Everything about 2013 cash
Everything about 2013 cash
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The business shall give details of any transaction not recorded while in the textbooks of accounts which has been surrendered or disclosed as income throughout the yr from the tax assessments underneath the Income Tax Act, 1961 (including, look for or study or another relevant provisions of your Revenue Tax Act, 1961), Except if There exists immunity for disclosure under any plan and likewise shall state whether the previously unrecorded profits and linked assets are already appropriately recorded within the guides of account during the 12 months.;
Equally, the stability of “Reserves and Surplus”, immediately after modifying detrimental harmony of surplus, if any, shall be revealed beneath the head “Reserves and Surplus” even though the resulting figure is while in the damaging.
3. The disclosure specifications laid out in this Program are Besides and not in substitution with the disclosure demands specified in the Indian Accounting Standards. Added disclosures laid out in the Indian Accounting Criteria shall be produced from the Notes or Through extra assertion or statements Unless of course required to be disclosed to the experience on the Financial Statements.
Included in above (Portion I) are derivatives held for hedging and hazard administration functions as follows:
Exactly where an organization is really a declared wilful defaulter by any financial institution or economic Institution or other lender, following particulars shall be offered, specifically:-
eleven. More Information and facts: An NBFC shall disclose By the use of notes, added info concerning combination expenditure and profits on the next merchandise:
A reconciliation in the gross and net carrying amounts of each class of more info belongings firstly and conclude of the reporting time period demonstrating additions, disposals, acquisitions by means of enterprise combinations, volume of alter as a consequence of revaluation (if transform is ten% or maybe more in the aggregate of the net carrying price of Each and every class of intangible property) and various changes and the relevant amortization and impairment losses or reversals shall be disclosed independently.
(i) To the period of five years right away preceding the day at which the Stability Sheet is prepared:
Where by any costs or fulfillment still for being registered with ROC beyond the statutory period, specifics and motives thereof shall be disclosed.
(iii) Debts thanks by administrators or other officers of the organization or any of them possibly severally or jointly with any other individual or debts thanks by firms or private organizations respectively wherein any director is really a lover or simply a director or even a member really should be independently mentioned.
* “wilful defaulter” right here means somebody or an issuer who or which can be categorized like a wilful defaulter by any lender or economical institution (as described under the Act) or consortium thereof, in accordance Along with the recommendations on wilful defaulters issued via the Reserve Bank of India.
combination variety and class of shares allotted as totally paid out up pursuant to deal without the need of payment becoming gained in cash;
“(WA) Wherever the corporate has not used the borrowings from banking companies and money institutions for the precise goal for which it was taken for the stability sheet day, the business shall disclose the main points of the place they have already been made use of.
(e) the amount of additional interest remaining due and payable even while in the succeeding yrs, until this kind of date when the interest dues higher than are literally paid out on the modest business, for the purpose of disallowance of a deductible expenditure less than part 23 with the Micro, Modest and Medium Enterprises Growth Act, 2006.