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Case Law |
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FOURTH SCHEDULE
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(SEE SECTION 234)
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REQUIREMENT AS TO BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF LISTED COMPANIES
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PART--I
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G E N E R A L
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In this Schedule unless there is anything repugnant in the subject or context
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The following shall be disclosed
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Where any suppressed,
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Any penalty (in terms
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Where any material item
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Except for the first financial
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No provision with respect
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Any information required
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The figures in the financial
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Where any property or asset,
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If any loan or advance has been granted
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The accounting policy
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In extremely rare circumstances,
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PART--II
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REQUIREMENTS AS TO BALANCE SHEET
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The assets and liabilities shall
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(A) Fixed assets (other than investments)
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(A) There shall be shown under
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(A) There shall be shown under
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(A) There shall be stated separately
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(A) Current assets shall be classified
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(A) Share capital and reserve shall
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7-A The surplus on revaluation of
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7-B (1) The finance obtained
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(A) Borrowing in respect of debentures
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The aggregate amount of
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(A) Liabilities as are under
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The aggregate amount of
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(A) Current liabilities shall mean
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No liability shall be shown in the
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There shall be added a footnote to the balance-sheet, showing separately
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PART--III
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REQUIREMENTS AS TO PROFIT AND LOSS ACCOUNT
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The profit and loss account shall
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The profit and loss arising from
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There shall be stated by way
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The following shall be stated by way of a note
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The following information shall
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A company need not show
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The profit and loss account shall
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FIFTH SCHEDULE
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