2013 cash No Further a Mystery
2013 cash No Further a Mystery
Blog Article
iii. in case of NBFCs protected under segment one hundred thirty five, amount of expenditure incurred on corporate social accountability pursuits; and
Similarly, the stability of “Reserves and Surplus”, soon after altering detrimental harmony of surplus, if any, shall be demonstrated beneath the head “Reserves and Surplus” regardless of whether the resulting determine is during the destructive.
three. The disclosure demands laid out in this Program are In combination with rather than in substitution with the disclosure necessities laid out in the Indian Accounting Requirements. Added disclosures specified in the Indian Accounting Criteria shall be created from the Notes or by way of further assertion or statements unless needed to be disclosed within the deal with on the Fiscal Statements.
# related info shall be given wherever no due date of payment is specified, in that situation disclosure shall be within the date on the transaction.
(iii) deposits or developments from anyone for the goal of trading or investing in copyright Currency or virtual currency
Provided that in case of a firm included below sub-portion (3) of area 129 which isn't needed to prepare consolidated fiscal statements underneath the Accounting Standards, it shall be sufficient if the business complies with provisions on consolidated money statements supplied in Program III of the Act.
Where by any Plan of Arrangements is accepted through the Capable Authority with regards to sections 230 to 237 of the Companies Act, 2013, the corporation shall disclose the impact of such Plan of Arrangements have been accounted for from the publications of account of the Company ‘in accordance While using the Scheme’ and ‘in accordance with accounting requirements’ and deviation During this regard shall be spelled out.
The place a company can be a declared wilful defaulter by any lender or economic Institution or other lender, pursuing particulars shall be presented:
Where any rates or pleasure nevertheless for being registered with ROC beyond the statutory interval, information and causes thereof shall be disclosed.
(b) the quantity of interest compensated by the customer concerning portion sixteen in the Micro, Tiny and Medium Enterprises Development Act, 2006, together with the quantity of the payment created towards the supplier further than the appointed working day all through Just about every accounting year;
(W) In which in respect of a concern of securities built for a selected reason The entire or part of amount of money hasn't been employed for the specific intent at the Balance Sheet date, there shall be indicated By means of Notice how this kind of unutilized quantities happen to be employed or invested.
(i) specifically or indirectly lend or invest in other persons or entities identified in almost any manner in anyway by or on behalf on the Funding Bash (Best Beneficiaries) or
(ii) it is actually a business whose securities aren't mentioned or will not be in the entire process of listing on any stock exchange, whether in India or outside the house India and
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