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moneycontrol.com भारत | लेखांकन नीति > Textiles - Composite Mills > लेखांकन नीति फॉलोड से खटाऊ - बीएसई: 502943, NSE: N.A

खटाऊ

बीएसई: 502943  |  NSE: N.A  |  ISIN:  |  Textiles - Composite Mills

खोजें खटाऊ कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
1. The financial statements are prepared and presented under the
 historical cost convention on accrual basis of accounting in accordance
 with the Generally Accepted Accounting Principles GAAP) in India. These
 financial statements comply in all material aspects with the Accounting
 Standards (AS) notified under the Companies (Accounting Standards)
 Rules, 2006 (as amended), to the extent applicable, other
 pronouncements of the Institute of Chartered Accountants of India
 (ICAI), with the relevant provisions of the Companies Act, 1956 and
 applicable guidelines issued by the Securities and Exchange Board of
 India (SEBI).
 
 2. FIXED ASSETS:
 
 Fixed Assets are stated at cost of acquisition or construction.
 
 3. DEPRECIATION:
 
 Depreciation was provided for in the accounts on the following basis:
 
 (a) On written down value method at the rates prescribed in Schedule
 XIV of the Companies Act, 1956 except for furniture and office
 equipment which have been provided at rates higher than those
 prescribed under Scheme XIV at 40%.
 
 (b) Cost of leasehold land at Mahad is amortized over the period of
 lease.
 
 4. INVESTMENTS:
 
 Investments are valued at cost of acquisition after making adequate
 provision for diminution in the value thereof, wherever necessary.
 
 5. INVENTORIES :
 
 Inventories are valued as under:
 
 Stock - in - Trade at cost or realizable value whichever is lower.
 
 6. TRADE RECEIVABLES / LOANS AND ADVANCES :
 
 Trade Receivables and Loans and Advances are stated after making
 provision for doubtful debts / loans and advances, wherever necessary.
 
 7. IMPAIRMENT OF ASSETS :
 
 An asset is considered as impaired in accordance with Accounting
 Standard 28 on Impairment of Assets when at the balance sheet date
 there are indications of impairment and the carrying amount of the
 assets, or where applicable the cash generating unit to which the asset
 belongs, exceeds its recoverable amount (i.e. the higher of the asset''s
 net selling price and value in use).  The carrying amount is reduced to
 the recoverable amount and the reduction is recognized as an impairment
 loss in the statement of profit and loss.
 
 8. EARNING PER SHARE :
 
 The Company reports basic and diluted earning per share (EPS) in
 accordance with Accounting Standard 20 Earnings per share.
 
 9. CONTINGENT LIABILITIES:
 
 Provision is made for all known liabilities. Contingent liabilities if
 any are disclosed in the accounts by way of a note.
 
 b. The Equity Shares of the Company have voting rights and are subject
 to the restrictions as prescribed under the Company''s Act, 1956.
 
 The Company''s Preference Shares amounting to Rs.29,92,500 have not been
 redeemed by 22.2.2012 as per the Company''s Sanctioned Scheme under
 BIFR, vide its order dated 22.2.2007.
 
 c. The Company has no holding Company or subsidiaries or associates of
 holding company.
 
 During the last 5 years, the Company has neither issued any bonus
 shares, nor alioted any shares for Consideration other than Cash, nor
 bought back any shares.
 
 e. Unpaid Calls
 
 As per records of the Company, no calls remain unpaid by the directors
 and officers of the company as on 31st March, 2014.
 
 f. As per records of the Company, no shares have been forfeited by the
 Company during the year.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • NEWS FLASH EVE : HDFC Bank का Q2 मुनाफा अनुमान से बेहतर
  • NEWS FLASH EVE : मुनाफा `6345 Cr (`6107 Cr अनुमान था)
  • NEWS FLASH EVE : NII `13,515 Cr (`13,887.6 Cr का अनुमान था)
  • NEWS FLASH EVE : मुनाफा `5010 Cr से बढ़कर `6345 Cr (YoY)
  • NEWS FLASH EVE : ग्रॉस NPA 1.40% से घटकर 1.38% (QoQ)
  • NEWS FLASH EVE : नेट NPA 0.43% से घटकर 0.42% (QoQ)
  • NEWS FLASH EVE : प्रोविजनिंग `2614 Cr से बढ़कर `2701 Cr (QoQ)
  • NEWS FLASH EVE : मुनाफा `73.4 Cr से बढ़कर `91.4 Cr
  • NEWS FLASH EVE : NII `810 Cr से बढ़कर `980 Cr
  • NEWS FLASH EVE : ग्रॉस NPA 1.96% से बढ़कर 2.09% (QoQ)

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