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Case Law |
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PART II
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REQUIREMENTS AS TO BALANCE SHEET
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The assets and liabilities
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(A) Fixed assets (other than investments)
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(A) There shall be shown under separate
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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 under
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(A) Share capital and reserve
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7-A The surplus on revaluation of
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7-B (1) The finance obtained by issue of
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(A) Borrowing in respect of debentures
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The aggregate amount
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(A) Liabilities as are under
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The aggregate amount of deposits
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(A) Current liabilities shall mean liabilities
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No liability shall
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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
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The profit and loss arising
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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 the
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The profit and loss account
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FIFTH SCHEDULE
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(SEE SECTION 234)
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REQUIREMENT AS TO BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF NON-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 in the financial statements namely
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Where any material item shown
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Except for the first financial statements
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No provision with respect
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Any information
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The figures in the
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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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PART II
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