Provisions. Contingent Liabilities and Contingent Assets

Provision is recognized in the accounts when there is a present obligation as a result of past event(s) and it is probable that an outllou . resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions a recognized at undiscounted present value of the best estimate required to settle the obligation at the reporting date. These estimates a .

reviewed at each reporting date and adjusted to reflect the current best estimates.

Contingent liabilities are disclosed unless the possibility of outflow of resources is remote.

Contingent assets are neither recognized nor disclosed in the financial statement.

Impairment of Financial Assets

The Company assesses on a forward-looking basis the expected^iedit^ss associated w ith its financial assets which are not liiirK valui through profit or loss. The impairment methodology applied^^^^^^^mher there has been a significant increase in credit risk.

^KolkataJ

For Bijan Ghosh & Associates Date: 15/05/2024

Chartered Accountants FOR AGNI GREEN POWER LTD.

For AGNI GREEN POWER LTD. _D,-.._A ,,

(l f Kolkata J ^ Jj \ /- n

Managing Director Director

((^/ 114, yy Director

^:2|pj,^daDⁿ^^; d Dr. Kanak Mukhopadhyay Mr.Arup Kumar Mahanta

₀'Gold Park;:, ^r 1 1 r

VVi\ /.-•/// (MANAGING DIRECTOR) (WHOLE-TIME DIRECTOR)

Place: Kolkata \\ v

Date: 15/05/2024 itf. ^ DIN-00254415 DIN: 00792851

Mr. Prabir Ranjan Karmakar ^r" Mr. Avishek kuinar Sinlm

(Chief Financial Officer) (Company Secretary)

M .No. A68136