(iv) Interval and amount of default as within the equilibrium sheet day in repayment of loans and interest, shall be specified individually in Each individual circumstance.
# related information and facts shall be supplied the place no due date of payment is specified in that situation disclosure shall be through the day from the transaction.
(iii) Debts due by administrators or other officers from the NBFC or any of them either severally or jointly with almost every other man or woman or debts because of by firms which include confined legal responsibility partnerships (LLPs), non-public firms respectively during which any director is actually a husband or wife or possibly a director or possibly a member really should be separately said.
(a) to get ready the fiscal effects of the organization on this kind of periodical foundation and in this kind of form as might be prescribed;
The place the organization hasn't employed the borrowings from banks and economical institutions for the precise function for which it absolutely was taken with the equilibrium sheet date, the corporation shall disclose the details of where by they have been utilised.
With respect to hedges and hedge accounting, NBFCs may well offer an outline in accordance with the requirements of Indian Accounting Requirements, of how derivatives are utilized for hedging, demonstrate kinds of hedges acknowledged for accounting applications as well as their use/software by the entity.
(II) date and quantity of fund even more Highly developed or loaned or invested by this kind of Intermediaries to other intermediaries or Ultimate Beneficiaries alongwith total specifics of the last word beneficiaries.
eight. For the goal of this Program, the conditions employed herein shall hold the similar meanings assigned to them in Indian Accounting Benchmarks.
8. Share software funds pending allotment shall be labeled into equity or liability in accordance with related Indian Accounting Standards.
(e) the rights, Tastes and limitations attaching to each course of shares such as constraints around the distribution of dividends plus the repayment of capital;
(W) The place in regard of a problem of securities made more info for a particular purpose The full or A part of amount of money hasn't been employed for the specific intent at the Equilibrium Sheet date, there shall be indicated Through Observe how these kinds of unutilized amounts are actually utilised or invested.
As an example, redeemable desire shares shall be categorised and presented beneath ‘non-present-day liabilities’ as ‘borrowings’ as well as the disclosure prerequisites On this regard relevant to these types of borrowings shall be applicable mutatis mutandis to redeemable preference shares.
four. A receivable shall be categorized like a “trade receivable” if it is in regard of the amount due on account of products marketed or companies rendered in the normal course of business enterprise.
(e) the quantity of further desire remaining due and payable even in the succeeding decades, right until this sort of date if the desire dues previously mentioned are actually compensated for the tiny company, for the objective of disallowance of the deductible expenditure beneath part 23 on the Micro, Small and Medium Enterprises Enhancement Act, 2006.