What Does 2013 cash Mean?
What Does 2013 cash Mean?
Blog Article
Cash and Financial institution balances: The following disclosures with regards to cash and lender balances shall be produced:
* Any item under the subhead ‘Other people’ which exceeds a single per cent of the total earnings to become introduced independently.
(h) shares reserved for situation underneath choices and contracts or commitments to the sale of shares or disinvestment, including the terms and amounts;
(file) shares in respect of each and every course in the corporation held by its holding firm or its best holding firm which include shares held by subsidiaries or associates from the Keeping business or the last word holding enterprise In combination;
# equivalent facts shall be supplied the place no because of date of payment is laid out in that situation disclosure shall be from the day in the transaction.
(iii) exactly where loans have already been assured by directors or Other people, the aggregate level of these kinds of loans below Each and every head shall be disclosed;
5. Relying on the total revenue on the NBFC, the figures showing during the Economical Statements shall be rounded off as under:
Exactly where a corporation can be a declared wilful defaulter by any lender or economic Establishment or other lender, following information shall be specified:
(iii) A reconciliation of the gross and Internet carrying amounts of Each individual class of property originally and conclusion with the reporting period of time demonstrating additions, disposals, acquisitions by way of business enterprise combinations along with other adjustments as well as the linked depreciation and impairment losses or reversals shall be disclosed independently.
4. Compound financial devices including convertible debentures, exactly where break up into equity and legal responsibility components, According to the requirements with the appropriate Indian Accounting Requirements, shall be categorised and presented underneath the related heads in ‘‘Liabilities and Fairness’.
Further, the period of time for which the share software cash is pending past the interval for allotment as talked about inside the document inviting application for shares combined with the basis for this kind of share software money currently being pending shall be disclosed. Share software money not exceeding the issued money and also to the extent not refundable shall be demonstrated underneath the head Fairness and share software cash on the extent refundable, i.
that very little During this rule shall use in regard of planning of consolidated monetary statements by a corporation if it get more info fulfills the subsequent problems:-
four. A receivable shall be categorised like a “trade receivable” whether it is in respect of the quantity owing on account of products offered or products and services rendered in the traditional program of company.
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