Not known Factual Statements About 2013 cash

Not known Factual Statements About 2013 cash

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In which bonds/debentures are redeemable by installments, the day of maturity for this function need to be reckoned since the day on which the very first installment gets to be due;

Delivered further that the Central Governing administration might provide for the consolidation of accounts of firms in these types of way

(a) the principal volume along with the desire due thereon (being revealed separately) remaining unpaid to any supplier at the conclusion of Every single accounting calendar year;

# equivalent information shall be specified wherever no due day of payment is specified, in that case disclosure shall be within the date from the transaction.

(iii) In which sums have been composed-off on a reduction of capital or revaluation of belongings or in which sums are already additional on revaluation of property, every balance sheet subsequent to date of these types of compose-off, or addition shall present the lowered or greater figures as applicable and shall By the use of a Take note also exhibit the level of the reduction or raise as applicable together with the date thereof for the initial 5 years subsequent to your day of these kinds of reduction or enhance.

) a firm shall be considered being a subsidiary company with the holding business even though the Command referred to in sub-clause (

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Line goods, sub-line goods and sub-totals shall be offered being an addition or substitution over the facial area of your Financial Statements when this sort of presentation is pertinent to an knowledge of the NBFC’s financial situation or performance or to cater to types of NBFCs as prescribed because of the appropriate regulator or sector-specific disclosure demands or when essential for compliance With all the amendments to the related statutes or under the Indian Accounting Criteria.

(g) shares in the corporate held by Every shareholder Keeping a lot more than 5 for each cent. shares specifying the amount of shares held;

(g) Software money gained for allotment of securities and thanks for refund and interest accrued thereon. Share software funds includes developments toward allotment of share cash. The conditions and terms such as the range of shares proposed to be issued, the amount of quality, if any, along with the period of time right before which shares shall be allotted shall be disclosed.

(W) Where by in regard of a difficulty of securities produced for a selected goal The complete or Section of quantity hasn't been employed for the precise function at the Stability Sheet day, there shall be indicated by way of Notice how such unutilized amounts are already utilized or invested.

as that of its individual which shall even be laid before the once-a-year common meeting of the organization combined with the laying of its fiscal statement beneath sub-area (

Be aware:—This Component of Program sets out the minimum specifications for disclosure within the experience with the Equilibrium Sheet, plus the Assertion of Financial gain and Reduction (hereinafter often called “Money Statements” for the objective of this Agenda) and Notes. Line goods, sub-line merchandise and sub-totals shall be offered as an addition or substitution on the confront with the Fiscal Statements when this sort of presentation is pertinent to an understanding of the organization’s financial place or functionality or to cater to sector/sector-unique disclosure requirements or when demanded for compliance with the amendments to the businesses Act or under the Accounting Benchmarks.

Materiality is dependent upon the click here size or character in the product or a combination of both equally, to be judged in The actual instances.