| Content | Block D: working capital and loans: This is defined to include all physical
inventories owned, held or controlled by the factory as on the closing day of the
accounting year such as the materials, fuels and lubricants, stores, etc. that enter into
products manufactured by the factory itself or supplied by the factory to others for
processing. Physical working capital also includes the value of stock of materials,
fuels and stores, etc. purchased expressly for re-sale, semi-finished goods and goodsin-
process on account of others and goods made by the factory which are ready for
sale at the end of the accounting year. However, it does not include the stock of the
materials, fuels, stores, etc. supplied by others to the factory for processing. Finished
goods processed by others from raw materials supplied by the factory and held by
them are included and finished goods processed by the factory from raw materials
supplied by others, are excluded.
Outstanding loans represent all loans, whether short-term or long-term, whether
interest bearing or not, outstanding according to the books of the factory as on the
closing day of accounting year.
Fields are : Year, DSL, Opening and closing amount in Rs. for S. No. representing various items such as Raw materials, Fuels & lubricants etc.
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