(v) Particulars of any redeemed bonds/debentures which the corporate has energy to reissue shall be disclosed.

(e) the level of even further interest remaining due and payable even from the succeeding years, until finally such day in the event the interest dues earlier mentioned are actually compensated into the little organization, for the goal of disallowance of the deductible expenditure underneath area 23 in the Micro, Tiny and Medium Enterprises Advancement Act, 2006.

Exactly where the corporation protected beneath section 135 of the companies act, the following shall be disclosed with regard to CSR things to do:-

Similarly, all other disclosures as needed by the businesses Act shall be manufactured inside the notes to accounts Along with the specifications established out On this Timetable.

seven. Additional Info: A business shall disclose by way of notes, additional facts about mixture expenditure and money on the next items:

(a) the expression “important affect” usually means control of at least twenty for each cent. of full voting energy, or Charge of or participation in enterprise choices beneath an arrangement;

A reconciliation with the gross and Internet carrying quantities of Every course of residence firstly and finish of the reporting period of time exhibiting additions, disposals, acquisitions by way of enterprise combos and other changes and also the similar depreciation and impairment losses or reversals shall be disclosed independently.

*wilful defaulter” listed here suggests someone or an issuer who or that's classified for a wilful defaulter by any financial institution or money establishment (as described underneath the Companies Act, 2013) or consortium thereof, in accordance Together with the pointers on wilful defaulters issued through the Reserve Lender of India.

(i) right or indirectly lend or spend money on other persons or entities determined in almost any way in any respect by or on behalf of the Funding Social gathering (Ultimate Beneficiaries) or

(iii) The place loans have been confirmed by directors or Many others, the combination level of this kind of financial loans beneath Each individual head shall be disclosed.

(a) the principal amount of money as well as the fascination thanks thereon (to become proven individually) remaining unpaid to any provider at the conclusion of Each individual accounting year;

) physical exercises or controls multiple-fifty percent with the total share capital both at its individual or along with one or more of its subsidiary providers:

(ii) it really is a business whose securities are certainly not outlined or are not click here in the process of listing on any inventory Trade, whether in India or outside India and

(a) the principal amount of money plus the desire thanks thereon (to generally be demonstrated individually) remaining unpaid to any provider at the conclusion of Each and every accounting 12 months;