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moneycontrol.com भारत | लेखांकन नीति > Aquaculture > लेखांकन नीति फॉलोड से सी गोल्ड एक्वा फार्म्स लिमिटेड - बीएसई: 530361, NSE: N.A

सी गोल्ड एक्वा फार्म्स लिमिटेड

बीएसई: 530361  |  NSE: N.A  |  ISIN: INE428P01013  |  Aquaculture

खोजें सी गोल्ड एक्वा फार्म्स लिमिटेड कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
1.  Background
 
 The Sea Gold Infrastructure Limited (previously name Sea Gold Aqua
 Farms Limited ) (hereafter referred as Company) was incorporated on
 05-10-1993 at the Registrar of Companies, Andhra Pradesh with the
 objects to promote, establish, improve, develop, administer, own and
 run aqua cultural ponds for culturing all types of shell fish, fin
 fish, sea water foods and other crustacean. The Company has changed its
 Main Objects to Infrastructure Activities. The Company went for Capital
 Reduction Scheme which was approved by Honorable Andhra Pradesh High
 Court as on 27th August 2011.
 
 2.  Basis of Preparation of Financial Statements:
 
 The Company follows the Mercantile System of accounting and recognizes
 income and expenditure on accrual basis. The Accounts are prepared on
 historical cost basis and as a going concern. Accounting policies not
 referred to otherwise are consistent with Generally Accepted Accounting
 Principles.
 
 3.  Use of Estimates:
 
 The preparation of financial statements in conformity with generally
 accepted accounting principles requires management to make estimates
 and assumptions that affect the reported amounts of assets and
 liabilities and disclosure of contingent liabilities at the date of the
 financial statements and the results of operations during the reporting
 period. Although these estimates are based upon management''s best
 knowledge of current events and actions, actual results could differ
 from these estimates.
 
 4.  Revenue Recognition:
 
 Income from Interest:
 
 Interest on Advances are recognized on the basis of time proportion.
 During the year the interest receivable is Rs 8,60,056/- ( One Lakh
 Eighty Thousand One Hundred Sixty Five only).
 
 6.  Earnings per Share
 
 Basic Earnings per Share is calculated by dividing the Net Profit for
 the period attributable to equity shareholders divided by weighted
 average number of equity shares outstanding during the period.
 
 The Total Earning available to Equity Share holders are considered
 after deducting all ex- penses including Prior period expenditure as
 per AS 5 and also tax expense ( Current Tax   Deferred Tax)
 
 9.  Provisions, Contingent Liabilities and Contingent Assets:
 
 Provisions involving substantial degree of estimation in measurement
 are recognized when there is a present obligation as a result of past
 events and it is probable that there will be an outflow of resources.
 Contingent Liabilities are not recognized but are disclosed in the
 notes.  Contingent Assets are neither recognized nor disclosed in the
 financial statements.
 
 10.  Sundry creditors include Rs. Nil due to suppliers covered under
 the Small, Micro and Medium Enterprises Development Act, 2006. The
 Company has not received any claim for interest from any supplier under
 the said Act. This is based on the information available with the
 Company.
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • JEFFERIES ON MGL : BUY रेटिंग, लक्ष्य घटाकर `1180/Sh
  • CITI ON NMDC : BUY रेटिंग, लक्ष्य `125/Sh
  • MS ON ADANI PORTS : Overweight रेटिंग, लक्ष्य `408/Sh
  • CITI ON COAL INDIA : BUY रेटिंग, लक्ष्य बढ़ाकर `270/Sh
  • CITI ON MOTHERSON SUMI : Neutral रेटिंग, लक्ष्य बढ़ाकर `135/Sh
  • CITI ON BRITANNIA IND : BUY रेटिंग, लक्ष्य बढ़ाकर `3575/Sh
  • CITI ON INDIAN ECONOMY : Q2 में GDP ग्रोथ 4.9% रहने का अनुमान
  • CITI ON INDIAN ECONOMY : Q3 में ग्रोथ 6% के करीब रहने का अनुमान
  • HSBC ON IIP : IIP पर दबाव की स्थिति बरकरार
  • HSBC ON IIP : कैपिटल गुड्स में लगातार 5वें महीने गिरावट

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