  plan,  Reliance  will  become  the
world’s largest producer of polyester fibre and yarn.

The increase in the scale of our petrochemicals business,
and  improving  business  conditions,  are  expected  to
increase  contribution  of  this  segment  to  revenues  and
profitability.

In the last two years, we made two significant acquisitions
in the energy business, namely, IPCL and Reliance Energy
(formerly BSES).

The integration of both companies into the Reliance group
has been completed seamlessly, leading to considerable
synergies and benefits, and enhancement of value for all
stakeholders.

IPCL, India’s second largest petrochemicals company, has
seen  a  remarkable  turnaround  in  its  overall  performance
from the time of acquisition by Reliance. IPCL’s production
has seen a sharp jump of 24 per cent, and its net profits
have increased by 155 per cent over the last two years.

Reliance Energy Ltd. (REL) has reported a 127 per cent
increase  in  its  net  profits  in  the  very  first  year  after
acquisition  by  Reliance,  and  has  become  India’s  most
valuable power company, with market capitalization of Rs.
13,400 crore (US$ 3,064 million) as on March 31, 2004.

Pursuant  to  the  enactment  of  the  Electricity  Act,  2003
ushering  in  comprehensive  reforms,  REL  is  now
implementing  growth  plans  to  enhance  its  leadership
across  the  full  spectrum  of  generation,  transmission,
distribution and trading of power, and to provide reliable,
quality,  competitive,  clean,  green  power  to  millions  of
customers across the country.

REL’s integrated growth philosophy is “Well Head to Wall
Socket”  –  taking  gas  from  the  well-head,  and  delivering
power at the wall socket.

On  the  information  and  communications  front,  Reliance
Infocomm (RIC) commercially launched its services in May
2003,  and  within  the  first  7  months,  emerged  as  India’s
largest  mobile  service  operator.  As  of  the  end  of  March
2004, RIC had almost 7 million subscribers.

The successful rollout of the Infocomm services fulfils the
vision  of  our  founder,  Dhirubhai  Ambani,  to  provide
affordable telecommunications services to tens of millions
of  our  citizens  across  the  entire  country,  providing  them
the ability to stay connected in today’s networked world.

In  January  2004,  RIC  acquired  the  undersea  cable
company, FLAG Telecom. This international acquisition –
the first by Reliance - provides RIC with a gateway to global
markets, and makes RIC the only Indian operator to own
an international undersea cable network with a truly global
footprint.

The second phase of the Infocomm project will soon usher
in  a  Broadband  revolution,  providing  100  mbps  Ethernet
links  to  corporate  customers.  RIC  will  also  launch  a
consumer  convergence  revolution,  providing  high  speed
Ethernet  links  to  homes,  thereby  reconfiguring  and
transforming the entire communications paradigm in India.

Looking Forward

We are committed to maximization of value for all of you,
our dear fellow Reliance shareowners.

During the year 2003-04, Reliance Industries added market
capitalization of Rs. 36,500 crore (US$ 8,355 million) – the
largest such addition across all private sector companies
in India.

We  thank  each  one  of  you,  our  over  2.3  million
shareholders, for your unstinted support and loyalty, which
has made this possible.

We are focused on delivering superior value to customers
in all our businesses, ensuring international quality for all
our products and services.

We are committed to enhancing the scale, competitiveness,
efficiency and productivity of our businesses, benchmarked
to global, world-class standards.

We will always maintain our conservative financial profile,
ensuring  a  high  degree  of  liquidity  and  financial  flexibility
at all times.

The  health,  safety,  well-being  and  development  of  our
people transcends all our financial objectives.

We  are  committed  to  achieve  our  goals  as  responsible
citizens,  respecting  and  protecting  the  environment,  and
making our humble contributions to healthcare, education,
welfare of society and development of the community.

We believe these commitments and beliefs will contribute
to the successful accomplishment of all our future growth
endeavors.

 Mukesh D. Ambani
Chairman & Managing Director

              Anil D. Ambani
          Vice Chairman & Managing Director

10

Reliance Industries Limited

GROWTH IS LIFE

Financial Highlights

Consistent and Robust Growth

2003-04

’02-03

’01-02

’00-01

’99-00

’98-99

’97-98

’96-97

’95-96

’94-95

1985

(Rs. in crore)

  $ Mn

Turnover & Inter Divisional
Transfers

17,022

74,418

65,061

57,120

28,008

20,301

Total  Income

17,283

75,556

66,063

57,902

28,391

20,988

14,553

15,161

13,404

13,740

Earnings  Before  Depreciation,
Interest and Tax (EBDIT)

2,512

10,983

Depreciation

Profit After Tax

Taxes paid to the Government

Equity Dividend %

Dividend  Payout

Equity Share Capital

Equity Share Suspense

Reserves and Surplus

Net Worth

Gross Fixed Assets

Net Fixed Assets

Total Assets

9,366

2,837

4,104

8,658

2,816

3,243

3,247

5,160

12,903

13,210

10,470

52.5

733

50

698

47.5

663

5,562

1,565

2,646

4,277

42.5

448

4,746

1,278

2,403

3,719

40

385

1,396

1,396

1,054

1,053

1,053

 -

33,057

34,453

 -

342

-

-

28,931

26,416

13,712

12,636

30,327

27,812

14,765

13,983

743

1,180

2,951

168

319

-

7,561

7,881

13,006

56,860

52,547

48,261

25,868

24,662

8,039

35,146

34,086

33,184

14,027

15,448

16,277

71,157

63,737

56,485

29,875

29,369

Market  Capitalisation

17,186

75,132

38,603

41,989

41,191

33,346

Number of Employees

11,358

12,915

12,864

15,083

15,912

Key Indicators

3,318

855

1,704

2,893

37.5

350

933

-

11,183

12,369

22,088

15,396

28,156

12,176

16,640

8,730

9,020

1,948

410

1,323

2,490

65

299

458

-

8,013

8,471

7,786

8,058

1,752

337

1,305

2,234

60

276

458

-

7,747

8,405

2,887

667

1,653

3,021

35

327

932

-

10,863

11,983

7,019

7,331

733

744

1,622

139

278

1,065

2,147

55

199

456

-

6,731

7,193

8,390

6,585

37

71

373

50

25

52

-

254

311

736

607

19,918

14,665

11,374

14,973

11,173

9,233

24,388

19,536

15,038

11,529

1,046

16,518

14,395

9,783

12,027

906

17,375

16,778

14,255

12,560

9,066

2003-04

’02-03

’01-02

’00-01

’99-00

’98-99

’97-98

’96-97

’95-96

’94-95

1985

Earnings Per Share - Rs.

Cash Earning Per Share - Rs.

     $

0.8

1.5

36.8

65.7

29.3

54.0

23.4

50.8

Gross Turnover Per Share -   Rs.

12.2

 532.9

465.9

409.1

Book Value Per Share   - Rs.

5.6

 246.7

217.2

199.2

 25.1

40.0

265.8

140.1

22.4

34.6

192.7

129.9

18.0

27.1

155.9

129.8

17.6

24.7

143.6

128.3

14.4

18.8

94.8

92.0

14.0

17.6

85.0

89.5

11.7

14.8

77.0

79.0

6.9

10.6

70.5

29.5

Debt : Equity Ratio

0.56:1

0.56:1

  0.60:1

0.64:1

0.69:1

0.82:1

0.86:1

0.68:1

0.83:1

0.49:1

0.35:1 1.66:1

EBDIT/ Gross Turnover %

 14.8

   14.8         14.4

   15.2

  19.9

Net Profit Margin %

RONW % *

6.9

17

     6.9

17

6.3

14.8

5.7

12.7

9.4

20.0

23.4

11.8

21.8

22.8

11.7

19.0

21.5

12.3

21.6

22.3

15.2

22.3

22.5

16.8

25.3

23.1

15.2

23.5

19.0

9.7

30.5

1US$ = Rs. 43.7175 (Exchange rate as on 31.03.2004)

All references  to $ are to  US Dollars
Per share figures upto 1996-97 have been recast to adjust for 1 : 1 bonus issue in 1997-98

* Adjusted for CWIP and revaluation

Reliance Industries Limited

11

GROWTH IS LIFE

Reliance’s Major Products and Brands

12

Reliance Industries Limited

GROWTH IS LIFE

Reliance Industries Limited

13

GROWTH IS LIFE

Product Flow Chart

14

Reliance Industries Limited

GROWTH IS LIFE

Management Discussion and Analysis

Forward-Looking  Statements
This report contains forward-looking statements, which may
be identified by their use of words like ‘plans’, ‘expects’, ‘will’,
‘anticipates’,  ‘believes’,  ‘intends’,  ‘projects’,  ‘estimates’  or
other words of similar meaning. All statements that address
expectations  or  projections  about  the  future,  including  but
not limited to statements about the Company’s strategy for
growth, product development, market position, expenditures,
and financial results, are forward-looking statements.

Forward-looking  statements  are  based  on  certain
assumptions  and  expectations  of  future  events.  The
Company  cannot  guarantee  that  these  assumptions  and
expectations  are  accurate  or  will  be  realised.    The
Company’s  actual  results,  performance  or  achievements
could thus differ materially from those projected in any such
forward-looking  statements.  The  Company  assumes  no
responsibility to publicly amend, modify or revise any forward
looking  statements,  on  the  basis  of  any  subsequent
developments, information or events.
Overall Review
Continued Leadership as India’s No. 1 business group

During the year, Reliance scaled new peaks and set several
new records at the corporate, and the group level. Reliance
continued to enjoy its position as the largest business group
in India, on all major financial parameters, including sales,
profits, net worth and assets.

First Indian private sector company to record Net Profit
over US$ 1 billion

During  the  year,  Reliance  scaled  a  unique  milestone  of
becoming the first Indian private sector company to record
a net profit of over US$ 1 billion. Reliance’s net profit for the
year ended March 31, 2004 was Rs. 5,160 crore (US$ 1,180
million), an increase of 26 per cent.

Contribution to Indian Economy

Reliance enjoys a pre-eminent position in India’s economy,
with  group  revenues  equivalent  to  about  3.5  per  cent  of
India’s GDP. The group’s leadership position in India is also
reflected in its all round contribution to the national economy.

The group contributes:

(cid:79) Over 6 per cent of India’s total exports

(cid:79) Nearly 10 per cent of the Government of India’s indirect

tax revenues

RIL alone accounts for:

(cid:79)

(cid:79)

(cid:79)

17  per  cent  of  the  total  profits  of  the  private  sector  in
India

7 per cent of the profits of the entire corporate sector in
India

6 per cent of the total market capitalisation in India

(cid:79) Weightage of 13 per cent in the BSE Sensex

(cid:79) Weightage of 10 per cent in the Nifty Index

One  out  of  every  four  investors  in  India  is  a  Reliance
shareholder.

Export  Performance
Reliance maintained its position as India’s largest exporter,
reflecting  its  global  competitiveness  and  the  international
quality of its products. Reliance’s products worth US$ 3,424
million  (Rs.  14,969  crore)  were  exported  during  the  year,
accounting for 20 per cent of its gross turnover.

Leadership rankings in all major businesses
Reliance  enjoys  global  leadership  rankings  in  all  its  major
businesses.
(cid:79) Reliance is India’s largest private sector E&P player with
nearly 300,000 sq kms of awarded exploration acreage,
in 30 domestic offshore and onshore, deep and shallow
water  blocks.    This  is  in  addition    to  its  two  producing
blocks  (Panna-Mukta  and  Tapti)  in  India,  and  one
exploration block in Yemen.

(cid:79) Reliance’s  refinery at Jamnagar, which accounts for 28
per cent of India’s refining capacity, is the world’s largest
grassroots refinery, and the 3rd largest refinery at any
single  location.

Reliance is also the world’s:

(cid:79)

(cid:79)

(cid:79)

(cid:79)

2nd largest producer of polyester fibre and yarn
3rd largest producer of paraxylene (PX)
5th  largest  producer  of  purified  terepthalic  acid  (PTA),
and
7th largest producer of polypropylene (PP)

In  India,  Reliance  enjoys  leading  market  shares  for  all  its
major businesses. Reliance has a market share of 50 per
cent in polyester, 47 per cent in polymers and 78 per cent in
fibre  intermediates.

reflects 

Operating Environment and Performance
During the year, geo-political tensions continued to dampen
the business sentiment in various regions across the world.
The  deadly  SARS  epidemic  added  to  uncertainties,  and
dented  the  economic  environment  during  the  first  half,
especially in China and the Asia-Pacific region.  However,
during  the  second  half  of  the  year,  petrochemical  prices
improved,  and  there  were  clear  signals  of  the  business
entering into an upcycle.
The year under review was characterised by sustained high
crude  oil  prices,  leading  to  increased  feedstock  prices.
Reliance’s  ability  to  maintain  its  cash  flows  and  profits  in
this  uncertain  environment 
the  global
competitiveness of its operations; its leadership in domestic
markets, and a healthy presence in export markets.
Reliance’s  extensive  marketing  and  distribution  network,
international  product  quality,  product  development  efforts,
strong customer bonding, and competitive pricing approach
have  ensured  that  imports  into  the  country  for  Reliance’s
products have remained at marginal levels.
During  the  year,  Reliance’s  major  petrochemical  plants
operated at 101 per cent capacity utilization, and the refinery
achieved an utilisation rate of 109 per cent. Reliance’s total
production  volume  of  oil  and  gas  and  petrochemicals,
including  toll  conversion,  touched  12.4  million  tonnes,  an
increase of 4 per cent compared to the previous year.
Reliance’s refinery processed 29.6 million tonnes of crude
oil during the year.
Reliance produced 353,000 tonnes of crude oil and 787,000
MTOE of gas.

Reliance Industries Limited

15

GROWTH IS LIFE

Financial Review
Reliance’s gross turnover for the year ended March 31, 2004
increased  to  Rs.  74,418  crore  (US$  17,022  million),
compared  to  Rs.  65,061  crore  in  the  previous  year,
registering growth of 14 per cent.

Gross  turnover  includes  inter-divisional  transfers  of  Rs.
18,171 crore (US$ 4,156 million), compared to Rs. 14,965
crore last year.

Domestic sales accounted for 80 per cent of gross turnover.
Manufactured exports, including deemed exports, increased
to  Rs.  14,969  crore  (US$  3,424  million),  from  Rs.  11,510
crore in the previous year.

Operating profit (PBDIT) increased 17 per cent to Rs. 10,983
crore (US$ 2,512 million) during the year, up from Rs. 9,366
crore in the previous year.

The Company’s operating margin improved during the year
to 13.4 per cent, against 12.9 per cent for the previous year,
on account of:

(cid:79)

(cid:79)

(cid:79)

(cid:79)

(cid:79)

higher product selling prices;

higher degree of integration and value addition;

higher  volumes;

greater focus on speciality products;

continued  focus  on  costs,  productivity  and  efficiency;

partially offset by

(cid:79)

higher crude prices and rupee appreciation.

Other  income  for  the  year  stood  at  Rs.  1,138  crore  (US$
260 million), mainly representing interest income and income
from preference shares.

Interest expenditure decreased 8 per cent to Rs. 1,435 crore
(US$  328  million),  due  to  repayment  /  pre-payment  /
refinancing  of  higher  cost  long  term  debts  and  continuing
prudent financial and cash flow management.

Depreciation  was  Rs.  3,247  crore  (US$  743  million),
compared  to  Rs.  2,837  crore  for  the  previous  year.  The
higher charge was in relation to normal capital expenditure
and additions for refinery debottlenecking.

Reliance’s  corporate  tax  liability  for  the  year  was  Rs.  351
crore  (US$  80  million),  which  was  limited  to  the  impact  of
the Minimum Alternative Tax (MAT). There was a deferred
tax liability of Rs. 790 crore (US$ 181 million) for the year.

Cash profits increased 22 per cent to Rs. 9,197 crore (US$
2,104 million), from Rs. 7,565 crore in the previous year.

Net profit for the year increased by 26 per cent to Rs. 5,160
crore (US$ 1,180 million), compared to Rs. 4,104 crore in
the previous year.

The  total  paid  up  equity  share  capital  stood  at  Rs.  1,396
crore (US$ 319 million).

Earnings  Per  Share  (EPS)  were  Rs.  36.8  (US$  0.84)  and
Cash Earnings Per Share (CEPS) were Rs. 65.7 (US$ 1.50).

A dividend of 52.50 per cent has been proposed, subject to
the  approval  of  shareholders.  The  dividend  payout  of  Rs.
825 crore (US$ 189 million), including dividend tax, for the
year, is the largest payout in the Indian private sector. The
Company has consistently increased dividends for the past
12 years.

Capital  expenditure  during  the  year  was  Rs.  4,319  crore
(US$  988  million),  primarily  on  account  of  normal  capital

expenditure, refinery debottlenecking, and oil & gas activities.

Total assets increased during the year to Rs. 71,157 crore
(US$ 16,277 million).

Reliance contributed a total of Rs. 12,903 crore (US$ 2,951
million) to the national exchequer in the form of various taxes.

Reliance’s  operations  have  helped  India  save  foreign
exchange amounting to Rs. 26,134 crore (US$ 5,978 million).
Resources & Liquidity
Reliance  continues  to  maintain  its  conservative  financial
profile,  as  reflected  in  both,  its  domestic  and  international
ratings.

Reliance’s long-term debt is rated ‘AAA’ from CRISIL, the
highest rating awarded by the agency. FITCH Ratings India
has  also  awarded  ‘Ind  AAA’  debt  rating  for  the  Company,
indicating the highest credit quality.

Reliance’s international debt carries ratings of BB from S&P,
and Ba2 from Moody’s. During the year, Moody’s changed
the  outlook  on  RIL’s  debt  ratings  from  negative  to  stable.
S&P also revised its outlook on Reliance’s foreign currency
ratings from negative to stable.

Reliance’s  short-term  debt  programme  is  rated  P1+  by
CRISIL,  the  highest  credit  rating  that  may  be  assigned  to
this category of instruments.

Reliance’s gross debt equity ratio, including long-term and
short-term  debt  as  on  March  31,  2004,  is  a  conservative
0.56, despite the increase in total assets to Rs.  71,157 crore
(US$ 16,277 million).

The Company’s long-term debt as on March 31, 2004 stood
at Rs. 15,757 crore (US$ 3,604 million). Of this debt, 37 per
cent represented foreign currency denominated debt.

Reliance’s exports, and foreign exchange denominated oil
and gas revenues provide a cover of more than 25 times its
annual interest obligations on foreign currency denominated
debt.

Reliance  funds  its  long-term  and  project  related  financing
requirements  from  a  combination  of  internally  generated
cash flows and external sources.

Reliance had issued over US$ 1.3 billion (Rs. 6,000 crore)
of debt securities in international capital markets since 1995,
with maturities ranging from 7 years to 100 years.

Reliance bought back a total of US$ 21 million (Rs. 98 crore)
of its offshore bonds during the year.  The bonds were bought
back partly through internal accruals.

Reliance  has  so  far  bought  back  and  cancelled  US$  744
million (Rs. 3,532 crore) of its bonds, which represents about
57 per cent of the total issued.

The  average  final  maturity  of  RIL’s  total  long-term  debt  is
nearly  6.5  years.  The  average  final  maturity  of  the
Company’s  long-term  foreign  exchange  debt  is  about  10
years.

Reliance continued to demonstrate flexibility and innovation
to take advantage of declining interest rates in India. During
the year, Reliance successfully refinanced rupee loans by
issuing debt paper in the domestic market for Rs. 800 crore
(US$ 178 million).

Reliance  meets  its  working  capital  requirements  through
commercial rupee credit lines provided by a consortium of
Indian and foreign banks. The credit lines are fixed annually

16

Reliance Industries Limited

and  renewed  on  a  quarterly  basis.  In  addition,  Reliance
issues short term debt in the form of fixed and floating rate
bonds / loans in Indian Rupees.

and  transfer  of  operatorship.  Three  blocks  have  been
relinquished as the expected deposits were found to be sub-
economic.

GROWTH IS LIFE

Reliance also undertakes liability management transactions
and  enters  into  other  structured  derivatives  arrangements
such as interest rate and currency swaps. This is practiced
on  an  ongoing  basis  to  reduce  overall  cost  of  debt  and
diversify liability mix.

RIL’s current cash flow levels, for less than two years, are
adequate  to  extinguish  its  entire  net  debt,  reflecting  its
inherent financial strength and conservatism.
Business Review
Exploration & Production

Exploration

India’s expected strong economic growth is likely to provide
ample opportunities for growth in the primary energy sector.

India currently produces about 33 million tonnes of crude oil
annually  against  the  annual  requirement  of  115  million
tonnes.  The  balance  is  imported,  making  crude  oil  India’s
single largest item of imports.

During 2003-04, India’s oil import bill surged by 16 per cent to
about  US$  20  billion  (Rs.  93,500  crore),  on  account  of
increased demand for petroleum products in the country, and
higher prices.

Gas consumption in India has been constrained due to the
low availability of gas in the country. This is reflected by the
share of gas at a meagre 8 per cent in the primary energy
mix,  as  compared  to  the  global  average  of  around  24  per
cent.

Currently,  India  produces  about  80  million  standard  cubic
meter  of  gas  per  day  (MMSCMD),  against  the  estimated
demand of 151 MMSCMD, indicating a large demand-supply
gap in the country. The demand for natural gas is expected
to rise to 231 MMSCMD by 2006-07 as per the Government
policy paper “Hydrocarbon Vision 2025”.

This clearly brings out the huge demand supply gap in the
domestic oil and gas industry. With the share of the private
sector  in  domestic  oil  and  natural  gas  production  likely  to
grow,  Reliance  is  poised  to  be  the  leading  private  sector
player in the E&P industry.

RIL  is  the  largest  exploration  acreage  holder  among  the
private  sector  companies  in  India,  with  30  domestic
exploration  blocks  covering  an  area  of  about  300,000  sq.
kms. This is in addition to its interest in one exploration block
in Yemen. In addition, Reliance also has 5 coal bed methane
(CBM) blocks covering an area of 4,000 sq. kms.

12 exploration blocks were awarded under the first round of
the  New  Exploration  Licensing  Policy  (NELP-I)  of  the
Government of India. In the second round, NELP II,  Reliance
won another 4 exploration blocks. Reliance has further been
awarded 9 blocks under the third round of NELP, covering
an  area  of  113,000  sq.  kms.  The  Company  has  secured
one block under the fourth round of NELP.

The  Company  and  various  partners,  including  ONGC  Ltd.
and Oil India Ltd., were awarded two exploration blocks prior
to  NELP.  The  Company  has  also  acquired  the  operating
rights  of  five  exploration  blocks  from  Tullow  Oil  plc,  a  UK
company,  subject  to  Government  approval  of  assignment

During  the  year,  Reliance  acquired  more  than  25,000  line
kms of 2D seismic data and more than 6,000 sq. kms. of 3D
seismic data. Processing and interpretation of acquired data
have been taken up in an accelerated manner.

In  2002,  Reliance  discovered  natural  gas  in  the  very  first
exploration well it drilled in the deep-water exploration block
KG-D6  in  the  Krishna-Godavari  basin  off  Andhra  Pradesh
coast. The discovery was named “Dhirubhai”. The in-place
reserves are estimated at 14 trillion cubic feet of gas based
on  initial  8  wells  drilled  in  the  first  exploratory  drilling
campaign.

During  the  year,  Reliance  commenced  the  second
exploratory  drilling  campaign  in  the  discovery  block  KG-
DWN-98/3 in the Krishna Godavari Basin. Two wells have
been drilled during the year and both the wells have struck
gas. The extent of discovery is being ascertained.

The  pre-development  activities  have  also  been  taken  up
simultaneously, to bring the gas to energy-deficit consumers
in the country. Reliance has also taken up exploration in the
remaining area of the block to assess its full potential.

Some of the internationally reputed vendors who have been
involved  in  the  project  are  Schlumberger,  Western  Geco,
PGS,  Aker  Kvaerner,  Bechtel,  Haliburton,  Transocean,
Baker Hughes, Weatherford, etc.

Reliance also has a 25 per cent interest (including 3.75 per
cent  carry)  in  an  offshore  exploration  block  in  Yemen.
Reliance  has  received  encouraging  results  in  this  first
overseas exploration venture. Based on three wells drilled
in the block so far, Reliance’s share of oil is estimated to be
70 million barrels.

Production

RIL  has  a  30  per  cent  participating  interest  in  an
unincorporated Joint Venture with British Gas and ONGC,
for  the  proven  Panna-Mukta  and  Tapti  oil  and  gas  fields.
British Gas and ONGC own 30 and 40 per cent respectively.

Panna-Mukta  fields  currently  produce  over  26,000  bbl  of
crude oil per day, and about 3.5 MMSCMD of natural gas,
while Tapti field produces about 5 MMSCMD of natural gas.

During the financial year, Reliance’s share of production was
353,000  tonnes  of  crude  oil  and  787,000  tonnes  oil
equivalent of natural gas. This denotes a 5 per cent increase
in production over the last year’s level for the two fields put
together.

The JV is taking steps for extending the plateau rate of the
two fields.
Refining & Marketing
The FY 2003-04 was the second year after the dismantling
of  the  Administered  Pricing  Mechanism  (APM)  beginning
April 2002. Subsequent to the dismantling of APM, the prices
of transportation fuels are to be market determined.

The  subsidies  on  domestic  LPG  and  public  distribution
system (PDS) Kerosene have been transferred to the Union
Budget,  and  these  are  to  be  phased  out  in  the  next  few
years.

In  October  2003,  Government  of  India  approved  the  Auto

Reliance Industries Limited

17

GROWTH IS LIFE

Fuel Policy. As per the policy, Bharat Stage II and Euro III
compliant  fuel  /  vehicles  will  be  introduced  in  the  entire
country by 1st April 2005 and 1st April 2010 respectively. In
respect of eleven major cities, the applicable dates in relation
to compliance with Bharat Stage II and Euro III have been
moved  forward  to  1st  April  2003  and  1st  April  2005
respectively. In addition, it has been proposed that Euro IV
compliant fuels will be introduced in these eleven cities from
1st  April  2010  on  an  experimental  basis.  Reliance  is  well
positioned  to  meet  these  increasingly  tightening
specifications with its world-class refinery configuration and
its ability to meet the most stringent specifications.

The current refining capacity in India stands at 117 million
tonnes  per  annum  and  with  the  exception  of  Reliance’s
refinery, all the refining capacity in India is in the public sector.

The marketing segment hitherto was dominated by the four
Government  owned  companies  –  IOC,  HPCL,  BPCL  and
IBP. Pursuant to the Gazette Notification of 8th March 2002
authorizing  companies  investing  or  proposing  to  invest  at
least  Rs.  2,000  crore  in  exploration,  production,  refining,
pipelines  or  terminals,  to  market  transportation  fuels,  five
more companies – Essar, MRPL, Numaligarh, ONGC and
Reliance  have  been  granted  marketing  rights  for
transportation fuels. In addition, an in-principle approval has
been granted to Shell India to set up retail outlets subject to
fulfillment  of  certain  conditions.  The  transportation  fuel-
marketing sector is thus poised for change, with slated entry
of  new  state-of-the-art  retailing  practices,  offering  a  wide
variety of consumer choices and services.

The  year  under  review  witnessed  various  applications  for
setting up of petroleum product pipelines in response to the
December  2002  Petroleum  Product  Pipeline  Policy,  which
provides  a  mechanism  for  common  carriage  of  petroleum
products.

As per this policy, any company planning to lay a pipeline
originating from a port, or a pipeline exceeding 300 kms in
length originating from a refinery, must publish its intention
and  allow  other  interested  companies  to  take  capacity  in
the pipeline on a take-or-pay or other mutually agreed basis.

Companies laying new pipelines are required to provide at
least  25  per  cent  extra  capacity  beyond  that  needed  by
themselves,  for  other  users.    The  advantages  of  pipeline
transportation over other modes are well proven, and in the
developed  countries,  this  mode  accounts  for  over  60  per
cent share of total products transported against only 30 per
cent in India. With several proposed pipelines under the new
policy,  the  share  of  pipelines  in  the  transportation  of
petroleum products in India should see a quantum jump in
the coming years.

During the year under review, crude oil prices remained firm
and  volatile  throughout  the  year  due  to  geo-political
uncertainties in Iraq, unrest in Venezuela and Nigeria, and
lower level of stocks in US.

Crude  oil  stocks  in  the  US  dropped  below  the  270  million
barrel  level,  a  level  traditionally  equated  with  minimum
operating  inventories,  and  were  at  their  lowest  level  since
1975.  Worldwide,  the  crude  oil  demand  also  increased  to
78.4 million barrels per day during the calendar year 2003,
compared  to  77.0  million  barrels  per  day  during  the
corresponding  period,  registering  a  growth  rate  of  1.9  per
cent.

The daily average price of Dubai crude oil for the year 2003-
04 was US$ 27 per barrel and fluctuated between a minimum
of US$ 22.56 per barrel to a maximum of US$ 32 per barrel.
Similarly,  WTI  and  Brent  crude  oil  prices  recorded  a
maximum  of  US$  38.2  per  barrel  and  US$  35  per  barrel
respectively, and their daily average prices for the year under
review  were  US$  31.47  per  barrel  and  US$  29  per  barrel
respectively.

Refineries across all regions achieved higher gross margins
compared to the previous year, due to the relative product
prices strength over that of crude oil. The Singapore refinery
margins for 2003-04 were US$ 4.0 per barrel, compared to
US$ 2.2 per barrel during 2002-03.

For the first six months of the year under review, petroleum
product consumption in India showed negative growth of about
1.8 per cent, but during the second half, registered a 5.1 per
cent  growth.  The  domestic  demand  of  petroleum  products
for  the  year  as  a  whole  was  107.7  million  tonnes,  against
104.1 million tonnes, showing year on year growth of 3.4 per
cent compared to 3.2 per cent in the previous year.

High speed diesel (HSD), which accounts for nearly 40 per
cent of the total demand for petroleum products, showed a
negative growth of 3.7 per cent in the first half, but a positive
growth of 6.5 per cent in the second half, thus registering an
overall growth of 1.5 per cent.

LPG continued to maintain its double-digit growth rate, and
during  the  year  achieved  a  growth  rate  of  11.4  per  cent,
with consumption for the year reaching 9.3 million tonnes.

The motor spirit (MS) growth rate slowed down, and during
the year registered a demand growth rate of 4.8 per cent,
compared to demand growth rate of 8.0 per cent during the
corresponding  previous  period.

Aviation fuel demand increased by 10.1 per cent compared
to  0.4  per  cent  during  the  previous  year.  Naphtha  and
Kerosene  consumption  declined  1.4  per  cent  and  2.0  per
cent  respectively.

During the year, Reliance’s refinery took its second planned
shutdown  of  certain  units,  since  it  began  commercial
operations in April 2000. This opportunity was also utilised
to complete the final phase of Yield and Quality improvement
program,  which  will  enable  the  refinery  to  gain  further
flexibility  in  processing  still  wider  varieties  of  crude  oils,
capture  product  quality  premiums  in  the  international
markets, and operate at increased capacity.

As  a  part  of  the  program,  the  refinery  was  further  de-
bottlenecked and capacity was enhanced to 660,000 barrels
per day of crude processing capacity. Reliance’s Jamnagar
refinery  is  now  the  3rd  largest  refinery  in  the  world  at  any
single  location.

The refinery recorded 109 per cent capacity utilization based
on the original nameplate design capacity of 27 MMTPA for
the period under review. The refinery processed 29.6 million
tons of crude during the period under review. This capacity
utilisation compares favourably with the utilisation rates for
other refineries, both in India and abroad, at 91 per cent for
North America, 87 per cent for Europe, and 88 per cent for
Asia-Pacific region. The full impact of the increased capacity
is expected to be reflected from FY 2004-05 onwards.

During  the  year,  the  refinery  was  ranked  best  in  Shell’s
Benchmarking for the third consecutive year in ‘Energy and

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Loss’  performance  from  amongst  50  refineries  worldwide.
Reliance’s  refinery  has  consistently  lowered  “Corrected
Energy  and  Loss  Index”  (CEL)  during  the  past  3  years,
decreasing from 95.6 CEL Index in 2000 to 88.7 CEL Index
during  the  current  year.  The  lowest  CEL  Index  shows
reduction in energy loss and places Reliance as the world
leader  in  energy  performance.  Reliance’s  performance  in
Shell’s Benchmarking was also at No.1 in Operating Cost,
Manpower Cost, Maintenance Cost and Plant Utilisation.

Reliance  was  also  ranked  No.1  in  ‘Energy  Performance’
amongst large complex group refineries in the Asia-Pacific
region, in the Solomon Benchmarking. The Energy Intensity
Index (EII) of Reliance’s refinery was the best at 64, among
large and complex group refineries in the Asia-Pacific region.
Reliance’s performance in Solomon Benchmarking was also
at No.1 in Personnel Cost Index, Maintenance Index, Cash
Operating  Expense,  Net  Cash  Margin  and  Return  on
Investment amongst 71 refineries in the Asia-Pacific region.

Reliance  exported  7.61  million  tonnes  of  refining  products
to more than 20 countries across the globe. Reliance has
sold about 55 per cent of its refinery production to domestic
markets during the year, of which 72 per cent was to public
sector  companies.  Reliance’s  captive  consumption
accounted for about 20 per cent of the total production.

The Government of India had invited Expression of Interest
(EOI) for the divestment through strategic sale of its stake
in  Hindustan  Petroleum  Corporation  Limited  (HPCL),  an
integrated Refining and Marketing company. Reliance had
submitted its EOI and was short-listed to carry out the due
diligence  exercise.  Before  the  completion  of  this  exercise,
the  process  was  put  on  hold  due  to  a  Supreme  Court
judgment that the said process has to be first approved by
the Parliament.

In the meanwhile, the work on setting up of retail outlets at
various  locations  continues  as  planned.  Reliance  already
has the necessary approvals for setting up 5,849 retail outlets
in India.

Reliance  has  so  far  commissioned  11  outlets.  During
2004-05,  Reliance  is  expected  to  set  up  upto  2,000  retail
outlets on a nation-wide basis. With phased completion of
the setting up of various retail outlets, Reliance will have a
significant presence in retail marketing of transportation fuels
across the country.

Reliance expects to bring about a major shift in the retailing
of transportation fuels. These retail outlets would have state-
of-the-art supply chain management and fleet management
systems. This will leverage Reliance Infocomm’s information
technology  and  communications  infrastructure.
Petrochemicals
Polymers (PE, PP and PVC)

Polymer consumption in India remains among the lowest in
the world at 4 kg per person per year, which is much below
the  consumption  levels  in  developed  countries  like  USA  /
Europe (~ 100 kg). Within the region too, India’s consumption
is  very  low  compared  to  China  (23  kg),  ASEAN  countries
(17 kg) and a world average of 25 kg.

Based on domestic and global economic revival and robust
growth in end-use sectors, polymer sector demand growth
in  India  during  the  year  was  a  healthy  12  per  cent.  RIL
maintained  its  leadership  position,  with  a  market  share  of

47 per cent, and a combined market share of 69 per cent
along with IPCL.

(RIL’s production in tonnes)

2001-02

2002-03

2003-04

Polymers

1,702,000

1,769,000

1,859,000

Polyethylene (PE)

Global demand for PE increased by 5 per cent to 58 million
tonnes in 2003. Global operating rates were approximately
87 per cent, an increase of 2 per cent due to strong demand.
Film  and  Sheet  remained  the  largest  end  use  segment  of
PE  globally,  representing  50  per  cent  of  total  PE
consumption. Domestic demand for PE increased by 14 per
cent during the year to 1.51 million tonnes.

The  operating  rate  of  Reliance’s  PE  Plants  was  104  per
cent during the year. RIL and IPCL together maintained a
domestic market share of 54 per cent in PE.

Global PE prices started recovering towards the beginning
of third quarter due to higher ethylene prices and strong PE
demand.  This  enabled  Reliance  to  secure  better  margins
and  higher  sales  realisations  due  to  optimised  grade  mix
and  feedstock  integration  between  Reliance  and  IPCL
facilities.

The  wide  gap  between  Indian  and  global  per  capita
consumption illustrates the significant growth opportunities
for Indian PE Industry. As regions such as South East Asia,
China  and  the  Indian  subcontinent  move  towards  a  more
consumer  based  economy,  PE  usage  should  increase.
Changes in tariff rates under WTO regulations, coupled with
preferential  tariff  arrangements  between  various  bilateral
trade blocks, will influence PE resin trade flow in Asia.

Robust  domestic  demand  is  forecast  for  the  next  year  on
the back of strong economic growth. Significant opportunities
exist in micro irrigation applications, pressure pipes for water
and  gas  distribution  and  high-end  lubricant  and  pesticide
packaging. Reliance will focus on consolidating its presence
in  speciality  grades  and  leverage  its  strength  as  a  single
window supplier of all PE products.

Polypropylene (PP)

In 2003, global polypropylene consumption grew by 3 per cent
from an average level of 5.5 per cent. However, with global
economic recovery, it is estimated to grow by 6.2 per cent in
2004.

During  2003-04,  the  domestic  PP  demand  grew  by  9  per
cent in spite of higher polymer prices. PP prices were strong
in the second half of 2003, resulting in improved realisations
in  domestic  as  well  as  export  markets.  Export  volume  for
PP increased by 30 per cent year on year.  All the plants
operated above the rated capacities during the year.

The  combined  capacities  of  IPCL  and  RIL  have  made
Reliance the 7th largest PP producer in the world with a share
of 3.6 per cent of global PP capacity. The buoyant domestic
economy,  the  Golden  Quadrilateral  project  and  increased
export demand for end products has led to higher usage of
speciality grades in sectors such as automotive, appliances,
infrastructure and packaging.

The industry is poised to grow at the rate of 9 per cent and
the domestic consumption is forecast at 1.2 million tonnes
during  2004-05.  Automotive,  appliances,  geo-textiles,  and
packaging sectors will mainly drive demand growth. Exports

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GROWTH IS LIFE

will  be  driven  primarily  by  increased  demand  from  China
and South East Asian countries.

Poly Vinyl Chloride (PVC)

PVC consumption in India has registered a robust growth of
16 per cent in the current year to reach 900,000 tonnes per
annum. However, this translates into per capita consumption
of less than 1 kg per annum, compared to world average of
4.7 kg per annum, signifying the huge untapped potential.
Global demand for PVC has reached 28 million tonnes, with
operating rates reaching 86 per cent.

Demand for PVC in India primarily constitutes of pipes and
fittings  catering  to  irrigation  and  potable  water  distribution
systems.  The  other  significant  markets  for  PVC  are  wires
and cables, footwear and calendered products. Building and
construction, globally a large outlet for PVC products, is yet
to  make  significant  contribution  to  the  demand  for  PVC  in
India.  Similarly,  applications  for  sewerage  and  drainage
systems are yet to take off in the country.

Driven  by  an  upswing  in  global  ethylene  prices,  prices  for
PVC, EDC and VCM started rising at the beginning of the
second  half  of  the  fiscal  year.  This  enabled  Reliance  to
achieve  better  margins  in  this  business,  with  prudent
planning of EDC imports. Greater feedstock integration and
optimised product mix across RIL and IPCL manufacturing
sites also enabled Reliance to improve profitability.

The  operating  rate  of  Reliance’s  PVC  plant  was  109  per
cent during the year.

The  wide  gap  between  global  and  Indian  per  capita
consumption is indicative of significant growth opportunities
in the domestic industry. Price levels are currently high, but
demand  is  expected  to  show  continued  healthy  growth  in
the  coming  years  due  to  overall  buoyancy  in  the  Indian
economy.  Many  new  applications  are  being  promoted
replacing  conventional  materials  like  cast  iron  pipes,  GI
pipes, and wooden profiles in the construction field. Micro
irrigation  projects  being  aggressively  promoted  by
government will also offer significant opportunities for PVC
pipes.  The  significant  planned  investments  to  upgrade
infrastructure will also help grow PVC demand in India.
Polyester (PFY, PSF and PET)
With  the  countdown  to  the  year  2005  started,  the  textile
industry in India and world over are finalising their strategies
to face a quota free textile world. Technically, from January
1, 2005 any country can export textile products to any other
country without any restriction. Historically, quotas were fixed
by  developed  countries,  which  curtailed  growth  of  exports
from many countries including India.

Reliance, an integrated polyester producer, is well positioned
to  consolidate  its  position  as  the  world’s  second  largest
polyester  (fibre  and  yarn)  producer,  and  benefit  from  the
opportunities that lie ahead.

In  an  effort  to  help  the  Indian  textile  industry  to  renovate,
Government  had  announced  measures  like  tax  reforms,
loans on concessional interest rates, common infrastructure
facilities  etc.  In  line  with  the  policy,  this  year  also,  the
Government announced capital subsidy for upgradation of
power  looms,  in  addition  to  the  textile  upgradation  fund
sanctions  in  earlier  years.  Such  measures  will  help  the
downstream  industry  to  improve  economies  of  scale  with
the latest state-of-the-art machines.

The Government has also announced initiatives to establish
centers of excellence like apparel parks, weaving parks and
processing parks in various textile hubs all over the country.
In  the  interim  budget,  the  special  additional  duty  was
removed, thereby reducing the cost of yarn to consumers.
These measures are expected to increase consumption of
fibre and yarn in general and polyester in particular.

The  domestic  demand  for  polyester  increased  from  1.6
million  tonnes  to  1.8  million  tonnes  during  the  year  under
review, an increase of 11 per cent over the previous year.
Reliance continues to be the market leader and maintains
an overall 50 per cent market share in polyester fibre and
yarn.

During  the  year,  Reliance’s  total  production  volume
increased  by  9  per  cent  to  925,000  tonnes.  This  was  the
first full year of operation of new capacities of 50,000 tonnes
of filament yarn and 40,000 tonnes per year of staple fibre
that  were  commissioned  in  the  latter  half  of  financial  year
2002-03.

(Production in tonnes)

2001-02

812,000

2002-03

851,000

2003-04

925,000

Polyester

During the year, Reliance entered into a strategic alliance
with Bongaigaon Refinery & Petrochemicals Ltd. (BRPL), a
subsidiary  company  of  Indian  Oil  Corporation  Ltd.  The
alliance covers the petrochemicals facilities of BRPL site at
Dhaligaon, Assam consisting of 34,200 tonnes per annum
of PSF capacity, together with 45,000 tonnes per annum of
Dimethyl  Terephthalate  (DMT)  capacity,  which  is  used  as
feedstock for PSF production.

Under  this  alliance,  Reliance  is  providing  technical  and
manufacturing  support  for  achieving  both,  full  capacity
utilisation  and  quality  excellence.  In  addition,  Reliance  is
responsible for marketing the entire output. Both the DMT
and PSF plants of BRPL are now operating at full capacity.
These additional volumes have helped to improve Reliance’s
market share, and assisted BRPL to utilise capacity, which
was previously idle.

The Company commissioned a new state-of-the-art Reliance
Technology  Center  (RTC)  at  Patalganga,  near  Mumbai  in
June, 2003. This world-class facility incorporates the latest
polyester research equipment as well as pilot lines for high
speed POY, FDY, PSF, bicomponent spinning and several
unique polymerisation pilot plants.

Downstream  pilot  facilities  include  plants  to  simulate
customers’ operations in bottle processing, yarn texturing,
weaving  and  poly-cotton  spinning.  These  facilities  will
provide innovative polyester products in the years to come.
Reliance  also  entered  into  a  strategic  R&D  alliance  with
DuPont  Polyester  Technologies  (now  Invista  Performance
Technologies).  The  alliance  will  focus  on  developing
innovative  technologies  for  PET  resin,  polyester  filament,
and polyester staple fibre.

Teams  from  Reliance  and    IPCL  have  jointly  modernised
the  existing  acrylic  staple  fibre  (ASF)  capacities  at  IPCL
Vadodara. Marketing of the output under the brand names
of  Recrylic  and  Recrylon  in  both  domestic  as  well  as
overseas markets by Reliance has enabled IPCL plants to
operate at full capacity.

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Recrylic  is  ideal  for  manufacturing  shawls,  sports  wear,
socks, and hosiery. Recrylon is preferred for manufacturing
hosiery,  blankets,  carpets,  furnishing  fabric,  and  dress
materials,  among  other  applications.  Both  fibres  have
superior moth resistant capabilities with low specific gravity
and  high  bulk,  which  enables  production  of  lightweight
garments.

This year, the Reliance Testing Center at Coimbatore was
accredited as per the latest version ISO/ IEC 17025. This
version  of  accreditation  covers  both  management  as  well
as technical competence requirements of the laboratory. In
the quota free regime, when only quality conscious mills will
be  preferred  by  overseas  buyers,  test  reports  from  such
accredited  centers  will  help  Reliance’s  customers  in
developing  new  businesses.

The Indian PET bottle resin market grew by 7.5 per cent to
86,000  tonnes  even  though  the  largest  consumer,  the
carbonated soft drinks market, was stagnant. Reliance, with
a market share of 52 per cent, is the largest player in India.
During  the  year,  Reliance  received  global  approval  from
Coca Cola for Relpet, Reliance’s brand of PET bottle grade
resin.

Reliance  also  launched  PET  application  laboratory  for  the
development of innovative applications in PET bottle grade
resin. The in-house R&D team developed special grade PET
resin for hotfill and reheat applications. Packaging systems
made out of these speciality grade resins can be used for
filling  hot  liquids.  PET  capacity  expansion  from  80,000
tonnes per year to 300,000 tonnes per year is expected to
be commissioned in the current financial year.

On  the  retail  front,  Reliance  launched  “Recron  Certified”
cushions  on  the  back  of  a  pillow  launch,  which  was  done
last  year.  More  such  speciality  and  value  added  products
are  expected  to  be  launched  with  the  help  of  Reliance
Technology  Centre  in  the  coming  years.  During  the  year,
“Recron Certified” pillows became the leading brand in the
branded pillow market. Currently, “Recron Certified” products
are marketed through 3,000 retail outlets in over 350 towns
in India.
Polyester Intermediates (PX, PTA, and MEG)
Reliance  is  the  world’s  3rd  largest  producer  of  paraxylene
(PX), and largest producer of purified terepthalic acid (PTA)
in  India.  In  India,  Reliance  is  the  largest  manufacturer  of
polyester intermediates with market share ranging from 70
to 100 per cent.

Reliance is the only producer of PX, while there are 2 PTA
and  4  MEG  producers  in  India.  Out  of  4  MEG  producers,
one remained closed during the year. Reliance’s PTA and
MEG plant utilisation rates were above 100 per cent.

Reliance’s production volumes for fibre intermediates (PX,
PTA  and  MEG)  decreased  by  2  per  cent  to  3.03  million
tonnes in FY 2003-04, due to unforeseen shutdown of the
paraxylene plant at Jamnagar during the first quarter. Over
50 per cent of the total production of fibre intermediates was
captively consumed by RIL.

(Production in tonnes)

2001-02

2002-03

2003-04

Polyester
Intermediates

2,882,000

3,075,000

3,026,000

The  future  of  fibre  intermediates  is  directly  linked  to  the
growth of the polyester sector. Low per capita consumption
of polyester in India offers excellent growth opportunities in
the  future.  For  instance,  the  per  capita  consumption  of
polyester  in  India  is  very  low  at  2.12  kg  as  compared  to
America - 7.01 kg, China - 8.09 kg, and global average of
5.5 kg.

Over the last few years, the growth in the polyester sector
has  emerged  mainly  from  China  and  India.  Polyester
production is expected to grow by at least 6 to 7 per cent for
the next 2-3 years.

