(b) the composition of a firm’s Board of Directors shall be deemed for being managed by A further corporation if that other corporation by exercising of some electrical power exercisable by it at its discretion can appoint or eliminate all or a vast majority of the directors;
(I) day and number of fund Superior or loaned or invested in Intermediaries with comprehensive particulars of each and every Middleman.
Supplied that the company shall also attach in addition to its money assertion, a different assertion made up of the salient attributes from the financial assertion of its subsidiary or subsidiaries in these kind
(III) date and amount of warranty, safety or the like supplied to or on behalf of the final word Beneficiaries
Line goods, sub-line merchandise and sub-totals shall be introduced being an addition or substitution over the face from the Monetary Statements when this sort of presentation is pertinent to an understanding of the company money position or effectiveness or to cater to sector or sector-precise disclosure requirements or when demanded for compliance With all the amendments to the businesses Act, 2013 or underneath the Indian Accounting Criteria.
IX. Financial institution deposits with in excess of twelve months maturity shall be disclosed less than ‘Other financial assets’;
(file) In which there are actually proceedings towards the corporate under this legislation as an abetter with the transaction or given that the transferor then the details shall be presented.
) The Central Authorities may possibly, on its own or on an application by a class or classes of businesses, by , exempt any from complying with any of the requirements of the portion or The foundations produced thereunder, if it is taken into account necessary to grant this kind of exemption in the public curiosity and any these types of exemption may be granted either unconditionally or topic to this kind of situations as could be specified in the notification.
(g) shares in the organization held by Just about every shareholder holding in excess of 5 for each cent. shares specifying the number of shares held;
(iii) A reserve specially represented by earmarked investments shall disclose The truth that it is so represented;
(ii) Where borrowings are assured by administrators or Other individuals, the combination quantity of these borrowings under Every single head shall be disclosed;
that practically nothing On this rule shall apply in regard of preparation of consolidated economic statements by a firm if it meets the following problems:-
“(WA) The place the corporate hasn't made get more info use of the borrowings from banks and monetary institutions for the particular goal for which it had been taken for the harmony sheet day, the corporate shall disclose the small print of where by they have been employed.
Materiality is determined by the size or mother nature with the merchandise or a combination of both of those, being judged in the particular instances.