(iv) Period and volume of default as on the equilibrium sheet date in repayment of loans and interest, shall be specified individually in Just about every situation.
(d) it is actually cash or cash equivalent Except if it truly is limited from remaining exchanged or utilized to settle a legal responsibility for a minimum of twelve months once the reporting day.
(iii) Debts thanks by administrators or other officers of your NBFC or any of them possibly severally or jointly with every other man or woman or debts thanks by corporations together with limited legal responsibility partnerships (LLPs), personal providers respectively by which any director is often a companion or perhaps a director or possibly a member really should be separately stated.
(2) Improvements to directors or other officers of the business or any of them either severally or jointly with every other persons or developments to firms or private companies respectively in which any director is a companion or even a director or even a member must be separately said.
(d) The quantity remitted during the 12 months in overseas currencies on account of dividends with a specific mention of the total variety of non-resident shareholders, the full variety of shares held by them on which the dividends ended up due along with the 12 months to which the dividends related;
(g) shares in the business held by Every shareholder Keeping a lot more than 5 per cent shares specifying the number of shares held;
) If a business contravenes the provisions of the area, the , the in command of finance, the or almost every other man or woman charged from the Board With all the duty of complying with the necessities of the segment and inside the absence of any from the officers mentioned 2013 cash higher than, all the administrators shall be punishable with imprisonment for any term which can extend to at least one yr or with good which shall not be less than fifty thousand rupees but which may increase to 5 lakh rupees, or with each.
Presented even more that practically nothing contained On this sub-portion shall utilize to any insurance coverage or or any business engaged in the technology or supply of energy, or to every other class of enterprise for which a form of financial statement has actually been laid out in or underneath the Act governing this kind of class of organization:
(i) instantly or indirectly lend or spend money on other people or entities determined in almost any way by any means by or on behalf of the corporation (Final Beneficiaries) or
(II) day and level of fund further Highly developed or loaned or invested other intermediaries or Supreme Beneficiaries alongwith total aspects of another intermediaries’ or top beneficiaries.
seven. When a firm applies an accounting policy retrospectively or will make a restatement of goods while in the monetary statements or when it reclassifies merchandise in its fiscal statements, the organization shall connect towards the Harmony Sheet, a “Stability Sheet” as originally on the earliest comparative interval offered.
(viii)where by a provision is built with respect to some legal responsibility incurred by coming into into a contractual obligation, the actions from the provision in the course of the year shall be revealed individually.
Similarly, all other disclosures as expected by the businesses Act, 2013 shall be built in the Notes As well as the requirements set out inside the Plan.
(i) right or indirectly lend or put money into other individuals or entities recognized in any manner by any means by or on behalf on the Funding Celebration (Best Beneficiaries) or