Examine This Report on 2013 cash
Examine This Report on 2013 cash
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*Honest value variations In this particular plan are in addition to those arising on account of accrued fascination earnings/price.
(d) it is cash or cash equal unless it really is restricted from staying exchanged or used to settle a liability for at least twelve months once the reporting date.
3. The disclosure specifications laid out in this Program are Along with and never in substitution with the disclosure requirements laid out in the Indian Accounting Benchmarks. Supplemental disclosures laid out in the Indian Accounting Expectations shall be created within the Notes or by way of supplemental statement or statements Unless of course necessary to be disclosed on the deal with with the Monetary Statements.
) in the case of an organization engaged in the era or source of energy, any issues which are not necessary to be disclosed from the Energy Act, 2003;
one. When an NBFC applies an accounting coverage retrospectively or can make a restatement of items during the economical statements or when it reclassifies merchandise in its monetary statements, the NBFC shall attach to your Harmony Sheet, a “Harmony Sheet” as at first of t he
2(six) Affiliate Company, in relation to a different company, indicates a firm wherein that other enterprise has an important affect, but which is not a subsidiary organization of the organization possessing these kinds of influence and includes a joint venture enterprise.
(ii) Investments carried at apart from at Value should be separately stated specifying the basis for valuation thereof;
) The shall provide a correct and fair check out on the condition of affairs of the or providers, adjust to the notified less than portion 133 and shall be in the shape or sorts as may be supplied for various course or courses of firms in :
(III) date and number of promise, security or the like furnished to or on behalf of the final word Beneficiaries
(j) phrases of any securities convertible into fairness shares issued along with the earliest day of conversion in descending get starting from the farthest these types of date;
(a) the principal amount of money and the desire due thereon (for being demonstrated separately) remaining unpaid to any provider at the conclusion of each accounting year;
(d) the corporation doesn't have an unconditional suitable to defer settlement with the liability for a click here minimum of twelve months once the reporting date.
A firm shall disclose By means of notes additional information and facts with regards to aggregate expenditure and profits on the following merchandise:—
(b) to get approval of the Board of Administrators and finish audit or minimal overview of these kinds of periodical economic results in these types of way as could be prescribed; and