The Group has benefited from written and oral presentations by a number of individuals and organizations enumerated in Annexure 1. But the Group's debt to outside experts is much greater than this list might suggest. Over the last four years, a large number of academics, practitioners and other experts have written about the different forms of the carry forward system in the financial press as well as in other fora. The Group has benefited from the thinking of all these experts who are too large in number to thank individually. Finally, our intellectual debt to the G. S. Patel Committee report of March 1995 is evident in every page of our report.

The Group would especially like to thank its Co-ordinator, Mr. R. C. Gupta for outstanding administrative support. Mr. Gupta chose not to participate in the deliberations of the Group and in the drafting of the report, but his assistance was invaluable in all aspects of the Group's work.