New  PTA  capacity  additions  over  the  last  few  years  have
been  fully  absorbed  in  the  market,  in  line  with  the
requirements of polyester capacity additions. New capacities
in PTA are being planned to cater to global polyester capacity
expansions.

Petrochemicals Expansion Plans

Over the next 2-3 years, Reliance will be making significant
investments in its core business of petrochemicals. Reliance
will be adding over 2 million tonnes of additional capacities
during this period. This includes increase in capacity of PTA
by 532,000 tpa, POY by 310,000 tpa, PSF by 240,000 tpa,
PP by 280,000 tpa, and aromatics by 481,000 tpa. Reliance
will also set up a new Styrene plant with a capacity of 550,000
tpa.

Post  these  expansions,  Reliance  will  become  the  world’s
largest  producer  of  polyester  fibre  and  yarn,  and  the  3rd
largest producer of PTA.
Cracker Products

Ethylene and Propylene

Reliance  operates  one  of  the  world’s  largest  grassroots,
multi-feed  cracker  at  its  Hazira  petrochemicals  complex.
During  the  year,  Reliance  produced  1,195,000  tonnes  of
ethylene  and  propylene,  registering  a  marginal  growth  of
0.8 per cent over the previous year.

(Production in tonnes)

2001-02

2002-03

2003-04

Ethylene and
Propylene

1,127,000

1,185,000

1,195,000

Reliance  has  announced  plans  to  increase  its  cracker
capacity by 33 per cent, to 1 million tonnes per year, through
debottlenecking in phases.

The Company is in the process of implementing facilities for
the  extraction  of  Butadiene,  a  high  value  commodity
intermediate (used mainly for synthetic rubbers) from its C4
stream.

Inter  site  synergy  between  the  various  RIL  and  IPCL
locations were further optimised during the year to enhance
values in both the companies.  RIL Hazira provided a natural
destination  of  the  surplus  monomers  (ethylene)  produced
in IPCL.  Other low value streams from IPCL gas crackers
were  also  upgraded  to  their  full  commercial  potential  at
Hazira cracker.

Aromatics

Production of Benzene, Toluene and other by-products was
consistent  with  feedstock  characteristics  and  were
augmented with supplemental feedstocks from other sites.

Benzene  production  at  368,000  tonnes  during  the  year

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represented a 6 per cent increase. Reliance maintained its
leadership in the domestic market with a share of over 66
per cent. During the year, Reliance exported nearly 75,000
tonnes of Benzene to Styrene manufacturers in South East
Asia,  Europe,  and  the  US,  which  reflects  the  high
acceptability of its product internationally.

Reliance’s leadership position in domestic Toluene market
was sustained with market share of  over 60 per cent. The
Hazira site registered an increase of Toluene production by
12  per  cent,  to  106,000  tonnes,  achieved  mainly  through
inter site integration.

LPG Business

Packed Business:

Since the start of “Reliance Gas” packed business in 1998,
a customer base of over 9.0 lakh has been established in
the states of Gujarat, Maharashtra, MP and Rajasthan. More
than 65 per cent of these are in rural areas. The well-trained
Reliance distribution network of 116 distributors and 5,100
distribution  outlets  are  able  to  reach  and  service  villages
upto a population of 5,000.

During the year 2003-04, “Reliance Gas” sale was around
75,000 MT.

Bulk Business:

During the year 2003–04, RIL sold around 164,000 tonnes
of LPG from its Hazira Cracker. Of this, 35,000 tonnes was
sold to the manufacturing industry and 129,000 tonnes was
sold to the bottler segment.

Around 20,000 tonnes of LPG was also sold from Patalganga
unit to industries and bottlers.

2001-02

2002-03

2003-04

(Sales in tonnes)

190,700

184,100

172,350

LPG
Chemicals
Reliance continues to be the largest manufacturer of Linear
Alkyl  Benzene  (LAB),  a  detergent  intermediate,  in  the
country.  The  integration  of  activities  with  LAB  business  of
IPCL initiated in the previous year enabled optimum use of
manufacturing  and  marketing  infrastructure,  yielding
substantial benefits to both companies during the year.

The  total  production  of  LAB  and  Normal  Paraffin  (NP)  at
Reliance during the year reached a record 246,600 tonnes,
6 per cent higher than the previous year’s level. The domestic
LAB market witnessed a 3 per cent growth during the year.
The attractive value propositions currently being offered in
the competitive downstream detergent industry are expected
to boost detergent consumption in the country, and in turn
improve the prospects for LAB demand growth in the coming
year.

Reliance exported 27 per cent of LAB production (RELAB)
during the year to countries in South East Asia, Middle East
and Europe, retaining and expanding the customer base in
these logistically convenient markets. The quality of RELAB
is considered at par with the best in the international markets
by our customer segment.

The  feed-stock  requirement  of  the  LAB  plant  is  fully  met
captively  by  the  Normal  Paraffin  plant.  Besides,  Reliance
offers three different grades of normal paraffins to suit the
specific  needs  of  the  domestic  Chlorinated  Paraffin  Wax

industry.  Some  of  these  paraffins  are  also  used  in  the
speciality oil industry.

(Production in tonnes)

2001-02

2002-03

2003-04

233,200

246,600

232,500

LAB and Normal
Paraffin
Textiles
Reliance’s Textile Complex at Naroda, Ahmedabad is one
of  India’s  largest  and  most  modern  textile  complexes.
Reliance’s textile products are sold under the brand names
of  Only  Vimal,Harmony,  Reance,  RueRel,  Slumberel  and
V2 (pre-cut, pre-packed products). Reliance’s flagship brand,
ONLY  VIMAL  is  one  of  India’s  largest  selling  brands  of
premium  textiles.

In  a  recently  conducted  survey  by  The  Economic  Times
Brand  Equity,  ONLY  VIMAL  was  voted  as  ‘India’s  most
trusted fabric brand’.

Reliance’s premium product quality ensures a ready export
market  for  its  textile  products.    Reliance’s  premium  textile
products  have  found  acceptance  even  in  the  most
demanding  markets  in  the  developed  economies  of  the
West.

The Textile Division’s in-house R&D developed many new
products  /  processes  such  as  flourescent  shades  on
polyester fabrics, extended laundering colour-fast fabrics in
dope  dyed  fibres,  water  and  oil  repellent  finishes  on  Poly
Wool and Lycra stretch fabrics, wash-fast, flame-retardant
fabrics,  etc.  R&D  efforts  in  future  will  be  directed  towards
development of water-proof, weather colour-fast fabrics for
outdoor application, Chintz finishes, stain repellent and stain
release properties together, tri-blends fabrics etc.

It has been nine years since the inception of the Harmony
Show. Hosted by Reliance’s Textile Division, this show has
over the years played a catalytic role in bringing young artists
into  the  limelight,  while  honouring  the  country’s  great
masters. The Harmony Show has succeeded in giving the
art lover a truly wide representation of Indian art today.

Reinventing each year, the show in its ninth year added a
new section – ‘The Golden Light’ to promote photographers
from  across  the  country,  with  a  focus  on  Senior  Citizens.
Since its inception, the exhibition has gradually evolved into
a  social  and  corporate  catalyst  for  art  and  is  already
considered  one  of  the  most  happening  events  in
contemporary  art.

As  a  part  of  restructuring  plan,  the  Textile  Division
announced  a  second  VRS  scheme.  The  VRS  package
offered  to  its  staff  and  all  category  of  workers  resulted  in
participation by 1,289 people, with an outgo of approximately
Rs. 38 crore. The scheme was completed amicably within a
span of two weeks.
Opportunities
Reliance  is  one  of  the  leading  players  in  the  Indian
petrochemicals  and  refining  sector.  With  the  requisite
financial strength and project execution capabilities, Reliance
will continue to make investments in the upstream and the
downstream energy and petroleum sector.

Reliance will participate in a major way in India to increase
the availability of an indispensable commodity – energy. The

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Reliance Industries Limited

GROWTH IS LIFE

strategy for upstream exploration and production business
will  be  to  identify  and  pursue  all  attractive  opportunities,
invest in projects that deliver superior returns, and maximize
profitability of existing E&P operations. Reliance will capture
the growth opportunities by capitalising growing natural gas
and power markets in the country.

In  the  downstream  petroleum  sector,  retail  marketing  of
petroleum products provides a huge growth opportunity for
Reliance in the future. Reliance is in the process of entering
into retail marketing of transportation fuels by developing its
own distribution and marketing infrastructure. Reliance has
already started setting up of retail outlets at various locations
across the country. This downstream integration combined
with  world-class  retail  value  and  customer  experience  will
enhance long-term shareholder value.

Reliance will continue to maintain its leadership position in
the  Indian  petrochemicals  industry  going  forward.  The
demand  for  petrochemical  products  has  grown  in  double
digits for the past several years. The domestic demand for
the next few years for polymers is forecast to be around 10
per  cent  supported  by  strong  economic  growth.  Reliance
will  be  expanding  its  capacities  in  the  petrochemicals
business by around 15-20 per cent over the next 3-4 years
to capture this new demand.

The demonstrated global competitiveness and international
quality  of  products,  and  its  superior  logistic  capabilities,
continuously  provide  the  Company  with  new  opportunities
in domestic as well as international markets. Reliance will
keep  examining  and  pursuing  these  new  opportunities  for
growth.

Reliance  continues  to  participate  in  the  attractive  growth
opportunities in the power and infocom sectors. Reliance’s
investments  in  Reliance  Infocomm  and  Reliance  Energy
have  the  potential  to  generate  significant  value  for
shareholders, in the medium to long term.

Challenges

Reliance  faces  normal  markets  competition  in  all  its
businesses from Indian as well as international companies.
Reliance’s  globally  competitive  cost  positions  and  sound
business  strategies  have  enabled  it  to  retain  its  leading
market  positions.  Reliance  has  maintained  its  operating
margins and consistently improved its financial performance
through the cycles of commodities business. Reliance has
consistently delivered superior value to its customers.

Reliance  has  a  portfolio  of  about  300,000  sq.  kms.  of
exploration  acreage  encompassing  onshore  and  offshore,
shallow and deep-water blocks. Reliance faces the challenge
of  undertaking  a  comprehensive  development  programme
for some of these blocks. For accomplishing its objective in
E&P business, Reliance has been working with the leading
international  technology  and  service  providers  for  the
development of the KG-D6 block where it discovered large
gas reserves in the year 2002.

The  government  owned  oil  companies  in  India  currently
dominate  the  retail  marketing  of  petroleum  products.
Following  deregulation,  Reliance  has  been  granted  the
marketing  rights  to  set  up  over  5,849  retail  outlets  across
the country. Reliance will leverage its project execution skills
and  organisational  strength  in  setting  up  the  marketing

network.  Reliance  will  create  state-of-the-art  retail  outlets,
offering a wide variety of consumer choices and services, in
the hitherto controlled marketing segment.

The  import  duty  reduction  on  some  of  the  products  in  the
recent  interim  budget  has  marginal  impact  on  Reliance’s
operations.  However,  Reliance  will  compete  through  its
operational  excellence,  technical  superiority,  extensive
marketing  and  distribution  network,  and  deep  customer
relationship  to  maintain  its  unique  position  in  the  global
marketplace.

Reliance endeavours to enhance its competitive advantage,
through  a  process  of  continuous  improvements,  and  by
implementing  appropriate  business  strategies.

Reliance’s  various  businesses  have  grown  significantly  in
size  and  scale  in  the  recent  years.  Reliance’s  coherent
business strategy and disciplined financial framework have
provided stability and platform for growth in a volatile global
environment.

Outlook

Currently, the petrochemicals and refining business account
for nearly 97 per cent of Reliance’s annual revenues. The
outlook for margins and profitability for both these businesses
depends on the overall global economic outlook, the global
demand-supply  scenario,  and  trends  in  feedstock  and
product  prices.  Reliance  is  one  of  the  most  profitable  and
fully integrated petrochemicals companies globally. Reliance
is likely to benefit most from an upturn in the petrochemicals
cycle,  given  its  scale  of  operations  and  its  globally
competitive cost positions.

However, sustained firmness in feedstock prices, primarily
crude,  as  a  result  of  geo-political  reasons,  can  have  an
adverse  impact  on  Reliance’s  margins  and  profitability.
Reliance’s  production  volumes  in  both  refining  and
petrochemicals  are  expected  to  grow  broadly  in  line  with
industry  trends,  over  the  medium  to  long  term.  In
petrochemicals,  Reliance  will  be  increasing  its  capacities
by 15 to 20 per cent over the next 2-3 years.

During  the  year,  Reliance’s  refinery  completed  the  final
phase  of  Yield  and  Quality  improvement  program,  which
will enable the refinery to gain further flexibility in processing
still  wider  varieties  of  crude  oil,  capture  product  quality
premiums  in  the  international  markets,  and  operate  at
increased  capacity.

Reliance  is  also  entering  into  retail  marketing  of
transportation  fuels.  Reliance  already  has  the  necessary
approvals for setting up 5,849 retail outlets in India. Reliance
has so far commissioned 11 outlets. With phased completion
of the setting up of various retail outlets, Reliance will have
a  significant  presence  in  retail  marketing  of  transportation
fuels across the country.

These  retail  outlets  will  have  state-of-the-art  supply  chain
management  and  fleet  management  systems.  This  will
leverage  Reliance  Infocomm’s  information  technology  and
communications  infrastructure.  Reliance  expects  to  bring
about a major shift in the retailing of transportation fuels. It
aims to achieve higher productivity per outlet and enhanced
customer experience. This will help improve margins, overall
return on capital and, consequently, shareholder value.

Reliance Industries Limited

23

GROWTH IS LIFE

Reliance also has a well-balanced portfolio of E&P blocks
in India and is the largest exploration acreage holder among
the  Private  sector  companies,  covering  an  area  of  about
300,000 sq. kms. Reliance is making significant investments
in E&P business. This business has the potential to provide
a higher contribution to Reliance’s overall business profile,
in the medium to long term.

Reliance’s  investments  in  infocom,  telecom,  and  power
businesses will provide additional revenue streams, thereby
positively impacting its overall business and earnings profile.

Risks and Concerns

Reliance is a global scale player in the petrochemicals and
petroleum  products,  which  also  contribute  large  portion  of
its  revenues.  The  Company  is  exposed  to  risk  of  price
fluctuation on raw materials as well as finished products in
all its businesses.

However,  Reliance’s  high  levels  of  integration,  globally
competitive  operations,  and  leadership  position  in  the
domestic markets have helped the Company in addressing
any  adverse  impact  arising  out  of  volatility  in  commodity
markets.  Also,  these  risks  are  not  significant  considering
Reliance’s efficient inventory management system and well-
crafted  strategy  of  procuring  raw  materials,  mainly  crude
oil, through a mix of long-term and spot contracts.

Any further reduction in import tariffs on key raw materials
and  products  in  both  petrochemicals  and  petroleum
businesses may adversely impact the cost structure and/or
selling prices of products in the domestic markets, thereby
potentially affecting margins.

However, despite substantial tariff reduction since economic
reforms  began  in  early  1990s,  Reliance’s  profitability  has
consistently  increased  year  on  year.  Reliance  currently
prices  most  of  its  products  below  the  import  parity  price
levels, which adds to the Company’s pricing flexibility in the
event of import tariff reductions.

Also,  the  impact  of  further  import  tariff  reductions  on
Reliance’s products is not likely to be substantial in the future,

as import tariffs on Reliance’s major products have already
been reduced to WTO bound rates, or very close to those
levels.

The  Company  is  exposed  to  foreign  exchange  risk  as  its
selling  price  of  products  are  linked  to  the  landed  cost  of
imported products. Also, any volatility in foreign exchange
rate  has  an  impact  on  its  exports  business  and  foreign
currency  debt  held  by  the  Company.  Reliance  undertakes
liability  management  transactions  and  other  structured
derivatives such as interest rate swaps and currency swaps
on  an  ongoing  basis  to  manage  its  foreign  exchange  rate
risks.

Adequacy of Internal Controls

Reliance  has  a  proper  and  adequate  system  of  internal
controls  to  ensure  that  all  assets  are  safeguarded,  and
protected against loss from unauthorised use or disposition,
and that transactions are authorised, recorded, and reported
correctly.

The Company has an extensive system of internal controls
which ensures optimal utilisation and protection of resources,
IT security, accurate reporting of financial transactions and
compliance  with  applicable  laws  and  regulations  as  also
internal policies and procedures.

The  internal  control  system  is  supplemented  by  extensive
internal audits, regular reviews by management, and well-
documented policies and guidelines to ensure reliability of
financial and all other records to prepare financial statements
and other data.

Reliance  has  successfully  implemented  SAP/  R3  financial
and  business  management  systems.  These  systems
facilitate  effective  checks  and  controls  as  well  as  tight
monitoring on a continuous basis.

Reliance has independent internal audit systems to monitor
the  entire  operations  and  services  spanning  all  locations,
businesses  and  functions  on  a  regular  basis.  The  top
management and the Audit Committee of the Board review
the findings and recommendations of the internal audit panel.

Reliance Telecom

Reliance Telecom Limited (RTL) is promoted by the Reliance
Group.

RTL  provides  Cellular  Services  in  7  Telecom  Circles
encompassing 10 States of India.

The basic services business of the company was demerged
from RTL w.e.f. 6th March 2003 pursuant to the scheme of
demerger approved by the Gujarat High Court. The company
has  completed  all  necessary  formalities  and  the  final
approval from DoT has also been obtained.

Competition  has  become  intense  in  all  the  circles.  BSNL
has commenced operations in major towns of Assam and
North East circles during the later part of the year 2003-04.
Despite stiff competition, RTL’s subscriber base increased

by 46 per cent during the year to 7.9 lakh.

International Roaming was implemented from 1st December
2003 in all RTL circles, except Assam and North East where
there is a restriction on international roaming. Roaming with
more than 300 operators across the globe has been opened
up through sponsor network using the signalling and billing
solution from Roamware.

In October 2003, Department of Telecommunications (DoT)
directed RTL to discontinue its pre-paid business in Assam
and  North  East  circles  and  also  to  migrate  all  its  existing
pre-paid subscribers to post-paid by 31st January 2004. This
exercise has been successfully completed.

24

Reliance Industries Limited

GROWTH IS LIFE

Reliance Infocomm

The  telecom  sector  has  been  recognised  as  one  of  the
fastest  growing  sectors  of  the  Indian  economy.  However,
even with its current high growth rate, India has one of the
lowest  telecom  penetrations  in  the  world,  at  7  per  cent
against a world average of close to 37 per cent.  This points
to  the  huge  opportunity  that  still  exists  for  sustaining  this
rapid growth in the foreseeable future.  Further, the emerging
trends of convergence of voice, data and video offer unique
opportunities for new players to create a converged business
model.

Recognising the crucial role to be played by the sector in
India’s development, the Government has initiated a number
of changes in the regulatory and policy framework in order
to facilitate a world-class telecommunications infrastructure
in India. The introduction of Unified Access Services License
has been a step in this direction.

Reliance  Infocomm  (RIC)  has  licenses  to  offer  telecom
services in 20 circles under the Unified Access license. In
addition, it has received the Letter of Intent for the J&K circle.
This  has  enabled  RIC  to  offer  services  across  the  length
and  breadth  of  India’s  vast  geography  through  its  next
generation  fibre  optic  network  backbone  spanning  60,000
route kms.  RIC is currently offering its wireless services in
1,100 towns and cities across India.

RIC  commercially  launched  its  services  in  May  2003  and
within the first 7 months emerged as India’s largest mobile
service  operator.  As  of  the  end  of  March  2004,  RIC  had
almost 7 million subscribers. Most of this was in the post-
paid segment as RIC launched its pre-paid services only in
February 2004. Within this period the “Reliance IndiaMobile”
brand  emerged  as  the  most  trusted  telecom  brand  in  the
country. (Source: A.C. Nielson, ORG - MARG).

RIC  created  history  in  the  Indian  market  by  lowering  the
entry barrier of going mobile not just  through low tariffs but
also through its innovative ‘501’ payment option under the
“Monsoon Hungama” scheme, launched in July 2003. One
million customers applied for subscription within 10 days of
the scheme’s launch making it the most successful scheme
in Indian telecoms.

RIC also offered for the first time in India high-speed mobile
data services though its R-World mobile portal. This portal
leverages  the  high-speed  data  capability  of  the  next
generation  CDMA  1X  network.  It  provides  70  applications
such as news, astrology, T.V. guides, movie clips etc. and
35 games and logs more than 1 billion hits a month.

RIC  is  aggressively  expanding  the  reach  of  its  network  in
order to reach more subscribers by extending its services

to cover an additional 3,800 towns. It is estimated that the
mobile market in India will grow to 140 million subscribers
by FY 2008. RIC expects to retain market leadership in this
segment.

The  second  phase  of  the  Infocomm  project  will  usher  a
Broadband revolution by providing 100 mbps Ethernet links
to its corporate customers. This revolution will empower the
enterprise  by  making  transactions  efficient,  functions
seamless and new economic opportunities abundant.  The
enterprise broadband service is in the process of being rolled
out in 30 towns and would then be extended to cover 200
towns in phases. The services planned include POTS (Plain
Old  Telephone  Lines),  Leased  lines,  International  Private
Leased Circuits, Virtual Private Network, Video Phone, Audio
and Video Conferencing, among others.

RIC will also launch a consumer convergence revolution by
providing  high  speed  Ethernet  links  to  homes.  This
revolution, called “Netway”, will provide homes with a range
of  television  channels,  high-speed  telephony,  audio
conferencing,  video  conferencing,  video  on  demand,  Juke
box,  time  shifted  TV,  T-commerce,  and  Surveillance
services. All content and interfaces will be enabled to cater
to  India’s  diverse  languages.  These  services  would  be
accessed through a set top box connected to a TV or a PC.
The set top box is a versatile access device with an in-built
hard disk for storing content of customer’s choice.

In  January  2004,  Reliance  Infocomm  (RIC)  acquired  100
per  cent  of  the  undersea  cable  company,  FLAG  Telecom
for US$ 211 million through Reliance Gateway Net Limited,
a wholly owned subsidiary of RIC. This acquisition provides
RIC  with  an  international  gateway  to  global  markets.  The
FLAG acquisition also makes RIC the only Indian operator
to own an international undersea cable network with a truly
global  footprint.

FLAG  Telecom  is  a  leading  global  telecom  company
providing  an  innovative  range  of  products  and  services  to
the international carrier community, ASPs and ISPs.  It has
over 180 customers, which include a number of the world’s
leading  international  carriers.    FLAG  connects  16  of  the
world’s top 20 business centers and 75 per cent of the world’s
population through its 55,000 km fibre optic network.

In  February  2004,  FLAG  announced  that  it  would  build
FALCON,  a  new  high-capacity  resilient  loop  cable  system
providing multiple landings throughout the Gulf region, with
submarine links stretching to Egypt in the west and to Hong
Kong in the east.

Reliance Energy

In January 2003, pursuant to the second open offer to BSES
shareholders  made  by  Reliance  in  a  fair  and  transparent
manner  under  SEBI  Takeover  Regulations,  BSES  Ltd
became part of the Reliance Group.

During the year under review, BSES Limited was renamed
Reliance Energy Limited. This change reflects the ownership
of  the  Reliance  group,  consequent  upon  the  change  in

control, and provides the company an opportunity to leverage
the brand equity of the Reliance name.

Reliance Energy is India’s leading private sector utility group,
with aggregate estimated group revenues of Rs. 7,700 crore
(US$  1.8  billion),  and  total  assets  of  Rs.  9,800  crore
(US$ 2.2 billion).

Reliance Industries Limited

25

GROWTH IS LIFE

The  group  distributes  nearly  16,000  million  units  of  power
to over 5 million consumers in Mumbai, Delhi, Orissa and
Goa, across an area covering 1,24,300 sq. kms.

Reliance Energy generates 941 MW of power, through its
power  plants  located  in  Maharashtra,  Andhra  Pradesh,
Kerala, Karnataka and Goa.

Reliance  Energy  is  ranked  amongst  India’s  top  20  listed
private companies in terms of all major financial parameters,
including assets, sales, profits and market capitalisation.

Reliance  Energy  is  India’s  most  valuable  power  company
today, with market capitalisation of Rs. 13,400 crore (US$ 3
billion).

The  Indian  power  sector  is  currently  dominated  by  State/
Central  utilities.  The  installed  generation  capacity  in  the
country at present is about 110,000 MW.

India  is  a  power  deficient  country  with  an  average  energy
shortage  of  about  7  per  cent  of  total  energy  requirement,
and  peak  shortage  of  12  per  cent  of  peak  capacity
requirement.

To bridge this deficit, and cater to future demand, the country
needs additional power generation capacity of approximately
100,000 MW over the next few years. This is equivalent to
the entire existing generation capacity in the country.

Apart from capacity shortage, the power sector in the country
is plagued by high transmission and distribution losses, lack
of grid discipline, excessive workforce, ageing transmission
and distribution systems, and lack of commercial orientation.

It  is  against  this  backdrop  that  Parliament  has  recently
enacted the Electricity Act 2003, the single most important
piece  of  legislation  for  the  power  sector  in  India.  The  Act
aims at liberalising the power sector, by creating a vibrant
and  progressive  legislative  framework  to  facilitate  India’s
accelerated  economic  growth.

Some of the key features of the Act, which would radically

alter  the  power  sector  landscape  include  liberalisation  of
the  generation  sector,  introduction  of  competition  in
transmission  and  distribution  through  open  access,
mandatory  unbundling  of  SEBs  leading  to  privatisation,
introduction  of  trading  as  a  separate  market  function,
preparation of national policies on tariff, rural electrification,
renewable energy development, strengthening of the roles
of regulatory commissions, constitution of appellate tribunal,
and  stringent  anti-theft  measures  to  curb  the  incidence  of
high commercial losses.

The  enactment  of  the  Electricity  Act  2003  has  opened  up
new opportunities in the Indian power sector.

Reliance  Energy  is  exploring  opportunities  to  expand  the
customer  base  in  its  distribution  business  through  new
licenses, through open access on existing networks, and /
or through participation in the privatisation process of state
owned distribution assets. The company plans to set up gas,
wind and hydro based power generation projects, to match
its  distribution  capability.  The  company  is  also  exploring
growth opportunities in trading and transmission of power.

Reliance Energy is sponsoring a 3,740 MW gas based mega
power project near Dadri in the state of Uttar Pradesh. With
an initial investment outlay of more than Rs. 10,000 crore
(US$  2.2  billion),  the  power  project,  to  be  developed  in
phases,  will  also  be  the  world’s  largest  gas  based  power
generating plant at a single location.

Reliance Energy aims at a leadership role in creating world-
class  power  infrastructure  in  the  country  in  pace  with
regulatory  changes  and  reforms  in  the  domestic  power
sector.  The  proven  management  skills  and  established
project  execution  capabilities  of  Reliance  will  create  value
for  millions  of  consumers  by  providing  reliable  and  good
quality  power  at  competitive  prices  and  achieving  best-
practice  international  standards  of  service,  quality,  safety
and customer service.

Energy  Conservation

Reliance consistently pursues reduction in specific energy
consumption in its manufactured goods on an ongoing basis.

The specific energy consumption or the energy consumption
per  unit  of  product  has  fallen  at  all  the  manufacturing
complexes.  The specific energy consumption has fallen by
3  per  cent  at  Patalganga  complex  and  by  4.2  per  cent  at
Hazira complex as shown in the table below.

Patalganga

Hazira

Energy Index (MMkcal / MT)

2001-02
3.23

2002-03
3.27

2003-04
3.17

2.19

2.12

2.03

Fuel  consumption  and  loss,  as  a  percentage  of  crude
processed  is  a  parameter  of  specific  energy  consumption
in refinery operations. There has been significant reduction
in percentage fuel and loss on crude processed at Jamnagar
during the year, as shown below:

Fuel and Loss
(wt % on crude processed)

2001-02
9.99 %

2002-03
10.07 %

2003-04
9.95 %

The target is now high end energy conservation schemes.
These include inlet air chilling of gas turbines and process
air compressors, use of “not so clean” fuels in the turbines
and furnaces, pinch studies in high energy consuming
plants, installation of variable speed drives, etc.

The Patalganga complex has already completed two pinch
studies in LAB and PX plants and has implemented the study
recommendations. Also at Hazira, in the PTA plant, suction
chilling  of  air  in  the  process  compressors  has  been
completed  resulting  in  reduced  energy  consumption  and
higher production. Fogging of inlet air to the gas turbine has
been completed in all the machines at Hazira and Jamnagar.

Energy  conservation  continues  to  attract  high  priority  and
investments.  The total investment in energy conservation

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Reliance Industries Limited

GROWTH IS LIFE

projects  has  gone  up  from  Rs.  25  crore  in  2001-02  to
Rs. 77 crore in 2003-04 as seen in the table below:

Investments and Savings on Energy Conservation Schemes:

Description

Investment
(Rs. crore)

Savings of Energy
(Trillion calorie /year)

Returns
(Rs. crore/ year)

Patalganga

Hazira

Jamnagar

01-02  02-03  03-04 01-02  02-03 03-04  01-02 02-03 03-04

20.04

1.25

3.86

3.96

8.93 45.57

1.54 10.67 27.90

103

295

72

356

220

266

656

347

817

13.66

3.17

9.44 42.71 24.15 31.34 52.92 27.94 65.92

These investments have helped to conserve energy by 2,867
trillion  calories  per  year  resulting  in  a  saving  of  about

Rs. 271 crore per year.

Reliance Jamnagar won the Indian Chemical Manufacturers
Association  (ICMA)  Award  for  “Excellence  in  Energy
Conservation and Management” for the year 2003. ”

The  Energy  Conservation  Act  2001  implemented  by  the
Bureau of Energy Efficiency (BEE), a statutory body under
Government  of  India,  envisages  creation  of  professionally
qualified  energy  managers  and  auditors  with  expertise  in
energy  management,  financing  and  implementation  of
energy efficiency projects, and policy analysis.

To  create  a  cadre  of  qualified  energy  managers  in  the
company,  a  company  wide  training  was  organised  for  all
potential energy managers of RIL and IPCL in collaboration
with National Productivity Council during the year.

Research and Development

2003-04  saw  continual  improvements  in  R&D  efforts  in
polymer sector in terms of new product development, quality
enhancement,  and  introduction  of  new  grades  and
applications along with activities for creation of Intellectual
Property.

The  R&D  centre  at  Hazira  achieved  major  breakthroughs
in polymer research. Four international patents have been
filed  /  are  being  filed  in  the  fields  of  polyolefin  catalysts,
high  performance  donors  and  inorganic  support  for
polyolefin  catalysts.  In  addition,  significant  progress  has
been achieved in following research projects:

(cid:79) Novel process for third generation nucleating/clarifying

agent

(cid:79) PP catalyst performance improvement

(cid:79) Efficiency  enhancement  studies  of  pre-treatment

biodigestors

Reliance  continues  to  pursue  various  programmes  at
National  Chemical  Laboratory  (NCL),  Pune  under  the
Research  Alliance  Agreement  (RAA).  Major  ongoing
projects  with  NCL  include  inter  alia  Nanocomposites  and
Advance Studies of Catalysts/Polymers. A programme on
Nanocomposites  has  been  initiated  for  developing  novel
clay  materials  from  Indian  clays  and  development  of
Nanocomposites grades of polyolefins.

Acknowledging the efforts put in by Reliance in the field of
R&D, an RIL representative has been inducted as “Member
Expert  in  Research  Council  of  National  Chemical
Laboratory,  Pune.”

Reliance continues its research under the New Millennium
Indian Technology Leadership Initiative (NMITLI) along with
the Council of Scientific and Industrial Research (CSIR) for
developing  break  through  technologies.  The  key  areas  of
RIL interest in the NMITLI programme are:

(cid:79) Functionalisation  of  alkanes  involving  acetic  acid  and
ethylene  from  ethane,  vinyl  chloride  monomer  from
ethane, detergent alcohol from C11- C13 alkanes
Lactic acid and lactic acid-based polymers to make value
added polymeric materials from renewable resources

(cid:79)

Recognising  Company’s  contribution  to  the  initiatives,  an

RIL  nominee  has  been  appointed  as  “Member  of  High
Powered Committee for NMITLI ”.

Reliance  continues  to  sponsor  and  participate  in  various
R&D efforts at premier institutes in India and abroad including
the  Indian  Institute  of  Technology,  Mumbai  and  Chennai;
Jawaharlal Nehru Centre for Advanced Scientific Research,
Bangalore; VLifesciences, Pune; RG Specchem, University
of Massachusetts, USA; and Polymer Institute Brno, Czech
Republic.

The combinatorial chemistry programme with VLifesciences
has  progressed  to  understand  the  performance  of  catalyst
systems for polyolefins and has resulted in two publications
of high impact in reputed international journals.

Following projects have been completed by students at the
Centre for Polymer Science and Engineering, IIT Delhi, under
the  guidance  of  “Reliance  Emeritus  Professor”  (Reliance
Chair at IIT Delhi)

(cid:79) Studies on grafting of natural rubber and its blends with

Poly  (Styrene-co-Acrylonitrile)

(cid:79) Effect of sulfonation on the properties of Polyetherimides

(cid:79) Effect of structure on thermal properties of Poly (Arylene

Ether  Sulphone)s

(cid:79) Banana  Fibres:  Modifications,  characterisation  and

application in fibrous composites

(cid:79) Studies on sulfonation of Poly (Phenylene Oxide)

During the year, RIL’s R&D center developed more than 10
new grades in polymers and about 40 applications to meet
emerging needs of the market place.

The R&D activities of the polyester sector are carried out at
the  ‘Reliance  Technology  Centre’  located  at  Patalganga.
These  are  aimed  at  new  product  development,  process
technology upgradation and operations support for the staple
fibres, filament yarns and PET resin businesses.

The R&D focus areas include:

(cid:79) Novel copolyesters for fibres and packaging applications

(cid:79) Specialty functional fibres and filaments

(cid:79) Proprietary finishes for fibres and filaments

(cid:79) Dope dyed fibres and filaments

Reliance Industries Limited

27

(cid:79) Differentiated  products  through  innovative  use  of

successfully  demonstrated.

GROWTH IS LIFE

speciality  additives

(cid:79) Polyester  recycling  technologies

(cid:79) New generation polymerisation and spinning processes

The  new  RTC  building,  housing  state-of-the-art  analytical
instruments, polymer/fibre processing and testing facilities,
was inaugurated in June 2003.

The  pilot  plant  for  the  new  generation  polyesterification
process,  PET  blow  molding  facility  and  speciality  melt
spinning  research  machine  were  commissioned  in  this
financial  year.    The  interdisciplinary  R&D  team  presently
consists  of  55  scientists  and  engineers  including  post-
graduates with expertise in organic and physical chemistry
of polymers, analytical chemistry, polymer physics, chemical
engineering, polymer processing, fibre science & technology,
and textile technology.

During the year, Recron ‘Superblack’ dope dyed staple fibres
with superior mechanical properties and jet black colour with
blue  undertone,  developed  at  RTC,  were  commercialised.
Scale-up trials were successfully carried out for producing
staple  fibres  that  can  be  easily  dyed,  using  a  proprietary
technology  developed  in  RTC  called  ‘Recron  Dyefast’.
These fibres can be dyed at boiling water temperature, not
requiring  the  expensive  HTHP  dyeing  machines,  and
therefore, will open up the large handloom and powerloom
fabric markets for polyester fibres.

Speciality high-bulk, self-crimping FDY products, developed
at  RTC,  were  also  successfully  field-tested.    Researchers
at  RTC  developed  and  successfully  commercialised
proprietary finish systems for the ‘Recron 3S’ polyester fibres
for use as secondary reinforcement in cement concrete. A
new  PET  resin  grade  for  ‘Hot  Fill’  applications  was  also

During the year, the following R&D projects were taken up
at  the  Patalganga  complex  in  collaboration  with  UICT
Mumbai.

(cid:79) Kinetic  study  on  acetic-acid-burn  in  the  pilot  oxidation

reactor.

(cid:79) Kinetic  study  on  paraxylene  oxidation  in  the  pilot

oxidation  reactor.

(cid:79) Feasibility study of oxidation of paratoluic acid in water

in pilot plant.

(cid:79) Development  of  simulation  model  for  acetic  acid
dehydration by azeotropic distillation using three different
entrainers viz paraxylene, n-butyl acetate and n-propyl
acetate.

Several  new  in-house  designs  and  novel  ideas  were
implemented  during  the  year  at  the  Jamnagar  complex.
These resulted in improved operational efficiency, improved
quality,  reduced  energy  losses  and  energy  consumption,
and increased production capacities in several units. In the
current year, the R&D efforts will focus on:

(cid:79) Catalyst development for FCC to substantially increase

LPG/Propylene  yield

(cid:79)

(cid:79)

In-house  development  of  process  design  package  for
increasing Coker capacity

In-house  development  of  optimizer  for  CPP  to  reduce
overall fuel consumption

(cid:79) Development  of  VGO  UU  catalyst  for  handling  high

Nitrogen  feedstock

(cid:79) Application of real time optimizer in FCC and aromatics

units

Quality

Reliance’s  continued  commitment  to  excellence  and  its
efforts to continually enhance the quality of all its products
and services contribute to Company’s leadership in its major
businesses.

At all its manufacturing locations, Reliance has full-fledged
state-of-the-art  laboratories  employing  latest  international
analytical  methods.  A  centralised  division  facilitates  the
interaction  between  various  sites  of  Reliance  and  IPCL  to
share  and  communicate  latest  developments  and
knowledge.

During the year, five new analytical facilities were created
at  terminal  storage  and  supply  facilities  for  petroleum
products.  These  facilities  will  keep  a  strict  quality  control
over  receipt  and  off  take  of  various  petroleum  products
dispatched to retail outlets. As a part of Reliance’s alliance
with  BRPL,  Reliance’s  PSF  laboratories  coordinated  with
BRPL to establish new testing procedure for polyester fibres.

During  the  year  2003-04,  Total  Quality  Management  was
introduced in all the laboratories in the Jamnagar complex.
Similarly,  ‘Five  S’  implementation  programme  was
introduced in thirteen laboratories at Hazira complex.

A  Quality  Week  was  celebrated  by  Hazira  complex  in
November 2003, a first such celebration by any of Reliance’s

complex. All the sites of Reliance and IPCL participated to
make the event a great success. A ‘Laboratory of the year’
contest  was  also  organised  during  this  to  judge  the  best
laboratory among all the Reliance’s laboratories.

Reliance’s  efforts  in  quality  received  many  accolades  and
recognition during the year, which included:

(cid:79)

(cid:79)

‘Excellent’  ranking,  for  third  time  in  succession,  in  the
International correlation scheme organised by Shell Main
Products  Correlation  Scheme  to  Reliance  Jamnagar.
Including  the  7  Golden  Certificates  won  this  year,
Reliance has won 24 Golden Certificates in last 3 years.

Jamnagar  refinery  achieved  the  conformance  in
Proficiency  of  testing  the  Knock  characteristics  of
gasoline  and  diesel  fuels,  conducted  by  Institute  of
Petroleum,  London.

(cid:79) Reliance’s  refinery  laboratory  at  Jamnagar,  was
accredited with ISO/IEC 17025 by National Accreditation
Board for Testing and Calibration Laboratories (NABL).

(cid:79) Reliance Jamnagar was approved for supply of ATF and
Jet  A-1  fuels  by  CEMILAC  (Centre  for  Military
Airworthiness and Certification) on the basis of high level
of Quality Confidence and Control Measures maintained
during production, storage, transfer and distribution.

28

Reliance Industries Limited

GROWTH IS LIFE

Health

Health  is  an  integral  part  of  all  Reliance  establishments.
Modern  occupational  health  and  medical  services  are
accessible  to  all  employees  through  well-equipped
occupational health centers at all manufacturing sites.  The
occupational  health  centers,  besides  carrying  out  pre-
employment  and  periodic  medical  check  ups  and  other
routine  preventive  services  also  perform  specialised  tests
like  biological  monitoring,  health  risk  assessment  studies
and audits for exposure to various hazardous chemicals.

Reliance  accords  high  priority  to  health  education  and
awareness. The medical departments continuously arrange
health  awareness  programs  to  address  issues  like
hypertension, diabetes, heart disease and stress.  They are
also  at  the  forefront  in  organisation  of  health  promotion
activities  for  continuous  improvement  in  workplace
environment.

Project  CASH,  Change  Agents  for  Safety  and  Health,  is
one such new initiative in occupational health and safety,
introduced  across  all  manufacturing  sites  of  the  Reliance
group in the current year.  Its objective is to bring about a
positive change and continual improvement in occupational
health practices at work place.

The project will lead to prevention of work related diseases
and injuries, and create further improvement leading to safe
and healthy work environment and reduction in absenteeism,
ultimately  leading  to  improvement  in  productivity.    The
programme aims to improve the work environment, and also
to  enable  technical  people  for  bringing  out  attitudinal  and
behavioral change in the occupational health awareness and
practices among the employees.

The pilot projects were successfully implemented at various
manufacturing locations of Reliance group.  These projects
have already shown a positive impact on the occupational
health and safety scenario at these sites resulting in better
work  environment,  thus  improving  productivity  and
profitability.  The Dhirubhai Ambani Trophy, introduced this
year,  recognises  excellence  in  occupational  health
performance amongst manufacturing sites of the Reliance
group.

The medical departments are active in organising outreach
medical camps for the benefit of local communities, and also
take part in onsite and offsite disaster management teams
for  emergency  preparedness.

Safety

Safety  and  security  of  the  personnel,  assets  and  the
environmental  protection  are  on  top  of  the  agenda  of  all
Reliance manufacturing businesses. Every business issue
is discussed with safety in mind, and every solution complies
with  our  safety  policy  “Safety  of  persons  overrides  all
Production  targets.”

Inter-site safety meet is now an annual event at Reliance.
The  inter-site  meet  helps  to  network  safety  professional
across all sites with external experts, and also helps to share
case  histories.  Inter-site  Safety  Meet  2003  was  held  at
Jamnagar in August 2003. Participants of Reliance and IPCL
manufacturing  sites  and  Reliance  Infocomm  attended  the
meet. Besides reviewing the safety performance of the sites,
discussions were held on job specific risk assessment, near
miss reporting, control of substances hazardous to health,
electrical safety and inherent process safety.

Reliance manufactures and transports variety of chemicals
that  are  hazardous  in  nature.  Besides,  Reliance  is  also
entering into petroleum retailing business. Accordingly, more
stress  is  given  into  the  safety-related  issues  of  product
transportation safety. Personnel from Reliance logistics and
the manufacturing sites have teamed up to improve safety
in  the  journey  management  of  the  vehicles  through  driver
training,  vehicle  integrity  check,  road  journey  emergency
management, and loading and unloading operations.

Safety  audit  of  chlorine  handling  unit  at  Hazira  was
conducted  by  EUROCHLOR,  Belgium  and  also  by  M/s
Central Labour Institute, Mumbai. The Eurochlor audit team

observed  that  the  housekeeping  of  the  unit  is  very  good
and the organisation for HSE is good.

During the year, Hazira Site won the Sword of Honour in the
Health and Safety audit conducted by British Safety Council.
RIL  Hazira  was  one  of  only  21  organisations  worldwide
presented  with  Swords  of  Honour,  recognised  as  the
pinnacle  of  safety  achievement.    The  Sword  of  Honour
recognises  organisations  that  have  implemented  safety
systems that are among the best in the world.  This award
for  excellence  and  commitment  to  health  and  safety  puts
Reliance Hazira amongst the elite companies of the world
practicing the highest standards of safety.

For  the  second  time,  Reliance’s  petrochemical  plant  at
Hazira  has  bagged  this  prestigious  award.  Earlier,  it  had
won the award in 1994. In the past, Reliance’s Patalganga
complex has won the Sword of Honour four times. Earlier,
all  the  three  Reliance  sites  won  the  five  star  award  in  the
audit done by British Safety Council.

Indian  Chemical  Manufacturers  Association  has  conferred
the ICMA Award for Excellence in Management of Health,
Safety and Environment for the year 2002-2003 on Reliance
Industries Limited. This award was for composite Company
performance  and  included  all  operating  sites  of  Reliance
Industries limited (Naroda, Patalganga, Hazira, Jamnagar).

Confederation  of  Indian  Industry  (CII),  Maharashtra  State
has conferred its state level Award in Industrial Safety and
Health  (large  industry  category)  on  Reliance  Industries,
Patalganga complex for the year 2003.

Reliance Industries Limited

29

GROWTH IS LIFE

Environment

Sustainable  development  and  a  clean  environment
integrated  with  the  business  objective  is  the  focus  of
operations  at  Reliance.    This  is  achieved  by  every
employee’s  contribution  and  responsibility  towards  the
organizational  performance.

All  projects  are  planned  and  designed  with  environment
protection  as  an  integral  part  to  ensure  a  safe  and  clean
environment  for  sustainable  development.    The  layered
environmental  monitoring  systems  and  audits  ensure
compliance to all the environmental protection laws of the
land, through all project stages from planning, construction,
commissioning and production.  These monitoring systems
and  audits,  specific  to  each  manufacturing  unit,  are
conducted internally by the Environment Health and Safety
(EH&S) Group at each manufacturing complex.

Jamnagar

The  Jamnagar  refinery  has  obtained  the  ISO  14001
Certification for its Environment Management System.

At the refinery complex, various systems and schemes are
implemented to reduce the fresh water requirement per ton
of  crude  processed.    Flare  gases  are  being  recovered
resulting in reduction of emissions to the environment and
financial benefit due to the recovery.  A scientifically designed
secured  landfill  facility  has  been  commissioned  for  the
disposal of hazardous wastes.  As a recognition of continual
improvement and overall compliance to the regulations, the
Gujarat  Pollution  Control  Board  has  renewed  the  various
pollution permits for a period of five years.

Annual  Reduction  in  raw  water  consumption  /  tonne  of
crude processed at Jamnagar Refinery

2001-02

2002-03

2003-04

Water consumption per
tonne of crude processed
(cubic meters)

0.59

0.57

0.56

As  an    environmentally  responsible  corporate  entity,  the
refinery  division  aims  and  is  working  at  developing  the
greening of the refinery complex, so that the trees planted
will  continuously  sequester  the  carbon  di-oxide  generated
by the refinery complex in its processes.  In achieving this
continuous  sequestration,  phase-wise  greenery
development is being implemented, and the refinery complex
has during the year planted more than 25,000 trees to the
already existing 2.3 million trees.

In recognition of outstanding achievements in Environment
Protection, the refinery division was awarded the Greentech
Gold Award for excellence in Environment Management in
the Petroleum Sector for the year 2002-03.

Hazira

The  Hazira  Petrochemical  Complex  is  in  the  process  of
integrating the various systems under ISO 14001, ISO 9002
and OHSAS 18001.  The integrated system is proposed to
be audited by the certification agency in September 2004.

As  a  responsible  corporate  division  towards  sustainable
global  environment,  Reliance’s  Hazira  division,  during  the
year,  commissioned  refrigerant  recovery  instruments  for
complete recovery of refrigerants that can effect the ozone
layer during the year.  Asbestos, a hazardous material used

in asbestos blankets for fire fighting, has been replaced with
non-asbestos blankets. A hazardous waste incinerator has
been  commissioned  at  the  site,  in  line  with  the  Central
Pollution Control Board Standards to incinerate solid as well
as liquid waste.

A  unique  facility  viz.  ‘Tubelight  Crusher’  has  been
commissioned  to  crush  the  fused  tube  lights,  containing
mercury.    The  crushed  powder  is  packed  and  sealed  in
drums and sent for disposal in the hazardous waste facility.

