iii. in the event of NBFCs lined under portion 135, number of expenditure incurred on company social obligation functions; and
(vii) Interval and amount of money of continuous default as about the harmony sheet date in repayment of loans and fascination, shall be specified individually in Each individual situation.
Provided that the company shall also connect along with its financial assertion, a different assertion containing the salient functions in the economic statement of its subsidiary or subsidiaries in such variety
In which any fees or gratification nonetheless to be registered with ROC beyond the statutory time period, information and motives thereof shall be disclosed.
(i) for the duration of five years instantly previous the day at which the Balance Sheet is prepared-
(i) directly or indirectly lend or invest in other persons or entities recognized in any way in anyway by or on behalf of the company (Supreme Beneficiaries) or
also that nothing at all During this regulations shall use in regard of consolidation of economic statement by a firm obtaining subsidiary or subsidiaries included exterior India just for the fiscal yr commencing on or after 1st April, 2014
*wilful defaulter” listed here signifies someone or an issuer who or which can be categorized as a wilful defaulter by any lender or money institution (as defined less than the businesses Act, 2013) or consortium thereof, in accordance Along with the tips on wilful defaulters issued because of the Reserve Financial institution of India.
(i) specifically or indirectly lend or spend money on other people or entities determined in any manner whatsoever by or on behalf more info of the company (Ultimate Beneficiaries) or
(g) Software revenue obtained for allotment of securities and thanks for refund and interest accrued thereon. Share application cash involves innovations in the direction of allotment of share capital. The conditions and terms including the number of shares proposed being issued, the quantity of premium, if any, along with the interval before which shares shall be allotted shall be disclosed.
The aforesaid disclosures for ‘total complete revenue’ shall also be manufactured while in the statement of alterations in equity. Together with the disclosure necessities from the Indian Accounting Benchmarks, the aforesaid disclosures shall even be designed in respect of ‘other extensive earnings’.
U. The level of dividends proposed to generally be dispersed to equity and preference shareholders for your period and also the associated quantity per share shall be disclosed independently. Arrears of fastened cumulative dividends on choice shares shall also be disclosed independently.
4. A receivable shall be classified as a “trade receivable” whether it is in regard of the amount due on account of products marketed or companies rendered in the conventional training course of enterprise.
(iii) A reserve specially represented by earmarked investments shall disclose the fact that it is so represented; disclose The truth that it's so represented;