Top latest Five 2013 cash Urban news
Top latest Five 2013 cash Urban news
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(a) no matter whether quarterly returns or statements of latest assets submitted by the organization with banks or monetary institutions are in arrangement With all the textbooks of accounts;
.—For your needs of this area, other than where by the context if not needs, any reference to your monetary statement shall incorporate any notes annexed to or forming part of these types of economic statement, offering information and facts required to be given and allowed to be given in the form of this sort of notes less than this Act.
*** share improve shall be computed with respect to the range at the beginning of your calendar year or if issued in the course of the calendar year for The 1st time then with regard into the date of issue.
(III) date and level of ensure, security or perhaps the like offered to or on behalf of the Ultimate Beneficiaries
Wherever the business has not made use of the borrowings from banking institutions and monetary establishments for the particular goal for which it was taken on the stability sheet date, the company shall disclose the small print of where they have been utilised.
eleven. Added Data: An NBFC shall disclose By the use of notes, more facts with regards to combination expenditure and earnings on the subsequent products:
(ii) Investments carried at aside from at Charge should be separately mentioned specifying The premise for valuation thereof;
A reconciliation from the carrying quantities of Every course of belongings at first and end with the reporting period displaying additions, disposals, acquisitions by company mixtures and other adjustments shall be disclosed individually.
(g) shares in the business held by Just about every shareholder Keeping in excess of 5 for every cent. shares specifying the amount of shares held;
4. Compound financial instruments such as convertible debentures, exactly where break up click here into equity and legal responsibility elements, According to the requirements with the pertinent Indian Accounting Requirements, shall be categorised and presented beneath the related heads in ‘‘Liabilities and Equity’.
two. The working cycle of the entity is some time among the acquisition of belongings for processing and their realisation in cash or cash equivalents. When the entity’s normal working cycle is not really clearly identifiable, it truly is assumed to generally be twelve months.
(e) Software revenue received for allotment of securities for the extent refundable and curiosity accrued thereon;
# similar facts shall be specified exactly where no because of day of payment is laid out in that scenario disclosure shall be from the date in the transaction.
The organization shall give aspects of any transactions not recorded from the publications of accounts which has been surrendered or disclosed as cash flow through the calendar year while in the tax assessments under the Profits Tax Act, 1961 (including, look for or survey or almost every other pertinent provisions of your Cash flow Tax Act, 1961), unless There exists immunity for disclosure less than any scheme.