For  sustainable  development  and  further  improvement  in
environmental  performance,  the  Hazira  complex  is
conducting  various  environment  related  studies  in
association  with  M/s  National  Environmental  Engineering
Research  Institute,  Nagpur  and  the  National  Institute  of
Oceanography,  Mumbai.

The effluent being generated at the complex is being treated
to  be  60  per  cent  below  the  permissible  standard,  so  that
the  treated  effluent  can  be  reused  and  recycled  to  the
maximum extent possible in different applications within the
complex.

Annual reduction in water consumption at Hazira

Water  consumption
(cubic  meters/MT)

2001-02 2002-03

2003-04

5.4

5.2

4.9

Annual Reduction in effluent generation at Hazira

Effluent  generation
(cubic  meters/MT)

2001-02

2002-03

2003-04

2.03

1.73

1.61

In  the  continual  commitment  to  improving  the  greenery  of
the  area,  the  Hazira  complex  has  planted  10,000  trees  in
2003-04  taking  the  overall  number  to  1,83,000  trees.    An
area  of  2  Hectares  was  taken  under  landscaping  in  the
financial  year  to  cover  a  total  of  32  Hectares  under
landscaping.

The  Hazira  complex  was  honoured  with  the  award  for
Excellence  in  Management  of  Health,  Safety  and
Environment by ICMA.

Patalganga

The Patalganga complex has implemented various schemes
demonstrating  continual  improvement  in  its  environment
performance in line with its ISO 14000 Certification.

These schemes have resulted in a steady decline in water
consumption  per  tonne  of  product,  and  the  treated
wastewater  is  recycled  and  reused  within  the  complex  for
various  activities.  The  biological  solids  from  the  effluent
treatment plant are anaerobically digested, and the resulting
biogas is used in the heaters.  The biological sludge from
the effluent treatment plant (ETP) is dried using the waste
flue gases and composted for use as bio-fertilizer.

The  environment  commitment  of  the  Patalganga  complex
towards the industry and community is demonstrated in the
sharing  of  environmental  experiences  at  the  various  inter-
site meets, and training and development of various systems.
The  environmental  awareness  is  shared  with  contract
workers, including an environmental awareness curriculum

30

Reliance Industries Limited

GROWTH IS LIFE

in the schools and lectures on environment systems to the
industry and institutions.

approved the facilities, and accorded their Consents under
the Air and Water Acts.

The Patalganga Complex was also honoured with the award
for  Excellence  in  Management  of  Health,  Safety  and
Environment by ICMA.

With  the  expansions  in  petroleum  business,  RIL  has
developed hydrocarbon terminals in different regions of the
country,  with  integration  of  the  environment  protection
features  for  air  and  water  emissions  in  the  design  of  the
facilities.  The various State Pollution Control Boards have

Gas  Transportation  and  Infrastructure  Company  Limited,  a
wholly  owned  subsidiary  of  Reliance  is  in  the  pre-project
activities for setting up of gas / hydrocarbon pipeline network
through out the country. The environment and safety features
of the pipelines have been integrated into the design to have
utmost  safety  for  the  facilities,  local  community  and  the
environment.

Human Resource Development

At  Reliance,  our  passion  is  to  improve  daily  living  and  to
create  a  workplace  where  every  person  can  reach  his  or
her  full  potential.  As  a  leading  global  Company,  we  offer
opportunities  worldwide.  And  our  work  environment  gives
employees  the  freedom  to  explore  and  make  the  most  of
them.

It  is  Reliance’s  endeavor  to  create  an  environment  where
people  can  use  all  of  their  capabilities  in  support  of  the
business.  Therefore,  we  encourage  our  employees  to
balance their work and personal responsibilities.

RIL is a young Company with an average age of 37 years
for its 11,358 employees, as on March 31, 2004.

Breakup of professional workforce

Ph.D.

MBAs

Engineers

CA/CS/ICWAs

Age Profile

Upto 25 years

26 - 35 years

36 - 45 years

46 - 55 years

56 + years

2%

12%

79%

7%

5%

43%

36%

14%

2%

With steady organic growth and consolidation of businesses
in its chosen areas, Reliance offers a wide spectrum of cross-

company,  cross-discipline  and  cross-country  career
opportunities for employees. With increasing globalisation
of  its  businesses,  this  also  extends  to  international
opportunities across major markets and areas of business.

Learning and relevance are key principles at Reliance. And
in order to ensure this, the Company offers comprehensive
world-class  training  and  development  resources.
Employees  are  supported  by  an  excellent  system  of
assessment,  career  mapping,  aptitude  tests  and  other
training  needs.  During  the  year,  over  1,448  training
programs were conducted, covering 7,919 employees.

Reliance is associated with Indian Institute of Management
(IIM) – Bangalore and Indian Institute of Technology (IIT) -
Mumbai  with  an  aim  to  enhance  the  professional  and
technical education of its employees. About 250 Engineers
have been trained by IIM-B in a tailor-made Management
Course  -  MPRE  (Management  Programme  for  Reliance
Engineers) and about 75 BSCs/ Diploma Holders have been
qualified by IIT-Mumbai as ‘Reliance Engineers’.

Reliance has embarked on a Key Result Area (KRA) based
performance  appraisal  system,  and  a  performance  linked
incentive  scheme  for  all  its  manufacturing  locations  and
businesses,  that  has  been  vetted  by  international
consultants.

Reliance encourages individuals to go beyond the scope of
their  work,  undertake  voluntary  projects  that  enable  them
to learn, and contribute innovative ideas in meeting goals
of the Company.

Social Responsibility and Community Development

As  a  responsible  corporate  citizen,  Reliance  believes  that
its corporate responsibilities extend beyond the areas of its
manufacturing facilities and offices. Reliance also believes
that for ensuring sustainable all round growth, organisation
growth objectives need to be in line with overall development
imperatives of society and the community at large.

Reliance  encourages,  funds  and  develops  numerous
education,  health,  human  capital  and  infrastructure
initiatives. These initiatives are undertaken through various
organisations,  including  corporates  and  trusts.  Reliance’s
commitment to corporate social responsibility has received
a  firm  footing  through  the  formation  of  Dhirubhai  Ambani
Foundation  (DAF),  which  initiates  community  welfare  and
development  projects  especially  in  healthcare  and
education.

Educational  Initiatives
Dhirubhai Ambani Institute of Information and
Communication Technology (DA-IICT), Gandhinagar

DA-IICT  commenced  its  educational  programs  in  August
2001. The institute was conferred the status of a statutory
university  by  enactment  of  the  Dhirubhai  Ambani  Institute
of  Information  and  Communication  Technology  Act  2003,
by the Government of the Gujarat.

Starting with a four year B.Tech. Programme in Information
and  Communication  Technology  (ICT)  in  2001,  today  the
Institute offers, in addition a two-year M.Tech. in ICT, a two
year  MS-IT,  a  two  year  MS  (IT  in  Agriculture)  and  a  PhD
program. The B.Tech. Programme admits 240 students from
approximately 25,000 applicants from all over the country.

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Its lush green fifty-acre campus is students’ delight in terms
of  infra-structural  support  facilities.    Apart  from  excellent,
well-equipped  laboratories,  library  and  classrooms,  the
campus provides facilities for the indoor and outdoor sports
and  cultural  activities  to  the  950  students  currently  on  its
rolls.

During  the  year  24  special  lectures  were  organised.
Summer  internship  with  the  industry  provided  excellent
opportunities  to  the  students  in  practicing  academic
concepts in real world situation.

During the year, one of the students won IBM Global Linux
Challenge Award.  A few students also bagged the Reliance
Infocomm National Mobile Application Award in addition to
winning prizes in competitions held by technical institutions
like IITs, in their technical festivals. Many applications related
to  Reliance  IndiaMobile  service  of  Reliance  Infocomm
developed by students have been launched commercially.
Research  in  the  area  of  sensor  network,  mobile
communications,  and  network  security  has  been  initiated
at the Institute and several papers have been presented in
various  conferences.

Enthused by the students’ performance, Reliance Infocomm
has  set  up  a  development  laboratory  in  the  campus  to
develop many innovative applications based on interactive
voice  response  system  in  English  and  ten  other  Indian
Languages, in addition to mobile applications.

DA-IICT also conducts a 15 to 30 days summer camp every
year.  It was organised in May 2003 for students of Gujarat.
The camp provides the young minds an opportunity to get
hands  on  experience  on  various  advanced  computer
facilities, participate in Electronics Hobby Centre and take
part in other personality development oriented activities.

Dhirubhai Ambani International School (DAIS)

Dhirubhai  Ambani  International  School  (DAIS)  is  a  major
initiative of the Reliance Group in the field of education and
reflects  the  commitment  of  Dhirubhai  Ambani  Foundation
to provide world-class school education in India. The School
prepares  students  for  the  Indian  Certificate  of  Secondary
Education  (ICSE)  Examinations,  Cambridge  University’s
International  General  Certificate  of  Secondary  Education
(IGCSE) Examinations and the International Baccalaureate
Diploma (IB) Examinations.

DAIS    commenced  its  academic  session  in  March  2003.
During  the  academic  year  2003-04,  640  students  studied
in Classes LKG to Class VIII and Class XI. The number of
students  has  risen  to  820  in  the  academic  year  2004-05,
and is slated to rise to about 1,000 by the academic year
2005-06.

At  Dhirubhai  Ambani  International  School,  learning  is  a
creative  experience  where  every  child  learns  in  an
environment of joy and motivation – one that nourishes latent
talents  and  develops  full  potential.  The  School  aspires  to
help every child grow with a healthy body and an inquisitive
mind,  equip  them  to  deal  with  the  challenges  of  life  and
encourage  them  to  shape  as  responsible  and  sensitive
global  citizens.  These  are  the  hallmarks  of  the  School’s
educational  philosophy.

Located at Bandra-Kurla Complex, Mumbai, the School has
world-class  infrastructure  and  support  systems  and  about

80  faculty  members  with  rich  experience  in  national  and
international  curricula.

In its very first year, the School has made remarkable strides
in the academic field as well as other activities devised to
benefit students in a comprehensive manner. The Inaugural
Sports Festival in January 2004 became a grand celebration
of partnership amongst students, teachers, and well wishers
of the school.

Some of the other notable events during the academic year
2003-2004 include: visit of eminent personalities like - Doug
Allen,  Sunjoy  Monga,  Ustad  Amjad  Ali  Khan  and
representatives from various International Universities to the
School, students’ participation in Students League of Nations
in Geneva and Model United Nations in the Hague, students’
visits  to  national  parks,  science  centers,  orphanages  and
old age homes. Regular parent-teacher meetings to review
each student’s progress and achievements and celebration
of every major festival have become a hallmark of vibrant
interactions at the DAIS.

A Seminar on ‘Educational Challenges in an Emerging India’
was held at the School on March 16, 2004 in cooperation
with the International Baccalaureate Organisation.  It marked
the  School’s  participation  in  collective  efforts  to  address
major challenges in the field of education. Thus, in a short
span of one year, the Dhirubhai Ambani International School
has become a pride of the city of Mumbai.

Scholarships

The Dhirubhai Ambani Foundation for the 8th year in 2003
presented  SSC  Merit  Rewards  and  Undergraduate
Scholarships to 554 district level meritorious students, 65 of
them physically challenged, at SSC and HSC examination.
They  represent  each  of  the  total  of  62  districts  of
Maharashtra,  Gujarat,  Goa  and  the  Union  Territories  of
Daman, Diu, and Dadra Nagar Haveli.

‘Reliance  Kargil  Scholarship  Scheme’  launched  with  the
generous contribution of Reliance employees, continued to
support for the third year, the education of 383 children from
103 families of martyrs of the Kargil war as well as disabled
soldiers.

The relevance and importance of education had always been
uppermost in the mind of Shri Dhirubhai Ambani with due
emphasis  on  students  from  rural  area.  He  firmly  believed
that  given  proper  encouragement  the  human  resource
potential  of  India  could  be  developed.    Dhirubhai  Ambani
Scholars  Scheme  was  therefore  announced  in  2003  to
commemorate  silver  jubilee  of  listing  of  the  Company  on
the  Bombay  Stock  Exchange.  Under  the  scheme  936
meritorious  children  of  Reliance  shareholders,  spread  all
over  India,  have  been  selected  for  the  scholarship.  More
than 50 per cent of them have joined engineering colleges
while 11 per cent are pursuing degree courses in medicine.
The  rest  of  the  Scholars  are  pursuing  degree  or  diploma
courses  in  Commerce,  Arts,  Agriculture  or  Education
streams. These ‘Dhirubhai Ambani Scholars’ will receive the
scholarship every year till completion of their degree/ diploma
course, provided they secure minimum of 60 per cent marks
in  annual  university  examinations.  Each  one  of  them  is
entitled for scholarship ranging between Rs. 7,000/- to Rs.
15,000/- per annum depending upon the course chosen for
the undergraduate studies.

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Healthcare  initiatives
Sir Hurkisondas Nurrotumdas Hospital and Research
Centre (HNH&RC), Mumbai

DAF  has  joined  the  management  of  Sir  Hurkisondas
Nurrotumdas  Hospital  and  Research  Centre  (HNH&RC),
established  in  1925,  and  Sir  Hurkisondas  Nurrotumdas
Medical  Research  Society  (HNMRS),  involved  in  clinical
research with a social bearing.

At present HNH&RC offers tertiary level healthcare facilities
including cardiology, cardio-thoracic surgery, neurology and
neuro-surgery, oncology, urology, nephrology, paediatric and
neonatal  surgery,  gastroenterology,  micro-ear  surgery,
retinal  surgery,  etc.,  with  over  220  consultants  in  various
areas of specialisation.  The staff of about 1,000, including
paramedical  and  other  support  staff  at  HNH&RC  also
provides  free  and  subsidised  out-patient  and  in-patient
treatment for the poor.  Upgradation of technology is an on-
going process with the hospital.

HNH&RC  offers  postgraduate  qualifications  in  various
specialities  awarded  by  the  College  of  Physicians  and
Surgeons  (CPS)  and  Diplomate  of  National  Board  (DNB).
HNH&RC also offers M.Sc. and Ph.D. programs.  In addition,
HNH&RC runs a Nursing School.

HNH&RC  has  been  instrumental  in  executing  many
community-oriented  programs.    These  include  free  camps
such as paediatrics, eye, cardiac, women’s health, lifestyle
and obesity, etc.

Sir Hurkisondas Nurrotumdas Medical Research Society
(HNMRS), Mumbai

Reliance group also supports the scientific research activities
of Sir Hurkisondas Nurrotumdas Medical Research Society
(HNMRS).  At HNMRS, researchers are motivated to move
out  of  the  four  walls  of  hospitals  to  carry  out  community-
based studies.

Recent  projects  include  studies  focusing  on  children  such
as identification of ear disorders in asymptomatic children,
survey of supplementation by following up newborn infants
upto 3 months of age.  A study on GAD65 antibody in children
with  Insulin  Dependent  Diabetes  was  concluded  recently.
HNMRS also undertook technologically challenging research
projects  aimed  at  developing  human  adipogenic  cell  line
helpful  in  understanding  the  pathogenesis  of  diabetes  in
Indian population.  Community based studies related to the
early  detection  of  Type  2  diabetes,  revealed  increased
prevalence of insulin resistance, a well-known cardiovascular
risk factor among urban Indians.  Microbiological studies on
transfusion  transmitted  viruses,  has  made  good  progress
and  won  a  first  prize  and  gold  medal  at  the  All  India
Microbiology Conference.  Studies on tuberculosis in patients
with  AIDS  and  hospital  based  pseudomonas  infection  will
be concluded soon.  The work of HNMRS has received wide
appreciation.

Dhirubhai Ambani Hospital, Lodhivali, Raigad

This  state-of-the-art  general  hospital  was  established  six
years  ago  and  has  since  then  provided  comprehensive
healthcare services to the industrial and rural areas of Raigad
District, Maharashtra.  Besides taking care of hospitalisation
requirements, the hospital provides poor patients and senior
citizens free outpatient and subsidised in-patient treatment.
It has saved lives of numerous highway accident victims by

providing prompt, specialised and free life saving treatment.
A total of 465 highway accident cases were treated last year.

For  the  medical  practitioners  of  the  area,  the  hospital
conducts  Continuing  Medical  Education  (CME)  programs.
This  year  three  such  programs  were  conducted  and  120
doctors  participated.
Community  Development
At  all  of  Reliance’s  manufacturing  locations,  a  very  high
importance  is  given  to  improve  the  quality  of  life  in
surrounding  communities.  These  community  development
programs focus on key areas of healthcare, education, child
welfare, and infrastructure development.

Reliance extends medical services at all its locations.  The
service  includes  free  outdoor  medical  services  for  nearby
communities,  outreach  mobile  medical  services,  family
planning  camps,  blood  donation  drives,  antenatal  check-
ups, vaccination centers, pulse polio camps, school health
check-up,  diagnostic  multi-disciplinary  camp,  eye  camps,
etc.

Over  1,200  persons  have  benefited  from  the  eye  camps
that  Reliance  Patalganga  conducts  each  year  in
collaboration with Lions club. Last year, over 15,000 people
benefited  form  the  unique  mobile  van  service  of  Hazira
Complex, which provides Medical Dispensary at the doorstep
in  the  nearby  villages  of  Mora,  Damka,  Suvali,  Bhatlai,
Junagam,  Vasava  and  Rajagiri.  Hazira  complex  also  had
the  distinction  of  retaining  the  trophy  in  2003  for  highest
number of blood donations for the 4th consecutive year in
Surat District.

Reliance  runs  its  own  schools  at  its  manufacturing
complexes.  These  schools  provide  high  quality  education
to the children of the employees and also to the children of
the  neighbouring  communities.  All  these  schools  are
equipped with modern amenities like well-stocked libraries,
computers,  laboratories,  and  playgrounds  and  sports
facilities.  Transportation  services  are  also  provided  to
students – for example, a fleet of 25 buses at Patalganga
enables over 1,000 students from nearby villages to attend
school  everyday.

Apart  from  running  its  own  schools,  Reliance  provides
support to the schools in nearby areas in the form of - school
building  construction,  providing  computers,  printers  and
playing equipment, and felicitation of meritorious students.
Hazira Complex has also provided computing infrastructure
to  the  Panchayats  of  adjoining  Mora,  Damka  and  Kawas
villages  to  update  revenue  records  benefiting  over  22,000
villagers.

To inculcate a competitive spirit among children and thereby
building a strong base for meeting challenges in the future,
Reliance  also  provides  necessary  infrastructure,  help  and
support  to  organise  various  inter-school  /inter-village
competitions for essay writing, singing, elocution, and sports
such as volleyball, tennis, cricket, athletics etc.

During the year, a state level table tennis tournament was
organised  at  J  H  Ambani  School  in  Patalganga  Complex
Township. In this tournament, more than 900 students from
30 schools from all over Maharashtra participated.

Reliance’s Jamnagar complex, in its unique bid to extend a
helping  hand  to  surrounding  communities  when  in  crisis,
supplied  nearly  8  million  gallons  of  drinking  water  to  Jam

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Khambhalia  during  the  summer  of  2003.    Reliance  also
constructed a drinking water storage sump of 20-lakh litre
capacity  near  Jam  Khambhalia  railway  station  in  a  record
time to augment the storage facility for the town so that water
could  be  arranged  through  rail  tankers  when  required.
Reliance  continued  to  supply  drinking  water  to  the  water-
scarce  village  of  Moti  Khavdi  in  the  vicinity  of  Reliance
refinery. The supply of five water tankers per day continued
for  about  seven  months  during  the  year.  Reliance  also
sponsored  laying  of  a  water  supply  line  for  Moti  Khavdi.
Assistance  to  village  Sikka  near  Marine  Tank  Farm  area
was provided to mobilise drinking water supply. Assistance
to  Padana  village  was  provided  to  repair  the  village’s
submersible pump during the year. Similarly, Hazira complex
supplied  over  4  million  gallon  of  drinking  water  to  the

adjoining Mora village benefiting over 12,000 people.

Reliance  continued  to  supply  fodder  for  cows  in  seven
villages  surrounding  the  refinery  during  the  year.  Moti
Khavadi, Nani Khavadi, Padana, Meghpaar, Sikka, Gagva
and Pipali are the villages where fodder is supplied to the
cow-sheds  regularly.

Reliance Rural Development Trust (RRDT), in tune with the
Government  of  Gujarat,  is  creating  village  infrastructure
under the Gokul Gram Yojana of the Government of Gujarat.
During  the  year,  Reliance  completed  1,022  structures  viz.
community hall, aaganwadis, panchayat offices and roads
in the villages. Another 351 works were in progress during
the year. During the year, seven new districts were added
in the gamut, and now works in 23 districts of the Gujarat.

Foreign Exchange Savings, Taxes Paid and Exports

Foreign Exchange Savings

Reliance contributes to savings of precious foreign exchange
for  the  country  by  manufacturing  products  that  are  import
substitutes.

During  the  year,  the  Company’s  operations  have  helped
the  nation  save  valuable  foreign  exchange  to  the  tune  of
Rs. 26,134 crore (US$ 5,978 million), an increase of 7 per
cent over the previous year’s figure of Rs. 24,392 crore.

Taxes Paid

Reliance is one of India’s largest contributors to the national
exchequer, primarily by way of payment of taxes and duties
to various government agencies.

During the year, Reliance paid a total of Rs. 12,903 crore
(US$ 2,951 million) in the form of various taxes and duties.

In  line  with  the  continued  growth  in  production  and  sales
volumes, Reliance’s payment of duties and taxes has risen

consistently over the years, despite the decline in the rates
of custom and excise duties.

Exports

During  the  year,  Reliance’s  exports,  including  deemed
exports, increased to Rs. 14,969 crore (US$ 3,424 million),
from  Rs.  11,510  crore  in  the  previous  year,  recording  an
annual growth of 30 per cent. Reliance continued to maintain
its leadership position as the largest exporter in the country.

Reliance  exports  its  products  to  nearly  100  countries,
including  the  most  quality  conscious  customers  in  the  US
and  Europe.  This  demonstrates  Reliance’s  global
competitiveness, the world-class quality of its products, and
superior  logistics  capabilities.

The  strong  growth  in  exports  has  been  achieved  while
retaining the thrust on the domestic markets, with exports
still  representing  only  20  per  cent  of  Reliance’s  gross
turnover.

Awards and Recognition

Reliance’s commitment to excellence won several national
and  international  awards,  rankings  and  recognition  for  the
Company and accolades for the management’s outstanding
performance.
Corporate
Rankings

In  the  Forbes  list  of  2000  top  firms  worldwide  based  on
composite sales, profits, assets and market value, Reliance
Industries ranked at No.303, in March 2004.

Reliance  ranked  at  No.  2  in  ‘India’s  Most  Respected
Companies’  list  in  a  prestigious  PricewaterhouseCoopers
Survey published in the Financial Times (London) in January
2004.

Reliance emerged at No. 2 in the category of ‘Overall Best
Managed Company’ of India in Asiamoney (Hong Kong) in
December  2003.

Reliance ranked high in the ‘Survey of India’s Most Trusted
Brands  2003’  conducted  by  AC  Nielsen  ORG-MARG  with
Brand Equity and the Economic Times Intelligence Group:

(cid:79) Only Vimal voted as ‘India’s Most Trusted Fabric Brand’

(cid:79) Reliance  IndiaMobile  is  Most  Trusted  Telecom  Brand

in the country

(cid:79) Reliance Mutual Fund ranked third in ‘Money Marketing’

Reliance Industries ranked 31st in the BusinessWeek’s list
of  top  200  Emerging  Markets  companies  of  the  world  in
July 2003.

Reliance Industries ranked 306th in the Forbes Global 500,
a ranking of World’s Largest Public Companies in July 2003.
RIL was the only Indian private sector Company to feature
in this prestigious list last year.

Reliance  Group  emerged  as  the  ‘Most  Admired  Business
House’ for the third consecutive year in the ‘Business Barons
– TNS Mode Opinion Poll’ for 2003 while Reliance Industries
emerged  at  No.  2  position  amongst  ‘Most  Admired
Companies’ in July 2003.

Reliance  Industries  emerged  as  the  ‘Best  Managed
Company’ in India in a study by Business Today and A.T.
Kearney in June 2003.

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Corporate  Governance

Reliance was awarded ‘The Third ICSI National Award for
Excellence in Corporate Governance 2003’ from the Institute
of Company Secretaries of India, in December 2003.

Reliance featured amongst Asia’s Top 5 companies in the
Energy  Sector  in  a  Corporate  Governance  Poll  by
Asiamoney in September 2003.

Others  Try  To  Emulate’  and;  No.  5  in  ‘Innovative  in
Responding to Customer Needs’ in Far Eastern Economic
Review  (FEER)  Survey,  Review  200:  Asia’s  Leading
Companies in December 2003.

Reliance  Industries  Ltd.  ranked  at  No.1  in  ‘bt  500  India’s
Most Valuable Companies’,  Business Today in November
2003.

Health, Safety and Environment (HSE)

Quality

Reliance’s petrochemical plant in Hazira was awarded the
‘Sword  of  Honour’  by  the  British  Safety  Council  for
excellence in safety in December 2003.

Reliance’s  Jamnagar  Complex  received  the  ‘Environment
Excellence Gold Award’ from the Greentech Foundation for
excellent performance in caring for the environment during
the year 2002-03 in December 2003.

RIL Hazira was awarded the ‘Greentech Safety Gold Award’
for  the  year  2003  in  the  petroleum  sector  for  its  best
performance in safety management, in June 2003.

The  British  Safety  Council,  UK,  conferred  Reliance
Jamnagar Complex with a ‘Five Star’ rating for best practices
followed in Health and Safety in May 2003.

Energy Management

The  Confederation  of  Indian  Industry  (CII)  presented  the
National Award for Excellence in Energy Management 2003
to  Reliance  Jamnagar  Complex  for  its  innovative  project
‘FCC Fuel Gas-to-Turbines in Power Plant’ in October 2003.

Reliance’s refinery at Jamnagar was ranked best in Shell
Benchmarking for the third consecutive year in ‘Energy and
Loss’  performance  from  amongst  50  refineries  worldwide
in June 2003.

Reliance was ranked No.1 in ‘Energy Performance’ amongst
large  complex  group  refineries  in  Asia-Pacific  region  in
Solomon  Benchmarking,  a  world-renowned  energy
benchmarking  by  Solomon  Associates  of  USA,  in
September 2003. Reliance EII (Energy Intensity Index) was
best at 64 among large and complex group refineries in the
Asia-Pacific  region.

Corporate Social Responsibility (CSR)

Reliance received the Golden Peacock Award for Corporate
Social  Responsibility  Award  in  recognition  of  its  social
initiatives by the Institute of Directors in November 2003.

Financial Soundness

Reliance  emerged  as  the  only  Indian  Company  among
global companies to create ‘Most Value for Shareholders’
in  a  PricewaterhouseCoopers  Survey  published  in  the
Financial Times in January 2004.

The Central Laboratory at Jamnagar Complex won 6 Gold
certificates from Shell Global Solutions, Netherlands, under
SMPCS (Shell Main Products Correlation Scheme) Quality
Pacesetting for its excellence in testing of fuel products in
December  2003.  Reliance  Jamnagar  Complex  features  in
the  “Excellent”  category  as  per  Shell  Global  Solutions
ranking.

Exports

RIL won The Synthetic & Rayon Textiles Export Promotion
Council  (SRTEPC)  Awards  in  December  2003  in  the
following  categories:

(cid:79) Best Overall Export Performance in the category of SRTEPC

Special Award

(cid:79) Best Export Performance in the category of Polyester Staple

Fibre (PSF)

(cid:79) Best  Export  Performance  in  the  category  of  Polyester

Filament Yarn (PFY)

The  Federation  of  Indian  Export  Organisations  (FIEO)
awarded Reliance Industries Limited with the Niryat Shree
–  Gold  Trophy  for  the  financial  year  2000-01  and  Niryat
Shree – Silver Trophy for 2001-02.

Management
Chairman  and  Managing  Director  of  Reliance  Industries
Limited,  Shri  Mukesh  D.  Ambani  and  Vice  Chairman  and
Managing  Director  of  Reliance  Industries,  Shri  Anil  D.
Ambani  ranked  No.1  for  the  second  consecutive  year,  in
The  Power  List  2004  published  by  India  Today  in  March
2004.

Shri  Mukesh  D.  Ambani  and  Shri  Anil  D.  Ambani  were
together  rated  as  one  of  ‘India’s  Most  Admired  CEOs’  for
the fifth consecutive year in the Business Barons - TNS Mode
opinion poll in July 2003.

Shri  Mukesh  D.  Ambani  was  honoured  with  the  ‘Gujarat
Garima’  award  by  the  Government  of  Gujarat  in  January
2004.

Shri Mukesh D. Ambani was conferred the ‘BS Entrepreneur
of the year 2002’ award by Business Standard, in June 2003.

Reliance Industries was ranked No.2 in ‘Overall Leadership’,
‘Financial Soundness’, ‘Long-Term Vision’, ‘Companies That

Shri Anil D. Ambani was voted ‘MTV Youth Icon of the Year’
in September 2003.

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Corporate  Governance

Reliance  is  one  of  the  pioneers  in  the  country  in
implementing the best international practices of Corporate
Governance.    In  recognition  of  this  pioneering  effort,  the
Institute  of  Company  Secretaries  of  India  has  bestowed
on  the  Company  the  National  Award  for  Excellence  in
Corporate Governance for the year 2003.

Reliance’s  Corporate  Governance  Principles  uphold  its
global  standing  at  the  forefront  of  corporate  governance
best  practice.  Reliance  continues  to  review  its  corporate
governance practices to ensure that they continue to reflect
domestic and international developments to position itself
to conform to the best corporate governance practices. It
takes feedback into account in its periodic reviews of the
guidelines  to  ensure  their  continuing  relevance,
effectiveness and responsiveness to the needs of local and
international investors and all other stakeholders.

Principles

Reliance’s  corporate  governance  practices  focus  on  the
following  main  principles:

Recognising the respective roles and responsibilities
of Board and management

To  establish  an  effective  mechanism  for  overseeing  the
affairs,  keeping  in  view  the  Company’s  size,  complexity,
geographical operations and corporate tradition & culture,
the Reliance’s framework is designed to:

(cid:79)

(cid:79)

(cid:79)

enable the Board to provide strategic guidance for the
Company and effective overseeing of the management;

define the respective roles and responsibilities of senior
executives and officers to ensure accountability; and

ensure  a  balance  of  authority  such  that  no  single
individual has unfettered powers.

Having a Board of appropriate composition, size and
commitment 
its
responsibilities and duties

to  adequately  discharge 

To ensure effectiveness of the Board, facilitating efficient
discharge of duties and adding value in the context of the
Company’s circumstances, the Board periodically reviews
its composition and size for ensuring a strong element of
independence and commitment. Accordingly the Board is
structured in such a way that :

(cid:79)

(cid:79)

(cid:79)

it  has  a  proper  understanding  of,  and  competence  to
deal  with,  the  current  and  emerging  issues  of  the
business  and  the  benefit  of  a  variety  of  perspectives
and skills.

It  has  the  appropriate  mix  of  executive  and  non-
executive directors ensuring Directors’ commitment and
time to participate in the affairs fully.

It can effectively review and challenge the performance
of management and exercise independent judgement.

The Directors are elected by the shareholders.  However
the  Board  plays  an  important  role  in  the  selection  of
candidates  for  shareholders’  approval.  Reliance’s  policy

does not prescribe any term limit for Directors, as  the term
limits,  while  could  help  fresh  ideas  and  view  points,  they
have the disadvantage of losing the contribution of directors
who over time have developed insight in to the Company
and its affairs.

Independent verification and safeguarding integrity of
the Company’s financial reporting

To  ensure  the  truthful  and  factual  presentation  of  the
Company’s financial position, the Company has put in place
a  structure  of  review  and  authorisation  apart  from  strong
internal  audit  process.    For  this  purpose,  the  Board  has
also constituted an Audit Committee, which is charged with
paying particular attention to the management processes
supporting  external  reporting,  the  performance  and
objectivity  of  the  internal  audit  function,  and  the
performance and independence of the external auditors.

Timely  and  balanced  disclosure  of  all  material
information concerning the Company

To give investors an equal and timely access to material
information, and to ensure that Company announcements
are factual, balanced and in compliance with the applicable
provisions  of  law,  the  Company  has  put  in  place  a
mechanism to ensure that:

(cid:79)

all investors have equal and timely access to material
information  concerning  the  Company  –  including  its
financial position, performance and governance.

(cid:79) Company  announcements  are  factual  and  presented
in a clear and balanced way, disclosing both positive
and  negative  information.

Highest importance to Investor Relations

To  ensure  long  term  shareholder  value  creation  and  to
promote  shareholder  participation  in  corporate  affairs,
Reliance has established and maintained communication
strategies,  including  a  policy  for  clarity  in  notices  of
meetings.  Reliance  also  maintains  its  corporate  website
www.ril.com  for convenient access by the shareholders to
all  material  information  about  the  Company.    Reliance’s
endeavors are to empower its shareholders by:

(cid:79)

(cid:79)

communicating effectively with them.

giving  them  appropriate  information  about  the
Company.

(cid:79) making it easy for them to participate in general meetings.

Sound system of risk management and internal control

To  establish  and  maintain  a  system  of  risk  management
and internal control, the Company has set up a policy which
includes  a  review  of  the  risk  management  system,  and
maintenance  of  a  risk  profile  (both  financial  and  non-
financial  risks).  Reliance  has  set  up  an  effective  internal
audit  function,  independent  of  the  external  auditors,  to
review the effectiveness of the risk management system.
Audit  Committee  of  the  Board  oversees  the  risk
management and internal control systems. This system is
designed to:

36

Reliance Industries Limited

GROWTH IS LIFE

(cid:79)

(cid:79)

identify, assess, monitor and manage risks.

inform investors of material changes to the Company’s
risk profile.

Fair  review,  active  encouragement  and  management
effectiveness

To  ensure  consistent  effectiveness  of  the  overall
management, the performance of the senior executives and
officers  is  subject  to  review.  This  includes  equipping
individuals with the knowledge and information they need
to discharge their responsibilities effectively, and reviewing
individual  and  collective  performance  regularly.
Performance evaluation process is fair and transparent and
uses both measurable and qualitative indicators.

Efficient Executive Remuneration Policy

The  Company  has  adopted  a  remuneration  policy  that
attracts and maintains talented and motivated executives
so  as  to  encourage  enhanced  performance  of  the
Company.  The  remuneration  policy  envisages  a  clear
relationship  between  performance  and  remuneration,
including  the  link  between  remuneration  paid  and  the
overall  corporate  performance.

Remuneration  of  managing  and  whole  time  directors  is
determined  by  the  Remuneration  Committee  of  Directors
within the permissible limits under the applicable provisions
of  law  and  is  approved  by  Shareholders.  Non  Executive
Directors are paid sitting fees within the limits prescribed
under law.

Corporate  Ethics

Reliance  has  a  defined  policy  framework  for  ethical
business conduct by its personnel.

holds is that the other persons’ interests count as much as
their own.

The  “Code  of  Ethics”  and  the  “Business  Policies”  are  in
alignment with Reliance’s Values and Commitments. The
essence of these documents is that each employee should
conduct  the  Company’s  business  with  integrity,  in
compliance  with  applicable  laws,  and  in  a  manner  that
excludes considerations of personal advantage.

The “Code of Ethics” policy document contains the policy
on the following:

(cid:79) Conflict of Interest

(cid:79) Payments and Gifting

(cid:79) Receipt of Gifts

(cid:79) Purchases  through  suppliers

(cid:79) Appointment  of  full-time  agents,  consultants  and

representatives

(cid:79) Political  Contributions

The  “Business  Policies”  document  contains  the  policy  on
the following :

(cid:79) Fair Market Practices

(cid:79) Inside  Information

(cid:79) Financial Records and Accounting integrity

(cid:79) External  Communication

(cid:79) Work Ethics

(cid:79) Personal  Conduct

(cid:79) Health Safety and Environment

(cid:79) Quality

The Ethics Policy sets forth, inter alia:

The Insider Trading Policy

(cid:79) Our Values and Commitments

(cid:79) Our Code of Ethics

(cid:79) Our Business Policies

(cid:79) The Insider Trading Policy

(cid:79) A  detailed  programme  for  Ethics  Management  at

Reliance.

These  policies  support  the  consistent  endeavour  to
enhance the reputation of the Company.

The  “Values  and  Commitments”  policy  document  states
that Reliance believes that any business conduct can be
ethical  only  when  it  rests  on  the  nine  core  values  of
Honesty,  Integrity,  Respect,  Fairness,  Purposefulness,
Trust, Responsibility, Citizenship and Caring.

These  values  are  not  to  be  lost  sight  of  by  anyone  at
Reliance under any circumstances irrespective of the goals
that are intended to be achieved. To us, the means are as
important as the ends.

In  pursuit  of  these  values  outlined  in  the  “Values  and
Commitments”  policy  document,  we  are  committed  to  an
ethical treatment of all our stakeholders - our employees,
our  customers,  our  environment,  our  shareholders,  our
lenders  and  other  investors,  our  suppliers  and  the
Government. A firm belief that every Reliance team member

The  “Code  of  Conduct  for  Prevention  of  Insider  Trading”
contains the policies prohibiting insider trading.

Programme for Ethics Management at Reliance

We have established an elaborate Ethics Management and
Compliance  Organisation  /  Process  to  underscore  our
commitment to ethical conduct throughout our Company.  It
is a key part of a vigorous corporate-wide effort to promote
a positive and ethical work environment.

The  Company’s  shares  are  listed  on  three  Stock
Exchanges  in  India  and  GDRs  are  listed  on
Luxembourg  Stock  Exchange.    In  accordance  with
Clause 49 of the listing agreement with the domestic
stock  exchanges  and  best  practices  followed
internationally  on  Corporate  Governance  the  details
of compliance by the Company are as under:

1. Company’s philosophy on Code of Governance

As  discussed  above,  Reliance’s  philosophy  on
corporate governance envisages the attainment of the
highest  levels  of  transparency,  accountability  and
equity,  in  all  facets  of  its  operations,  and  in  all  its
interactions  with  its  stakeholders,  including
shareholders,  employees,  the  government  and
lenders.  Reliance  is  committed  to  achieving  the
highest  international  standards  of  corporate

Reliance Industries Limited

37

GROWTH IS LIFE

governance. Reliance believes that all its operations
and  actions  must  serve  the  underlying  goal  of
enhancing  overall  shareholder  value,  over  a
sustained period of time.

2. Board of Directors

The Board of Directors consists of 12 directors, out of
which  6  are  independent  directors.    The  composition
of the Board and category of Directors is as follows:

Category

Name of the Directors

Promoter/
Executive  Directors

M.D. Ambani
Chairman & Managing Director

A.D. Ambani
Vice Chairman & Managing Director
N.R. Meswani
Executive  Director

Promoter Non-
Executive  Director

Non-Promoter
Executive  Director

H.R. Meswani
Executive  Director

R.H. Ambani

H.S. Kohli
Executive  Director

Independent  Directors M.L. Bhakta

T.R.U. Pai

Y.P.  Trivedi

U. Mahesh Rao*
(Nominee Director of GIC)

Dr. D.V. Kapur

M.P. Modi

S.  Venkitaramanan

* Ceased to be a Director with effect from 17th June,
2003 on the withdrawal of nomination by the General
Insurance Corporation of India.

Brief Resume of the Directors being reappointed, nature
of their expertise in specific functional areas and names
of companies in which they hold directorship and the
membership  of  the  committees  of  the  Board  are
furnished  hereunder:

a) Shri M.L. Bhakta is a Director of the Company since
27th September, 1977. He is a Senior Partner of Messrs
Kanga  &  Company,  a  leading  firm  of  Advocates  and
Solicitors in Mumbai. He has been in practice for over
40 years and has vast experience in the legal field and
particularly  on  matters  relating  to  corporate  laws,
banking and taxation. He is the legal advisor to leading
foreign and Indian companies and banks. He has also
been  associated  with  a  large  number  of  Euro  issues
made  by  Indian  companies.  He  was  the  Chairman  of
the  Taxation  Law  Standing  Committee  of  LAWASIA,
an  Association  of  Lawyers  of  Asia  and  Pacific  which
has its headquarters in Australia.  He is a member of
the  International  Law  Association,  Indian  Chapter
Regional Branch, Mumbai, Nathdwara Temple Board,
Nathdwara, Rajasthan and President of the Association
of  Hospitals,  Mumbai.      He  is  also  a  Director  in  the
following  companies,  viz.  Gujarat  Ambuja  Cements
Limited,  Micro  Inks  Limited,  The  Indian  Merchants’

Chamber,  Bombay,  J.C.  Bamford  Excavators  (India)
Private  Limited,    JCB  India  Limited  and    JCB
Construction Equipment Limited.   He is the Chairman
of the Remuneration Committee and the Shareholders’/
Investors’ Grievance Committee of the Company and
Compensation  &    Remuneration  Committee  and
Banking  Matters  Committee  of  Gujarat  Ambuja
Cements  Limited.    He  is  a  member  of  the  Audit
Committees of Gujarat Ambuja Cements Limited, Micro
Inks Limited and JCB India Limited.

b) Dr. D.V. Kapur is a Director of the Company since 28th
March,  2001.    He  is  a  Graduate  with  Honours  in
Electrical  Engineering  and  is  having  vast  experience
in  Power  Sector,  Engineering,  Chemicals  and
Petrochemicals Industries. He served BHEL, a premier
Indian public sector enterprise, in various positions. He
was  responsible  for  establishment  of  the  Systems
Oriented National Thermal Power Corporation (NTPC),
a public sector enterprise of which he was the founder
Chairman-cum-Managing  Director.  Under  his
leadership  NTPC  undertook  and  successfully
implemented a series of 2000 MW power projects which
today  form  the  main  stay  of  the  Indian  power  sector.
For his contribution in building of NTPC, the World Bank
Board of Directors described him as a ‘Model Manager’.
He  was  Secretary  to  the  Government  of  India  in  the
Ministry  of  Power,  Heavy  Industry  and  Chemicals  &
Petrochemicals from 1980 to 1986. For the  significant
contributions made by him in the fields of Technology
Management  and  Industrial  Development,  Jawaharlal
Nehru  Technological  University  conferred  the  degree
of D.Sc. on him. He has also been associated with a
number of national institutions as Chairman, Board of
Governors,  Indian  Institute  of  Technology,  Bombay;
Chairman,  National  Productivity  Council;  Member,
Atomic Energy Commission etc.

He  is  a  Director  on  the  Boards  of  a  number  of
companies, viz. Reliance Power Limited, Jacobs H&G
(P) Limited, GKN Driveline (India) Limited, Larsen &
Toubro Limited, Tata Chemicals Limited, Honda Seil
Power Products Limited, Zenith Limited, DLF Power
Limited, Drivetech Accessories Limited and Reliance
Jamnagar Power Private Limited.  He is the Chairman
of the Audit Committee and Shareholders’/Investors’
Relations Committee of Honda Siel Power Products
Limited and the Audit Committee and the Chairman’s
Executive Committee of GKN Driveline (India) Limited
and  a  Member  of  the  Shareholders’  Grievance
Committee and Audit Committee of Larsen & Toubro
Limited,  the  Audit  Committee  of  Zenith  Limited  and
the Remuneration Committee of the Company.

c)  Shri M.P. Modi is a Director of the Company since 28th
March, 2001.  He has held high positions in Government
of India as Chairman of Telecom Commission, Secretary,
Ministry  of  Coal  and  Special  Secretary,  Insurance.  He
has  considerable  management  experience,  particularly
in the fields of energy, insurance, petrochemicals and
telecom.  At  present  he  is  a  Director  on the Boards of
the following companies: ICICI Prudential Life Insurance
Company Limited, Essar Shipping Limited and Mangalore
Refinery & Petrochemicals Limited.  He is the Chairman
of  the  Audit  Committees  of  Mangalore  Refinery  &

38

Reliance Industries Limited

GROWTH IS LIFE

Petrochemicals  Limited,  ICICI  Prudential  Life  Insurance
Co.  Limited  and  a  Member  of  the  Audit  Committees  of
Essar Shipping Limited and the Company.

3. Board  Meetings  its  Committee  Meetings  and

Procedures

A.

Institutionalised decision making process

With  a  view  to  institutionalise  all  corporate  affairs  and
setting up systems and procedures for advance planning
for matters requiring discussion/decisions by the Board,
the Company has defined guidelines for the meetings of
Board  of  Directors  and  Committees  thereof.  These
Guidelines  seek  to  systematize  the  decision  making
process  at  the  meetings  of  Board/Committees,  in  an
informed and most efficient manner.

B. Scheduling and selection of Agenda Items for Board

Meetings

(i) The Company holds minimum of four Board Meetings
in each year, which are pre-scheduled after the end
of  each  financial  quarter.  Apart  from  the  four  pre-
scheduled Board Meetings, additional Board Meetings
are convened by giving appropriate notice at any time
to address the specific needs of the Company. The
Board may also approve  permitted urgent matters by
passing resolutions by circulation.

(ii) The meetings are held at the Company’s Office at
3rd  Floor,  “Reliance  Centre”,  Walchand  Hirachand
Marg, Ballard Estate, Mumbai 400 038.

(iii) All  divisions/departments  in  the  Company  are
encouraged to plan their functions well in advance,
particularly  with  regard  to  matters  requiring
discussion  /  approval  /  decision  in  the  Board  /
Committee  Meetings.  All  such  matters  are
communicated  to  the  Company  Secretary  in
advance so that the same could be included in the
Agenda for the Board Meetings.

(iv) The Board is given presentations covering Finance,
Sales  and  Marketing,  and  the  major  business
segments and operations of the Company, before
taking on record the results of the Company for the
preceding  financial  quarter  at  each  of  the  pre-
scheduled  Board  Meeting.  The  Board’s  annual
agenda  includes  recommending  dividend  keeping
in  view  the  dividend  policy,  determining  directors
who  shall  retire  by  rotation  and  recommending
appointment of Directors/Auditors, authentication of
annual  accounts  and  approving  Directors’  Report,
long-term  strategic  plan  for  the  Company  and  the
principal  issues that the Company expects to face
in the future. Board Meetings also note and review
functions of its Committees.

(v) The  Chairman  of  the  Board  and  the  Company
Secretary  in  consultation  with  other  concerned
persons  in  the  senior  management,  finalise  the
agenda papers for the Board Meetings.

C. Board Material Distributed in Advance

a. Agenda  papers  are  circulated  to  the  Directors,  in
advance, in the defined Agenda format. All material
information  is  incorporated  in  the  Agenda  Papers
for facilitating meaningful and focussed discussions

at the meeting. Where it is not practicable to attach
any document to the Agenda, the same are placed
on the table at the meeting with specific reference
to this effect in the Agenda.

b. In special and exceptional circumstances, additional
or  supplementary  item(s)  on  the  agenda  are
permitted.  Sensitive  subject  matters  may  be
discussed  at  the  meeting  without  written  material
being circulated in advance or at the meeting.

D. Recording  minutes  of  proceedings  at  Board

Meeting

The  Company  Secretary  records  the  minutes  of  the
proceedings  of  each  Board  and  Committee  Meetings.
Draft  minutes  are  circulated  to  all  the  members  of  the
Board for their comments. The minutes of  proceedings
of a meeting are entered in the Minutes Book within 30
days from the conclusion of the meeting.

