A Simple Key For 2013 cash Unveiled
A Simple Key For 2013 cash Unveiled
Blog Article
(v) Particulars of any redeemed bonds/debentures which the organization has power to reissue shall be disclosed.
(d) it's cash or cash equal unless it is actually limited from getting exchanged or accustomed to settle a liability for at least twelve months following the reporting day.
(ix) wherever the corporate has borrowings from banking institutions or economical institutions on The premise of security of latest belongings, it shall disclose the subsequent:-
In regard to investments while in the capital of partnership firms, the names of your companies (With all the names of all their associates, total cash plus the shares of each and every partner) shall be specified.
nine. Exactly where any Act, Regulation, Suggestions or Circulars issued from the suitable regulators on occasion calls for particular disclosures to get built during the standalone economic statements of the NBFC, the reported disclosures shall be produced in addition to Individuals essential underneath this Plan.
I. The level of dividends proposed being dispersed to equity and choice shareholders to the time period and the similar sum for every share shall be disclosed individually. Arrears of set cumulative dividends on irredeemable choice shares shall even be disclosed separately.
Joshua Brown, The Reformed Broker: This can be the one that I do think greatest illustrates what 2013 was about for traders—the unexpected realization which they were not becoming fooled, that shares have been for authentic and also the return to normalcy was a playable theme.
(iv) Financial loans and advances thanks by directors or other officers of the company or any of these either severally or jointly with any other man or woman or quantities owing by firms or non-public providers respectively during which any director can be a associate or even a director or simply a member shall be separately stated.
: Here's why I love this chart: it nails The difficulty While using the inequality at the center of our economic system today. Corporate earnings are our only consistently mounting metric of financial good results. Every little thing else that issues is bumping alongside The underside.
(iii) Where financial loans have been guaranteed by administrators or Some others, the aggregate amount of these financial loans under each head shall be disclosed.
The aforesaid disclosures for ‘full comprehensive cash flow’ shall even be made within the statement of adjustments in equity. Along with the disclosure demands in the Indian Accounting Criteria, the aforesaid disclosures shall even be built in regard of ‘other detailed profits’.
(viii)the place a provision is manufactured with respect to some liability incurred by moving into right into a contractual obligation, the movements in the provision in the yr shall be shown independently.
(II) date and degree of fund check here even further Innovative or loaned or invested other intermediaries or Best Beneficiaries alongwith finish specifics of one other intermediaries’ or supreme beneficiaries.
Materiality depends on the scale or character from the product or a combination of each, to become judged in the particular situations.