Tuesday, 16 April 2019

CORPORATE UPDATES 16.04.2019









Over 14,000 LLPs fate in limbo: MCA bars them from manufacturing & allied services

The Ministry of Corporate Affairs (MCA) has put a question mark over 14,646 Limited Liability Partnerships (LLPs) carrying out manufacturing activity through a recent clarification. The ministry has said that LLPs can’t carry out manufacturing and allied services. While it allowed LLPs to carry out trade, profession, services, and occupation under the LLP Act 2008, it has excluded manufacturing and allied services. The clarification has created confusion among LLPs. Government, through this, may now look to keep a tab on LLPs as they are the ones who have to meet fewer compliances in comparison to business under the companies act, said Raman Gupta. However, the absence of a proper notification in this regard makes things more uncertain Until the government issues a proper notification to LLPs doing manufacturing and allied services, nothing should be assumed. There needs to be a clarification on exclusion until then it is considered inclusive by businesses, said Gaurav Ahuja. Interestingly, the government in its monthly report put out data on economic sector-wise classification of LLPs till December last year. The MCA’s reports for the first two months of this year did not disclose information on LLPs.
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Limited Liability Partnership framework revamp in the works

India is looking at a comprehensive review of the decade-old Limited Liability Partnership (LLP) framework including steep penalties for nonfiling of returns. The ministry of corporate affairs will soon set up a committee to review the structure of LLPs, touted as a low compliance hybrid between companies and partnerships. The review comes following representations about a Rs 100 per day penalty for delayed filing and difficulties faced in dissolution. The ministry is also likely to ask the committee to consider the office memorandum by Registrar of Companies, Manesar, that said LLPs could not undertake manufacturing and stopped any one carrying out manufacturing activity to register as LLP or convert existing corporate structure to LLP. The memorandum that had sent the industry into a tizzy has since been withdrawn. A committee would be soon set up to review the LLP framework and look at issues that have cropped up in the past decade in its implementation, a senior government official told. Since any dilution of the penalty clause would have required an amendment to the law, notified on April 1, 2009, itself, it was decided that a review of the entire framework should be carried out in a comprehensive manner with the underlying theme of ‘Ease of Doing Business,’ the official added. Besides, lesser compliance compared to companies, LLPs also offer tax advantages with exemption from dividend distribution tax (DDT) and minimum alternate tax. Owing to flexibility in its structure and lesser cost of compliances as well as ease of formation, it is an ideal form of organisation for small entrepreneurs and for investment by venture capital.
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Insolvency Professionals to pay 0.25% of professional fee to IBBI

Regulation 7 (2) (ca) of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 (IP Regulations) specify the requirement and manner of payment of fees by an Insolvency Professional (IP) the Insolvency and Bankruptcy Board of India (Board). It reads as under:

Certificate of registration
7. (1) …
(2) The registration shall be subject to the conditions that the insolvency professional shall–

_(ca) pay to the Board, a fee calculated at the rate of 0.25 percent of the professional fee earned for the services rendered by him as an insolvency professional in the preceding financial year, on or before the 30th of April every year, along with a statement in Form E of the Second Schedule;_

Regulations 13 (2) (ca) of the IP Regulations specify the requirement and manner of payment of fees by an Insolvency Professional Entity (IPE) to the Board. It reads as under:

Recognition of Insolvency Professional Entities
13. (1) …
(2) The recognition shall be subject to the conditions that the insolvency professional entity shall-
(ca) pay to the Board, a fee calculated at the rate of 0.25 percent of the turnover from the services rendered by it in the preceding financial year, on or before the 30th of April every year, along with a statement in Form G of the Second Schedule; The Board has enabled a facility for electronic submission of Form E or G, as the case may be, and details of login in this regard have already been shared with IPs and IPEs.

It is clarified that-
(a) Form E / Form G for the year 2018-19 shall be submitted electronically by an IP / IPE before 30th April, 2019; and
(b) Form E / Form G shall be submitted by every IP / IPE even if he has not earned any professional fee or does not have turnover during 2018-19.
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Public Comments are invited on the Insolvency and Bankruptcy Code, 2016

Ministry of Corporate Affairs invites comments from stakeholders on the Insolvency Resolution of Group Companies, Prepackaged Insolvency Resolution and any other issue relating to the Insolvency and Bankruptcy Code, 2016 (Code) and the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016 (AA Rules)

For Comment use below link..
https://ibbi.gov.in/webfront/public_comment.php
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IBBI WORKING TO PROVIDE ACCOUNTABLE AND COMPETENT VALUERS: MS SAHOO

MS Sahoo said that the Insolvency and Bankruptcy Board of India (IBBI) is working to provide an accountable and competent valuation professionals The ministry of corporate affairs had last year notified that beginning from February 1, all valuations under the Companies Act and the Insolvency and Bankruptcy Code (IBC) would have to be conducted by valuers registered with the IBBI. As on date, there are 11 registered valuer organisations who are frontline regulators for registered valuers. There are a total of 1300 valuers registered in three asset classes, namely, land and building, plant and machinery, and securities or financial assets. The IBBI runs valuation examinations for all three asset classes every day from multiple locations in the country said MS Sahoo. The IBBI is also providing study material for prospective valuers free of cost on the IBBI website. It (IBBI website) has made available study material for two asset classes, namely, Land and Building, and Plant and Machinery to facilitate preparation for these examinations. This material was prepared by the Centre for Valuation Studies, Research and Training Association (CVSRTA) and is available on IBBI website for free download. I am extremely grateful to CVSRTA for their noble support. said Sahoo. The European Group of Valuers’ Associations, which is a European non-profit association of 71 valuers’ associations from 37 countries, has also put out this material for use by their stakeholders.
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GOVT THROWS A SPANNER IN CA INSTITUTE’S PLANS OF DEFERRING A KEY AUDITING STANDARD BY TWO YEARS

