What Does 2013 cash Mean?
What Does 2013 cash Mean?
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(ii) provide any ensure, safety or even the want to or on behalf of the last word Beneficiaries; the business shall disclose the subsequent:-
In the same way, the balance of “Reserves and Surplus”, right after adjusting adverse harmony of surplus, if any, shall be demonstrated under the head “Reserves and Surplus” whether or not the resulting figure is within the negative.
(iv) time period and quantity of default as on the stability sheet day in repayment of borrowings and desire shall be specified individually in Each and every scenario.
In regard to investments during the funds of partnership companies, the names of your firms (While using the names of all their associates, total money along with the shares of every husband or wife) shall be given.
J. In which in regard of a problem of securities created for a certain intent The complete or Element of quantity hasn't been employed for the precise function within the Equilibrium sheet date, there shall be indicated By the use of Take note how such unutilised quantities have been applied or invested.
(i) immediately or indirectly lend or put money into other people or entities identified in almost any manner whatsoever by or on behalf of the business (Best Beneficiaries) or
five. Depending on the entire income from the NBFC, the figures showing up during the Economic Statements shall be rounded off as under:
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(h) shares reserved for situation less than options and contracts/commitments to the sale of shares or disinvestment, including the conditions and amounts;
Where a corporation has a number of subsidiaries or , it shall, Besides monetary statements offered less than sub-portion (two), prepare a consolidated fiscal assertion of the organization and of every one of the subsidiaries and associate corporations in similar to that of its have and in accordance with relevant accounting standards, which shall also be laid prior to the yearly normal Conference of the corporate combined with the laying of its economical assertion beneath sub-part (2):
10. Compound fiscal instruments which include convertible debentures, wherever break up into equity and legal responsibility factors, as per the requirements with the applicable Indian Accounting Benchmarks, shall be categorised and presented beneath the pertinent heads in ‘Equity’ and ‘Liabilities’.
(f) The place you will find proceedings against the more info organization beneath this law being an a greater with the transaction or given that the transferor then the details shall be provided,
(k) In case of Firms coated below part 135, level of expenditure incurred on corporate social duty functions;
(ii) A reconciliation of the gross and net carrying amounts of Every single class of belongings at first and stop on the reporting period of time demonstrating additions, disposals, acquisitions by small business mixtures as well as other adjustments as well as the connected amortization and impairment losses/reversals shall be disclosed individually.