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eight. For the purpose of this Schedule, the terms applied herein shall have the identical meanings assigned to them in Indian Accounting Standards.

Terms of the liability that could, at the option from the counter social gathering, end in its settlement by the issue of fairness devices don't affect its classification.

(ix) in which the corporation has borrowings from banking institutions or economic institutions on The idea of safety of current property, it shall disclose the following:-

Wherever any costs or satisfaction nevertheless to generally be registered with ROC beyond the statutory time period, information and factors thereof shall be disclosed.

(iv) In which sums are penned-off on a reduction of money or revaluation of property or wherever sums have been added on revaluation of belongings, each equilibrium sheet subsequent so far of such create-off, or addition shall present the reduced or elevated figures as applicable and shall By the use of a Take note also clearly show the quantity of the reduction or raise as applicable together with the day thereof for the main 5 years subsequent to the day of this sort of reduction or boost.

the company shall also attach in addition to its fiscal statement, a different assertion that contains the salient functions from the monetary assertion of its  or subsidiaries and associate more info organizations or companies in these kinds of kind

one. Each firm to which Indian Accounting Benchmarks utilize, shall prepare its fiscal statements in accordance using this type of Plan or with this kind of modification as can be needed less than specific situation.

Offered further that nothing at all contained During this sub-part shall use to any insurance or or any firm engaged during the generation or provide of electricity, or to some other class of corporation for which a variety of financial statement has become specified in or beneath the Act governing such class of business:

(g) shares in the business held by Every single shareholder holding a lot more than 5 for each cent. shares specifying the number of shares held;

(II) date and number of fund further more advanced or loaned or invested other intermediaries or Supreme Beneficiaries alongwith comprehensive specifics of the other intermediaries’ or top beneficiaries.

Added disclosures laid out in the Indian Accounting Standards shall be made while in the Notes or By the use of added statement or statements Except necessary to be disclosed within the face in the Monetary Statements.

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

Share application money to your extent not refundable shall be proven underneath the head Fairness and share application revenue to your extent refundable shall be separately revealed below ‘Other money liabilities’.

(file) shares in respect of every course in the company held by its holding corporation or its greatest Keeping organization together with shares held by or by subsidiaries or associates in the holding corporation or the final word holding organization in combination;