Not known Factual Statements About 2013 cash

Not known Factual Statements About 2013 cash

Blog Article

Where bonds/debentures are redeemable by installments, the day of maturity for this objective need to be reckoned because the day on which the primary installment turns into thanks;

Irrespective of whether title deed holder can be a promoter, director or relative# of promoter*/director or staff of promoter/director

(ii) Every single product on the encounter on the Harmony Sheet and Assertion of Income and Decline shall be cross-referenced to any related details from the notes to accounts. In making ready the Economical Statements such as the notes to accounts, a equilibrium shall be managed between giving too much element That will not guide buyers of monetary statements instead of furnishing important information on account of far too much aggregation.

(III) date and level of warranty, stability or even the like supplied to or on behalf of the final word Beneficiaries

(iv) share of other extensive earnings in Associates and joint ventures, to the extent to be labeled into earnings or decline; and

(iv) Financial loans because of by administrators or other officers of the organization or any of these possibly severally or Jointly with almost every other man or woman or amounts owing by firms or personal companies respectively by which any director is a lover or a director or maybe a member shall be independently stated.

) The provisions of this Act relevant for the preparing, adoption and audit on the financial statements of a  shall, mutatis mutandis, utilize for the consolidated economical statements referred to in sub-area (

In which the organization has not complied with the volume of levels prescribed beneath clause (87) of area 2 of your Act examine with Firms (Restriction on quantity of Levels) Regulations, 2017, the title and CIN of the businesses over and above the required layers and the relationship/extent of Keeping of the business in these types of downstream providers shall be disclosed.

(g) shares in the organization held by Each individual shareholder holding over five per cent. shares specifying the volume of shares held;

(iii) Debts because of by directors or other officers of the corporation or any of them either severally or jointly with every other particular person or debts because of by companies or private providers respectively in which any director is really a companion or even a director or simply a member ought to be independently said.

2. Wherever compliance with the requirements on the Act including Indian Accounting Criteria (except the option of presenting assets and liabilities inside the buy of liquidity as furnished by the appropriate Ind AS) as relevant to the businesses demand any alter in remedy or disclosure including addition, amendment substitution or deletion in The top or sub-head or any variations inter se, within the fiscal statements or statements forming section thereof, the identical shall be designed and the necessities under this Routine shall stand modified accordingly.

U. The quantity of dividends proposed to get distributed to equity and preference shareholders for your period and also the associated quantity for every share shall be disclosed independently. Arrears of fastened cumulative dividends on choice shares shall also be disclosed separately.

(h) wherever a provision is made with more info respect to a liability incurred by getting into into a contractual obligation, the movements inside the provision over the calendar year ought to be shown separately.

(i) instantly or indirectly lend or invest in other folks or entities recognized in almost any manner by any means by or on behalf from the Funding Bash (Final Beneficiaries) or