E. Post meeting follow up mechanism

The  Guidelines  for  Board  and  Committee  meetings
facilitate an effective post meeting follow-up, review and
reporting process for the decisions taken by the Board
and  Committees.

F. Compliance

The  Company  Secretary  while  preparing  the  agenda,
notes  on  agenda,  minutes  etc.  of  the  meeting(s),  is
responsible for and is required to ensure adherence to
all  the  applicable  provisions  of  law  including  the
Companies  Act,  1956  and  the  Secretarial  Standards
recommended by the Institute of Company Secretaries
of India, New Delhi.

4. Attendance of each Director at the Board meetings,
last Annual General Meeting and Number of other
Directorship  and  Chairmanship/  Membership  of
Committee of each Director in various companies:

Name of the Director

M.D. Ambani
A.D. Ambani
N.R. Meswani
H.R. Meswani
H.S. Kohli
R.H. Ambani
M.L. Bhakta
Y.P. Trivedi
T.R.U. Pai
U. Mahesh Rao*
Dr. D.V. Kapur
M.P. Modi
S.  Venkitaramanan

Attendance
Particulars

Board
Meetings

Last
AGM

5
5
5
5
4
4
5
4
4
2
5
4
5

Present
Present
Present
Present
Present
Present
Present
Present
Present
Present
Present
Present
Present

No. of Directorships and committee
memberships / chairmanships
Other
Committee Committee
Director- Member- Chairman-
ships**

ships**

ships

6
4
1
1
1
8
6
13
5
—
10
3
8

1
1
1
1
—
—
3
3
2
—
4
2
4

—
—
—
—
—
1
3
2
—
—
3
2
—

* Ceased to be a Director with effect from 17th June, 2003 on
the  withdrawal  of      nomination  by  the  General  Insurance
Corporation of India.

** In accordance with Clause 49 of the Listing Agreement with
the Stock Exchanges, membership/chairmanship of only the
Audit  Committee,  Shareholders’/Investors’  Grievance
Committee and the Remuneration Committee of all the Public
Limited Companies has been considered.

Reliance Industries Limited

39

GROWTH IS LIFE

5. Number of Board Meetings held and the dates on

which held

5 (Five) Board Meetings were held during the year, as
against the minimum requirement of 4 meetings. The
dates on which the meetings held were as follows: 23rd
April,  2003,  16th  June,  2003,  31st  July,  2003,    16th
October, 2003 and 29th January, 2004. The Company
has  held  at  least  one  meeting  in  every  three  months
and the maximum time gap between any two meetings
was not more than four months.  None of the Directors
of  the  Company  was  a  member  of  more  than  ten
Committees  nor  was  the  Chairman  of  more  than  five
Committees across all Companies in which he was a
Director.

6. Board  Committees

A. Standing  Committees

The Company has the following standing Committees
of the Board.

(i) Audit  Committee

The Board of the Company has constituted an Audit
Committee,  comprising  four  independent,  Non-
Executive Directors viz. Shri Y.P. Trivedi, Chairman
(having financial and accounting knowledge), Shri
S.  Venkitaramanan,  Vice  Chairman,    Shri  T.R.U.
Pai  and  Shri  M.P.  Modi.  The  constitution  of  Audit
Committee also meets with the requirements under
Section 292A of the Companies Act, 1956.

The terms of reference stipulated by the Board to
the Audit Committee are, as contained in  Clause
49  of  the  Listing  Agreement  and  Section  292A  of
the Companies Act, 1956, as follows:

a. Oversight  of  the  Company’s  financial  reporting
process  and  the  disclosure  of  its  financial
information.

b. Recommending the appointment and removal of
external  auditors,  fixation  of  audit  fee  and  also
approval for payment for any other services.

c. Reviewing with management the quarterly, half-
yearly  and  annual    financial  statements  before
submission to the Board, focussing primarily on
(i)  any  changes  in  accounting  policies  and
practices, (ii) major accounting entries based on
exercise  of  judgement  by  management,  (iii)
qualifications in draft audit report, (iv) significant
adjustments  arising  out  of  audit,  (v)  the  going
concern  assumption,  (vi)  compliance  with
accounting standards, (vii) compliance with Stock
Exchange  and  legal  requirements  concerning
financial statements and (viii) any related party
transactions i.e. transactions of the Company of
material  nature,  with  promoters  or  the
management, their subsidiaries or relatives etc.
that may have potential conflict with the interests
of Company at large.

d. Reviewing  with  the  management,  external  and
internal auditors, the adequacy and compliance
of internal control systems.

e. Reviewing  the  adequacy  of  internal  audit

functions.

f. Discussion with internal auditors any significant

findings and follow up there on.

g. Reviewing  the  findings  of  any  internal
investigations by the internal auditors into matters
where there is suspected fraud or irregularity or
a failure of internal control systems of a material
nature and reporting the matter to the Board.

h. Discussion with external auditors before the audit
commences  nature  and  scope  of  audit  as  well
as  have  post-audit  discussion  to  ascertain  any
area of concern.

i. Reviewing  the  Company’s  financial  and  risk

management  policies.

the  payment 

j. To look into the reasons for substantial defaults
the  depositors,
in 
debentureholders, shareholders (in case of non
payment of declared dividends) and creditors.

to 

During  the  year,  the  Committee  has  met  5  times,  as
against the minimum requirement of 3 meetings.   The
head of finance function, head of internal audit and the
representatives of the Statutory Auditors were invited
to  be  present  at  the  Audit  Committee  Meetings.  The
Cost Auditors appointed by the Company under Section
233B of the Companies Act, 1956 were also invited to
attend the Audit Committee meetings.

Attendance of each Member at the Audit Committee
meetings held during the year

Name of Member of
Audit  Committee

Shri Y.P. Trivedi,
Chairman

Shri S. Venkitaramanan,
Vice Chairman*

Shri U. Mahesh Rao**

Shri T.R.U. Pai

Shri M.P. Modi***

Attendance  particulars

23rd  April, 2003, 28th July, 2003,
16th October, 2003 and
29th January, 2004
23rd  April, 2003, 28th July, 2003,
31st July, 2003,
16th October, 2003 and
29th January, 2004
23rd April, 2003
23rd  April, 2003, 28th July, 2003,
31st July, 2003 and
29th January, 2004
29th January, 2004

* Elected as Vice Chairman of the Audit Committee

with effect from 28th July, 2003.

** Ceased  to  be  a  Director  with  effect  from
17th June, 2003 on the withdrawal of   nomination
by the General Insurance Corporation of India.

*** Appointed as a Member of the Audit Committee with

effect from 31st July, 2003.

40

Reliance Industries Limited

(ii) Remuneration  Committee

(iii) Shareholders’/Investors’ Grievance Committee

GROWTH IS LIFE

The  Board  of  the  Company  has  constituted  a
Remuneration  Committee,  comprising  of  4
independent,  Non-Executive  Directors  viz.
Shri M.L. Bhakta, Chairman, Shri Y.P. Trivedi, Shri S.
Venkitaramanan and Dr. D.V. Kapur.

The Remuneration Committee has been constituted to
recommend/review  the  remuneration  package  of  the
Managing/Whole-time Directors, based on performance
and defined criteria.

The remuneration policy is directed towards rewarding
performance,  based  on  review  of  achievements  on  a
periodical  basis.  The  remuneration  policy  is  in
consonance with the existing Industry practice.

During  the  year  the  Committee  met  once  on
23rd April, 2003, and all the members of the Committee,
who  are  independent  non-executive  directors,  were
present at the meeting.

Details of remuneration to Directors for the year

The aggregate value of salary and perquisites including
commission paid for the year ended 31st March, 2004
to  the  Managing  Directors/Wholetime  Directors  is  as
follows:  Shri  M.D.  Ambani,  Chairman  and  Managing
Director,  Rs.11.62  crore;  Shri  A.D.  Ambani,  Vice
Chairman  and  Managing  Director,  Rs.11.62  crore;
Shri N.R. Meswani, Executive Director, Rs.3.02 crore;
Shri H.R. Meswani, Executive Director, Rs.3.02 crore.
The aggregate value of salary and perquisites paid to
Shri H.S. Kohli, Executive Director was Rs. 0.18 crore.
Besides  this,  all  the  Whole-time  Directors  were  also
entitled to Company’s contribution to Provident Fund,
Superannuation  or  Annuity  Fund,  to  the  extent  not
taxable  and  Gratuity  and  encashment  of  leave  at  the
end of tenure, as per the rules of the Company.  The
agreements with the above Directors are for a period
of 5 years from the respective dates of appointments
of  the  said  directors  and  can  be  terminated  by  either
party by giving three months’ notice in writing.

The Company paid sitting fees to all the Non-Executive
Directors at the rate of Rs. 5000/- upto 30th September,
2003  and  pays  at  the  rate  of  Rs.20,000/-  from
1st  October,  2003,  for  attending  each  meeting  of  the
Board and/or Committee thereof. The sitting fees paid
for the year ended 31st March, 2004 to the Directors
are  as  follows:-    Shri  R.H.  Ambani  -  Rs.  50,000/-;
Shri  M.L.  Bhakta  -  Rs.  2,20,000/-;  Shri  Y.P.  Trivedi  -
Rs.  2,45,000/-  Shri  T.R.U.  Pai  -  Rs.70,000/-;
Shri  S.  Venkitaramanan 
-  Rs.  1,15,000/-;
Shri U. Mahesh Rao - Rs. 20,000/-; Dr. D.V. Kapur -
Rs. 55,000/-; and Shri M.P. Modi - Rs. 55,000/-.

The  Company  has  paid  Rs.  30,938/-  as  professional
fees to Messrs Kanga & Company, a firm in which  Shri
M.L. Bhakta, Director of the Company, is a partner.

The Company has not granted any stock option to its
directors.

The  Board  of  the  Company  has  constituted  a
Shareholders’  /  Investors’  Grievance  Committee,
comprising  of  Shri  M.  L.  Bhakta,  (Chairman),
Shri  Y.P.  Trivedi,  Shri  M.D.  Ambani  and  Shri  A.  D.
Ambani.  The  Committee,  inter  alia,  approves  issue
of duplicate certificates and oversees and reviews all
matters connected with the securities transfers. The
Committee also looks into redressal of shareholders’
complaints  like  transfer  of  shares,  non-receipt  of
balance sheet, non-receipt of declared dividends, etc.
The  Committee  oversees  the  performance  of  the
Registrar  and  Transfer  Agents,  and  recommend
measures  for  overall  improvement  in  the  quality  of
investor  services.  The  Board  of  Directors  have
delegated  the  power  of  approving  transfer  of
securities  to  the  Managing  Directors  and  the
Company  Secretary.  The  Committee  also  monitors
the implementation and compliance of the Company’s
Code of Conduct for prevention of Insider Trading in
pursuance  of  SEBI  (Prohibition  of  Insider  Trading)
Regulations,  1992.

Shri Vinod M. Ambani, President & Company Secretary,
is  the  Compliance  Officer  for  complying  with  the
requirements of the Securities and Exchange Board of
India  (Prohition  of  Insider  Trading)  Regulations,  1992
and Shri Surendra Pipara, Joint Company Secretary is
the  Compliance  Officer  for  complying  with  the
requirements  of  the  Listing  Agreement  with  the  Stock
Exchanges.

The  total  number  of    complaints  received  and  replied
to the satisfaction of shareholders during the year under
review, was 20,483. Outstanding complaints as on 31st
March, 2004 were Nil.  609 requests for transfers and
1521  requests  for  dematerialisation  were  pending  for
approval as on 31st March, 2004, which were approved
and  dealt  with  by  2nd    April,  2004  and  3rd  April,  2004
respectively.

(iv) Finance Committee

The Finance Committee makes recommendations to the
Board    relating  to  capital  structure  and  the  issuance  of
securities,  reviews    banking  arrangements  and  cash
management, and reviews and approves certain  short-
term and long-term investment transactions, etc. Finance
Committee meets as and when the need to consider any
matter assigned to it arises.

B. Functional  Committees

The  Board  may,  from  time  to  time  constitute  one  or
more Functional Committees delegating powers and
duties with respect to specific purposes. Meetings of
such Committees will be held as and when the need
for  discussing  the  matter  concerning  the  purpose
arises.  Time  schedule  for  holding  the  meetings  of
such  functional  committee(s)  shall    be  finalized  in
consultation with  the Committee Members.

Reliance Industries Limited

41

GROWTH IS LIFE

C. Procedures at Committee Meetings

Company’s  guidelines  relating  to  Board  Meetings  are
applicable  to  Committee  Meetings  as  far  may  be
practicable.  Each  Committee  has  the  authority  to
engage outside  experts, advisers and counsel to the
extent it considers appropriate to  assist the Committee
in  its  work.    Minutes  of  the  proceedings  of  the  each
Committee Meeting are placed before the Board for its
perusal and noting.

7. General Body Meetings

Location and time for last 3 Annual General Meetings
were as follows:

Year

AGM Location

Date

Time

2000-01 AGM Birla Matushri

15th June, 2001

11.00 a.m.

Sabhagar,
19 Marine Lines,
Mumbai 400 020

2001-02 AGM Same as above

31st October, 2002 11.00 a.m.

2002-03 AGM Same as above

16th June, 2003

11.00 a.m.

During  the year ended 31st March, 2004, there have
been  no  resolutions  passed  by  the  Company’s
shareholders  through  postal  ballot.  At  the  ensuing
Annual  General  Meeting,  there  is  no  resolution
proposed to be passed by  postal ballot.

8. a. Disclosures  on  materially  significant  related
party  transactions  i.e.  transactions  of  the
Company of material nature, with its promoters,
the  directors  or  the  management,  their
subsidiaries  or  relatives,  etc.  that  may  have
potential  conflict  with  the  interests  of  the
Company at large.

None of the transactions with any of the related parties
were in conflict with the interest of the Company.

b. Details  of  non-compliance  by  the  Company,
penalties, strictures imposed on the Company
by Stock Exchanges or SEBI, or any statutory
authority,  on  any  matter  related  to  capital
markets, during the last three years.

SEBI had imposed a monetary penalty of Rs. 4.75
lakhs  on  the  Company  for  the  alleged  non-
disclosure  under  Regulations  7(1)  and  (2)  of  the
Securities and Exchange Board of India (Substantial
Acquisition of Shares and Takeovers) Regulations,
1997 in respect of acquisition of shares of a listed
Company in the year 2002-03. The Company has
preferred  an  appeal  to  the  Hon’ble  Securities
Appellate  Tribunal  against  the  said  order  of  SEBI
and the said appeal is pending.

9. Means of communication

Half-yearly  report  sent  to  each  household  of
shareholders

Half  yearly  report  for  the  half  year  ended  30th
September, 2003 was duly sent to shareholders.

Quarterly  results

The  quarterly  results  were  published  in  ‘Financial
Express’ and ‘Tarun Bharat’, alongwith the official news
release,  and  the  detailed  presentations  made  to  the
media,  analysts,  institutional  investors,  etc.  were
displayed on the corporate website, www.ril.com

The Management Discussion and Analysis (MD&A) is
a part of the annual report, and each quarterly official
media  release.

10.

General  Shareholder  Information

10.1 Annual General Meeting

Day, Date and Time
Venue

10.2

Financial  Calendar  (tentative)

: Thursday, the  24th June, 2004 at 11.00 a.m.
: Birla Matushri Sabhagar, 19, Marine Lines, Mumbai 400 020

Results for the quarter ending June 30, 2004

:

Last week of July, 2004

Results for the quarter ending September 30, 2004 :

Last week of  October, 2004

Results for the quarter ending December 31, 2004 :

Last week of January, 2005

Results for the year ending March 31, 2005

Annual General Meeting

10.3 Book closure date

:

:

Last week of April, 2005

June, 2005

: Saturday, the 22nd May, 2004 to Saturday, the 29th May, 2004

(both days inclusive), for payment of dividend

10.4 Dividend payment date

: On or after 24th June, 2004.

42

Reliance Industries Limited

10.5

(a) Listing of Equity Shares on Stock

: The Stock Exchange, Mumbai (BSE)

GROWTH IS LIFE

Exchanges  at

Phiroze  Jeejeebhoy  Towers,
Dalal Street,
Mumbai 400 001.

The Calcutta Stock Exchange Association Limited
7, Lyons Range,
Kolkata  700 001.

National Stock Exchange of India Limited (NSE)
“Exchange  Plaza”,
Bandra-Kurla Complex, Bandra (E),
Mumbai 400 051.

Note:

(i) Annual  listing  fees  for  the  year  2004-05,  (as
applicable) has been paid to the Stock Exchanges;

(ii) The Company’s equity shares have been delisted
from  the  Stock  Exchanges  at  Ahmedabad,
Bangalore, Chennai, Cochin, Kanpur, New Delhi
and Pune. The Company’s application to Calcutta
Stock  Exchange  for  delisting  is  in  an  advanced
stage of finalisation.

(b) Listing of Global Depository Receipts

:

(GDRs)  at

Luxembourg Stock Exchange and traded on PORTAL
System (NASDAQ, USA) and SEAQ System
(London Stock Exchange).

(c) Listing of Debt Securities at

: The Wholesale Debt Market (WDM) Segment of the
National Stock Exchange of India Limited (NSE)

(d) Debenture Trustee

: UTI Bank Limited

Maker Tower F, 13th Floor,
Cuffe Parade, Colaba,
Mumbai  400 005.

10.6

(a) Stock Code

: Bombay Stock Exchange Scrip Code ‘500325’

: National Stock Exchange Trading Symbol ‘RELIANCE EQ’

(b) Demat ISIN Numbers in NSDL & CDSL

:

INE002A01018

for Equity Shares

10.7

Stock Market Data

Month

The Stock Exchange, Mumbai (BSE)
(In Rs. per share)

National Stock Exchange (NSE)
(In Rs. per share)

Month’s  High
Price

Month’s Low
Price

Month’s  High
Price

Month’s Low
Price

April, 2003

May, 2003

June, 2003

July, 2003

August, 2003

September,  2003

Octobter,  2003

November,  2003

December,  2003

January,  2004

February,  2004

March, 2004

302.00

302.00

337.50

361.70

404.75

445.00

497.45

504.40

582.00

603.25

610.45

598.00

264.00

258.00

291.00

323.20

343.00

391.80

433.10

447.20

477.15

528.60

539.00

505.15

302.00

302.00

337.75

361.85

424.70

510.00

497.90

510.00

582.80

605.90

620.00

600.00

264.75

257.15

291.25

323.25

343.60

392.00

370.00

446.20

435.00

527.25

539.00

505.25

Reliance Industries Limited

43

10.8

Share price performance in comparison to broad based indices – BSE Sensex and NSE Nifty

a) RIL share price performance relative to BSE Sensex based on share price on 31st March, 2004

GROWTH IS LIFE

Period

Percentage Change in

RIL share price

Sensex

RIL relative to Sensex

Financial  Year  2003-2004

2 years

5 years

95

79

313

83

61

49

12

18

264

b) RIL share price performance relative to Nifty based on share price on 31st March, 2004

Period

Percentage Change in

Financial  Year  2003-2004

2 years

5 years

RIL share price

93

79

313

Nifty

81

57

64

RIL relative to Nifty

12

22

249

10.9 Registrars and Transfer Agents

(Share transfers and communications
regarding  share  certificates,  dividends
and change of address)

Karvy Computershare Private Limited
46, Avenue 4, Street No.1,
Banjara Hills, Hyderabad 500 034, India
E-Mail:  rilinvestor@karvy.com

Note : The Registar and Transfer Agent of the Company is supported by countrywide network of Investor Service
Centres.  Particulars and contact details of such Centres are given at page no. 125 of this Annual Report.

10.10 Share Transfer System

Presently, the share transfers which are received in physical form are processed and the share certificates returned
within a period of 10 to 15 days from the date of receipt, subject to the documents being valid and complete in all
respects.  The  Company  has,  as  per  SEBI  guidelines  with  effect  from  24th  March,  2000,  offered  the  facility  of
transfer cum demat. Under the said system, after the share transfer is effected, an option letter was being sent to
the transferee indicating the details of the transferred shares and requesting him in case he wishes to demat the
shares,  to  approach  a  Depository  Participant  (DP)  with  the  option  letter.  The  DP,  based  on  the  option  letter,
generates  a  demat  request  and  sends  the  same  to  the  Company  along  with  the  option  letter  issued  by  the
Company. On receipt of the same, the Company dematerialise the shares. In case the transferee does not wish
to dematerialise the shares, he need not exercise the option and the Company will despatch the share certificates
after 30 days from the date of such option letter.

However,  in  terms  of  SEBI  Circular  SEBI/MRD/Cir-10/2004  dated  10th  February,  2004,  the  Company  has
discontinued,  with  effect  from  11th  February,  2004,  the  practice  of  sending  option  letter  for  dematerialisation
subsequent to transfer.

10.11 Distribution of Shareholding as on 31st March, 2004

Foreign
Investors
29.62%

Banks / MFs /
FIs
8.77%

Others
14.94%

44

Reliance Industries Limited

Promoters/Persons
acting in concert
46.67%

10.12 Dematerialisation of Shares

GROWTH IS LIFE

Over  92.63%  of  the  Company’s  paid-up  equity  share  capital    has  been  dematerialised  up  to  31st  March,  2004.
Trading in Equity Shares of the Company is permitted only in dematerialised form as per notification issued by the
Securities and Exchange Board of India (SEBI).

Liquidity

RIL shares are among the most liquid and actively traded shares on the Indian stock exchanges. RIL shares consistently
rank among the top few frequently traded shares, both in terms of number of shares traded, as well as in terms of
value. The highest trading  activity is witnessed on the BSE and NSE. Relevant data for the average daily turnover
for the financial year 2003-04 is given below:

The Stock
Exchange, Mumbai (BSE)

National  Stock
Exchange  (NSE)

In No. of shares (in million)

In value terms (Rs. million)

($ Million)

2.94

1344.46

30.99

6.06

2703.96

62.32

BSE + NSE

9.00

4048.42

93.31

10.13 Outstanding GDRs/Warrants and Convertible Instruments

Outstanding GDRs as on 31st March, 2004 represent 85,650,461 shares constituting 6.13% of the paid up equity
share capital of the Company. There are no further outstanding instruments, which are convertible into equity shares
of the Company.

10.14 Plant locations

(cid:79) Hazira  Complex

Village Mora, Bhatha P.O.Surat-Hazira Road,
Surat - 394 510,
Gujarat State, India.

(cid:79) Naroda  Complex

103/106, Naroda Industrial Estate Naroda,
Ahmedabad - 382 320
Gujarat State, India.

(cid:79) Jamnagar  Complex

(cid:79) Patalganga  Complex

Village  Meghpar/Padana,  Taluka  Lalpur,
District Jamnagar - 361 280
Gujarat State, India.

10.15 Address  for  Correspondence

B-4, Industrial Area, Patalganga
Off Bombay-Pune Road, Near Panvel,
District Raigad - 410 207,
Maharashtra State, India.

(i)

Investor Correspondence  - For transfer / dematerilisation of shares, payment of dividend on shares, interest
and redemption of debentures, and any other query relating to the shares and debentures of the Company.

(cid:79)

For Securities held in Demat form
To the Depository Participant

(cid:79) For Securities held in Physical form
Karvy Computershare Private Limited
46, Avenue 4, Street No. 1 Banjara Hills,
Hyderabad - 500 034.
E-Mail:  rilinvestor@karvy.com

(ii) Any query on Annual Report

Secretarial  Department
Reliance  Industries  Limited
Fosbery  Road,
Off. Reay Road Station (East),
Mumbai - 400 033.

10.16 Transfer of unclaimed amounts to Investor Education and Protection Fund

The investors are advised to claim the unencashed dividends lying in the unpaid dividend accounts of the Company
before the due dates (as indicated in the Notes to the Notice) for crediting the same to the Investor Education and
Protection  Fund.

During  the  year  under  review  the  Company  has  credited  a  sum  of  Rs.  7.36  crore  to  the  Investor  Education  and
Protection Fund pursuant to Section 205C of the Companies Act, 1956 and the Investor Education and Protection
Fund (awareness and protection of investors) Rules, 2001.

Reliance Industries Limited

45

GROWTH IS LIFE

Directors’ Report

Your Directors are pleased to present the 30th Annual Report and the audited accounts for the year ended 31st March, 2004.

Financial  Results

The performance of the Company for the financial year ended 31st March, 2004 is summarised below :

2003-04

2002-03

Rs. Cr.

US$ Mn*

Rs. Cr. US$ Mn

3,452.79
615.70

Gross profit before interest, depreciation
Less: Interest

Depreciation

Less: Transfer from General Reserve
Profit before Tax
Less: Provision for Current Taxation

Provision for Deferred Tax

3,331.39
84.37

Profit after Tax
Add: Balance in Profit and Loss Account
Taxation Reserve Written Back
Taxation for Earlier Years
Debenture Redemption Reserve Written Back
Investment Allowance (Utilised) Reserve Written Back
Amount Available for Appropriation
Appropriations :
Capital  Redemption  Reserve
Debenture  Redemption  Reserve
General  Reserve
Interim dividend on Preference Shares
Proposed dividend on Equity Shares
Tax on dividend
Balance carried to Balance Sheet

10,982.88
1,434.72

3,247.02
6,301.14
351.00
790.00
5,160.14
3,343.06
10.00
(23.03)
850.00
76.63
9,416.80

-
-
3,000.00
-
733.10
91.64
5,592.06
9,416.80

2,512
328

43
1441
80
181
1180
765
2
(5)
194
18
2,154

-
-
686
-
168
21
1279
2,154

9,366.46
1,555.16

2,837.09
4,974.21
245.90
624.00
4,104.31
2,726.23
-
-
-
-
6,830.54

400.00
279.75
2,000.00
20.08
698.19
89.46
3,343.06
6,830.54

1,973
328

597
1,048
52
132
864
574
-
-
-
-
1,438

84
59
421
4
147
19
704
1,438

*  1 US $ = Rs. 43.7175 Exchange rate as on 31st March, 2004 (Previous year as on 31st March, 2003    1 US $ = Rs. 47.485)

Dividends

The  Directors  have  recommended  a  dividend  of  Rs  5.25
per Equity Share on 139,63,77,536 Equity Shares of Rs 10
each for the financial year ended 31st March, 2004, which if
approved  at  the  forthcoming  Annual  General  Meeting,  will
be paid to (i) all those Equity Shareholders whose names
appear in the Register of Members as on 29th May, 2004
and  (ii)  to  those  whose  names  as  beneficial  owners  are
furnished  by  National  Securities  Depository  Limited  and
Central Depository Services (India) Limited.

Financial Condition and Results of Operation

Management Discussion and Analysis of Financial Condition
and Results of Operation of the Company for the year under
review, as stipulated in Clause 49 of the Listing Agreement
with the Stock Exchanges, is given as a separate statement
in the Annual Report.

The Company has entered into various contracts in the areas
of oil & gas, refining, petrochemicals and telecommunication
businesses. While benefits from such contracts will accrue
in the future years, the Board of Directors shall periodically
review their progress.

Subsidiary  Companies

During the year, Reliance Communications International Inc.
(Subsidiary of Reliance Communications Inc.) has become
a Subsidiary of the Company.

In  terms  of  approval  granted  by  the  Central  Government
under Section 212(8) of the Companies Act, 1956, copy of
the Balance Sheet, Profit and Loss Account, Report of the
Board  of  Directors  and  the  Report  of  the  Auditors  of  the
Subsidiary  Companies  have  not  been  attached  with  the
Balance  Sheet  of  the  Company.  The  Company  will  make
available  these  documents/details  upon  request  by  any
member of the Company interested in obtaining the same.
However,  pursuant  to  Accounting  Standard  AS-21  issued
by  the  Institute  of  Chartered  Accountants  of  India,
Consolidated  Financial  Statements  presented  by  the
Company  includes  the  financial  information  of  its
subsidiaries.

Fixed Deposits

The  Company  has  not  accepted  any  fixed  deposit  during
the year.

Directors

Shri U. Mahesh Rao ceased to be the Director of the Company
with  effect  from  17th  June,  2003,    on  the  withdrawal  of  his
nomination by General Insurance Corporation of India (GIC).
Your  Board  placed  on  record  its  deep  appreciation  for  the
valuable advice and guidance given by him to the Company
during his tenure as Nominee Director of GIC.

Shri M.L. Bhakta, Dr. D.V. Kapur and Shri M.P.Modi, retire
by  rotation  and  being  eligible,  offer  themselves  for
reappointment at the ensuing Annual General Meeting.

46

Reliance Industries Limited

GROWTH IS LIFE

Brief resume of the above Directors, nature of their expertise
in specific functional areas and names of companies in which
they hold the directorship and the membership/chairmanship
of committees of the Board, as stipulated under Clause 49
of the Listing Agreement with the Stock Exchanges, are given
in  the  section  on  Corporate  Governance  elsewhere  in  the
Annual  Report.

Directors'  Responsibility  Statement

Pursuant to the requirement under Section 217(2AA) of the
Companies  Act,  1956,  with  respect  to  Directors'
Responsibility Statement, it is hereby confirmed that:

(i)

(ii)

in the preparation of the annual accounts the applicable
accounting standards have been followed;

the  Directors  have  selected  such  accounting  policies
and  applied  them  consistently  and  made  judgements
and estimates that are reasonable and prudent so as
to give a true and fair view of the state of affairs of the
Company  as  at  31st  March,  2004  and  of  the  profit  of
the Company for the  year ended on that date.

(iii) the Directors have taken proper and sufficient care for
the  maintenance  of  adequate  accounting  records  in
accordance with the provisions of the Companies Act,
1956 for safeguarding the assets of the Company and
for  preventing  and  detecting  fraud  and  other
irregularities;  and

(iv) the Directors have prepared the annual accounts of the

Company  on a 'going concern' basis.

Consolidated  Financial  Statements

In  accordance  with  the  Accounting  Standard  AS-21  on
Consolidated  Financial  Statements  read  with  Accounting
Standard  AS-23  on  Accounting  for  Investments  in
Associates,  your  Directors  have  pleasure  in  attaching  the
Consolidated  Financial  Statements  which  form  part  of  the
Annual Report and Accounts.

Auditors and Auditors' Report

Messrs  Chaturvedi  &  Shah  and  Messrs  Rajendra  &  Co.,
Chartered Accountants, Statutory Auditors of the Company,
hold  office  until  the  conclusion  of  the  forthcoming  Annual
General Meeting and are eligible for re-appointment.  The
Company has received letters from them to the effect that
their appointments, if made, would be within the prescribed
limits under Section 224(1-B) of the Companies Act, 1956
and also that they are not otherwise disqualified within the
meaning of sub section (3) of Section 226 of the Companies
Act, 1956, for such appointment.

The notes to the accounts referred to in the Auditors' Report
are self-explanatory and therefore do not call for any further
comments.

Cost Auditors

The Central Government had directed an audit of the cost
accounts  maintained  by  the  Company  in  respect  of  its
Textiles, Polyester  and  Chemicals businesses. The Central
Government  has  approved  the  appointments  of  Shri  S.N.
Bavadekar, Cost Accountant, for conducting the cost audit
for  the  Textiles,  Polyester  and  a  part  of  Chemicals
businesses and Messrs V.J. Talati & Co., Cost Accountants,
for  conducting  the  cost  audit  of  a  part  of  the  Chemicals
business for the financial year ended  on 31st March, 2004.

International  Accountants

The  report  submitted  by  Messrs  Deloitte  Haskins  &  Sells,
member firm of Deloitte Touche Tohmatsu (DTT), appointed
as International Accountants of the Company, for the year
under  review  to  the  Board  of  Directors,  is  circulated  with
this report for the information of members.

Personnel

As  required  by  the  provisions  of  Section  217(2A)  of  the
Companies Act, 1956, read with the 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  the  shareholders  of  the
Company  excluding  the  aforesaid  information.  Any
shareholder  interested  in  obtaining  such  particulars  may
write to the Company Secretary at the Registered Office of
the Company.

Energy  Conservation,  Technology  Absorption  and
Foreign Exchange earnings and outgo

The information relating to energy conservation, technology
absorption, foreign exchange earnings and outgo required
to  be  disclosed  under  The  Companies  (Disclosure  of
Particulars in the Report of Board of Directors) Rules, 1988
is given in Annexure forming part of this report.

Corporate  Governance

A  separate  section  on  Corporate  Governance  and  a
Certificate  from  the  Auditors  of  the  Company  regarding
compliance  of  conditions  of  Corporate  Governance  as
stipulated  under  Clause  49  of  the  Listing  Agreement  with
the Stock Exchanges, form part of the Annual Report.

Delisting

In accordance with the approval granted by the shareholders,
the  Company  has  got  its  equity  shares  delisted  from  the
Stock  Exchanges  at  Ahmedabad,  Bangalore,  Chennai,
Cochin, Kanpur, New Delhi and Pune.   The delisting from
the Stock Exchange at Kolkata is in an advanced stage and
the approval is expected to be received soon.

The Company's equity shares shall continue to be listed on
the Stock Exchange, Mumbai (BSE) and the National Stock
Exchange of India (NSE),  which have nation-wide trading
terminals.

Acknowledgment

Your  Directors  would  like  to  express  their  grateful
appreciation  for  the  assistance  and  co-operation  received
from  the  Financial  Institutions,  Banks,  Government
Authorities,  Customers,  Vendors  and  Shareholders  during
the year under review. Your Directors also wish to place on
record  their  deep  sense  of  appreciation  for  the  committed
services  of  the  Executives,  Staff  and  Workers  of  the
Company.

For and on behalf of the Board of Directors

Mukesh D. Ambani
Chairman & Managing Director

Mumbai
Dated: 29th April,  2004.

Reliance Industries Limited

47

GROWTH IS LIFE

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

(a) Energy Conservation measures taken

The  Company  provides  high  priority  to  energy
conservation  schemes  to  conserve  natural  resources
and  remain  globally  competitive.  Energy  audits  and
benchmarking  studies  are  done  regularly  to  identify
areas for energy savings. Energy benchmarking of the
Refinery for the year 2003 conducted by Shell indicated
lowest  corrected  Energy  Index  and  Energy  &  Loss
Index.  Some  of  the  major  energy  conservation
measures carried out during the year by the Company
are listed below:

1.

2.

3.

Substitution  of  higher  pressure  steam  by  lower
pressure  steam  in  process  heating  applications
in various plants like purification crystalliser in PTA
plant, dryer in PVC plant, draw chest and steam
box in PSF plant and stripping column and quench
AHUs in POY plant.

Elimination of double pumping of fluids in various
services like raw water and DM water service in
CPP plant and acetic acid service in PTA plant.

Substitution of costlier fuel with cheaper fuel like
use  of  FCC  gas  in  GTs  and  HRSGs  instead  of
Naphtha.

4. Operational  improvements  like  replacement  of
solid  metallic  fan  blades  with  hollow  FRP  fan
blades, double sealing arrangement in GT bypass
stack  damper,  process  optimization  by  addition
of catalyst in slurry mix tank, online water wash of
GT  air  compressor,  installation  of  additional
depropaniser  column  in  Cracker  plant  and
modification  of  CGC  discharge  line  in  Cracker
plant.

5.

6.

Improvement  in  efficiency  of  pumps  in  PE  and
MEG  plants  and  reduction  in  excess  flow  from
eductor circulation pump in VCM plant.

in  electrical  systems 

like
Improvement 
replacement  of  filament  type  indication  lamps  in
MCC  panel  by  LED  type  in  MEG  plant  and
replacement  of  conventional  chokes  by  new
generation electric chokes in MEG plant.

(b) Additional 

Investment 

/  proposals  being
implemented  for  reduction  of    consumption  of
Energy

1.

Usage  of  lower  pressure  steam  in  place  of  high
pressure steam like use of flash steam in stripper
of PE-I &II and import of LP steam in place of MP
steam letdown in MEG plant.

2. Operational  improvements  like  installation  of
condensate  pot  for  MEG  column  reboiler,
optimization of feed tray location in Hiboil column

in VCM plant, use of hot recycle solvent to preheat
reactor feed in PE-II plant, installation of second
effluent  desalter  wash  water  exchanger  and
detailed  pinch  study  in  Crude  oil  exchanger
network to improve pre-heat.

Pump efficiency improvements like cooling water
pumps internal coating, and optimization of BFW
pumping  system.

Steam  system  improvements  like  recovery  of
phase-1 boiler blow down and reduction of dilution
steam generator blow-down by using exchanger
in Cracker plant.

3.

4.

(c) Impact of measures at (a) & (b) above for reduction
in  consumption  of  energy  and  on  the  cost  of
production of goods

1.

2.

As  a  result  of  various  energy  conservation
measures  taken,  the  Company  saved  energy
equivalent to Rs.115 crores per annum.

The  additional  investment  /  proposals  being
implemented for reduction in energy consumption
have  potential  to  reduce  energy  consumption
equivalent to Rs.123 crore per annum.

(d) Total  Energy  Consumption  and  Energy
Consumption  per  unit  of  production  as  per  Form
’A’ attached hereto.

B. TECHNOLOGY  ABSORPTION

Efforts made in technology absorption - as per Form
B given below:

Form B

1. Research and Development (R & D)

a. Specific  areas  in  which  the  research  and
development (R & D) carried out by the Company

(i)

Improved Chemical formulation for caustic tower
anti-polymerant trials in Cracker plant.

(ii) Development  of  process  for  manufacturing  P-
diethyl  Benzene  from  mixed  Xylenes  using  in-
house  available  equipments.

(iii) Development of analytical method for determining
Sulphur impurities in feed ethylene to EO reactor
at ppb level in MEG plant.

(iv) Completion  of  Organic  Stripping  Column  (OSC)
modification  for  burning  volatile  organic
components  from  Esterification  process  in
Dowtherm  vaporizers.

(v) New Generation bottle grade PET manufacturing
technology. Full scale commercial unit installation
and  research  initiatives  based  on  the  initial
production  trials  –  both  at  commercial  plant  at
Hazira  and  pilot  plant  at  Reliance  Technology
Center (RTC), Patalganga.

48

Reliance Industries Limited

GROWTH IS LIFE

(vi) Modification  of  catalyst  properties  to  suit  the
requirements  of  PP  plants  at  Hazira  and
Jamnagar.

(vii) Addition  of  new  section  in  catalyst  plant  to  treat

the waste gases.

(viii) Additional facility of Bulk Polymerization for Relcat

10X.

(ix) Developed  fluorescent  shades  on  polyester
fabrics for use as safety outerwear fabrics.

(x) Developed extended laundering colourfast fabrics
for  institutional/up-market  requirement  using
dope-dyed  fibres.

(xi) Standardization  flame-retardant,  Water  &  Oil

repellent finishes on PW blends.

(xii) Development  of  oil  &  water  repellent  finish  on
Lycra-stretch fabrics for International Market.

(xiii) Development    &  manufacturing  of      very  high
colour-fast  Polyester-viscose  blends  for  uniform
fabrics.

(xiv) Development  of  Moisture-management  finish  on

synthetic blended suiting fabrics.

b. Benefits derived as a result of above efforts

(i) Chemical  formulation  for  caustic  tower  anti-
polymerant trials in cracker plant, potential benefit
of Rs. 60 lacs/year.

(ii) Production  of  p-  diethyl  benzene  will  give  value
addition in aromatics plant to the tune of  Rs. 1.5
crore/annum

(iii) Development of analytical method for determining
Sulphur impurities in feed ethylene to EO reactor
at ppb level in MEG plant resulted in optimization
of the run length of Sulphur guard bed.

(iv) Organic Stripper Column Modification resulted in
the  safe  disposal  hazardous  and  toxic  organic
components.

(v) Treatment  of  waste  gases  in  Catalyst  plant
resulted  in  improved  environment  and  working
atmosphere.

(vi) Bulk polymerization will be used for evaluation of
each  batch  of  catalyst  at  the  identical  condition,
which will be helpful in outside RIL sale of catalyst.

(vii) Providing  invertor  driven  back-up  Chilled  Water
Pump resulting in benefit of Rs. 16.98 lakhs per
year.

(viii) Integration of Old & New Chilled Water systems

resulting in benefit of Rs. 54.43 lakhs per year.

(ix) Providing invertor on Service Water pump B motor
resulting in benefit of Rs. 9.4 lakhs per year.

(x) Reduction  of  pressure  drop  in  instrument  air
system  by  replacement  of  chiller  resulting  in
benefit of Rs. 20 lakhs per year.

(xi) Produced  V.high  colourfast  Polyester-Rayon
blends for Institutional/Defence uniform fabrics.

(xii) Standardized high performance flame-retardant,

water & oil   repellent   fabrics finishes.

(xiii) Produced stain-repellent Lycra-stretch fabrics for

active & leisurewear end use.

(xiv) Produced  comfort  Polyester  blends  by  moisture

management  finishing  technique.

c. Future plan of action

(i) Development of Water-proof, weather colour-fast

fabrics for outdoor  application.

(ii) Standardization  of  Lycra-plied  yarn  through

assembly winding & TFO twisting route.

(iii) Development of Chintz finishes by standardisation

of wet & dry finishing processes.

(iv) Development  of  advance  finishes  having  stain-
repellent & stain-release properties together.

(v) Standardization  and  development  of  tri-blends
fabrics  using  Polyester-Wool  &  Rayon  for
International  market.

(vi) Study and dyeing process improvisation of wool-
dyeing  cycle  to  minimize  wool-felting  and
reduction in waste.

d. Expenditure on R & D

Rs. in crore

a) Capital

b) Recurring

Total

c)

Total R & D as a percentage
of total turnover

14.50

19.09

33.59

0.06

2. Technology absorption, adaptation and innovation

a. Efforts  made  towards  technology  absorption,

adaptation and innovation:

Imported  technologies  have  been  successfully
absorbed  resulting  in  high  production  level  in
operations. New product developments were also done
to  meet  the  customer  demand  and  to  increase  the
customer  base  of  the  Company.  Technologies
innovations  have  been  successfully  implemented  to
increase production and reduce consumptions of raw
materials, catalysts, chemicals and utilities. Some such
innovations are as under :

(i) New Depropaniser column was installed to reduce

propylene loss from propylene tower.

(ii)

Increasing  Oxy  load  and  carrying  out  minor
modifications increased VCM plant capacity from
900 MTPD to 933 MTPD.

(iii) Volumetric loading increased in PVC reactor from

94% to 96% for K 57 & K 60 grade.

(iv) Advanced process control has been successfully
implemented in LLDPE plant distillation sections
to optimize operations.

Reliance Industries Limited

49

GROWTH IS LIFE

(v) Operating  conditions  modified  and  additive
changed in PP random grade application to reduce
odor in the product and volatiles.

(vi) Rate  of  PP  production  increased  by  change  in
controlling  catalyst  particle  size  at  catalyst  plant
and  rotary  feeder  modified  to  improve  reliability
of operation.

(vii) Antimicrobial  fibrefill  product  developed  for  high

performance  applications.

(viii) In  CPP  plant  EMS  upgraded  with 

the
implementation  of  Active  and  Reactive  power
control system.

(ix) Retrol  firing  established  in  all  GT’s  and  HRSG’s

to substitute costlier naphtha firing.

b. Benefits derived as a result of the above efforts

(i) Capacity enhancement /New grade development
/ Improvement and Cost reduction has resulted in
benefits of approximately Rs. 90 crore per annum.

(ii)

Import  substitution

• Reduced  import  of  EDC  by  sustained
production in HTDC reactor resulted in benefits
of Rs. 19 crore per annum.

•

Indigenous C8-C10 in PE plant has resulted in
Rs. 1.3 crore per annum.

c.

Information regarding Imported Technology

Product

Technology  from

Year
of Import

Status of
 implementation /
absorption

Polyester Staple Dupont (U.S.A) /
Chemtex U.S.A.
Fibre Fill

Paraxylene

UOP Inter America
Inc.-U.S.A.

1998

1999

Polypropylene

Union Carbide U.K.

1999

Full

Full

Full

C. FOREIGN EXCHANGE EARNINGS AND OUTGO

1. Activities  relating  to  export,  initiatives  taken  to
increase  exports,  Development  of  New  export
markets  for  Products  and  Services  and  Export
Plan.

The  Company  has  continued  to  maintain  focus  and
avail  of  export  opportunities  based  on  economic
considerations.  During  the  year  the  Company  has
exports  (FOB  value)  worth  Rs.  11,817.54  crore
(US $ 2703.16 million).

2.

Total Foreign exchange used and earned

Rs. in crore

a.

b.

Total Foreign Exchange earned

11,823.55

Total savings in foreign exchange

39,654.26

through products manufactured by

the Company and deemed exports

(US$ 9,071 million)

Subtotal  (a+b)

c.

Total Foreign Exchange used

51,477.81

34,979.70

Form ‘A’

Form  for  disclosure  of  particulars  with  respect  to
conservation of energy

A. Power & Fuel Consumption

2003-04

2002-03

1

Electricity

a) Purchased Units (lacs)

59.73

45.71

Total Cost (Rs. in crore)

Rate/Unit (Rs.)

2.83 #

4.73

2.03

4.44

b) Generation by/through 
captive power facilities
through Steam Turbine/Generator
Units (lacs)
KWH per unit of fuel
Total Cost (Rs. in crore)
Cost/Unit (Rs.)

c) Own Generation

23,303.06
4.68
693.32
2.98

22,540.20
5.45
614.58
2.73

1) Through Diesel Generator
Units (lacs)
KWH per unit of fuel
Fuel Cost/Unit (Rs.)

22.46
3.71
4.97

62.18
6.04
2.13

2) Through Steam
Turbine/Generator
Units (lacs)
KWH per unit of fuel
Fuel Cost/Unit (Rs.)

2

3

Coal
Quantity (tonnes)
Total Cost (Rs. in crore)
Average rate per Unit (Rs.)

Furnace Oil
Quantity (K. Ltrs)
Total Cost (Rs. in crore)
Average rate per Ltr. (Rs.)

4

Diesel Oil / GT Fuel

23,467.93
5.11
2.17

24,333.34
4.15
1.91

NIL
NIL
NIL

NIL
NIL
NIL

160,443.13 146,391.24
133.65
9.13

155.23
9.68

Quantity (K.Ltrs)
Total Cost (Rs. in crore)
Average rate per Ltr. (Rs.)

1,057,418.951,208,203.28
1,019.65
8.44

892.96
8.44

5 Others
Gas
Quantity (1000 M3)
Total Cost (Rs. in crore)
Average rate per 1000M3 (Rs.)

#   Excluding Demand Charges

1,168,581.661,128,823.35
1,043.35
9,242.83

1,084.05
9,276.61

50

Reliance Industries Limited

B. Consumption per unit of Production

GROWTH IS LIFE

Product

Electricity  (KWH)
HSD/ HFHSD (Ltrs)

Furnace Oil/

LSHS (kgs)

Gas (SM3)

Current
Year

Previous Current

Previous Current

Previous Current

 Year

Year

Year

Year

Year

Year

Previous
Year

Fabrics ( Per 1000 mtrs)
PFY  (per MT)
PSF  (per MT)
PTA  (per MT)
LAB  (per MT)
MEG (per MT)
PVC  (per MT)
HDPE  (per MT)
PP (per MT)
FF (per MT)
Cracker  (per MT)
PET  (per MT)
PX  (per MT)
Petro-products  (per MT)

3,979
733
476
388
623
583
531
325
327
721
138
287
269
59

4,282
840
480
389
627
584
540
327
329
855
144
301
270
61

3
65
49
8
84
-
-
-
-
-
-
-
17
-

2
65
47
8
307
-
-
-
-
-
-
-
17
-

-
1
1
-
348
-
-
-
-
-
-
-
-
-

-
12
10
-
207
-
-
-
-
-
-
-
-
-

580
45
24
-
-
-
-
-
0
53
-
73
0
0

641
-
-
-
-
-
-
 -
0
352
-
-
0
0

Mumbai
Dated: 29th April,  2004.

