Facts About 2013 cash Revealed
(b) the expression “joint venture” signifies a joint arrangement whereby the get-togethers which have joint control of the arrangement have rights to the net property from the arrangement; 1.(e) the legal rights, Choices and limits attaching to each class of shares which include constraints around the distribution of dividends plus the repayment of cash;
(ix) where the organization has borrowings from banking institutions or fiscal establishments on The idea of protection of latest belongings, it shall disclose the next:-
(2) Innovations to directors or other officers of the organization or any of them possibly severally or jointly with every other folks 0r improvements to firms or non-public businesses respectively during which any director is really a husband or wife or possibly a director or a member really should be separately said, in the event that developments are of the character of the financial asset as per suitable Ind AS, these are generally to generally be disclosed below ‘other fiscal belongings’ separately.
(d) The quantity remitted through the 12 months in overseas currencies on account of dividends with a specific mention of the overall number of non-resident shareholders, the whole amount of shares held by them on which the dividends have been thanks and also the 12 months to which the dividends similar;
(II) day and number of fund more State-of-the-art or loaned or invested by these types of Intermediaries read more to other intermediaries or Best Beneficiaries alongwith full particulars of the ultimate beneficiaries.
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(a) whether or not quarterly returns or statements of latest property submitted by the corporate with financial institutions or money institutions are in settlement Together with the textbooks of accounts.
(iii) Allowance for negative and Uncertain financial loans and innovations shall be disclosed under the pertinent heads independently.
10. Compound fiscal devices such as convertible debentures, the place break up into fairness and legal responsibility components, as per the requirements with the related Indian Accounting Criteria, shall be categorised and introduced under the related heads in ‘Equity’ and ‘Liabilities’.
(f) In which there are actually proceedings against the organization below this law as an a greater in the transaction or since the transferor then the small print shall be presented,
“(WA) The place the corporate has not employed the borrowings from banks and economic establishments for the precise objective for which it was taken in the harmony sheet day, the corporate shall disclose the main points of the place they are actually applied.
(i) right or indirectly lend or invest in other people or entities identified in almost any manner by any means by or on behalf from the Funding Bash (Final Beneficiaries) or