The Single Best Strategy To Use For 2013 cash
The Single Best Strategy To Use For 2013 cash
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V. Wherever in respect of an issue of securities built for a particular intent, the complete or A part of the amount hasn't been used for the specific reason on the harmony sheet day, there shall be indicated By means of Observe how this kind of unutilised amounts have been made use of or invested.
), put together a consolidated economic statement of the company and of all of the subsidiaries in exactly the same
(iii) Debts thanks by directors or other officers in the NBFC or any of them possibly severally or jointly with almost every other man or woman or debts owing by firms such as limited legal responsibility partnerships (LLPs), private companies respectively wherein any director is usually a partner or possibly a director or even a member must be individually mentioned.
(file) shares in regard of every class in the company held by its holding corporation or its top holding business which includes shares held by subsidiaries or associates with the Keeping enterprise or the ultimate Keeping business In combination;
nine. In which any Act, Regulation, Tips or Circulars issued because of the related regulators on occasion needs certain disclosures to be created during the standalone financial statements of the NBFC, the stated disclosures shall be produced Along with People demanded less than this Timetable.
(iii) where financial loans are actually confirmed by administrators or Many others, the aggregate number of such financial loans get more info underneath Each and every head shall be disclosed;
also that absolutely nothing On this regulations shall apply in respect of consolidation of financial assertion by a firm possessing subsidiary or subsidiaries incorporated outdoors India just for the monetary yr commencing on or following 1st April, 2014
(iv) Financial loans and improvements due by directors or other officers of the organization or any of these either severally or jointly with some other individual or quantities because of by firms or personal companies respectively during which any director can be a companion or simply a director or simply a member shall be individually said.
three. Preference shares like high quality been given on issue, shall be classified and presented as ‘Equity’ or ‘Liability’ in accordance with the requirements with the related Indian Accounting Specifications. Accordingly, the disclosure and presentation demands With this regard relevant to the related class of fairness or liability shall be applicable mutatis mutandis to the desire shares.
(iii) A reconciliation from the gross and Internet carrying amounts of Just about every class of assets in the beginning and conclusion of your reporting period exhibiting additions, disposals, acquisitions as a result of business combinations along with other adjustments plus the connected depreciation and impairment losses/reversals shall be disclosed individually.
(i) specifically or indirectly lend or spend money on other folks or entities discovered in any fashion whatsoever by or on behalf of the company (Best Beneficiaries) or
By way of example, redeemable preference shares shall be categorized and introduced under ‘non-current liabilities’ as ‘borrowings’ as well as the disclosure needs During this regard applicable to these kinds of borrowings shall be applicable mutatis mutandis to redeemable desire shares.
: The very best line With this chart exhibits no signal of abating (Specifically as shareholders go on to rally behind remarkably compensated executives), but The underside 1 has incited a movement.
Offered that this sort of class or lessons of holding businesses as may be prescribed shall not have levels of subsidiaries outside of this kind of numbers as may very well be prescribed.