Facts About 2013 cash Revealed

Facts About 2013 cash Revealed

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(e) the rights, Choices and constraints attaching to each course of shares which includes constraints around the distribution of dividends and also the repayment of money;

(e) the legal rights, preferences and constraints attaching to each class of shares which includes restrictions within the distribution of dividends and also the repayment of capital;

(iii) Debts because of by directors or other officers with the NBFC or any of them either severally or jointly with some other individual or debts owing by corporations which includes minimal legal responsibility partnerships (LLPs), non-public companies respectively in which any director is really a companion or simply a director or a member must be separately said.

Exactly where any fees or satisfaction nonetheless being registered with ROC further than the statutory interval, particulars and motives thereof shall be disclosed.

Where by the business has not utilized the borrowings from banking companies and fiscal institutions for the specific goal for which it was taken within the stability sheet day, the business shall disclose the main points of where they are already utilized.

* Any item under the subhead ‘Other individuals expenditure’ which exceeds 1 for each cent of the entire revenue to be introduced independently.

In preparing the Financial Statements including the Notes, a harmony shall be taken care of between supplying abnormal information That won't guide people of Financial Statements and not furnishing essential data as a result of an excessive amount aggregation.

Exactly where a company is a declared wilful defaulter by any financial institution or economical Institution or other lender, next facts shall be specified:

(file) shares in respect of each course in the business held by its holding enterprise or its best holding corporation together with shares held by website or by subsidiaries or associates of the holding enterprise or the final word holding business in aggregate;

four. Compound money instruments like convertible debentures, where break up into equity and legal responsibility elements, According to the requirements of your suitable Indian Accounting Standards, shall be labeled and presented underneath the applicable heads in ‘‘Liabilities and Fairness’.

(W) The place in respect of a problem of securities produced for a selected intent the whole or Portion of volume hasn't been utilized for the particular goal at the Harmony Sheet date, there shall be indicated Through Observe how this kind of unutilized amounts have been utilised or invested.

Furnished also that the fiscal statements shall not be handled as not disclosing a real and reasonable look at in the point out of affairs of the business, basically by cause of The point that they don't disclose—-

(iv) bonds or debentures (combined with the level of desire, and particulars of redemption or conversion, as the case can be) shall be said in descending buy of maturity or conversion, stating from farthest redemption or conversion day, as the case might be, where bonds/debentures are redeemable by installments, the date of maturity for this intent needs to be reckoned as being the date on which the very first installment becomes because of;

The provisions of this Part shall use to your earnings and expenditure account, in like method because they utilize to a Statement of Earnings and Reduction.