Users of financial statements of listed companies may get more out of auditor reports for 2018-19 onwards. This is because the Corporate Affairs Ministry (MCA) has put a brake on the CA Institute’s move to delay the applicability of a key auditing standard by two years. The CA Institute’s Central Council on March 25 decided to defer the applicability date of auditing standard, SA 701, by two years from April 1, 2018 to April 1, 2020. The Auditing Standard SA 701, communicating key audit matters in the independent auditor’s report was seen as significant as it sought to open the door for an auditor to give users of financial statements of listed companies more insight and improve transparency. Simply put, it increased the communicative value of an auditor report. This government move is widely seen as yet another blow to the CA Institute, which recently lost its oversight powers on auditors of listed and large companies to the newly-constituted regulator National Financial Reporting Authority (NFRA). Under this standard, auditors had to include in the report, descriptions of ‘key audit matters’ (KAM) they focussed on and the procedures performed. It may be recalled that the CA Institute had initially issued SA 701 in May 2016 to be applicable for audit of financial statements for periods beginning on or after April 1, 2017. Thereafter, the CA Institute had in March 2017 deferred the applicability of SA 701 by one year and made it applicable from April 1, 2018. Further deferral to a later date (beyond April 1, 2018) is not allowed as legally, once the law is enforced, then it cannot be deferred further, MCA said in a letter to the CA Institute. This MCA letter — said that the decision of ICAI is not supported on merits by justified and adequate reasoning and that further deferral of SA 701 to a later date beyond April 1, 2018 cannot be permitted. Therefore, this auditing standard SA 701 remains applicable for audits of financial statements for periods beginning on or after April 1, 2018, the MCA letter said. Naveen ND Gupta, felt the government should not have turned down ICAI’s decision. Gupta told: ICAI is research-oriented regulator and National Standards setter and tasked with onerous duty to be important link between industry and the government. Concerns of industry and citizens as communicated (including this case) by ICAI, which has nominees from Government, including MCA, after due deliberation should per se be accepted by MCA and NFRA specifically relating to matters concerning accounting and auditing standards.
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SHAREHOLDERS CAN FILE APPLICATION TO APPROVE SETTLEMENT WITH CREDITORS EVEN AFTER APPOINTMENT OF OFFICIAL LIQUIDATOR : NCLAT

The National Company Law Appellate Tribunal has held that shareholders/promoters of a company can file application for approval of settlement with creditors, even after official liquidator has been appointed. This ruling was made while allowing an appeal filed against the decision of the National Company Law Tribunal, Mumbai bench, which had held that the application filed under Section 391 of the Companies Act 1956 (corresponding to Section 230(1), Companies Act 2013) could not have been moved by the shareholders after the appointment of Official Liquidator. The NCLT reasoned that only the Official Liquidator was entitled to represent the company under liquidation. Holding this to be erroneous after referring to judgments of Supreme Court and several High Courts., the Appellate Tribunal held : Liquidator is only an additional person and not exclusive person who can move application under Section 391 of the old Act when the company is in liquidation. Looking to these Judgements, we are unable to support the view taken by NCLT that the Appellant could not have filed the Petition under Section 391 of the old Act. In the present matter, the promoter- director had filed a scheme of compromise in winding up proceedings before the Hon'ble Bombay High Court where Liquidator was already appointed. But the matter got transferred to NCLT Mumbai on the basis of notification dated December 7, 2016. Having held that the promoter was entitled to move Section 391 application, the NCLAT had to decide where the proceedings should revive - whether at NCLT or High Court. The NCLAT held that the proceedings should continue in High Court, based on the judgment of Bombay High Court in Sunil Gandhi and Ors. Vs. A.N. Buildwell Private Limited and Ors, which held as follows : In the proceedings relating to winding up, as in the present case, applications under the provisions of section 391 of the Companies Act, 1956, for the revival of the company in provisional liquidation, would constitute an exception, and would a fortiori fall outside the purview of independent proceedings which ought to be transferred to the National Company Law Tribunal, under clause 3 of the subject notification. The NCLAT gave liberty to the Appellant/ Promoter-Director to approach the Hon'ble Bombay High Court for appropriate orders.
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SUPREME COURT CLEARS RS 4,000-CRORE RESOLUTION PLAN FOR JYOTI STRUCTURES

