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moneycontrol.com भारत | लेखांकन नीति > Plantations - Tea & Coffee > लेखांकन नीति फॉलोड से दार्जीलिंग प्लांटेशन लिमिटेड - बीएसई: 508197, NSE: N.A

दार्जीलिंग प्लांटेशन लिमिटेड

बीएसई: 508197  |  NSE: N.A  |  ISIN: INE137D01016  |  Plantations - Tea & Coffee

खोजें दार्जीलिंग प्लांटेशन लिमिटेड कनेक्शन मार्च 09
लेखांकन नीति साल : मार्च '11
a) FIXED ASSETS:
 
 i) Fixed Assets, both Tangible and Intangible, are considered at cost
 of acquisition (including upon merger/installation) as reduced by
 depreciation/amortisation.
 
 ii) Depreciation/amortisation on all applicable assets is charged on
 Written Down Values at the revised rates prescribed in Schedule XIV to
 the Companies Act, 1956 vide notification GSR No.756 (E) dated 16th
 December, 1993 issued by the Department of Company Affairs.
 
 iii) Depreciation/amortisation for full year is provided irrespective
 of the dates brought into use. Similarly, for disposals during the
 year, no depreciation is provided.
 
 iv) Assets costing upto Rs. 5000 each are fully depreciated in the same
 year.
 
 b) INVESTMENTS:
 
 Investments are shown at cost or under and provision is made in case of
 permanent diminution in the value of long - term investments.
 
 c) CURRENT ASSETS, LOANS AND ADVANCES :
 
 Inventories of Stores, as existing at the year-end, represent weighted
 average cost of procurements. Obsolete and slow moving inventories are
 fully depreciated in the Accounts.
 
 Unsold but saleable Stock of Tea are valued at weighted average cost of
 production including attributable charges and levies or net realisable
 value, whichever is lower.
 
 d) REVENUE RECOGNITION :
 
 Sales and other income are considered upon accruals; insurance claims
 and such other amounts are recognised on accrued and conservative
 basis.
 
 e) EXPENDITURE:
 
 i) Employees'' defined benefits on account of Gratuity have been treated
 as enumerated in Note (3) above.
 
 ii) Employees'' benefits on account of defined contribution to
 Superannuation and Provident Funds in applicable cases are paid in
 separate approved Funds.
 
 iii) Revenue claims on account of previous years decided subsequently
 against the company are recognised in the years of disbursements.
 
 f) FOREIGN EXCHANGE TRANSACTIONS :
 
 Transactions in foreign currency are accounted in rupee terms at the
 relevant applicable exchange rates on the dates of the transactions
 except for Current Assets and Current Liabilities which are converted
 at the year end or forward rates, whichever applicable and resultant
 differences, if any, are recognised accordingly in the revenue account.
 
 g) CORPORATE TAXATION :
 
 Corporate tax in respect of taxable income is considered at the
 applicable rates.
 
 Deferred tax is recognised in respect of the timing differences arising
 in one period and is capable of reversal in one or more subsequent
 periods.
 
 Deferred tax assets are recognised upon consideration of prudence to
 the extent that there is a reasonable certainty that sufficient future
 taxable income will be available against which such deferred tax assets
 can be realised.
 
 h) EMPLOYEE BENEFITS:
 
 i) Short Term Employee Benefits
 
 The amount of Short Term Employee Benefits payable in terms of
 employment for the services rendered by such employees is recognized
 during the period when the employee renders services.
 
 ii) Post Employment Benefits
 
 I.  The Company operates a defined Contribution Scheme of Provident
 Fund according to applicable statute and makes regular contributions to
 Provident Fund which are fully funded and administrated by the
 Government and are independent of the Company''s finance. Such
 contributions are recognised in the Accounts on accrual basis.
 
 II. The Company operates defined benefit Gratuity Scheme (unfunded) and
 Superannuation Scheme (funded). Such obligations are recognised in the
 accounts on the basis of actuarial valuation including gains and losses
 at the year-end.
 
 iii) Other Long Term Employee Benefits
 
 Other Long Term Employee Benefits are recognised in the Accounts based
 on actuarial valuation including gains and losses at the year-end.
 
स्रोत: रेलीगरे टेचनोवा

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