Sale Of Corporate Debtor as a Going Concern Excluding Pending litigations (PUFE & MSEDCL) under section 32(e) read with Regulation 32A of IBBI (Liquidation Process) Regulations 2016.

Natural Diamonds Solitaire & Loose RBC & Princess Diamonds

1. The Buildings and Plant & Machinery of the company ( In Liquidation) 2. Land admeasuring Acres 10.035 in Sy.Nos.,930/3A,930/4,930/5A, 930/6A,931/1A&2,931/3Aand 932/7 of Samisragudem -Village, Nidadavolu Mandal, West Godavari Dist, AP (In Bankruptcy Process)

Precious Inventory - Natural Loose Diamonds

corporate debtor as going concern or standalone basis

Sale of Furniture & Fixtures(Only fixed furniture), Plant & Machinery which consists of two nos Computer, Office Equipments and inventories at 111A, Park Street, 2nd Floor, Kolkata, West Bengal, India, 700016along with sale of some Non-current assets along with Short term & Long term loans and advances along with other current assets1. Investment in shares of Unlisted Public Companies 2. Deferred tax assets 3. Long term loans & advances 4. Security deposits 5. Trade Receivables 6. Short term loans & advances Cash & Cash Equivalents

Land & Building and Plant & Machinery

Assignment of the recovery from the PUFE Transaction and the receivable as available and mentioned in the last balance sheet available

Not readily realisable assets NRRA - Assignment or Transfer of proceedings of Avoidance transactions / PUFE matters allowed by Hon'ble NCLT under Section 43/ 66 of the IBC, 2016 (The amount involved to the extent of Rs. 6.74 Crores)

Sale of the Corporate Debtor as a Going Concern, along with the Land and right to acquire stock.

1. Land (Freehold) & Building to the extent of occupied in land.

Option A - Sale of Corporate Debtor as Going Concern; Option B - Sale of Assets of Corporate Debtor Leasehold Land & Building Structures Plot No. D-14/2, MIDC TTC Industrial Area, Turbhe, Thane, Maharashtra, 400614 & Plant & Machinery at Plot No. D-14/2, MIDC TTC Industrial Area, Turbhe, Thane, Maharashtra, 400614

Land and Building comprised in 5.86 acres of leasehold land at SIPCOT, Gangaikondan off Tirunelveli and Plant and Building contained therein

Option A- Sale of Corporate Debtor as a going concern (without liabilities) as per Regulations 32(e) of the IBBI Liquidation Process Regulations 2016 along with all it's assets, rights, authorities, licenses, permits, NOCs, leasehold rights, actionable claims and benefits, but EXCLUDING any cash and bank balance thereof, on "as is where is basis", "as is what is basis", "whatever there is basis" and "no recourse basis”

Option B -Sale of Plant and Machinery of the Corporate Debtor in parcels -Plant and Machinery as per Regulations 32(d) of the IBBI Liquidation Process Regulations, 2016

Land and building located at Industrial Plot No. 2253-2257, Sector 38, Phase II, HSIIDC Industrial Estate, Food Park, Rai, Sonipat, Haryana, measuring 20,250 sq meters

Not readily realisable assets - Assignment or Transfer of proceedings of Avoidance transactions / PUFE matters under Section 43/ 45/ 49 / 66 of the IBC, 2016 (The amount involved to the extent of Rs. 107 Crores