The Rs 4,000-crore resolution plan by Sharad Sanghi and others for Jyoti Structures Monday got a thumbs-up from the Supreme Court a decision that nullified the possibility of the debt-laded engineering, procurement and construction firm getting liquidated. The National Company Law Tribunal (NCLT) had last month had approved an amended plan for the firm with a heavy debt of Rs 7,011 crore, on a directive from the appellate tribunal (NCLAT). However, DBS Bank, the sole first charge holder over certain assets of the firm, subsequently challenged the plan in the apex court. An SC Bench led by Justice R F Nariman has now dismissed DBS Bank’s appeal against the NCLT order which accepted the amended resolution plan for Jyoti Structures. The NCLAT had on March 19 set aside the July 31, 2018, NCLT-Mumbai order to liquidate Jyoti Structures and remitted the case back to the tribunal. DBS Bank argued that the amended plan did not distinguish between the first charge holder and the second charge holder, but had distinguished between the secured and unsecured creditor, which made a resolution plan (RP) contradictory in nature. K V Vishwanathan, appearing for DBS, argued that the liquidation value of the assets charged to DBS is more than three times of its exposure and the company owes Rs 53.77 crore to it. DBS also said the appellate tribunal ignored the principles of law of mortgages, which give sanctity of property rights, more so right of a creditor holding a first and sole charge. Terming as unfair the voting process adopted by the committee of creditors (CoC) to approve Sanghi’s RP, DBS also said the RP had completely ignored the superior security structure vis-à-vis other financial creditors and had treated the bank’s claim on an equal footing with other financial creditors who do not enjoy the same superior security structure. Senior counsel Mukul Rohtagi, appearing for Sanghi, opposed DBS’ plea, saying that in the CoC, SBI had the largest exposure of 25 per cent and it had supported the RP. Besides, there was only one RP and if the same is rejected, the firm will go into liquidation and that is not the purpose of the IBC. The sole bidder, Sharad Sanghi, who heads software firm Netmagic, had submitted a revised bid pursuant to the NCLAT’s order. As per the fresh bid, Sanghi will pay Rs 3,965 crore in 12 years against the original bid of 15 years. An amount of Rs 50 crore would be paid upfront, followed by Rs 75 crore over the next 12 months and the remaining in staggered payments over the next 12 years. As per this first bid, the firm has a liquidation value of just Rs 1,112.52 crore, leaving the bankers with a 43 per cent haircut. The resolution professional, through his application in the tribunal, was also seeking to replace the statutory auditors of Sterling Biotech and wanted to include the cost of such actions as the resolution professional’s costs, which was to be paid from the debtor’s accounts. However, the tribunal has categorically denied permission to the resolution professional to discharge his duties after the 270-day corporate insolvency resolution process (CIRP). It is pertinent to mention that after initiation of the CIRP, we have not restrained the resolution professional in discharging his duties. The CIRP continued till the end of the CIRP period i.e., March 8, 2019. If no resolution was approved within the statutory period for completion of the CIRP, then he should have acted as per the provisions of the code, the NCLT said in its interim order. The tribunal has also barred the resolution professional from replacing the statutory auditors, as the tribunal observed that any such decision by the resolution professional should have been taken within the statutory period. It is also to be made clear that after completion of the statutory period, in our view the resolution professional has no authority to replace statutory auditor of the corporate debtor since the same is not provided for under IBC, 2016, said the NCLT in its order. The CIRP of Sterling Biotech ended on March 8, 2019, after the 180-day period was extended by a further 90 days. The tribunal also observed that the application for withdrawal of insolvency plea against Sterling Biotech by Andhra Bank, one of its financial creditors, was filed on the last day of the statutory period and then the resolution professional filed the application for withdrawal after the statutory period. The first withdrawal of insolvency plea was filed by the financial creditor but this violates the rules, and the second was filed by the resolution professional after the completion of the statutory period, hence, the maintainability of the withdrawal application is questionable, the tribunal observed.
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FALLING NPAS CAN GIVE A 60-BPS BOOSTER SHOT TO GDP THIS FISCAL

The rise in banks' profitability, thanks to a steady decline in dud assets, can give a 0.60- percent boost to GDP in fiscal 2020, says a report. This will be possible due to the rise in profits on the back of a decline in credit costs, which is the money that banks set aside to deal with bad loans, will help banks lend more money to productive purposes, it said. The fall in credit costs implies a positive supply impact of 1.40 percent to credit growth, which can boost real investment growth by 2 percent and real GDP growth by 0.60 percent financial year, a report by American brokerage Goldman Sachs said Monday. The Reserve Bank earlier this month pegged FY20 GDP print at 7.2 percent, down 20 bps from its February forecast. The brokerage estimates credit costs as a proportion of the total outstanding loans will nearly halve to 1.20 percent in FY20 from the peak of 2.30 percent in FY18. In absolute terms, the fall will be to the tune of Rs 1.9 lakh crore from Rs 3.3 lakh crore. Credit growth has already been coming in at a multi- year high for the last few fortnights, and printed at 13.24 per cent for the fortnight to March 29. The brokerage report said for the past nine years, the banking system has grappled with non-performing assets where ballooning credit costs impaired their capital, constrained credit supply, and was associated with a decline in credit and investment growth. Improvements in credit supply will now more likely stem from an improvement in banks' profitability on a normalisation of bank credit costs, it said. This will be achieved on the back of more benign trends in stress loans and the healthier NPA provisioning ratios that proactive policies have engendered over the past two years, it said. The report said boost to credit growth can be higher if credit costs are lower, banks continue to substitute away from bonds into credit to the real economy, or raise more capital than the baseline. However, on the flipside, growth can be impacted by up to 0.15 percent if some of the assumptions do not come true, it warned.
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IL&FS FINANCIAL SERVICES EX-CEO HAD DIRECT ROLE IN DIVERTING RS 17.5K CR

The Serious Fraud Investigation Office (SFIO) told a Mumbai court that Ramesh Bawa, played a direct role in diverting as much as Rs 17,500 crore from the company to make the accounts of certain borrowers and group companies look healthy. A part of the money was also transferred to his personal account, said the SFIO, which is probing alleged irregularities at the IL&FS group of companies. The investigating arm of the Ministry of Corporate Affairs, which arrested Bawa from Delhi on Friday night, produced him before a holiday court on Sunday and got his custody till April 18. He was not only instrumental in helping them bag loans but he used IFIN to routinely top up loans of borrowers to help them repay pending dues and ensure they did not become non-performing assets, an official in the know of the investigation told. This was done to keep their financial statements afloat, and also to ensure that they continue to get good credit ratings. The intent of the management was postponement or avoidance of recognition of loans as NPAs and thereby avoiding provisioning as mandated by the Reserve Bank of India, the official said. Hiten Venegaonkar said Bawa was at the helm of the affairs at IFIN and fraudulently diverted Rs 17,500 crore. This is a huge amount considering the current state of the Indian economy, he added. The agency told the court that like Hari Sankaran, the former vice chairman of IL&FS who was arrested by the agency earlier this month, Bawa too got performance-linked pays, salaries and perks. Overstatement of profits enabled payment of higher remuneration to the management and dividend to IL&FS, its remand application said. Also, in certain cases, we found that borrowers favoured by them (former management) offered them various incentives, including a fully funded foreign trip for the erstwhile board members and their families, said the official.
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RBI LIKELY TO CUT RATES BY 25 BPS IN JUNE, SAYS BOFA-ML

