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सॉलिड कंटेनर्स

बीएसई: 502460  |  NSE: N.A  |  ISIN: INE134U01017  |  Paper

खोजें सॉलिड कंटेनर्स कनेक्शन मार्च 13
लेखांकन नीति साल : मार्च '14
(i) Basis of preparation
 
 The financial statements of the Company have been prepared in
 accordance with generally accepted accounting principle in India
 (Indian GAAP). The company has prepared these financial statements to
 comply in all material respect with the Accounting Standards notified
 under the Companies (Accounting Standards) Rules, 2006, (as amended)
 and the relevant provision of the Companies Act, 1956 read with General
 Circular 8/2014 dated 4 April 2014, issued by the Ministry of Corporate
 Affairs. The financial statements have been prepared on an accrual
 basis and under the historical cost convention (except for revaluation
 of land). The accounting policies adopted in the preparation of
 financial statement are consistent with those of previous year.
 
 (ii) Use of Estimates
 
 The preparation of financial statements requires the management to make
 estimates and assumptions that affect the reported amounts of assets
 and liabilities, as of the date of financial statements and the
 reported amount of revenue and expenses of the year. Actual results
 could differ from these estimates. The difference between the actual
 results and estimates are recognized in the period in which the results
 are known/materialised.
 
 (iii) Tangible Fixed Assets
 
 Fixed Assets are stated at original cost of acquisition/installation
 net off less accumulated depreciation except land which is carried at
 revalued cost including lease premium. The cost of fixed assets
 includes taxes, duties, freight and other incidental expenses related
 to the acquisition and installation of the respective assets including
 financial expenses incurred during pre-operative and trial runs period.
 
 (iv) Depreciation tangible assets
 
 a) Depreciation on tangible fixed assets is provided on straight line
 method at the rates specified in Schedule XIV to the Companies Act,
 1956.
 
 b) Premium on Leasehold Improvements are amortized over the period of
 Lease.
 
 (v) Impairment of Tangible Assets
 
 If the carrying amount of fixed assets exceeds the recoverable amount
 on the reporting date, the carrying amount is reduced to the
 recoverable amount. The recoverable amount is measured as the higher of
 the net selling price and value in use determined by the present value
 of estimated future cash flows. An impairment loss is charged to the
 statement of profit and loss in the year in which an asset is
 identified as impaired.
 
 (vi) Revenue Recognition
 
 Income and Expenditure are accounted on accrual basis.
 
 (vii) Retirement Benefits
 
 a) Short term employee benefits are recognised as an expense at the
 undiscounted amount in the Statement of Profit and Loss of the year in
 which the related service is rendered.
 
 b) Post employment and other long term benefits are recognised as an
 expense in the Statement of Profit and Loss for the year in which the
 employee has rendered services. The expense is recognised at the
 present value of the amounts payable determined using actuarial
 valuation techniques. Actuarial gains and losses in respect of post
 employment and other long-term benefits are charged to the Statement of
 Profit and Loss.
 
 (viii) Accounting for Taxes on Income
 
 a) Current tax is determined as the amount of tax payable in respect of
 taxable income for the year.
 
 b) Deferred tax is recognised, subject to the consideration of
 prudence, on timing differences, being the difference between taxable
 income and accounting income that originates in one period and are
 capable of reversal in one or more subsequent periods and measured
 using relevant enacted tax rates.
 
 (ix) Operating Leases
 
 Lease of assets under which all the risk and rewards of ownership are
 effectively retained by the lessor are classified as operating leases.
 Lease payments under operating leases are recognized as an expense on
 accrual basis in accordance with the respective lease agreements.
 
 (x) Earnings per share
 
 Basic earnings per share is computed and disclosed using the weighted
 average number of common shares outstanding during the year. Dilutive
 earnings per share is computed and disclosed using the weighted average
 number of common and dilutive common equivalent shares outstanding
 during the year, except when the results would be anti-dilutive.
 
 (xi) Provisions, Contingent Liabilities and Contingent Assets
 
 Provisions involving substantial degree of estimation in measurement
 are recognised 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 forming part of the financial statements. Contingent assets are
 neither recognised nor disclosed in the financial statements.
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `637 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `468 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `2005 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `494 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2119 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `596 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `12 Cr की बिकवाली
  • CITI ON DLF : Sell रेटिंग, लक्ष्य `144/Sh
  • MS ON DLF : Overweight रेटिंग, लक्ष्य `211/Sh
  • CLSA ON DLF : Buy रेटिंग बरकरार, लक्ष्य `190/Sh

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