For and on behalf of the Board of Directors

Mukesh D. Ambani
Chairman & Managing Director

Auditors’ Certificate on Corporate Governance

To the Members of

RELIANCE INDUSTRIES LIMITED

We  have  examined  the  compliance  of  conditions  of
Corporate Governance by Reliance Industries Limited, for
the year ended on 31st March, 2004, as stipulated in Clause
49 of the Listing Agreement of the said Company with stock
exchanges.

The compliance of conditions of Corporate Governance is
the  responsibility  of  the  Management.    Our  examination
has  been  limited  to  a  review  of  the  procedures  and
implementations  thereof  adopted  by  the  Company  for
ensuring compliance with the conditions of the Corporate
Governance as stipulated in the said Clause.  It is neither
an  audit  nor  an  expression  of  opinion  on  the  financial
statements of the Company.

In  our  opinion  and  to  the  best  of  our  information  and
according  to  the  explanations  given  to  us,  and  based  on

For Chaturvedi & Shah
Chartered  Accountants

D.Chaturvedi
Partner
Membership No.: 5611

Mumbai
Dated:  29th April 2004

the  representations  made  by  the  Directors  and  the
Management,  we  certify  that  the  Company  has  complied
with the conditions of Corporate Governance as stipulated
in Clause 49 of the above mentioned Listing Agreement.

As required by the Guidance Note issued by the Institute
of Chartered Accountants of India we have to state that no
investor grievances were pending for a period of one month
against the Company as per the records maintained by the
Shareholders / Investor’s Grievance Committee.

We  further  state  that  such  compliance  is  neither  an
assurance as to the future viability of the Company nor of
the efficiency or effectiveness with which the management
has conducted the affairs of the Company.

For Rajendra & Co.
Chartered  Accountants

R.J.Shah
Partner
Membership No.: 7586

Reliance Industries Limited

51

GROWTH IS LIFE

Auditors’ Report

To the Members,

Reliance Industries Limited

We have audited the attached Balance Sheet of Reliance
Industries Limited as at 31st March, 2004 and the Profit
and Loss Account for the year ended on that date annexed
thereto  and  Cash  Flow  Statement  for  the  year  ended  on
that date. These financial statements are the responsibility
of  the  Company’s  management.  Our  responsibility  is  to
express  an  opinion  on  these  financial  statements  based
on our audit.

1. We  conducted  our  audit  in  accordance  with  Auditing
Standards generally accepted in India. Those standards
require  that  we  plan  and  perform  the  audit  to  obtain
reasonable  assurance  about  whether  the  financial
statements are free of material misstatements. An audit
includes  examining,  on  a  test  basis,  evidence
supporting  the  amounts  and  disclosures  in  financial
statements.  An  audit  also  includes  assessing  the
accounting  principles  used  and  significant  estimates
made  by  the  management,  as  well  as  evaluating  the
overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinion.

2. As required by the Companies (Auditor’s Report) Order
2003  issued  by  the  Central  Government  of  India  in
terms  of  sub-section  (4A)  of  section  227  of  the
Companies  Act,  1956,  we  enclose  in  the  Annexure
hereto  a  statement  on  the  matters  specified  in
paragraphs 4 and 5 of the said Order.

3. Further to our comments in the Annexure referred to in

paragraph 2 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 purposes 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 those
books;

For Chaturvedi & Shah
Chartered  Accountants

D. Chaturvedi
Partner
Membership No.: 5611

Mumbai
Dated:  29th April, 2004

c)

d)

e)

f)

The Balance Sheet, Profit Loss Account and  Cash
Flow  Statement  dealt  with  by  this  report  are  in
agreement with the books of account;

In our opinion the Balance Sheet, Profit and Loss
Account and Cash Flow Statement dealt with by
this report comply with the mandatory Accounting
Standards referred in sub-section (3C) of section
211 of the Companies Act, 1956;

In  our  opinion,  and  based  on  information  and
explanations given to us, none of the directors are
disqualified  as  on  31st  March,  2004  from  being
appointed as directors in terms of clause (g) of sub-
section  (1)  of  section  274  of  the  Companies  Act
1956;

In our opinion and to the best of our information
and according to the explanations given to us, the
said  accounts  read  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  present  a
true and fair view, in conformity with the accounting
principles generally accepted in India:

(i)

In so far as it relates to Balance Sheet, of the
state  of  affairs  of  the  Company  as  at  31st
March, 2004;

(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; and

(iii) In  so  far  as  it  relates  to  the  Cash  Flow
Statement, of the cash flows of the Company
for the year ended on that date.

For Rajendra & Co.
Chartered  Accountants

R. J. Shah
Partner
Membership No.: 7586

52

Reliance Industries Limited

GROWTH IS LIFE

Annexure to Auditors’ Report

Referred to in Paragraph 2 of our report of even date

1.

In respect of its fixed assets:

a. The  Company  has  maintained  proper  records
showing full particulars including quantitative details
and situation of fixed assets on the basis of available
information.

b. As  explained  to  us,  the  fixed  assets  have  been
physically  verified  by  the  management  during  the
year  in  a  phased  periodical  manner,  which  in  our
opinion is reasonable, having regard to the size of
the Company and nature of its assets. No material
discrepancies  were  noticed  on  such  physical
verification.

c.

In  our  opinion,  the  Company  has  not  disposed  of
substantial part of fixed assets during the year and
the  going  concern  status  of  the  Company  is  not
affected.

2.

In respect of its inventories:

a. As explained to us, inventories have been physically
verified  by  the  management  at  regular  intervals
during the year.

b.

In our opinion and according to the information and
explanations given to us, the procedures of physical
verification  of  inventories  followed  by  the
management  are  reasonable  and  adequate  in
relation to the size of the Company and the nature
of its business.

c. The  Company  has  maintained  proper  records  of
inventories.  As  explained  to  us,  there  were  no
material  discrepancies  noticed  on  physical
verification  of  inventory  as  compared  to  the  book
records.

3.

In respect of loans, secured or unsecured, granted or
taken by the Company to/from companies, firms or other
parties covered in the register maintained under Section
301 of the Companies Act, 1956:

a. The  Company  has  granted  loans  to  two  parties
aggregating to Rs. 1,112.05 crore and taken loans
from  one  party  aggregating  to  Rs.  1,175.00  crore
during the year.

b.

c.

In  our  opinion  and  according  to  the  information
and explanations given to us, the rate of interest,
wherever  applicable  and  other  terms  and
conditions  are  not  prima  facie  prejudicial  to  the
interest of the Company.

In  respect  of  loans  granted  by  the  Company  to
one party, the amount has been repaid during the
year. In respect of the other party, a wholly owned
subsidiary  of  the  Company,  the  loan  is  interest-
free and  is repayable on demand. In respect of
loans  taken  by  the  Company,  the  interest
payments are regular and the principal amount is
repayable  on  demand.

d. There  is  no  overdue  amount  in  respect  of  loans
taken  by  the  Company.  In  respect  of  loans  given
by the Company, these are repayable on demand
and  therefore  the  question  of  overdue  amounts
does not arise.

4.

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  inventory,  fixed  assets  and  also  for  the
sale of goods. During the course of our audit, we have
not observed any major weaknesses in internal controls.

5.

In respect of transactions covered under Section 301
of the Companies Act, 1956:

a.

b.

In our opinion and according to the information and
explanations given to us, the transactions made in
pursuance  of  contracts  or  arrangements,  that
needed to be entered into in the register maintained
under Section 301 of the Companies Act, 1956 have
been so entered.

In our opinion and according to the information and
explanations given to us, there are no transactions
in pursuance of contracts or arrangements entered
in the register maintained under Section 301 of the
Companies Act, 1956 aggregating during the year
to Rs. 5,00,000/- (Rupees Five Lacs only) or more
in respect of any party.

6. The Company has not accepted any deposits from the

public.

7.

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

8. 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.

9.

In respect of statutory dues:

a. According  to  the  records  of  the  Company,
undisputed statutory dues including Provident Fund,
Investor  Education  and  Protection  Fund,
Employees’  State  Insurance,  Income-Tax,  Sales-
tax, Wealth Tax, Customs Duty, Excise Duty, Cess
and  other  statutory  dues  have  been  generally
regularly deposited with the appropriate authorities.
According to the information and explanations given
to  us,  no  undisputed  amounts  payable  in  respect
of the aforesaid dues were outstanding as at 31st
March, 2004 for a period of more than six months
from the date of becoming payable.

Reliance Industries Limited

53

GROWTH IS LIFE

b. The  disputed  statutory  dues  aggregating  to  Rs.
530.93  crore,  that  have  not  been  deposited  on
account  of  matters  pending  before  appropriate
authorities are as under:

13.

In  our  opinion,  the  Company  is  not  a  chit  fund  or  a
nidhi /mutual benefit fund/ society. Therefore, clause
4(xiii) of the Companies (Auditor’s Report) Order 2003
is not applicable to the Company.

Sr. Name of the
No. statute

Nature of the
 Dues

1.

Income Tax Act,
1961

Income-Tax

2. Central Excise Act,

1944

Excise  Duty
and  Service
Tax

Forum where
dispute is
pending

Commissioner  of
Income-Tax
(Appeals)

Commissioner  of
 Central Excise
CEGAT
High  Court
Supreme  Court

3. Central Sales Tax
Act and Sales Tax
Act of various states

Sales  Tax

Commissioner
(Appeals)

Appellate Tribunal
High  Court

4. Customs Duty Act

Customs  Duty

CEGAT

Amount

(Rs.  in crore)

220.61

28.98
62.37
16.21
14.66

116.35

6.55
22.15

43.05

TOTAL:

530.93

10. The  Company  has  no  accumulated  losses  and  has
not incurred any cash losses during the financial year
covered by our audit or in the immediately preceding
financial  year.

11. Based on our audit procedures and according to the
information and explanation given to us, we are of the
opinion  that  the  Company  has  not  defaulted  in
repayment  of  dues  to  financial  institutions,  banks  or
debenture  holders.

12.

In  our  opinion  and  according  to  the  information  and
explanation given to us, no loans and advances have
been granted by the Company on the basis of security
by  way  of  pledge  of  shares,  debentures  and  other
securities.

14. The  Company  has  maintained  proper  records  of
transactions  and  contracts  in  respect  of  trading  in
securities,  debentures  and  other  investments  and
timely  entries  have  been  made  therein.  All  shares,
debentures and other investments have been held by
the Company in its own name.

15. The  Company  has  given  guarantees  for  loans  taken
by others from banks or financial institutions. According
to  the  information  and  explanations  given  to  us,  we
are of the opinion that the terms and conditions thereof
are  not  prima-facie  prejudicial  to  the  interests  of  the
Company.

16. The  Company  has  not  raised  any  new  term  loans
during  the  year.  The  term  loans  outstanding  at  the
beginning  of  the  year  were  applied  for  the  purposes
for which they were raised.

17. According  to  the  information  and  explanations  given
to  us  and  on  an  overall  examination  of  the  Balance
Sheet of the Company, we are of the opinion that the
Company  has  utilised  Rs  5,032.46  crore  from  short
term  sources  towards  repayment  of  long-term
borrowings and acquisition of fixed assets.

18. During  the  year,  the  Company  has  not  made  any
preferential  allotment  of  shares  to  parties  and
companies covered in the Register maintained under
Section 301 of the Companies Act, 1956.

19. The  Company  has  created  securities  in  respect  of

debentures  issued.

20. The  Company  has  not  raised  any  money  by  way  of

public issue during the year.

21.

In  our  opinion  and  according  to  the  information  and
explanations  given  to  us,  no  fraud  on  or  by  the
Company has been noticed or reported during the year,
that  causes  the  financial  statements  to  be  materially
misstated.

For Chaturvedi & Shah
Chartered  Accountants

D. Chaturvedi
Partner
Membership No.: 5611

Mumbai
Dated:  29th April, 2004

For Rajendra & Co.
Chartered  Accountants

R. J. Shah
Partner
Membership No.: 7586

54

Reliance Industries Limited

GROWTH IS LIFE

International Accountants’ Report

To the Board of Directors of

RELIANCE INDUSTRIES LIMITED

We have audited the Balance Sheet of Reliance Industries
Limited as at 31st March, 2004, the Profit and Loss Account
and the Cash Flow Statement of the Company for the year
ended  on  that  date  (the  financial  statements)  attached
hereto, which have been prepared in accordance with the
Generally  Accepted  Accounting  Principles  in  India  and
Accounting  Standards  referred  to  in  Section  211(3C)  of
the Companies Act, 1956.

Respective  Responsibilities  of  the  Management  and
Auditors

The  management  of  the  Company  is  responsible  for  the
preparation  of  these  financial  statements.  The  financial
statements have also been audited by firms of Chartered
Accountants appointed as Auditors under the statute (The
Companies Act, 1956) who submit separately their report
in accordance with the provisions of the Companies Act. It
is our responsibility to form an independent opinion, based
on our audit of the statements and to report our opinion to
you as a concurrent special assignment.

Basis of Opinion

We  conducted  our  audit  in  accordance  with  the  auditing
standards issued by the Institute of Chartered Accountants
of India. An audit includes examination, on a test basis of
evidence  relevant  to  the  amounts  and  disclosures  in  the
financial statements. It also includes an assessment of the
significant  estimates  and  judgements  made  by  the
management in the preparation of the financial statements
and whether the accounting policies are appropriate to the
circumstances  to  the  Company,  consistently  applied  and
adequately disclosed. We planned and performed audit so
as to obtain all information and explanation, which to the

best  of  our  knowledge  and  belief  were  necessary  for  the
purposes of our audit.

The  financial  statements  dealt  with  by  this  report  are  in
agreement with books of accounts of the Company.

Opinion

In  our  opinion  and  to  the  best  of  our  information  and
according  to  the  explanations  given  to  us,  the  financial
statements  read  with  the  accounting  policies  and  notes
thereon give a true and fair view:

(i)

(ii)

In the case of the Balance Sheet, of the state of
affairs of the Company as at 31st March, 2004;

In the case of the Profit and Loss Account, of the
profit for the year ended on that date; and

(iii)

In the case of Cash Flow Statement, of the cash
flows for the year ended on that date.

For Deloitte Haskins & Sells
Chartered  Accountants

P. R. Barpande
Partner
Membership No. 15291

Mumbai
Dated: 29th April, 2004

Reliance Industries Limited

55

GROWTH IS LIFE

Balance Sheet as at 31st March, 2004

Schedule

 As at
 31st March, 2004

(Rs. in crore)
As at
31st March, 2003

SOURCES OF FUNDS

Shareholders’  Funds
Share  Capital
Reserves and Surplus

Loan Funds
Secured  Loans
Unsecured  Loans

Deferred Tax Liability

TOTAL

APPLICATION OF FUNDS
Fixed  Assets
Gross Block
Less:  Depreciation
Net Block
Capital Work -in -Progress

Investments
Current Assets, Loans and Advances
Current  Assets
Inventories
Sundry  Debtors
Cash and Bank Balances
Other Current Assets

Loans and Advances

Less: Current Liabilities and Provisions
Current  Liabilities
Provisions

Net Current Assets

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

TOTAL

Significant Accounting Policies
Notes on Accounts

    1,395.95
33,056.50

11,451.14
9,493.52

  53,502.91
  21,713.74
  31,789.17
    3,356.81

    7,231.22
    3,046.38
       224.24
    995.15
  11,496.99
  10,543.06
  22,040.05

  11,312.32
       973.18
  12,285.50

‘A’
‘B’

‘C’
‘D’

‘E’

‘F’

‘G’

‘H’

‘I’

‘N’
‘O’

1,395.92
 28,978.49

34,452.45

  30,374.41

 11,776.86
   7,981.45

20,944.66
3,474.82

58,871.93

  19,758.31
    2,684.82

  52,817.54

 50,552.99
 18,461.16
 32,091.83
   1,994.44

35,145.98
13,971.40

  34,086.27
    6,722.72

   7,510.41
   2,998.11
      147.21
      562.06
 11,217.79
 11,139.33
 22,357.12

   9,490.89
      904.83
 10,395.72

9,754.55

  11,961.40

_

         47.15

58,871.93

  52,817.54

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. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

56

Reliance Industries Limited

Profit and Loss Account for the year ended 31st March, 2004

GROWTH IS LIFE

Schedule

2003-04

(Rs. in crore)

2002-03

  45,897.79
    1,001.21
    2,435.49
  49,334.49

    3,420.75
  36,547.28
    1,555.16

    2,837.09
  44,360.28
    4,974.21
       245.90
       624.00

    4,104.31
    2,726.23
              _
              _
              _
              _

    6,830.54

INCOME

Turnover and Inter Divisional Transfers
Less: Inter Divisional Transfers

Turnover
Less: Excise Duty Recovered on Sales
Net Turnover
Other Income
Variation in Stocks

EXPENDITURE
Purchases
Manufacturing and Other Expenses
Interest
Depreciation
Less :  Transferred from General Reserve
  [Refer Note 3, Schedule ‘O’]

‘J’
‘K’

‘L’
‘M’

  74,417.90
  18,170.87

  56,247.03
    4,445.50

 65,061.44
 14,965.63

 50,095.81
   4,198.02

 51,801.53
   1,138.05
     (605.41)
52,334.17

   2,218.28
 39,133.01
   1,434.72

    3,331.39
        84.37

   3,452.79
      615.70

3,247.02
46,033.03
   6,301.14
      351.00
      790.00

   5,160.14
   3,343.06
       10.00
      (23.03)
      850.00
76.63

   9,416.80

Profit Before Tax

Provision for Current Tax
Provision for Deferred Tax

Profit after Tax

Add: Balance brought forward from Previous year

Taxation Reserve Written Back
Taxation for Earlier Years
Debenture Redemption Reserve Written Back
Investment Allowance (utilised) Reserve Written Back

Amount Available for Appropriations

APPROPRIATIONS

Capital  Redemption  Reserve
Debenture  Redemption  Reserve
General  Reserve
Interim Dividend on Preference Shares (paid)
Proposed Dividend on Equity Shares
Tax on Dividend

             _
             _
    3,000.00
             _
       733.10
        91.64

Balance Carried to Balance Sheet

Basic and Diluted Earning per Share of
Rs 10 each (in Rupees)
[Ref. Note 11, Schedule ‘O’]

      400.00
      279.75
   2,000.00
       20.08
      698.19
       89.46

3,824.74

   5,592.06

    3,487.48

    3,343.06

       36.79

         29.25

Significant Accounting Policies

Notes on Accounts
As per our Report of even date

‘N’

‘O’

For and on behalf of the Board

For Chaturvedi & Shah
Chartered  Accountants

For Rajendra & Co.
Chartered  Accountants

D. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

Reliance Industries Limited

57

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘A

SHARE  CAPITAL

Authorised:

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

250 00 00 000 Equity Shares of Rs. 10 each

(250 00 00 000)

50 00 00 000 Preference Shares of Rs. 10 each

(50 00 00 000)

Issued, Subscribed and Paid up:

139 63 77 536 Equity Shares of Rs. 10 each fully         1,396.38

(139 63 77 536) paid up

Less: Calls in arrears - by others                0.43

TOTAL

Notes:

1 Of the above Equity Shares:

2,500.00

500.00

3,000.00

1,395.95

1,395.95

2,500.00

          500.00

       3,000.00

 1,396.38

       0.46

1,395.92

1,395.92

(a)

48 17 70 552 Shares were allotted as Bonus Shares by capitalisation of Share Premium and Reserves.

(48 17 70 552)

(b)

52 31 98 799 Shares  were  allotted  pursuant  to  Schemes  of  Amalgamation  without  payments
(52 31 98 799) being  received  in  cash  and  includes  10,46,60,154  Shares  allotted  to  the  Petroleum  Trust,  the
sole  beneficiary  of  which  is  Reliance  Industrial  Investments  and  Holdings  Limited,  a  wholly
owned subsidiary of the Company

(c)

33 04 27 345 Shares  were  allotted  on  conversion  /  surrender  of  Debentures  and  Bonds,  conversion  of  Term
(33 04 27 345) Loans,  exercise  of  warrants  against  Global  Depository  Shares  and  re-issue  of  forfeited  equity

shares

2 The  Company  has  reserved  issuance  of  5,26,87,851  Equity  Shares  of  Rs.  10  each  for  offering  to  employees  under

Employees Stock Option Scheme (ESOP).

58

Reliance Industries Limited

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘B’

RESERVES AND SURPLUS

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

Revaluation  Reserve

As per last Balance Sheet
Less: Deduction on retirement of Revalued Assets

    2,735.81
          2.28

   2,738.50
         2.69

Capital  Reserve

As per last Balance Sheet

Capital  Redemption  Reserve

2,733.53

    2,735.81

      291.28

       291.28

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

       885.07
              _

      485.07
      400.00

Securities Premium Account

As per last Balance Sheet
Less: Premium on  Redemption of Debentures/Bonds

Less: Calls in arrears - by others

Debentures  Redemption  Reserve

885.07

       885.07

  15,973.02
       147.95
15,825.07
          2.31

 16,153.81
      180.79
 15,973.02
         2.55

15,822.76

  15,970.47

As per last Balance Sheet
Add: Transferred from/ (to) Profit and Loss Account

    1,400.02
      (850.00)

   1,120.27
      279.75

550.02

    1,400.02

Investment Allowance (Utilised) Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account

         76.63
         76.63

Taxation  Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account

         10.00
         10.00

General  Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account*

[Refer Note 3, Schedule ‘O’]

Add: Transferred from Profit and Loss Account

    4,266.15
         84.37

4,181.78
    3,000.00

Profit and Loss Account

         76.63

         10.00

_

_

       76.63
            _

       10.00
            _

   2,881.85
      615.70

   2,266.15
   2,000.00

7,181.78

5,592.06

    4,266.15

    3,343.06

         TOTAL

 33,056.50

  28,978.49

* Cumulative amount transferred on account of Depreciation on Revaluation

Rs. 2,502.36 crore (Previous Year Rs. 2,417.99 crore)

Reliance Industries Limited

59

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘C’

SECURED  LOANS

A.

DEBENTURES
1.

Non  Convertible  Debentures

2.

Deep  Discount  Debentures
Less:  Unamortised  Discounts

B.

TERM LOANS

From Financial Institution
Rupee  Loans

C. WORKING CAPITAL LOANS
From Banks
Rupee  Loans

TOTAL

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

 9,308.58

    600.00
      11.79
588.21

 10,037.08

      607.50
       83.63
      523.87

9,896.79

      10,560.95

_

23.64

   1,554.35

       1,192.27

 11,451.14

      11,776.86

1.

(a) Debentures  referred  to  in  A  above  to  the  extent  of  Rs.  5,330.54  crore  are  secured  by  way  of  first  mortgage  /  charge  in
favour  of  the  Trustees  on  all  the  properties  situated  at  Hazira,  District  Surat  in  the  State  of  Gujarat  and  at  Patalganga,
District Raigad in the State of Maharashtra.

(b) Debentures  referred to in A above to the extent of Rs. 881.25 crore are secured by way of first mortgage / charge in favour
of  the  Trustees  on  all  the  properties    situated  at  Patalganga,  District  Raigad  in  the  State  of  Maharashtra  and  on  the
properties of petrochemicals complex situated at Jamnagar,  in the State of Gujarat and on the movable properties situated
at Hazira, District Surat, in the State of Gujarat.

(c) Debentures referred to in A above to the extent of Rs. 30.00 crore are secured by way of second and subservient charge,

created on all the properties situated at Patalganga, District Raigad in the State of Maharashtra.

(d) Debentures  referred  to  in  A  above  to  the  extent  of  Rs.  3,655.00  crore  are  secured  by  way  of  first  mortgage  /  charge  in
favour  of  the  Trustees  on  all  the  properties,  both  present  and  future,  excluding  book  debts,  office  premises  and  certain
other properties specifically excluded of the Refinery Division of the Company.

(e) Debentures referred to in A above are redeemable at par, in one or more instalments, on various dates with the earliest
redemption  being  on  31st  May,  2004  and  the  last  being  on  24th  November,  2018.  The  debentures  are  redeemable  as
follows:  Rs.1,204.04  crore  in  financial  year  2004-05,  Rs.942.40  crore  in  financial  year  2005-06,  Rs.1,287.40  crore  in
financial year 2006-07, Rs.1,774.15 crore in financial year 2007-08, Rs.1,377.00 crore in financial year 2008-09, Rs.861.80
crore  in  financial  year  2009-10,  Rs.175.00  crore  in  financial  year  2010-11,  Rs.  250.00  crore  in  financial  year  2011-12,
Rs. 725.00 crore in financial year 2012-13, Rs. 383.33 crore in financial year 2013-14, Rs. 383.34 crore in financial year
2014-15, Rs. 133.33 crore in financial year 2015-16, Rs.133.33 crore in financial year 2016-17, Rs.133.33 crore in financial
year 2017-18 and Rs.133.34 crore in financial year 2018-19.

2. Working  Capital  Loans  from  Banks  referred  to  in  C  above  are  secured  by  hypothecation  of  present  and  future  stock  of  raw
materials, stock-in-process, finished goods, stores and spares, book debts, outstanding monies, receivable claims, etc. save
and except receivables of Oil and Gas Division.

SCHEDULE ‘D’

UNSECURED  LOANS

A.

Long Term
i)
ii)

From Banks
From Others

B.

Short Term

From Banks

TOTAL

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

     4,064.12
     1,796.83

  5,851.50
  1,979.95

5,860.95

  7,831.45

  3,632.57

  9,493.52

         150.00

  7,981.45

60

Reliance Industries Limited

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘E’        

FIXED ASSETS

Description

As at
01-04-2003

Additions

Deductions /
Adjustments

As at
31-03-2004

As at
01-04-2003

For the
Year

Deductions /
Adjustments

Upto

As at
31-03-2004 31-03-2004

 As at
31-03-2003

Gross Block

Depreciation

(Rs. in crore)
Net Block

OWN ASSETS :
Leasehold Land
Freehold Land
Development Rights /
Producing  properties
Buildings
Plant and Machinery
Electrical  Installations
Equipments
Furniture and Fixtures
Vehicles
Ships
Aircrafts and  Helicopters
Jetties

 56.79
 230.50

 1.63
 35.69

 1,056.46
 2,724.36
 41,953.48
 776.74
 655.08
 199.50
 138.22
 214.78
 46.92
 646.97

 1,191.45
 121.44
 1,040.52
 173.92
 196.86
 31.36
 20.24
 46.06
 182.83
 _

 _
 0.02

 _
 1.46
 82.17
 0.13
 0.58
 0.65
 15.23
 _
 _
 _

  58.42
 266.17

 2,247.91
 2,844.34
 42,911.83
 950.53
 851.36
 230.21
 143.23
 260.84
 229.75
 646.97

 4.72
 _

 0.53
 _

 _
 _

 5.25
 _

 53.17
 266.17

 52.07
 230.50

 434.03
 628.11
 15,623.17
 414.26
 212.22
 96.37
 61.21
 168.31
 32.68
 133.44

 109.22
 98.14
 2,711.13
 47.30
 47.61
 20.62
 19.73
 7.55
 26.30
 96.23

 _
 0.36
 65.77
 0.04
 0.28
 0.40
 11.96
 _
 _
_

 543.25
 725.89

 1,704.66
 2,118.45
 18,268.53  24,643.30
 489.01
 591.81
 113.63
 74.25
 84.98
 170.77
417.30

 461.52
 259.55
 116.59
 68.98
 175.86
 58.98
229.67

 622.43
 2,096.25
 26,330.31
 362.48
 442.86
 103.13
 77.01
 46.47
 14.24
513.53

Sub-Total

 48,699.80

 3,042.00

 100.24

 51,641.56

 17,808.52  3,184.36*

 78.81

 20,914.07  30,727.50

30,891.28

LEASED ASSETS :

Plant and Machinery
Ships

Sub-Total

INTANGIBLE ASSETS **
Technical Knowhow fees #
Software #

Sub-Total

Total

 15.49
 9.98

 25.47

 1,741.88
 85.84

 1,827.72

_
_

 _

_
 8.16

 8.16

_
_

 _

_
_

 _

 15.49
 9.98

 25.47

 8.74
 3.65

 12.39

 2.87
 2.00

 4.87

1,741.88
 94.00

 610.84
 29.41

 122.19
 19.97

 1,835.88

 640.25

 142.16

_
_

 _

_
 _

 _

11.61
 5.65

 17.26

 3.88
 4.33

 8.21

 6.75
 6.33

 13.08

 733.03
49.38

 1,008. 85
 44.61

 1,131.04
 56.43

 782.41

 1,053.46

 1,187.47

  50,552.99

  3,050.16

 100.24

 53,502.91

 18,461.16

 3,331.39

 78.81

 21,713.74  31,789.17

32,091.83

Previous Year

 46,727.32

 3,946.67

 121.00

 50,552.99

 15,076.92

 3,452.79

 68.55

 18,461.16  32,091.83

Capital  Work-in-Progress

3,356.81

 1,994.44

NOTES :
a)    Leasehold  Land  includes  Rs.  0.21  crore  (Previous  Year  Rs.  0.21  crore)  in  respect  of  which  lease-deeds  are  pending

execution.

b)  Buildings include :

i) Cost of shares in Co-operative Societies Rs. 0.01 crore (Previous Year Rs. 0.01 crore).
ii) Rs. 93.20 crore (Previous Year Rs. 93.20  crore) incurred towards purchase/ acquisition of 1,94,819 Equity Shares of
Re.  1  each  of  M/s  Mature  Trading  and  Investments  Private  Limited  with  a  right  of  occupancy  of  certain  area  of  a
commercial  premises.
c) Capital-work-in progress includes :

i) Rs.112.62 crore on account of pre-operative expenses (Previous Year Rs.76.47 crore)
ii) Rs. 271.82 crore on account of cost of construction materials at site. (Previous Year Rs.133.97 crore)
iii) Rs.1170.91 crore on account of advance against capital expenditure. (Previous Year Rs. 279.18 crore)

d) Additions and Capital work in Progress is net of Rs.12.98 crore on account of exchange difference during the year. (Previ-

ous Year Rs.13.91 crore)

e) The Ownership of Jetties vests with Gujarat Maritime Board. However, under an agreement with Gujarat Maritime Board,

the Company has been permitted to use the same at a concessional rate.

f) Gross  Block  includes  Rs.  2,733.53  crore  (Previous  year  Rs.  2,735.81  crore)  being  the  amount  added  on  revaluation  of

Plant and Machinery as at 01-04-1997.

*  Refer to Note 3 , Schedule ‘O’
** Intangible assets are re-grouped from Plant and Machinery and Equipments
# Other than internally generated

Reliance Industries Limited

61

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘F’

INVESTMENTS

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

A. LONG TERM INVESTMENTS
Government  and other Securities
Unquoted

Indira Vikas Patra

                      _
8,660 6.75% Tax free US64 Bonds of face                    0.08
_

(-) value of Rs 100 each (Refer Note 1)

Kisan Vikas Patra
(Deposited with Sales Tax Department)
(Rs 20,000; Previous Year Rs 20,000)
7 Years National Savings Certificate
(Deposited with Sales Tax Dept.)
(Rs 12,000; Previous year Rs. 12,000)

Trade  Investments
In Equity Shares Unquoted, fully paid up

5 Bombay Gujarat Art Silk Vepari Mahajan
(5) Co-operative Shops & Warehouse Society

Limited of Rs 200 each (Rs. 1,000;
Previous year Rs. 1,000)

60 New Piece Goods Bazar Co. Limited of

(60) Rs 100 each (Rs. 17,000;
Previous year Rs. 17,000)

15 Pandesara  Industrial  Co-operative

(15) Society Limited of Rs 100  each

(Rs. 1,500; Previous Year Rs. 1,500)
165 The Art Silk Co-operative Society Limited

(165) of Rs. 100 each (Rs. 16,500;

Previous year Rs. 16,500)

0.08

_

_

_

_

_

_

20 The Bombay Market Art Silk Co-operative
(20) (Shops & Warehouses)Society  Limited of

1,00,00,000 Petronet India Limited of Rs. 10 each

Rs. 200 each (Rs. 4000; Previous year Rs. 4000) _
10.00

(1,00,00,000)

1,30,00,000 Petronet V.K. Limited of Rs. 10 each                 13.00

(1,30,00,000)

10,66,000 Petronet C.I. Limited of Rs. 10 each                    1.07

(10,66,000)

Petronet C.I. Limited -
Share Application Money

In Equity Shares Unquoted, Partly Paid up

225 Crimpers  Industrial  Co-operative
(225) Society Limited of Rs.100 each,
Rs. 25 Paid up (Rs. 5,625;
Previous Year Rs. 5,625)

1.87
                 25.94

_

_

Other  Investments
In Equity Shares - Quoted, fully paid up

15,51,549 Reliance Energy Limited (Formerly                  33.73

(15,51,549) BSES Limited) of Rs.10 each

(Company under the same management)

6,00,89,966 Reliance Capital Limited of Rs. 10 each

485.80

(6,00,89,966)

69,80,000 Reliance  Industrial  Infrastructure  Limited

16.58

(69,80,000) of Rs. 10 each

               536.11

62

Reliance Industries Limited

0.51

0.51
_
_

_

_

_

_

_

_

_
10.00

13.00

1.07

1.87
25.94

_

_

25.94

25.94

33.73

485.80

16.58

536.11

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘F’ (contd.)

INVESTMENTS

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

In Equity Shares - Unquoted, fully paid up

51,02,080 Reliance Telecom Limited of Rs 10  each

 5.10

(51,02,080)

(31,50,00,000)

31,50,00,000 Reliance Infocomm Limited of Re 1 each
(Company under the same management)
(Refer Note 2)
2,55,00,175 Reliance  General  Insurance

(2,55,00,175) Company Limited of Rs 10 each

31.50

25.50

5,00,175 Reliance Life Insurance Company Limited

0.50

(5,00,175) of Rs. 10 each

5.10

31.50

25.50

0.50

90,00,00,000 Reliance  Communications

2,331.00

2,331.00

2,397.54

2,397.54

(90,00,00,000)

Infrastructure Limited of Re 1 each
(Company under the same management)

1000 Air Control & Chemical Engineering Co.

(1000) Limited of Rs. 100 each

118 Reliance  Petroproducts Private Limited

(118) of Rs. 10 each

(Rs. 1,180; Previous year Rs. 1,180)

0.01

_

11,08, 500 Reliance Europe Limited of
(11,08,500) Sterling  Pound 1 each

145 Reliance Global Trading Private Limited

(145) of Rs. 10 each

(Rs. 1,450; Previous year Rs. 1,450)

                   3.93

_

In Equity Shares Unquoted, Partly Paid up

226 Reliance Global Trading Private Limited

(226) of Rs.10 each, Rs.2.50 paid up

(Rs.565; Previous Year Rs. 565)
182 Reliance Petroproducts Private Limited

_

_

(182) of Rs. 10 each, Rs.2.50 paid up

(Rs. 455; Previous Year Rs. 455)

In Preference Shares Unquoted, fully paid up

86,00,000 6%  Cumulative  Redeemable

(86,00,000) Preference Shares of

of  Reliance Enterprise Limited of
Rs. 100 each (Refer Note 3)
- 14%  Cumulative  Redeemable

(2,18,90,000) Preference Shares of

                      _

86.00

_

Reliance Salgoacar  Power Limited  of
Rs. 10 each

- 9%  Cumulative  Redeemable

(12,69,000) Preference Shares of Goa Trading

Private Limited of Rs. 100 each

                      _

162,00,00,000 10%  Cumulative  Redeemble  /Optionally

8,100.00

(-) convertible Preference Shares of Reliance

Infocomm Limited of Re. 1 each
(Company under the same management)
64,18,576 8%  Cumulative  Non-Convertible  Redeemble

_

(-) Preference Shares of Reliance
Infocomm Limited of Re. 1 each
(Company under the same management)
(Refer Note 4)

0.01

_

3.93

_

_

_

_

86.00

21.89

12.69

_

_

8,186.00

120.58

Reliance Industries Limited

63

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘F’ (contd.)

INVESTMENTS

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

In Debentures Unquoted, fully paid up

6,40,140 Deep Discount Bonds of Reliance

            1,600.02

1,600.02

(6,40,140) Communications  Infrastructure  Limited

of Maturity Value Rs. 68,550 each
(Previous Year Maturity value Rs. 1,00,000 each)
(Company under the same management)

13,752 Deep Discount Bonds of Reliable
(13,752) Internet Services Limited of Maturity
Value Rs. 1,00,000 each

70.00

70.00

            1,670.02

1,670.02

12,789.67

4,724.25

In Equity Shares of Subsidiary Companies - Unquoted,
fully paid up

14,75,04,400 Reliance Industrial Investments and                147.50

147.50

(14,75,04,400) Holdings Limited of Rs.10 each
20,20,000 Reliance Power Venture Limited

                   2.02

(20,20,000) of Rs. 10 each

20,20,000 Reliance Ventures Limited  of Rs. 10 each

2.02

(20,20,000)

11,120 Reliance Infocom BV of 100 Euro Each

(11,120)

20,20,200 Reliance Strategic Investments Limited

(20,20,200) of Rs. 10 each

- Reliance Technologies LLC (90% interest)

(-)

45,000 Reliance LNG Limited of Rs 10 each

(45,000)

50,000 Gas Transportation & Infrastructure
(-) Company Limited of Rs.10 each

4.48

2.02

_

0.05

0.05

2.02

2.02

4.48

2.02

_

0.05

_

               158.14

158.09

In Preference Shares of Subsidiary Companies - Unquoted,
fully paid up

10,00,000 5% Cumulative Redeemable Non Convertible 10.00

(-) Preference Shares of Reliance
Ventures Limited of Re. 1 each

10.00

_

_

In Debentures of Subsidiary Companies- Unquoted,
fully paid up

2,79,90 000 8.25%  Unsecured  Convertible

               279.90

279.90

(2,79,90,000) Debentures of Reliance

Industrial Investments and Holdings
Limited of Rs. 100 each

8,83,143 0%  Unsecured Optionally Convertible

441.58

(8,83,143) Debentures of Reliance Industrial Investments

and  Holdings Limited of Rs. 5000 each
(Refer Note 5)

               721.48

441.58

721.48

Total (A)

889.62

13,705.31

879.57

5,630.27

64

Reliance Industries Limited

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘F’ (contd.)

INVESTMENTS

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

B. CURRENT INVESTMENTS
Other Investments in Units Quoted

- Units of Unit Scheme 1964, Unit Trust of India

(85,600) of Rs 10 each (Deposited with Mumbai

 _

Port Trust) (Refer Note 1)

                      _

Other Investments in Units Unquoted

- Reliance Liquid Fund

(3,04,81,268) Cash Plan of Rs 10 each

- Reliance Liquid Fund - Treasury Plan of

(33,33,449) Rs 10 each

- Reliance Income Fund - Growth Plan of

(3,75,15,484) Rs. 10 each

_

_

_

77 696 Reliance Liquid Fund - Super Cash Plan of

0.09

(60,31,02,631) Rs 10 each

- Reliance Monthly Income Plan - Units of

(10,61,04,097) Rs 10 each

- Reliance Short Term Fund-Growth Plan of

(22,01,15,723) Rs 10 each

17,24,67,452 Reliance Liquid Fund Institutional
(-) Plan- Growth Plan of Rs. 10 each

_

_

266.00

0.08

0.08

32.70

4.88

70.01

622.07

139.84

222.87

_

               266.09

1,092.37

Total ( B)

Total (A+B)

266.09

13,971.40

1,092.45

6,722.72

Notes:

1. Units of US 64 has been converted into 6.75% Tax Free US 64 Bonds of Face Value of Rs. 100 each

2. The Company has extended negative lien on 16,06,50,000 shares of Reliance Infocomm Limited to banks for

extending loans to an associate.

3. Maturity  date  of  6%  Cumulative  Redeemable  Preference  Shares  of  Reliance  Enterprises  Limited,  due  for

redemption on 1st October 2003, has been extended by ten years.

4. 8% Cumulative Redeemable Preference Shares of Reliance Infocomm Limited has been allotted pursuant to

the High Court order on demerger of the basic services division of Reliance Telecom Limited.

5.

Interest  on  Unsecured  Optionally  convertible  Debentures  of  Reliance  Industrial  Investments  and  Holdings
Limited has been changed from 6.5% to 0% with effect from 1st April, 2003.

INVESTMENTS

AGGREGATE VALUE OF

Quoted  Investments
Unquoted  Investments

As at
31st March, 2004
Book Value Market Value

As at
31st March, 2003
Book Value Market Value

(Rs. in crore)

536.11
13,435.29

948.40

536.19
6,186.53

349.89

Reliance Industries Limited

65

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘F’ (contd.)

Movements during the year
Purchased and Sold

Assets Backed Notes
MBLRS TR9  ICICI SR-A
MBLRS TR9  ICICI SR-B
MBLRS TR9  ICICI SR-C
MBLRS TR10  ICICI SR-A
MBLRS TR10  ICICI SR-B
MBLRS TR11  ICICI
MBLRS TR12  ICICI SR-B

Government  Securities
7.40% GOI 2012
7.46% GOI 2017
7.49% GOI 2017
9.81% GOI 2013
7.27% GOI 2013
8.07% GOI 2017
7.38% GOI 2015
6.85% GOI 2012
11.99% GOI 2009
6.05% GOI 2019
12.00% GOI 2008
6.25% GOI 2018
9.39% GOI 2011
5.64% GOI 2019
6.20% UTI 2010
11.83% GOI 2014
10.71% GOI 2016
7.37% GOI 2014
Treasury Bills

Face value
Rs.

Nos.

Cost
(Rs. in crore)

25 00 00 000
25 00 50 849
46 27 00 993
60 00 00 000
36 38 08 434
5 00 39 839
5 00 31 671

100
100
100
100
100
100
100
100
 100
100
100
100
100
100
100
100
100
100
100

10
   10
   10
   10
   10
   100
   50

2 05 00 000
1 70 00 000
1 65 00 000
 50 00 000
 90 00 000
3 05 00 000
 5 00 000
 40 00 000
 60 00 000
1 10 00 000
 5 00 000
 85 00 000
 20 00 000
 75 00 000
 55 00 000
 25 00 000
 45 00 000
 5 00 000
 50 00 000

250.00
250.05
462.70
600.00
363.81
500.40
250.16

234.26
200.33
193.95
 66.32
103.91
375.17
5.94
44.44
78.97
113.56
6.33
90.18
25.06
 74.79
57.76
37.58
64.69
5.85
49.51

Face value
Rs.

Nos.
(In crore)

Cost
(Rs. in crore)

Mutual Fund Units
Reliance Liquid Fund - Treasury Plan Growth Option
Reliance Liquid Fund - Cash Plan Growth Option
Reliance Income Fund Growth Plan
Reliance Liquid Fund - Super Cash Plan - Growth Option
Reliance Monthly Income Plan - Growth Plan
Reliance Short Term Fund-Growth Plan
Reliance Short Term Fund-Gilt Fund Units
Reliance Long Term Gilt Fund Units
RLF-Treasury  Plan-Institutional-Growth  Plan
RIF-Institutional Plan -Growth Plan
Reliance Medium Term Fund -Institutional Plan - Growth Plan
Reliance Long Term Gilt Fund -Institutional Plan Growth Option
Reliance Short Term Gilt Fund -Institutional Plan Growth Option

10
10
10
10
10
10
10
10
10
10
10
10
10

66

Reliance Industries Limited

46.88
201.20
46.64
1,468.84
5.15
24.23
13.32
160.85
92.47
36.85
6.17
61.94
2.12

709.00
2,198.10
926.00
15,484.92
70.00
258.03
135.00
1,680.50
1,411.80
741.98
86.25
650.07
21.89

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘G’

CURRENT  ASSETS
INVENTORIES
Stores, Chemicals and Packing Material
Raw Materials
Stock-in-Process
Finished Goods / Traded 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 Banks
In Current Accounts :

with Scheduled Banks
With Others *
In Fixed Deposit Accounts :

With Scheduled Banks

OTHER CURRENT ASSETS:
Interest  Accrued on Investments @
Premium Accrued on Investments in Preference Shares $

                   TOTAL

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

839.97
   2,881.83
      752.38
   2,757.04

       10.59
            _
10.59
            _
10.59
   3,035.79

    1,004.06
    2,391.52
       939.55
    3,175.28

7,231.22

    7,510.41

         15.50
       113.23
       128.73
       113.23
         15.50
    2,982.61

3,046.38

    2,998.11

         2.19

           2.32

      205.96
         0.62

       15.47

      797.57
      197.58

       134.21
              _

         10.68

224.24

       147.21

       562.06
_

995.15
11,496.99

       562.06
  11,217.79

# Sundry Debtors include Rs. NIL (Previous year Rs.10.26 crore) from Reliance Communications Infrastructure Limited,Rs.NIL
(Previous  year  Rs.  3.14  crore)  from  Reliance  Infocomm  Limited  and  Rs.  3.43  crore  (Previous  Year  Rs.  NIL)  from  Reliance
Energy Limited, companies under the same management

*  Includes balance with non scheduled banks as follows:

Municipal  Co-operative  Bank
ABN Amro Bank, Shanghai
ABN Amro Bank, Jakarta
ABN Amro Bank, Jebel Ali
Hongkong and Shanghai Banking Corporation, Turkey
Hongkong and Shanghai Banking Corporation, Vietnam

31st March
2004
0.24
0.13
0.03
0.06
0.12
0.04

31st March Maximum Balance at any

(Rs. in crore)

2003
-
-
-
-
-
-

 time during the year
0.24
0.29
0.18
1.59
0.17
0.12

@ Interest Accrued on Investments includes Rs 732.02 crore (Previous Year Rs. 490.58 crore) accrued on Deep Discount Bonds
issued by Reliance Communications Infrastructure Limited, a company under the same management and Rs. 18.36 crore accrued
on 8.25% Debentures Issued by Reliance Industrial Investments and Holdings Limited, a wholly owned Subsidiary of the Company
$ Premium accrued on Investments in Preference Shares represents receivables on investments in Reliance Infocomm Limited, a

company under the same management.

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

Advance Tax (net of Provisions)
Deposits
Balance with Customs, Central Excise Authorities, etc.
                   TOTAL

As at
31st March, 2004

          (Rs. in crore)

As at
31st March, 2003

7,121.94

1,133.55
81.89
2,003.37
202.31
10,543.06

6,716.12

2,022.71
151.06
2,058.88
190.56
11,139.33

Reliance Industries Limited

67

GROWTH IS LIFE

Schedules forming part of the Balance Sheet

SCHEDULE ‘H’ (contd.)

Advances  include:
(i) Rs.Nil (Previous Year Rs. 0.35 crore) to the Officers of the Company (Maximum amount outstanding at any time during

the year Rs. 0.35 crore).

(ii) Rs. Nil (Previous Year Rs. 888.00 crore) paid to Reliance Infocomm Limited, a company under the same management,
towards  Debenture  Application  money/Call  Money  Advance  pending  allotment  (Maximum  amount  outstanding  at  any
time during the year Rs. 888.00 crore).

(iii) Rs. Nil (Previous Year Rs. 2.83 crore) paid to others towards Shares Application money pending allotment.
(iv) Rs. 37.60 crore (Previous Year Rs. 40.10 crore) receivable from Reliance Communication Infrastructure Limited (Maximum
amount outstanding at any time during the year Rs. 40.10 crore) and Rs. 14.57 crore (Previous Year  Rs.15.53 crore)
receivable from Reliance Infocomm Limited (Maximum amount outstanding at any time during the year  Rs.15.53 crore),
companies under the same management, towards net investment in finance leases given.

