(v) Particulars of any redeemed bonds/debentures which the company has energy to reissue shall be disclosed.
(d) it's cash or cash equal Unless of course it is restricted from being exchanged or accustomed to settle a liability for at least twelve months following the reporting day.
: It is a quite simple chart but I believe it does an excellent occupation of demonstrating the amount of nationalistic blinders impact how we predict and compose with regard to the distribution of profits and prosperity. Consciously or not, many of us are stuck inside a vulgar Marxist state of mind wherever conclusions within just international locations about how A great deal Every single team gets are of essential significance. The Occupy movement's "99 % and the one %" body gets at this explicitly, but there's a broader inclination, of which I'm as guilty as any one, to focus obsessively on whether a given plan is "progressive" or "regressive" intra-nationally.
(d) it does not have an unconditional appropriate to defer settlement from the legal responsibility for a minimum of twelve months following the reporting period. Conditions of a legal responsibility that can, at the choice on the counterparty, lead to its settlement by The difficulty of equity devices tend not to have an effect on its classification.
nine. In which any Act or Regulation necessitates particular disclosures being designed inside the standalone economical statements of a corporation, the claimed disclosures shall be created Besides Individuals needed under this Program.
Supplied that in the event of an organization protected less than sub-portion (3) of segment 129 which isn't required to put together consolidated monetary statements underneath the Accounting Benchmarks, it shall be sufficient if the organization complies with provisions on consolidated monetary statements provided in Routine III from the Act.
G. The presentation of liabilities related to group of property labeled as held available and non-current belongings classified as held available shall be in accordance Along with the suitable Indian Accounting Criteria (Ind ASs).
: This demonstrates expense banks' return on equity. Now, complain all you'd like with regards to the shortcomings of Dodd-Frank and Basel III, but one thing is clear: Financial commitment banks haven't gotten near to making the returns that their buyers demanded before the crisis. While some banking companies are very well previously mentioned the four% typical return on equity (Goldman 2013 cash Sachs is at 10%), the sector definitely has gotten less profitable (driving down the numerator) and greater capitalized (boosting the denominator).
February 21 – American scientists make use of a 3D printer to produce a dwelling lab-developed ear from collagen and animal ear mobile cultures. Sooner or later, it really is hoped that similar ears may be grown to order as transplants for human patients with ear trauma or amputation.[sixteen]
one. The place a firm is required to get ready Consolidated Monetary Statements, i.e., consolidated stability sheet and consolidated assertion of revenue and decline, the company shall mutatis mutandis observe the necessities of this Plan as relevant to an organization from the preparing of balance sheet and statement of income and decline.
Adam Ozimek, Modeled Actions: It is a practical reminder that there seriously is actually a remarkably robust consensus amongst economists that high-expert immigration is helpful to the typical U.S. citizen, as well as latest attempts to disprove a competencies shortage are seriously beside the point.
(I) date and number of fund Superior or loaned or invested in Intermediaries with complete information of each and every Middleman.
Share application income on the extent not refundable shall be shown underneath the head Fairness and share software income to your extent refundable shall be separately proven under ‘Other fiscal liabilities’.
The passage of the Affordable Care Act may perhaps are President Barack Obama’s greatest triumph, and its roll-out his biggest failure. The Oct. one launch of the federal Internet site for buying personal insurance coverage protection via a authorities-operated Trade was an unmitigated catastrophe. A combination of technological glitches, higher desire and defective coding rendered Health care.gov barely usable for its very first thirty day period of operation. By the top of October, under two% of the 7 million People in america governing administration officials hope to enroll in Obamacare by the end of 2014 had signed up.