All other Assets of the Company including Financial Assets / Debtors / other Receivables/ Hypothecation of book debts (as reflected in the audited Balance Sheet of the Corporate debtor), excluding Cash and Bank Balances

1 F CS- 41 B, FIRST FLOOR, ANSAL PLAZA, SECTOR 1, VAISHALI, GHAZIABAD, MEASURING 714 SQ FEET (Super area)/ 503 SQ FEET (covered area), STANDING IN THE NAME OF M/S DEV DENSO POWER LTD

Financial assets(investments, loans and advances)

Investments of the CD in the Subsidiary Companies 1. 80,500 Equity shares of Sanghavi Diamond Manufacturing Pvt Ltd 2. 44,60,000 Equity shares of Sanghavi Jewel Pvt Ltd 3. 18,000 Equity shares of Sanghavi Exports (Israel) Ltd 4. 93,000 Equity shares of Sanghavi Star Retail Pvt Ltd Other Investments of the CD 5. 1,000 Equity shares in Vitrag Co-Operative Bank Ltd 6. 10,000 Equity shares in Crystal Gems (HK) Ltd

Land admeasuring 3997.50 Sq. Mtrs along with Building admeasuring 1491 Sq. Mtrs.

Land & Factory Building

Plant & Machinery, Office Equipment

Lot 1: Swaraj Mazda (41 seater); Lot 2: 10,000 equity shares of Rs. 100 each in M/s Tiruchirappalli Engineering and Technology Cluster.

Office premise along with Plant & Machinery including Furniture and Fixtures

Office premise along with Plant & Machinery including Furniture and Fixtures

Office premise along with Plant & Machinery including Furniture and Fixtures

445 MW Natural Gas based Combined Cycle Power Plant (P&M) comprising of 2 Gas Turbines (Siemens, V94.2)–139.44 MW each + 2 HRSG + 1 Steam Turbine (LMZ, Russia) – 166.60 MW, Land around 126.43 Acres, Factory Buildings & all other equipment at plant site

Land and Building and Plant and Machinery including inventory.

Corporate Debtor as going concern

Asset A - Sale of Corporate Debtor as a Going Concern Basis Asset B - Sale of Corporate Debtor in liquidation Asset C – Leasehold Land & Building at Gummidipoondi Land measuring 21.53 acres with buildings in Plot No. C-1, D6 & F-97, SIPCOT Industrial Complex, Gummidipoondi 601201, Thiruvallur District, Tamilnadu within the village limits of Pappankuppam & Peddikuppam Taluk & Sub registration District of Gummidipoondi in Chengalpattu Revenue District. Asset D: Freehold Land & Building at Puducherry Land measuring 11.03 Acres with buildings in S.Nos Nos. 113/15, 115/3&4, 115/5, 110/1A, 110/2, 110/1B,112/10, (114/1 to 114/4), 107/1B, 107/3, 107/4,115/6A, in Plot No. 17 to 19, at Villianur Commune, Sedarapet Village, Puducherry – 605111. Asset E: Plant and Machinery at Gummidipoondi unit & Pondicherry Unit

All the assets of the Corporate Debtor on a going concern basis as per Regulation 32A of IBBI (Liquidation Process) Regulations, 2016

Plant & Machinery:- Scrap Material and vehicles