Hundred And Fifth Annual Report 2011-12 - Tata Steel
Hundred and fifth annual report 2011-122. Accounting Policies(a) Basis for Accounting The financial statements are prepared under the historical cost convention on an accrual basis of accounting in accordance withthe Generally Accepted Accounting Principles, Accounting Standards notified under Section 211(3C) of the Companies Act,1956 and the relevant provisions thereof.(b)During the year, Revised Schedule VI notified under the Companies Act, 1956 has become applicable to the Company forpreparation and presentation of its financial statements. The Company has reclassified the previous year figures in accordancewith the requirements applicable in the current year.Revenue Recognition(i) Revenue from sale of goods is recognised net of rebates and discounts on transfer of significant risks and rewards ofownership to the buyer. Sale of goods is recognised gross of excise duty but net of sales tax and value added tax.(ii) Revenue from services rendered is recognised on pro-rata basis in proportion to the stage of completion of the relatedtransaction.(iii) Export incentive under various schemes notified by the Government has been recognised on the basis of credits affordedin the pass book/amount received.(c)(iv) In one of the subsidiaries, income from services are recognised upon completion of the relevant shipping activities andrelated services. Income and expenses relating to incomplete voyages are carried forward as voyages-in-progress.Despatch earnings are accounted for on receipt basis.Employee Benefits(i) Short-term employee benefits are recognised as an expense at the undiscounted amount in the Statement of Profit andLoss of the year in which the related service is rendered.(ii) Post employment benefits are recognised as an expense in the Statement of Profit and Loss for the year in whichthe employee has rendered services. The expense is recognised at the present value of the amount payable towardscontributions. The present value is determined using the market yields of government bonds at the balance sheet dateas the discounting rate. In some of the foreign subsidiaries, the present value is determined using the AA rated corporatebonds.(iii) Other long-term employee benefits are recognised as an expense in the Statement of Profit and Loss for the year in whichthe employee has rendered services. Estimated liability on account of long-term benefits is discounted to the presentvalue, using the market yield on government bonds, as on the date of balance sheet, as the discounting rate. In some ofthe foreign subsidiaries, the present value is determined using the AA rated corporate bonds.(iv) Actuarial gains and losses in respect of post employment and other long-term benefits are recognised in the Statementof Profit and Loss. However, in one of the subsidiary (Tata Steel Europe Limited) because of potential volatility caused byperiodic changes in the assumptions underlying the computation of the pension and other post retirement benefit liabilities,it is not considered practicable to adopt a common accounting policy for accounting for these liabilities of the companyand Tata Steel Europe Limited. The actuarial gains and losses for these liabilities of Tata Steel Europe Limited have beenaccounted in Reserves and Surplus.(d)(v) In respect of the Employee Separation Scheme (ESS), the increase in the net present value of the future liability forpension payable to employees, who have opted for retirement under the Employee Separation Scheme of the Company,is charged to the Statement of Profit and Loss.Tangible Assets Tangible assets are stated at cost less accumulated depreciation and net of impairments, if any. Pre-operation expensesincluding trial run expenses (net of revenue) are capitalised. Borrowing costs during the period of construction is added to thecost of eligible tangible assets. Blast Furnace relining is capitalised. The written down value of the asset consisting of lining/relining expenditure embedded inthe cost of the furnace is written off in the year of fresh relining.(e)Intangible Assets(f)Depreciation and Amortisation Intangible assets are stated at cost less accumulated amortisation and net of impairments, if any. An intangible asset isrecognised if it is probable that the expected future economic benefits that are attributable to the asset will flow to the Companyand its cost can be measured reliably. Intangible assets having finite useful lives are amortised on a straight-line basis over theirestimated useful lives.204(i) Capital assets whose ownership does not vest with the Company are depreciated over their estimated useful life or fiveyears, whichever is less.
