(Continuation news of USMANIAGL): in line with Para 37(a) of IFRS 7; Clause 5(A) (iii) & (iv) of schedule-1 under Rule 12(2) of the Securities and Exchange Rules, 1987 and the provision of Part-I, Schedule XI, Section 185 of Companies Act. 6. a) As per note No. 44.00 of the financial statements, the company has foreign currency transaction for the year ended on 30 June 2020. But the company has not recognized any gain or loss arising from foreign currency (cont.12)