What Does 2013 cash Mean?
What Does 2013 cash Mean?
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(v) Particulars of any redeemed bonds/debentures which the company has energy to reissue shall be disclosed.
Combination selection and course of shares allotted as completely paid up pursuant to agreement with out payment getting acquired in cash;
(a) the principal total as well as desire owing thereon (being revealed separately) remaining unpaid to any supplier at the end of Every single accounting calendar year;
(III) day and amount of promise, safety or perhaps the like presented to or on behalf of the Ultimate Beneficiaries
(i) for the duration of 5 years promptly previous the date at which the Stability Sheet is ready-
2(6) Associate Organization, in relation to another organization, usually means a company during which that other corporation has a big impact, but which isn't a subsidiary company of the organization getting this sort of influence and features a three way partnership firm.
one. Every single company to which Indian Accounting Expectations utilize, shall prepare its fiscal statements in accordance using this type of Timetable or with these modification as can be needed underneath certain conditions.
8. For the purpose of this Timetable, the terms employed herein shall have the same meanings assigned to them in Indian Accounting Specifications.
3. Preference shares which include quality received on concern, shall be labeled and offered as ‘Fairness’ or ‘Legal responsibility’ in accordance with the necessities of the related Indian Accounting Expectations. Appropriately, the disclosure and presentation necessities During this regard relevant click here to the related class of fairness or legal responsibility shall be relevant mutatis mutandis on the choice shares.
(iii) Where financial loans are already guaranteed by administrators or Other folks, the aggregate amount of these loans less than Just about every head shall be disclosed.
Income beneath Every single of the above heads shall be disclosed separately By the use of notes to accounts on the extent applicable.
(i) for that duration of five years right away preceding the date as at which the Balance Sheet is ready:
The aforesaid disclosures for ‘complete extensive revenue’ shall also be produced inside the statement of changes in fairness In addition to the disclosure requirements within the Indian Accounting Requirements, the aforesaid disclosures shall even be designed in respect of ‘other complete Income.
Delivered also that in case of a Specified IFSC non-public company, and that is a subsidiary of the overseas firm, the money 12 months of your subsidiary might be similar because the financial yr of its Keeping organization and approval with the Tribunal shall not be expected.