(iv) Period and amount of default as to the equilibrium sheet date in repayment of loans and fascination, shall be specified independently in Every situation.
* Any merchandise under the subhead ‘Some others’ which exceeds one per cent of the entire cash flow being offered individually.
Provided that the company shall also connect along with its monetary assertion, a different statement containing the salient functions from the financial assertion of its subsidiary or subsidiaries in these kinds of kind
and non-current investments do not need a worth on realisation while in the common training course of company at the least equal to the amount at which They are really said, The point that the Board of that view, shall be said.
9. Where any Act or Regulation involves particular disclosures to become built while in the standalone fiscal statements of an organization, the explained disclosures shall be created As well as These needed under this Agenda.
eleven. More Info: An NBFC shall disclose By the use of notes, more information concerning mixture expenditure and money on the subsequent items:
A reconciliation of the gross and Internet carrying amounts of Each individual class of property firstly and conclude from the reporting period of time showing additions, disposals, acquisitions by means of company mixtures along with other changes as well as the linked depreciation and impairment losses or reversals shall be disclosed separately.
A reconciliation in the carrying quantities of Every single class of property at the start and close on the reporting period exhibiting additions, disposals, acquisitions through small business combinations and various adjustments shall be disclosed individually.
(iii) exactly where loans are confirmed by directors or Other folks, the mixture degree of this kind of loans underneath each head shall be disclosed;
(II) day and degree of fund further more Innovative or loaned or invested other intermediaries or Greatest Beneficiaries alongwith entire information of the other intermediaries’ or best beneficiaries.
The aforesaid disclosures for ‘overall thorough income’ shall also be made inside the statement more info of improvements in fairness. In combination with the disclosure specifications inside the Indian Accounting Specifications, the aforesaid disclosures shall also be produced in respect of ‘other extensive cash flow’.
U. The amount of dividends proposed for being distributed to equity and choice shareholders for your period and the associated amount of money for each share shall be disclosed separately. Arrears of fixed cumulative dividends on preference shares shall even be disclosed independently.
(k) In the event of Businesses included beneath area 135, volume of expenditure incurred on company social responsibility routines;
(a) the principal sum and also the desire because of thereon (to be demonstrated separately) remaining unpaid to any supplier at the conclusion of Every single accounting year;