Annual Survey of Industries 1993-1994

Data file: WORKING CAPITAL-1 (BLOCK 5)

Block -5 - WORKING CAPITALS & Loans :
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 goods-in-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 in this block are :
Common information in aoll the blocks : Industry,Running Sl. No.,State, Scheme,Record Category.
Other fields :
Row materials & components,Fuels and lubricants,Spares,stpres and others,Semi-finished goods,Finished goods,Total inventory etc.

Record type is 051 & 053 and they represent Opening Balance and Closing Balance respectively..