(ii) In respect of other assets, depreciation is provided on a straight line basis applying the rates specified in Schedule XIV tothe Companies Act, 1956 or rates based on estimated useful life whichever is higher. The details of estimated life for eachcategory of asset are as under:(a) Buildings and Roads — 30 to 62 years(b) Plant and Machinery — 3 to 30 years(c) Railway Sidings/Lines — 21 years(d) Vehicles and Aircraft — 5 to 18 years(e) Furniture, Fixtures and Office Equipments — 5 years(f) Intangibles (Computer Software) — 5 to 10 years(g) Development of property for development of mines and collieries are depreciated over the useful life of the mine orlease period whichever is less, subject to maximum of 10 years.(h) Blast Furnace relining is depreciated over a period of 10 years (average expected life).(i) Freehold land is not depreciated.(j) Leasehold land and other leasehold assets are amortised over the life of the lease. In some of the subsidiaries, joint ventures and associates depreciation is calculated on written down value basis and intangibleassets are amortised over the period for which the rights are obtained. The depreciation charge in respect of these entities isnot significant in the context of the consolidated financial statements.(g) Impairment For the purpose of impairment testing, goodwill is allocated to each of the Group’s cash-generating units that are expectedto benefit from the synergies of the combination.Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when thereis an indication that the unit’s value may be impaired. If the recoverable amount of the cash-generating unit is less than thecarrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to theunit and then to the other assets of the unit in proportion to the carrying amount of each asset in the unit. An impairment lossrecognised for goodwill is not reversed in a subsequent period.Fixed assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amountmay not be recoverable.An impairment loss is recognised in the Statement of Profit and Loss if the carrying amount of an asset exceeds its recoverableamount.(h) Foreign Currency Transactions Foreign Currency Transactions (FCT) and forward exchange contracts entered into to hedge FCT are initially recognisedat the spot rate on the date of the transaction/contract. Monetary assets and liabilities denominated in foreign currencyand forward exchange contracts remaining unsettled at the end of the year are translated at year end rates. The Company and some of its Indian subsidiaries have elected to account for exchange differences arising on reportingof long-term foreign currency monetary items in accordance with Companies (Accounting Standards) Amendment Rules,2009 relating to Accounting Standard 11 (AS-11) notified by Government of India on 31st March, 2009 (as amendedon 29th December, 2011). Accordingly, the effect of exchange differences on foreign currency loans of the company isaccounted by addition or deduction to the cost of the assets so far it relates to depreciable capital assets and in othercases by transfer to “Foreign Currency Monetary Item Translation Difference Account” to be amortised over the balanceperiod of the long-term monetary items.The differences in translation and settlement of FCT and forward exchange contracts used to hedge FCT (excluding thelong-term foreign currency monetary items accounted in line with Companies (Accounting Standards) Amendment Rules2009 on Accounting Standard 11 notified by Government of India on 31st March, 2009 as amended on 29th December,2011) are recognised in the Statement of Profit and Loss. The outstanding derivative contracts at the balance sheet dateother than forward exchange contracts used to hedge FCT are valued by marking them to market and losses, if any, arerecognised in the Statement of Profit and Loss. Exchange differences relating to monetary items that are in substance forming part of the Company’s net investment in nonintegral foreign operations are accumulated in Foreign Exchange Fluctuation Reserve Account.Hedging instruments are initially measured at fair value, and are remeasured at subsequent reporting dates. Changes inthe fair value of these derivatives that are designated and effective as hedges of future cash flows are recognised directlyin shareholders’ funds and the ineffective portion is recognised immediately in the Statement of Profit and Loss.Changes in the fair value of derivative financial instruments that do not qualify for hedge accounting are recognised inStatement of Profit and Loss as they arise.Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longerqualifies for hedge accounting.(i) Investments Long-term investments are carried at cost less provision for diminution other than temporary, if any, in value of such investments.Current investments are carried at lower of cost and fair value. Stock-in-trade in case of one of the subsidiaries, being aninvestment company, has been valued at cost or at market quotation whichever is lower scrip wise.(j) Inventories Finished and semi-finished products produced and purchased by the Company are carried at lower of cost and net realisablevalue.205
Hundred and fifth annual report 2011-12Work-in-progress is carried at lower of cost and net realisable value. Coal, iron ore and other raw materials produced and purchased by the Company are carried at lower of cost and net realisablevalue. Stores and spare parts are carried at cost. Necessary provision is made and charged to revenue in case of identified obsoleteand non-moving items. Cost of inventories is generally ascertained on the ‘weighted average’ basis. Work-in-progress and finished and semi-finishedproducts are valued on full absorption cost basis.(k)Relining Expenses(l)Research and Development Relining expenses other than expenses on blast furnace relining are charged as an expense in the year in which they areincurred. Research and development costs (other than cost of fixed assets acquired) are charged as an expense in the Statement ofProfit and Loss in the year in which they are incurred.(m) Deferred Tax Deferred tax is accounted for by computing the tax effect of timing differences which arise during the year and reverse insubsequent periods.(n)Tax on Income Tax on income is determined on the basis of taxable income and tax credits computed in accordance with the provisions ofapplicable tax laws of the respective countries.Foreign Companies recognise tax liabilities and assets in accordance with the applicable local laws.3. Share Capital(Item No. 1(a), Page 190) ,000Ordinary Shares of 10 each(31.03.2011: 1,75,00,00,000 Ordinary Shares of 10 each)“A” Ordinary Shares of 10 each(31.03.2011: 35,00,00,000 “A” Ordinary Shares of 10 each)Cumulative Redeemable Preference Shares of 100 each(31.03.2011: 2,50,00,000 Shares of 100 each)60,00,00,000Cumulative Convertible Preference Shares of 100 each(31.03.2011: 60,00,00,000 Shares of 100 nary Shares of 10 each(31.03.2011: 95,94,54,565@ Ordinary Shares of 10 each)972.13959.4697,12,14,450Ordinary Shares of 10 each fully paid up(31.03.2011: 95,85,42,995@ Ordinary Shares of 10 each)971.21958.54Add: Amount paid-up on 3,89,516 Ordinary Shares forfeited(31.03.2011: 3,89,516 Ordinary Shares of 10 each)0.200.20971.41958.74Subscribed:@ excludes 6,71,455 Ordinary Shares held by a Subsidiary.206As at31.03.2011 crores
4. Reserves and Surplus(Item No. 1(b), Page 190) crores(a) Capital ReserveBalance as per last account22.31Adjustments on account of equity accounting for associates9.45Received during the year0.1231.88As at31.03.2011 crores21.61–0.7022.31(b) Capital Redemption ReserveBalance as per last account20.78Amount transferred from Statement of Profit and .02)––(2.07)(c) Securities Premium ReserveBalance as per last accountAmount received on conversion of CCPSAmount received on follow on public issue of equity sharesAmount received on preferential issue of equity sharesExpenses related to CARS/NCD/GDR/Hybrid Securities/Preferential and Public issue of equity sharesAmount received on conversion of warrantsEffect of change in cross holdingsExchange difference on redemption premium of CARS18,876.40(d) Debenture Redemption ReserveBalance as per last account2,053.26Amount transferred from Statement of Profit and Loss–2,053.26(e) Amalgamation ReserveBalance as per last account(f) Export Profits ReserveBalance as per last account(g) Foreign Exchange Fluctuation ReserveBalance as per last 251.2514.0014.00(h) Contributions for Capital ExpenditureBalance as per last account80.00Received during the year16.97Release to Statement of Profit and Loss(2.34)94.63(i) Contingency ReserveBalance as per last j) Debenture Forfeiture ReserveBalance as per last account(k) Capital Reserve on ConsolidationBalance as per last accountEffect of changes in Group's interest(l) Investment Allowance (Utilised) ReserveBalance as per last account17.710.2372.888.65(1.53)80.0019.300.23(m) Foreign Currency Translation ReserveBalance as per last account(4,658.80)Adjustment for translation of Non Integral Foreign 0)21,603.5815,863.22Carried forward207
