Facts About 2013 cash Revealed

Facts About 2013 cash Revealed

Blog Article

two. In which compliance with the requirements of suitable Act, Polices, Recommendations or Circulars issued by the related regulator once in a while together with Indian Accounting Requirements (Ind AS) (besides the option of presenting assets and liabilities in accordance with recent, non-latest classification as furnished by suitable Ind AS) as relevant to your NBFCs involve any transform in procedure or disclosure together with addition, Modification, substitution or deletion in The pinnacle or sub-head or any variations inter se, from the economic statements or statements forming par t thereof , precisely the same shall be manufactured and the necessities less than this Timetable shall stand modified accordingly.

No matter if title deed holder is a promoter, director or relative# of promoter*/director or staff of promoter/director

2. Share software money pending allotment shall be labeled into fairness or liability in accordance with applicable Indian Accounting Expectations.

Likewise, the stability of ‘Other Equity’, after modifying adverse harmony of retained earnings, if any, shall be demonstrated underneath the head ‘Other Equity’ although the resulting figure is from the destructive; and

four. An entity shall disclose the listing of subsidiaries or associates or joint ventures which have not been consolidated inside the consolidated fiscal statements combined with the reason of not consolidating.

(III) date and number of warranty, security or even the like presented to or on behalf of the final word Beneficiaries

Nevertheless, where the consolidated money statements is made up of aspects pertaining to NBFCs and apart from NBFCs, blended basis of presentation could be adopted for consolidated economical statements in which each styles of operations are considerable. In addition, the consolidated fiscal statements shall disclose the data as per the necessities specified in the relevant Indian Accounting Standards notified underneath the Companies (Indian Accounting Expectations) Procedures 2015, including the following, namely:-

eight. For the goal of this Timetable, the phrases utilised herein shall have the identical meanings assigned to them in Indian Accounting Requirements.

(f) shares in regard of each and every course in the corporation held by its holding organization or its supreme holding business which includes shares held by or by subsidiaries or associates with the Keeping corporation or the last word holding corporation in mixture;

(iii) The place loans have been certain by directors or Many others, the mixture amount of these kinds of loans underneath Each and every head shall be disclosed.

Be aware: Remeasurment of defined benefit plans and good value modifications referring to own credit history possibility of financial liabilities selected at reasonable value through gain or reduction shall be recognised like a A part of retained earnings with independent disclosure of this sort of things alongwith the related quantities during the Notes or shall be proven as being a different column beneath Reserves and Surplus.

Delivered also that the fiscal statements shall more info not be handled as not disclosing a real and fair look at of your state of affairs of the company, simply by motive of The point that they don't disclose—-

(k) In the event of Corporations protected less than section one hundred thirty five, volume of expenditure incurred on company social accountability things to do;

(h) shares reserved for problem underneath solutions and contracts/commitments with the sale of shares/disinvestment, including the conditions and amounts;