A foreign brokerage on Monday said the Reserve Bank will cut its key policy rates by another 25 basis points after governor Shaktikanta Das' weekend speech focusing on ways to revive growth. We now expect the monetary policy committee to cut rates by 0.25% to 5.75% on June 7, Bank of America Merrill Lynch said in a note. If done this will be the third straight reduction, taking the quantum of reduction in six months to a hefty 75 bps. The Wall Street brokerage had earlier said the next cut may be either in June or in August, and had added the rate action hinges on the rains. The brokerage said headline inflation will come in at 2.6% in April as food prices will continue to fall. Core inflation excluding food and fuel is also expectedly peaking off to 4.8% in April from 5.1% in January, it said.
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BANK OF BARODA EXPECTS TO COMPLETE INTEGRATION OF DENA BANK, VIJAYA BANK IN TWO YEARS

State-owned Bank of Baroda (BoB) is likely to complete the process of merger of Dena Bank and Vijaya Bank with it in two years, said a senior official of BoB. The merger of Dena Bank and Vijaya Bank with BoB became effective from April 1. Information technology platform integration alone will take about 12 months and other processes and systems may take another year or so, the official said. The process has been designed to ensure that there is minimum disruption of the customers during the transition period, the official said adding that the branding of the three entities will be retained in the interim period and will be transitioned to the new brand in a phased manner to ensure minimum disruption to existing operations. As far as capital is concerned, the official said, the government has infused 5,042 crore in the bank taking care of additional expenses and maintaining minimum regulatory capital requirement. There would be pressure on the balance sheet of the bank during the first quarter when the maximum impact of the merger will play out and, subsequently, the impact will moderate, the official added. The maiden three-way amalgamation is the first step in the consolidation of the public sector banking industry recommended in 1991 by the Narasimham Committee report. Through this merger, the government has created an institution of global scale and size, thereby providing significant benefit to all stakeholders. The consolidated entity started the operation with a business mix of over 15 lakh crore on the balance sheet, with deposits and advances of 8.75 lakh crore and 6.25 lakh crore, respectively. BoB, the second-largest public sector lender after State Bank of India, now has over 9,500 branches, 13,400 ATMs, and 85,000 employees to serve 12 crore customers.
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CSR REFORMS AS A NURSERY FOR EMPATHETIC LEARNING AND INNOVATIONS

CSR reforms for augmenting inclusive innovation movement are overdue. So far, a very few corporations (foundations apart) have really devoted their Corporate social responsibility (CSR) investment strategy towards augmenting innovations. If we exclude, the contributions of public sector corporations towards CSR, the total contribution for CSR is very low by the rest of the thousands of the corporations. Why should companies pay attention to CSR not as a social obligation imposed by the government but for more important strategic reason. One of the important reasons is that by engaging with socially disadvantaged regions, the corporations can learn to be empathetic. Without empathy, no good corporation can ever become great. What are the ways in which the journey from good to greatness can be mediated by CSR? One way is to learn the systematic way in which certain social needs remain unmet for a very long time. Second is the inspirational value. One has to recognize that there are always a few people at grassroots level who do not adjust and adapt with the problems or challenges. They try to find solutions, these odd balls can be a great source of inspiration. The third reason is to learn the heuristics or metaphors or gestalt of frugality from these grassroots innovators. Which corporation doesn't want to learn the art of frugality. It is not just low cost, that is important part of the frugal innovations but also circular economic dimensions which make many of these more sustainable than the rest. Fourth reason is to realize the value of forging connections between communities and corporation may be guided by not just utilitarian business interest but also for a larger value laden purpose. More and more companies are realising is that purpose and not just profit drives the great corporations Fifth treason is that social connect augments social capital of the corporations which many young customers put a lot of weight on. Sixth reason is very practical. By engaging with furgal innovators and many entrepreneurs, start-ups, a culture of intra-preneurship may emerge in the companies. This will be most strategic gain for a corporations which most corporations have not yet realized. There are many other reasons which may guide the CSR strategies of the corporation to be a better corporate citizen of the society. It is hoped that a new empathetic logic will evolve which will shape the new social contract of the business entities. After all, the are so many common and public goods which need to be sustained and rejuvenated for larger viability of the entire socio-ecological fabric of our society.
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VC INVESTMENTS IN INDIA ROBUST EVEN AS DEAL VOLUMES TAKE A HIT GLOBALLY

