This certificate confirms that Mr. Vinayak Kulkarni, a student of G H College in Haveri studying in the 4th semester of his M.Com program, underwent training from May to June on "A Study on Loans and Advances" to partially fulfill the requirements for his M.Com degree from G.H. College in Haveri for the 2014-15 year. His behavior and work during the training period was very good.