Hundred and fifth annual report 2011-124. Reserves and Surplus (continued)(Item No. 1(b), Page 190) crores21,603.58Brought forward(n) Special ReserveBalance as per last accountTransfer from Statement of Profit and Loss88.0211.77(o) Statutory ReserveBalance as per last account99.79As at31.03.2011 86.06)(r) General ReserveBalance as per last account9,095.36Effect of change in cross holdings30.76Amount transferred from Statement of Profit and 6.97(p) Actuarial Gain/(Loss) ReserveBalance as per last accountActuarial loss (net of tax) recognised during the year(5,906.04)(q) Cash Flow Hedge ReserveBalance as per last accountFair value changes recognised (net of tax)(s) Surplus in the Statement of Profit and LossBalance as per last accountProfit for the yearDistribution on hybrid perpetual securities [net of tax of 83.24 crores (2010-11: 2.25 crores)]Dividend on preference sharesProposed dividend on Ordinary SharesTax on dividendTransfers to ReservesGeneral ReserveDebenture Redemption ReserveSpecial ReserveCapital Redemption Reserve140.8116,125.425. PREFERENCE SHARES ISSUED BY SUBSIDIARY COMPANIES(3,533.78)(224.53)12,959.16(Item No. 2, Page 190)As at31.03.2011 crores croresPreference Shares issued by subsidiary companies22.43–22.43–Additional information:(1) 8.50% – 2,43,000 non-cumulative Optionally Convertible Preference Shares (OCPS) of 100 each were issued by The TinplateCompany of India Ltd., the subsidiary of the Company in the financial year 1999-2000 and 2000-2001. The OCPS will beredeemed in accordance with the terms of the issue thereof, the provisions of the Companies Act, 1956 and other applicablelaws between 2012-2015.208
(2) 8.50% – 20,00,000 non-cumulative Redeemable Preference Shares (RPS) were issued by Tayo Rolls Limited, a subsidiaryof the Company in March 2012. These RPS are redeemable in 3 equal annual installments with all arrears of dividend, if any,commencing from 1st April, 2020. The subsidiary may exercise its call option by giving 30 days clear notice at the expiry of 36months from the date of allotment thereof.6. Hybrid Perpetual Securities(Item No. 4, Page 190)As at31.03.2011 crores croresHybrid Perpetual al information:(1) The Company has issued Hybrid Perpetual Securities of 775 crores and 1,500 crores in May 2011 and March 2011respectively. These securities are perpetual in nature with no maturity or redemption and are callable only at the option of theCompany. The distribution on the securities may be deferred at the option of the Company, if in the six months preceding therelevant distribution payment date, the Company has not made payment on, or repurchased or redeemed, any securities rankingpari pasu with, or junior to the instrument. The distribution on these securities are 11.50% p.a and 11.80% p.a. respectively, witha step up provision if the securities are not called after 10 years. As these securities are perpetual in nature and the Companydoes not have any redemption obligation, these are not classified as ‘debt’.7. Borrowings(Item No. 6(a) and 7(a), Page 190) croresLong ShortTerm Term TotalA. Secured Borrowings(a) Bonds/Debentures(i) Non-convertible bonds/debentures268.00–268.00(b) Term loans(i) From banks22,311.0838.16 22,349.241,928.80– 1,928.80(ii) From financial institutions and others (1)(c) Repayable on demand(i) From banks–336.18336.18(d) Finance lease obligations321.64–321.64(e) Other 16–281.500.41 21,843.75– 1,860.05580.85––580.85295.324.16B. Unsecured Borrowings(a) Bonds/Debentures(i) Non-convertible bonds/debentures(ii) 1% Convertible Alternative ReferenceSecurities(iii) 4.5% Foreign Currency Convertible Bonds(b) Term loans(i) From banks(ii) From financial institutions and others(c) Deferred payment liabilities(d) Fixed deposits(e) Finance lease obligations(f) Other 246.25 1511,752.32 3,175.35 547.09–547.09135.5527.83163.3820,404.844,324.74 24,729.5824,966.32 3,213.18 28,179.5045,238.244,699.08 49,937.3249,250.69 3,794.44 53,045.13Additional information:374.34 25,207.74As at 31.03.2011 croresLongShortTermTermTotal24,284.37581.26 01.162,439.06(1) Includes loan from Joint Plant Committee – Steel Development Fund of 1,915.47 crores (31.03.2011: 1,860.05 crores) which alsoincludes funded interest 316.13 crores (31.03.2011: 280.06 crores).209