India bucked the global venture capital (VC) investment trend that took a major hit in the first quarter of 2019, according to a report by KPMG. While venture capital investment dropped across major markets in Q1 2019, India saw some solid VC activity as automotive services companies gained ground. During the quarter, Indian start-ups raised several ‘$100 million plus’ deals, with logistics start-up Delhivery raising about $413 million and ride-hailing platform Ola raising $300 million. According to the report, overall venture capital (VC) investment dropped from record highs of $71 billion in Q4’18 to $53 billion in Q1’19, due to a decline in Chinese investment, among other factors. While US and European investment remained relatively robust quarter over quarter, Chinese VC fell from $10.1 billion in Q4’18 to $5.8 billion in Q1’19, as mega-deals took a pause, according to the Q1’19, the report added. Globally, VC deal volume declined for the fourth consecutive quarter with only 2,657 deals – representing the lowest number in 31 quarters – since Q2 2011. The continued decline in deal volume was felt in every region, but was particularly pronounced in Europe that saw deal volume drop from 882 deals in Q4’18 to 487 deals in Q1’19. Meanwhile In India, though the market did not see any $1 billion+ rounds this quarter, the country attracted several $100 million+ deals, even as automobile marketplace platforms continued to receive attention, a trend expected to continue for the next several quarters.
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RELIANCE JIO APPLIES FOR IN-FLIGHT CONNECTIVITY LICENCE TO DOT: SOURCES

Reliance Jio Infocomm has approached the telecom department for in-flight connectivity licence that allows service providers to offer connectivity and data services to Indian and foreign airlines, according to sources. Besides Jio, the Department of Telecommunications (DoT) has also received a clutch of other applications including those from Ortus Communications, Station Satcom and Cloud Cast Digital, sources privy to the development told PTI.
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PNB SETS RECOVERY TARGET OF RS 10K CR FOR Q4: MD

After returning to black in the last quarter, lending major Punjab National Bank (PNB) has set a recovery target of Rs 10,000 crore for the concluding Q4, said the Sunil Mehta. The target for the next fiscal is yet to be fixed, Mehta told. The state-owned lender has recovered about Rs 16,000 crore in the last three quarters of the current fiscal. Currently, the bank runs a special one time settlement (OTS) scheme for NPA-2018 which deals with accounts of up to Rs 25 crore (outstanding as on March 31, 2018). According to Mehta, more focus has been laid on recoveries through putting securities into e-auction under SARFAESI (Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002) on an all-India basis.
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RBI BIDS FOR AIR INDIA'S ICONIC NARIMAN POINT TOWER IN MUMBAI

Reserve Bank of India (RBI) has tossed its hat in the ring for the taking over of Air India's iconic tower at Nariman Point in Mumbai. The central bank is learnt to have offered 10 years' lease rental as advance payment, a top reliable source told IANS. The RBI wants to take the whole building and is willing to give advance lease rentals for 10 years advance payment upfront, he said.
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UIDAI TO LOOK SERIOUSLY INTO DATA LOCALISATION COMPLIANCE

At a time when the Reserve Bank of India is bearing down hard on banks and fintech players on data localisation, UIDAI is facing an uphill task on the same. The recent case in Hyderabad related to IT Grids India showed that not only did the latter possess Aadhaar data of over 7.8 crore residents in Telangana and Andhra Pradesh, but it also stored the data overseas. UIDAI officials are now looking to tighten scrutiny and ensure all firms are in compliance. UIDAI officials said they will crack down on firms using servers outside of India like Amazon Web Services, iPage, HostGator, Wix or Weebly. In an official note, UIDAI said, We have gathered evidence that the accused (IT Grids India) hosted the Aadhaar database in Amazon Web Services, the USA, in contravention of Section 44 of Aadhaar Act 2016. Further, it is suspected that the accused illegally stored Aadhaar data of not just Telangana and Andhra Pradesh but possibly a few other states. There is every possibility that sensitive data of Indian citizens could be accessed and used by countries hostile to India or international crime syndicates. Bankers said UIDAI's complaint and the FIR copy stating a breach in the Central Identities Data Repository (CIDR), which manages the Aadhaar project, is worrying. A bank official, who did not want to be named, said, For the last three years, we have been sending compliance reports to UIDAI on KYC collection and verification. These reports are also audited by third-party professionals. So I find it baffling that this company managed to access data, given it wasn't an authorised AUA (authentication user agency) or KUA (KYC user agency). Mostly only large banks and telecom companies have been given access. Also baffling is that after the SC judgement in September 2018, private entities had been barred from using the Aadhaar database, so how did IT Grids India manage to continue collecting data post-verdict. Industry experts point to the loophole with the QR code system that continues to leave some data accessible to outsiders. Web aggregators and payment banks do voluntary KYC using Aadhaar. They do it via a QR code for a loan application or account opening. This query doesn’t directly hit the Aadhaar database. Offline access is provided, so when you use the smartphone to scan the QR code, it will generate four data sets – name, address, gender and date of birth – digitally signed by UIDAI, said the head of an IT firm that works with UIDAI. Meanwhile, Rajya Sabha MP Subramanian Swamy’s warnings on Aadhaar data being stored outside of India appeared to have been vindicated with Sunday’s FIR against IT Grids. His May 25, 2018, tweet, In California, I learnt that for $50 any software specialist can download anyone’s Aadhar personal data has gone viral since the FIR against IT Grids.
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CORPORATE EARNINGS GROWTH TO SHOW RISE IN FOURTH QUARTER OF FY2018-19

Currently, the market is focused on the general elections. But, while political events have a short-term impact, the market’s long-term trajectory is dictated by fundamental factors like corporate earnings. So, amid all the political frenzy, don’t ignore the fourth quarter numbers. The aggregate earnings growth of the Sensex and the Nifty, driven by the banking sector, will be the highest compared to the past several quarters, says Gaurav Dua.

