A Simple Key For 2013 cash Unveiled
A Simple Key For 2013 cash Unveiled
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(b) the expression “joint venture” suggests a joint arrangement whereby the parties that have joint control of the arrangement have legal rights to The web belongings from the arrangement; 1.
(I) date and degree of fund Superior or loaned or invested in Intermediaries with finish particulars of every Middleman.
Where by the corporate lined below area one hundred thirty five of the businesses act, the next shall be disclosed regarding CSR functions:-
(III) date and degree of ensure, safety or even the like furnished to or on behalf of the final word Beneficiaries
Line things, sub-line merchandise and sub-totals shall be offered as an addition or substitution within the deal with on the Fiscal Statements when these kinds of presentation is suitable to an knowledge of the corporate economic position or overall performance or to cater to sector or sector-certain disclosure necessities or when expected for compliance While using the amendments to the businesses Act, 2013 or beneath the Indian Accounting Expectations.
A reconciliation of the gross and Web carrying quantities of Just about every class of home at first and conclude in the reporting time period showing additions, disposals, acquisitions through business combos and various changes as well as the associated depreciation and impairment losses or reversals shall be disclosed independently.
(ix) Wherever the Company has borrowings from banking institutions or economic institutions on the basis of safety of recent assets, it shall disclose the following:-
(f) The place you will discover proceedings against the company below this law being an a far better of the transaction or as the transferor then the main points shall be delivered,
(iv) period of time and amount of default as around the stability sheet date in repayment of borrowings and fascination, shall be specified individually in Each individual circumstance.
(iii) Where by loans have been certain by directors or others, the mixture level of such loans under Just about every head shall be disclosed.
The consolidation of financial statements of the corporate shall be produced in accordance Along with the provisions of Routine III on the Act as well as applicable accounting specifications:
(file) Where you'll find proceedings in opposition to the corporate less than this regulation being an an even better of your transaction or given click here that the transferor then the main points shall be delivered,
six. Financial Statements shall consist of the corresponding quantities (comparatives) for your straight away preceding reporting period of time for all products demonstrated in the Fiscal Statements including Notes besides in the situation of first Economic Statements laid right before the organization immediately after incorporation.
Materiality is determined by the scale or nature from the product or a mix of both, to be judged in the particular situation.