Hundred and fifth annual report 2011-128. Deferred Tax LiabilitIES (Net)(Item No. 6(b) and 8(d), Page 190) croresDeferred Tax Liabilities(a)Differences in depreciation and amortisation foraccounting and income tax purposes3,278.7877.68As at31.03.2011 crores3,399.55106.08(b)Prepaid expenses(c)Actuarial 92(1,327.99)(1,853.36)Deferred Tax Assets(a) Unabsorbed losses(b)Employee separation compensation(c)Provision for doubtful debts and advances(d)Disallowance under Section 43B of IT Act(e)Provision for employee benefits(f)Redemption premium on CARS(g)Other 62 croresAs at31.03.2011 croresDeferred tax liabilities (net)9. Other long-term liabilities(Item No. 6(c), Page 190)(a)Creditors for capital supplies/services(b)Deferred income(c)Creditors for other 277.56845.65
10. Provisions(Item No. 6(d) and 7(d), Page 190) croresLong ShortTerm Term Total(a)(b)Provision for employee benefitsProvision for employee separationcompensation (1)(c)Provision for taxation(d)Provision for fringe benefits tax(e)Proposed dividend(f)Other provisionsAs at 31.03.2011 18879.377.84– 671,165.678,085.103.93– 1,150.253.931,150.25738.001,859.804,585.05 3,395.257,980.30Additional information:(1) Provision for employee separation compensation has been calculated on the basis of net present value of the future monthlypayments of pension and lump sum benefits under the scheme including 18.23 crores (31.03.2011: 27.53 crores) in respectof schemes introduced during the year.11. Trade payables(Item No. 7(b), Page 190) crores(a)Creditors for supplies/services(b)Creditors for accrued wages and salaries(c)Acceptances15,500.352,908.912,208.60As at31.03.2011 crores14,696.762,419.411,341.3120,617.8618,457.48 croresAs at31.03.2011 crores12. Other current liabilities(Item No. 7(c), Page 190)(a)Current maturities of long-term borrowings(b)Current maturities of finance lease obligations(c)Interest accrued but not due on borrowings(d) Unpaid dividend(e)Advances received from customers(f)Creditors for other 001.22211
Hundred and fifth annual report 2011-1213. Tangible assets(Item No. 8(a)(i), Page 190)Tangible Assets )LeaseholdPlant andBuildingsMachineryand RoadsLeasedLeasedRailwayVehiclesFFOE andSidings/MachineryVehiclesLinesPlant andFurnitureOfficeand Fixtures 304.393,585.53Deductions during the year 33.33104.961,140.607,155.72Disposal of group �––––––39.36661.67Reversal during the ––––––––1.66254.56Deduction on ––13.48–0.488.54287.74401.32140.54Impairment as at ––3,530.043,099.56Accumulated depreciationas at –5,540.602,312.00Accumulated depreciationas at 08.8157,181.99Total accumulated depreciationand impairment as at ,638.8560,281.55Net book value as at 9,080.9334,778.13Gross Block as at 01.04.2011Assets of new companiesAdditions during the year (1)Exchange fluctuations capitalisedduring the yearExchange difference onconsolidationGross Block as at 31.03.2012Impairment as at 01.04.2011Impairment during the yearExchange difference onconsolidationDepreciation of new companiesDepreciation during the yearDepreciation on assets written offduring the year (1)Disposal of group undertakingsExchange difference onconsolidationAdditional information:(1)Additions and depreciation on assets written off during the year include adjustments for inter se transfers.(2)Deductions include cost of assets scrapped/surrendered during the year.(3) Freehold Buildings include 2.32 crores (31.03.2011: 2.32 crores) being cost of shares in Co-operative Housing Societies and Limited Companies.(4) Rupee liability has increased by a net amount of 43.17 crores (2010-11: by 1.11 crores) arising out of realignment of the value of foreign currency loans for procurementof tangible assets. This increase has been adjusted in the carrying cost of respective tangible assets and has been depreciated over their remaining depreciable life. Thedepreciation for the current year has increased by 2.28 crores (2010-11: 0.06 crores) arising on account of this adjustment.212
