Details, Fiction and 2013 cash

Details, Fiction and 2013 cash

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(v) Particulars of any redeemed bonds/debentures which the organization has power to reissue shall be disclosed.

In the same way, the balance of “Reserves and Surplus”, right after altering detrimental equilibrium of surplus, if any, shall be demonstrated beneath the head “Reserves and Surplus” regardless of whether the ensuing figure is in the unfavorable.

(a) the principal volume and also the curiosity because of thereon (being demonstrated individually) remaining unpaid to any provider at the conclusion of Each and every accounting 12 months;

Where the organization protected below section one hundred thirty five of the Companies Act, the next shall be disclosed regarding CSR functions:-

9. Wherever any Act, Regulation, Suggestions or Circulars issued via the pertinent regulators from time to time calls for unique disclosures being created while in the standalone monetary statements of an NBFC, the claimed disclosures shall be made Together with Individuals essential less than this Routine.

(v) particulars of any redeemed bonds or debentures which the business has ability to reissue shall be disclosed;

G. The presentation of liabilities connected with team of belongings categorized as held on the market and non-present-day property classified as held available shall be in accordance Together with the related Indian Accounting Benchmarks (Ind ASs).

Wherever bonds/debentures are redeemable by instalments, the date of maturity for this objective should be reckoned given that the date on which the very first instalment results in being owing.

8. Share application cash pending allotment shall be classified into equity or legal responsibility in accordance with relevant Indian Accounting Expectations.

(a) Estimated quantity of contracts remaining for read more being executed on money account and never presented for;

(ii) Exactly where borrowings are actually assured by directors or Many others, the aggregate number of such borrowings beneath Just about every head shall be disclosed;

(d) a reconciliation of the amount of shares outstanding at the start and at the conclusion of the time period;

(II) day and quantity of fund even further State-of-the-art or loaned or invested other intermediaries or Top Beneficiaries alongwith entire specifics of the other intermediaries’ or best beneficiaries.

1. The provisions of the Aspect shall implement to your cash flow and expenditure account, in like way as they apply to a Statement of Gain and Decline.