What Does 2013 cash Mean?
What Does 2013 cash Mean?
Blog Article
(v) Particulars of any redeemed bonds/debentures which the organization has energy to reissue shall be disclosed.
As an illustration, plain vanila redeemable desire shares shall be categorized and presented less than ‘liabilities’ as ‘borrowings’ or ‘subordinated legal responsibility’ and also the disclosure prerequisites With this regard applicable to such borrowings shall be relevant mutatis mutandis to redeemable choice shares.
(ii) Each product around the deal with of your Harmony Sheet and Statement of Profit and Reduction shall be cross-referenced to any linked information and facts inside the notes to accounts. In getting ready the Money Statements such as the notes to accounts, a harmony shall be managed concerning providing excessive detail that may not help consumers of financial statements and never supplying essential info as a result of an excessive amount of aggregation.
Also, state whether or not the Earlier unrecorded revenue and connected belongings are actually adequately recorded while in the publications of account throughout the 12 months.
(d) The amount remitted throughout the 12 months in foreign currencies on account of dividends with a certain point out of the entire range of non-resident shareholders, the full quantity of shares held by them on which the dividends were being because of as well as calendar year to which the dividends relevant;
(a) the expression “significant influence” usually means Charge of not less than 20 for each cent. of total voting energy, or Charge of or participation in business enterprise choices beneath an settlement;
(ix) The place the corporate has borrowings from banking companies or economical establishments on The get more info idea of safety of present assets, it shall disclose the subsequent:-
) The Central Governing administration may, on its own or on an application by a category or lessons of providers, by , exempt any from complying with any of the necessities of the part or The principles manufactured thereunder, if it is considered required to grant this sort of exemption in the public interest and any these types of exemption might be granted possibly unconditionally or topic to such circumstances as might be laid out in the notification.
(iii) its greatest or any intermediate Keeping firm files consolidated economical statements While using the Registrar which might be in compliance Together with the applicable Accounting Criteria.
A reconciliation of your gross and net carrying volume of goodwill originally and conclude with the reporting interval showing additions, impairments, disposals and also other changes.
The aforesaid disclosures for ‘whole thorough profits’ shall even be designed during the assertion of variations in fairness. In combination with the disclosure prerequisites within the Indian Accounting Requirements, the aforesaid disclosures shall also be produced in respect of ‘other in depth money’.
(i) for that period of five years instantly preceding the day as at which the Harmony Sheet is prepared:
# similar details shall be supplied where no because of date of payment is specified in that situation disclosure shall be through the day with the transaction.
one. The provisions of the Portion shall use towards the revenue and expenditure account, in like fashion since they use to a Statement of Profit and Reduction.