14. Intangible assets(Item No. 8(a)(iii), Page 190) croresOther 2.453,041.70––1.14–––Intangible AssetsGross Block as at 01.04.2011Assets of new companies–Additions during the year (1)Deductions during the year70.06(2)Disposal of group undertakingsExchange difference on consolidationGross Block as at 31.03.2012Impairment as at 01.04.2011Impairment on assets written off during the yearExchange differences on consolidationImpairment as at 31.03.2012Accumulated amortisation as at 01.04.2011Amortisation of new companiesAmortisation during the yearAmortisation on assets written off during the year (1)Disposal of group undertakingsExchange difference on consolidationAccumulated amortisation as at 31.03.2012Total accumulated amortisation �–1.48–5.702.6173.7568.6373.75impairment as at 31.03.201268.63Net book value as at �–45.21136.77of .202,851.331,789.50Additional information:(1)Additions and amortisation on assets written off during the year include adjustments for inter se transfers.(3)Development of property represents expenditure incurred on development of mines/collieries.(2)Deductions include cost of assets scrapped/surrendered during the year.213
Hundred and fifth annual report 2011-1215. Investments(Item No. 8(c) and 9(a), Page 190)Non-current Current(a)Investments in equity instruments(b)Investments in preference shares(c)Investments in government or trust securities(d)Investments in debentures and bonds(e)Investments in partnership firms(f)Investment properties(g)Investments in mutual 395.93128.182,622.88––1,398.37 04,021.25Additional information:(1)Aggregate amount of quoted investments(2)Aggregate amount of unquoted 398.37Equity Accounted AssociatesAs at 31.03.2011Non-currentCurrent3,947.501.44 1.83–21.83–108.50108.50–3,157.84 3,157.844,688.063,159.28 7,847.34As at 31.03.2011 crores croresTotal crores1,525.693,812.524.99 3,817.513,893.07767.043,154.29 3,921.334,579.563,159.28 7,738.842,367.38Cost of investment[including 123.34 crores (31.03.2011: 1,277.40 crores) of goodwill (net of capitalreserve) arising on consolidation]649.74 2,717.93Add: Share of post acquisition profit(net of losses)528.95399.131,178.69 3,117.06(4)Details of equity accounted associates are as follows:Name of the CompanyOriginalGoodwill/Cost of(CapitalInvestmentReserve)(a)(a) crores crores214AccumulatedCarryingProfit/(Loss)amount ofas at Investments31.03.2012as at 31.03.2012(a) (b) crores(a) (b) croresAlmora Ma
Hundred and fifth annual report 2011-12 206 3. shARE cAPitAL (Item No. 1(a), Page 190) As at 31.03.2011 crores crores Authorised: 1,75,00,00,000 Ordinary Shares of 10 each 1,750.00 1,750.00 (31.03.2011: 1,75,00,00,000 Ordinary Shares of 10 each) 35,00,00,000 “A” Ordinary Shares of 10 each 350.00 350.00 (31.03.2011: 35,00,00,000 “A” Ordinary Shares of 10 each)
NCERT Solutions Class 3 Mathematics – Chapter 2 Fun with Numbers 104 One hundred four 200 Two hundred 105 One hundred five 201 Two hundred one 106 One hundred six 202 Two hundred two 107 One hundred seven 203 Two hundred three 108 One hundred eight 204 T
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4. What number is three hundred and six more than four hundred and nineteen? 5. What number is the dierence between two hundred and sixteen and three hundred and nine? 6. Add \ve hundred and ninety three and three hundred and sixty eight. .
(iii) Three hundred twenty five million four hundred seventy nine thousand eight hundred thirty eight. Solution: (i) Six million five hundred forty three thousand two hundred ten can be written as 65, 43, 210 which is sixty five lakh forty three thousand two hundred ten using the Indian system of numeration. Aakash Institute
hundred and eighty two rounded to the nearest hundred thousand is 2,150,000. I think that five million, four hundred and ninety five thousand, five hundred and ten rounded to the nearest ten thousand is 5,490,000. Jade To the nearest hundred thousand, my number rounds to three and a half million.
S: 1 hundred 3 tens 2 ones rounded to the nearest hundred is 1 hundred. Continue with rounding 250 grams and 387 milliliters to the nearest hundred. (Leave the number line for 387 milliliters on the board. It will be used in Problem 2.) Problem 2: Round four-digit numbers to the nearest hundred. T: To round 387 milliliters to the nearest .
5.5 Leaving Fifth Third 48 5.6 Non-Traditional and Alternative Work Arrangements 49 6.0 Ensuring Responsible Communications About Fifth Third 50 6.1 Representing Fifth Third 51 6.2 Media Inquiries 51 6.3 Social Media 52 Glossary 54 Fifth Third Bancorp Code of Business Conduct & Ethics 3
This manual explains how to use the API (application programming interface) functions, so that you can develop your own programs to collect and analyze data from the oscilloscope. The information in this manual applies to the following oscilloscopes: PicoScope 5242A PicoScope 5243A PicoScope 5244A PicoScope 5442A PicoScope 5443A PicoScope 5444A The A models are high speed portable .