The leaders
The financial sector is expected to top the performance charts due the turnaround in the prospects of corporate-facing banks. The base effect—poor results in the fourth quarter of 2017-18—will also be key to the sector’s higher growth. Though quarteron-quarter profit growth of PSU banks will be flat, their year-on-year (y-o-y) growth will look fantastic because they reported an aggregate loss of Rs 24,100 crore in the fourth quarter of 2017-18, says a Motilal Oswal report. The aggregate net profit will go up by Rs 20,000 crore as earnings have normalised in three large corporate-facing banks—ICICI Bank, Axis Bank and SBI, says Dua. As financials have high weightage in the Sensex and the Nifty, the upswing in their earnings will push aggregate corporate earnings. The other two segments—consumer-facing banks and NBFCs—will perform on expected lines. While consumer-facing banks will continue to report stable growth, NBFCs will struggle in the fourth quarter as well, says Saurabh Mukherjea. Though the threat of a recession has had an impact on the global economy it has not hurt our export-oriented sectors such as pharma and information technology. IT and pharma should continue to report good numbers in the fourth quarter too, says Mukherjea. Among these two sectors, pharma is expected to do better because issues related to the US Food andDrug Administration have been getting resolved. IT should report steady numbers: neither sharp growth nor any negative surprises, says Ajay Bodke. Manufacturers of global commodities will drag aggregate corporate earnings growth. Due to the global slowdown risk, base metal prices have fallen globally. This will impact Indian companies as well, says Mukherjea. However, the fall will be small at the aggregate materials level—metals and mining combined—due to the relatively stable performance of the mining sector. Though prices of global commodities fell, crude oil prices rose due to geopolitical issues. Rise in prices should help upstream oil companies. Net profit of oil refining and marketing companies will also be positively impacted due to inventory gains, says Bodke. The effects of the fourth quarter will spill over in 2019-20 as well.
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CO-LIVING SPACE IN INDIA IS A $12 BN OPPORTUNITY. START-UPS BETTER CASH IN!

The co-living space in India is worth $12 billion, according to a RedSeer analysis based on the size of the population of millennials in the urban workforce. The report says the industry, which has an addressable market of 10 million customers, is not winner-takes-all and has plenty of room for many players to grow and reach a sizeable scale. In India, the undersupply of student accommodation, coupled with the market size, are a huge draw for developers and start-ups. Institutional investors and venture capital firms have found their way to the country, with the likes of Goldman Sachs and Warburg Pincus investing in the sector. Warburg has set up a joint venture with Lemon Tree and will invest Rs 3,000 crore to develop full-service accommodation for students and young working professionals.
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UK FOUND TO BE HOTTEST INVESTMENT DESTINATION DESPITE BREXIT

Brexit may be causing all sorts of uncertainty in Britain but it doesn't seem to be putting off foreign investors. In a survey EY says Britain is the top investment destination in the world for the first time in the report's 10-year history — overtaking the United States, which has held the top spot since 2014. The pound's fall since the June 2016 vote to leave the European Union has made British assets cheaper, but Steve Krouskos, a global vice chair at EY, notes Britain also remains an open environment for foreign investors even in the midst of the Brexit chaos. That culture, he said, is reinforced by the English language, a skilled workforce, and a strong technology base. Those long-standing strengths have helped Britain recover as a place to do business since the shock of the June 2016 referendum, which saw the country narrowly vote to leave the EU. With so much uncertainty surrounding the future of the British economy, the country slumped down EY's rankings. In the October 2016 survey, Britain was as low as seventh. There have been a number of high-profile investments in Britain over the past year, including Comcast's purchase of satellite broadcaster Sky for around 30 billion pounds (currently $39 billion) and Coca-Cola's takeover of Costa Coffee for near 4 billion pounds ($5.2 billion). EY found that global interest in mergers and acquisitions is at a 10-year high as managers try to adapt to technological change, with 59% of companies planning a deal in the next year, up from 52% a year ago.
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AXIATA'S VODA IDEA RIGHTS ISSUE ENTITLEMENT FULLY SUBSCRIBED

Vodafone Idea rights issue entitlement worth about Rs 2,000 crore renounced by Malaysia-based Axiata Group was fully subscribed on Friday on strong demand, a senior company official said Monday. Axiata renunciation was fully subscribed on strong demand, Vodafone Idea Chief Financial Officer Akshaya Moondra told. Axiata held 8.1 per cent stake in Vodafone Idea before the Rs 25,000 crore rights issue started on April 10. Axiata held 71.2 crore shares, and in the ongoing rights issue, it was entitled to subscribe 163 crore shares worth about Rs 2,000 crore.
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UPSET OVER PACE OF WIPRO PROJECT, ODISHA GETS SET TO RECLAIM UNUSED LAND

Miffed with the tardy progress of IT major Wipro’s Bhubaneswar project, the Odisha government is bracing up to take back the unused land alloted to the company. Despite being one of the earliest movers in Odisha's IT growth, software major Wipro has lagged its peers such as Tata Consultancy Services (TCS) and Infosys in scaling up. The company's failure to keep to its avowed commitments to expand its Bhubaneswar centre has drawn the wrath of the state government. The IT firm has been leased out 26 acres land at Infocity, a sprawling IT park in the city. We are planning to reclaim the unused land and impress upon the company to return it. The state government will review the matter and take a final call as the company has repeatedly failed to honour its promise, said a government official privy to the development. The state government's planned move to reclaim land from Wipro sounds expedient in the face of land crunch at Infocity. Many smaller and mid-tier IT companies are seeking land. We believe the unused land parcel can be alloted to them, the official added. Official sources said Wipro has used some 40 per cent of alloted land. Its centre is run by 600 people.
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HUAWEI WARNS DELAY IN SPECTRUM ALLOTMENT FOR TRIALS COULD HURT INDIA 5G AMBITIONS

