Considerations To Know About 2013 cash
Considerations To Know About 2013 cash
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Cash flow statement shall be prepared, the place applicable, in accordance with the necessities of your applicable Indian Accounting Standard.
(iii) Debts owing by administrators or other officers of the company or any of these either severally or jointly with another particular person or debts thanks by corporations or personal businesses respectively during which any director is usually a associate or perhaps a director or a member ought to be independently said.
(g) shares in the corporation held by Every shareholder Keeping in excess of 5 for each cent. shares specifying the number of shares held;
Exactly where the corporate has not complied with the amount of levels prescribed under clause (87) of segment 2 of the Act study with Providers (Restriction on variety of Levels) Rules, 2017, the identify and CIN of the companies past the required layers and the connection/extent of Keeping of the corporate in this sort of downstream firms shall be disclosed.
nine. Where by any Act, Regulation, Tips or Circulars issued from the related regulators occasionally requires particular disclosures being produced while in the standalone money statements of the NBFC, the explained disclosures shall be manufactured Besides those needed underneath this Program.
(II) date and quantity of fund additional advanced or loaned or invested by this sort of Intermediaries to other intermediaries or Best Beneficiaries alongwith comprehensive specifics of the last word beneficiaries.
one. Every single corporation to which Indian Accounting Standards use, shall put together its financial statements in accordance using this type of Agenda or with such modification as can be needed less than certain instances.
(iv) Financial loans and improvements because of by administrators or other officers of the business or any of these either severally or jointly with another particular person or quantities because of by firms or private corporations respectively during which any director is really a lover or simply a director or even a member shall be individually stated.
(iii) its supreme or any intermediate Keeping enterprise information consolidated economic statements With all the Registrar which might be in compliance With all the applicable Accounting Specifications.
(a) Believed amount of contracts remaining for being executed on funds account rather than furnished for;
The aforesaid disclosures for ‘complete in depth earnings’ shall also be designed during the assertion of improvements in fairness. In addition to the disclosure requirements in the Indian Accounting Requirements, the aforesaid disclosures shall also be built in respect of ‘other detailed money’.
(viii)exactly where a provision is manufactured with respect to your legal responsibility incurred by getting into into a contractual obligation, the actions within the provision throughout the 12 months shall be shown separately.
two(fifty four) Controlling Director suggests a director who, by virtue with the content of an organization or an settlement with the business or a resolution handed in its common Conference, or by its Board of Administrators, is entrusted with significant powers of administration in the affairs of the corporation and features a director occupying the situation of handling director, by regardless of what name named.
(e) the level of even more fascination remaining owing and payable even during the here succeeding a long time, right until such day if the interest dues earlier mentioned are literally compensated on the tiny enterprise, for the objective of disallowance of a deductible expenditure less than segment 23 from the Micro, Smaller and Medium Enterprises Development Act, 2006.