About 2013 cash
About 2013 cash
Blog Article
The corporation shall give information of any transaction not recorded within the guides of accounts which has been surrendered or disclosed as cash flow during the year in the tax assessments beneath the Earnings Tax Act, 1961 (like, lookup or survey or another pertinent provisions in the Revenue Tax Act, 1961), Except if There's immunity for disclosure below any scheme and likewise shall state whether or not the Earlier unrecorded income and connected assets are properly recorded within the guides of account during the 12 months.;
Aggregate range and course of shares allotted as entirely compensated up pursuant to agreement without the need of payment becoming acquired in cash;
(h) shares reserved for problem beneath options and contracts or commitments to the sale of shares or disinvestment, such as the phrases and quantities;
) in the situation of an organization engaged from the generation or offer of electrical energy, any matters which are not required to be disclosed through the Electric power Act, 2003;
one. When an NBFC applies an accounting coverage retrospectively or would make a restatement of things during the economical statements or when it reclassifies items in its monetary statements, the NBFC shall connect on the Balance Sheet, a “Harmony Sheet” as firstly of t he
* Any item under the subhead ‘Other folks expenditure’ which exceeds a person per cent of the total money to generally be presented independently.
five. Depending upon the overall profits in the NBFC, the figures showing within the Monetary Statements shall be rounded off as below:
(i) Earnings or decline attributable to “minority curiosity” and to homeowners from the father or mother in the statement of revenue and decline shall be introduced as allocation with the period of time.
In which any fees or gratification but to become registered with ROC beyond the statutory interval, facts and reasons thereof shall be disclosed.
(j) phrases of any securities convertible into fairness shares issued along with the earliest day of conversion in descending purchase ranging from the farthest these kinds of date;
(iv) Debit stability of Assertion of Profit and Reduction shall be demonstrated being a unfavorable determine under the head ‘retained earnings’.
But though that basically was The most crucial cleavage in 1870, it just isn't any longer. Referring to a transnational proletariat made feeling then; a Operating course person was a Performing class human being, whether they ended up in Prussia or France or wherever. But another person in the bottom quintile of China's revenue distribution doesn't have Considerably in typical with an individual in exactly the same situation in the usa.
(ii) deliver any assurance, protection or the choose to or get more info on behalf of the final word Beneficiaries; the business shall disclose the subsequent:-
(f) shares in regard of each and every class in the company held by its holding corporation or its greatest holding corporation which includes shares held by or by subsidiaries or associates of your holding firm or the final word holding organization in mixture;