KotakMahindraBankLtd Standalone

Kotak Mahindra Bank Limited 99 Auditors’ Report To the Members of Kotak Mahindra Bank Limited 1. We have audited the attache d balance sheet o Kotak Mahindra Bank Limited (‘the Bank’) a s at 31st March , 2010 and als o the prot and loss account and cash fow statement or the year ended on that date annexed thereto. These nancial statements are the responsibility o the Bank’ s management. Our responsibility is to express an opinion on these nancial statements based on our audit. 2. We conducted our audit in accor dance with au diting standards generally accepted in India. T hose Standards require that we plan an d perorm the audit to obtain reasonable assurance about whether the nancial statements are ree o material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting principles used and signicant estimates made by management, as well as evaluating the overall nancial statement presentation. We believe that our audit provides a reasonable basis or our opinion. 3. The balance sheet and pr ot and loss a ccount are drawn up in conormity with Forms A and B (revised) o the Third S chedule to the B anking Regulation Act, 1949, read with Section 211 o the Companies Act, 1956 (‘the Companies Act’). 4. We report that: (a) We have obtained all the inormation and explanations, which to the best o our knowledge and belie were necessary or the purposes o our audit and have ound them to be satisactory; (b) In our opinion, the transactions o the Bank which have come to our notice have be en within its powers; (c) In our opinion, proper books o account as req uired by law have been ke pt by the Bank so ar as ap pears rom our e xamination o those books and proper returns adequate or the purposes o our audit have been received rom branches and representative oce; (d) The balance shee t, prot and loss account and ca sh fow statement dealt wi th by this report are in agr eement with the books o a ccount; (e) In our opinion, the balance s heet, prot and loss account and cash fow stateme nt dealt with by this report compl y with the accoun ting standards reerred to in sub‑section (3C) o Section 211 o the Companies Act, read with the guidelines issued by Reserve Bank o India insoar as they apply to the Bank; () On the basis o written repr esentations recei ved rom the directors, as on 31st March, 2010, and taken on record by the Board o Directors, we report that none o the directors are disqualied rom being appointed as a director in terms o clause (g) o sub‑section (1) o Section 274 o the Companies Act; (g) In our opinion and to the bes t o our inormation a nd according to the explanations given to us, the said accounts gi ve the inormation required by the Companies Act in the manner so required or banking companies, and give a true and air view in conormity with the accounting principles generally accepted in India: i. in case o the balance sheet, o the state o the aairs o the Bank as at 31st March, 2010; ii. in case o the prot and loss accoun t, o the prot or the year ended on that date; and iii. in case o cash fow statement, o the cash fo ws or the year ended on that date. For S.R. Batliboi & Co. Firm Registration No. 301003E Chartered Accountants per Viren H. Mehta Partner Membership No. 048749 Mumbai, 11th May , 2010

KotakMahindraBankLtd Standalone

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KotakMahindraBankLtd Standalone

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