Not known Factual Statements About 2013 cash
Not known Factual Statements About 2013 cash
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Cash and Lender balances: The following disclosures regarding cash and lender balances shall be created:
(vii) Time period and sum of continuous default as within the equilibrium sheet date in repayment of financial loans and desire, shall be specified individually in Every case.
in whom investments are already produced and the nature and extent in the expense so made in each these kinds of entire body corporate (exhibiting individually investments which are partly-compensated).
Where any prices or pleasure nevertheless being registered with Registrar of Organizations outside of the statutory period, aspects and motives thereof shall be disclosed.
The corporate shall provide the small print of all of the immovable Houses (besides properties the place the Company may be the lessee plus the lease agreements are duly executed in favour of the lessee) whose title deeds usually are not held while in the title of the organization in pursuing structure and where by this kind of immovable home is jointly held with Other folks, aspects are needed to be specified towards the extent of the company’s share.
(g) shares in the organization held by Just about every shareholder Keeping greater than 5 % shares specifying the volume of shares held;
In preparing the Money Statements including the Notes, a harmony shall be managed among furnishing extreme specifics That will not help users of economic Statements instead of offering vital details due to a lot of aggregation.
A reconciliation from the carrying quantities of Every course of belongings at first and end on the reporting interval showing additions, disposals, acquisitions by company mixtures and various adjustments shall be disclosed independently.
eight. Share application revenue pending allotment shall be classified into fairness or legal website responsibility in accordance with suitable Indian Accounting Standards.
four. An entity shall disclose the listing of subsidiaries or associates or joint ventures which haven't been consolidated while in the consolidated monetary statements together with the reasons of not consolidating.
2. Where by compliance with the requirements with the Act such as Indian Accounting Criteria (apart from the option of presenting assets and liabilities while in the get of liquidity as furnished by the appropriate Ind AS) as relevant to the companies call for any change in treatment or disclosure including addition, Modification substitution or deletion in The pinnacle or sub-head or any adjustments inter se, from the financial statements or statements forming component thereof, the exact same shall be built and the necessities under this Timetable shall stand modified appropriately.
(d) a reconciliation of the number of shares excellent in the beginning and at the end of the reporting time period;
(II) day and degree of fund even further advanced or loaned or invested other intermediaries or Final Beneficiaries alongwith complete details of the opposite intermediaries’ or greatest beneficiaries.
(iii) A reserve particularly represented by earmarked investments shall disclose The point that it is so represented; disclose The truth that it's so represented;