(v) Particulars of any redeemed bonds/debentures which the corporation has electric power to reissue shall be disclosed.
(vii) Period and sum of continuous default as about the harmony sheet day in repayment of financial loans and desire, shall be specified independently in Each individual circumstance.
: It's been more than four years Considering that the Restoration officially began, but there remain just below 3 unemployed individuals for every occupation opening these days. Which is an enormous improvement from where we were being right after Lehmangeddon, but it surely's however about as terrible as things ended up once the tech crash.
(d) the asset is cash or perhaps a cash equal Unless of course the asset is restricted from getting exchanged or utilized to settle a liability for at least twelve months after the reporting time period.
: This map from Raj Chetty's latest get the job done reveals which locations have better and even worse intergenerational mobility (lighter is better and darker is worse). As I've said prior to, I understand intergenerational inequality is a very uncomfortable issue for People in america.
Delivered that in case of a business included below sub-area (three) of portion 129 which is not needed to put together consolidated economical statements under the Accounting Specifications, it shall be enough if the corporation complies with provisions on consolidated fiscal statements delivered in Agenda III of the Act.
(ii) Investments carried at other than at Price must be individually said specifying The idea for valuation thereof;
Line things, sub-line things and sub-totals shall be offered as an addition or substitution within the experience on the Economical Statements when these types of presentation is appropriate to an idea of the NBFC’s financial placement or performance or to cater to classes of NBFCs as prescribed through the applicable regulator or sector-unique disclosure needs or when needed for compliance Together with the amendments to your relevant statutes or underneath the Indian Accounting Expectations.
In regard to investments inside the capital of partnership corporations, the names on the firms (Together with the names of all their partners, overall money and also the shares of each and every partner) shall be specified.
2. In consolidated economical statements, the next shall be disclosed Through added information:
The aforesaid disclosures for ‘complete complete cash flow’ shall also be manufactured from the assertion of improvements in fairness. In addition to the disclosure specifications inside the Indian Accounting Expectations, the aforesaid disclosures shall even be made in respect of ‘other comprehensive income’.
(d) a reconciliation of the volume of shares fantastic at first and at 2013 cash the conclusion of the reporting interval;
(h) where by a provision is produced with respect into a legal responsibility incurred by coming into right into a contractual obligation, the actions during the provision during the year must be demonstrated individually.
(ii) A reconciliation with the gross and Web carrying quantities of Each and every class of property originally and stop with the reporting interval showing additions, disposals, acquisitions via enterprise mixtures and various changes and also the connected amortization and impairment losses/reversals shall be disclosed individually.