eight. For the goal of this Timetable, the terms applied herein shall possess the exact same meanings assigned to them in Indian Accounting Benchmarks.
(a) no matter if quarterly returns or statements of present-day property filed by the Company with banking institutions or money establishments are in arrangement Together with the textbooks of accounts,
(h) shares reserved for issue below choices and contracts or commitments for your sale of shares or disinvestment, such as the phrases and amounts;
(III) date and number of ensure, security or perhaps the like provided to or on behalf of the last word Beneficiaries
Where by a business is a declared wilful defaulter by any lender or economic Establishment or other lender, subsequent aspects shall be presented, specifically:-
(III) date and quantity of ensure, protection or perhaps the like offered to or on behalf of the final word Beneficiaries
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Exactly where a corporation is often a declared wilful defaulter by any bank or economical Institution or other lender, adhering to details shall be supplied:
In regard to investments during the money of partnership corporations, the names in the firms (While using the names of all their companions, total money as well as shares of every partner) shall be specified.
(b) the quantity of fascination paid out by the buyer regarding area 16 on the Micro, Modest and Medium Enterprises Growth Act, 2006, combined with the volume of the payment designed to your supplier past the appointed day all through Each individual accounting calendar year;
The consolidation of financial statements of the organization shall be produced in accordance Using the provisions of Program III with the Act along with the applicable accounting benchmarks:
U. The amount of dividends proposed to become dispersed to fairness and choice shareholders to the period of time along with the relevant total for every share shall be disclosed independently. Arrears of mounted cumulative dividends on preference shares shall even be disclosed independently.
(h) the place a provision is built with respect into a legal responsibility incurred by moving into right into a contractual obligation, the actions in the provision through the yr really should be revealed separately.
Delivered that the money statement, with regard to 1 individual company, compact enterprise, dormant business and personal organization (if this kind of non-public firm is really a get started-up)might not consist of the cash circulation assertion;