The Greatest Guide To 2013 cash

(e) the legal rights, preferences and restrictions attaching to each course of shares such as restrictions around the distribution of dividends and the repayment of funds;

(iii) Debit balance of statement of income and reduction shall be revealed as a negative figure beneath the head “Surplus”.

(i) Non-present investments shall be categorised as trade investments together with other investments and even further classified as:

(two) Advancements to directors or other officers of the corporate or any of them both severally or jointly with any other folks 0r developments to companies or personal corporations respectively through which any director is actually a partner or even a director or simply a member really should be separately mentioned, in case developments are of the nature of the fiscal asset According to appropriate Ind AS, these are definitely to become disclosed under ‘other fiscal assets’ separately.

1. Exactly where an organization is needed to get ready Consolidated Monetary Statements, i.e,, consolidated stability sheet, consolidated assertion of adjustments in equity and consolidated statement of revenue and loss, the corporate shall mutatis mutandis adhere to the requirements of this Program as relevant to a company within the preparation of equilibrium sheet, statement of adjustments in equity and statement of profit and loss On top of that, the consolidated monetary statements shall disclose the knowledge According to the requirements specified in the applicable Indian Accounting Specifications notified below the businesses (Indian Accounting Specifications) Policies 2015, including the next, specifically:-

(iv) Loans owing by directors or other officers of the corporation or any of them both severally or Jointly with every other particular person or amounts thanks by companies or non-public providers respectively where any director is often a husband or wife or a director or perhaps a member shall be independently stated.

5. Dependent upon the overall revenue of your NBFC, the figures appearing from the Money Statements shall be rounded off as under:

(ii) exercises or controls more than one-half with the complete voting ability either at its very own or along with one or more of its subsidiary corporations:

(II) day and degree of fund even further Superior or loaned or invested by such Intermediaries to other intermediaries or Top Beneficiaries alongwith entire facts of the final word beneficiaries.

 The place the organization hasn't applied the borrowings from financial institutions and economical establishments for the precise function for which it had been taken with the harmony sheet date, the company shall disclose the details of where by they are actually used.

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(i) directly or indirectly lend or put money check here into other folks or entities recognized in any fashion whatsoever by or on behalf of the Funding Occasion (Ultimate Beneficiaries) or

(ii) The organization shall disclose concerning whether or not the reasonable price of expense residence (as calculated for disclosure reasons from the fiscal statements) is based to the valuation by a registered valuer as outlined below rule 2 of Corporations (Registered Valuers and Valuation) Guidelines, 2017.

(b) the level of desire compensated by the client with regards to area 16 of the Micro, Smaller and Medium Enterprises Advancement Act, 2006, combined with the level of the payment created into the provider over and above the appointed day through Every accounting year;