Chinese telecoms gear maker Huawei Technologies has warned that India’s 5G ambitions could hit an air pocket if adequate compatible spectrum is not made available swiftly by the government to the telecom industry for conducting trials to hasten deployment of these much discussed ultra-fast wireless broadband networks. India with its sizeable young and population, hungry for digital services, presents attractive opportunities for the 5G services business, but if spectrum supply constraints of the 4G era continue, then the country’s growth opportunities on the 5G front would be hindered, Ken Hu, deputy chairman, Huawei Technologies said Tuesday. 5G, he said, is a strong technology, but business growth challenges would be imminent if India’s legacy of fragmented spectrum distribution of the 4G era continues as the country prepares to go 5G, especially amid heightened competition in the Indian telecom market. The Huawei deputy chairman’s comments come at a time when the Indian government is yet to clear the air on whether Huawei will be allowed to participate in 5G trials in the run-up to the next spectrum sale and rollout of the ultra fast wireless broadband services. Huawei’s deputy chairman was interacting with world media at the company’s annual global 2019 analyst meet in Shenzhen on Tuesday. 5G adoption will happen much more rapidly than 3G or 4G with an estimated 500 million 5G global users in the next 3 years by 2022, said Hu.
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UBER NOT ALONE IN FACING US PROBE FOR INDIA ‘GRAFT’

Companies based and listed in the US are coming under scrutiny over allegations that they’ve been paying bribes to officials in India. Cab aggregator Uber disclosed in its initial public offering (IPO) prospectus last week that that the US Department of Justice (DoJ) is investigating the company for improper payments made in India. That follows IT services company Cognizant having to pay $28 million in fines to the US Securities and Exchange Commission (SEC) last month following accusations that bribes were paid by the company in India to obtain building permissions. Larsen & Toubro has denied that it was in any way involved in facilitating the payments. Since 2016, at least a dozen companies have been pulled up by the SEC for alleged corrupt practices in their Indian units. The tightening of the FCPA and the creation of a dedicated SEC task force to monitor violations under the Act have seen a spike in the past three years against companies for India-related corruption. Between 2000 and 2015, the regulator had pulled up 10 companies for such violations, with Satyam Computer Services one of the biggest cases for inflating earnings over several years. Among the risk factors that Uber cited in its offer document, it said existing safeguards to discourage corrupt practices by third parties such as drivers may not prove effective. Uber could be held responsible for such violations, it said. The investigation is ongoing, and we are cooperating with the DoJ in this investigation, Uber said without elaborating. We may be subject to criminal sanctions and other liabilities, which would adversely affect our business, financial condition, and operating results. It didn’t give any details about the investigation. Stryker paid $7.8 million in fines for not having sufficient controls in place to track kickbacks. Stryker’s India subsidiary failed to maintain complete and accurate books and records, SEC said in a September 2018 order.
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40-45% OF ONLINE SMARTPHONE SALES ARE BY RESELLERS: STUDY

Smartphone purchases have long been considered a driver of online shopping among Indian end users, but that may not be entirely true. While industry estimates show that almost 40% of the smartphone sales happen online a new study by tech consulting firm techARC noted nearly half (40-45%) of this is in the nature of reseller fraudulent sale. This refers to small and medium-size sellers (or called resellers in this report) purchasing smartphones in bulk from online portals and selling them in the offline market, and techARC says this is hurting the entire smartphones e-commerce segment. With this volume of reseller fraud prevalent, the pure online sales contribution declines to 21-24% of the total smartphone sales, the report said. techARC’s finding is based on interaction with retailers, distributors, logistics companies and others part of the value chain. Reseller fraud is modernday malpractices adopted by few, making the entire digital commerce of smartphones appear shoddy and shabby, Faisal Kawoosa, said. E-commerce portals have technological controls restricting the number of units a user can buy, but retailers find a way around it using various techniques, he said.
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SOCIAL FIRMS DON’T WANT TO DEAL WITH STATE-LEVEL OFFICERS

Internet and social media companies including Facebook, Google and Twitter have asked the Election Commission of India for leeway to deal with only the three nodal officers in Delhi trained to identify potentially unlawful content on their platforms. At a meeting with the EC on Wednesday, representatives of these companies said they would prefer to take directions from these officers alone and not from state-level officials, according to two people aware of the discussions. They are concerned that too many people may have the power to censor content on their platforms, if the 36 nodal officials in states also direct them to take down content, said one of the people cited above. On April 3, the EC directed its state-level bodies to appoint nodal officers as part of its measures to crack a whip on fake news, hate speech and other problematic content that violate the election model code of conduct.
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WIPRO INVESTIGATING POTENTIAL BREACH OF SOME EMPLOYEE ACCOUNTS

Indian IT services firm Wipro Ltd said on Tuesday some of its employee accounts may have been hacked due to an advanced phishing campaign and that the company had launched an investigation to contain any potential impact. The Bengaluru-based company was responding to a Reuters query after cyber security blog KrebsOnSecurity said Wipro's systems had been breached and were being used to launch attacks against some of its clients. KrebsOnSecurity, citing anonymous sources, said Wipro's systems were being used to target at least a dozen customer systems. We detected a potentially abnormal activity in a few employee accounts on our network due to an advanced phishing campaign, Wipro said in an emailed statement. The company also said it had retained an independent forensic firm to assist in the investigation. Wipro did not say which clients, if any, had been compromised. Wipro is scheduled to report fourth-quarter results later in the day. Larger rivals Tata Consultancy Services Ltd and Infosys Ltd kicked off the Indian corporate results season on Friday, saying they expect continued strong growth in the new financial year after posting strong fourth-quarter numbers.
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EXTERNAL FACTORS ADD TO INFOSYS' STRUGGLE TO CONTAIN RISING ATTRITION