SCHEDULE ‘I’

CURRENT LIABILITIES AND PROVISIONS

CURRENT  LIABILITIES
Sundry Creditors - Small Scale Industries @
Sundry Creditors - Others *
Liability for Leased Assets
Unpaid Dividend #
Unpaid Matured debentures #
Unpaid Call Money #
Interest accrued on above #
Interest accrued but not due on Loans

As at
31st March, 2004

 (Rs. in crore)

As at
31st March, 2003

          3.10
  10,846.34
          6.81
         49.73
         39.53
          0.03
          1.02
       365.76

          2.69
    9,002.89
         13.99
         45.93
         45.23
          0.01
          1.83
       378.32

11,312.32

        9,490.89

PROVISIONS
Provision for Wealth Tax
Provision for Leave encashment/ Superannuation / Gratuity
Proposed  Dividend
Tax on Dividend

         37.16
       111.28
       733.10
         91.64

         30.16
         87.02
       698.19
         89.46

TOTAL

973.18

           904.83

  12,285.50

       10,395.72

@Small scale indutrial undertakings to whom amounts are due have been determined based on the information available

with the Company and are as follows :
A Square Pallet Systems, Addya Automotive Components, Alok Fabrications, Ambika Industries, Ankita Tex Chem Ind Pvt. Ltd., Atisha
Engineers, Auto Strap India, Beacon Industrial Elec. Pvt. Ltd, BI  Limited, Dabir Industries, Darshan Enterprises, Deeaar Laboratories,
Detection Instruments (India) Pvt. Ltd., Devhari Polymers, Dhwani Polyprints Private Limted, Diamond Graphics, Dinsons Self Stick Pvt.
Ltd., Efficient Data Processing Pvt. Ltd, Excelsior Electronic Automation, Expack Sales & Services, Fit-Tech Industries, Gamma Manganese
Chemicals,  Girnar  Packaging,  Heatray  Engineering,  Heetu  Chemicals  &  Alkalies  Ltd.,  Hem  Industries,  Hercules  Speciality  Chemicals,
Instrument India, Johnson Controls(India) Pvt. Ltd., K M Enterprises, Kooverji Devshi & Co. Pvt. Ltd., M K System & Plant (India) Pvt. Ltd.,
Maharastra Plastic & Mehta Trading Company, Mitesh Enterprise, National Engineers & Steel, New Marine Engineering Works, Nice Pack
Industries Pvt. Ltd., Paramount Transmission Co., Pipe Fit Engineers, Polyl Plastic Industries, Real Hardware Mart, Riddhi Forms Pvt.
Ltd.,  Ronak  Industries,  S  K  H  Engineers,  S  S  Engineering  Works,  Sarigam  Containers  Private  Limited,  Schurtek  Engineers,  Scientific
Device(Bombay) Pvt. Ltd., Shah Marketing Company, Shree Krishna Packaging, Shree Tools, Shreeji Industries, Shrink Packaging Systems
Pvt.  Ltd.,  South  Gujarat  Paper    Tubes,  Sparchem,  Starvox  Electronics  Limited,  Sumip  Composites  Pvt.  Ltd.,  Texparts  Industries,  Tex-
Tube Manufacturing Co Pvt. Ltd., Tohem Enterprises, Vajrachem, Venus International, Vishal Industrial Gases, Wesmec Engineering Pvt.
Ltd.,

*   Includes for capital expenditure Rs.676.45 crore (Previous year Rs.717.48 crore).

#   These figures do not include any amounts, due and outstanding, to be credited to  Investor  Education and Protection Fund.

68

Reliance Industries Limited

Schedules forming part of the Profit and Loss Account

GROWTH IS LIFE

SCHEDULE ‘J’

OTHER INCOME

Dividend :

From Current Investments
From Long Term Investments
[Tax Deducted at Source Rs NIL
(Previous Year Rs. 11.79 crore)]

Interest Received :

From Current Investments
From Long Term Investments
From Others
[Tax Deducted at Source Rs. 36.75 crore
(Previous Year Rs. 78.18 crore)]

Premium on Investments in Preference Shares

2003-04

(Rs. in crore)

2002-03

             _
        25.84

             0.11
         112.33

25.84

          112.44

      144.79
      276.92
      262.12

         147.14
         322.66
         235.80

683.83

      197.58

101.67
         1.49
      127.64

1,138.05

(10.15)
36.31

          705.60

                 _

26.16
2.52
154.49

1,001.21

Profit/(Loss) on Sale of Long Term  Investments (net)
Profit on Sale of Current Investments (net)

8.27
93.40

Profit on Sale of Fixed Assets
Miscellaneous  Income

TOTAL

SCHEDULE ‘K’

VARIATION IN STOCKS

2003-04

(Rs. in crore)

2002-03

STOCK-IN-TRADE (at close)
Finished/Traded  Goods
Stock-in-process

STOCK-IN-TRADE  (at  commencement)
Finished  Goods
Stock-in-process

TOTAL

 2,757.04
752.38

 3,175.28
    939.55

3,175.28
939.55

3,509.42

       4,114.83

 1,159.51
    519.83

4,114.83

(605.41)

       1,679.34

       2,435.49

Reliance Industries Limited

69

GROWTH IS LIFE

Schedules forming part of the Profit and Loss Account

SCHEDULE ‘L’

MANUFACTURING AND OTHER EXPENSES

2003-04

(Rs. in crore)

2002-03

RAW MATERIAL CONSUMED

MANUFACTURING  EXPENSES

Stores, Chemicals and Packing Materials
Electric Power, Fuel and Water
Machinery  Repairs
Building  Repairs
Labour, Processing and Machinery Hire Charges
Excise Duty
Lease Rent
Exchange Differences (Net)

1,263.37
725.15
155.82
68.25
167.58
(48.10)
8.68
(260.65)

PAYMENTS TO AND PROVISIONS
FOR EMPLOYEES (including Managerial Remuneration)

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

637.20

 70.53
97.02

SALES AND DISTRIBUTION EXPENSES

Samples, Sales Promotion and Advertisement Expenses
Brokerage, Discount and Commission
Warehousing  and  Distribution  Expenses
Sales Tax including defeased / Service Tax
Bad debts written off
Less: Provision for Doubtful Debts Written Back
Provision for Doubtful Debts (net)

220.64
316.04
922.74
802.80
113.23
(113.23)
_

32,503.11

      30,856.93

  1,135.34
     719.40
     106.01
       30.60
     146.35
     193.60
       15.80
    (176.24)

   2,080.10

       2,170.86

     466.45

       99.11
       86.17

804.75

          651.73

     159.98
     141.97
     944.87
     476.19
_
_

         4.76

2,262.22

1,727.77

ESTABLISHMENT  EXPENSES

Insurance
Rent
Rates & Taxes
Other Repairs
Travelling  Expenses
Payment  to Auditors
Professional  Fees
Loss on Sale/ Discarding of Assets
General  Expenses*
Wealth Tax
Charity and Donations

234.18
205.68
181.81
83.16
103.72
4.70
207.51
14.09
430.97
7.00
36.44

223.09
     124.03
     122.96
       71.99
       57.53
         4.56
     188.79
       23.54
     279.17
         6.00
       42.33

Less: Preoperative Expenses of Projects
Under  Commissioning  (net)

          TOTAL
* Includes investments written off Rs. NIL (Previous Year Rs. 18.15 crore)

SCHEDULE ‘M’

INTEREST

Debentures
Fixed Loans
Others

          TOTAL

1,509.26
39,159.44
       26.43

       1,143.99
      36,551.28
              4.00

39,133.01

      36,547.28

2003-04

1,122.93
118.91
192.88

1,434.72

 (Rs. in crore)
2002-03

1,272.72
196.60
85.84

1,555.16

70

Reliance Industries Limited

GROWTH IS LIFE

Significant Accounting Policies

SCHEDULE ‘N’

SIGNIFICANT  ACCOUNTING  POLICIES

A. Basis of Preparation of Financial Statements

The  financial  statements  have  been  prepared  under  the  historical  cost  convention  in  accordance  with  the  generally
accepted accounting principles in India and the provisions of the Companies Act, 1956, except for certain fixed assets
which have been revalued.

B. Use of Estimates

The presentation of financial statements requires estimates and assumptions to be made that affect the reported amount
of  assets  and  liabilities  on  the  date  of  the  financial  statements  and  the  reported  amount  of  revenues  and  expenses
during the reporting period. Difference between the actual results and estimates are recognised in the period in which
the results are known/materialised.

C. Own Fixed Assets

Fixed Assets are stated at cost net of modvat / cenvat and includes amounts added on revaluation, 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 attributable to the fixed assets are capitalised.

D. Leased  Assets

a) Operating Leases: Rentals are expensed with reference to lease terms and other considerations.

b)

(i) Finance leases prior to 1st April 2001: Rentals are expensed with reference to lease terms and other considerations.

(ii) Finance  leases  on  or  after  1st  April,  2001:  The  lower  of  the  fair  value  of  the  assets  and  present  value  of  the
minimum  lease  rentals  is  capitalised  as  fixed  assets  with  corresponding  amount  shown  as  lease  liability.  The
principal  component  in  the  lease  rental  is  adjusted  against  the  lease  liability  and  the  interest  component  is
charged to profit and loss account.

c) However, rentals referred to in (a) or (b) (i) above and the interest component referred to in (b) (ii) above pertaining

to the period upto the date of commissioning of the assets are capitalised.

d) All assets given on finance lease are shown as receivables at an amount equal to net investment in the lease. Initial
direct costs in respect of lease are expensed in the year in which such costs are incurred. Income from lease assets
is accounted by applying the interest rate implicit in the lease to the net investment.

E.

Intangible  Assets

Intangible Assets are stated at cost of acquisition less accumulated amortisation. Technical know how is amortised over
the useful life of the underlying plant. Computer Software is amortised over a period of 5 years. Amortisation is done on
written down value basis except in respect of Crude Oil refinery where it is so amortised on straight line basis.

F. Depreciation

Depreciation on fixed assets has been provided on written down value method at the rates and in the manner prescribed
in  Schedule  XIV  to  the  Companies  Act,  1956  except:  on  fixed  assets  pertaining  to  crude  oil  refining  and  marketing
infrastructure for petroleum products, depreciation has been charged over its residual life on straight line method (SLM);
on  fixed  bed  catalyst  depreciation  has  been  provided  over  its  useful  life  ranging  from  2  to  9  years;  on  additions  or
extensions  forming  an  integral  part  of  existing  plants,  including  incremental  cost  arising  on  account  of  translation  of
foreign  currency  liabilities  for  acquisition  of  fixed  assets  and  insurance  spares,  depreciation  has  been  provided  as
aforesaid over the residual life of the respective plants; on development rights and producing properties depreciation
has been provided in proportion of oil and gas production achieved vis a vis the proved reserves (net of reserves to be
retained to cover abandonment costs as per the production sharing contract) considering the estimated future expenditure
on  developing  the  reserves  as  per  technical  evaluation;  premium  on  leasehold  land  is  amortised  over  the  period  of
lease; cost of jetty has been amortised over the period of agreement of right to use, provided however that the aggregate
amount amortised to date is not less than the aggregate rebate availed by the Company; on revalued assets depreciation
has  been  charged  over  the  residual  life  of  the  assets;  on  assets  acquired  under  finance  lease  from  1st  April  2001
depreciation is spread over the lease term.

G. Foreign  Currency  Transactions

a) Transactions denominated in foreign currencies are normally recorded at the exchange rate prevailing at the time of

the  transaction.

b) Monetary items denominated in foreign currencies at the year end and not covered by forward exchange contracts
are translated at year end rates and those covered by forward exchange contracts are translated at the rate ruling
at the date of transaction as increased or decreased by the proportionate difference between the forward rate and
exchange rate on the date of transaction, such difference having been recognised over the life of the contract.

Reliance Industries Limited

71

GROWTH IS LIFE

Significant Accounting Policies

SCHEDULE ‘N’ (contd.)

c) Non monetary foreign currency items are carried at cost.

d) Branch income and expenses are translated at average rate. Branch monetary assets and liabilities are translated

at year-end rates. Non monetary items are translated at the rates on the date of transaction.

e) Any income or expense on account of exchange difference either on settlement or on translation is recognised in
the profit and loss account except in cases where they relate to acquisition of fixed assets in which case they are
adjusted to the carrying cost of such assets.

H.

Investments

Current  investments  are  carried  at  the  lower  of  cost  and  quoted/fair  value,  computed  category  wise.  Long  Term
Investments are stated at cost. Provision for diminution in the value of long-term investments is made only if such a
decline is other than temporary in the opinion of the management.

I.

Inventories

Items of inventories are measured at lower of cost or net realisable value. Cost of inventories comprise of all cost of
purchase, cost of conversion and other cost incurred in bringing them to their respective present location and condition.
Cost of raw materials, process chemicals, stores and spares, packing materials, trading and other products are determined
on weighted average basis. By-products are valued at net realisable value. Cost of work-in-progress and finished stock
is determined on absorption costing method.

J. Turnover

Turnover  includes  sale  of  goods,  services,  sales  tax,  service  tax  and  excise  duty  and  sales  during  trial  run  period,
adjusted  for  discounts  (net)  and  gain  /  loss  on  corresponding  hedge  contracts.  Income  from  services  includes  fees
accrued on rendering of services, the cost of which is charged to revenue in the year of delivery.

K. Excise Duty and Sales Tax

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. Sales tax charged to Profit and Loss Account includes payments made for
assignment of deferred sales tax liabilities.

L. Employee  Retirement  Benefits

Company’s contributions to Provident Fund and Superannuation Fund are charged to Profit and Loss Account. Gratuity
and Leave Encashment Benefit are charged to Profit and Loss Account on the basis of actuarial valuation as at year
end.

M. Borrowing  Costs

Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalised as part of the
cost of such assets. A qualifying asset is one that necessarily takes substantial period of time to get ready for intended
use. All other borrowing costs are charged to revenue.

N. Commodity  Hedging  Transactions

The commodity hedging contracts are accounted on the date of their settlement and realised gain/ loss in respect of
settled contracts are recognised in the profit and loss account, along with the underlying transactions.

O. Accounting for Oil and Gas Activity

The Company has adopted Full Cost Method of accounting for its Oil and Gas activity and all costs incurred in prospecting,
acquisition, exploration and development are accumulated considering the country as a cost centre.

Oil and Gas Joint Ventures are in the nature of Jointly Controlled Assets. Accordingly assets and liabilities as well as
income and expenditure 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.

P. Provision for Current and Deferred Tax

Provision for current tax is made after taking into consideration benefits admissible under the provisions of the Income-
tax Act, 1961. Deferred tax resulting from “timing difference” between book and taxable profit is accounted for using the
tax rates and laws that have been enacted or substantively enacted as on the balance sheet date. The deferred tax
asset is recognised and carried forward only to the extent that there is a reasonable certainty that the assets will be
realised in future.

72

Reliance Industries Limited

GROWTH IS LIFE

Significant Accounting Policies

SCHEDULE ‘N’ (contd.)

Q. Employee Separation Costs

Compensation to employees who have opted for retirement under the voluntary retirement scheme of the Company has
been debited to the profit and loss account in the year of payment.

R.

Issue  Expenses

Issue expenses pertaining to the projects are capitalised.

S. Premium on Redemption of Bonds / Debentures

Premium on redemption on Bonds / Debentures are adjusted against the Securities Premium Account.

T. Premium on Investments in Preference Shares

Premium on Investments in Preference Shares is recognised as income over the maturity period of investment.

U. Contingent  Liabilities

These  are  disclosed  by  way  of  notes  on  the  Balance  Sheet.  Provision  is  made  in  the  accounts  in  respect  of  those
contingencies which are likely to materialise into liabilities after the year end, till the finalisation of accounts and have
material effect on the position stated in the Balance Sheet.

SCHEDULE ‘O’

Notes on Accounts

1. The previous year’s figures have been reworked, regrouped, rearranged and reclassified wherever necessary.

2. Turnover includes Income from Services of Rs. 1,531.87 crore (Previous Year Rs. 352.27 crore).

3. The Gross Block of Fixed Assets include Rs. 2,733.53 crore (Previous Year Rs. 2,735.81 crore) on account of revaluation
of Fixed Assets carried out in the past. Consequent to the said revaluation there is an additional charge of depreciation
of  Rs.  84.37  crore  (Previous  Year  Rs.  116.61  crore)  and  an  equivalent  amount  has  been  withdrawn  from  General
Reserve and credited to the Profit and Loss Account.

4. On account of prudence and as originally recommended by Accounting Standard 26 on “Intangible Assets”, issued by
the Institute of Chartered Accountants of India, expenditure on employee separation scheme has been charged to the
Profit and Loss Account, instead of being amortized over 60 months.

Accordingly, expenditure aggregating to Rs.107.42 crore incurred on employee separation schemes announced during
the year and Rs.47.15 crore being the unamortised Miscellaneous Expenditure on employee separation as at 1.4.2003
has been charged under the head Payments to and Provisions for employees in the Profit and Loss Account.

Consequent to the above, the profit for the year is lower by Rs 117.37 crore.

5.

(a)  Payment to Auditors:

(i) Audit Fees

(ii) Tax Audit Fees

(iii) For Certification and Consultation in finance and tax matters

(iv) Expenses  Reimbursed

(b) Cost Audit Fees

6. Managerial  Remuneration:

i) Salaries
ii) Perquisites
iii) Commission
iv) Leave salary / Encashment
v) Contribution to Provident Fund and Superannuation Fund
vi) Provision for Gratuity

2003-04

(Rs. in crore)
2002-03

1.94

0.54

1.94

0.22

4.64

0.06

2003-04

1.65
1.47
36.59
0.56
0.40
0.29

40.96

1.73

0.54

2.01

0.22

4.50

0.06

(Rs. in crore)
2002-03

1.81
1.62
29.86
1.55
0.46
0.07

35.37

Reliance Industries Limited

73

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

Computation of net profit in accordance with Section 198 read with Section 309(5) of the Companies Act, 1956:

Profit before Taxation
Add Depreciation as per accounts

Provision for Doubtful Debts (net)
Loss on Sale of Assets
Investment Written off
Managerial  Remuneration

Less Depreciation as per Section 350 of Companies Act, 1956

Premium on Investment in Preference Shares
Profit on sale of Fixed Assets
Profit on Sale of Investments
Net Profit for the year

Salaries, Perquisites and Commission @ 0.67% p.a.
(Previous Year @ 1.00% p.a. upto 6th July,2002 and @0.67% p.a. thereafter)
Less: Salaries & Perquisites of the Directors  eligible for commission

Balance  Commission

2003-04
6,301.14
3,247.02
_

14.09
_

40.00
9,602.25
3,331.39
197.58
1.49
101.67
5970.12

40.00
3.41
36.59

(Rs. in crore)
2002-03
4,974.21
2,837.09
4.76
23.54
18.15
33.41
7,891.16
3,452.79

2.52
26.16
4,409.69

33.41
3.55
29.86

7. A sum of Rs. 2.18 crore (net debit) [Previous Year Rs. 3.73 crore (net credit)] is adjusted to general expenses representing

Net Prior Period Items.

8.

(a) Fixed assets taken on finance lease prior to April 1, 2001, amount to Rs. 250.72 crore (Previous Year Rs. 250.72
crore). Future obligations towards lease rentals under the lease agreements as on 31st March, 2004 amount to
Rs. 12.25 crore (Previous Year Rs. 21.50 crore).

Within one year
Later than one year and not later than five years
Later than five years
Total

2003-04
7.42
3.28
1.55
12.25

(Rs. in crore)
2002-03
9.27
10.54
1.69
21.50

(b) The Company has acquired certain items of Plant and Machinery and Ships on finance lease on or after April 1,
2001, amounting to Rs. 25.47 crore (Previous Year Rs. 25.47 crore). The minimum lease rentals outstanding as of
31st March 2004 in respect of these assets are as follows:

Due

Within one year

Later than one year and not later than five years
*(Rs. 17,472)
Later than five years

Total Minimum
Lease Payments
Outstandings
as on 31.03.2004

Future Interest
on outstanding

(Rs. in crore)

Present Value
of Minimum
Lease Payments

2003-04

2002-03

2003-04

2002-03

2003-04

2002-03

4.15

2.74

_

7.71

6.89

_

0.07
_

*

0.36

0.25

_

4.07

2.74

_

7.35

6.64

_

                 Total

6.89

14.60

0.07

0.61

6.81

13.99

(c) General Description of Lease terms:

(i) Lease rentals are charged on the basis of agreed terms.
(ii) Assets are taken on lease over a period of 3 to 15 years.

74

Reliance Industries Limited

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

9.

(a)

(i) Assets given on finance lease on or after 1st April, 2001

Particulars

Total

Not later than
one year

(Rs. in crore)

Later than five
years

Later than one
year and not
later than five
 years

2003-04
90.15
Gross  Investment
Less:  Unearned  Finance  Income
38.02
Present Value of Minimum Lease Rental 52.13

2002-03
101.56
45.93
55.63

2003-04
11.37
7.40
3.97

2002-03
11.37
7.89
3.48

2003-04
45.47
23.09
22.38

2002-03
45.49
25.88
19.61

2003-04
33.31
7.53
25.78

2002-03
44.70
12.16
32.54

(ii) General Description of Lease terms:

• Lease rentals are charged on the basis of agreed rate of interest.
• Assets are given on lease for a period of 10 years.

(b)

(i) Plant and Machinery given on operating lease amounts to Rs.26.16 crore (Previous Year Rs. 25.47 crore).
(ii) Depreciation on Assets given on operating lease amouts to Rs.2.76 crore (Previous Year Rs. 3.53 crore).
(iii) Future lease rentals receivable within a period of one year for such assets are Rs.9.55 crore (Previous Year

Rs.7.94  crore)

(c) Miscellaneous  income  includes  income  from  finance  lease  of  Rs.  7.89  crore  (Previous  Year  Rs.  8.33  crore)  and

income from operating lease of Rs. 9.69 crore (Previous Year Rs. 9.73 crore).

10. The deferred tax liability comprise of the following:

(a) Deferred Tax Liability

Related to fixed assets

(b) Deferred Tax Assets

As at
31st March, 2004

As at
31st March, 2003

(Rs. in crore)

3,811.41

2,955.94

(i) Disallowance under the Income Tax Act 1961

(ii) Provision for doubtful debts

336.59
_

229.43

41.69

(c)

Provision for deferred tax liability (Net)

11. EARNINGS PER SHARE (EPS)

(a)
(b)
(c)
(d)

Net Profit as per Profit and Loss Account (Rs. in crore)
Less : Interim dividend on Preference Shares (Rs. in crore)
Less : Provision for taxation for earlier years (Rs. in crore)
Net profit available for equity shareholder
(Numerator used for calculation) (Rs. in crore)
(e) Weighted Average number of equity shares used as

336.59

3,474.82

2003-04

5,160.14
_

23.03

5,137.11

271.12

2,684.82

2002-03

4,104.31
20.08
_

4,084.23

denominator for calculating EPS
Basic and Diluted Earnings per share of Rs. 10 each (Rs.) :

139,63,77,536
36.79

(f)

139,63,77,536
29.25

Reliance Industries Limited

75

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

12. As per Accounting Standard 18, issued by the Institute of Chartered Accountants of India, the disclosures of transactions

with the related parties as defined in the Accounting Standard are given below:

(i)

List of related parties with whom transactions have taken place and relationships:

Sr No.

Name of the Related Party

Relationship

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

Reliance Industrial Investments and Holdings Limited

Subsidiary  Companies

Reliance Power Ventures Limited

Reliance  Ventures  Limited

Reliance Strategic Investments Limited

Reliance Infocom Inc.

Reliance  Communications  Inc.

Reliance  Communications  (UK)  Limited

Reliance  Technologies  LLC.

Reliance Infocom BV

Reliance LNG Private Limited

Reliance  Communications  International  Inc.

Gas Transportation & Infrastructure Company Limited

Reliance Life Insurance Company Limited

Reliance General Insurance Company Limited

Associate  Companies

and Joint Ventures

Reliance Capital Limited

Reliance Energy Limited ( formerly BSES Limited )

Reliance  Infocomm  Limited

Reliance  Communications  Infrastructure  Limited

Reliance  Telecom  Limited

Reliance  Industrial  Infrastructure  Limited

Reliance  Europe  Limited

Reliance  Petroinvestments  Limited

Reliance Rubbers and Chemicals Limited

Indian  Petrochemicals  Corporation  Limited

Reliance  Enterprises  Limited

Reliance Global Trading Private Limited.

Reliance Utilities and Power Limited

Reliance Ports and Terminals Limited

Rosche Trading Private Limited

Unincorporated Oil and  Gas Joint Ventures

Shri Mukesh D Ambani

Shri Anil D Ambani

Shri Nikhil R Meswani

Shri Hital R Meswani

Shri H S Kohli

Key  Managerial  Personnel

Dhirubhai  Ambani  Foundation

Jamnaben  Hirachand  Ambani  Foundation

Dhirubhai Ambani Memorial Trust

Hirachand Govardhandas Ambani Public Charitable Trust

Others

76

Reliance Industries Limited

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

(ii) Transactions during the year with related parties :

Subsidiaries Associates

Key
Managerial
Personnel

(Rs. in crore)

Others

Total

68.03
     1,020.00
(1,211.03)
187.03
(218.50)
_

(68.03)

150.00

     5,040.89
(495.40)
     4,043.89
(345.40)
     1,147.00
(150.00)

13.98

                  _
(0.78)

6.81
(13.98)
_

(58.88)
8.15
(11.87)

Sr.
No.

Nature of Transactions
(Excluding  reimbursements)

A)

Debentures  Issued
Balance as at 1st April,2003
Issued during the year

Repaid during the year

Balance as at 31st March, 2004

B)

Loans Taken
Balance as at 1st April,2003

Taken during the year

Repaid during the year

Balance as at 31st March, 2004

C)

Fixed Assets/Capital Work in Progress
Balance of Assets taken on Lease as on 1st April,2003

Assets taken on Lease during the year

Balance of Assets taken on Lease as at 31st March, 2004

Assets given on Lease during the year

Assets Purchased during the year

D)

Investments
Balance as at 1st April,2003

Purchased/adjusted during the year

Sold during the year

Balance as at 31st March, 2004

E)

Premium Accrued on Investment in
Preference  Shares

F)

Interest Accrued on Investments

              18.36
(51.79)

G)

Sundry Debtors as at 31st March, 2004

879.57

4,641.55

10.05
(11.83)
_

8,100.00
(2,250.00)
_

(12.01)

(145.71)

           889.62
(879.57)

12,719.66
(4,641.55)

197.58

732.02
(490.58)

135.70
(149.20)

68.03
1,020.00
(1,211.03)
187.03
(218.50)
_

(68.03)

150.00

5,040.89
(495.40)
4,043.89
(345.40)
    1,147.00
(150.00)

13.98

_

(0.78)

            6.81
(13.98)
                _
        (58.88)
            8.15
        (11.87)

    5,521.12

8,110.05
(2,261.83)
                _
(157.72)

  13,609.28
(5,521.12)

       197.58

       750.38
      (542.37)

       135.70
      (149.20)

Reliance Industries Limited

77

GROWTH IS LIFE

Notes on Accounts

Subsidiaries Associates

Key
Managerial
Personnel

(Rs. in crore)

Others

Total

SCHEDULE ‘O’ (contd.)

Sr.
No.

Nature of Transactions
(Excluding  reimbursements)

H)

Loans & Advances

i)  Loans Given
Balance as at 1st April,2003

Given during the year

Returned during the year

Balance as at 31st March, 2004

        6,716.12

83.41

561.23
(5,559.62)
           155.41
(1,832.48)
        7,121.94
(6,716.12)

6,872.06
(3,964.87)
6,895.00
(5,213.88)
60.47
(83.41)

ii) Advances recoverable in cash or in kind

Balance as at 1st April,2003

72.24

1,034.84

Given during the year

Returned/Adjusted during the year

Balance as at 31st March, 2004

                    _
(72.24)
              72.24
(_)
                    _
(72.24)

77.69
(1,396.93)
988.11
(2,684.23)
124.42
(1,034.84)

iii) Deposit
Balance as at 1st April,2003

Given during the year

Returned during the year

Balance as at 31st March,2004

I)

Sundry  Creditors
Balance as at 31st March, 2004

J)

Turnover

K)

Sale of Investments

L)

Other Income
Dividend

Interest  Received

Premium  Accrued on Investments in
Preference  Shares

Lease Rental Income

Miscellaneous  Income

1,163.25

_

(736.46)
10.16
(210.05)
1,153.09
(1,163.25)

486.96
(1,755.17)
4,406.10
(1,369.38)

82.99

20.81
(112.33)
399.85
(412.66)

197.58

7.89
(8.32)

25.10
(49.03)

                    _
(4.44)

              23.09
(124.03)

78

Reliance Industries Limited

    6,799.53

7,433.29
(9,524.49)
    7,050.41
  (7,046.36)
    7,182.41
  (6,799.53)

    1,107.08

         77.69
  (1,469.17)
    1,060.35
  (2,684.23)
       124.42
  (1,107.08)

    1,163.25

                _
      (736.46)
         10.16
      (210.05)
    1,153.09
  (1,163.25)

       486.96
  (1,755.17)
    4,406.10
  (1,369.38)

         82.99
          (4.44)

         20.81
      (112.33)
       422.94
      (536.69)

       197.58

            7.89
          (8.32)

         25.10
        (49.03)

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

Sr.
No.

Nature of Transactions
(Excluding  reimbursements)

Subsidiaries Associates

Key
Managerial
Personnel

(Rs. in crore)

Others

Total

M)

Purchases

N)

Expenditure
Interest Paid

Payments to and provisions for Directors

Directors’Sitting Fees (Rs. NIL, Previous Year Rs.30,000)

Electric Power,Fuel and Water

Rent

Lease  Rentals

Professional  Fees

Charter Hire Charges

Insurance  Premium

Premium on Redemption

Assignment of Liability

Tank Farm Charges

Hire  Charges

Donations

Warehousing  and  Distribution  Charges

Product  Handling  charges

Investments written off

Others

O)

Guarantees  Issued
Financial  Guarantees

Performance  Guarantees

 _
(17.54)
                1.13
(0.38)

  Note:  Figures in brackets represents previous year’s amounts.

          40.96
(35.37)

623.75
(171.24)

108.41
(4.00)

372.09
(409.86)
91.17
(2.16)
9.02
(15.42)
16.95
(22.60)
12.57
(22.53)
63.32
(38.65)
_

(0.02)
147.03
 (404.53)
5.55
 (6.30)
29.87
(22.54)

657.10
(753.43)
78.94

 _
(0.45)
43.03
(18.09)

243.33
(455.26)
     1,236.82
(5,102.77)

       623.75
      (171.24)

       108.41
          (4.00)
         40.96
        (35.37)

       372.09
(409.86)
         91.17
          (2.16)
            9.02
        (15.42)
         16.95
        (22.60)
         12.57
        (22.53)
         63.32
        (38.65)
                _
          (0.02)
       147.03
      (404.53)
            5.55
          (6.30)
         29.87
        (22.54)
     16.51
 (31.55)
       657.10
      (753.43)
         78.94

_

 (17.99)
         44.16
(18.47)

       243.33
      (455.26)
    1,236.82
  (5,102.77)

16.51
(31.55)

Reliance Industries Limited

79

GROWTH IS LIFE

Notes on Accounts

13. Loans and advances in the nature of Loans given to Subsidiaries and Associates etc:

A) Loans and Advances in the nature of Loans

Sr No. Name of the Company

As at 31st
March,2004

As at 31st
March,2003

(Rs. in crore)

Maximum
Balance
during the
 year

Reliance Industrial Investments &
Holdings  Limited

Reliance  Ventures  Limited

Reliance Power Ventures Limited

Gas Transportation & Infrastructure
Company  Limited

Recron Synthetics Limited

Subsidiary

794.22

830.19

841.06

Subsidiary

Subsidiary

Subsidiary

Other

4,900.92

1,396.50

4,684.16

1,185.64

4,900.92

1,396.50

30.30

132.20

60.47

_

132.20

118.41

30.30

132.20

118.41

Reliance  Industrial  Infrastructure  Limited

Associate

1.

2.

3.

4.

5.

6.

Notes:

1. Loans and Advances shown above, to Subsidiaries fall under the category of ‘Loans & Advances in nature of Loans

where there is no repayment schedule’.

2. Loans and Advances to Recron Synthetics Limited is at zero percent repayable in 2013 and not before repayment by

loanee of all its secured loans.

3.

ICDs are not considered as they are repayable on demand and interest is charged at market rates.

4. Loans to employees as per Company’s policy are not considered.

B)

Investment by the loanee in the shares of the Company

*  None of the loanees have, per se, made investments in shares of the Company. However the following companies
have been allotted shares of the Company as a result of amalgamation of Reliance Petroleum Limited with the Company
under the scheme approved by the Hon’ble High Courts of Bombay and Gujarat.

(Rs. in crore)

Sr No. Name of the Company

No. of Shares

Amount

1.

2.

3.

4.

5.

6.

*Reliance Industrial Investments & Holdings Limited,

sole beneficiary of Petroleum Trust

*Reliance Chemicals Private Limited

*Reliance Aromatics & Petrochemicals Private Limited

*Reliance Energy & Project Development Private Limited

*Reliance Polyolefins Private Limited

Reliance  Industrial  Infrastructure  Limited

104,660,155

1654.96

14,568,373

16,029,091

16,029,091

19,090,909

86,000

320.50

339.42

339.42

420.00

1.12

80

Reliance Industries Limited

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

14. (a) Disclosure of the Company’s Interest in Oil and Gas Joint Ventures:

Sr No

1
2
3
4
5
6
7
8
9
10
11

Name of the Fields
In the Joint Ventures
Panna Mukta
Tapti
NEC-OSN-97/2
KG-DWN-98/3
GS-OSN-2000/1
GK-OSJ-3
GK-OS-5
GK-ON-90/2
CB-ON/1
AS-ONN-2000/1
KG-DWN-2001/1

% Interest

Sr No

30%
30%
90%
90%
90%
60%
40%
40%
40%
90%
90%

12
13
14
15
16
17
18
19
20
21

Name of the Fields
in the Joint Ventures
CY-DWN-2001/2
KK-DWN-2001/1
CY-PR-DWN-2001/3
KK-DWN-2001/2
PR-DWN-2001/1
CY-PR-DWN-2001/4
KG-OSN-2001/1
KG-OSN-2001/2
Yemen (Block 9)
NEC-DWN-2002/1

% Interest

90%
90%
90%
90%
90%
90%
90%
90%
25%
90%

During the year, the Company has relinquished  it’s interest in:
GK-OSJ-1
(i)
KG-ON-1
(ii)
(iii) MB-OSN-97/2

(b) Net Quantities of an enterprise’s interest in proved reserves and proved developed reserves:

Oil:

Proved  Developed  Reserves Proved  Developed  Reserves

Beginning of the year 2003-04
Additions
Deletion
Production
Closing balance for the year 2003-04
Gas:

Beginning of the year 2003-04
Additions
Deletion
Production
Closing balance for the year 2003-04

(Million MT)
4.97
0.61
Nil
0.40
5.18

(Million MT)
4.02
Nil
Nil
0.40
3.62

Proved  Developed  Reserves Proved  Developed  Reserves

(Million M3)
82,724
54,616
Nil
903
136,437

(Million M3)
13,133
1,150
Nil
903
13,380

All the above quantities of Oil and Gas reserves are within India.

15.

As per Accounting Standards 21 on “Consolidated Financial Statements” and Accounting Standard 23 on “Accounting
for Investments in Associates in Consolidated Financial Statements” issued by the Institute of Chartered Accountants
of  India,  the  Company  has  presented  consolidated  financial  statements  separately,  including  subsidiaries  and
associates, in this annual report.

16.

PROJECT  DEVELOPMENT  EXPENDITURE

(in respect of Projects included under Capital work-in-progress)

Opening  Balance

Add: Project Development  Expenditure transferred

2003-04

2002-03

76.47

64.86

(Rs. in crore)

from Profit and Loss Account
Interest  Capitalised

26.43
143.75

4.00
84.85

Less: Project Development  Expenses Capitalised during the year

Closing  Balance

170.18
246.65
134.03
112.62

88.85
153.71
77.24
76.47

Reliance Industries Limited

81

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)
17. ADDITIONAL  INFORMATION

As at 31st
March, 2004

(Rs. in crore)
As at 31st
March, 2003

(A)

(B)
(C)

In respect of joint ventures
In respect of others

Estimated amount of contracts remaining to be
executed on Capital accounts and not provided for:
(i)
(ii)
Uncalled liability on partly paid Shares (Rs.19,935, Previous Year Rs. 19,935)
Contingent  Liabilities
(i) Outstanding guarantees furnished to Banks and

39.99
1,740.60
_

399.20
1,941.46
_

Financial Institutions including in respect of Letters of credit
(a) In respect of joint ventures
(b) In respect of others

(ii) Guarantees to Banks and Financial

Institutions against credit facilities extended to third parties
(a) In respect of joint ventures
(b) In respect of others

(iii) Liability in respect of bills discounted with Banks

(a) In respect of joint ventures
(b) In respect of others

(iv) Claims against the Company / disputed liabilities

not acknowledged as debts
(a) In respect of joint ventures
(b) In respect of others

(v) Performance  Guarantees

(a) In respect of joint ventures
(b) In respect of others

(vi) Sales tax deferral liability assigned

_

496.79

_

243.33

_

588.87

158.95
400.77

35.79
1277.94
5,036.31

_

207.62

_

455.26

_

502.03

133.10
261.03

166.21
4,936.56
3,700.71

(D)

The Income-Tax assessments of the Company have been completed up to Assessment Year 2001-2002. The
disputed demand outstanding up to the said Assessment Year is Rs. 350.95 crore. Based on the decisions of the
Appellate authorities and the interpretations of other relevant provisions, the Company has been legally advised
that the demand is likely to be either deleted or substantially reduced.

18.  LICENSED AND INSTALLED CAPACITY

(As certified by the Management)

Licensed  Capacity

UNIT

2003-04

2002-03

Installed  Capacity
2002-03

2003-04

Refining of Crude Oil

A
B (i) Ethylene

C (i) Paraxylene
(ii) Orthoxylene

(ii) Propylene
(iii) Benzene
(iv) Toluene
(v) Xylene
(vi) Butadine & Other C4s

Mill. MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
D (i) Mono Ethylene Glycol
MT
(ii) Higher Ethylene Glycol
MT
(iii)Ethylene  Oxide
MT
E Poly Vinyl Chloride
MT
F High/Linear Low Density Poly Ethylene
MT
G High Density Polyethylene Pipes
MT
H Polypropylene
MT
I
MT
J Polyester Filament Yarn/Polyester Chips
MT
K Polyester Staple Fibre/ Polyester Chips
MT
L Poly  Ethylene  Terephthalate
MT
M Polyester Staple Fibre Fill
N Man-made Fibre Spun Yarn on worsted system Nos
Nos
O Man-made fibre on cotton system (Spindles)
Nos
P (i) Man-made  Fabrics  (Looms)
Nos
MT

Purified Terephthalic Acid

(ii) Knitting M/C

N.A.
750,000*
365,000*
291,000*
197,000*
165,000*
225,000*
1,646,000*
150,000*
300,000*
37,500*
50,000*
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
22
N.A.

N.A.
750,000*
365,000*
291,000*
197,000*
165,000*
225,000*
1,646,000*
150,000*
300,000*
37,500*
50,000*
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
22
N.A.

27
750,000
365,000
345,000
197,000
165,000
225,000
1,646,000
175,000
300,000
37,500
50,000
300,000
450,000
80,000
1,100,000
1,350,000
197,300 +
300,000
80,000
30,000
24,094
23,040
323
20
115,000

27
750,000
365,000
291,000
197,000
165,000
225,000
1,646,000
150,000
300,000
37,500
50,000
300,000
435,000
80,000
1,050,000
1,280,000
197,300 +
300,000
80,000
30,000
24,094
23,040
323
20
115,000

Linear Alkyl Benzene

Q
NA - Delicensed vide notification No 477(E) dated 27th July 1991 and press note No 1 (1998 series) dated 8th June 1998
+ Includes 32,300 MT based on average denier of 40
* Licensed Capacity is reduced for delicensed products, for which Letter of Intents are held, vide notification No.431 dated 28th June 2001.

82

Reliance Industries Limited

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

19. (a) The Department of Company Affairs, Government of India vide its Order No. 46/5/2004-CL-III dated April 16, 2004
issued under Section 211 (4) of the Companies Act, 1956 has exempted the Company from disclosure of quantitative
details in the Profit and Loss Account under paras 3(i)(a), 3(ii)(a) and 3(ii)(b) of Part II, Schedule VI to the Companies
Act, 1956.

(b) The  Department  of  Company  Affairs,  Government  of  India  vide  its  Order  No.47/1/2004-CL-III  dated  6th  April,  2004
issued  under  Section  212  (8)  of  the  Companies  Act,  1956  has  exempted  the  Company  from  attaching  the  Balance
Sheet and Profit and Loss Account of Subsidiaries under Section 212 (1) of the Companies Act, 1956. As per the order,
Key details of each subsidiary is attached along with the statement under Section 212 of the Companies Act, 1956.

20. PRODUCTION MEANT FOR SALE

Products

Crude Oil
Gas
Petroleum  Products
Ethylene
Propylene
Benzene
Toluene
Xylene
Paraxylene
Orthoxylene
Ethylene  Glycol
PVC
PE
PP
PTA
Polyester Filament Yarn
Polyester Staple Fibre
PET
Fibre Fill
Fabrics
Normal  Paraffin
LAB

Unit

MT
BBTU
‘000 MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
MT
Mtrs. in Lacs
MT
MT

2003-04

353,173
29,457
23,662
_

3,138
343,810
106,014
52,932
564,364
205,932
222,615
314,515
449,305
1,092,581
603,949
314,531
327,012
78,001
27,854
166.96
24,250
116,815

2002-03

356,101
29,113
22,773
2,142
_

306,410
94,420
50,354
531,803
191,722
222,881
286,008
434,273
1,041,251
699,207
278,090
297,770
77,094
23,949
176.73
9,962
115,492

Production meant for Sale includes production through toll conversion, wherever applicable.

21. VALUE OF IMPORTS ON CIF BASIS IN RESPECT OF

Raw  Materials
Stores & spares, dyes and chemicals
Capital  goods

22. EXPENDITURE IN FOREIGN CURRENCY

Interest on foreign currency loans
Premium on Redemption of Debentures/ Bonds
Technical know-how and engineering fees
Oil and gas activity
Professional  fees
Freight and forwarding
Other matters

(Rs. in crore)

2003-04

2002-03

29,639.77
706.25
3,451.09

27,942.14
583.81
2218.35

(Rs. in crore)

2003-04

2002-03

295.75
8.26
151.44
19.32
195.86
255.77
145.44

474.17
134.78
96.23
30.34
95.46
130.06
121.76

Reliance Industries Limited

83

GROWTH IS LIFE

Notes on Accounts

SCHEDULE ‘O’ (contd.)

23. VALUE OF RAW MATERIALS CONSUMED

Imported
Indigenous

Rs. in
crore

31,006.23
1,496.88

2003-04

2002-03

% of
Consumption

Rs. in
crore

% of
  Consumption

95.39
4.61

30,129.79
727.14

97.64
2.36

32,503.11

100.00

30,856.93

100.00

24. VALUE OF STORES, CHEMICALS AND PACKING MATERIALS CONSUMED

Imported

Indigenous

Rs. in
crore

702.57

560.80

2003-04

% of
Consumption

55.61

44.39

2002-03

Rs. in
crore

591.31

544.03

% of
  Consumption

52.08

47.92

1,263.37

100.00

1,135.34

100.00

25. EARNINGS IN FOREIGN EXCHANGE

FOB value of exports

Interest  (Rs.3,969.14)

Others

26. EXPENDITURE ON RESEARCH AND DEVELOPMENT

Revenue expenditure including amortisation of deferred cost and
unamortised deferred research & development Expenditure

Capital expenditure on research & development

Total

27. REMITTANCE IN FOREIGN CURRENCY ON ACCOUNT OF DIVIDEND

The Company has paid dividend in respect of shares held by Non – residents
on repatriation basis. This inter-alia includes portfolio investment and direct
investment, where the amount is also credited to Non- Resident 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

2003-04

11,817.54
_

6.01

(Rs. in crore)
2002-03

10,626.29

3.04
_

(Rs. in crore)

2003-04

2002-03

19.09

14.50

33.59

9.32

31.74

41.06

2003-04

2002-03

18,333

18,747

b) Number of Equity Shares held by them

22,14,94,589

22,61,08,487

c)

(i) Amount of Dividend Paid (Gross) (Rs. in crore)
     Tax Deducted at Source Rs. Nil  (Previous Year Rs. 20.24 crore)

110.75

107.40

(ii) Year to which dividend relates

2002-2003

2001-2002

84

Reliance Industries Limited

28 BALANCE SHEET ABSTRACT AND COMPANY’S GENERAL BUSINESS PROFILE

GROWTH IS LIFE

I. Registration Details

Registration No.

Balance Sheet Date:

1

3

1

1

.

.

1

0

9

3

7

.

8

0

II. Capital Raised during the year (Amount Rs. crore)
N I

Public Issue:

Bonus Issue:

Conversion of Bonds:

N I

N I

6

4

L

L

L

Rights Issue:

Private Placement:

State Code:

1

1

N I

N I

.

.

.

.

.

-

.

.

9

5

5

4

0

0

1

2

L

L

3

0

2

0

0

3

4

5

1

6

3

1

0

3

0

5

III. Position of Mobilisation and Deployment of Funds (Amount Rs. crore)

9

3

Total Assets:

Total Liabilities :

Sources of Funds

Paid-up Capital:

Secured Loans:

Deferred Tax Liability

Application of Funds

Net Fixed Assets

Net Current Assets

5

8

8

7

1

1

3

1

1

3

5

9

3

4

4

1

7

9

5

7

4

5

5

1

4

5

4

.

.

.

.

.

.

IV. Performance of Company (Amount Rs. crore)

Turnover and Inter divisional

transfers :

Net Turnover:

Profit Before Tax:

Earnings per share in Rs.

7

5

4

1

6

4

8

3

1

0

0

3

7

1

1

6

.

.

.

.

9

1

8

9

5

9

5

1

7

5

4

2

8

5

0

3

4

9

Reserves & Surplus:

Unsecured Loans:

5

3

8

3

9

8

0

4

7

5

9

Investments:

1

3

9

7

Miscellaneuos  Expenditure

Total Expenditure :

Profit After Tax:

Dividend : Rs. per share

6

5

0

1

3

6

4

.

V. Generic Names of Three Principal Products of Company (as per monetary terms)

Item Code No. (ITC Code):

2

7

.

1

0

Product Description:

B U L K

P E T R O L E U M

P R O D U C T S

Item Code No. (ITC Code):

3

9

0

2

1

0

.

0

0

Product Description:

P O L Y P R O P Y L E N E

(

P P

)

Item Code No. (ITC Code):

5

4

0

2

4

2

.

