The 2-Minute Rule for 2013 cash

The 2-Minute Rule for 2013 cash

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Where by bonds/debentures are redeemable by installments, the day of maturity for this reason need to be reckoned since the date on which the primary installment results in being thanks;

(vii) Exactly where the corporation has borrowings from banks or economic institutions on The idea of stability of recent belongings, it shall disclose the following:-

(h) shares reserved for situation under choices and contracts or commitments to the sale of shares or disinvestment, including the terms and amounts;

one. The place compliance with the requirements in the Act including Accounting Requirements as applicable to the businesses demand any change in cure or disclosure which includes addition, Modification, substitution or deletion in The top or sub-head or any variations, inter se, inside the fiscal statements or statements forming component thereof, the identical shall be built and the requirements of the Timetable shall stand modified appropriately.

nine. In which any Act or Regulation demands precise disclosures for being manufactured within the standalone monetary statements of a corporation, the explained disclosures shall be produced in addition to those expected beneath this Routine.

11. Supplemental Facts: An NBFC shall disclose By the use of notes, more data with regards to aggregate expenditure and money on the following products:

also that absolutely nothing On this guidelines shall utilize in respect of consolidation of monetary statement by a corporation obtaining subsidiary or subsidiaries incorporated outside the house India just for the economic year commencing on or just after 1st April, 2014

(The exceptions, modifications and adaptations provided higher than shall be relevant only to Those people Governing administration Providers that has not committed a default in submitting its monetary statements under part 137 in the said act or yearly return below part 92 of your said act with the registrar, vide notification dated thirteenth June, 2017)

(a) regardless of whether quarterly returns or statements of existing assets submitted by the corporate with financial institutions or fiscal institutions are in settlement Along with the textbooks of accounts.

The occupations together The underside operate remaining to appropriate 2013 cash from your least-paid out to the very best-compensated. Exactly what the graph demonstrates is that middle course work is far more compact for a share with the utilized labor power than it had been three decades back.

(iv) Loans owing by directors or other officers of the corporate or any of these both severally or jointly with almost every other people or amounts owing by firms or private providers respectively by which any director is really a spouse or perhaps a director or perhaps a member need to be separately mentioned.

As an illustration, redeemable preference shares shall be categorized and offered under ‘non-current liabilities’ as ‘borrowings’ and also the disclosure specifications in this regard applicable to such borrowings shall be applicable mutatis mutandis to redeemable choice shares.

(ii) “Minority passions” inside the stability sheet inside fairness shall be introduced individually through the equity of the entrepreneurs of your dad or mum.

(iii) A reserve especially represented by earmarked investments shall disclose The reality that it's so represented; disclose The reality that it's so represented;