Even though Infosys has been pushing hard to contain the rising attrition that started picking up during the period of leadership transitions at the IT services major, a host of external factors are now making the task increasingly tougher. Among company-specific factors, higher (employee) utilisation level, low increments in the past years and internal turmoil are some of the factors which contributed to the rise in the number of employees leaving the company in the past quarters. But now the Bengaluru-headquartered company is also battling with some of the external factors such as lack of onsite job opportunities, and competitive salaries being offered by global companies for their captives centres. In the quarter ended March 2019, Infosys reported a consolidated attrition rate of 20.4 per cent, up 50 basis points over the preceding quarter. This is also one of the highest in the industry and is muchmore than that of its larger peer Tata Consultancy Services (TCS), which had an attrition rate of just 11.3 per cent in FY19. A big part of the attrition is among people with three to five years’ experience, and for this set, the earlier value proposition was onsite (posting) which was a big thing. But given all the mobility challenges due to restrictive visa regimes, the opportunities are fewer, said U B Pravin Rao. So that is probably one of the reasons why they (these employees) look forward to move to other companies, where either they are able to get higher compensation or different kind of jobs. Industry experts said that while lack of onsite opportunities could be one of the drivers of high attrition, it couldn't be the only reason. H1B visa issue has affected the whole industry and not Infosys alone. Also, hardly one per cent of the total workforce gets onsite opportunities. The other reasons could be higher utilisation levels, which the company has seen in recent quarters, said an HR manager at a staffing company. Even, lower level of hikes at the entry level in past years plays its role, though the company has started a course correction in this regard, the person added. While Infosys had re-launched its employee stock option plan (ESOP) for junior- to middle-level staff in FY17, it also consciously brought down its utilisation levels (excluding trainees) to 82.3 per cent in the January-March quarter of last fiscal from around 85 per cent a year earlier. A high level of employee exits for Infosys doesn't make sense as there isn't enough demand in the market. Perhaps, employees are now opting for captives run by multinational corporations for better salary, said Pareekh Jain of Pareekh Consulting.
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AMAZON’S GROWTH IS SLOWING, CONFIRMS CEO JEFF BEZOS

The annual Amazon.com Inc. shareholder letters from CEO Jeff Bezos are eagerly awaited in Silicon Valley for pearls of wisdom from the world’s richest man and an admired business leader. This year’s edition was extra revealing, although maybe not in the way Bezos intended. Bezos’s latest letter, released on Thursday, opens with the first-ever disclosure of Amazon’s total share of sales from the merchants that use the company’s e-commerce sites as a sales conduit. The company has long said that those merchants sell about half of the individual items sold on Amazon, but it has never given their contribution to the total value of physical merchandise sold on the site. That number — a common e-commerce metric known as gross merchandise volume — has always been a secret at Amazon. Not anymore. Based on Bezos’s letter and Amazon’s previous disclosures, it’s possible to roughly calculate Amazon’s gross merchandise volume dating back to 2015. It’s a remarkable number — nearly $300 billion worth of goods sold on Amazon last year. Compare that with the $95 billion in total merchandise and ticket sales reported by eBay Inc., the distant No. 2 player in U.S. e-commerce. (Walmart Inc. sells more than $500 billion in merchandise each year, and China’s Alibaba Group Holding Ltd. sells more than $700 billion in goods.) But there’s a dark cloud in Amazon’s figure. The growth of Amazon’s total merchandise sales slowed considerably last year, according to Bloomberg Opinion calculations based on Bezos’s disclosures. This figure is not the first sign than Amazon’s retail juggernaut may have slipped a bit. In 2018, Amazon’s nearly $300 billion in GMV was about a 19 percent jump from the prior year. That was notably slower than the rates of increase of 24 percent and 27 percent, respectively, in 2017 and 2016. It’s hard to explain the slowdown in Amazon’s merchandise sales growth. If anything, it seems as if Amazon is grabbing a larger share of e-commerce sales and that the internet is stealing more sales from physical stores, which have accounted for something like 90 percent of all U.S. retail sales. And yet Amazon’s retail sales growth — although still impressive — is slowing noticeably. For context, total e-commerce sales in the U.S. rose about 14 percent in 2018, according to calculations from figures released by the U.S. Census Bureau. Amazon generates a large majority of its sales in the U.S., and it’s somewhat surprising that Amazon’s online sales aren’t growing that much faster than the e-commerce category. Of course, it’s unfair to expect Amazon to grow like a startup forever. But it’s not insignificant that this slowdown has come even as Amazon has attempted to flex more muscle in newer categories. The company has made a big push into home furnishings, launching private label brands intended to compete with the likes of Wayfair Inc. and West Elm. It also continues to expand its selection of owned brand apparel and has been lining up more marquee names to sell clothes on its site, including J. Crew Group. And with the expansion of its Prime Now program for items that people want delivered immediately, the base of consumers that can buy groceries online from Amazon is growing rapidly. These grocery efforts are particularly important because the category is among the fastest growing in e-commerce. All of this is to say that Amazon, in theory, is competing for a greater share of the total retail market than it was even a few years ago. And the slowdown in growth looks more concerning against that backdrop. It doesn’t seem like a coincidence that this comes as its legacy retail competitors finally seem to have awakened and adapted to the e-commerce era. The two-day Prime shipping that used to distinguish Amazon from the pack? That’s routine now from the likes of Walmart Inc., Target Corp. and others. And big retailers are getting good at digital options that Amazon can’t provide as easily, such as click-and-collect. Lowe’s Cos., for example, says more than 60 percent of digital orders are picked up in stores.






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