0

0

Product Description:

P O L Y E S T E R

F I

L A M E N T

Y A R N

( P F Y )

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. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

Reliance Industries Limited

85

GROWTH IS LIFE

 Cash Flow Statement Annexed to the Balance Sheet
for the period April 2003-March 2004

 A: CASH FLOW FROM OPERATING ACTIVITIES:

Net Profit before tax as per Profit and Loss Account

       6,301.14

      4,974.21

 2003-04

2002-03

(Rs. in crore)

 Adjusted for:

 Miscellaneous Expenditure written off

 Net Prior Year Adjustments

 Provision for Doubtful Debts

 Investments written off / provided

 (Profit ) / Loss on Sale of Discarded Assets

  Depreciation

 Transferred from General Reserve

 Effect of Exchange Rate Change

 Profit on Sale of Investments

 Dividend Income

 Interest / Other Income

 Interest Expenses

Operating Profit before Working Capital Changes

 Adjusted for:

 Trade and Other Receivables

  Inventories

 Trade Payables

Cash Generated from Operations

Net Prior Year Adjustments

Taxes Paid

         47.15

           2.18
              _
              _
         12.60

    3,331.39

       (84.37)

         22.34

      (101.67)

       (25.84)

      (881.41)

    1,434.72

     (257.88)

       279.19

    2,005.20

           15.72

           (3.73)

             5.22

            18.15

           21.02

      3,452.79

        (615.70)

          (34.15)

          (26.16)

        (112.44)

       (705.60)

       1,555.16

      3,757.09

    10,058.23

      3,570.28

      8,544.49

    (2,226.76)

    (2,536.34)

      3,001.75

      2,026.51

    12,084.74

            (2.18)

       (305.00)

     (1,761.35)

      6,783.14

             3.73

         (144.56)

Net Cash from Operating Activities

     11,777.56

      6642.31

B:

CASH FLOW FROM INVESTING ACTIVITIES:

Purchase of Fixed Assets

Sale of Fixed Assets

Puchase of Investments

Sale of Investments

Movement in Loans

Interest  Income

Dividend  Income

Net Cash Used in Investing Activities

     (4,319.08)

             8.84

(37,255.52)

     30,108.51

         303.99

         564.35

           25.84

   (10,563.07)

    (3,704.25)

           27.20

(29,186.07)

    26,321.53

       (555.87)

         409.49

          112.44

    (6,575.53)

86

Reliance Industries Limited

GROWTH IS LIFE

 Cash Flow Statement Annexed to the Balance Sheet
for the period April 2003-March 2004

C:

CASH FLOW FROM FINANCING ACTIVITIES:

Proceeds from Issue of Share Capital (Net)

Redemption of Preference Share Capital

Proceeds from Long Term Borrowings

Repayment of Long Term Borrowings

Short Term Loans

Dividends  Paid

Interest Paid

Net Cash Used in Financing Activities

 2003-04

2002-03

(Rs. in crore)

             0.27
                _
      1,835.00

      (4,713.11)

      3,945.21

       (783.84)

     (1,420.99)

     (1,137.46)

         401.74

       (400.00)

      7,733.08

    (7,625.55)

         579.31

       (672.43)

     (1,696.43)

     (1,680.28)

Net Increase / (Decrease) in Cash and Cash Equivalents

           77.03

     (1,613.50)

Opening Balance of Cash and Cash Equivalents

         147.21

       1,760.71

Closing Balance of Cash and Cash Equivalents

         224.24

         147.21

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. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

Reliance Industries Limited

87

GROWTH IS LIFE

Statement Pursuant to Section 212 of the Companies Act,1956,
relating to Company’s Interest in Subsidiary Companies for the financial year 2003-04

Name of Subsidiary
Company

Reliance  Industrial
Investments  and
Holdings  Limited

Reliance  Ventures
Limited

Reliance  Power
Ventures  Limited

Reliance  Strategic
Investments
Limited

1

2

3

4

The Financial Year of the Subsidiary
Companies ended on

Date from which they became
Subsidiary  Companies

a. Number of shares held by
Reliance Industries Ltd.
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

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:
For the financial year
ended 31st March, 2004

i)

31st March, 2004

31st March, 2004

31st March, 2004

31st March, 2004

30th December, 1988

7th October, 1999

13th May, 2000

28th December, 2001

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

20,20,000  Equity
Shares of the face
value of Rs.10 each
fully paid-up

20,20,000  Equity
Shares of the face
value of Rs.10 each
fully paid-up

20,20,200  Equity
Shares of the face
value of Rs.10 each
fully paid-up

100%

100%

100%

100%

Rs.4140.91  Lakhs

(Rs.1.15 Lakhs)

Rs.3925.14  Lakhs

(Rs.0.56 Lakhs)

ii) For the previous Financial years

Rs.12016.42  Lakhs

(Rs.241.96  Lakhs)

Rs.860.32  Lakhs

Rs.0.20 Lakhs

of the Subsidiary Companies since
they became the Holding
Company’s  subsidiaries

b. Dealt with in Holding
Company’s  accounts:
For the financial year
ended 31st March, 2004

i)

NIL

NIL

ii) For the previous Financial years

Rs. 2,673.89 Lakhs

NIL

of the Subsidiary Companies since
they became the Holding
Company’s  subsidiaries

Note :

1.

2.

3.

100% Subsidiary of Reliance Infocom BV.

100% Subsidiary of Reliance Infocom Inc.

100% Subsidiary of Reliance Communications Inc.

4. Figures in bracket represent losses.

NIL

NIL

NIL

NIL

88

Reliance Industries Limited

Statement Pursuant to Section 212 of the Companies Act,1956,
relating to Company’s Interest in Subsidiary Companies for the financial year 2003-04

GROWTH IS LIFE

Reliance  LNG Gas
Limited

Transportation
and  Infrastructure
Company  Limited

Reliance
Infocom  B.V.

Reliance  Infocom Reliance
Inc.

Reliance

Reliance

Reliance

Technologies, Communications Communications Communications
International  Inc.
Inc.
LLC

(U.K.)  Limited

(See Foot Note 1)

(See Foot Note 1)

(See Foot Note 2) (See Foot Note 3)

31st March,
2004

31st March,
2004

31st March,
2004

31st March,
2004

31st March,
2004

31st March,
2004

31st March,
2004

31st March,
2004

2nd January,
2002

19th March,
2003

31st  December, 31st December
 2000

2000

2nd May,
2000

13th  December,
2002

21st October,
2002

29th  September,
 2003

45,000 Equity 50,000 Equity
Shares of the Shares of the
face value of
face value of
Rs.10 each
Rs.10 each
fully paid-up
fully paid-up

NIL

11,120 shares
of the face
value of EUR
100 each
fully paid-up

100 shares
aggregating to
US$ 9,00,000
fully paid-up,
 held by Reliance
Infocom  BV.

1000 shares of
face value of
US$ 1 fully
paid-up, held by
Reliance  Infocom by Reliance
Infocom Inc.
B.V.

100 shares of
face value of
US$ 100 fully
paid-up, held

100 shares of
face value of
US$ 100 fully
paid-up, held
by Reliance
Communications
Inc.

90%

100%

100%

100%

90%

100%

100%

100%

Rs.0.05
Lakhs

(Rs.0.14
Lakhs)

NIL

NIL

Not  Applicable

Euro 24,999
(Rs. 0.13
crore)

(US $ 32,950)
(Rs. 0.14
crore)

(US $ 5,918)
(Rs.0.03
crore)

Not Applicable

(US $ 2,516,527) Not  Applicable
(Rs.11.00
crore)

Not  Applicable

Euro 11965
(Rs. 0.06
crore)

US $ 49,113
Rs.0.22
crore

(US $ 3,794,592) Not Applicable
(Rs.18.02
crore)

(US $ 9,861)
(Rs.0.04 crore)

Not Applicable

Not  Applicable

NIL

NIL

Not Applicable

NIL

US $ 12,500
(Rs.0.06 crore)

NIL

NIL

Not Applicable

NIL

Not Applicable

Not Applicable

NIL

Not Applicable

For and on behalf of the Board

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D.V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

Reliance Industries Limited

89

Mumbai
Dated: 29th April, 2004

GROWTH IS LIFE

Details of Subsidiary Companies

Name of Subsidiary
Company

Reliance
Industrial
Investments
and  Holdings
Limited

Reliance
Ventures
Limited

Reliance
Power
Ventures
Limited

Reliance
Strategic
Investments
Limited

Reliance
LNG
Limited

(Rs. in crore)

Gas
Transportation
and
  Infrastructure
Company
Limited

1 Capital

147.50

2.12

2.02

2.02

0.05

0.05

2 Reserves

162.76

   7.47

   47.85

   0.00

   0.00

(0.02)

3

Total Assets

1 877.42

4 910.50

1 446.58

2.02

   0.05

   32.44

4

Total Liabilities

  1 877.42

  4 910.50

  1 446.58

   2.02

   0.05

   32.44

5 Details of Investments

  1 874.03

  1 414.88

  1 444.42

   2.02

6

Total Income

   68.61

   0.00

   39.26

   0.00

7 Profit before Taxation

   41.41

             (0.01)

   39.25

(0.01)

8 Provision for Taxation

_

_

_

_

9 Profit after Taxation

   41.41

(0.01)

39.25

(0.01)

10 Proposed  Dividend

_

_

_

_

_

   _

   _

   _

_

   _

                   _

   _

   _

   _

   _

   _

Exchange Rate as on 31.03.2004
1 US$ = Rs. 43.7175
1 Euro = Rs. 53.45

90

Reliance Industries Limited

GROWTH IS LIFE

Details of Subsidiary Companies

Reliance
Infocom
B.V.

Reliance
Infocom
 Inc.

Reliance
Technologies,
 LLC

Reliance
Communications
(U.K.)
Limited

Reliance
Communications
Inc.

Reliance
Communications
International
Inc.

(Rs. in crore)

5.94
Euro 1,112,000

3.94
$ 900,000

17.73
$ 4,055,555

   0.19
Euro 36,964

6.25
Euro 1,169,618

   6.25
Euro 1,169,618

   5.67
Euro 1,061,673

0.40
Euro 75,452

   0.19
Euro  36,261

  0.06
Euro 11,262

   0.13
Euro 24,999

0.07
$ 16,163

     (17.26)
$ (3,946,986)

   27.17
$ 6,214,125

   27.17
$ 6,214,125

   21.86
$ 5,000,000

11.24
$ 2,570,630

(0.16)
(36,610)

(0.02)
$ (3,660)

(0.14)
(32,950)

0.47
$108,644

0.47
$108,644

           _
$ 1

0.01
$ 1,155

       (0.03)
$ (6,576)

 _

       (0.03)
$ (6,576)

0.00
$ 1,000

_

0.00
$ 1,000

0.00
$ 1,000

           _

           _

_

 _

_

21.86
$ 5,000,000

(11.05)
$ (2,526,388)

   183.50
$ 41,974,152

   183.50
$ 41,974,152

  0.04
$ 10,000

   203.36
$ 46,516,154

(11.00)
$ (2,516,527)

_

(11.00)
$ (2,516,527)

_

_

           _

           _

_

0.04
$ 10,000

 _

   1.59
$ 364,575

   1.59
$ 364,575

_

    _

    _

_

 _

_

Reliance Industries Limited

91

GROWTH IS LIFE

92

Reliance Industries Limited

GROWTH IS LIFE

CONSOLIDATED  FINANCIAL  STATEMENTS
AND NOTES

Auditors' Report on Consolidated Financial Statements

TO THE BOARD OF DIRECTORS

RELIANCE  INDUSTRIES  LIMITED

We  have  examined 
the  attached  Consolidated
Balance  Sheet  of  Reliance  Industries  Limited    ("the
Company")  and  its  subsidiaries  as  at  31st  March,
2004,  and  the  Consolidated  Profit  and  Loss  Account
for  the  year  then  ended  annexed  thereto  and  the
Consolidated  Cash  Flow  Statement  for  the  year
ended  on  that  date.  These  financial  statements  are
the  responsibility  of  the  Company's  Management.
Our  responsibility  is  to  express  an  opinion  on  these
financial  statements  based  on  our  audit.

We  conducted  our  audit  in  accordance  with  generally
accepted auditing standards in India.  Those Standards
require  that  we  plan  and  perform  the  audit  to  obtain
reasonable assurance whether the financial statements
are  prepared,  in  all  material  respects,  in  accordance
with an identified financial reporting framework and are
free  of  material  misstatements.    An  audit  includes,
examining  on  a  test  basis,  evidence  supporting  the
amounts  and  disclosures  in  the  financial  statements.
the  accounting
includes  assessing 
An  audit  also 
principles  used  and  significant  estimates  made  by
management, as well as evaluating the overall financial
statements.    We  believe  that  our  audit  provides  a
reasonable basis for our opinion.

We  did  not  audit  the  financial  statements  of  certain
subsidiaries,  whose  financial  statements  reflect  total
assets (net) of Rs. 218.98 crore as at 31st March, 2004
and total revenues of Rs. 215.01 crore for the year then
ended.  These  financial  statements  have  been  audited
by other auditors whose reports have been furnished to

us,  and  our  opinion,  in  so  far  as  it  relates  to  the
amounts  included  in  respect  of  these  subsidiaries,  is
based solely on the report of the other auditors.

We  report  that  the  consolidated  financial  statements
have  been  prepared  by  the  Company  in  accordance
with the requirements of Accounting Standard (AS) 21,
Consolidated  Financial  Statements, 
the
Institute  of  Chartered  Accountants  of  India  and  on  the
basis  of  the  separate  audited  financial  statements  of
the  Company  and  its  subsidiaries  included  in  the
consolidated  financial  statements.

issued  by 

On the basis of the information and explanations given
to  us  and  on  the  consideration  of  the  separate  audit
reports on individual audited financial statements of the
Company  and  its  subsidiaries,  we  are  of  the  opinion
that  the  said  consolidated  financial  statements  give  a
true  and  fair  view  in  conformity  with  the  accounting
principles generally accepted in India :

(a) in  the  case  of  the  Consolidated  Balance  Sheet,  of
the consolidated state of affairs of the Company and
its subsidiaries as at 31st March, 2004;

(b) in  the  case  of  the  Consolidated  Profit  and  Loss
Account, of the consolidated results of operations of
the  Company  and  its  subsidiaries  for  the  year  then
ended  and

(c) in 

the  case  of 

the  Consolidated  Cash  Flow
Statement,  of  the  consolidated  cash  flows  of  the
Company  and  its  subsidiaries  for  the  year  then
ended.

For Chaturvedi & Shah
Chartered  Accountants

D. Chaturvedi
Partner
Membership  No.:  5611

Mumbai
Dated: 29th April, 2004

For Rajendra & Co.
Chartered  Accountants

R.J. Shah
Partner
Membership  No.:  7586

Reliance Industries Limited

93

Consolidated Balance Sheet as at 31st March, 2004

GROWTH IS LIFE

Schedule

 As at
 31st March, 2004

(Rs. in crore)

As at
31st March, 2003

SOURCES OF FUNDS

Shareholders’  Funds
Share  Capital
Reserves and Surplus

Minority  Interest
Loan Funds
Secured  Loans
Unsecured  Loans

Deferred Tax Liability

TOTAL

APPLICATION OF FUNDS
Fixed  Assets
Gross Block
Less:  Depreciation

Net Block
Capital Work -in -Progress

Investments
In Associates
In Others

Current Assets, Loans and Advances
Current  Assets
Inventories
Sundry  Debtors
Cash and Bank Balances
Other Current Assets

Loans and Advances

Less: Current Liabilities and Provisions

Current  Liabilities
Provisions

Net Current Assets
Miscellaneous  Expenditure
[to the extent not written off or adjusted]

TOTAL

Significant Accounting Policies
Notes on Accounts

    1,395.95
  33,621.60

  11,479.18
    9,537.59

  53,573.85
  21,717.95

  31,855.90
    3,388.19

  14,722.33
    3,457.85

    7,231.22
    3,128.01
       270.88
    976.79
11,606.90
    6,922.85
18,529.75

  11,472.57
       973.52
12,446.09

‘A’
‘B’

‘C’
‘D’

‘E’

‘F’

‘G’

‘H’

‘M’
‘N’

   1,395.92
 29,139.79

35,017.55
         0.16

  30,535.71
          0.06

 11,801.04
   7,981.45

21,016.77
   3,474.84
 59,509.32

  19,782.49
    2,684.88
  53,003.14

 50,597.87
 18,461.57

 32,136.30
   2,010.63

35,244.09

  34,146.93

   6,009.79
   4,332.09

18,180.18

  10,341.88

   7,510.41
   3,000.73
      150.12
      464.08
 11,125.34
   7,805.41
 18,930.75

   9,558.59
      905.02
 10,463.61

   6,083.66
         1.39

    8,467.14
         47.19

 59,509.32

  53,003.14

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. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

94

Reliance Industries Limited

GROWTH IS LIFE

Consolidated Profit and Loss Account for the year ended 31st March, 2004

Schedule

2003-2004

(Rs. in crore)

2002-2003

INCOME

Turnover and Inter Divisional Transfers
Less: Inter Divisional Transfers
Turnover
Less: Excise Duty Recovered on Sales
Net Turnover
Other Income
Share in Associates
Variation in Stocks

EXPENDITURE
Purchases
Manufacturing and Other Expenses
Interest
Depreciation
Less : Transferred from General Reserve
[Refer Note 7, Schedule ‘N’]

‘I’

‘J’

‘K’
‘L’

Profit Before Tax

Provision for Current Tax
Provision for Deferred Tax

Profit after Tax (before adjustment for Minority Interest)

Add: Share of Loss transferred to Minority
Profit after Tax (after adjustment for Minority Interest)
Add: Balance brought forward from Previous year

Exchange Difference on account of opening Reserves
Dividend adjustment on Consolidation
Taxation Reserve Written Back
Taxation for Earlier Years
Debenture Redemption Reserve Written Back
Investment Allowance (Utilised) Reserve Written Back
Shares in Associates

Amount Available for Appropriations
APPROPRIATIONS

Capital Redemption Reserve
Debenture Redemption Reserve
Statutory Reserve
General Reserve
Interim Dividend on Preference Shares (paid)
Proposed Dividend on Equity Shares
Tax on Dividend

Balance Carried to Balance Sheet

  74,641.71
  18,170.87
  56,470.84
    4,445.50

 65,073.72
 14,965.63
 50,108.09
   4,198.02

 52,025.34
   1,098.72
       58.08
     (605.41)
52,576.73

   2,419.81
 39,156.37
   1,439.67

    3,335.18
        84.37

   3,453.17
      615.70

3,250.81
46,266.66
6,310.07
      351.06
      790.02
5,168.99
            _
5,168.99
3,470.41
3.95
       52.33
       10.00
      (23.03)
850.00
76.63
            _
9,609.28

             _
          1.33
9.57
    3,000.00
             _
       733.10
        91.64

      400.00
      281.08
 _
   2,000.00
       20.08
      698.19
       89.46

  45,910.07
       806.48
         79.81
    2,435.49
  49,231.85

    3,420.75
  36,541.77
    1,558.48

    2,837.47
  44,358.47
    4,873.38
       246.07
       624.00
    4,003.31
              _
    4,003.31
    2,818.47
              _
         49.71
              _
              _
              _
              _
         87.73
    6,959.22

3,835.64
5,773.64

36.85

    3,488.81
    3,470.41

         28.53

Basic and Diluted Earning per Share of Rs 10 each (in Rupees)
[Ref. Note 12, Schedule ‘N’]

Significant Accounting Policies
Notes on Accounts

As per our Report of even date

‘M’
‘N’

For and on behalf of the Board

For Chaturvedi & Shah
Chartered  Accountants

For Rajendra & Co.
Chartered  Accountants

D. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

Reliance Industries Limited

95

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘A’

SHARE  CAPITAL

Authorised:

250 00 00 000 Equity Shares of Rs. 10 each

(250 00 00 000)

50 00 00 000 Preference Shares of Rs. 10 each

(50 00 00 000)

Issued, Subscribed and Paid up:

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

2,500.00

500.00

3,000.00

2,500.00

500.00

       3,000.00

139 63 77 536 Equity Shares of Rs. 10 each fully

         1,396.38

(139 63 77 536) paid up

Less: Calls in arrears - by others

               0.43

 1,396.38

       0.46

TOTAL

Notes:

1. Of the above Equity Shares:

1,395.95

1,395.95

       1,395.92

       1,395.92

(a)

48 17 70 552 Shares were allotted as Bonus Shares by capitalisation of Share Premium and Reserves.

(48 17 70 552)

(b)

52 31 98 799 Shares were allotted pursuant to Schemes of Amalgamation without payments being received in
(52 31 98 799) cash and includes 10,46,60,154 Shares allotted to the Petroleum Trust, the sole beneficiary of

which is Reliance Industrial Investments and Holdings Limited, a wholly owned subsidiary
of the Company

(c)

33 04 27 345 Shares were allotted on conversion / surrender of Debentures and Bonds, conversion of Term
(33 04 27 345) Loans,  exercise  of  warrants  against  Global  Depository  Shares  and  re-issue  of  forfeited

equity  shares

2. The Company has reserved isssuance of 5,26,87,851 Equity Shares of Rs. 10 each for offering to employees under

 Employees Stock Option Scheme (ESOP).

96

Reliance Industries Limited

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘B’

Revaluation  Reserve

As at
31st March, 2004

(Rs. in crore)
As at
31st March, 2003

As per last Balance Sheet
Less: Deduction on retirement of Revalued Assets

2,735.81
          2.28

2,738.50
         2.69

Capital  Reserve

As per last Balance Sheet

Capital  Redemption  Reserve

2,733.53

291.28

    2,735.81

       291.28

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

885.07
              _

      485.07
      400.00

Securities Premium Account

As per last Balance Sheet
Less: Premium on  Redemption of Debentures/Bonds

Less: Calls in arrears - by others

Debentures  Redemption  Reserve

885.07

       885.07

15,973.02
147.95
15,825.07
2.31

 16,153.81
      180.79
 15,973.02
         2.55

15,822.76

15,970.47

As per last Balance Sheet
Add: Transferred from/ (to) Profit and Loss Account

    1,406.66
      (848.67)

   1,125.58
      281.08

Investment Allowance (Utilised) Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account

         76.63
         76.63

Taxation  Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account

         10.00
         10.00

Statutory  Reserve

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

General  Reserve

As per last Balance Sheet
Less: Transferred to Profit and Loss Account*

[Refer Note 7, Schedule ‘N’]

Add : Transferred from Profit and Loss Account

Shares in Reserves of Associates
Revaluation Reserves :
As per last Balance Sheet
Additions during the year

Capital Reserves :
As per last Balance Sheet
Additions during the year

Profit and Loss Account

TOTAL

     _
    9.57

    4,270.10
         84.37

4,185.73
    3,000.00

          9.71
       308.62
318.33

         13.65
         30.05
43.70

* Cumulative amount transferred on account of Depreciation on Revaluation
   Rs. 2,502.36 crore (Previous Year Rs. 2,417.99 crore)

557.99

    1,406.66

_

_

       76.63
            _

       10.00
            _

      _
            _

         76.63

         10.00

9.57

   _

   2,885.80
      615.70

   2,270.10
   2,000.00

7,185.73

    4,270.10

_

         9.71
         9.71

_

       13.65
       13.65

362.03
5,773.64

 33,621.60

         23.36
    3,470.41

  29,139.79

Reliance Industries Limited

97

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘C’

SECURED  LOANS

A.

DEBENTURES
1.

Non  Convertible  Debentures

2.

Deep  Discount  Debentures
 Less: Unamortised Discounts

B.

TERM LOANS

From Financial Institutions
Rupee  Loans

C. WORKING CAPITAL LOANS
From Banks
Rupee  Loans

TOTAL

As at
31st March, 2004

As at
31st March, 2003

(Rs. in crore)

 9,308.58

    637.20
      20.95
616.25

 10,037.08

      644.70
       96.64
      548.06

9,924.83

      10,585.14

_

            23.64

   1,554.35

 11,479.18

       1,192.26

      11,801.04

1.

(a) Debentures referred to in A above to the extent of Rs. 5330.54 crore are secured by way of first mortgage / charge
in  favour  of  the  Trustees  on  all  the  properties  situated  at  Hazira,  District  Surat  in  the  State  of  Gujarat  and  at
Patalganga, District Raigad in the State of Maharashtra.

(b) Debentures  referred to in A above to the extent of Rs. 881.25 crore are secured by way of first mortgage / charge
in favour of the Trustees on all the properties  situated at Patalganga, District Raigad in the State of Maharashtra
and on the properties of petrochemicals complex situated at Jamnagar,  in the State of Gujarat and on the movable
properties situated at Hazira, District Surat, in the State of Gujarat.

(c) Debentures referred to in A above to the extent of Rs. 30.00 crore are secured by way of second and subservient

charge, created on all the properties situated at Patalganga, District Raigad in the State of Maharashtra.

(d) Debentures referred to in A above to the extent of Rs. 3655 crore are secured by way of first mortgage / charge in
favour  of  the  Trustees  on  all  the  properties,  both  present  and  future,  excluding  book  debts,  office  premises  and
certain other properties specifically excluded of the Refinery Division of the Company.

(e) Debentures referred to in A above to the extent of Rs 28.04 crore are secured by way of second and subservient

charge on Company’s immovable property situated at Mumbai and by way of pledge of securities.

(f) Debentures  referred  to  in  A  above  are  redeemable  at  par,  on  various  dates  starting  from  31st  May,  2004  and
ending on 24th November, 2018, the earliest being 31st May, 2004.  The debentures are redeemable in the following
financial years viz: Rs.1204.04 crore in financial year 2004-05, Rs.942.40 crore in financial year 2005-06, Rs.1287.40
crore in financial year 2006-07,  Rs.1,802.19 crore in financial year 2007-08, Rs.1377 crore in financial year 2008-
09, Rs.861.80 crore in financial year 2009-10, Rs.175 crore in financial year 2010-11, Rs.250 crore in financial year
2011-12,  Rs.725  crore  in  financial  year  2012-13,  Rs.383.33  crore  in  financial  year  2013-14,  Rs.383.33  crore  in
financial  year  2014-15,  Rs.133.33  crore  in  financial  year  2015-16,  Rs.133.33  crore  in  financial  year  2016-17,
Rs.133.33 crore in financial year 2017-18 and Rs.133.33 crore in financial year 2018-19.

2. Working Capital Loans from Banks referred to in C above are secured by hypothecation of present and future stock of
raw materials, stock-in-process, finished goods, stores and spares, book debts, outstanding monies, receivable claims,
etc. save and except receivable of Oil and Gas Division.

SCHEDULE ‘D’

UNSECURED  LOANS

Long Term
i)  From Banks
ii)  From Others

Short Term
i)  From Banks
ii)  From Others

TOTAL

A.

B.

98

(Rs. in crore)

As at
31st March, 2004

As at
31st March, 2003

     4,064.12
     1,796.83

  5,851.50
  1,979.95

5,860.95

  7,831.45

3,676.49
0.15

            150.00
_

3676.64
  9,537.59

150.00
  7,981.45

Reliance Industries Limited

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘E’

FIXED ASSETS

Gross Block

Depreciation

Description

As at
01-04-2003

Additions

Deductions  /
Adjustments

As at
31-03-2004

As at
01-04-2003

For the Deductions  /

Upto
Adjustments 31-03-2004

Year

(Rs in crore)

Net  Block
As at

 As at
31-03-2004 31-03-2003

OWN ASSETS :
Leasehold  Land
Freehold  Land
Development  Rights  /
Producing  Properties
Buildings
Plant  &  Machinery
Electrical  Installations
Equipments
Furniture  &  Fixtures
Vehicles
Ships
Aircrafts  &  Helicopters
Jetties

56.79
230.50

1.63
35.69

_
0.02

58.42
       266.17

4.72
              _

0.53
            _

5.25

52.07
_
_                 _         266.17        230.50

53.17

    1,056.46
    2,724.41
  41,997.39
       776.74
       655.78
       199.72
       138.22
       214.78
         46.92
       646.97

    1,191.45
       121.44
    1,066.44
       173.92
       196.98
         31.38
         20.24
         46.06
       182.83
              _

                 _
              1.46
            82.17
              0.13
              0.58
              0.65
            15.23
                 _
                 _
                 _

    2,247.91
    2,844.39
  42,981.66
       950.53
       852.18
       230.45
       143.23
       260.84
       229.75
       646.97

       434.03      109.22
       628.11        98.14
  15,623.20   2,714.78
       414.28        47.30
       212.47        47.73
         96.47        20.64
         61.21        19.73
       168.31          7.55
         32.68        26.30
       133.44        96.23

_         543.25      1,704.66        622.43
0.36         725.89      2,118.50     2,096.30
65.76    18,272.22    24,709.44   26,374.19
0.04         461.54         488.99        362.46
0.28         259.92         592.26        443.31
0.40         116.71         113.74        103.25
11.96           68.98           74.25          77.01
_         175.86           84.98          46.47
_           58.98         170.77          14.24
_         229.67         417.30        513.53

Sub-Total

  48,744.68

    3,068.06

          100.24

  51,712.50

  17,808.92   3,188.15*

78.80    20,918.27    30,794.23   30,935.76

LEASED  ASSETS :
Plant  &  Machinery
Ships

Sub-Total

INTANGIBLE  ASSETS  **
Technical Knowhow fees #
Software  #
Sub-Total

Total
Previous  Year
Capital  Workin-Progress

NOTES :

         15.49
           9.98

         25.47

              _
              _

                 _
                 _

         15.49
           9.98

           8.74          2.87
           3.65          2.00

_           11.61             3.88            6.75
 _             5.65             4.33            6.33

              _

                 _

         25.47

         12.39          4.87

_           17.26             8.21          13.08

    1,741.88
         85.84
    1,827.72

              _
           8.16
           8.16

                 _
                 _
                 _

    1,741.88
         94.00
    1,835.88

       610.84      122.19
         29.42        19.97
       640.26      142.16

_         733.03      1,008.85     1,131.04
_           49.39           44.61          56.42
_         782.42      1,053.46     1,187.46

  50,597.87
  46,727.47

    3,076.22
    3,991.41

          100.24
          121.01

  53,573.85
  50,597.87

  18,461.57   3,335.18
  15,076.94   3,453.17

78.80    21,717.95    31,855.90   32,136.30
68.54    18,461.57    32,136.30

3,388.19     2,010.63

a) Leasehold  Land  includes  Rs.  0.21  crore  (Previous  Year  Rs.  0.21  crore)  in  respect  of  which  lease-deeds  are  pending

execution.

b) Buildings include :

i) Cost of shares in Co-operative Societies Rs. 0.01 crore ( Previous Year Rs. 0.01 crore).
ii) Rs. 93.20 crore (Previous Year Rs. 93.20 crore) incurred towards purchase/ acquisition of 1,94,819 Equity shares of
Re.1 each of M/s. Mature Trading and Investments Pvt. Limited with a right of occupancy of certain area of a commercial
premises.

c) Capital-work-in progress includes :

i) Rs.113.00 crore on account of pre-operative expenses (Previous Year Rs.76.76 crore)
ii) Rs.271.82 crore on account of cost of construction materials at site. (Previous Year Rs.133.97 crore)
iii) Rs.1170.91 crore on account of advance against capital expenditure. (Previous Year Rs.279.18 crore)

d) Additions/ Deletions and Capital work in Progress is net of Rs.12.98 crore on account of exchange difference during the

year. (Previous Year Rs.13.91 crore)

e) The Ownership of Jetties vests with Gujarat Maritime Board. However, under an agreement with Gujarat Maritime Board,

the Company has been permitted to use the same at a concessional rate.

f) Gross Block includes Rs. 2,733.53 crore (Previous Year Rs. 2,735.81 crore) being the amount added on revaluation of

Plant and Machinery as at 01-04-1997.

*  Refer to Note 7, Schedule ‘N’
** Intangible assets are re-grouped from Plant & Machinery and Equipments
#  Other than internally generated

Reliance Industries Limited

99

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘F’

CURRENT  ASSETS

INVENTORIES
Stores, Chemicals and Packing Materials
Raw  Materials
Stock-in-Process
Finished Goods / Traded Goods

SUNDRY DEBTORS (Unsecured) #
Over six months
Considered  good
Considered  doubtful

Less : Provision

Others, considered good

CASH AND BANK BALANCES
Cash on hand
Balance with Banks
In Current Accounts :

with Scheduled Banks
With Others

In Fixed Deposit Accounts :
With Scheduled Banks
With Others

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

      839.97
   2,881.83
      752.38
   2,757.04

       10.59
            _
10.59
            _
10.59
   3,117.42

    1,004.06
    2,391.52
       939.55
    3,175.28

7,231.22

    7,510.41

         15.50
       113.23
       128.73
       113.23
         15.50
    2,985.23

3,128.01

    3,000.73

         2.44

           3.04

      206.20
         0.75

       15.51
       45.98

       134.28
              _

         12.80
_

OTHER CURRENT ASSETS
Interest  Accrued On Investments @
Premium Accrued on Investments in Preference Shares $

      779.21
      197.58

TOTAL

270.88

       150.12

       464.08
              _

976.79

 11,606.90

       464.08

  11,125.34

# Sundry Debtors include Rs. NIL (Previous Year Rs.10.26 crore) from Reliance Communications Infrastructure Limited,
Rs.NIL (Previous Year Rs. 3.14 crore) from Reliance Infocomm Limited and Rs 3.43 crore (Previous Year Rs NIL) from
Reliance Energy Limited, companies under the same management .

@ Interest Accrued on Investments includes Rs. 732.02 crore (Previous Year Rs. 490.58 crore) accrued on Deep Discount

Bonds issued by Reliance Communications Infrastructure Limited, a company under the same management.

$ Premium accrued on Investments in Preference Shares represents premium accrued on Preference Shares issued by

Reliance Infocomm Limited, a company under the same management.

100

Reliance Industries Limited

Schedules forming part of the Consolidated Balance Sheet

GROWTH IS LIFE

SCHEDULE ‘G’

LOANS  AND ADVANCES

UNSECURED - (Considered Good)
Advances recoverable in cash or in kind or for
         value to be received
Advance Tax (net of Provisions)
Deposits
Balance with Customs, Central Excise Authorities, etc.

     TOTAL

Advances  include:

As at
 31st March, 2004

(Rs. in crore)

As at
31st March, 2003

4,634.94
81.89
2,003.59
202.43

6,922.85

5,404.76
     151.06
2,058.92
190.67

7,805.41

(i)

(ii)

Rs.Nil (Previous Year Rs.0.35 crore) to the Officers of the Company (Maximum amount outstanding at any time during
the year Rs.0.35 crore).

Rs. Nil (Previous Year Rs. 888.00 crore) paid to Reliance Infocomm Limited, a company under the same management,
towards Debenture Application money/Call Money Advance pending allotment (Maximum amount outstanding at any
time during the year Rs. 888.00 crore).

(iii) Rs. Nil (Previous Year Rs. 2.83 crore) paid to others towards Shares Application money pending allotment.
(iv) Rs.  37.60  crore  (Previous  Year  Rs.  40.10  crore)  receivable  from  Reliance  Communication  Infrastructure  Limited
(Maximum  amount  outstanding  at  any  time  during  the  year  Rs.  40.10  crore)  and  Rs.  14.57  crore  (Previous  Year
Rs.15.53  crore)  receivable  from  Reliance  Infocomm  Limited  (Maximum  amount  outstanding  at  any  time  during  the
year  Rs.15.53 crore), companies under the same management, towards net investment in finance leases given.

SCHEDULE ‘H’

CURRENT LIABILITIES AND PROVISIONS

CURRENT  LIABILITIES
Sundry Creditors - Small Scale Industries

- Others *
Liability for Leased Assets
Unpaid Dividend #
Unpaid matured debentures #
Unpaid Call Money #
Interest accrued on above #
Interest accrued but not due on Loans

As at
31st March, 2004

(Rs. in crore)

As at
31st March, 2003

3.10
  11,006.59
          6.81
         49.73
         39.53
          0.03
          1.02
       365.76

2.69
    9,070.59
         13.99
         45.93
         45.23
          0.01
          1.83
       378.32

11,472.57

        9,558.59

PROVISIONS
Provision for Wealth Tax
Provision for Income Tax
Provision for Leave encashment/ Superannuation / Gratuity
Proposed  Dividend
Tax on Dividend

         37.16
0.32
111.30
       733.10
         91.64

         30.16
          0.17
87.04
       698.19
         89.46

TOTAL

973.52

           905.02

12,446.09

10,463.61

*

Includes for capital expenditure Rs.676.45 crore (Previous Year Rs.717.48 crore).

# These figures do not include any amounts, due and outstanding, to be credited to  Investor  Education and Protection

Fund.

Reliance Industries Limited

101

Schedules forming part of the Consolidated Profit and Loss Account

GROWTH IS LIFE

SCHEDULE ‘I’

OTHER INCOME

Dividend :

From Current Investments
From Long Term Investments
[Tax Deducted at Source Rs NIL (Previous Year
Rs. 14.37 crore.)]

2003-04

(Rs. in crore)

2002-03

             _
          4.54

             0.11
           92.69

Interest Received :

From Current Investments
From Long Term Investments
From Others
[Tax Deducted at Source Rs. 36.75 crore (Previous Year
Rs. 79.16 crore.)]

      144.79
      253.84
      262.34

Premium on Investments in Preference Shares

4.54

92.80

         147.14
         209.22
         163.58

 660.97

          519.94

      197.58

                 _

Profit/(Loss) on Sale of Long Term  Investments (net)
Profit on Sale of Current Investments (net)

          8.27
        98.95

             0.66
           36.31

Profit on Sale of Fixed Assets
Miscellaneous  Income

            TOTAL

SCHEDULE ‘J’

107.22
         1.49
      126.92

            36.97
              2.52
          154.25

   1,098.72

          806.48

VARIATION IN STOCKS

2003-04

(Rs. in crore)

2002-03

STOCK-IN-TRADE (at close)
Finished/Traded  Goods
Stock-in-process

STOCK-IN-TRADE  (at  commencement)
Finished  Goods
Stock-in-process

 2,757.04
    752.38

 3,175.28
    939.55

 3,175.28
    939.55

3,509.42

       4,114.83

 1,159.51
    519.83

4,114.83

       1,679.34

            TOTAL

   (605.41)

       2,435.49

102

Reliance Industries Limited

GROWTH IS LIFE

Schedules forming part of the Consolidated Profit and Loss Account

SCHEDULE ‘K’

MANUFACTURING AND OTHER EXPENSES

2003-04

(Rs. in crore)

2002-03

RAW MATERIAL CONSUMED
MANUFACTURING  EXPENSES

32,503.11

 30,856.93

Stores, Chemicals and Packing Materials
Electric Power, Fuel and Water
Machinery  Repairs
Building  Repairs
Labour, Processing and Machinery Hire Charges
Excise Duty provided on stocks
Lease Rent
Exchange Differences (Net)

1,263.37
    725.54
    155.82
      68.26
    167.58
     (48.10)
       8.68
   (265.96)

1,135.34
    719.40
    106.01
      30.60
    146.35
    193.60
      15.80
   (176.56)

2,075.19

   2,170.54

PAYMENTS TO AND PROVISIONS
FOR EMPLOYEES (including Managerial Remuneration)

Salaries, Wages and Bonus
Contribution to Provident Fund, Gratuity Fund,

    638.67

    475.55

Superannuation Fund, Employee’s State Insurance
Scheme, Pension Scheme, Labour Welfare Fund etc. 70.54
      97.16

Employee’s Welfare and other amenities

      99.11
      86.17

806.37

      660.83

SALES AND DISTRIBUTION EXPENSES
Samples, Sales Promotion and
Advertisement  Expenses

Brokerage, Discount and Commission
Warehousing  and  Distribution  Expenses
Sales Tax including defeased / Service Tax
Bad debts written off
Less: Provision for Doubtful Debts Written back
Provision for Doubtful Debts (net)

ESTABLISHMENT  EXPENSES

Insurance
Rent
Rates & Taxes
Other  Repairs
Travelling  Expenses
Payment to Auditors
Professional  Fees
Loss on Sale of Discarded Assets
General  Expenses*
Wealth Tax
Charity and Donations

220.64
    315.67
    922.74
    802.80
113.23
(113.23)
           _

    234.37
207.38
    181.82
      83.18
    104.09
       4.75
    210.27
      14.09
    452.98
       7.00
      36.44

    159.98
    141.97
    944.87
    476.19
_
_

       4.76

2,261.85

1,727.77

223.34
    124.70
    123.17
      71.99
      58.14
       4.70
    189.48
      23.67
    262.47
       6.00
      42.33

Less : Preoperative Expenses of Projects Under
Commissioning  (Net)

TOTAL

1,536.37
39,182.89

       26.52

 39,156.37

   1,129.99
36,546.06

         4.29

 36,541.77

* Includes investments written off Rs. NIL (Previous Year Rs. 18.15 crore)

Reliance Industries Limited

103

Schedules forming part of the Consolidated Profit and Loss Account

GROWTH IS LIFE

SCHEDULE ‘L’

INTEREST

Debentures
Fixed Loans
Others

TOTAL

SCHEDULE ‘M’

2003-04

1,126.79
118.90
193.98

1,439.67

 (Rs. in crore)

2002-03

       1,276.04
          196.60
            85.84

1,558.48

SIGNIFICANT ACCOUNTING POLICIES TO THE CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

1. Principles of consolidation

The consolidated financial statements relate to Reliance Industries Limited (‘the Company’) and its subsidiary companies.
The consolidated financial statements have been prepared on the following basis:

a) The  financial  statements  of  the  Company  and  its  subsidiary  companies  are  combined  on  a  line-by-line  basis  by
adding together the book values of like items of assets, liabilities, income and expenses, after fully eliminating intra-
group balances and intra-group transactions resulting in unrealised profits or losses in accordance with Accounting
Standard (AS) 21 - “Consolidated Financial Statements” issued by the Institute of Chartered Accountants of India.

b)

In case of foreign subsidiaries, revenue items are consolidated at the average rate prevailing during the year. All
assets and liabilities are converted at rates prevailing at the end of the year. Any exchange difference arising on
consolidation is recognised in the profit and loss account except in cases where they relate to acquisition of fixed
assets in which case they are adjusted to the carrying cost of such assets.

c) The difference between the cost of investment in the subsidiaries, over the net assets at the time of acquisition of
shares in the subsidiaries is recognised in the financial statements as Goodwill or Capital Reserve as the case may
be.

d) The  difference  between  the  proceeds  from  disposal  of  investment  in  a  subsidiary  and  the  carrying  amount  of  its
assets  less  liabilities  as  of  the  date  of  disposal  is  recognised  in  the  consolidated  statement  of  Profit  and  Loss
account as the profit or loss on disposal of investment in subsidiary.

e) Minority Interest’s share of net profit of consolidated subsidiaries for the year is identified and adjusted against the

income of the group in order to arrive at the net income attributable to shareholders of the Company.

f) Minority Interest’s share of net assets of consolidated subsidiaries is identified and presented in the consolidated

balance sheet separate from liabilities and the equity of the Company’s shareholders.

g)

In case of associates where the Company directly or indirectly through subsidiaries holds more than 20% of equity,
Investments in associates are accounted for using equity method in accordance with Accounting Standard (AS) 23
-”Accounting for investments in associates in consolidated financial statements” issued by the Institute of Chartered
Accountants of India.

h) The  Company  accounts  for  its  share  in  the  change  in  the  net  assets  of  the  associates,  post  acquisition,  after
eliminating  unrealised  profits  and  losses  resulting  from  transactions  between  the  Company  and  its  associates  to
the extent of its share, through its profit and loss account to the extent such change is attributable to the associates’
profit and loss account and through its reserves for the balance, based on available information.

i)

j)

The difference between the cost of investment in the associates and the share of net assets at the time of acquisition
of shares in the associates is identified in the financial statements as Goodwill or Capital Reserve as the case may
be.

As  far  as  possible,  the  consolidated  financial  statements  are  prepared  using  uniform  accounting  policies  for  like
transactions and other events in similar circumstances and are presented in the same manner as the Company’s
separate  financial  statements.

2.

Investments  other  than  in  subsidiaries  and  associates  have  been  accounted  as  per  Accounting  Standard  (AS)  13  -
“Accounting  for  Investments”.

3. Other significant accounting policies :

These are set out under “Significant Accounting Policies” as given in the Unconsolidated Financial Statements of Reliance
Industries Limited and its subsidiaries.

104

Reliance Industries Limited

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’

NOTES ON ACCOUNTS TO CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

1. The subsidiary companies considered in the consolidated financial statements are:

Name of the Subsidiaries

Reliance Industrial Investments and Holdings Limited
Reliance Power Ventures Limited
Reliance  Ventures  Limited
Reliance Strategic Investments Limited
Reliance Infocom Inc.
Reliance  Communications  Inc.
Reliance Communications (U.K.) Limited
Reliance  Technologies  LLC
Reliance Infocom B.V.
Reliance  Communications  International  Inc.
Reliance LNG Limited
Gas Transportation & Infrastructure Company Limited

Country of
incorporation

Proportion  of
ownership  interest

India
India
India
India
U.S.A.
U.S.A.
U.K.
U.S.A.
Netherlands
U.S.A.
India
India

100%
100%
100%
100%
100%
100%
100%
90%
100%
100%
90%
100%

2. The significant associate companies considered in the consolidated financial statements are:

Name of the associate companies

Reliance Capital Limited
Reliance  Industrial  Infrastructure  Limited*
Reliance Energy Limited (Formerly BSES Limited)
Reliance  Communication  Infrastructure  Limited
Reliance  Telecom  Limited
Reliance Life Insurance Company Limited
Reliance General Insurance Company  Limited
Reliance  Petroinvestments  Limited
Reliance Europe  Limited
* Accounted for based on unaudited financial results.

Country of
Incorporation

Proportion  of
ownership  interest

India
India
India
India
India
India
India
India
U.K.

46.71%
46.23%
41.03%
45.00%
25.60%
25.00%
25.00%
50.00%
50.00%

3. The carrying amount of investments includes goodwill (net of Capital Reserve) arising on acquisition of the associates

of Rs. 342.25 crore (Previous Year Rs. 456.53 crore)

4. The  financial  statements  of  Reliance  Infocom  Inc.,  Reliance  Technologies  LLC,  Reliance  Communications  Inc.  and
Reliance Communications International Inc. have been prepared under US GAAP and Reliance Communications (UK)
Ltd has been prepared under UK GAAP and Reliance Infocom BV has been prepared under Netherlands GAAP. The
differences in accounting policies between the Company and its subsidiaries are not material.

5. As  required  by  Accounting  Standard  (AS-23)  on  Accounting  for  Investments  in  Associates  in  Consolidated  Financial
Statements issued by the Institute of Chartered Accountants of India, the carrying amount of investments in Associates
at the beginning of the year have been restated by applying “Equity Method” of accounting from the date of acquisition
of the associates and corresponding adjustment has been made to the retained earnings at the beginning of the year
after eliminating unrealised profits, if any.

6. Turnover includes Income from Services of Rs. 1421.84 crore (Previous Year Rs. 364.56 crore).

7. The Gross Block of Fixed Assets include Rs. 2733.53 crore (Previous Year Rs 2735.81 crore) on account of revaluation
of Fixed Assets carried out in the past. Consequent to the said revaluation there is an additional charge of depreciation
of Rs.84.37 crore (Previous Year Rs. 116.61 crore) and an equivalent amount has been withdrawn from General Reserve
and credited to the Profit and Loss Account.

8. On account of prudence and as originally recommended by Accounting Standard 26 on “Intangible Assets”, issued by
the Institute of Chartered Accountants of India, expenditure on employee separation scheme has been charged to the
Profit and Loss Account, instead of being amortised over 60 months.

