(b) the expression “joint venture” means a joint arrangement whereby the get-togethers which have joint control of the arrangement have legal rights to The web property of your arrangement; 1.
(a) whether quarterly returns or statements of recent property filed by the organization with banks or financial institutions are in arrangement Using the publications of accounts,
In which the corporate lined below portion a hundred thirty five of the companies act, the subsequent shall be disclosed regarding CSR activities:-
Exactly where the corporation lined less than segment a hundred thirty five of the businesses Act, the subsequent shall be disclosed with regard to CSR functions:-
Line products, sub-line items and sub-totals shall be presented as an addition or substitution around the facial area in the Fiscal Statements when these presentation is applicable to an understanding of the corporation economical situation or overall performance or to cater to business or sector-distinct disclosure demands or when expected for compliance with the amendments to the Companies Act, 2013 or beneath the Indian Accounting Requirements.
(II) day and quantity of fund more advanced or loaned or invested by this sort of Intermediaries to other intermediaries or Ultimate Beneficiaries alongwith complete details of the final word beneficiaries.
) The provisions of this Act relevant towards the preparation, adoption and audit of your fiscal statements of the shall, mutatis mutandis, apply towards the consolidated money statements referred to in sub-segment (
Where by an organization is really a declared wilful defaulter by any lender or monetary Establishment or other lender, following aspects shall be presented:
In regard to investments in the capital of partnership firms, the names of your companies (Using the names of all their associates, overall money as well as shares of every partner) shall be offered.
two. In consolidated fiscal statements, the following shall be disclosed Through further information:
(ii) Exactly where borrowings have been certain by directors or Some others, the mixture level of these borrowings underneath each head shall be disclosed;
Delivered more that a company or body corporate, present on the commencement of the Act, shall, in just a period of two more info several years from this sort of commencement, align its fiscal 12 months as per the provisions of the clause
(ii) “Minority passions” in the balance sheet inside equity shall be presented separately in the equity from the proprietors in the mum or dad.
(b) to acquire acceptance from the Board of Directors and comprehensive audit or restricted evaluation of this kind of periodical fiscal brings about these types of fashion as may very well be prescribed; and