Accordingly, Rs.107.42 crore expenditure incurred on employee separation schemes announced during the year and
Rs.47.15  crore  being  the  unamortised  Miscellaneous  Expenditure  on  employee  separation  as  at  1.4.2003  has  been
charged under the head Payments to and Provisions for employees in the Profit & Loss Account.

Consequent to the above, the profit for the year is lower by Rs 117.37 crore.

Reliance Industries Limited

105

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

9. Managerial  Remuneration:

i)

ii)

Salaries

Perquisites

iii) Commission

iv) Leave salary / Encashment

v) Contribution to provident fund and Superannuation fund

vi) Provision for gratuity

2003-04

(Rs in crore)
2002-03

1.65

1.47

36.59

0.56

0.40

0.29

40.96

1.81

1.62

29.86

1.55

0.46

0.07

35.37

10. A sum of Rs. 2.18 crore (net debit) [Previous Year Rs. 3.73 crore (net credit)] is adjusted to general expenses

representing Net Prior Period Items.

11. The deferred tax liability as at 31st March, 2004 comprise of the following:

a. Deferred Tax Liability

Related to fixed assets

b. Deferred Tax Assets

As at   31st
March, 2004

(Rs. in crore)

As at 31st
March, 2003

3,811.43

2,955.94

(i) Disallowance u/s 43B of the Income Tax Act 1961

(ii) Provision for doubtful debts

336.59
_

229.43

41.69

c. Provision for deferred tax (Net)

12. EARNINGS PER SHARE (EPS)

a) Net Profit as per Profit and Loss Account (Rs.in crore)

b) Less : Interim dividend on Preference Shares (Rs.in crore)

c)

Less : Provision for taxation for earlier years (Rs.in crore)

d) Net profit available for equity shareholder

(Numerator used for calculation) (Rs.in crore)

e) Weighted Average number of equity shares used as

336.59

3,474.84

2003-04

5,168.99
_

23.03

5,145.96

271.12

2,684.82

2002-03

4,003.31

20.08
_

3,983.31

denominator for calculating EPS

139,63,77,536

139,63,77,536

f)

Basic and Diluted Earnings per share (Rs.) :
(Face value Rs.10 each)

36.85

28.53

106

Reliance Industries Limited

GROWTH IS LIFE

Notes on Consolidated Accounts

13. Segment  Information:

The Company has identified three reportable segments viz. Petrochemicals, Refining and others. Segments have been
identified  and  reported  taking  into  account  nature  of  products  and  services,  the  differing  risks  and  returns  and  the
internal business reporting systems. The accounting policies adopted for segment reporting are in line with the accounting
policy of the Company with following additional policies for segment reporting.

(a) Revenue and expenses have been identified to a segment on the basis of relationship to operating activities of the
segment.  Revenue  and  expenses  which  relate  to  enterprise  as  a  whole  and  are  not  allocable  to  a  segment  on
reasonable basis have been disclosed as “Unallocable”.

(b) Segment  assets  and  segment  liabilities  represent  assets  and  liabilities  in  respective  segments.  Investments,  tax
related assets and other assets and liabilities that cannot be allocated to a segment on reasonable basis have been
disclosed  as  “Unallocable”.

(i) Primary Segment Information :

(Rs.in crore)

Particulars

Petrochemicals

Refining

Others

Unallocable

Sub-Total

Eliminations

Total

2003-2004

2002-2003

2003-2004

2002-2003

2003-2004

2002-2003

2003-2004

2002-2003

2003-2004

2002-2003

2003-2004

2002-2003

2003-2004

2002-2003

1 Segment  Revenue
External  Turnover
Intra  Segment  Turnover
Inter  Segment  Turnover

Gross  Turnover
Less:  Excise  duty  recovered

23,423.86
7,050.05
-

30,473.91
    2,089.18

21,791.01
    7,399.38
-

  29,190.39
    1,834.63

30,520.16
-
11,086.13

26,884.20
               -
7,524.92

2,526.82
         34.69
-

  41,606.29
    2,347.42

  34,409.12
    2,243.80

    2,561.51
           8.90

1,432.88
        41.33
-

   1,474.21
      119.59

Net  Turnover

  28,384.73

  27,355.76

  39,258.87

  32,165.32

    2,552.61

   1,354.62

-
 -
-

-
-

-

-
-
 -

-
   -

  -

  56,470.84
7,084.74
11,086.13

74,641.71
  4,445.50

  50,108.09
   7,440.71
   7,524.92

65,073.72
   4,198.02

                -
    (7,084.74)
  (11,086.13)

                -
    (7,440.71)
    (7,524.92)

56,470.84
               -
               -

(18,170.87)
-

(14,965.63)
-

56,470.84
    4,445.50

50,108.09
              -
              -

50,108.09
   4,198.02

  70,196.21

  60,875.70

  (18,170.87)

  (14,965.63)

  52,025.34

  45,910.07

2 Segment  Result  before  Interest

  Extra ordinary items and Taxes
Less:  Interest  Expense
Add:  Interest  Income
Profit  before  Extra  ordinary
   Items and Taxes
Profit Before Tax
Current  Tax
Deferred  Tax
Net Profit after Tax

3 Other  Information
Segment  Assets
Segment  Liabilities
Capital  Expenditure
Depreciation
Non  Cash  Expenses

  other than depreciation

    3,368.44

    2,928.80

    3,499.67

    2,344.01

       588.96

      598.30        (368.30)
      1,439.67
       660.97

         40.81
    1,558.48
       519.94

    7,088.77
    1,439.67
       660.97

   5,911.92
   1,558.48
      519.94

-

-

   -

-

7,088.77
    1,439.67
       660.97

    3,368.44
    3,368.44

    2,928.80
    2,928.80

    3,499.67
    3,499.67

    2,344.01
    2,344.01

       588.96
       588.96

    3,368.44

    2,928.80

    3,499.67

    2,344.01

       588.96

      598.30     (1,147.00)
      598.30     (1,147.00)
         351.06
         790.02
      598.30     (2,288.08)

     (997.73)
     (997.73)
       246.07
       624.00
  (1,867.80)

    6,310.07
    6,310.07
       351.06
       790.02
    5,168.99

  14,256.03
    3,009.58
       438.74
    1,490.41

  14,975.72
    2,530.83
    1,181.68
    1,581.08

  29,911.06
    5,919.14
    1,548.86
    1,501.80

  27,694.80
    4,029.04
    2,416.52
    1,046.46

  15,843.90
       333.70
    2,205.85
       173.15

   4,130.62     11,944.42
      685.68       3,183.67
      870.52          125.48
      125.46            85.45

  16,618.42
    3,218.06
               -
         84.47

  71,955.41
  12,446.09
    4,318.93
    3,250.81

   4,873.38
   4,873.38
      246.07
      624.00
   4,003.31

  63,419.56
  10,463.61
   4,468.72
   2,837.47

           47.15

         92.96

47.15

        92.96

-
                -
-
-
-

-
                -
-
-
-

    6,310.07
    6,310.07
       351.06
       790.02
    5,168.99

71,955.41
12,446.09
4,318.93
  3,250.81

 -
-
-
-

-

-
-
-
-

-

47.15

92.96

5,911.92
   1,558.48
      519.94

   4,873.38
   4,873.38
      246.07
      624.00
   4,003.31

  63,419.56
  10,463.61
   4,468.72
   2,837.47

(a) As per Accounting Standard on Segment Reporting (AS-17), issued by the Institute of Chartered Accountant of India, the
Company  has  reported  the  above  on  consolidated  basis  including  businesses  conducted  through  its  subsidiaries  and
associates.

(b)

The reportable Segments are further described below :
_ The  petrochemicals  segment  includes  production  and  marketing  operations  of  petrochemical  products  namely,  High
and Low density Polyethylene, Polypropylene, Polyvinyl Chloride, Polyester Yarn, Polyester Fibres, Purified Terephthalic
Acid, Paraxylene, Ethylene Glycol, Olefins, Aromatics, Linear Alkyl Benzene and Polyethylene Terephthalate.

_ The refining segment includes production and marketing operations of the Petroleum refinery.
_ The businesses, which were not reportable segments during the year, have been grouped under the “Others” segment.

This mainly comprises of :

* Oil and Gas

* Textile

* Communication business conducted through subsidiaries and associates viz. Reliance Infocom Inc., Reliance Infocom
B.V.  ,Reliance  Technologies  LLC.,Reliance  Communications  Inc.,Reliance  Communications  (U.K.)  Ltd.,  Reliance
Communications International Inc., Reliance Infocomm Limited and Reliance Communications Infrastucture Limited.

* Risk and Finance business conducted through Reliance Petroinvest Limited, Reliance Capital Limited and Reliance

General Insurance Company Limited.

* Power business conducted through Reliance Energy Limited.

Reliance Industries Limited

107

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

(ii) Secondary  Segment  Information:

1. Segment Revenue – External Turnover

- Within India
- Outside India
Total  Revenue
2. Segment  Assets
- Within India
- Outside India
Total Assets

3. Segment  Liability
- Within India
- Outside India
Total  Liability

4. Capital  Expenditure

- Within India
- Outside India
Total  Expenditure

14. PROJECT  DEVELOPMENT  EXPENDITURE

(in respect of Projects included under Capital work-in-progress)

2003-04

(Rs. in crore)

2002-03

44,182.88
12,287.96
56,470.84

70,724.48
1,230.93
71,955.41

12,265.39
180.70
12,446.09

4,318.33
0.60
4,318.93

39,256.15
10,851.94
50,108.09

62,098.84
1,320.72
63,419.56

10,461.07
2.54
10,463.61

4,468.73
-
4,468.73

Opening  Balance

Add: Project Development  Expenditure transferred

from Profit and Loss Account
Interest  Capitalised

Less:Project Development  Expenses Capitalised

during the year
Closing  Balance

15. ADDITIONAL  INFORMATION

2003-04

26.52
143.75

76.76

170.27
247.03

134.03
113.00

(Rs. in crore)

2002-03

64.86

4.29
84.85

89.14
154.00

77.24
76.76

As at 31st
March, 2004

As at 31st
March, 2003

(Rs. in  crore)

(A) Estimated amount of contracts remaining to be executed on

Capital accounts and not provided for:
(i)
(ii)

In respect of joint ventures
In respect of others

(B) Uncalled liability on partly paid Shares

(C) Contingent  Liabilities

(i) Outstanding guarantees furnished to Banks and Financial

Institutions including in respect of Letters of credit
(a) In respect of joint ventures
(b) In respect of others

(ii) Guarantees to Banks and Financial Institutions against

credit facilities extended to third parties
(a) In respect of joint ventures
(b) In respect of others

39.99
1748.70

0.41

_

496.79

_

243.33

399.20
1,958.82

0.41

_

207.62

_

455.26

108

Reliance Industries Limited

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

(iii) Liability in respect of bills discounted with Banks

(a) In respect of joint ventures
(b) In respect of others

(iv) Claims against the Company / disputed liabilities

not acknowledged as debts
(a) In respect of joint ventures
(b) In respect of others

(v) Performance  Guarantees

(a) In respect of joint ventures
(b) In respect of others

(vi) Sales tax deferral liability assigned

As at 31st
March, 2004

As at 31st
March, 2003

(Rs. in crore)

_

588.87

158.95
400.77

35.79
1,277.94

5,036.31

_

502.03

133.10
261.03

166.21
4,936.56

3,700.71

(D) The Income-Tax assessments of the Company have been completed up to Assessment Year 2001-2002. The
disputed demand outstanding up to the said Assessment Year is Rs. 352.88 crore. Based on the decisions of
the  Appellate  authorities  and  the  interpretations  of  other  relevant  provisions,  the  Company  has  been  legally
advised that the demand is likely to be either deleted or substantially reduced and hence the reserves created
in the past would be adequate enough to meet the liabilities, if any, in respect of disputed matters which are
pending in appeals

16. Related Party Disclosures:

(i) List of related parties with whom transactions have taken place and relationships:

Sr No.

Name of the Related Party

Relationship

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

Reliance Life Insurance Company Limited

Associate Companies and Joint Ventures

Reliance General Insurance Company Limited

Reliance Capital Limited

Reliance Energy Limited (formerly BSES Limited )

Reliance  Infocomm  Limited

Reliance  Communications  Infrastructure  Limited

Reliance  Telecom  Limited

Reliance  Industrial  Infrastructure  Limited

Reliance  Europe  Limited

Reliance  Petroinvestments  Limited

Reliance Rubbers and Chemicals Limited

Indian  Petrochemicals  Corporation  Limited

Reliance  Enterprises  Limited

Reliance Global Trading Private Limited.

Reliance Utilities and Power Limited

Reliance Ports and Terminals Limited

Unincorporated Oil and  Gas Joint Ventures

Rosche Trading Private Limited

Shri Mukesh D Ambani

Shri Anil D Ambani

Shri Nikhil R Meswani

Shri Hital R Meswani

Shri H S Kohli

Key  Managerial  Personnel

Dhirubhai  Ambani  Foundation

Others

Jamnaben  Hirachand  Ambani  Foundation

Dhirubai Ambani Memorial Trust

Hirachand Govardhandas Ambani Public Charitable Trust

Reliance Industries Limited

109

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

(ii) Transactions during the year with related parties :

A s s o c i a t e s

K e y
M a n a g e r i a l
P e r s o n n e l

(Rs. in crore)

O t h e r s

T o t a l

Sr. Nature  of  Transactions
N o . (Excluding  reimbursements)

A) Debentures  Issued

Balance as at 1st April,2003

Issued during the year

Repaid during the year

Balance as at 31st March, 2004

B) Loans Taken

Balance as at 1st April,2003

Taken during the year

Repaid during the year

Balance as at 31st March, 2004

C) Fixed Assets/Capital Work in Progress

Balance of Assets taken on Lease as on 1st April,2003

Assets taken on Lease during the year

Balance of Assets taken on Lease as at 31st March, 2004

Assets given on Lease during the year

Assets Purchased during the year

D) Investments

Balance as at 1st April,2003

Purchased/adjusted during the year

Sold during the year

Balance as at 31st March, 2004

68.03

1,020.00
(1,211.03)
187.03
(218.50)
_

(68.03)

154.09

5,041.04
(499.49)
4,047.98
(345.40)
1,147.15
(154.09)

13.98

_

(0.78)

6.81
(13.98)
_

(58.88)
8.15
(11.87)

6,090.67

8,387.02
(4,389.96)
_

(1,645.53)
14,436.80
(6,090.67)

E) Premium Accrued on Investments in Preference Shares 197.58

F)

Interest Accrued on Investments

G) Sundry Debtors as at 31st March, 2004

732.02
(490.58)

164.31
(149.20)

110

Reliance Industries Limited

68.03

1,020.00
(1,211.03)
187.03
(218.50)
_

(68.03)

154.09

5,041.04
(499.49)
4,047.98
(345.40)
1,147.15
(154.09)

13.98

_

(0.78)

6.81
(13.98)
_

(58.88)
8.15
(11.87)

6,090.67

8,387.02
(4,389.96)
_

(1,645.53)
14,436.80
(6,090.67)

197.58

732.02
(490.58)

164.31
(149.20)

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

Sr. Nature  of  Transactions
N o . (Excluding  reimbursements)

H) Loans & Advances

i) Loans Given
Balance as at 1st April,2003

Given during the year

Returned during the year

Balance as at 31st March, 2004

ii) Advances recoverable in cash or in kind

Balance as at 1st April,2003

Given during the year

Returned/Adjusted during the year

Balance as at 31st March, 2004

iii) Deposit
Balance as at 1st April,2003

Given during the year

Returned during the year

Balance as at 31st March, 2004

I) Sundry  Creditors

Balance as at 31st March, 2004

J) Turnover

K) Sale of Investments

L) Other Income
Dividend

Interest  Received

Premium  Accrued on Investments in Preference Shares

Lease Rental Income

Miscellaneous  Income

M) Purchases

(Rs. in crore)

O t h e r s

T o t a l

A s s o c i a t e s

K e y
M a n a g e r i a l
P e r s o n n e l

2721.18

6,872.15
(6,634.75)
6,924.84
(5,245.99)
2,668.49
(2,721.18)

1,034.84

77.69
(1,396.93)
988.11
(2,684.23)
124.42
(1,034.84)

1,163.25

_

(736.46)
10.16
(210.05)
1,153.09
(1,163.25)

583.28
(1,755.17)
4,439.86
(1,369.38)

107.54
(179.40)

70.79
(132.82)
399.85
(434.93)
197.58

7.89
(8.32)
25.11
(55.06)

623.75
(171.24)

2,721.18

6,872.15
(6,634.75)
6,924.84
(5,245.99)
2,668.49
(2,721.18)

1,034.84

77.69
(1,396.93)
988.11
(2,684.23)
124.42
(1,034.84)

1,163.25

_

(736.46)
10.16
(210.05)
1,153.09
(1,163.25)

583.28
(1,755.17)
4,439.86
(1,369.38)

107.54
(179.40)

70.79
(132.82)
399.85
(434.93)
197.58

7.89
(8.32)
25.11
(55.06)

623.75
(171.24)

Reliance Industries Limited

111

GROWTH IS LIFE

Notes on Consolidated Accounts

SCHEDULE ‘N’ (contd.)

Sr. Nature  of  Transactions
N o . (Excluding  reimbursements)

N) Purchases of Investments

O) Expenditure
Interest Paid

Payments to and provisions for Directors

Directors’Sitting Fees (Rs.NIL,Previous Year Rs.30000)

Electric Power,Fuel and Water

Rent

Lease  Rentals

Professional  Fees

Charter Hire Charges

Insurance  Premium

Premium on Redemption

Assignment of Liability

Tank Farm Charges

Hire  Charges

Donations

Warehousing  and  Distribution  Charges

Product  Handling  charges

Wholesale Traffic Charges

Investments written off

Others

P) Guarantees  Issued

Financial  Guarantees

Performance  Guarantees

(Rs. in crore)

O t h e r s

T o t a l

A s s o c i a t e s

K e y
M a n a g e r i a l
P e r s o n n e l

1.93

108.41
(4.00)

372.09
(409.86)
91.17
(2.16)
9.02
(15.42)
16.95
(22.60)
12.57
(22.53)
63.32
(38.65)
_

(0.02)
147.03
(404.53)
5.55
(6.30)
29.87
(22.54)

657.10
(753.43)
78.94

173.70

_

(0.45)
43.03
(18.09)

243.33
(455.26)
1,236.82
(5,102.77)

40.96
(35.37)

1.93

108.41
(4.00)
40.96
(35.37)

372.09
(409.86)
91.17
(2.16)
9.02
(15.42)
16.95
(22.60)
12.57
(22.53)
63.32
(38.65)
_

(0.02)
147.03
(404.53)
5.55
(6.30)
29.87
(22.54)
16.51
(31.55)
657.10
(753.43)
78.94

173.70

_

(0.45)
43.03
(18.09)

243.33
(455.26)
1,236.82
(5,102.77)

16.51
(31.55)

  Note:  Figures in brackets represents previous year’s amounts.

112

Reliance Industries Limited

GROWTH IS LIFE

Consolidated Cash Flow Statement Annexed to the Balance Sheet
for the period April 2003-March 2004

2003-04

(Rs. in crore)

2002-03

 A: CASH FLOW FROM OPERATING ACTIVITIES:

Net Profit before tax as per Profit and Loss Account

      6,310.07

      4,873.38

Adjusted for:

Share in Income of Associates
Net Prior Year Adjustments
Miscellaneous Expenditure written off
Provision for Doubtful Debts
Provision for Diminution in value of Investments
(Profit) / Loss on Sale of Discarded Assets
Depreciation
Transferred from General Reserve
Effect of Exchange Rate Change
Profit on Sale of Investments
Dividend  Income
Interest / Other Income
Interest  Expenses

Operating Profit before Working Capital Changes
Adjusted for:

 Trade and Other Receivables
 Inventories
 Trade Payables

Cash Generated from Operations

Net Prior Year Adjustments
Taxes Paid
Net Cash from Operating Activities

        (58.08)
           2.18
         47.15
_
              _
         12.60
    3,335.18
       (84.37)
         14.96
      (107.22)
       (4.54)
      (858.52)
    1,439.67

     (418.41)
       279.19
    2,065.67

 B: CASH FLOW FROM INVESTING ACTIVITIES:

Purchase of Fixed Assets
Sale of Fixed Assets
Purchase of Investments
Sale of Investments
Movement in Loans
Interest  Income
Dividend  Income

Net Cash Used in Investing Activities

          (79.81)
           (3.73)
           15.72
             5.22
             0.60
           21.02
      3,453.17
        (615.70)
          (34.10)
         (36.32)
        (132.95)
        (519.94)
      1,558.48

      3,739.01
10,049.08

      3,631.66
      8,505.04

     (2,221.41)
    (2,536.34)
      2,996.14

     1,926.45
11,975.53

(2.18)
(305.06)
11,668.29

(4,360.38)
8.84
(37,462.84)
30,133.33
615.72
559.83
4.54

(10,500.96)

     (1,761.61)
      6,743.43

             3.73
        (149.15)
     6,598.01

    (3,757.06)
           27.20
   (29,607.12)
    26,349.95
     (524.74)
         389.67
         132.95

   (6,989.15)

Reliance Industries Limited

113

GROWTH IS LIFE

Consolidated Cash Flow Statement Annexed to the Balance Sheet
for the period April 2003-March 2004

 C: CASH FLOW FROM FINANCING ACTIVITIES:

Proceeds from Issue of Share Capital (Net)
Redemption of Preference Share Capital
Proceeds from Long Term Borrowings
Repayment of Long Term Borrowings
Short Term Loans
Dividends  Paid
Interest Paid

2003-04

(Rs. in crore)

2002-03

0.26
_

1,910.49
(4,749.08)
3,945.36
(731.51)
(1,422.09)

         401.74
       (400.00)
     8,172.56
    (7,656.76)
         579.31
       (622.72)
     (1,696.43)

Net Cash Used in Financing Activities

(1,046.57)

      (1,222.30)

Net Increase / (Decrease) in Cash and Cash Equivalents

Opening Balance of Cash and Cash Equivalents

Closing Balance of Cash and Cash Equivalents

120.76

150.12

270.88

     (1,613.44)

      1,763.56

          150.12

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. Chaturvedi
Partner

R. J. Shah
Partner

Mumbai
Dated: 29th April, 2004

M. D. Ambani
A. D. Ambani
N. R. Meswani
H. S. Kohli
R. H. Ambani
M. L. Bhakta
T. R. U. Pai
Y. P. Trivedi
Dr. D. V. Kapur
M. P. Modi
S.  Venkitaramanan
V. M. Ambani

-
-

Chairman & Managing Director
Vice-Chairman & Managing Director

} Executive  Directors

}

Directors

-

Company  Secretary

114

Reliance Industries Limited

GROWTH IS LIFE

Reconciliation of Net Profit determined under
Indian GAAP to Consolidated Net Income in accordance with US GAAP

The following reconciliation between Net Profit determined under generally accepted accounting principles in India (“Indian
GAAP”)  to  Consolidated  Net  Income  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States  of
America (“US GAAP”) has been provided as additional disclosure on a voluntary basis to assist readers who may be unfamiliar
with Indian GAAP which is the primary reporting basis.

Reconciliation of Profit determined under Indian GAAP with Net Income according to US GAAP.

Year ended 31st March, 2004

Net Profit determined under Indian GAAP

Adjustments  for  Consolidation

Consolidated Net Profit after tax determined under Indian GAAP

Adjustments to conform with US GAAP

Affiliates  and  Subsidiaries
Indirect  Preoperative  Expenses
Foreign  Currency  and  Hedging
Depreciation
Deferred Income Tax
Employee  Benefits
Loss on early extinguishment of debt
Other

Notes

Rs.
(crore)

US $
(Millions)

5,160
9
5,169

(163)
(26)
13
160
(60)
67
(148)
(6)

1
2
3
4
5
6
7

1,180
2
1,182

(37)
(6)
3
37
(14)
15
(34)
(1)

Consolidated net income in accordance with US GAAP

5,006

1,145

43.718 Rs. = 1 US $ (Exchange rate as on 31.03.2004)

Notes to Reconciliation of Net profit determined under Indian GAAP with Consolidated Net Income according to
US GAAP.

The  following  notes  show  the  difference  between  Indian  and  US  GAAP  and  necessary  adjustments  to  arrive  at
consolidated net income under the US GAAP.

1. Share in income of Affiliates and Subsidiaries

Under Indian GAAP and US GAAP,  the Company’s consolidated financial statements include its share of earnings of
affiliates and subsidiaries which is consistent with US GAAP. However, the net income under US GAAP includes the
earnings of subsidiaries and affiliates determined in accordance with US GAAP.

2.

Indirect  Preoperative  Expenses

Under  Indian  GAAP,  certain  indirect  expenses  incurred  during  construction  are  capitalized.  Under  US  GAAP,  such
indirect costs are expensed as incurred.

3. Foreign Currency and Hedging

Under Indian GAAP, foreign exchange difference relating to acquisition of fixed assets is adjusted to the carrying cost of
such  assets.  Other  foreign  exchange  differences  are  recognized  in  the  profit  and  loss  account.  Under  US  GAAP,  all
gains  or  losses  arising  out  of  foreign  exchange  differences  are  required  to  be  included  in  the  determination  of  net
income.

The  Company  also  enters  into  derivative  contracts  to  manage  its  exposures  to  fluctuations  in  interest  rates,  foreign
currencies  and  commodity  prices.  Substantially  all  such  contracts  are  regulated  by  agencies  of  the  Government  and
may  be  entered  into  only  for  the  purposes  of  hedging.  In  order  to  comply  with  regulations,  the  Company  maintains
extensive documentation to demonstrate that each such contract qualifies for, and is effective as, a hedge of cash flows
or foreign currency exposures.

Under Indian GAAP, the gain or loss on such derivative contracts are generally recognised when the underlying hedge
transaction settles, or upon earlier termination of the hedge.

Under US GAAP, the accounting for hedge contracts depends upon the nature of the hedge. For a derivative designated
as hedging an exposure to variable cash flow of a forecasted transaction, the effective portion of the derivative’s gain or
loss is recognised in income when the forecasted transaction affects earnings, or upon earlier termination of the hedge.

Reliance Industries Limited

115

4. Depreciation

GROWTH IS LIFE

Under  Indian  GAAP,  indirect  preoperative  expenses  incurred  during  construction  are  capitalized.  Under  US  GAAP,
such indirect costs must be expensed as incurred. Depreciation has been adjusted to take account of the US GAAP
adjustments to fixed assets for indirect preoperative expenses and foreign currencies.

5. Deferred Income Tax

The provision for taxation under Indian GAAP consists of the estimated tax currently payable and deferred income taxes
for timing differences between accounting income and taxable income at the substantively enacted income tax rates.

US  GAAP  requires  that  a  provision  for  such  deferred  income  taxes  be  made  for  the  future  tax  effects  of  temporary
differences between book and tax basis of assets at the enacted tax rates.

Accordingly, the reconciliation provides for an adjustment to reflect the differences due to tax rates and the tax effect of
US GAAP adjustments.

6. Employee  benefits

Under  Indian  GAAP,  provision  for  leave  encashment  is  accounted  for  on  actuarial  valuation  basis.  Compensation  to
employees who have opted for voluntary retirement scheme of the Company was being amortized over 60 months. On
account of prudence, with effect from 1 April, 2003, as originally recommended by Accounting Standard 26 on “Intangible
Assets” issued by the Institute of Chartered Accountants of India, expenditure on employee separation scheme and any
unamortized amounts have been charged to the Profit and Loss Account.

Under US GAAP, provision for leave encashment is accounted on actual basis. Compensation towards voluntary retirement
scheme is charged in the year in which the employees accept the offer.

7. Loss on extinguishment of debt

Under Indian GAAP, debt extinguishment premiums are adjusted against Securities Premium Account.

Under US GAAP, premiums for early extinguishment of debt are expensed as incurred.

As per our report of even date

For Deloitte Haskins & Sells

Chartered  Accountants

P. R. Barpande

Partner

Mumbai

Dated: 29th April, 2004

For and on behalf of the Board

A.D. Ambani

Vice-Chairman & Managing Director

N.R. Meswani

Executive  Director

International Accountants’ Report

To the Board of Directors of

RELIANCE INDUSTRIES LIMITED

We have audited the Balance Sheet of Reliance Industries Limited as of 31st March, 2004 and the Profit and Loss account
for the year then ended and have issued our report thereon dated 29th April, 2004. Our audit also included the accompanying
Reconciliation of Net Profit under Indian GAAP to Consolidated Net Income in accordance with US GAAP (“the Reconciliation”).

The Reconciliation is the responsibility of the Company’s management. Our responsibility is to express an opinion based on
our audit. In our opinion, such Reconciliation, when considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects, the information set  forth therein.

Mumbai
Dated: 29th April, 2004

For Deloitte Haskins & Sells
Chartered  Accountants

P. R. Barpande
Partner
(Membership No. 15291)

116

Reliance Industries Limited

GROWTH IS LIFE

CIRCULAR TO SHAREHOLDERS

Reliance Industries Limited

117

GROWTH IS LIFE

118

Reliance Industries Limited

GROWTH IS LIFE

Dear  Shareholders,

Dematerialisation of Securities

We are happy to inform you that over 92% of the equity share capital of our Company is held in dematerialised
form.  We request those investors still holding shares in physical form to convert their shares in dematerialised
form.

Why dematerialise shares?

1. Compulsory Demat

As  you  may  be  aware,  trading  in  the  shares  of  Reliance  Industries  Limited  is  under  compulsory  demat
segment.

2. Elimination of Odd lot

The concept of an “Odd Lot” in respect of dematerialized shares stands abolished i.e. in the DEMAT MODE
market lot becomes ONE share.

3. Demat – Most Preferred

Dematerialised securities are most preferred by the Banks and other financiers for providing credit facility
against  securities.  Generally,  demat  securities  attract  lower  margin  and  lower  interest  rate  compared  to
physical securities. Registered Brokers at the Stock Exchange prefer demated Stock for dealing.

4. Safety

Securities in dematerialized form reduce all risk of loss of certificates. Under your specific instructions the
same can be kept in “Frozen Mode” by your Depository Participant (DP)

How to dematerialise Shares?

Please follow the following procedure for dematerializing your shares:

• Open a Demat Account with any of the Depository Participants (DPs)

• Submit  Demat  request  Form  (DRF)  duly  signed  by  all  the  holders  along  with  the  share  certificates

only to the DPs.

• Obtain acknowledgment from the DP for having accepted the share certificates.

• Receive  a  confirmation  statement  of  holding  from  your  DP  within  15  days  from  the  lodgement  of

securities with DPs.

PLEASE  DO  NOT  SEND  THE  SHARE  CERTIFICATES/DOCUMENTS  TO  THE  COMPANY  OR  OUR
REGISTRAR & TRANSFER AGENT, M/s KARVY COMPUTERSHARE PRIVATE  LIMITED

In case you need any additional information on this matter please feel free to contact our special advisory cell.

Demat Advisory Cell
Karvy Computershare Private Limited
46, Avenue 4, Street No.1, Banjara Hills,
Hyderabad 500034, India
Telephone Nos: +91-40-23320666 / 23320711 / 23323031 / 23323037
e-mail: rilinvestor@karvy.com

In case you have already dematerialised your holdings kindly ignore this communication.

Reliance Industries Limited

119

GROWTH IS LIFE

Nomination facility

Section  109A  of  the  Companies  Act,  1956  provides  inter  alia,  the  facility  of  nomination  to  share/debenture  holders.  This
facility is mainly useful for all holders holding the shares/ debentures in single name. In case where the securities are held in
joint names, the nomination will be effective only in the event of the death of all the holders.

Investors are advised to avail of this facility, especially investors holding securities in single name, to avoid the process of
transmission by law.

Investors holding shares in physical form may send nomination form provided in this Annual Report or which may also be
downloaded from the Company’s website (www.ril.com under the section “Investor Relations”) to the Registrar and Transfer
Agent  of  the  Company  at  Hyderabad.  However,  if  the  share  are  held  in  dematerialized  form,  the  nomination  has  to  be
conveyed to your Depository Participant directly, as per the format prescribed by them.

Payment of dividend through Electronic Clearing Service

The  Reserve  Bank  of  India’s  Electronic  Clearance  Service  (ECS)provides  you  an  option  to  collect  your  dividend/interest
directly through your bank accounts rather than receiving them through post. Under this option, your bank account would be
directly credited and an advice thereof would be issued by us after the transaction is effected. Your bank branch will credit
your  account  and  indicate  the  credit  entry  as  “ECS”  in  your  pass  book/statement  of  account.  Presently,  only  individual
transactions upto Rs.1,00,000 are covered under the scheme. If you maintain more than one bank account, payment can be
received at any one of your accounts. You do not have to open a new bank account for the purpose. The highlights of this
service are:

a.

Instant credit to the bank account of the investor through electronic clearing at no extra cost.

b. Exposure to delays in postal service avoided.

c. As there can be no loss in transit of the instruments, issue of duplicate instrument is avoided;

d. Prompt credit of dividend/interest is assured.

e. No chance of fraudulent encashment of instrument.

The new method will enable you to receive the dividend/interest quickly and safely and will minimize the loss of warrants
sent through post or fraudulent encashment of the same.

If you would like to avail of this method of payment, you are requested to fill up the Mandate Form provided in this Annual
Report and mail to the Company’s registrar and transfer agents - M/s Karvy Computershare Private Limited, Unit: U-31, 46,
Avenue  4,  Street  No.1,  Banjara  Hills,  Hyderabad  500034.  The  information  provided  by  you  will  be  kept  confidential  and
would be utilized only for the purpose of effecting the payments meant for you.

This would be additional mode of payment. You would have the right to withdraw from this mode of payment by giving an
advance notice of six weeks. If you have furnished the bank account number and name of the bank and its branch for printing
those details on the dividend/interest warrant in response to our previous circular, you may still avail this method of payment
in substitution of your earlier instructions.

It may be noted that this facility is presently made available to the investors residing at fifteen centers, viz., Mumbai,
New Delhi, Kolkata, Chennai, Ahmedabad, Bangalore, Hyderabad, Pune, Kanpur, Nagpur, Jaipur, Chandigarh,
Bhubaneswar, Guwahati and Thiruvananthapuram. As per Reserve Bank of India (RBI), this service will shortly be
extended to some more centers.  Information from the investors residing in other areas will be used as and when RBI
issues necessary directions to this effect.

Investors holding shares in physical form may send there ECS Mandate Form provided in this Annual Report or which may
also be downloaded from the Company’s website (www.ril.com under the section “Investor Relations”) to the Registrar and
Transfer Agent of the Company at Hyderabad. However, if the share are held in dematerialized form, the ECS mandate has
to be conveyed to your Depository Participant directly, as per the format prescribed by them.

120

Reliance Industries Limited

GROWTH IS LIFE
Nomination Form
[ To be filled in by individual(s) ]

To,

From

Name of shareholder and address

Reliance  Industries  Limited
C/o. Karvy Computershare Private Ltd.
46, Avenue 4, Street No.1
Banjara Hills
Hyderabad 500 034

Folio No.

No. of Shares

I am/we are holder(s) of Shares of the Company as mentioned above. I/We nominate the following person in whom
all rights of transfer and/or amount payable in respect of Equity Shares shall vest in the event of my/our death.

Nominee’s name

Age

To be furnished in case the nominee is a minor

Date of Birth

Guardian’s Name & Address*

Occupation of
Nominee Tick (  )

1

5

Service

Professional

2

6

Business

3 Student

4

Household

Farmer

7 Others

Nominee’s

Address

Telephone No.

Email Address

Specimen signature of
Nominee / Guardian
(in case nominee
is minor)

* To be filled in case nominee is a minor

Kindly take the aforesaid details on record.

Thanking you,
Yours faithfully,

Pin Code

Fax No.

STD Code

Date..................................

Name and address of equity shareholder {as appearing on the Certificate(s)}

Signature (as per specimen with Company)

Sole/1st  holder

(address)
2nd holder
3rd holder
4th holder

Witness  (two)

1.

2.

Name and Address of Witness

Signature & Date

Reliance Industries Limited

121

INSTRUCTIONS :

GROWTH IS LIFE

1.

Please read the instructions given below very carefully and follow the same to the letter. If the form is not filled

as per instructions, the same will be rejected.

2.

The  nomination  can  be  made  by  individuals  only.  Non  individuals  including  society,  trust,  body  corporate,

partnership firm, Karta of Hindu Undivided Family, holder of power of attorney cannot nominate. If the Shares
are held jointly all joint holders shall sign (as per the specimen registered with the Company) the nomination

form.

3.

A minor can be nominated by a holder of Shares and in that event the name and address of the Guardian shall
be given by the holder.

4.

The nominee shall not be a trust, society, body corporate, partnership firm, Karta of Hindu Undivided Family,

or a power of attorney holder. A non-resident Indian can be a nominee on re-patriable basis.

5.

6.

7.

8.

9.

Transfer of Shares in favour of a nominee shall be a valid discharge by a Company against the legal heir(s).

Only one person can be nominated for a given folio.

Details of all holders in a folio need to be filled; else the request will be rejected.

The  nomination  will  be  registered  only  when  it  is  complete  in  all  respects  including  the  signature  of  (a)  all

registered holders (as per specimen lodged with the Company) and (b) the nominee.

Whenever the Shares in the given folio are entirely transferred or dematerialised, then this nomination will
stand rescinded.

10.

Upon receipt of a duly executed nomination form, the Registrars & Transfer Agent of the Company will register

the  form  and  allot  a  registration  number.  The  registration  number  and  folio  no.  should  be  quoted  by  the
nominee in all future correspondence.

11.

The nomination can be varied or cancelled by executing fresh nomination form.

12.

The Company will not entertain any claims other than those of a registered nominee, unless so directed by a

Court.

13.

The intimation regarding nomination / nomination form shall be filed in duplicate with the Registrars & Transfer
Agents of the Company who will return one copy thereof to the Shareholders.

14.

For shares held in dematerialised mode nomination is required to be filed with the Depository Participant in

their prescribed form.

FOR OFFICE USE ONLY

Nomination Registration Number

Date of Registration

Checked by (Name and Signature)

122

Reliance Industries Limited

GROWTH IS LIFE

ELECTRONIC CLEARING SERVICES (ECS) MANDATE FORMAT

To
Reliance Industries Limited
C/o. Karvy Computershare Private Limited
46, Avenue 4, Street No. 1, Banjara Hills
Hyderabad 500 034

Dear Sirs,

Please fill-in the information in CAPITAL LETTERS in ENGLISH ONLY. Please

FORM FOR ELECTRONIC CLEARING SERVICES FOR PAYMENT OF DIVIDEND/INTEREST.
wherever is applicable.

(cid:1)

For shares held in physical form

Master
Folio No.

For shares held in electronic form

FOR OFFICE USE ONLY

ECS
Ref.No.

DP. Id

Client Id

Name of
First holder

Bank name

Branch name

Branch code

(9 Digits Code Number appearing on the MICR Band of the cheque supplied by the Bank).
Please attach a xerox copy of a cheque or a blank cheque of your bank duly cancelled for
ensuring accuracy of the banks name, branch name and code number.

Savings

Current

Cash Credit

Account type

A/c. No. (as appearing
in the cheque book)

Effective date of this
mandate

(cid:1)

(cid:1)

(cid:1)

I, hereby, declare that the particulars given above are correct and complete. If any transaction is delayed or not effected
at all for reasons of incompleteness or incorrectness of information supplied as above, Karvy Computershare Private
Limited, will not be held responsible. I agree to avail the ECS facility provided by RBI, as and when implemented by RBI/
Reliance Industries Limited.

I further undertake to inform the Company any change in my Bank/branch and account number.

Dated : _________________
Note : On dematerialisation of existing physical shares, for which you have availed ECS facility, the above form

(Signature of First holder)

needs to be re-submitted.

Reliance Industries Limited

123

GROWTH IS LIFE

124

Reliance Industries Limited

List of Investor Service Centres of Karvy Computershare Private Limited

City name

STD  Code

Phone-Office

Fax Nos.

City name

STD  Code

Phone-Office

Fax Nos.

GROWTH IS LIFE

Bhubaneshwar

0674

2539287,2539387,2532103,

Agra

Ahmedabad

Aligarh

Allahabad

Anantapur

Ankleswar

Aurangabad

Bangalore

Bareilly

Belgaum

Bellary

Bharuch

Bhavnagar

Bhimavaram

Bhopal

0562

079

0571

0532

08554

02646

0240

080

0581

0831

0839

02642

0278

08816

0755

Calicut

Chandigarh

Chennai

Chilakaluripet

Coimbatore

Cuttack

Dehradun

Dindigul

Durgapur

Eluru

Erode

Ghaziabad

Gobichettipalayam

Gorakhpur

Guntur

Haldia

Hubli

Hyderabad

Indore

Jaipur

Jamnagar

Jamshedpur

Junagadh

Kakinada

Kanpur

Karaikudi

Karur

Kochi

Kolkata

0495

0172

044

08647

0422

0671

0135

0451

0343

08812

0424

0120

0425

0551

0863

03224

0836

040

0731

0141

0288

0657

0285

0884

0512

04565

04324

0484

033

2526660 to 63

2526663

26420422/26400527/28

26565551

2509106 to 08

2561073 to 74

2429272

2561073

249601/249607/249608

243291/243292/243392/

243955

2363517/23/24/30

26621184/26621192

2476797,  2476809

2402544/722/880

254531/32/33/34/35

242082/242394/241546

2525005/06/08/09

231766/67/68/69

2559332/2559337/

2574731/569/589/2729762

2532804

2760882,2760884

5071726,5071727,

5071728,5079702

28153445
28153658/28153181

—

—

—

6621169

2476797

2402933

—

—

—

—

—

—

—

—

28153181

257501

257502

2237501-502/2237503-505/

2237506/2237507

2335187/88

—

—

2713351, 2714046, 2714047

2714047

2436077/177

2586375 to 77

227851/52/54

2225601/03/15/16/17/24

  2701886,2701891,2700594

2226275,2226276

2333825,2333814

2326684/2326686

312381/276755 to 57

2353961/62/63/73

—

—

—

—

—

—

2346519

2326687

—

—

23320666 / 23323037

23323058

2431250/42/54,2269891  to 93

2375099,2363321,2375039

2557862 TO 65

2487020,2487045,2487048

2624154/2624140/2624125

2387382/2387383

2330127,2331445,3092333

437192 to 93

2269894

2364660

2553106

—

—

2387381

2558334

—

241892/241893/241894

241891

2310884,2322152

2323104

24644891/7231/24634788/89/

24644866,

5432,24652175 to 78

24634787

Lucknow

Madurai

Mangalore

Mattancherry

Mumbai

(Nariman  Point)

Mumbai  (Andheri)

0522

0452

0824

0484

022

022

2236820 to 26

2350855,2350852 to 854

2492302/2496332/2496352

2223243

2236826

2350856

—

—

30325645, 624

22855731

26730799/843/311/867/

153/292

26730152

Mysore

0821

2524292/2524293/2441520/

Nadiad

Nasik

Nellore

New Delhi

Palghat

Panjim

Patna

Pondicherry

Proddatur

Pune

Rajahmundry

Rajkot

Ranchi

Renukoot

Rourkela

Salem

0268

0253

0861

011

0491

0832

0612

0413

08564

020

0883

0281

0651

05446

0661

0427

2441524/2438003 - 06

2524294

2563210/2563245/2563248

2577811,5602542,5602543,

5602544

—

—

2349935/2349936/2349937

2349939

23324401/23353835/981

23324621

2547143

2426870 TO 74

2321354/55/56/57

—

—

—

2220636,  2220640,  2220633,

2220644

2220659

250822/250823/250824

—

4048790/91/92

25456842

2434468/2434469

2434471

2239403/2239404/2239338/

2294316

2330386,  2330394,  2330320

—

—

253179

253179

 2510771, 2510772

—

2335700/2335705/

2335701 - 704

2335705

Shimoga

0818

2228795/96/97/2227485/

Surat

Thanjavur

Theni

Tirupati

Tirupur

Trichur

Trichy

Trivandrum

Tumkur

Udupi

Vadodara

2226747

2357356/2351976/2369928

2226747

2368693

279407,  279408

261285,  261108

2252756

2205865,  5330158

2322483,  2322484

—

—

—

—

—

2791322,  2798200,  2793799,

2793800,  2791000

2725987, 2725989 to 991

2261891/2/3/4

2530962/63/64/65

2794132

2725987

—

—

2225325/2225389

2363207

0261

04362

04546

0877

0421

0487

0431

0471

0816

0825

0265

Vallabh  Vidhyanagar 02692

239407/239420/239450

—

Varanasi

Vijayawada

0542

0866

2225365,  2223814

2223814

2495200/400/500/600/

Vishakapatnam

0891

Vishakapatnam  -

700/800

2495300

2752915-18

2752915-18

Gajuwaka

0891

2511685,  2511686

—

Reliance Industries Limited

125

GROWTH IS LIFE

126

Reliance Industries Limited

GROWTH IS LIFE

ATTENDANCE  SLIP

Reliance  Industries  Limited

Registered Office: 3rd floor, Maker Chambers IV, 222, Nariman Point, Mumbai 400 021.

PLEASE FILL ATTENDANCE SLIP AND HAND IT OVER AT THE ENTRANCE OF THE MEETING HALL.
Joint shareholders may obtain additional Slip at the venue of the meeting.

DP. Id*

Client Id*

NAME AND ADDRESS OF THE SHAREHOLDER

Master Folio No.

No. of Share(s) held:

I hereby record my presence at the 30TH ANNUAL GENERAL MEETING of the Company held on Thursday, the 24th June,

2004 at 11.00 a.m. at Birla Matushri Sabhagar, 19, New Marine Lines, Mumbai 400 020.

Signature of the shareholder or proxy

*Applicable for investors holding shares in electronic form.

....................................................................................... TEAR  HERE .................................................................................................

Reliance  Industries  Limited

PROXY FORM

Registered Office: 3rd floor, Maker Chambers IV, 222, Nariman Point, Mumbai 400 021.

DP. Id*

Client Id*

Master Folio No.

I/We ..................................................................................................................................................................................................... of

............................................................................................................................. being a member/members of Reliance Industries

Limited hereby appoint ...........................................................................................................................................................................

of ........................................................................................................................................................................................  or failing him

............................................................................................................ of .................................................................................................

as my/our proxy to vote for me/us and on my/our behalf at the 30TH ANNUAL GENERAL MEETING to be held on Thursday,

the 24th June, 2004 at 11.00 a.m. or at any adjournment thereof.

Signed this ......................................... day of ................................................ 2004.

* Applicable for investors holding shares in electronic form.

Affix a 15

paise

revenue

stamp

NOTE:

(1)

The proxy in order to be effective should be duly stamped, completed and signed and must be deposited at the
Registered Office of the Company not less than 48 hours before the time for holding the aforesaid meeting. The
Proxy need not be a member of the Company.

(2) Members holding shares under more than one folio may use photocopy of this Proxy Form for other folios.  The

Company shall provide additional forms on request.

Reliance Industries Limited

127

GROWTH IS LIFE

Book Post

To,

If undelivered please return to:

Karvy Computershare Private Limited
46, Avenue 4, Street No. 1
Banjara  Hills
Hyderabad 500 034
India
Tel.  Nos.:  +91-40-23320666/23320711/23323037
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E-mail:  rilinvestor@karvy.com

128

Reliance Industries Limited

Growth is Life
www.ril.com